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<?I50 PUBLIC LAW 119–21—JULY 4, 2025?>


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<?I50 PUBLIC LAW 119–21—JULY 4, 2025?>
<?I51 PUBLIC LAW 119–21—JULY 4, 2025?>
<?I52 PUBLIC LAW 119–21—JULY 4, 2025?>


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<meta><dc:title>Public Law 119–21: To provide for reconciliation pursuant to title II of H. Con. Res. 14.</dc:title>
<dc:type>Public Law</dc:type><docNumber>21</docNumber>
<citableAs>Public Law 119–21</citableAs><citableAs>139 Stat. 72</citableAs>
<approvedDate>2025-07-04</approvedDate>
<dc:date>2025-07-04</dc:date>
<dc:publisher>United States Government Publishing Office</dc:publisher><dc:creator>National Archives and Records Administration</dc:creator><dc:creator>Office of the Federal Register</dc:creator><dc:format>text/xml</dc:format><dc:language>EN</dc:language><dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
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<congress>119</congress><publicPrivate>public</publicPrivate>
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<preface><page display="no">?71</page><centerRunningHead>PUBLIC LAW 119–21—JULY 4, 2025</centerRunningHead>
<page identifier="/us/stat/139/72">139 STAT. 72</page>
<dc:type>Public Law</dc:type><docNumber>119–21</docNumber>
<congress value="119">119th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle class="centered fontsize12" style="-uslm-lc:I658005">An Act</docTitle>
<officialTitle class="indentUp0 firstIndent1 fontsize8" style="-uslm-lc:I658011">To provide for reconciliation pursuant to title II of H. Con. Res. 14.<sidenote><p class="centered fontsize8" id="xcedc5578-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658076"><approvedDate date="2025-07-04">July 4, 2025</approvedDate></p><p class="centered fontsize8" id="xcedc5579-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658076">[<ref href="/us/bill/119/hr/1">H.R. 1</ref>]<?GPOvSpace 08?></p></sidenote></officialTitle>
</longTitle>
<enactingFormula style="-uslm-lc:I658120"><i>  Be it enacted by the Senate and House of Representa­tives of the United States of America in Congress assembled,</i></enactingFormula>
<section id="d3245e91" identifier="/us/pl/119/21/s1" style="-uslm-lc:I658146"><num class="bold" value="1">SECTION 1. </num><heading>TABLE OF CONTENTS.</heading><content><p class="firstIndent0 fontsize10" id="xcee6408a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  The table of contents of this Act is as follows:</p><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 1. </designator>
<label>Table of contents.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE I—</designator>
<label>COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle A—</designator>
<label>Nutrition</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10101. </designator>
<label>Re-evaluation of thrifty food plan.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10102. </designator>
<label>Modifications to SNAP work requirements for able-bodied adults.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10103. </designator>
<label>Availability of standard utility allowances based on receipt of energy assistance.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10104. </designator>
<label>Restrictions on internet expenses.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10105. </designator>
<label>Matching funds requirements.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10106. </designator>
<label>Administrative cost sharing.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10107. </designator>
<label>National education and obesity prevention grant program.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10108. </designator>
<label>Alien SNAP eligibility.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle B—</designator>
<label>Forestry</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10201. </designator>
<label>Rescission of amounts for forestry.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle C—</designator>
<label>Commodities</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10301. </designator>
<label>Effective reference price; reference price.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10302. </designator>
<label>Base acres.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10303. </designator>
<label>Producer election.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10304. </designator>
<label>Price loss coverage.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10305. </designator>
<label>Agriculture risk coverage.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10306. </designator>
<label>Equitable treatment of certain entities.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10307. </designator>
<label>Payment limitations.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10308. </designator>
<label>Adjusted gross income limitation.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10309. </designator>
<label>Marketing loans.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10310. </designator>
<label>Repayment of marketing loans.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10311. </designator>
<label>Economic adjustment assistance for textile mills.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10312. </designator>
<label>Sugar program updates.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10313. </designator>
<label>Dairy policy updates.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10314. </designator>
<label>Implementation.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle D—</designator>
<label>Disaster Assistance Programs</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10401. </designator>
<label>Supplemental agricultural disaster assistance.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle E—</designator>
<label>Crop Insurance</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10501. </designator>
<label>Beginning farmer and rancher benefit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10502. </designator>
<label>Area-based crop insurance coverage and affordability.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10503. </designator>
<label>Administrative and operating expense adjustments.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10504. </designator>
<label>Premium support.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10505. </designator>
<label>Program compliance and integrity.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10506. </designator>
<label>Reviews, compliance, and integrity.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10507. </designator>
<label>Poultry insurance pilot program.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle F—</designator>
<label>Additional Investments in Rural America</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10601. </designator>
<label>Conservation.<page identifier="/us/stat/139/73">139 STAT. 73</page></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10602. </designator>
<label>Supplemental agricultural trade promotion program.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10603. </designator>
<label>Nutrition.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10604. </designator>
<label>Research.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10605. </designator>
<label>Energy.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10606. </designator>
<label>Horticulture.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 10607. </designator>
<label>Miscellaneous.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE II—</designator>
<label>COMMITTEE ON ARMED SERVICES</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20001. </designator>
<label>Enhancement of Department of Defense resources for improving the quality of life for military personnel.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20002. </designator>
<label>Enhancement of Department of Defense resources for shipbuilding.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20003. </designator>
<label>Enhancement of Department of Defense resources for integrated air and missile defense.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20004. </designator>
<label>Enhancement of Department of Defense resources for munitions and defense supply chain resiliency.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20005. </designator>
<label>Enhancement of Department of Defense resources for scaling low-cost weapons into production.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20006. </designator>
<label>Enhancement of Department of Defense resources for improving the efficiency and cybersecurity of the Department of Defense.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20007. </designator>
<label>Enhancement of Department of Defense resources for air superiority.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20008. </designator>
<label>Enhancement of resources for nuclear forces.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20009. </designator>
<label>Enhancement of Department of Defense resources to improve capabilities of United States Indo-Pacific Command.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20010. </designator>
<label>Enhancement of Department of Defense resources for improving the readiness of the Department of Defense.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20011. </designator>
<label>Improving Department of Defense border support and counter-drug missions.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20012. </designator>
<label>Department of Defense oversight.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 20013. </designator>
<label>Military construction projects authorized.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE III—</designator>
<label>COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 30001. </designator>
<label>Funding cap for the Bureau of Consumer Financial Protection.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 30002. </designator>
<label>Rescission of funds for Green and Resilient Retrofit Program for Multifamily Housing.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 30003. </designator>
<label>Securities and Exchange Commission Reserve Fund.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 30004. </designator>
<label>Appropriations for Defense Production Act.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE IV—</designator>
<label>COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40001. </designator>
<label>Coast Guard mission readiness.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40002. </designator>
<label>Spectrum auctions.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40003. </designator>
<label>Air traffic control improvements.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40004. </designator>
<label>Space launch and reentry licensing and permitting user fees.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40005. </designator>
<label>Mars missions, Artemis missions, and Moon to Mars program.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40006. </designator>
<label>Corporate average fuel economy civil penalties.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40007. </designator>
<label>Payments for lease of Metropolitan Washington Airports.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40008. </designator>
<label>Rescission of certain amounts for the National Oceanic and Atmospheric Administration.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40009. </designator>
<label>Reduction in annual transfers to Travel Promotion Fund.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40010. </designator>
<label>Treatment of unobligated funds for alternative fuel and low-emission aviation technology.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 40011. </designator>
<label>Rescission of amounts appropriated to Public Wireless Supply Chain Innovation Fund.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE V—</designator>
<label>COMMITTEE ON ENERGY AND NATURAL RESOURCES</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle A—</designator>
<label>Oil and Gas Leasing</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50101. </designator>
<label>Onshore oil and gas leasing.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50102. </designator>
<label>Offshore oil and gas leasing.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50103. </designator>
<label>Royalties on extracted methane.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50104. </designator>
<label>Alaska oil and gas leasing.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50105. </designator>
<label>National Petroleum Reserve–Alaska.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle B—</designator>
<label>Mining</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50201. </designator>
<label>Coal leasing.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50202. </designator>
<label>Coal royalty.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50203. </designator>
<label>Leases for known recoverable coal resources.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50204. </designator>
<label>Authorization to mine Federal coal.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle C—</designator>
<label>Lands</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50301. </designator>
<label>Timber sales and long-term contracting for the Forest Service and the Bureau of Land Management.<page identifier="/us/stat/139/74">139 STAT. 74</page></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50302. </designator>
<label>Renewable energy fees on Federal land.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50303. </designator>
<label>Renewable energy revenue sharing.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50304. </designator>
<label>Rescission of National Park Service and Bureau of Land Management funds.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50305. </designator>
<label>Celebrating America’s 250th anniversary.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle D—</designator>
<label>Energy</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50401. </designator>
<label>Strategic Petroleum Reserve.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50402. </designator>
<label>Repeals; rescissions.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50403. </designator>
<label>Energy dominance financing.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50404. </designator>
<label>Transformational artificial intelligence models.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle E—</designator>
<label>Water</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 50501. </designator>
<label>Water conveyance and surface water storage enhancement.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE VI—</designator>
<label>COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60001. </designator>
<label>Rescission of funding for clean heavy-duty vehicles.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60002. </designator>
<label>Repeal of Greenhouse Gas Reduction Fund.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60003. </designator>
<label>Rescission of funding for diesel emissions reductions.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60004. </designator>
<label>Rescission of funding to address air pollution.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60005. </designator>
<label>Rescission of funding to address air pollution at schools.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60006. </designator>
<label>Rescission of funding for the low emissions electricity program.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60007. </designator>
<label>Rescission of funding for section 211(o) of the Clean Air Act.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60008. </designator>
<label>Rescission of funding for implementation of the American Innovation and Manufacturing Act.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60009. </designator>
<label>Rescission of funding for enforcement technology and public information.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60010. </designator>
<label>Rescission of funding for greenhouse gas corporate reporting.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60011. </designator>
<label>Rescission of funding for environmental product declaration assistance.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60012. </designator>
<label>Rescission of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60013. </designator>
<label>Rescission of funding for greenhouse gas air pollution plans and implementation grants.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60014. </designator>
<label>Rescission of funding for environmental protection agency efficient, accurate, and timely reviews.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60015. </designator>
<label>Rescission of funding for low-embodied carbon labeling for construction materials.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60016. </designator>
<label>Rescission of funding for environmental and climate justice block grants.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60017. </designator>
<label>Rescission of funding for ESA recovery plans.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60018. </designator>
<label>Rescission of funding for environmental and climate data collection.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60019. </designator>
<label>Rescission of neighborhood access and equity grant program.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60020. </designator>
<label>Rescission of funding for Federal building assistance.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60021. </designator>
<label>Rescission of funding for low-carbon materials for Federal buildings.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60022. </designator>
<label>Rescission of funding for GSA emerging and sustainable technologies.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60023. </designator>
<label>Rescission of environmental review implementation funds.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60024. </designator>
<label>Rescission of low-carbon transportation materials grants.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60025. </designator>
<label>John F. Kennedy Center for the Performing Arts.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 60026. </designator>
<label>Project sponsor opt-in fees for environmental reviews.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE VII—</designator>
<label>FINANCE</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle A—</designator>
<label>Tax</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70001. </designator>
<label>References to the Internal Revenue Code of 1986, etc.</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 1—</designator>
<label>Providing Permanent Tax Relief for Middle-class Families and Workers</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70101. </designator>
<label>Extension and enhancement of reduced rates.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70102. </designator>
<label>Extension and enhancement of increased standard deduction.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70103. </designator>
<label>Termination of deduction for personal exemptions other than temporary senior deduction.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70104. </designator>
<label>Extension and enhancement of increased child tax credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70105. </designator>
<label>Extension and enhancement of deduction for qualified business income.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70106. </designator>
<label>Extension and enhancement of increased estate and gift tax exemption amounts.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70107. </designator>
<label>Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70108. </designator>
<label>Extension and modification of limitation on deduction for qualified residence interest.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70109. </designator>
<label>Extension and modification of limitation on casualty loss deduction.<page identifier="/us/stat/139/75">139 STAT. 75</page></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70110. </designator>
<label>Termination of miscellaneous itemized deductions other than educator expenses.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70111. </designator>
<label>Limitation on tax benefit of itemized deductions.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70112. </designator>
<label>Extension and modification of qualified transportation fringe benefits.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70113. </designator>
<label>Extension and modification of limitation on deduction and exclusion for moving expenses.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70114. </designator>
<label>Extension and modification of limitation on wagering losses.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70115. </designator>
<label>Extension and enhancement of increased limitation on contributions to ABLE accounts.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70116. </designator>
<label>Extension and enhancement of savers credit allowed for ABLE contributions.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70117. </designator>
<label>Extension of rollovers from qualified tuition programs to ABLE accounts permitted.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70118. </designator>
<label>Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70119. </designator>
<label>Extension and modification of exclusion from gross income of student loans discharged on account of death or disability.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70120. </designator>
<label>Limitation on individual deductions for certain state and local taxes, etc.</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 2—</designator>
<label>Delivering on Presidential Priorities to Provide New Middle-class Tax Relief</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70201. </designator>
<label>No tax on tips.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70202. </designator>
<label>No tax on overtime.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70203. </designator>
<label>No tax on car loan interest.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70204. </designator>
<label>Trump accounts and contribution pilot program.</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 3—</designator>
<label>Establishing Certainty and Competitiveness for American Job Creators</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter a—</inline></designator>
<label><inline class="smallCaps">permanent u.s. business tax reform and boosting domestic investment</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70301. </designator>
<label>Full expensing for certain business property.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70302. </designator>
<label>Full expensing of domestic research and experimental expenditures.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70303. </designator>
<label>Modification of limitation on business interest.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70304. </designator>
<label>Extension and enhancement of paid family and medical leave credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70305. </designator>
<label>Exceptions from limitations on deduction for business meals.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70306. </designator>
<label>Increased dollar limitations for expensing of certain depreciable business assets.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70307. </designator>
<label>Special depreciation allowance for qualified production property.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70308. </designator>
<label>Enhancement of advanced manufacturing investment credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70309. </designator>
<label>Spaceports are treated like airports under exempt facility bond rules.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter b—</inline></designator>
<label><inline class="smallCaps">permanent america-first international tax reforms</inline></label>
</referenceItem><referenceItem role="part" style="-uslm-lc:I658274">
<designator>PART I—</designator>
<label>Foreign Tax Credit</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70311. </designator>
<label>Modifications related to foreign tax credit limitation.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70312. </designator>
<label>Modifications to determination of deemed paid credit for taxes properly attributable to tested income.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70313. </designator>
<label>Sourcing certain income from the sale of inventory produced in the United States.</label>
</referenceItem><referenceItem role="part" style="-uslm-lc:I658274">
<designator>PART II—</designator>
<label>Foreign-derived Deduction Eligible Income and Net CFC Tested Income</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70321. </designator>
<label>Modification of deduction for foreign-derived deduction eligible income and net CFC tested income.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70322. </designator>
<label>Determination of deduction eligible income.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70323. </designator>
<label>Rules related to deemed intangible income.</label>
</referenceItem><referenceItem role="part" style="-uslm-lc:I658274">
<designator>PART III—</designator>
<label>Base Erosion Minimum Tax</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70331. </designator>
<label>Extension and modification of base erosion minimum tax amount.</label>
</referenceItem><referenceItem role="part" style="-uslm-lc:I658274">
<designator>PART IV—</designator>
<label>Business Interest Limitation</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70341. </designator>
<label>Coordination of business interest limitation with interest capitalization provisions.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70342. </designator>
<label>Definition of adjusted taxable income for business interest limitation.</label>
</referenceItem><referenceItem role="part" style="-uslm-lc:I658274">
<designator>PART V—</designator>
<label>Other International Tax Reforms</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70351. </designator>
<label>Permanent extension of look-thru rule for related controlled foreign corporations.<page identifier="/us/stat/139/76">139 STAT. 76</page></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70352. </designator>
<label>Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70353. </designator>
<label>Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70354. </designator>
<label>Modifications to pro rata share rules.</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 4—</designator>
<label>Investing in American Families, Communities, and Small Businesses</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter a—</inline></designator>
<label><inline class="smallCaps">permanent investments in families and children</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70401. </designator>
<label>Enhancement of employer-provided child care credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70402. </designator>
<label>Enhancement of adoption credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70403. </designator>
<label>Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70404. </designator>
<label>Enhancement of the dependent care assistance program.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70405. </designator>
<label>Enhancement of child and dependent care tax credit.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter b—</inline></designator>
<label><inline class="smallCaps">permanent investments in students and reforms to tax-exempt institutions</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70411. </designator>
<label>Tax credit for contributions of individuals to scholarship granting organizations.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70412. </designator>
<label>Exclusion for employer payments of student loans.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70413. </designator>
<label>Additional expenses treated as qualified higher education expenses for purposes of 529 accounts.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70414. </designator>
<label>Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70415. </designator>
<label>Modification of excise tax on investment income of certain private colleges and universities.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70416. </designator>
<label>Expanding application of tax on excess compensation within tax-exempt organizations.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter c—</inline></designator>
<label><inline class="smallCaps">permanent investments in community development</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70421. </designator>
<label>Permanent renewal and enhancement of opportunity zones.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70422. </designator>
<label>Permanent enhancement of low-income housing tax credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70423. </designator>
<label>Permanent extension of new markets tax credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70424. </designator>
<label>Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70425. </designator>
<label>0.5 percent floor on deduction of contributions made by individuals.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70426. </designator>
<label>1-percent floor on deduction of charitable contributions made by corporations.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70427. </designator>
<label>Permanent increase in limitation on cover over of tax on distilled spirits.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70428. </designator>
<label>Nonprofit community development activities in remote native villages.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70429. </designator>
<label>Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70430. </designator>
<label>Exception to percentage of completion method of accounting for certain residential construction contracts.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter d—</inline></designator>
<label><inline class="smallCaps">permanent investments in small business and rural america</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70431. </designator>
<label>Expansion of qualified small business stock gain exclusion.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70432. </designator>
<label>Repeal of revision to de minimis rules for third party network transactions.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70433. </designator>
<label>Increase in threshold for requiring information reporting with respect to certain payees.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70434. </designator>
<label>Treatment of certain qualified sound recording productions.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70435. </designator>
<label>Exclusion of interest on loans secured by rural or agricultural real property.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70436. </designator>
<label>Reduction of transfer and manufacturing taxes for certain devices.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70437. </designator>
<label>Treatment of capital gains from the sale of certain farmland property.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70438. </designator>
<label>Extension of rules for treatment of certain disaster-related personal casualty losses.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70439. </designator>
<label>Restoration of taxable REIT subsidiary asset test.</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 5—</designator>
<label>Ending Green New Deal Spending, Promoting America-first Energy, and Other Reforms</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter a—</inline></designator>
<label><inline class="smallCaps">termination of green new deal subsidies</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70501. </designator>
<label>Termination of previously-owned clean vehicle credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70502. </designator>
<label>Termination of clean vehicle credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70503. </designator>
<label>Termination of qualified commercial clean vehicles credit.<page identifier="/us/stat/139/77">139 STAT. 77</page></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70504. </designator>
<label>Termination of alternative fuel vehicle refueling property credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70505. </designator>
<label>Termination of energy efficient home improvement credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70506. </designator>
<label>Termination of residential clean energy credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70507. </designator>
<label>Termination of energy efficient commercial buildings deduction.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70508. </designator>
<label>Termination of new energy efficient home credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70509. </designator>
<label>Termination of cost recovery for energy property.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70510. </designator>
<label>Modifications of zero-emission nuclear power production credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70511. </designator>
<label>Termination of clean hydrogen production credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70512. </designator>
<label>Termination and restrictions on clean electricity production credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70513. </designator>
<label>Termination and restrictions on clean electricity investment credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70514. </designator>
<label>Phase-out and restrictions on advanced manufacturing production credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70515. </designator>
<label>Restriction on the extension of advanced energy project credit program.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter b—</inline></designator>
<label><inline class="smallCaps">enhancement of america-first energy policy</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70521. </designator>
<label>Extension and modification of clean fuel production credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70522. </designator>
<label>Restrictions on carbon oxide sequestration credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70523. </designator>
<label>Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70524. </designator>
<label>Income from hydrogen storage, carbon capture, advanced nuclear, hydropower, and geothermal energy added to qualifying income of certain publicly traded partnerships.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70525. </designator>
<label>Allow for payments to certain individuals who dye fuel.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter c—</inline></designator>
<label><inline class="smallCaps">other reforms</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70531. </designator>
<label>Modifications to de minimis entry privilege for commercial shipments.</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 6—</designator>
<label>Enhancing Deduction and Income Tax Credit Guardrails, and Other Reforms</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70601. </designator>
<label>Modification and extension of limitation on excess business losses of noncorporate taxpayers.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70602. </designator>
<label>Treatment of payments from partnerships to partners for property or services.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70603. </designator>
<label>Excessive employee remuneration from controlled group members and allocation of deduction.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70604. </designator>
<label>Excise tax on certain remittance transfers.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70605. </designator>
<label>Enforcement provisions with respect to COVID-related employee retention credits.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70606. </designator>
<label>Social security number requirement for American Opportunity and Lifetime Learning credits.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 70607. </designator>
<label>Task force on the replacement of Direct File.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle B—</designator>
<label>Health</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 1—</designator>
<label>Medicaid</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter a—</inline></designator>
<label><inline class="smallCaps">reducing fraud and improving enrollment processes</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71101. </designator>
<label>Moratorium on implementation of rule relating to eligibility and enrollment in Medicare Savings Programs.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71102. </designator>
<label>Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71103. </designator>
<label>Reducing duplicate enrollment under the Medicaid and CHIP programs.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71104. </designator>
<label>Ensuring deceased individuals do not remain enrolled.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71105. </designator>
<label>Ensuring deceased providers do not remain enrolled.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71106. </designator>
<label>Payment reduction related to certain erroneous excess payments under Medicaid.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71107. </designator>
<label>Eligibility redeterminations.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71108. </designator>
<label>Revising home equity limit for determining eligibility for long-term care services under the Medicaid program.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71109. </designator>
<label>Alien Medicaid eligibility.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71110. </designator>
<label>Expansion FMAP for emergency Medicaid.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter b—</inline></designator>
<label><inline class="smallCaps">preventing wasteful spending</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71111. </designator>
<label>Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71112. </designator>
<label>Reducing State Medicaid costs.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71113. </designator>
<label>Federal payments to prohibited entities.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter c—</inline></designator>
<label><inline class="smallCaps">stopping abusive financing practices</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71114. </designator>
<label>Sunsetting increased FMAP incentive.<page identifier="/us/stat/139/78">139 STAT. 78</page></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71115. </designator>
<label>Provider taxes.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71116. </designator>
<label>State directed payments.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71117. </designator>
<label>Requirements regarding waiver of uniform tax requirement for Medicaid provider tax.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71118. </designator>
<label>Requiring budget neutrality for Medicaid demonstration projects under section 1115.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter d—</inline></designator>
<label><inline class="smallCaps">increasing personal accountability</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71119. </designator>
<label>Requirement for States to establish Medicaid community engagement requirements for certain individuals.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71120. </designator>
<label>Modifying cost sharing requirements for certain expansion individuals under the Medicaid program.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter e—</inline></designator>
<label><inline class="smallCaps">expanding access to care</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71121. </designator>
<label>Making certain adjustments to coverage of home or community-based services under Medicaid.</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 2—</designator>
<label>Medicare</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter a—</inline></designator>
<label><inline class="smallCaps">strengthening eligibility requirements</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71201. </designator>
<label>Limiting Medicare coverage of certain individuals.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter b—</inline></designator>
<label><inline class="smallCaps">improving services for seniors</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71202. </designator>
<label>Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71203. </designator>
<label>Expanding and clarifying the exclusion for orphan drugs under the Drug Price Negotiation Program.</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 3—</designator>
<label>Health Tax</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter a—</inline></designator>
<label><inline class="smallCaps">improving eligibility criteria</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71301. </designator>
<label>Permitting premium tax credit only for certain individuals.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71302. </designator>
<label>Disallowing premium tax credit during periods of medicaid ineligibility due to alien status.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter b—</inline></designator>
<label><inline class="smallCaps">preventing waste, fraud, and abuse</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71303. </designator>
<label>Requiring verification of eligibility for premium tax credit.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71304. </designator>
<label>Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71305. </designator>
<label>Eliminating limitation on recapture of advance payment of premium tax credit.</label>
</referenceItem><referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">subchapter c—</inline></designator>
<label><inline class="smallCaps">enhancing choice for patients</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71306. </designator>
<label>Permanent extension of safe harbor for absence of deductible for telehealth services.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71307. </designator>
<label>Allowance of bronze and catastrophic plans in connection with health savings accounts.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71308. </designator>
<label>Treatment of direct primary care service arrangements.</label>
</referenceItem><referenceItem role="chapter" style="-uslm-lc:I658274">
<designator>Chapter 4—</designator>
<label>Protecting Rural Hospitals and Providers</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 71401. </designator>
<label>Rural Health Transformation Program.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle C—</designator>
<label>Increase in Debt Limit</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 72001. </designator>
<label>Modification of limitation on the public debt.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle D—</designator>
<label>Unemployment</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 73001. </designator>
<label>Ending unemployment payments to jobless millionaires.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE VIII—</designator>
<label>COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle A—</designator>
<label>Exemption of Certain Assets</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 80001. </designator>
<label>Exemption of certain assets.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle B—</designator>
<label>Loan Limits</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 81001. </designator>
<label>Establishment of loan limits for graduate and professional students and parent borrowers; termination of graduate and professional PLUS loans.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle C—</designator>
<label>Loan Repayment</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 82001. </designator>
<label>Loan repayment.<page identifier="/us/stat/139/79">139 STAT. 79</page></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 82002. </designator>
<label>Deferment; forbearance.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 82003. </designator>
<label>Loan rehabilitation.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 82004. </designator>
<label>Public service loan forgiveness.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 82005. </designator>
<label>Student loan servicing.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle D—</designator>
<label>Pell Grants</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 83001. </designator>
<label>Eligibility.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 83002. </designator>
<label>Workforce Pell Grants.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 83003. </designator>
<label>Pell shortfall.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 83004. </designator>
<label>Federal Pell Grant exclusion relating to other grant aid.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle E—</designator>
<label>Accountability</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 84001. </designator>
<label>Ineligibility based on low earning outcomes.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle F—</designator>
<label>Regulatory Relief</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 85001. </designator>
<label>Delay of rule relating to borrower defense to repayment.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 85002. </designator>
<label>Delay of rule relating to closed school discharges.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle G—</designator>
<label>Garden of Heroes</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 86001. </designator>
<label>Garden of Heroes.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle H—</designator>
<label>Office of Refugee Resettlement</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 87001. </designator>
<label>Potential sponsor vetting for unaccompanied alien children appropriation.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE IX—</designator>
<label>COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle A—</designator>
<label>Homeland Security Provisions</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90001. </designator>
<label>Border infrastructure and wall system.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90002. </designator>
<label>U.S. Customs and Border Protection personnel, fleet vehicles, and facilities.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90003. </designator>
<label>Detention capacity.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90004. </designator>
<label>Border security, technology, and screening.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90005. </designator>
<label>State and local assistance.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90006. </designator>
<label>Presidential residence protection.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90007. </designator>
<label>Department of Homeland Security appropriations for border support.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle B—</designator>
<label>Governmental Affairs Provisions</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90101. </designator>
<label>FEHB improvements.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90102. </designator>
<label>Pandemic Response Accountability Committee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 90103. </designator>
<label>Appropriation for the Office of Management and Budget.</label>
</referenceItem><referenceItem role="title" style="-uslm-lc:I658274">
<designator>TITLE X—</designator>
<label>COMMITTEE ON THE JUDICIARY</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle A—</designator>
<label>Immigration and Law Enforcement Matters</label>
</referenceItem><referenceItem role="part" style="-uslm-lc:I658274">
<designator>PART I—</designator>
<label>Immigration Fees</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100001. </designator>
<label>Applicability of the immigration laws.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100002. </designator>
<label>Asylum fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100003. </designator>
<label>Employment authorization document fees.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100004. </designator>
<label>Immigration parole fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100005. </designator>
<label>Special immigrant juvenile fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100006. </designator>
<label>Temporary protected status fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100007. </designator>
<label>Visa integrity fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100008. </designator>
<label>Form I–94 fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100009. </designator>
<label>Annual asylum fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100010. </designator>
<label>Fee relating to renewal and extension of employment authorization for parolees.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100011. </designator>
<label>Fee relating to renewal or extension of employment authorization for asylum applicants.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100012. </designator>
<label>Fee relating to renewal and extension of employment authorization for aliens granted temporary protected status.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100013. </designator>
<label>Fees relating to applications for adjustment of status.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100014. </designator>
<label>Electronic System for Travel Authorization fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100015. </designator>
<label>Electronic Visa Update System fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100016. </designator>
<label>Fee for aliens ordered removed in absentia.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100017. </designator>
<label>Inadmissible alien apprehension fee.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100018. </designator>
<label>Amendment to authority to apply for asylum.</label>
</referenceItem><referenceItem role="part" style="-uslm-lc:I658274">
<designator>PART II—</designator>
<label>Immigration and Law Enforcement Funding</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100051. </designator>
<label>Appropriation for the Department of Homeland Security.<page identifier="/us/stat/139/80">139 STAT. 80</page></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100052. </designator>
<label>Appropriation for U.S. Immigration and Customs Enforcement.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100053. </designator>
<label>Appropriation for Federal Law Enforcement Training Centers.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100054. </designator>
<label>Appropriation for the Department of Justice.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100055. </designator>
<label>Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100056. </designator>
<label>Appropriation for the Bureau of Prisons.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100057. </designator>
<label>Appropriation for the United States Secret Service.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle B—</designator>
<label>Judiciary Matters</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100101. </designator>
<label>Appropriation to the Administrative Office of the United States Courts.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100102. </designator>
<label>Appropriation to the Federal Judicial Center.</label>
</referenceItem><referenceItem role="subtitle" style="-uslm-lc:I658274">
<designator>Subtitle C—</designator>
<label>Radiation Exposure Compensation Matters</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100201. </designator>
<label>Extension of fund.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100202. </designator>
<label>Claims relating to atmospheric testing.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100203. </designator>
<label>Claims relating to uranium mining.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100204. </designator>
<label>Claims relating to Manhattan Project waste.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>Sec. 100205. </designator>
<label>Limitations on claims.</label>
</referenceItem></toc>
</content></section>
<title id="d3245e2082" identifier="/us/pl/119/21/tI" style="-uslm-lc:I658178"><num value="I">TITLE I—</num><heading>COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY</heading>
<subtitle id="d3245e2087" identifier="/us/pl/119/21/tI/stA" style="-uslm-lc:I658178"><num value="A">Subtitle A—</num><heading>Nutrition</heading>
<section id="d3245e2092" identifier="/us/pl/119/21/tI/stA/s10101" style="-uslm-lc:I658145"><num class="fontsize12" value="10101">SEC. 10101. </num><heading>RE-EVALUATION OF THRIFTY FOOD PLAN.</heading><subsection class="firstIndent0 fontsize10" id="ycef079bb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10101/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 3 of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2012">7 U.S.C. 2012</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subsection (u) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycef2005c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="u">“(u) </num><heading class="fontsize10 smallCaps">Thrifty Food Plan<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycef2005d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef2005e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>The term ‘<term>thrifty food plan</term>’ means the diet required to feed a family of 4 persons consisting of a man and a woman ages 20 through 50, a child ages 6 through 8, and a child ages 9 through 11 using the items and quantities of food described in the report of the Department of Agriculture entitled ‘Thrifty Food Plan, 2021’, and each successor report updated pursuant to this subsection, subject to the conditions that—</chapeau><subparagraph class="fontsize10" id="ycef2276f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the relevant market baskets of the thrifty food plan shall only be changed pursuant to paragraph (4);</content></subparagraph><subparagraph class="fontsize10" id="ycef22770-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the cost of the thrifty food plan shall be the basis for uniform allotments for all households, regardless of the actual composition of the household; and</content></subparagraph><subparagraph class="fontsize10" id="ycef22771-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the cost of the thrifty food plan may only be adjusted in accordance with this subsection.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycef22772-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Household adjustments<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall make household adjustments using the following ratios of household size as a percentage of the maximum 4-person allotment:</chapeau><subparagraph class="fontsize10" id="ycef22773-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>For a 1-person household, 30 percent.</content></subparagraph><subparagraph class="fontsize10" id="ycef22774-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>For a 2-person household, 55 percent.</content></subparagraph><subparagraph class="fontsize10" id="ycef22775-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>For a 3-person household, 79 percent.</content></subparagraph><subparagraph class="fontsize10" id="ycef22776-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>For a 4-person household, 100 percent.</content></subparagraph><subparagraph class="fontsize10" id="ycef22777-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>For a 5-person household, 119 percent.</content></subparagraph><subparagraph class="fontsize10" id="ycef22778-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>For a 6-person household, 143 percent.</content></subparagraph><subparagraph class="fontsize10" id="ycef22779-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>For a 7-person household, 158 percent.</content></subparagraph><subparagraph class="fontsize10" id="ycef2277a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>For an 8-person household, 180 percent.<page identifier="/us/stat/139/81">139 STAT. 81</page></content></subparagraph><subparagraph class="fontsize10" id="ycef2277b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>For a household of 9 persons or more, an additional 22 percent per person, which additional percentage shall not total more than 200 percent.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycef2277c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Allowable cost adjustments<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall—</chapeau><subparagraph class="fontsize10" id="ycef2277d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef2277e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Hawaii.</p><p class="leftAlign firstIndent0 fontsize8" id="xcef2277f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Alaska.</p></sidenote>make cost adjustments in the thrifty food plan for Hawaii and the urban and rural parts of Alaska to reflect the cost of food in Hawaii and urban and rural Alaska;</content></subparagraph><subparagraph class="fontsize10" id="ycef22780-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef22781-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guam.</p><p class="leftAlign firstIndent0 fontsize8" id="xcef22782-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Virgin Islands.</p></sidenote>make cost adjustments in the separate thrifty food plans for Guam and the Virgin Islands of the United States to reflect the cost of food in those States, but not to exceed the cost of food in the 50 States and the District of Columbia; and</content></subparagraph><subparagraph class="fontsize10" id="ycef24e93-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef24e94-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p><p class="leftAlign firstIndent0 fontsize8" id="xcef24e95-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcef24e96-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote>on October 1, 2025, and on each October 1 thereafter, adjust the cost of the thrifty food plan to reflect changes in the Consumer Price Index for All Urban Consumers, published by the Bureau of Labor Statistics of the Department of Labor, for the most recent 12-month period ending in June.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycef24e97-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Re-evaluation of market baskets<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycef24e98-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef24e99-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="smallCaps">Re-evaluation</inline>.—</heading><content>Not earlier than October 1, 2027, the Secretary may re-evaluate the market baskets of the thrifty food plan based on current food prices, food composition data, consumption patterns, and dietary guidance.</content></subparagraph><subparagraph class="fontsize10" id="ycef24e9a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Cost neutrality<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall not increase the cost of the thrifty food plan based on a re-evaluation under this paragraph.”</content></subparagraph></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycef24e9b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10101/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycef24e9c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10101/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 16(c)(1)(A)(ii)(II) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2025/c/1/A/ii/II">7 U.S.C. 2025(c)(1)(A)(ii)(II)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 3(u)(4)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 3(u)(3)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycef24e9d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10101/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 19(a)(2)(A)(ii) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2028/a/2/A/ii">7 U.S.C. 2028(a)(2)(A)(ii)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 3(u)(4)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 3(u)(3)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycef24e9e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10101/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>Section 27(a)(2) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2036/a/2">7 U.S.C. 2036(a)(2)</ref>)) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 3(u)(4)</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 3(u)(3)</quotedText>”.</content></paragraph></subsection></section>
<section id="d3245e2322" identifier="/us/pl/119/21/tI/stA/s10102" style="-uslm-lc:I658145"><num class="fontsize12" value="10102">SEC. 10102. </num><heading>MODIFICATIONS TO SNAP WORK REQUIREMENTS FOR ABLE-BODIED ADULTS.</heading><subsection class="firstIndent0 fontsize10" id="ycef3871f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10102/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Exceptions<inline class="noSmallCaps">.—</inline></heading><content>Section 6(o) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2015/o">7 U.S.C. 2015(o)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (3) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="fontsize10" id="ycef3ae30-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Exceptions<inline class="noSmallCaps">.—</inline></heading><chapeau>Paragraph (2) shall not apply to an individual if the individual is—</chapeau><subparagraph class="fontsize10" id="ycef3d541-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>under 18, or over 65, years of age;</content></subparagraph><subparagraph class="fontsize10" id="ycef3d542-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>medically certified as physically or mentally unfit for employment;</content></subparagraph><subparagraph class="fontsize10" id="ycef3d543-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>a parent or other member of a household with responsibility for a dependent child under 14 years of age;</content></subparagraph><subparagraph class="fontsize10" id="ycef3d544-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>otherwise exempt under subsection (d)(2);</content></subparagraph><subparagraph class="fontsize10" id="ycef3d545-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>a pregnant woman;</content></subparagraph><subparagraph class="fontsize10" id="ycef3d546-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>an Indian or an Urban Indian (as such terms are defined in paragraphs (13) and (28) of section 4 of the Indian Health Care Improvement Act); or<page identifier="/us/stat/139/82">139 STAT. 82</page></content></subparagraph><subparagraph class="fontsize10" id="ycef3d547-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>a California Indian described in section 809(a) of the Indian Health Care Improvement Act.”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycef3d548-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10102/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Standardizing Enforcement<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 6(o)(4) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2015/o/4">7 U.S.C. 2015(o)(4)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycef3d549-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10102/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> clause (ii) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="indentUp2 fontsize10" id="ycef3d54a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>is in a noncontiguous State and has an unemployment rate that is at or above 1.5 times the national unemployment rate.”</content></subsection></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycef3fc5b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10102/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="fontsize10" id="ycef3fc5c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Definition of noncontiguous state<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycef3fc5d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>noncontiguous State</term>’ means a State that is not 1 of the contiguous 48 States or the District of Columbia.</content></clause><clause class="fontsize10" id="ycef4236e-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Exclusions<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>noncontiguous State</term>’ does not include Guam or the Virgin Islands of the United States.”</content></clause></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycef4236f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10102/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Waiver for Noncontiguous States<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 6(o) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2015/o">7 U.S.C. 2015(o)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycef42370-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10102/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (7) as paragraph (8); and</content></paragraph><paragraph class="fontsize10" id="ycef42371-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10102/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (6) the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycef4e6c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10 smallCaps">Exemption for noncontiguous states<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycef4e6c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Definition of noncontiguous state<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycef4e6c4-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>noncontiguous State</term>’ means a State that is not 1 of the contiguous 48 States or the District of Columbia.</content></clause><clause class="fontsize10" id="ycef4e6c5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Exclusions<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>noncontiguous State</term>’ does not include Guam or the Virgin Islands of the United States.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycef4e6c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Exemption<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to subparagraph (D), the Secretary may exempt individuals in a noncontiguous State from compliance with the requirements of paragraph (2) if—</chapeau><clause class="fontsize10" id="ycef4e6c7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the State agency submits to the Secretary a request for that exemption, made in such form and at such time as the Secretary may require, and including the information described in subparagraph (C); and</content></clause><clause class="fontsize10" id="ycef4e6c8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef4e6c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcef4e6ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Compliance.</p></sidenote>the Secretary determines that based on that request, the State agency is demonstrating a good faith effort to comply with the requirements of paragraph (2).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycef4e6cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Good faith effort determination<inline class="noSmallCaps">.—</inline></heading><chapeau>In determining whether a State agency is demonstrating a good faith effort for purposes of subparagraph (B)(ii), the Secretary shall consider—</chapeau><clause class="fontsize10" id="ycef4e6cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>any actions taken by the State agency toward compliance with the requirements of paragraph (2);</content></clause><clause class="fontsize10" id="ycef4e6cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>any significant barriers to or challenges in meeting those requirements, including barriers or challenges relating to funding, design, development, procurement, or installation of necessary systems or resources;</content></clause><clause class="fontsize10" id="ycef4e6ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>the detailed plan and timeline of the State agency for achieving full compliance with those requirements, including any milestones (as defined by the Secretary); and<page identifier="/us/stat/139/83">139 STAT. 83</page></content></clause><clause class="fontsize10" id="ycef50ddf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>any other criteria determined appropriate by the Secretary.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycef50de0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Duration of exemption<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycef50de1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef50de2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>An exemption granted under subparagraph (B) shall expire not later than December 31, 2028, and may not be renewed beyond that date.</content></clause><clause class="fontsize10" id="ycef50de3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef50de4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="smallCaps">Early termination</inline>.—</heading><chapeau>The Secretary may terminate an exemption granted under subparagraph (B) prior to the expiration date of that exemption if the Secretary determines that the State agency—</chapeau><subclause class="fontsize10" id="ycef50de5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef50de6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Compliance.</p></sidenote>has failed to comply with the reporting requirements described in subparagraph (E); or</content></subclause><subclause class="fontsize10" id="ycef50de7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>based on the information provided pursuant to subparagraph (E), failed to make continued good faith efforts toward compliance with the requirements of this subsection.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycef50de8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Reporting requirements<inline class="noSmallCaps">.—</inline></heading><chapeau>A State agency granted an exemption under subparagraph (B) shall submit to the Secretary—</chapeau><clause class="fontsize10" id="ycef50de9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>quarterly progress reports on the status of the State agency in achieving the milestones toward full compliance described in subparagraph (C)(iii); and</content></clause><clause class="fontsize10" id="ycef50dea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef50deb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Plan.</p></sidenote>information on specific risks or newly identified barriers or challenges to full compliance, including the plan of the State agency to mitigate those risks, barriers, or challenges.”</content></clause></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection></section>
<section id="d3245e2627" identifier="/us/pl/119/21/tI/stA/s10103" style="-uslm-lc:I658145"><num class="fontsize12" value="10103">SEC. 10103. </num><heading>AVAILABILITY OF STANDARD UTILITY ALLOWANCES BASED ON RECEIPT OF ENERGY ASSISTANCE.</heading><subsection class="firstIndent0 fontsize10" id="ycef55c0c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10103/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Standard Utility Allowance<inline class="noSmallCaps">.—</inline></heading><content>Section 5(e)(6)(C)(iv)(I) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2014/e/6/C/iv/I">7 U.S.C. 2014(e)(6)(C)(iv)(I)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>with an elderly or disabled member</quotedText>” after “<quotedText>households</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycef55c0d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10103/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Third-party Energy Assistance Payments<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 5(k)(4) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2014/k/4">7 U.S.C. 2014(k)(4)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycef55c0e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10103/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>without an elderly or disabled member</quotedText>” before “<quotedText>shall be</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycef55c0f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10103/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (B), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>with an elderly or disabled member</quotedText>” before “<quotedText>under a State law</quotedText>”.</content></paragraph></subsection></section>
<section id="d3245e2681" identifier="/us/pl/119/21/tI/stA/s10104" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10104">SEC. 10104. </num><heading>RESTRICTIONS ON INTERNET EXPENSES.</heading><content class="firstIndent0 fontsize10" id="xcef58320-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 5(e)(6) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2014/e/6">7 U.S.C. 2014(e)(6)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycef5aa31-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Restrictions on internet expenses<inline class="noSmallCaps">.—</inline></heading><content>Any service fee associated with internet connection shall not be used in computing the excess shelter expense deduction under this paragraph.”</content></subparagraph></quotedContent>.</content></section>
<section id="d3245e2709" identifier="/us/pl/119/21/tI/stA/s10105" style="-uslm-lc:I658145"><num class="fontsize12" value="10105">SEC. 10105. </num><heading>MATCHING FUNDS REQUIREMENTS.</heading><subsection class="firstIndent0 fontsize10" id="ycef64672-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10105/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 4(a) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2013/a">7 U.S.C. 2013(a)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycef64673-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10105/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>(a) Subject to</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycef66d84-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Program<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycef66d85-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Establishment<inline class="noSmallCaps">.—</inline></heading><content>Subject to”</content></paragraph></subsection></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycef66d86-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10105/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycef6e2b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">State quality control incentive<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/84">139 STAT. 84</page></chapeau><subparagraph class="fontsize10" id="ycef709c8-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Definition of payment error rate<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>payment error rate</term>’ has the meaning given the term in section 16(c)(2).</content></subparagraph><subparagraph class="fontsize10" id="ycef709c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef709ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">State cost share</inline>.—</heading><clause class="fontsize10" id="ycef709cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef709cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>Subject to clause (iii), beginning in fiscal year 2028, if the payment error rate of a State as determined under clause (ii) is—</chapeau><subclause class="fontsize10" id="ycef709cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>less than 6 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 100 percent, and the State share shall be 0 percent;</content></subclause><subclause class="fontsize10" id="ycef709ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>equal to or greater than 6 percent but less than 8 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 95 percent, and the State share shall be 5 percent;</content></subclause><subclause class="fontsize10" id="ycef709cf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>equal to or greater than 8 percent but less than 10 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 90 percent, and the State share shall be 10 percent; and</content></subclause><subclause class="fontsize10" id="ycef709d0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>equal to or greater than 10 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 85 percent, and the State share shall be 15 percent.</content></subclause></clause><clause class="fontsize10" id="ycef709d1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Elections<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycef709d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">Fiscal year 2028<inline class="noSmallCaps">.—</inline></heading><content>For fiscal year 2028, to calculate the applicable State share under clause (i), a State may elect to use the payment error rate of the State from fiscal year 2025 or 2026.</content></subclause><subclause class="fontsize10" id="ycef709d3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Fiscal year 2029 and thereafter<inline class="noSmallCaps">.—</inline></heading><content>For fiscal year 2029 and each fiscal year thereafter, to calculate the applicable State share under clause (i), the Secretary shall use the payment error rate of the State for the third fiscal year preceding the fiscal year for which the State share is being calculated.</content></subclause></clause><clause class="fontsize10" id="ycef709d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Delayed implementation<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycef709d5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">Fiscal year 2025<inline class="noSmallCaps">.—</inline></heading><content>If, for fiscal year 2025, the payment error rate of a State multiplied by 1.5 is equal to or above 20 percent, the implementation date under clause (i) for that State shall be fiscal year 2029.</content></subclause><subclause class="fontsize10" id="ycef709d6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Fiscal year 2026<inline class="noSmallCaps">.—</inline></heading><content>If, for fiscal year 2026, the payment error rate of a State multiplied by 1.5 is equal to or above 20 percent, the implementation date under clause (i) for that State shall be fiscal year 2030.</content></subclause></clause></subparagraph></paragraph><paragraph class="indentUp0 fontsize10" id="ycef709d7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Maximum federal payment<inline class="noSmallCaps">.—</inline></heading><content>The Secretary may not pay towards the cost of an allotment described in paragraph (1) an amount that is greater than the applicable Federal share under paragraph (2).”</content></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycef709d8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stA/s10105/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Limitation on Authority<inline class="noSmallCaps">.—</inline></heading><content>Section 13(a)(1) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2022/a/1">7 U.S.C. 2022(a)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> in <page identifier="/us/stat/139/85">139 STAT. 85</page>
the first sentence by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or the payment or disposition of a State share under section 4(a)(2)</quotedText>” after “<quotedText>16(c)(1)(D)(i)(II)</quotedText>”.</content></subsection></section>
<section id="d3245e2897" identifier="/us/pl/119/21/tI/stA/s10106" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10106">SEC. 10106. </num><heading>ADMINISTRATIVE COST SHARING.</heading><content style="-uslm-lc:I658120">  Section 16(a) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2025/a">7 U.S.C. 2025(a)</ref>) <amendingAction type="amend">is amended</amendingAction> in the matter preceding paragraph (1) by <amendingAction type="delete">striking</amendingAction> “<quotedText>agency an amount equal to 50 per centum</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>agency, through fiscal year 2026, 50 percent, and for fiscal year 2027 and each fiscal year thereafter, 25 percent,</quotedText>”.</content></section>
<section id="d3245e2916" identifier="/us/pl/119/21/tI/stA/s10107" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10107">SEC. 10107. </num><heading>NATIONAL EDUCATION AND OBESITY PREVENTION GRANT PROGRAM.</heading><content style="-uslm-lc:I658120">  Section 28(d)(1)(F) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2036a/d/1/F">7 U.S.C. 2036a(d)(1)(F)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>for fiscal year 2016 and each subsequent fiscal year</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>for each of fiscal years 2016 through 2025</quotedText>”.</content></section>
<section id="d3245e2935" identifier="/us/pl/119/21/tI/stA/s10108" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10108">SEC. 10108. </num><heading>ALIEN SNAP ELIGIBILITY.</heading><content class="firstIndent0 fontsize10" id="xcef77f09-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 6(f) of the Food and Nutrition Act of 2008 (<ref href="/us/usc/t7/s2015/f">7 U.S.C. 2015(f)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycef7cd2a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><chapeau>No individual who is a member of a household otherwise eligible to participate in the supplemental nutrition assistance program under this section shall be eligible to participate in the supplemental nutrition assistance program as a member of that or any other household unless he or she is—</chapeau><paragraph class="fontsize10" id="ycef7cd2b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>a resident of the United States; and</content></paragraph><paragraph class="fontsize10" id="ycef7cd2c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><chapeau>either—</chapeau><subparagraph class="fontsize10" id="ycef7cd2d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>a citizen or national of the United States;</content></subparagraph><subparagraph class="fontsize10" id="ycef7cd2e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>an alien lawfully admitted for permanent residence as an immigrant as defined by sections 101(a)(15) and 101(a)(20) of the Immigration and Nationality Act, excluding, among others, alien visitors, tourists, diplomats, and students who enter the United States temporarily with no intention of abandoning their residence in a foreign country;</content></subparagraph><subparagraph class="fontsize10" id="ycef7cd2f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>an alien who has been granted the status of Cuban and Haitian entrant, as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (<ref href="/us/pl/96/422">Public Law 96–422</ref>); or</content></subparagraph><subparagraph class="fontsize10" id="ycef7cd30-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.</content></subparagraph><continuation class="firstIndent1 fontsize10" id="xcef7f441-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">The income (less, at State option, a pro rata share) and financial resources of the individual rendered ineligible to participate in the supplemental nutrition assistance program under this subsection shall be considered in determining the eligibility and the value of the allotment of the household of which such individual is a member.”</continuation></paragraph></subsection></quotedContent>.</content></section>
</subtitle>
<subtitle id="d3245e2986" identifier="/us/pl/119/21/tI/stB" style="-uslm-lc:I658178"><num value="B">Subtitle B—</num><heading>Forestry</heading>
<section id="d3245e2991" identifier="/us/pl/119/21/tI/stB/s10201" style="-uslm-lc:I658145"><num class="fontsize12" value="10201">SEC. 10201. </num><heading>RESCISSION OF AMOUNTS FOR FORESTRY.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcef84262-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  The unobligated balances of amounts appropriated by the following provisions of <ref href="/us/pl/117/169">Public Law 117–169</ref> are rescinded:</chapeau><paragraph class="fontsize10" id="ycef84263-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stB/s10201/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Paragraphs (3) and (4) of section 23001(a) (<ref href="/us/stat/136/2023">136 Stat. 2023</ref>).<page identifier="/us/stat/139/86">139 STAT. 86</page></content></paragraph><paragraph class="fontsize10" id="ycef84264-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stB/s10201/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Paragraphs (1) through (4) of section 23002(a) (<ref href="/us/stat/136/2025">136 Stat. 2025</ref>).</content></paragraph><paragraph class="fontsize10" id="ycef84265-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stB/s10201/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>Section 23003(a)(2) (<ref href="/us/stat/136/2026">136 Stat. 2026</ref>).</content></paragraph><paragraph class="fontsize10" id="ycef84266-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stB/s10201/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>Section 23005 (<ref href="/us/stat/136/2027">136 Stat. 2027</ref>).</content></paragraph></section>
</subtitle>
<subtitle id="d3245e3036" identifier="/us/pl/119/21/tI/stC" style="-uslm-lc:I658178"><num value="C">Subtitle C—</num><heading>Commodities</heading>
<section id="d3245e3041" identifier="/us/pl/119/21/tI/stC/s10301" style="-uslm-lc:I658145"><num class="fontsize12" value="10301">SEC. 10301. </num><heading>EFFECTIVE REFERENCE PRICE; REFERENCE PRICE.</heading><subsection class="firstIndent0 fontsize10" id="ycef8b797-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10301/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Effective Reference Price<inline class="noSmallCaps">.—</inline></heading><content>Section 1111(8)(B)(ii) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9011/8/B/ii">7 U.S.C. 9011(8)(B)(ii)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>85</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>beginning with the crop year 2025, 88</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycef8b798-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10301/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Reference Price<inline class="noSmallCaps">.—</inline></heading><content>Section 1111 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9011">7 U.S.C. 9011</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (19) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="fontsize10" id="ycef953d9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="19">“(19) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcef953da-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><inline class="smallCaps">Reference price</inline>.—</heading><subparagraph class="fontsize10" id="ycef953db-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Effective beginning with the 2025 crop year, subject to subparagraphs (B) and (C), the term ‘<term>reference price</term>’, with respect to a covered commodity for a crop year, means the following:</chapeau><clause class="fontsize10" id="ycef953dc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>For wheat, $6.35 per bushel.</content></clause><clause class="fontsize10" id="ycef953dd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>For corn, $4.10 per bushel.</content></clause><clause class="fontsize10" id="ycef953de-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>For grain sorghum, $4.40 per bushel.</content></clause><clause class="fontsize10" id="ycef953df-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>For barley, $5.45 per bushel.</content></clause><clause class="fontsize10" id="ycef953e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>For oats, $2.65 per bushel.</content></clause><clause class="fontsize10" id="ycef953e1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>For long grain rice, $16.90 per hundredweight.</content></clause><clause class="fontsize10" id="ycef953e2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vii">“(vii) </num><content>For medium grain rice, $16.90 per hundredweight.</content></clause><clause class="fontsize10" id="ycef953e3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="viii">“(viii) </num><content>For soybeans, $10.00 per bushel.</content></clause><clause class="fontsize10" id="ycef953e4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ix">“(ix) </num><content>For other oilseeds, $23.75 per hundredweight.</content></clause><clause class="fontsize10" id="ycef953e5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="x">“(x) </num><content>For peanuts, $630.00 per ton.</content></clause><clause class="fontsize10" id="ycef953e6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xi">“(xi) </num><content>For dry peas, $13.10 per hundredweight.</content></clause><clause class="fontsize10" id="ycef953e7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xii">“(xii) </num><content>For lentils, $23.75 per hundredweight.</content></clause><clause class="fontsize10" id="ycef953e8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xiii">“(xiii) </num><content>For small chickpeas, $22.65 per hundredweight.</content></clause><clause class="fontsize10" id="ycef953e9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xiv">“(xiv) </num><content>For large chickpeas, $25.65 per hundredweight.</content></clause><clause class="fontsize10" id="ycef953ea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xv">“(xv) </num><content>For seed cotton, $0.42 per pound.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycef953eb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Effectiveness<inline class="noSmallCaps">.—</inline></heading><content>Effective beginning with the 2031 crop year, the reference prices defined in subparagraph (A) with respect to a covered commodity shall equal the reference price in the previous crop year multiplied by 1.005.</content></subparagraph><subparagraph class="fontsize10" id="ycef979fc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><content>In no case shall a reference price for a covered commodity exceed 113 percent of the reference price for such covered commodity listed in subparagraph (A).”</content></subparagraph></paragraph></quotedContent>.</content></subsection></section>
<section id="d3245e3185" identifier="/us/pl/119/21/tI/stC/s10302" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10302">SEC. 10302. </num><heading>BASE ACRES.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcefa8b6d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1112 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9012">7 U.S.C. 9012</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycefa8b6e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10302/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (d)(3)(A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycefa8b6f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10302/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycefbeb00-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Additional Base Acres<inline class="noSmallCaps">.—</inline></heading><page identifier="/us/stat/139/87">139 STAT. 87</page>
<paragraph class="fontsize10" id="ycefbeb01-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefbeb02-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Notice.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>As soon as practicable after the date of enactment of this subsection, and notwithstanding subsection (a), the Secretary shall provide notice to owners of eligible farms pursuant to paragraph (3) and allocate to those eligible farms a total of not more than an additional 30,000,000 base acres in the manner provided in this subsection. <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefbeb03-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Notification.</p><p class="leftAlign firstIndent0 fontsize8" id="xcefbeb04-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote>An owner of a farm that is eligible to receive an allocation of base acres may elect to not receive that allocation by notifying the Secretary not later than 90 days after receipt of the notice provided by the Secretary under this paragraph.</content></paragraph><paragraph class="fontsize10" id="ycefc1215-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Content of notice<inline class="noSmallCaps">.—</inline></heading><chapeau>The notice under paragraph (1) shall include the following:</chapeau><subparagraph class="fontsize10" id="ycefc1216-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>Information that the allocation is occurring.</content></subparagraph><subparagraph class="fontsize10" id="ycefc1217-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>Information regarding the eligibility of the farm for an allocation of base acres under paragraph (3).</content></subparagraph><subparagraph class="fontsize10" id="ycefc1218-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefc1219-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Process.</p></sidenote>Information regarding how an owner may appeal a determination of ineligibility for an allocation of base acres under paragraph (3) through an appeals process established by the Secretary.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycefc121a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Eligibility<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycefc121b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefc121c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Subject to subparagraph (D), effective beginning with the 2026 crop year, a farm is eligible to receive an allocation of base acres if, with respect to the farm, the amount described in subparagraph (B) exceeds the amount described in subparagraph (C).</content></subparagraph><subparagraph class="fontsize10" id="ycefc121d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">5-year average sum<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount described in this subparagraph, with respect to a farm, is the sum of—</chapeau><clause class="fontsize10" id="ycefc121e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>the 5-year average of—</chapeau><subclause class="fontsize10" id="ycefc121f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the acreage planted on the farm to all covered commodities for harvest, grazing, haying, silage or other similar purposes for the 2019 through 2023 crop years; and</content></subclause><subclause class="fontsize10" id="ycefc1220-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefc1221-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote>any acreage on the farm that the producers were prevented from planting during the 2019 through 2023 crop years to covered commodities because of drought, flood, or other natural disaster, or other condition beyond the control of the producers, as determined by the Secretary; plus</content></subclause></clause><clause class="fontsize10" id="ycefc1222-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>the lesser of—</chapeau><subclause class="fontsize10" id="ycefc1223-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>15 percent of the total acres on the farm; and</content></subclause><subclause class="fontsize10" id="ycefc1224-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>the 5-year average of—</chapeau><item class="fontsize10" id="ycefc1225-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>the acreage planted on the farm to eligible noncovered commodities for harvest, grazing, haying, silage, or other similar purposes for the 2019 through 2023 crop years; and</content></item><item class="fontsize10" id="ycefc1226-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefc1227-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote>any acreage on the farm that the producers were prevented from planting during the 2019 through 2023 crop years to eligible noncovered commodities because of drought, flood, or other natural disaster, or other condition beyond the control of the producers, as determined by the Secretary.<page identifier="/us/stat/139/88">139 STAT. 88</page></content></item></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycefc1228-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Total number of base acres for covered commodities<inline class="noSmallCaps">.—</inline></heading><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefc1229-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote>The amount described in this subparagraph, with respect to a farm, is the total number of base acres for covered commodities on the farm (excluding unassigned crop base), as in effect on September 30, 2024.</content></subparagraph><subparagraph class="fontsize10" id="ycefc122a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Effect of no recent plantings of covered commodities<inline class="noSmallCaps">.—</inline></heading><content>In the case of a farm for which the amount determined under clause (i) of subparagraph (B) is equal to zero, that farm shall be ineligible to receive an allocation of base acres under this subsection.</content></subparagraph><subparagraph class="fontsize10" id="ycefc122b-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Acreage planted on the farm to eligible noncovered commodities defined<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>acreage planted on the farm to eligible noncovered commodities</term>’ means acreage planted on a farm to commodities other than covered commodities, trees, bushes, vines, grass, or pasture (including cropland that was idle or fallow), as determined by the Secretary.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycefc393c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Number of base acres<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to paragraphs (3) and (8), the number of base acres allocated to an eligible farm shall—</chapeau><subparagraph class="fontsize10" id="ycefc393d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>be equal to the difference obtained by subtracting the amount determined under subparagraph (C) of paragraph (3) from the amount determined under subparagraph (B) of that paragraph; and</content></subparagraph><subparagraph class="fontsize10" id="ycefc393e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>include unassigned crop base.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycefc393f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefc3940-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p><p class="leftAlign firstIndent0 fontsize8" id="xcefc3941-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p></sidenote><inline class="smallCaps">Allocation of acres</inline>.—</heading><subparagraph class="fontsize10" id="ycefc3942-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Allocation<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall allocate the number of base acres under paragraph (4) among those covered commodities planted on the farm at any time during the 2019 through 2023 crop years.</content></subparagraph><subparagraph class="fontsize10" id="ycefc3943-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Allocation formula<inline class="noSmallCaps">.—</inline></heading><chapeau>The allocation of additional base acres for covered commodities shall be in proportion to the ratio of—</chapeau><clause class="fontsize10" id="ycefc3944-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>the 5-year average of—</chapeau><subclause class="fontsize10" id="ycefc3945-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the acreage planted on the farm to each covered commodity for harvest, grazing, haying, silage, or other similar purposes for the 2019 through 2023 crop years; and</content></subclause><subclause class="fontsize10" id="ycefc3946-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>any acreage on the farm that the producers were prevented from planting during the 2019 through 2023 crop years to that covered commodity because of drought, flood, or other natural disaster, or other condition beyond the control of the producers, as determined by the Secretary; to</content></subclause></clause><clause class="fontsize10" id="ycefc3947-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the 5-year average determined under paragraph (3)(B)(i).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycefc3948-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Inclusion of all 5 years in average<inline class="noSmallCaps">.—</inline></heading><content>For the purpose of determining a 5-year acreage average under subparagraph (B) for a farm, the Secretary shall not exclude any crop year in which a covered commodity was not planted.</content></subparagraph><subparagraph class="fontsize10" id="ycefc3949-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Treatment of multiple planting or prevented planting<inline class="noSmallCaps">.—</inline></heading><content>For the purpose of determining under subparagraph (B) the acreage on a farm that producers planted or were prevented from planting during the 2019 through 2023 crop years to covered commodities, if the acreage <page identifier="/us/stat/139/89">139 STAT. 89</page>
that was planted or prevented from being planted was devoted to another covered commodity in the same crop year (other than a covered commodity produced under an established practice of double cropping), the owner may elect the covered commodity to be used for that crop year in determining the 5-year average, but may not include both the initial covered commodity and the subsequent covered commodity.</content></subparagraph><subparagraph class="fontsize10" id="ycefc394a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><content>The allocation of additional base acres among covered commodities on a farm under this paragraph may not result in a total number of base acres for the farm in excess of the total number of acres on the farm.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycefc394b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefc394c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Reduction by the secretary</inline>.—</heading><content>In carrying out this subsection, if the total number of eligible acres allocated to base acres across all farms in the United States under this subsection would exceed 30,000,000 acres, the Secretary shall apply an across-the-board, pro-rata reduction to the number of eligible acres to ensure the number of allocated base acres under this subsection is equal to 30,000,000 acres.</content></paragraph><paragraph class="fontsize10" id="ycefc394d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefc394e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">Payment yield</inline>.—</heading><chapeau>Beginning with crop year 2026, for the purpose of making price loss coverage payments under section 1116, the Secretary shall establish payment yields to base acres allocated under this subsection equal to—</chapeau><subparagraph class="fontsize10" id="ycefc394f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the payment yield established on the farm for the applicable covered commodity; and</content></subparagraph><subparagraph class="fontsize10" id="ycefc3950-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>if no such payment yield for the applicable covered commodity exists, a payment yield—</chapeau><clause class="fontsize10" id="ycefc6061-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>equal to the average payment yield for the covered commodity for the county in which the farm is situated; or</content></clause><clause class="fontsize10" id="ycefc6062-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>determined pursuant to section 1113(c).</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycefc6063-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefc6064-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><inline class="smallCaps">Treatment of new owners</inline>.—</heading><chapeau>In the case of a farm for which the owner on the date of enactment of this subsection was not the owner for the 2019 through 2023 crop years, the Secretary shall use the planting history of the prior owner or owners of that farm for purposes of determining—</chapeau><subparagraph class="fontsize10" id="ycefc6065-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>eligibility under paragraph (3);</content></subparagraph><subparagraph class="fontsize10" id="ycefc6066-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>eligible acres under paragraph (4); and</content></subparagraph><subparagraph class="fontsize10" id="ycefc6067-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the allocation of acres under paragraph (5).”</content></subparagraph></paragraph></subsection></quotedContent>.</content></paragraph></section>
<section id="d3245e3517" identifier="/us/pl/119/21/tI/stC/s10303" style="-uslm-lc:I658145"><num class="fontsize12" value="10303">SEC. 10303. </num><heading>PRODUCER ELECTION.</heading><subsection class="firstIndent0 fontsize10" id="ycefd23b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1115 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9015">7 U.S.C. 9015</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycefd23b9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (a), in the matter preceding paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycefd23ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (c)—</chapeau><subparagraph class="fontsize10" id="ycefd4acb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in the matter preceding paragraph (1)—</chapeau><clause class="fontsize10" id="ycefd4acc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>crop year or</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>crop year,</quotedText>”; and</content></clause><clause class="fontsize10" id="ycefd4acd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or the 2026 crop year,</quotedText>” after “<quotedText>2019 crop year,</quotedText>”;</content></clause></subparagraph><subparagraph class="fontsize10" id="ycefd4ace-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in paragraph (1)—</chapeau><clause class="fontsize10" id="ycefd4acf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>crop year or</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>crop year,</quotedText>”; and</content></clause><clause class="fontsize10" id="ycefd4ad0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or the 2026 crop year,</quotedText>” after “<quotedText>2019 crop year,</quotedText>”; and<page identifier="/us/stat/139/90">139 STAT. 90</page></content></clause></subparagraph><subparagraph class="fontsize10" id="ycefd4ad1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><chapeau>in paragraph (2)—</chapeau><clause class="fontsize10" id="ycefd4ad2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></clause><clause class="fontsize10" id="ycefd4ad3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in subparagraph (B), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></clause><clause class="fontsize10" id="ycefd4ad4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/2/C/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentDown1 fontsize10" id="ycefd4ad5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the same coverage for each covered commodity on the farm for the 2027 through 2031 crop years as was applicable for the 2025 crop year.”</content></subparagraph></quotedContent>; and</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycefd4ad6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><clause class="indentDown1 firstIndent0 fontsize10" id="ycefd71e7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Higher of Price Loss Coverage Payments and Agriculture Risk Coverage Payments<inline class="noSmallCaps">.—</inline></heading><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcefd71e8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote>For the 2025 crop year, the Secretary shall, on a covered commodity-by-covered commodity basis, make the higher of price loss coverage payments under section 1116 and agriculture risk coverage county coverage payments under section 1117 to the producers on a farm for the payment acres for each covered commodity on the farm.”</content></clause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycefd71e9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10303/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Federal Crop Insurance Supplemental Coverage Option<inline class="noSmallCaps">.—</inline></heading><content>Section 508(c)(4)(C)(iv) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1508/c/4/C/iv">7 U.S.C. 1508(c)(4)(C)(iv)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>Crops for which the producer has elected under section 1116 of the Agricultural Act of 2014 to receive agriculture risk coverage and acres</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Acres</quotedText>”.</content></subsection></section>
<section id="d3245e3680" identifier="/us/pl/119/21/tI/stC/s10304" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10304">SEC. 10304. </num><heading>PRICE LOSS COVERAGE.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcefde71a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1116 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9016">7 U.S.C. 9016</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycefde71b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10304/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (a)(2), in the matter preceding subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycefde71c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10304/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (c)(1)(B)—</chapeau><subparagraph class="fontsize10" id="ycefde71d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10304/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the subparagraph heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2023</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">2031</headingText></quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycefde71e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10304/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in the matter preceding clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycefde71f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10304/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subsection (d), in the matter preceding paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2025</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycefde720-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10304/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><chapeau>in subsection (g)—</chapeau><subparagraph class="fontsize10" id="ycefde721-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10304/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>subparagraph (F) of section 1111(19)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraph (19)(A)(vi) of section 1111</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycefe0e32-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10304/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2012 through 2016</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2017 through 2021</quotedText>”.</content></subparagraph></paragraph></section>
<section id="d3245e3774" identifier="/us/pl/119/21/tI/stC/s10305" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10305">SEC. 10305. </num><heading>AGRICULTURE RISK COVERAGE.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcefe5c53-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1117 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9017">7 U.S.C. 9017</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycefe8364-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10305/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (a), in the matter preceding paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycefe8365-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10305/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (c)—</chapeau><subparagraph class="fontsize10" id="ycefe8366-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10305/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>for each of the 2014 through 2024 crop years and 90 percent of the benchmark revenue for each of the 2025 through 2031 crop years</quotedText>” before the period at the end;</content></subparagraph><subparagraph class="fontsize10" id="ycefe8367-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10305/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycefe8368-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10305/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in paragraph (4)(B), in the subparagraph heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2023</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">2031</headingText></quotedText>”;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycefe8369-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10305/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subsection (d)(1), by <amendingAction type="delete">striking</amendingAction> subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> the following:<page identifier="/us/stat/139/91">139 STAT. 91</page>
<quotedContent><subparagraph class="fontsize10" id="ycefe836a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B)</num><clause class="inline" id="ycefe836b-790c-11f0-9331-55115c4e2a93"><num value="i">(i) </num><content>for each of the 2014 through 2024 crop years, 10 percent of the benchmark revenue for the crop year applicable under subsection (c); and</content></clause><clause class="indentUp0 fontsize10" id="ycefeaa7c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>for each of the 2025 through 2031 crop years, 12 percent of the benchmark revenue for the crop year applicable under subsection (c).”</content></clause></subparagraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycefeaa7d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10305/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>in subsections (e), (g)(5), and (i)(5), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></paragraph></section>
<section id="d3245e3876" identifier="/us/pl/119/21/tI/stC/s10306" style="-uslm-lc:I658145"><num class="fontsize12" value="10306">SEC. 10306. </num><heading>EQUITABLE TREATMENT OF CERTAIN ENTITIES.</heading><subsection class="firstIndent0 fontsize10" id="yceff94de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1001 of the Food Security Act of 1985 (<ref href="/us/usc/t7/s1308">7 U.S.C. 1308</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yceff94df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (a)—</chapeau><subparagraph class="fontsize10" id="yceff94e0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (5) as paragraph (6); and</content></subparagraph><subparagraph class="fontsize10" id="yceff94e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (4) the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="yceffbbf2-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xceffbbf3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Qualified pass-through entity</inline>.—</heading><chapeau>The term ‘<term>qualified pass-through entity</term>’ means—</chapeau><subparagraph class="fontsize10" id="yceffbbf4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>a partnership (within the meaning of subchapter K of chapter 1 of the Internal Revenue Code of 1986);</content></subparagraph><subparagraph class="fontsize10" id="yceffbbf5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>an S corporation (as defined in section 1361 of that Code);</content></subparagraph><subparagraph class="fontsize10" id="yceffbbf6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>a limited liability company that does not affirmatively elect to be treated as a corporation; and</content></subparagraph><subparagraph class="fontsize10" id="yceffbbf7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>a joint venture or general partnership.”</content></subparagraph></paragraph></quotedContent>;</content></subparagraph></paragraph><paragraph class="fontsize10" id="yceffbbf8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsections (b) and (c), by <amendingAction type="delete">striking</amendingAction> “<quotedText>except a joint venture or general partnership</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>except a qualified pass-through entity</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="yceffe309-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subsection (d), by <amendingAction type="delete">striking</amendingAction> “<quotedText>subtitle B of title I of the Agricultural Act of 2014 or</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="yceffe30a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Attribution of Payments<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1001(e)(3)(B)(ii) of the Food Security Act of 1985 (<ref href="/us/usc/t7/s1308/e/3/B/ii">7 U.S.C. 1308(e)(3)(B)(ii)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yceffe30b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in the clause heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">joint ventures and general partnerships</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">qualified pass-through entities</headingText></quotedText>”;</content></paragraph><paragraph class="fontsize10" id="yceffe30c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>a joint venture or a general partnership</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>a qualified pass-through entity</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="yceffe30d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>joint ventures and general partnerships</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>qualified pass-through entities</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="yceffe30e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>the joint venture or general partnership</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the qualified pass-through entity</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="yceffe30f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Persons Actively Engaged in Farming<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1001A(b)(2) of the Food Security Act of 1985 (<ref href="/us/usc/t7/s1308–1/b/2">7 U.S.C. 1308–1(b)(2)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="yceffe310-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>subparagraphs (A) and (B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>a general partnership, a participant in a joint venture</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>a qualified pass-through entity</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="yceffe311-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (C), by <amendingAction type="delete">striking</amendingAction> “<quotedText>a general partnership, joint venture, or similar entity</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>a qualified pass-through entity or a similar entity</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="yceffe312-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Joint and Several Liability<inline class="noSmallCaps">.—</inline></heading><content>Section 1001B(d) of the Food Security Act of 1985 (<ref href="/us/usc/t7/s1308–2/d">7 U.S.C. 1308–2(d)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>partnerships and joint ventures</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>qualified pass-through entities</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="yceffe313-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10306/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Exclusion From AGI Calculation<inline class="noSmallCaps">.—</inline></heading><content>Section 1001D(d) of the Food Security Act of 1985 (<ref href="/us/usc/t7/s1308–3a/d">7 U.S.C. 1308–3a(d)</ref>) <amendingAction type="amend">is amended</amendingAction> <page identifier="/us/stat/139/92">139 STAT. 92</page>
by <amendingAction type="delete">striking</amendingAction> “<quotedText>, general partnership, or joint venture</quotedText>” each place it appears.</content></subsection></section>
<section id="d3245e4108" identifier="/us/pl/119/21/tI/stC/s10307" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10307">SEC. 10307. </num><heading>PAYMENT LIMITATIONS.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf005844-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1001 of the Food Security Act of 1985 (<ref href="/us/usc/t7/s1308">7 U.S.C. 1308</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf005845-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10307/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (b)—</chapeau><subparagraph class="fontsize10" id="ycf005846-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10307/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>The</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Subject to subsection (i), the</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf005847-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10307/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>$125,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$155,000</quotedText>”;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf005848-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10307/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (c)—</chapeau><subparagraph class="fontsize10" id="ycf005849-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10307/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>The</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Subject to subsection (i), the</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf00584a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10307/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>$125,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$155,000</quotedText>”; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf00584b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10307/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><clause class="indentDown1 firstIndent0 fontsize10" id="ycf00584c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf00584d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">Adjustment</inline>.—</heading><content>For the 2025 crop year and each crop year thereafter, the Secretary shall annually adjust the amounts described in subsections (b) and (c) for inflation based on the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.”</content></clause></quotedContent>.</content></paragraph></section>
<section id="d3245e4194" identifier="/us/pl/119/21/tI/stC/s10308" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10308">SEC. 10308. </num><heading>ADJUSTED GROSS INCOME LIMITATION.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf00a66e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1001D(b) of the Food Security Act of 1985 (<ref href="/us/usc/t7/s1308–3a/b">7 U.S.C. 1308–3a(b)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf00a66f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10308/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraph (3)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraphs (3) and (4)</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf00a670-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10308/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf00f491-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Exception for certain operations<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf00f492-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this paragraph:</chapeau><clause class="fontsize10" id="ycf00f493-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Excepted payment or benefit<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>excepted payment or benefit</term>’ means—</chapeau><subclause class="fontsize10" id="ycf00f494-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>a payment or benefit under subtitle E of title I of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9081/etseq">7 U.S.C. 9081 et seq.</ref>);</content></subclause><subclause class="fontsize10" id="ycf00f495-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>a payment or benefit under section 196 of the Federal Agriculture Improvement and Reform Act of 1996 (<ref href="/us/usc/t7/s7333">7 U.S.C. 7333</ref>); and</content></subclause><subclause class="fontsize10" id="ycf00f496-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>a payment or benefit described in paragraph (2)(C) received on or after October 1, 2024.</content></subclause></clause><clause class="fontsize10" id="ycf00f497-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Farming, ranching, or silviculture activities<inline class="noSmallCaps">.—</inline></heading><content>The <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf00f498-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote>term ‘<term>farming, ranching, or silviculture activities</term>’ includes agri-tourism, direct-to-consumer marketing of agricultural products, the sale of agricultural equipment owned by the person or legal entity, and other agriculture-related activities, as determined by the Secretary.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf00f499-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Exception<inline class="noSmallCaps">.—</inline></heading><content>In the case of an excepted payment or benefit, the limitation established by paragraph (1) shall not apply to a person or legal entity during a crop, fiscal, or program year, as appropriate, if greater than or equal to 75 percent of the average gross income of the person or legal entity derives from farming, ranching, or silviculture activities.”</content></subparagraph></paragraph></quotedContent>.<page identifier="/us/stat/139/93">139 STAT. 93</page></content></paragraph></section>
<section id="d3245e4294" identifier="/us/pl/119/21/tI/stC/s10309" style="-uslm-lc:I658145"><num class="fontsize12" value="10309">SEC. 10309. </num><heading>MARKETING LOANS.</heading><subsection class="firstIndent0 fontsize10" id="ycf02542a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Availability of Nonrecourse Marketing Assistance Loans for Loan Commodities<inline class="noSmallCaps">.—</inline></heading><content>Section 1201(b)(1) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9031/b/1">7 U.S.C. 9031(b)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf02542b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Loan Rates for Nonrecourse Marketing Assistance Loans<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1202 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9032">7 U.S.C. 9032</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf02542c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (b)—</chapeau><subparagraph class="fontsize10" id="ycf02542d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the subsection heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2023</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">2025</headingText></quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf02542e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in the matter preceding paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2025</quotedText>”;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf027b3f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsections (c) and (d) as subsections (d) and (e), respectively;</content></paragraph><paragraph class="fontsize10" id="ycf027b40-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subsection (b) the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf033e91-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">2026 Through 2031 Crop Years<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of each of the 2026 through 2031 crop years, the loan rate for a marketing assistance loan under section 1201 for a loan commodity shall be equal to the following:</chapeau><paragraph class="fontsize10" id="ycf033e92-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>In the case of wheat, $3.72 per bushel.</content></paragraph><paragraph class="fontsize10" id="ycf033e93-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>In the case of corn, $2.42 per bushel.</content></paragraph><paragraph class="fontsize10" id="ycf033e94-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>In the case of grain sorghum, $2.42 per bushel.</content></paragraph><paragraph class="fontsize10" id="ycf033e95-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>In the case of barley, $2.75 per bushel.</content></paragraph><paragraph class="fontsize10" id="ycf033e96-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>In the case of oats, $2.20 per bushel.</content></paragraph><paragraph class="fontsize10" id="ycf033e97-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><content>In the case of upland cotton, $0.55 per pound.</content></paragraph><paragraph class="fontsize10" id="ycf033e98-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><content>In the case of extra long staple cotton, $1.00 per pound.</content></paragraph><paragraph class="fontsize10" id="ycf033e99-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><content>In the case of long grain rice, $7.70 per hundredweight.</content></paragraph><paragraph class="fontsize10" id="ycf033e9a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">“(9) </num><content>In the case of medium grain rice, $7.70 per hundredweight.</content></paragraph><paragraph class="fontsize10" id="ycf033e9b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">“(10) </num><content>In the case of soybeans, $6.82 per bushel.</content></paragraph><paragraph class="fontsize10" id="ycf033e9c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">“(11) </num><chapeau>In the case of other oilseeds, $11.10 per hundredweight for each of the following kinds of oilseeds:</chapeau><subparagraph class="fontsize10" id="ycf033e9d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>Sunflower seed.</content></subparagraph><subparagraph class="fontsize10" id="ycf033e9e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>Rapeseed.</content></subparagraph><subparagraph class="fontsize10" id="ycf033e9f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>Canola.</content></subparagraph><subparagraph class="fontsize10" id="ycf033ea0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>Safflower.</content></subparagraph><subparagraph class="fontsize10" id="ycf033ea1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>Flaxseed.</content></subparagraph><subparagraph class="fontsize10" id="ycf033ea2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>Mustard seed.</content></subparagraph><subparagraph class="fontsize10" id="ycf033ea3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>Crambe.</content></subparagraph><subparagraph class="fontsize10" id="ycf033ea4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>Sesame seed.</content></subparagraph><subparagraph class="fontsize10" id="ycf033ea5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>Other oilseeds designated by the Secretary.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf033ea6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">“(12) </num><content>In the case of dry peas, $6.87 per hundredweight.</content></paragraph><paragraph class="fontsize10" id="ycf033ea7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">“(13) </num><content>In the case of lentils, $14.30 per hundredweight.</content></paragraph><paragraph class="fontsize10" id="ycf033ea8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">“(14) </num><content>In the case of small chickpeas, $11.00 per hundredweight.</content></paragraph><paragraph class="fontsize10" id="ycf033ea9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="15">“(15) </num><content>In the case of large chickpeas, $15.40 per hundredweight.</content></paragraph><paragraph class="fontsize10" id="ycf033eaa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="16">“(16) </num><content>In the case of graded wool, $1.60 per pound.</content></paragraph><paragraph class="fontsize10" id="ycf033eab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="17">“(17) </num><content>In the case of nongraded wool, $0.55 per pound.</content></paragraph><paragraph class="fontsize10" id="ycf033eac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="18">“(18) </num><content>In the case of mohair, $5.00 per pound.</content></paragraph><paragraph class="fontsize10" id="ycf033ead-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="19">“(19) </num><content>In the case of honey, $1.50 per pound.</content></paragraph><paragraph class="fontsize10" id="ycf033eae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="20">“(20) </num><content>In the case of peanuts, $390 per ton.”</content></paragraph></subsection></quotedContent>;</content></paragraph><paragraph class="fontsize10" id="ycf033eaf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>in subsection (d) (as so redesignated), by <amendingAction type="delete">striking</amendingAction> “<quotedText>(a)(11) and (b)(11)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(a)(11), (b)(11), and (c)(11)</quotedText>”; and<page identifier="/us/stat/139/94">139 STAT. 94</page></content></paragraph><paragraph class="fontsize10" id="ycf0365c0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>in subsection (e) (as so redesignated), in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$0.25</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$0.30</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf0365c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Payment of Cotton Storage Costs<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1204(g) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9034/g">7 U.S.C. 9034(g)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf0365c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>Effective</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf0365c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Crop years 2014 through 2025<inline class="noSmallCaps">.—</inline></heading><content>Effective”</content></paragraph></quotedContent>;</content></paragraph><paragraph class="fontsize10" id="ycf0365c4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (1) (as so designated), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2025</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf0365c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf038cd6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf038cd7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">Payment of cotton storage costs</inline>.—</heading><chapeau>Effective for each of the 2026 through 2031 crop years, the Secretary shall make cotton storage payments for upland cotton and extra long staple cotton available in the same manner as the Secretary provided storage payments for the 2006 crop of upland cotton, except that the payment rate shall be equal to the lesser of—</chapeau><subparagraph class="fontsize10" id="ycf038cd8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the submitted storage charge for the current marketing year; and</content></subparagraph><subparagraph class="fontsize10" id="ycf038cd9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>in the case of storage in—</chapeau><clause class="fontsize10" id="ycf038cda-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf038cdb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">California.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf038cdc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Arizona.</p></sidenote>California or Arizona, a payment rate of $4.90; and</content></clause><clause class="fontsize10" id="ycf038cdd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>any other State, a payment rate of $3.00.”</content></clause></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf038cde-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Loan Deficiency Payments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf038cdf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/d/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Continuation<inline class="noSmallCaps">.—</inline></heading><content>Section 1205(a)(2)(B) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9035/a/2/B">7 U.S.C. 9035(a)(2)(B)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf038ce0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/d/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Payments in lieu of ldps<inline class="noSmallCaps">.—</inline></heading><content>Section 1206 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9036">7 U.S.C. 9036</ref>) <amendingAction type="amend">is amended</amendingAction>, in subsections (a) and (d), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf038ce1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Special Competitive Provisions for Extra Long Staple Cotton<inline class="noSmallCaps">.—</inline></heading><content>Section 1208(a) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9038/a">7 U.S.C. 9038(a)</ref>) <amendingAction type="amend">is amended</amendingAction>, in the matter preceding paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2026</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2032</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf038ce2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10309/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Availability of Recourse Loans<inline class="noSmallCaps">.—</inline></heading><content>Section 1209 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9039">7 U.S.C. 9039</ref>) <amendingAction type="amend">is amended</amendingAction>, in subsections (a)(2), (b), and (c), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></subsection></section>
<section id="d3245e4716" identifier="/us/pl/119/21/tI/stC/s10310" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10310">SEC. 10310. </num><heading>REPAYMENT OF MARKETING LOANS.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf04c563-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1204 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9034">7 U.S.C. 9034</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf04c564-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (b)—</chapeau><subparagraph class="fontsize10" id="ycf04c565-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (1) as subparagraph (A) and indenting appropriately;</content></subparagraph><subparagraph class="fontsize10" id="ycf04c566-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in the matter preceding subparagraph (A) (as so redesignated), by <amendingAction type="delete">striking</amendingAction> “<quotedText>The Secretary</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf04ec77-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The Secretary”</content></paragraph></quotedContent>; and</content></subparagraph><subparagraph class="fontsize10" id="ycf04ec78-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf04ec79-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p></sidenote>by <amendingAction type="delete">striking</amendingAction> paragraph (2) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf0561aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B)</num><clause class="inline" id="ycf0561ab-790c-11f0-9331-55115c4e2a93"><num value="i">(i) </num><content>in the case of long grain rice and medium grain rice, the prevailing world market price for the commodity, as determined and adjusted by the Secretary in accordance with this section; or<page identifier="/us/stat/139/95">139 STAT. 95</page></content></clause><clause class="indentUp0 fontsize10" id="ycf0561ac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>in the case of upland cotton, the prevailing world market price for the commodity, as determined and adjusted by the Secretary in accordance with this section.</chapeau><paragraph class="indentDown1 fontsize10" id="ycf0561ad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0588be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><inline class="smallCaps">Refund for upland cotton</inline>.—</heading><content>In the case of a repayment for a marketing assistance loan for upland cotton at a rate described in paragraph (1)(B)(ii), the Secretary shall provide to the producer a refund (if any) in an amount equal to the difference between the lowest prevailing world market price, as determined and adjusted by the Secretary in accordance with this section, during the 30-day period following the date on which the producer repays the marketing assistance loan and the repayment rate.”</content></paragraph></clause></subparagraph></quotedContent>;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf0588bf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (c)—</chapeau><subparagraph class="fontsize10" id="ycf0588c0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycf0588c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>at the loan rate</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following: "at a rate that is the lesser of— <quotedContent>“<paragraph class="indentDown1 fontsize10" id="ycf0588c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the loan rate”</content></paragraph></quotedContent>; and</content></subparagraph><subparagraph class="fontsize10" id="ycf0588c3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf0588c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>the prevailing world market price for the commodity, as determined and adjusted by the Secretary in accordance with this section.”</content></paragraph></quotedContent>;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf0588c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><chapeau>in subsection (d)—</chapeau><subparagraph class="fontsize10" id="ycf0588c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and medium grain rice</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>medium grain rice, and extra long staple cotton</quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycf0588c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraphs (1) and (2) as subparagraphs (A) and (B), respectively, and indenting appropriately;</content></subparagraph><subparagraph class="fontsize10" id="ycf0588c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in the matter preceding subparagraph (A) (as so redesignated), by <amendingAction type="delete">striking</amendingAction> “<quotedText>For purposes</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf05afd9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>For purposes”</content></paragraph></quotedContent>; and</content></subparagraph><subparagraph class="fontsize10" id="ycf05afda-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/3/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf05afdb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Upland cotton<inline class="noSmallCaps">.—</inline></heading><content>In the case of upland cotton, for any period when price quotations for Middling (M) 1<sup>3</sup>⁄<sub>32</sub>-inch cotton are available, the formula under paragraph (1)(A) shall be based on the average of the 3 lowest-priced growths that are quoted.”</content></paragraph></quotedContent>; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf05afdc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><chapeau>in subsection (e)—</chapeau><subparagraph class="fontsize10" id="ycf05afdd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the subsection heading, by <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Extra Long Staple Cotton,</headingText></quotedText>” after “<quotedText><headingText class="smallCaps">Upland Cotton,</headingText></quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycf05afde-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in paragraph (2)—</chapeau><clause class="fontsize10" id="ycf05afdf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/4/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in the paragraph heading, by <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Upland</headingText></quotedText>” before “<quotedText><headingText class="smallCaps">Cotton</headingText></quotedText>”; and</content></clause><clause class="fontsize10" id="ycf05afe0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/4/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in subparagraph (B), in the matter preceding clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2032</quotedText>”;</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf05afe1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/4/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (3) as paragraph (4); and</content></subparagraph><subparagraph class="fontsize10" id="ycf05afe2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10310/4/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (2) the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf05fe03-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf05fe04-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p></sidenote><inline class="smallCaps">Extra long staple cotton</inline>.—</heading><chapeau>The prevailing world market price for extra long staple cotton determined under subsection (d)—</chapeau><subparagraph class="fontsize10" id="ycf05fe05-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>shall be adjusted to United States quality and location, with the adjustment to include the average costs to market the commodity, including average transportation costs, as determined by the Secretary; and<page identifier="/us/stat/139/96">139 STAT. 96</page></content></subparagraph><subparagraph class="fontsize10" id="ycf05fe06-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf05fe07-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf05fe08-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote>may be further adjusted, during the period beginning on the date of enactment of the Act entitled ‘An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14’ (119th Congress) and ending on July 31, 2032, if the Secretary determines the adjustment is necessary—</chapeau><clause class="fontsize10" id="ycf05fe09-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>to minimize potential loan forfeitures;</content></clause><clause class="fontsize10" id="ycf06251a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>to minimize the accumulation of stocks of extra long staple cotton by the Federal Government;</content></clause><clause class="fontsize10" id="ycf06251b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>to ensure that extra long staple cotton produced in the United States can be marketed freely and competitively; and</content></clause><clause class="fontsize10" id="ycf06251c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><chapeau>to ensure an appropriate transition between current-crop and forward-crop price quotations, except that the Secretary may use forward-crop price quotations prior to July 31 of a marketing year only if—</chapeau><subclause class="fontsize10" id="ycf06251d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>there are insufficient current-crop price quotations; and</content></subclause><subclause class="fontsize10" id="ycf06251e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the forward-crop price quotation is the lowest such quotation available.”</content></subclause></clause></subparagraph></paragraph></quotedContent>.</content></subparagraph></paragraph></section>
<section id="d3245e5035" identifier="/us/pl/119/21/tI/stC/s10311" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10311">SEC. 10311. </num><heading>ECONOMIC ADJUSTMENT ASSISTANCE FOR TEXTILE MILLS.</heading><content class="firstIndent0 fontsize10" id="xcf064c2f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1207(c) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9037/c">7 U.S.C. 9037(c)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (2) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="fontsize10" id="ycf064c30-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Value of assistance<inline class="noSmallCaps">.—</inline></heading><chapeau>The value of the assistance provided under paragraph (1) shall be—</chapeau><subparagraph class="fontsize10" id="ycf064c31-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf064c32-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote>for the period beginning on August 1, 2013, and ending on July 31, 2025, 3 cents per pound; and</content></subparagraph><subparagraph class="fontsize10" id="ycf064c33-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf064c34-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote>beginning on August 1, 2025, 5 cents per pound.”</content></subparagraph></paragraph></quotedContent>.</content></section>
<section id="d3245e5081" identifier="/us/pl/119/21/tI/stC/s10312" style="-uslm-lc:I658145"><num class="fontsize12" value="10312">SEC. 10312. </num><heading>SUGAR PROGRAM UPDATES.</heading><subsection class="firstIndent0 fontsize10" id="ycf084705-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Loan Rate Modifications<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 156 of the Federal Agriculture Improvement and Reform Act of 1996 (<ref href="/us/usc/t7/s7272">7 U.S.C. 7272</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf084706-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (a)—</chapeau><subparagraph class="fontsize10" id="ycf084707-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (4), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph><subparagraph class="fontsize10" id="ycf084708-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (5), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023 crop years.</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2024 crop years; and</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf084709-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf086e1a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><content>24.00 cents per pound for raw cane sugar for each of the 2025 through 2031 crop years.”</content></paragraph></quotedContent>;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf086e1b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (b)—</chapeau><subparagraph class="fontsize10" id="ycf086e1c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph><subparagraph class="fontsize10" id="ycf086e1d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (2), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023 crop years.</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2024 crop years; and</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf086e1e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf086e1f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>a rate that is equal to 136.55 percent of the loan rate per pound of raw cane sugar under subsection (a)(6) for each of the 2025 through 2031 crop years.”</content></paragraph></quotedContent>; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf086e20-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subsection (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf086e21-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Adjustments to Commodity Credit Corporation Storage Rates<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 167 of the Federal Agriculture Improvement and Reform Act of 1996 (<ref href="/us/usc/t7/s7287">7 U.S.C. 7287</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf086e22-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> subsection (a) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf089533-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf089534-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><inline class="smallCaps">In General</inline>.—</heading><chapeau>For the 2025 crop year and each subsequent crop year, the Commodity Credit Corporation shall establish rates <page identifier="/us/stat/139/97">139 STAT. 97</page>
for the storage of forfeited sugar in an amount that is not less than—</chapeau><paragraph class="fontsize10" id="ycf089535-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>in the case of refined sugar, 34 cents per hundredweight per month; and</content></paragraph><paragraph class="fontsize10" id="ycf089536-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>in the case of raw cane sugar, 27 cents per hundredweight per month.”</content></paragraph></subsection></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycf089537-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (b)—</chapeau><subparagraph class="fontsize10" id="ycf089538-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the subsection heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Subsequent</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Prior</headingText></quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf089539-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>and subsequent</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>through 2024</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf08953a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Modernizing Beet Sugar Allotments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf08953b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Sugar estimates<inline class="noSmallCaps">.—</inline></heading><content>Section 359b(a)(1) of the Agricultural Adjustment Act of 1938 (<ref href="/us/usc/t7/s1359bb/a/1">7 U.S.C. 1359bb(a)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf08953c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Allocation to processors<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 359c(g)(2) of the Agricultural Adjustment Act of 1938 (<ref href="/us/usc/t7/s1359cc/g/2">7 U.S.C. 1359cc(g)(2)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf08953d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>In the case</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf08bc4e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in subparagraph (B), in the case”</content></subparagraph></quotedContent>; and</content></subparagraph><subparagraph class="fontsize10" id="ycf08bc4f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf08bc50-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Exception<inline class="noSmallCaps">.—</inline></heading><content>If the Secretary makes an upward adjustment under paragraph (1)(A), in adjusting allocations among beet sugar processors, the Secretary shall give priority to beet sugar processors with available sugar.”</content></subparagraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf08bc51-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/c/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Timing of reassignment<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 359e(b)(2) of the Agricultural Adjustment Act of 1938 (<ref href="/us/usc/t7/s1359ee/b/2">7 U.S.C. 1359ee(b)(2)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf08bc52-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subparagraphs (A) through (C) as clauses (i) through (iii), respectively, and indenting appropriately;</content></subparagraph><subparagraph class="fontsize10" id="ycf08bc53-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in the matter preceding clause (i) (as so redesignated), by <amendingAction type="delete">striking</amendingAction> “<quotedText>If the Secretary</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf08bc54-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>If the Secretary”</content></subparagraph></quotedContent>; and</content></subparagraph><subparagraph class="fontsize10" id="ycf08bc55-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/c/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf08e366-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Timing<inline class="noSmallCaps">.—</inline></heading><chapeau>In carrying out subparagraph (A), the Secretary shall—</chapeau><clause class="fontsize10" id="ycf08e367-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf08e368-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote>make an initial determination based on the World Agricultural Supply and Demand Estimates approved by the World Agricultural Outlook Board for January that shall be applicable to the crop year for which allotments are required; and</content></clause><clause class="fontsize10" id="ycf08e369-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf08e36a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote>provide for an initial reassignment under subparagraph (A)(i) not later than 30 days after the date on which the World Agricultural Supply and Demand Estimates described in clause (i) is released.”</content></clause></subparagraph></quotedContent>.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf08e36b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Reallocations of Tariff-rate Quota Shortfall<inline class="noSmallCaps">.—</inline></heading><content>Section 359k of the Agricultural Adjustment Act of 1938 (<ref href="/us/usc/t7/s1359kk">7 U.S.C. 1359kk</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf09cdcc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Reallocation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf09f4dd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Initial reallocation<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to paragraph (3), following the establishment of the tariff-rate quotas under subsection (a) for a quota year, the Secretary shall—<page identifier="/us/stat/139/98">139 STAT. 98</page></chapeau><subparagraph class="fontsize10" id="ycf09f4de-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf09f4df-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote>determine which countries do not intend to fulfill their allocation for the quota year; and</content></subparagraph><subparagraph class="fontsize10" id="ycf09f4e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>reallocate any forecasted shortfall in the fulfillment of the tariff-rate quotas as soon as practicable.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf09f4e1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf09f4e2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="smallCaps">Subsequent reallocation</inline>.—</heading><content>Subject to paragraph (3), not later than March 1 of a quota year, the Secretary shall reallocate any additional forecasted shortfall in the fulfillment of the tariff-rate quotas for raw cane sugar established under subsection (a)(1) for that quota year.</content></paragraph><paragraph class="fontsize10" id="ycf09f4e3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Cessation of effectiveness<inline class="noSmallCaps">.—</inline></heading><chapeau>Paragraphs (1) and (2) shall cease to be in effect if—</chapeau><subparagraph class="fontsize10" id="ycf09f4e4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the Agreement Suspending the Countervailing Duty Investigation on Sugar from Mexico, signed December 19, 2014, is terminated; and</content></subparagraph><subparagraph class="fontsize10" id="ycf09f4e5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>no countervailing duty order under subtitle A of title VII of the Tariff Act of 1930 (<ref href="/us/usc/t19/s1671/etseq">19 U.S.C. 1671 et seq.</ref>) is in effect with respect to sugar from Mexico.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf09f4e6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Refined Sugar<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf09f4e7-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Definition of domestic sugar industry<inline class="noSmallCaps">.—</inline></heading><chapeau>In this subsection, the term ‘<term>domestic sugar industry</term>’ means domestic—</chapeau><subparagraph class="fontsize10" id="ycf09f4e8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>sugar beet producers and processors;</content></subparagraph><subparagraph class="fontsize10" id="ycf09f4e9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>producers and processors of sugar cane; and</content></subparagraph><subparagraph class="fontsize10" id="ycf09f4ea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>refiners of raw cane sugar.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf09f4eb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Study required<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf09f4ec-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf09f4ed-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Not later than 180 days after the date of enactment of this subsection, the Secretary shall conduct a study on whether the establishment of additional terms and conditions with respect to refined sugar imports is necessary and appropriate.</content></subparagraph><subparagraph class="fontsize10" id="ycf09f4ee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Elements<inline class="noSmallCaps">.—</inline></heading><chapeau>In conducting the study under subparagraph (A), the Secretary shall examine the following:</chapeau><clause class="fontsize10" id="ycf09f4ef-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>The need for—</chapeau><subclause class="fontsize10" id="ycf09f4f0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>defining ‘refined sugar’ as having a minimum polarization of 99.8 degrees or higher;</content></subclause><subclause class="fontsize10" id="ycf09f4f1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>establishing a standard for color- or reflectance-based units for refined sugar such as those utilized by the International Commission of Uniform Methods of Sugar Analysis;</content></subclause><subclause class="fontsize10" id="ycf09f4f2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>prescribing specifications for packaging type for refined sugar;</content></subclause><subclause class="fontsize10" id="ycf09f4f3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>prescribing specifications for transportation modes for refined sugar;</content></subclause><subclause class="fontsize10" id="ycf09f4f4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><content>requiring evidence that sugar imported as refined sugar will not undergo further refining in the United States;</content></subclause><subclause class="fontsize10" id="ycf09f4f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VI">“(VI) </num><content>prescribing appropriate terms and conditions to avoid unlawful sugar imports; and</content></subclause><subclause class="fontsize10" id="ycf09f4f6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VII">“(VII) </num><content>establishing other definitions, terms and conditions, or other requirements.</content></subclause></clause><clause class="fontsize10" id="ycf09f4f7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>The potential impact of modifications described in each of subclauses (I) through (VII) of clause (i) on the domestic sugar industry.</content></clause><clause class="fontsize10" id="ycf09f4f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>Whether, based on the needs described in clause (i) and the impact described in clause (ii), the <page identifier="/us/stat/139/99">139 STAT. 99</page>
establishment of additional terms and conditions is appropriate.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf09f4f9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Consultation<inline class="noSmallCaps">.—</inline></heading><content>In conducting the study under subparagraph (A), the Secretary shall consult with representatives of the domestic sugar industry and users of refined sugar.</content></subparagraph><subparagraph class="fontsize10" id="ycf09f4fa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Report<inline class="noSmallCaps">.—</inline></heading><content>Not later than 1 year after the date of enactment of this subsection, the Secretary shall submit to the Committee on Agriculture of the House of Representatives and the Committee on Agriculture, Nutrition, and Forestry of the Senate a report that describes the findings of the study conducted under subparagraph (A).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf0a1c0b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Establishment of additional terms and conditions permitted<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf0a1c0c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0a1c0d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Notice.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf0a1c0e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Based on the findings in the report submitted under paragraph (2)(D), and after providing notice to the Committee on Agriculture of the House of Representatives and the Committee on Agriculture, Nutrition, and Forestry of the Senate, the Secretary may issue regulations in accordance with subparagraph (B) to establish additional terms and conditions with respect to refined sugar imports that are necessary and appropriate.</content></subparagraph><subparagraph class="fontsize10" id="ycf0a1c0f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Promulgation of regulations<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary may issue regulations under subparagraph (A) if the regulations—</chapeau><clause class="fontsize10" id="ycf0a1c10-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>do not have an adverse impact on the domestic sugar industry; and</content></clause><clause class="fontsize10" id="ycf0a1c11-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>are consistent with the requirements of this part, section 156 of the Federal Agriculture Improvement and Reform Act of 1996 (<ref href="/us/usc/t7/s7272">7 U.S.C. 7272</ref>), and obligations under international trade agreements that have been approved by Congress.”</content></clause></subparagraph></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf0a1c12-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Clarification of Tariff-rate Quota Adjustments<inline class="noSmallCaps">.—</inline></heading><content>Section 359k(b)(1) of the Agricultural Adjustment Act of 1938 (<ref href="/us/usc/t7/s1359kk/b/1">7 U.S.C. 1359kk(b)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>, in the matter preceding subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>if there is an</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>for the sole purpose of responding directly to an</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf0a1c13-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10312/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Period of Effectiveness<inline class="noSmallCaps">.—</inline></heading><content>Section 359l(a) of the Agricultural Adjustment Act of 1938 (<ref href="/us/usc/t7/s1359ll/a">7 U.S.C. 1359ll(a)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></subsection></section>
<section id="d3245e5705" identifier="/us/pl/119/21/tI/stC/s10313" style="-uslm-lc:I658145"><num class="fontsize12" value="10313">SEC. 10313. </num><heading>DAIRY POLICY UPDATES.</heading><subsection class="firstIndent0 fontsize10" id="ycf0b0674-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Dairy Margin Coverage Production History<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf0b0675-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Definition<inline class="noSmallCaps">.—</inline></heading><content>Section 1401(8) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9051/8">7 U.S.C. 9051(8)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>when the participating dairy operation first registers to participate in dairy margin coverage</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf0b0676-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Production history of participating dairy operations<inline class="noSmallCaps">.—</inline></heading><content>Section 1405 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9055">7 U.S.C. 9055</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subsections (a) and (b) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf0b2d87-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0b2d88-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">Production History</inline>.—</heading><content>Except as provided in subsection (b), the production history of a dairy operation for dairy margin coverage is equal to the highest annual milk marketings of the participating dairy operation during any 1 of the 2021, 2022, or 2023 calendar years.<page identifier="/us/stat/139/100">139 STAT. 100</page></content></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf0b2d89-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Election by New Dairy Operations<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a participating dairy operation that has been in operation for less than a year, the participating dairy operation shall elect 1 of the following methods for the Secretary to determine the production history of the participating dairy operation:</chapeau><paragraph class="fontsize10" id="ycf0b2d8a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>The volume of the actual milk marketings for the months the participating dairy operation has been in operation extrapolated to a yearly amount.</content></paragraph><paragraph class="fontsize10" id="ycf0b549b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0b549c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Estimate.</p></sidenote>An estimate of the actual milk marketings of the participating dairy operation based on the herd size of the participating dairy operation relative to the national rolling herd average data published by the Secretary.”</content></paragraph></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf0b549d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Dairy Margin Coverage Payments<inline class="noSmallCaps">.—</inline></heading><content>Section 1406(a)(1)(C) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9056/a/1/C">7 U.S.C. 9056(a)(1)(C)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>5,000,000</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6,000,000</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf0b549e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Premiums for Dairy Margins<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf0b549f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Tier i<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1407(b) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9057/b">7 U.S.C. 9057(b)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf0b54a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the subsection heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">5,000,000</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">6,000,000</headingText></quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf0b54a1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>5,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6,000,000</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf0b54a2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Tier ii<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1407(c) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9057/c">7 U.S.C. 9057(c)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf0b54a3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the subsection heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">5,000,000</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">6,000,000</headingText></quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf0b54a4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>5,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6,000,000</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf0b54a5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Premium discounts<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1407(g) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9057/g">7 U.S.C. 9057(g)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf0b54a6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in paragraph (1)—</chapeau><clause class="fontsize10" id="ycf0b54a7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2019 through 2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2026 through 2031</quotedText>”; and</content></clause><clause class="fontsize10" id="ycf0b54a8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>January 2019</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>January 2026</quotedText>”; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf0b54a9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (2), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf0b54aa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stC/s10313/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Duration<inline class="noSmallCaps">.—</inline></heading><content>Section 1409 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9059">7 U.S.C. 9059</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2025</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></subsection></section>
<section id="d3245e5979" identifier="/us/pl/119/21/tI/stC/s10314" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10314">SEC. 10314. </num><heading>IMPLEMENTATION.</heading><content class="firstIndent0 fontsize10" id="xcf0b7bbb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1614(c) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9097/c">7 U.S.C. 9097(c)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="fontsize10" id="ycf0bc9dc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Further funding<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall make available to carry out subtitle C of title I of the Act entitled ‘An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14’ (119th Congress) and the amendments made by that subtitle $50,000,000, to remain available until expended, of which—</chapeau><subparagraph class="fontsize10" id="ycf0bc9dd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>not less than $5,000,000 shall be used to carry out paragraphs (3) and (4) of subsection (b);</content></subparagraph><subparagraph class="fontsize10" id="ycf0bc9de-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>$3,000,000 shall be used for activities described in paragraph (3)(A);</content></subparagraph><subparagraph class="fontsize10" id="ycf0bc9df-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>$3,000,000 shall be used for activities described in paragraph (3)(B);</content></subparagraph><subparagraph class="fontsize10" id="ycf0bc9e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><chapeau>$9,000,000 shall be used—<page identifier="/us/stat/139/101">139 STAT. 101</page></chapeau><clause class="fontsize10" id="ycf0bc9e1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0bc9e2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Surveys.</p></sidenote>to carry out mandatory surveys of dairy production cost and product yield information to be reported by manufacturers required to report under section 273 of the Agricultural Marketing Act of 1946 (<ref href="/us/usc/t7/s1637b">7 U.S.C. 1637b</ref>), for all products processed in the same facility or facilities; and</content></clause><clause class="fontsize10" id="ycf0bc9e3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0bc9e4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Publication.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf0bc9e5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote>to publish the results of such surveys biennially; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf0bc9e6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0bc9e7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Study.</p></sidenote>$1,000,000 shall be used to conduct the study under subsection (d) of section 359k of the Agricultural Adjustment Act of 1938 (<ref href="/us/usc/t7/s1359kk">7 U.S.C. 1359kk</ref>).”</content></subparagraph></paragraph></quotedContent>.</content></section>
</subtitle>
<subtitle id="d3245e6058" identifier="/us/pl/119/21/tI/stD" style="-uslm-lc:I658178"><num value="D">Subtitle D—</num><heading><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0bf0f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p></sidenote>Disaster Assistance Programs</heading>
<section id="d3245e6067" identifier="/us/pl/119/21/tI/stD/s10401" style="-uslm-lc:I658145"><num class="fontsize12" value="10401">SEC. 10401. </num><heading>SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE.</heading><subsection class="firstIndent0 fontsize10" id="ycf0d2979-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Livestock Indemnity Payments<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1501(b) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9081/b">7 U.S.C. 9081(b)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf0d297a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (2) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf0d508b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Payment rates<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf0d508c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Losses due to predation<inline class="noSmallCaps">.—</inline></heading><content>Indemnity payments to an eligible producer on a farm under paragraph (1)(A) shall be made at a rate of 100 percent of the market value of the affected livestock on the applicable date, as determined by the Secretary.</content></subparagraph><subparagraph class="fontsize10" id="ycf0d508d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Losses due to adverse weather or disease<inline class="noSmallCaps">.—</inline></heading><content>Indemnity payments to an eligible producer on a farm under subparagraph (B) or (C) of paragraph (1) shall be made at a rate of 75 percent of the market value of the affected livestock on the applicable date, as determined by the Secretary.</content></subparagraph><subparagraph class="fontsize10" id="ycf0d508e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Determination of market value<inline class="noSmallCaps">.—</inline></heading><content>In determining the market value described in subparagraphs (A) and (B), the Secretary may consider the ability of eligible producers to document regional price premiums for affected livestock that exceed the national average market price for those livestock.</content></subparagraph><subparagraph class="fontsize10" id="ycf0d508f-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Applicable date defined<inline class="noSmallCaps">.—</inline></heading><chapeau>In this paragraph, the term ‘<term>applicable date</term>’ means, with respect to livestock, as applicable—</chapeau><clause class="fontsize10" id="ycf0d5090-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the day before the date of death of the livestock; or</content></clause><clause class="fontsize10" id="ycf0d77a1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the day before the date of the event that caused the harm to the livestock that resulted in a reduced sale price.”</content></clause></subparagraph></paragraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycf0d77a2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf0dc5c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Additional payment for unborn livestock<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf0dc5c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0dc5c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>In the case of unborn livestock death losses incurred on or after January 1, 2024, the Secretary shall make an additional payment to eligible producers on farms that have incurred such losses in excess of the normal mortality due to a condition specified in paragraph (1).</content></subparagraph><subparagraph class="fontsize10" id="ycf0dc5c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Payment rate<inline class="noSmallCaps">.—</inline></heading><chapeau>Additional payments under subparagraph (A) shall be made at a rate—</chapeau><clause class="fontsize10" id="ycf0dc5c7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>determined by the Secretary; and<page identifier="/us/stat/139/102">139 STAT. 102</page></content></clause><clause class="fontsize10" id="ycf0dc5c8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>less than or equal to 85 percent of the payment rate established with respect to the lowest weight class of the livestock, as determined by the Secretary, acting through the Administrator of the Farm Service Agency.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf0dc5c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Payment amount<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount of a payment to an eligible producer that has incurred unborn livestock death losses shall be equal to the payment rate determined under subparagraph (B) multiplied, in the case of livestock described in—</chapeau><clause class="fontsize10" id="ycf0dc5ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>subparagraph (A), (B), or (F) of subsection (a)(4), by 1;</content></clause><clause class="fontsize10" id="ycf0dc5cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>subparagraph (D) of such subsection, by 2;</content></clause><clause class="fontsize10" id="ycf0dc5cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>subparagraph (E) of such subsection, by 12; and</content></clause><clause class="fontsize10" id="ycf0dc5cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>subparagraph (G) of such subsection, by the average number of birthed animals (for one gestation cycle) for the species of each such livestock, as determined by the Secretary.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf0dc5ce-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Unborn livestock death losses defined<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>unborn livestock death losses</term>’ means losses of any livestock described in subparagraph (A), (B), (D), (E), (F), or (G) of subsection (a)(4) that was gestating on the date of the death of the livestock.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf0dc5cf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0dc5d0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf0dc5d1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Payments.</p></sidenote><inline class="smallCaps">Livestock Forage Disaster Program</inline>.—</heading><chapeau>Section 1501(c)(3)(D)(ii)(I) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9081/c/3/D/ii/I">7 U.S.C. 9081(c)(3)(D)(ii)(I)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf0dc5d2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>1 monthly payment</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2 monthly payments</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf0dc5d3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>county for at least 8 consecutive</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following: "county for not less than— <quotedContent>“<item class="indentUp4 fontsize10" id="ycf0dece4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>4 consecutive weeks during the normal grazing period for the county, as determined by the Secretary, shall be eligible to receive assistance under this paragraph in an amount equal to 1 monthly payment using the monthly payment rate determined under subparagraph (B); or</content></item><item class="indentUp4 fontsize10" id="ycf0dece5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>7 of the previous 8 consecutive”</content></item></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf0dece6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Emergency Assistance for Livestock, Honey Bees, and Farm-raised Fish<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf0dece7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 1501(d) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9081/d">7 U.S.C. 9081(d)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf0e3b08-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Assistance for losses due to bird depredation<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf0e3b09-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Definition of farm-raised fish<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>farm-raised fish</term>’ means fish propagated and reared in a controlled fresh water environment.</content></subparagraph><subparagraph class="fontsize10" id="ycf0e3b0a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Payments<inline class="noSmallCaps">.—</inline></heading><content>Eligible producers of farm-raised fish, including fish grown as food for human consumption, shall be eligible to receive payments under this subsection to aid in the reduction of losses due to piscivorous birds.</content></subparagraph><subparagraph class="fontsize10" id="ycf0e3b0b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Payment rate<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf0e3b0c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The payment rate for payments under subparagraph (B) shall be determined by the Secretary, taking into account—</chapeau><subclause class="fontsize10" id="ycf0e3b0d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>costs associated with the deterrence of piscivorous birds;<page identifier="/us/stat/139/103">139 STAT. 103</page></content></subclause><subclause class="fontsize10" id="ycf0e3b0e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the value of lost fish and revenue due to bird depredation; and</content></subclause><subclause class="fontsize10" id="ycf0e3b0f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>costs associated with disease loss from bird depredation.</content></subclause></clause><clause class="fontsize10" id="ycf0e3b10-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Minimum rate<inline class="noSmallCaps">.—</inline></heading><content>The payment rate for payments under subparagraph (B) shall be not less than $600 per acre of farm-raised fish.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf0e3b11-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Payment amount<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount of a payment under subparagraph (B) shall be the product obtained by multiplying—</chapeau><clause class="fontsize10" id="ycf0e3b12-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the applicable payment rate under subparagraph (C); and</content></clause><clause class="fontsize10" id="ycf0e3b13-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>85 percent of the total number of acres of farm-raised fish farms that the eligible producer has in production for the calendar year.”</content></clause></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf0e3b14-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0e3b15-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t7/s9081">7 USC 9081 note</ref>.</p></sidenote><inline class="smallCaps">Emergency assistance for honeybees</inline>.—</heading><content>In determining honeybee colony losses eligible for assistance under section 1501(d) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9081/d">7 U.S.C. 9081(d)</ref>), the Secretary shall utilize a normal mortality rate of 15 percent.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf0e3b16-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Tree Assistance Program<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1501(e) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s9081/e">7 U.S.C. 9081(e)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf0e3b17-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (2)(B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>15 percent (adjusted for normal mortality)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>normal mortality</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf0e3b18-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in paragraph (3)—</chapeau><subparagraph class="fontsize10" id="ycf0e3b19-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/d/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (A)(i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>15 percent mortality (adjusted for normal mortality)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>normal mortality</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf0e3b1a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in subparagraph (B)—</chapeau><clause class="fontsize10" id="ycf0e3b1b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/d/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>50</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>65</quotedText>”; and</content></clause><clause class="fontsize10" id="ycf0e3b1c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stD/s10401/d/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>15 percent damage or mortality (adjusted for normal tree damage and mortality)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>normal tree damage or mortality</quotedText>”.</content></clause></subparagraph></paragraph></subsection></section>
</subtitle>
<subtitle id="d3245e6469" identifier="/us/pl/119/21/tI/stE" style="-uslm-lc:I658178"><num value="E">Subtitle E—</num><heading>Crop Insurance</heading>
<section id="d3245e6474" identifier="/us/pl/119/21/tI/stE/s10501" style="-uslm-lc:I658145"><num class="fontsize12" value="10501">SEC. 10501. </num><heading>BEGINNING FARMER AND RANCHER BENEFIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf0eb04d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10501/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf0eb04e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10501/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 502(b)(3) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1502/b/3">7 U.S.C. 1502(b)(3)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>5</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>10</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf0eb04f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10501/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 522(c)(7) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1522/c/7">7 U.S.C. 1522(c)(7)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subparagraph (F).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf0eb050-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10501/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Increase in Assistance<inline class="noSmallCaps">.—</inline></heading><content>Section 508(e) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1508/e">7 U.S.C. 1508(e)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="fontsize10" id="ycf0ed761-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">“(9) </num><heading class="fontsize10 smallCaps">Additional support<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf0ed762-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other provision of this subsection (except paragraph (2)(A)) regarding payment of a portion of premiums, a beginning farmer or rancher shall receive additional premium assistance that is the number of percentage points specified in subparagraph (B) greater than the premium assistance that would otherwise be available for the applicable policy, plan of <page identifier="/us/stat/139/104">139 STAT. 104</page>
insurance, and coverage level selected by the beginning farmer or rancher.</content></subparagraph><subparagraph class="fontsize10" id="ycf0efe73-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0efe74-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">Percentage points adjustments</inline>.—</heading><chapeau>The percentage points referred to in subparagraph (A) are the following:</chapeau><clause class="fontsize10" id="ycf0efe75-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>For each of the first and second reinsurance years that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance, 5 percentage points.</content></clause><clause class="fontsize10" id="ycf0efe76-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>For the third reinsurance year that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance, 3 percentage points.</content></clause><clause class="fontsize10" id="ycf0efe77-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>For the fourth reinsurance year that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance, 1 percentage point.”</content></clause></subparagraph></paragraph></quotedContent>.</content></subsection></section>
<section id="d3245e6587" identifier="/us/pl/119/21/tI/stE/s10502" style="-uslm-lc:I658145"><num class="fontsize12" value="10502">SEC. 10502. </num><heading>AREA-BASED CROP INSURANCE COVERAGE AND AFFORDABILITY.</heading><subsection class="firstIndent0 fontsize10" id="ycf0f4c98-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10502/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Coverage Level<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 508(c)(4) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1508/c/4">7 U.S.C. 1508(c)(4)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf0f4c99-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10502/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> clause (ii) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><clause class="indentUp2 fontsize10" id="ycf0f73aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>may be purchased at any level not to exceed—</chapeau><subclause class="fontsize10" id="ycf0f73ab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>in the case of the individual yield or revenue coverage, 85 percent;</content></subclause><subclause class="fontsize10" id="ycf0f73ac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in the case of individual yield or revenue coverage aggregated across multiple commodities, 90 percent; and</content></subclause><subclause class="fontsize10" id="ycf0f73ad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>in the case of area yield or revenue coverage (as determined by the Corporation), 95 percent.”</content></subclause></clause></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycf0f73ae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10502/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subparagraph (C)—</chapeau><subparagraph class="fontsize10" id="ycf0f73af-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10502/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>14</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>10</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf0f73b0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10502/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in clause (iii)(I), by <amendingAction type="delete">striking</amendingAction> “<quotedText>86</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>90</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf0f73b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10502/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Premium Subsidy<inline class="noSmallCaps">.—</inline></heading><content>Section 508(e)(2)(H)(i) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1508/e/2/H/i">7 U.S.C. 1508(e)(2)(H)(i)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>65</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>80</quotedText>”.</content></subsection></section>
<section id="d3245e6683" identifier="/us/pl/119/21/tI/stE/s10503" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10503">SEC. 10503. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf0f9ac2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><heading>ADMINISTRATIVE AND OPERATING EXPENSE ADJUSTMENTS.</heading><content class="firstIndent0 fontsize10" id="xcf100ff3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 508(k) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1508/k">7 U.S.C. 1508(k)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="fontsize10" id="ycf10ac34-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">“(10) </num><heading class="fontsize10 smallCaps">Additional expenses<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf10ac35-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf10ac36-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Payment.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Beginning with the 2026 reinsurance year, and for each reinsurance year thereafter, in addition to the terms and conditions of the Standard Reinsurance Agreement, to cover additional expenses for loss adjustment procedures, the Corporation shall pay an additional administrative and operating expense subsidy to approved insurance providers for eligible contracts.</content></subparagraph><subparagraph class="fontsize10" id="ycf10ac37-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf10ac38-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Contracts.</p></sidenote><inline class="smallCaps">Payment amount</inline>.—</heading><content>In the case of an eligible contract, the payment to an approved insurance provider required under subparagraph (A) shall be the amount equal to 6 percent of the net book premium.<page identifier="/us/stat/139/105">139 STAT. 105</page></content></subparagraph><subparagraph class="fontsize10" id="ycf10ac39-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this paragraph:</chapeau><clause class="fontsize10" id="ycf10ac3a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Eligible contract<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>eligible contract</term>’—</chapeau><subclause class="fontsize10" id="ycf10ac3b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>means a crop insurance contract entered into by an approved insurance provider in an eligible State; and</content></subclause><subclause class="fontsize10" id="ycf10ac3c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>does not include a contract for—</chapeau><item class="fontsize10" id="ycf10ac3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>catastrophic risk protection under subsection (b);</content></item><item class="fontsize10" id="ycf10ac3e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>an area-based plan of insurance or similar plan of insurance, as determined by the Corporation; or</content></item><item class="fontsize10" id="ycf10ac3f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>a policy under which an approved insurance provider does not incur loss adjustment expenses, as determined by the Corporation.</content></item></subclause></clause><clause class="fontsize10" id="ycf10ac40-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Eligible state<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>eligible State</term>’ means a State in which, with respect to an insurance year, the loss ratio for eligible contracts is greater than 120 percent of the total net book premium written by all approved insurance providers.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf10ac41-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">“(11) </num><heading class="fontsize10 smallCaps">Specialty crops<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf10ac42-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Minimum reimbursement<inline class="noSmallCaps">.—</inline></heading><chapeau>Beginning with the 2026 reinsurance year, and for each reinsurance year thereafter, the rate of reimbursement to approved insurance providers and agents for administrative and operating expenses with respect to crop insurance contracts covering agricultural commodities described in section 101 of the Specialty Crops Competitiveness Act of 2004 (<ref href="/us/usc/t7/s1621">7 U.S.C. 1621 note</ref>; <ref href="/us/pl/108/465">Public Law 108–465</ref>) shall be equal to or greater than the percentage that is the greater of the following:</chapeau><clause class="fontsize10" id="ycf10ac43-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>17 percent of the premium used to define loss ratio.</content></clause><clause class="fontsize10" id="ycf10ac44-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>The percent of the premium used to define loss ratio that is otherwise applicable for the reinsurance year under the terms of the Standard Reinsurance Agreement in effect for the reinsurance year.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf10ac45-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Other contracts<inline class="noSmallCaps">.—</inline></heading><content>In carrying out subparagraph (A), the Corporation shall not reduce, with respect to any reinsurance year, the amount or the rate of reimbursement to approved insurance providers and agents under the Standard Reinsurance Agreement described in clause (ii) of such subparagraph for administrative and operating expenses with respect to contracts covering agricultural commodities that are not subject to such subparagraph.</content></subparagraph><subparagraph class="fontsize10" id="ycf10ac46-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Administration<inline class="noSmallCaps">.—</inline></heading><content>The requirements of this paragraph and the adjustments made pursuant to this paragraph shall not be considered a renegotiation under paragraph (8)(A).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf10ac47-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">“(12) </num><heading class="fontsize10 smallCaps">A&amp;O inflation adjustment<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf10ac48-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf10ac49-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reimbursements.</p></sidenote>Subject to subparagraph (B), beginning with the 2026 reinsurance year, and for each reinsurance year thereafter, the Corporation shall increase the total administrative and operating expense reimbursements otherwise required under the Standard Reinsurance Agreement in effect for the reinsurance year in order to account for inflation, in a manner consistent with the increases <page identifier="/us/stat/139/106">139 STAT. 106</page>
provided with respect to the 2011 through 2015 reinsurance years under the enclosure included in Risk Management Agency Bulletin numbered MGR–10–007 and dated June 30, 2010.</content></subparagraph><subparagraph class="fontsize10" id="ycf10d35a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Special rule for 2026 reinsurance year<inline class="noSmallCaps">.—</inline></heading><content>The increase under subparagraph (A) for the 2026 reinsurance year shall not exceed the percentage change for the preceding reinsurance year included in the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.</content></subparagraph><subparagraph class="fontsize10" id="ycf10d35b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Administration<inline class="noSmallCaps">.—</inline></heading><chapeau>An increase under subparagraph (A)—</chapeau><clause class="fontsize10" id="ycf10d35c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf10d35d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf10d35e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Contracts.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf10d35f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote>shall apply with respect to all contracts covering agricultural commodities that were subject to an increase during the period of the 2011 through 2015 reinsurance years under the enclosure referred to in that subparagraph; and</content></clause><clause class="fontsize10" id="ycf10d360-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>shall not be considered a renegotiation under paragraph (8)(A).”</content></clause></subparagraph></paragraph></quotedContent>.</content></section>
<section id="d3245e6881" identifier="/us/pl/119/21/tI/stE/s10504" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10504">SEC. 10504. </num><heading>PREMIUM SUPPORT.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf112181-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 508(e)(2) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1508/e/2">7 U.S.C. 1508(e)(2)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf112182-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10504/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (C)(i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>64</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>69</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycf112183-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10504/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (D)(i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>59</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>64</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycf112184-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10504/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subparagraph (E)(i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>55</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>60</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycf112185-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10504/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>in subparagraph (F)(i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>48</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>51</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf112186-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stE/s10504/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>in subparagraph (G)(i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>38</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>41</quotedText>”.</content></paragraph></section>
<section id="d3245e6950" identifier="/us/pl/119/21/tI/stE/s10505" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10505">SEC. 10505. </num><heading>PROGRAM COMPLIANCE AND INTEGRITY.</heading><content class="firstIndent0 fontsize10" id="xcf112187-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 515(l)(2) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1515/l/2">7 U.S.C. 1515(l)(2)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>than</quotedText>” and all that follows through the period at the end and <amendingAction type="insert">inserting</amendingAction> the following: <quotedContent>“than—<subparagraph class="indentUp2 fontsize10" id="ycf114898-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>$4,000,000 for each of fiscal years 2009 through 2025; and</content></subparagraph><subparagraph class="indentUp2 fontsize10" id="ycf114899-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>$6,000,000 for fiscal year 2026 and each subsequent fiscal year.”</content></subparagraph></quotedContent>.</content></section>
<section id="d3245e6981" identifier="/us/pl/119/21/tI/stE/s10506" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10506">SEC. 10506. </num><heading>REVIEWS, COMPLIANCE, AND INTEGRITY.</heading><content style="-uslm-lc:I658120">  Section 516(b)(2)(C)(i) of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1516/b/2/C/i">7 U.S.C. 1516(b)(2)(C)(i)</ref>) <amendingAction type="amend">is amended</amendingAction>, in the matter preceding subclause (I), by <amendingAction type="delete">striking</amendingAction> “<quotedText>for each fiscal year</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>for each of fiscal years 2014 through 2025 and $10,000,000 for fiscal year 2026 and each fiscal year thereafter</quotedText>”.</content></section>
<section id="d3245e7000" identifier="/us/pl/119/21/tI/stE/s10507" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10507">SEC. 10507. </num><heading>POULTRY INSURANCE PILOT PROGRAM.</heading><content class="firstIndent0 fontsize10" id="xcf116faa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 523 of the Federal Crop Insurance Act (<ref href="/us/usc/t7/s1523">7 U.S.C. 1523</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf11bdcb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="j">“(j) </num><heading class="fontsize10 smallCaps">Poultry Insurance Pilot Program<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf11bdcc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf11bdcd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Notwithstanding subsection (a)(2), the Corporation shall establish a pilot program under which contract poultry growers, including growers of broilers and laying hens, may elect to receive index-based insurance from extreme <page identifier="/us/stat/139/107">139 STAT. 107</page>
weather-related risk resulting in increased utility costs (including costs of natural gas, propane, electricity, water, and other appropriate costs, as determined by the Corporation) associated with poultry production.</content></paragraph><paragraph class="fontsize10" id="ycf11bdce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Stakeholder engagement<inline class="noSmallCaps">.—</inline></heading><content>The Corporation shall engage with poultry industry stakeholders in establishing the pilot program under paragraph (1).</content></paragraph><paragraph class="fontsize10" id="ycf11bdcf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf11bdd0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Evaluation.</p></sidenote><inline class="smallCaps">Location</inline>.—</heading><content>The pilot program established under paragraph (1) shall be conducted in a sufficient number of counties to provide a comprehensive evaluation of the feasibility, effectiveness, and demand among producers in the top poultry producing States, as determined by the Corporation.</content></paragraph><paragraph class="fontsize10" id="ycf11bdd1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Approval of policy or plan<inline class="noSmallCaps">.—</inline></heading><chapeau>Notwithstanding section 508(l), the Board shall approve a policy or plan of insurance based on the pilot program under paragraph (1)—</chapeau><subparagraph class="fontsize10" id="ycf11bdd2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>in accordance with section 508(h); and</content></subparagraph><subparagraph class="fontsize10" id="ycf11bdd3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf11bdd4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote>not later than 2 years after the date of enactment of this subsection.”</content></subparagraph></paragraph></subsection></quotedContent>.</content></section>
</subtitle>
<subtitle id="d3245e7081" identifier="/us/pl/119/21/tI/stF" style="-uslm-lc:I658178"><num value="F">Subtitle F—</num><heading><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf11bdd5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote>Additional Investments in Rural America</heading>
<section id="d3245e7090" identifier="/us/pl/119/21/tI/stF/s10601" style="-uslm-lc:I658145"><num class="fontsize12" value="10601">SEC. 10601. </num><heading>CONSERVATION.</heading><subsection class="firstIndent0 fontsize10" id="ycf12cf46-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1241(a) of the Food Security Act of 1985 (<ref href="/us/usc/t16/s3841/a">16 U.S.C. 3841(a)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf12cf47-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (2), by <amendingAction type="delete">striking</amendingAction> subparagraphs (A) through (F) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="fontsize10" id="ycf131d68-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>$625,000,000 for fiscal year 2026;</content></subparagraph><subparagraph class="fontsize10" id="ycf131d69-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>$650,000,000 for fiscal year 2027;</content></subparagraph><subparagraph class="fontsize10" id="ycf131d6a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>$675,000,000 for fiscal year 2028;</content></subparagraph><subparagraph class="fontsize10" id="ycf131d6b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>$700,000,000 for fiscal year 2029;</content></subparagraph><subparagraph class="fontsize10" id="ycf131d6c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>$700,000,000 for fiscal year 2030; and</content></subparagraph><subparagraph class="fontsize10" id="ycf131d6d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>$700,000,000 for fiscal year 2031.”</content></subparagraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycf131d6e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in paragraph (3)—</chapeau><subparagraph class="fontsize10" id="ycf131d6f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> clauses (i) through (v) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><clause class="fontsize10" id="ycf134380-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>$2,655,000,000 for fiscal year 2026;</content></clause><clause class="fontsize10" id="ycf134381-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>$2,855,000,000 for fiscal year 2027;</content></clause><clause class="fontsize10" id="ycf134382-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>$3,255,000,000 for fiscal year 2028;</content></clause><clause class="fontsize10" id="ycf134383-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>$3,255,000,000 for fiscal year 2029;</content></clause><clause class="fontsize10" id="ycf134384-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>$3,255,000,000 for fiscal year 2030; and</content></clause><clause class="fontsize10" id="ycf134385-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>$3,255,000,000 for fiscal year 2031; and”</content></clause></quotedContent>; and</content></subparagraph><subparagraph class="fontsize10" id="ycf134386-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (B), by <amendingAction type="delete">striking</amendingAction> clauses (i) through (v) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><clause class="fontsize10" id="ycf136a97-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>$1,300,000,000 for fiscal year 2026;</content></clause><clause class="fontsize10" id="ycf136a98-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>$1,325,000,000 for fiscal year 2027;</content></clause><clause class="fontsize10" id="ycf136a99-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>$1,350,000,000 for fiscal year 2028;</content></clause><clause class="fontsize10" id="ycf136a9a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>$1,375,000,000 for fiscal year 2029;</content></clause><clause class="fontsize10" id="ycf136a9b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>$1,375,000,000 for fiscal year 2030; and</content></clause><clause class="fontsize10" id="ycf136a9c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>$1,375,000,000 for fiscal year 2031.”</content></clause></quotedContent>.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf136a9d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Regional Conservation Partnership Program<inline class="noSmallCaps">.—</inline></heading><content>Section 1271D of the Food Security Act of 1985 (<ref href="/us/usc/t16/s3871d">16 U.S.C. 3871d</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subsection (a) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf1391ae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Availability of Funding<inline class="noSmallCaps">.—</inline></heading><chapeau>Of the funds of the Commodity Credit Corporation, the Secretary shall use to carry out the program, to the maximum extent practicable—<page identifier="/us/stat/139/108">139 STAT. 108</page></chapeau><paragraph class="fontsize10" id="ycf1391af-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>$425,000,000 for fiscal year 2026;</content></paragraph><paragraph class="fontsize10" id="ycf1391b0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>$450,000,000 for fiscal year 2027;</content></paragraph><paragraph class="fontsize10" id="ycf1391b1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>$450,000,000 for fiscal year 2028;</content></paragraph><paragraph class="fontsize10" id="ycf1391b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>$450,000,000 for fiscal year 2029;</content></paragraph><paragraph class="fontsize10" id="ycf1391b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>$450,000,000 for fiscal year 2030; and</content></paragraph><paragraph class="fontsize10" id="ycf1391b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><content>$450,000,000 for fiscal year 2031.”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf1391b5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Grassroots Source Water Protection Program<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1240O(b) of the Food Security Act of 1985 (<ref href="/us/usc/t16/s3839bb–2/b">16 U.S.C. 3839bb–2(b)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf1391b6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf1391b7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in paragraph (3)—</chapeau><subparagraph class="fontsize10" id="ycf1391b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph><subparagraph class="fontsize10" id="ycf1391b9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (B), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf1391ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/c/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf13b8cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf13b8cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote>$1,000,000 beginning in fiscal year 2026, to remain available until expended.”</content></subparagraph></quotedContent>.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf13b8cd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Voluntary Public Access and Habitat Incentive Program<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1240R(f)(1) of the Food Security Act of 1985 (<ref href="/us/usc/t16/s3839bb–5/f/1">16 U.S.C. 3839bb–5(f)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf13b8ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023, and</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2023,</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf13b8cf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and $70,000,000 for the period of fiscal years 2025 through 2031</quotedText>” before the period at the end.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf13b8d0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Watershed Protection and Flood Prevention<inline class="noSmallCaps">.—</inline></heading><content>Section 15 of the Watershed Protection and Flood Prevention Act (<ref href="/us/usc/t16/s1012a">16 U.S.C. 1012a</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$50,000,000 for fiscal year 2019 and each fiscal year thereafter</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$150,000,000 for fiscal year 2026 and each fiscal year thereafter, to remain available until expended</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf13b8d1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Feral Swine Eradication and Control Pilot Program<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 2408(g)(1) of the Agriculture Improvement Act of 2018 (<ref href="/us/usc/t7/s8351">7 U.S.C. 8351 note</ref>; <ref href="/us/pl/115/334">Public Law 115–334</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf13b8d2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2023 and</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2023,</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf13b8d3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and $105,000,000 for the period of fiscal years 2025 through 2031</quotedText>” before the period at the end.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf13b8d4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10601/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><heading class="fontsize10 smallCaps">Rescission<inline class="noSmallCaps">.—</inline></heading><content>The unobligated balances of amounts appropriated by <ref href="/us/pl/117/169/s21001/a">section 21001(a) of Public Law 117–169</ref> (<ref href="/us/stat/136/2015">136 Stat. 2015</ref>) are rescinded.</content></subsection></section>
<section id="d3245e7457" identifier="/us/pl/119/21/tI/stF/s10602" style="-uslm-lc:I658145"><num class="fontsize12" value="10602">SEC. 10602. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf13b8d5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t7/s5623a">7 USC 5623a</ref>.</p></sidenote><heading>SUPPLEMENTAL AGRICULTURAL TRADE PROMOTION PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="ycf13dfe6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10602/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>The Secretary of Agriculture shall carry out a program to encourage the accessibility, development, maintenance, and expansion of commercial export markets for United States agricultural commodities.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf13dfe7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10602/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Funding<inline class="noSmallCaps">.—</inline></heading><content>Of the funds of the Commodity Credit Corporation, the Secretary of Agriculture shall make available to carry out this section $285,000,000 for fiscal year 2027 and each fiscal year thereafter.</content></subsection></section>
<section id="d3245e7483" identifier="/us/pl/119/21/tI/stF/s10603" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10603">SEC. 10603. </num><heading>NUTRITION.</heading><content style="-uslm-lc:I658120">  Section 203D(d)(5) of the Emergency Food Assistance Act of 1983 (<ref href="/us/usc/t7/s7507/d/5">7 U.S.C. 7507(d)(5)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.<page identifier="/us/stat/139/109">139 STAT. 109</page></content></section>
<section id="d3245e7504" identifier="/us/pl/119/21/tI/stF/s10604" style="-uslm-lc:I658145"><num class="fontsize12" value="10604">SEC. 10604. </num><heading>RESEARCH.</heading><subsection class="firstIndent0 fontsize10" id="ycf147c28-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Urban, Indoor, and Other Emerging Agricultural Production Research, Education, and Extension Initiative<inline class="noSmallCaps">.—</inline></heading><content>Section 1672E(d)(1)(B) of the Food, Agriculture, Conservation, and Trade Act of 1990 (<ref href="/us/usc/t7/s5925g/d/1/B">7 U.S.C. 5925g(d)(1)(B)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>fiscal year 2024, to remain available until expended</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>each of fiscal years 2024 through 2031</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf147c29-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Foundation for Food and Agriculture Research<inline class="noSmallCaps">.—</inline></heading><content>Section 7601(g)(1)(A) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s5939/g/1/A">7 U.S.C. 5939(g)(1)(A)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><clause class="indentUp3 fontsize10" id="ycf14a33a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf14a33b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf14a33c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Transfer.</p></sidenote><inline class="smallCaps">Further funding</inline>.—</heading><content>Not later than 30 days after the date of enactment of this clause, of the funds of the Commodity Credit Corporation, the Secretary shall transfer to the Foundation to carry out this section $37,000,000, to remain available until expended.”</content></clause></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf14a33d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Scholarships for Students at 1890 Institutions<inline class="noSmallCaps">.—</inline></heading><content>Section 1446(b)(1) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977 (<ref href="/us/usc/t7/s3222a/b/1">7 U.S.C. 3222a(b)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf14a33e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Further funding<inline class="noSmallCaps">.—</inline></heading><content>Of the funds of the Commodity Credit Corporation, the Secretary shall make available to carry out this section $60,000,000 for fiscal year 2026, to remain available until expended.”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf14a33f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Assistive Technology Program for Farmers With Disabilities<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1680 of the Food, Agriculture, Conservation, and Trade Act of 1990 (<ref href="/us/usc/t7/s5933">7 U.S.C. 5933</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf14a340-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (c)(2), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and subsection (d)</quotedText>” after “<quotedText>paragraph (1)</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf14a341-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf14ca52-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Mandatory Funding<inline class="noSmallCaps">.—</inline></heading><content>Subject to subsection (c)(2), of the funds of the Commodity Credit Corporation, the Secretary shall use to carry out this section $8,000,000 for fiscal year 2026, to remain available until expended.”</content></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf14ca53-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Specialty Crop Research Initiative<inline class="noSmallCaps">.—</inline></heading><content>Section 412(k)(1)(B) of the Agricultural Research, Extension, and Education Reform Act of 1998 (<ref href="/us/usc/t7/s7632/k/1/B">7 U.S.C. 7632(k)(1)(B)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section $80,000,000 for fiscal year 2014</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following: <quotedContent>“section—<clause class="indentUp3 fontsize10" id="ycf14ca54-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>$80,000,000 for each of fiscal years 2014 through 2025; and</content></clause><clause class="indentUp3 fontsize10" id="ycf14ca55-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>$175,000,000 for fiscal year 2026”</content></clause></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf14ca56-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Research Facilities Act<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 6 of the Research Facilities Act (<ref href="/us/usc/t7/s390d">7 U.S.C. 390d</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf14ca57-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (c), by <amendingAction type="delete">striking</amendingAction> “<quotedText>subsection (a)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsections (a) and (e)</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf14ca58-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10604/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf14f169-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Mandatory Funding<inline class="noSmallCaps">.—</inline></heading><content>Subject to subsections (b), (c), and (d), of the funds of the Commodity Credit Corporation, the Secretary shall make available to carry out the competitive grant program under section 4 $125,000,000 for fiscal year 2026 and each fiscal year thereafter.”</content></subsection></quotedContent>.</content></paragraph></subsection></section>
<section id="d3245e7709" identifier="/us/pl/119/21/tI/stF/s10605" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="10605">SEC. 10605. </num><heading>ENERGY.</heading><content style="-uslm-lc:I658120">  Section 9005(g)(1)(F) of the Farm Security and Rural Investment Act of 2002 (<ref href="/us/usc/t7/s8105/g/1/F">7 U.S.C. 8105(g)(1)(F)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.<page identifier="/us/stat/139/110">139 STAT. 110</page></content></section>
<section id="d3245e7730" identifier="/us/pl/119/21/tI/stF/s10606" style="-uslm-lc:I658145"><num class="fontsize12" value="10606">SEC. 10606. </num><heading>HORTICULTURE.</heading><subsection class="firstIndent0 fontsize10" id="ycf15b4ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Plant Pest and Disease Management and Disaster Prevention<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 420(f) of the Plant Protection Act (<ref href="/us/usc/t7/s7721/f">7 U.S.C. 7721(f)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf15b4bb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (5), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></paragraph><paragraph class="fontsize10" id="ycf15b4bc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (6) as paragraph (7);</content></paragraph><paragraph class="fontsize10" id="ycf15b4bd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (5) the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf15dbce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><content>$75,000,000 for each of fiscal years 2018 through 2025; and”</content></paragraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycf15dbcf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>in paragraph (7) (as so redesignated), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$75,000,000 for fiscal year 2018</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$90,000,000 for fiscal year 2026</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf15dbd0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Specialty Crop Block Grants<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 101(l)(1) of the Specialty Crops Competitiveness Act of 2004 (<ref href="/us/usc/t7/s1621">7 U.S.C. 1621 note</ref>; <ref href="/us/pl/108/465">Public Law 108–465</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf15dbd1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (D), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></paragraph><paragraph class="fontsize10" id="ycf15dbd2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subparagraph (E) as subparagraph (F);</content></paragraph><paragraph class="fontsize10" id="ycf15dbd3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subparagraph (D) the following:<quotedContent><subparagraph class="fontsize10" id="ycf15dbd4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>$85,000,000 for each of fiscal years 2018 through 2025; and”</content></subparagraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycf15dbd5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>in subparagraph (F) (as so redesignated), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$85,000,000 for fiscal year 2018</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$100,000,000 for fiscal year 2026</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf15dbd6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Organic Production and Market Data Initiative<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 7407(d)(1) of the Farm Security and Rural Investment Act of 2002 (<ref href="/us/usc/t7/s5925c/d/1">7 U.S.C. 5925c(d)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf15dbd7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></paragraph><paragraph class="fontsize10" id="ycf15dbd8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (C), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf15dbd9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="fontsize10" id="ycf15dbda-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>$10,000,000 for the period of fiscal years 2026 through 2031.”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf15dbdb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Modernization and Improvement of International Trade Technology Systems and Data Collection<inline class="noSmallCaps">.—</inline></heading><content>Section 2123(c)(4) of the Organic Foods Production Act of 1990 (<ref href="/us/usc/t7/s6522/c/4">7 U.S.C. 6522(c)(4)</ref>) <amendingAction type="amend">is amended</amendingAction>, in the matter preceding subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and $1,000,000 for fiscal year 2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, $1,000,000 for fiscal years 2024 and 2025, and $5,000,000 for fiscal year 2026</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf15dbdc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">National Organic Certification Cost-share Program<inline class="noSmallCaps">.—</inline></heading><content>Section 10606(d)(1)(C) of the Farm Security and Rural Investment Act of 2002 (<ref href="/us/usc/t7/s6523/d/1/C">7 U.S.C. 6523(d)(1)(C)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf15dbdd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10606/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Multiple Crop and Pesticide Use Survey<inline class="noSmallCaps">.—</inline></heading><content>Section 10109(c) of the Agriculture Improvement Act of 2018 (<ref href="/us/pl/115/334">Public Law 115–334</ref>; <ref href="/us/stat/132/4907">132 Stat. 4907</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="fontsize10" id="ycf1602ee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Further mandatory funding<inline class="noSmallCaps">.—</inline></heading><content>Of the funds of the Commodity Credit Corporation, the Secretary shall use to carry out this section $5,000,000 for fiscal year 2026, to remain available until expended.”</content></paragraph></quotedContent>.</content></subsection></section>
<section id="d3245e7971" identifier="/us/pl/119/21/tI/stF/s10607" style="-uslm-lc:I658145"><num class="fontsize12" value="10607">SEC. 10607. </num><heading>MISCELLANEOUS.</heading><subsection class="firstIndent0 fontsize10" id="ycf16c63f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Animal Disease Prevention and Management<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 10409A(d)(1) of the Animal Health Protection Act (<ref href="/us/usc/t7/s8308a/d/1">7 U.S.C. 8308a(d)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>—<page identifier="/us/stat/139/111">139 STAT. 111</page></chapeau><paragraph class="fontsize10" id="ycf16c640-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subparagraph (B)—</chapeau><subparagraph class="fontsize10" id="ycf16c641-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Subsequent fiscal years</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Fiscal years 2023 through 2025</headingText></quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf16c642-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>fiscal year 2023 and each fiscal year thereafter</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>each of fiscal years 2023 through 2025</quotedText>”; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf16c643-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="fontsize10" id="ycf16ed54-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Fiscal years 2026 through 2030<inline class="noSmallCaps">.—</inline></heading><chapeau>Of the funds of the Commodity Credit Corporation, the Secretary shall make available to carry out this section $233,000,000 for each of fiscal years 2026 through 2030, of which—</chapeau><clause class="fontsize10" id="ycf16ed55-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>not less than $10,000,000 shall be made available for each such fiscal year to carry out subsection (a);</content></clause><clause class="fontsize10" id="ycf16ed56-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>not less than $70,000,000 shall be made available for each such fiscal year to carry out subsection (b); and</content></clause><clause class="fontsize10" id="ycf16ed57-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>not less than $153,000,000 shall be made available for each such fiscal year to carry out subsection (c).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf16ed58-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Subsequent fiscal years<inline class="noSmallCaps">.—</inline></heading><content>Of the funds of the Commodity Credit Corporation, the Secretary shall make available to carry out this section $75,000,000 for fiscal year 2031 and each fiscal year thereafter, of which not less than $45,000,000 shall be made available for each of those fiscal years to carry out subsection (b).”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf16ed59-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Sheep Production and Marketing Grant Program<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 209(c) of the Agricultural Marketing Act of 1946 (<ref href="/us/usc/t7/s1627a/c">7 U.S.C. 1627a(c)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf16ed5a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2019, and</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2019,</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf16ed5b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and $3,000,000 for fiscal year 2026,</quotedText>” after “<quotedText>fiscal year 2024,</quotedText>”</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf16ed5c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Pima Agriculture Cotton Trust Fund<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 12314 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s2101">7 U.S.C. 2101 note</ref>; <ref href="/us/pl/113/79">Public Law 113–79</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf16ed5d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (b), in the matter preceding paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf16ed5e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (h), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2024</quotedText>”and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf16ed5f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Agriculture Wool Apparel Manufacturers Trust Fund<inline class="noSmallCaps">.—</inline></heading><content>Section 12315 of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s7101">7 U.S.C. 7101 note</ref>; <ref href="/us/pl/113/79">Public Law 113–79</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2024</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf16ed60-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Wool Research and Promotion<inline class="noSmallCaps">.—</inline></heading><content>Section 12316(a) of the Agricultural Act of 2014 (<ref href="/us/usc/t7/s7101">7 U.S.C. 7101 note</ref>; <ref href="/us/pl/113/79">Public Law 113–79</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf16ed61-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tI/stF/s10607/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Emergency Citrus Disease Research and Development Trust Fund<inline class="noSmallCaps">.—</inline></heading><content>Section 12605(d) of the Agriculture Improvement Act of 2018 (<ref href="/us/usc/t7/s7632">7 U.S.C. 7632 note</ref>; <ref href="/us/pl/115/334">Public Law 115–334</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2031</quotedText>”.<page identifier="/us/stat/139/112">139 STAT. 112</page></content></subsection></section>
</subtitle>
</title>
<title id="d3245e8214" identifier="/us/pl/119/21/tII" style="-uslm-lc:I658178"><num value="II">TITLE II—</num><heading><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf16ed62-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriations authorizations.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf16ed63-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf16ed64-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote>COMMITTEE ON ARMED SERVICES</heading>
<section id="d3245e8227" identifier="/us/pl/119/21/tII/s20001" style="-uslm-lc:I658145"><num class="fontsize12" value="20001">SEC. 20001. </num><heading>ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR IMPROVING THE QUALITY OF LIFE FOR MILITARY PERSONNEL.</heading><subsection class="firstIndent0 fontsize10" id="ycf187405-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Appropriations<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf187406-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$230,480,000 for restoration and modernization costs under the Marine Corps Barracks 2030 initiative;</content></paragraph><paragraph class="fontsize10" id="ycf187407-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$119,000,000 for base operating support costs under the Marine Corps;</content></paragraph><paragraph class="fontsize10" id="ycf187408-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$1,000,000,000 for Army, Navy, Air Force, and Space Force sustainment, restoration, and modernization of military unaccompanied housing;</content></paragraph><paragraph class="fontsize10" id="ycf187409-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$2,000,000,000 for the Defense Health Program;</content></paragraph><paragraph class="fontsize10" id="ycf18740a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$2,900,000,000 to supplement the basic allowance for housing payable to members of the Army, Air Force, Navy, Marine Corps, and Space Force , notwithstanding <ref href="/us/usc/t37/s403">section 403 of title 37, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf18740b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$50,000,000 for bonuses, special pays, and incentive pays for members of the Army, Air Force, Navy, Marine Corps, and Space Force pursuant to titles 10 and 37, United States Code;</content></paragraph><paragraph class="fontsize10" id="ycf18740c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$10,000,000 for the Defense Activity for Non-Traditional Education Support’s Online Academic Skills Course program for members of the Army, Air Force, Navy, Marine Corps, and Space Force;</content></paragraph><paragraph class="fontsize10" id="ycf18740d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$100,000,000 for tuition assistance for members of the Army, Air Force, Navy, Marine Corps, and Space Force pursuant to <ref href="/us/usc/t10">title 10, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf18740e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$100,000,000 for child care fee assistance for members of the Army, Air Force, Navy, Marine Corps, and Space Force under part II of <ref href="/us/usc/t10/ch88">chapter 88 of title 10, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf18740f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>$590,000,000 to increase the Temporary Lodging Expense Allowance under <ref href="/us/usc/t37/ch8">chapter 8 of title 37, United States Code</ref>, to 21 days;</content></paragraph><paragraph class="fontsize10" id="ycf187410-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>$100,000,000 for Department of Defense Impact Aid payments to local educational agencies under <ref href="/us/usc/t10/s2008">section 2008 of title 10, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf187411-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>$10,000,000 for military spouse professional licensure under <ref href="/us/usc/t10/s1784">section 1784 of title 10, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf187412-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/13" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">(13) </num><content>$6,000,000 for Armed Forces Retirement Home facilities;</content></paragraph><paragraph class="fontsize10" id="ycf187413-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/14" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">(14) </num><content>$100,000,000 for the Defense Community Infrastructure Program;</content></paragraph><paragraph class="fontsize10" id="ycf187414-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/15" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="15">(15) </num><content>$100,000,000 for Defense Advanced Research Projects Agency (DARPA) casualty care research; and</content></paragraph><paragraph class="fontsize10" id="ycf187415-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/a/16" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="16">(16) </num><content>$62,000,000 for modernization of Department of Defense childcare center staffing.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf187416-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf187417-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t10/s2875">10 USC 2875 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Temporary Increase in Percentage of Value of Authorized Investment in Certain Privatized Military Housing Projects<inline class="noSmallCaps">.—</inline></heading><page identifier="/us/stat/139/113">139 STAT. 113</page>
<paragraph class="fontsize10" id="ycf187418-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf187419-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>During the period beginning on the date of the enactment of this section and ending on September 30, 2029, the Secretary concerned shall apply—</chapeau><subparagraph class="fontsize10" id="ycf18741a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>paragraph (1) of subsection (c) of <ref href="/us/usc/t10/s2875">section 2875 of title 10, United States Code</ref>, by substituting “60 percent” for “33 ⅓ percent”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf18741b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>paragraph (2) of such subsection by substituting “60 percent” for “45 percent”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf18741c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/b/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Secretary concerned defined<inline class="noSmallCaps">.—</inline></heading><content>In this subsection, the term “<term>Secretary concerned</term>” has the meaning given such term in <ref href="/us/usc/t10/s101">section 101 of title 10, United States Code</ref>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf189b2d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Temporary Authority for Acquisition or Construction of Privatized Military Unaccompanied Housing<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 2881a of title 10, <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf189b2e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">10 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf189b2f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 2871.</p></sidenote>United States Code, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf189b30-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><b>Temporary authority for acquisition or construction of privatized military unaccompanied housing</b></quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycf189b31-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>Secretary of the Navy</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Secretary concerned</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycf189b32-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>under the pilot projects</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>pursuant to this section</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycf189b33-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><chapeau>in subsection (a)—</chapeau><subparagraph class="fontsize10" id="ycf189b34-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">In General</headingText></quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf189b35-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>carry out not more than three pilot projects under the authority of this section or another provision of this subchapter to use the private sector</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>use the authority under this subchapter to enter into contracts with appropriate private sector entities</quotedText>”;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf189b36-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>in subsection (c), by <amendingAction type="delete">striking</amendingAction> “<quotedText>privatized housing</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>privatized housing units</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycf189b37-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsection (f) as subsection (e); and</content></paragraph><paragraph class="fontsize10" id="ycf189b38-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><chapeau>in subsection (e) (as so redesignated)—</chapeau><subparagraph class="fontsize10" id="ycf189b39-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/7/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>under the pilot programs</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>under this section</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf189b3a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20001/c/7/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2009</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>September 30, 2029</quotedText>”.</content></subparagraph></paragraph></subsection></section>
<section id="d3245e8506" identifier="/us/pl/119/21/tII/s20002" style="-uslm-lc:I658145"><num class="fontsize12" value="20002">SEC. 20002. </num><heading>ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR SHIPBUILDING.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf19facb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf19facc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$250,000,000 for the expansion of accelerated Training in Defense Manufacturing program;</content></paragraph><paragraph class="fontsize10" id="ycf19facd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$250,000,000 for United States production of turbine generators for shipbuilding industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf19face-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$450,000,000 for United States additive manufacturing for wire production and machining capacity for shipbuilding industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf19facf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$492,000,000 for next-generation shipbuilding techniques;</content></paragraph><paragraph class="fontsize10" id="ycf19fad0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$85,000,000 for United States-made steel plate for shipbuilding industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf19fad1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$50,000,000 for machining capacity for naval propellers for shipbuilding industrial base;<page identifier="/us/stat/139/114">139 STAT. 114</page></content></paragraph><paragraph class="fontsize10" id="ycf19fad2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$110,000,000 for rolled steel and fabrication facility for shipbuilding industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf19fad3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$400,000,000 for expansion of collaborative campus for naval shipbuilding;</content></paragraph><paragraph class="fontsize10" id="ycf19fad4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$450,000,000 for application of autonomy and artificial intelligence to naval shipbuilding;</content></paragraph><paragraph class="fontsize10" id="ycf19fad5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>$500,000,000 for the adoption of advanced manufacturing techniques in the shipbuilding industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf19fad6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>$500,000,000 for additional dry-dock capability;</content></paragraph><paragraph class="fontsize10" id="ycf19fad7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>$50,000,000 for the expansion of cold spray repair technologies;</content></paragraph><paragraph class="fontsize10" id="ycf19fad8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/13" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">(13) </num><content>$450,000,000 for additional maritime industrial workforce development programs;</content></paragraph><paragraph class="fontsize10" id="ycf19fad9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/14" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">(14) </num><content>$750,000,000 for additional supplier development across the naval shipbuilding industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf19fada-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/15" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="15">(15) </num><content>$250,000,000 for additional advanced manufacturing processes across the naval shipbuilding industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf19fadb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/16" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="16">(16) </num><content>$4,600,000,000 for a second Virginia-class submarine in fiscal year 2026;</content></paragraph><paragraph class="fontsize10" id="ycf19fadc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/17" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="17">(17) </num><content>$5,400,000,000 for two additional Guided Missile Destroyer (DDG) ships;</content></paragraph><paragraph class="fontsize10" id="ycf19fadd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/18" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="18">(18) </num><content>$160,000,000 for advanced procurement for Landing Ship Medium;</content></paragraph><paragraph class="fontsize10" id="ycf19fade-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/19" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="19">(19) </num><content>$1,803,941,000 for procurement of Landing Ship Medium;</content></paragraph><paragraph class="fontsize10" id="ycf19fadf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/20" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="20">(20) </num><content>$295,000,000 for development of a second Landing Craft Utility shipyard and production of additional Landing Craft Utility;</content></paragraph><paragraph class="fontsize10" id="ycf19fae0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/21" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="21">(21) </num><content>$100,000,000 for advanced procurement for light replenishment oiler program;</content></paragraph><paragraph class="fontsize10" id="ycf19fae1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/22" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="22">(22) </num><content>$600,000,000 for the lease or purchase of new ships through the National Defense Sealift Fund;</content></paragraph><paragraph class="fontsize10" id="ycf19fae2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/23" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="23">(23) </num><content>$2,725,000,000 for the procurement of T-AO oilers;</content></paragraph><paragraph class="fontsize10" id="ycf19fae3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/24" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="24">(24) </num><content>$500,000,000 for cost-to-complete for rescue and salvage ships;</content></paragraph><paragraph class="fontsize10" id="ycf19fae4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/25" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="25">(25) </num><content>$300,000,000 for production of ship-to-shore connectors;</content></paragraph><paragraph class="fontsize10" id="ycf19fae5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/26" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="26">(26) </num><content>$1,470,000,000 for the implementation of a multi-ship amphibious warship contract;</content></paragraph><paragraph class="fontsize10" id="ycf19fae6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/27" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="27">(27) </num><content>$80,000,000 for accelerated development of vertical launch system reloading at sea;</content></paragraph><paragraph class="fontsize10" id="ycf19fae7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/28" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="28">(28) </num><content>$250,000,000 for expansion of Navy corrosion control programs;</content></paragraph><paragraph class="fontsize10" id="ycf19fae8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/29" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="29">(29) </num><content>$159,000,000 for leasing of ships for Marine Corps operations;</content></paragraph><paragraph class="fontsize10" id="ycf19fae9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/30" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="30">(30) </num><content>$1,534,000,000 for expansion of small unmanned surface vessel production;</content></paragraph><paragraph class="fontsize10" id="ycf19faea-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/31" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="31">(31) </num><content>$2,100,000,000 for development, procurement, and integration of purpose-built medium unmanned surface vessels;</content></paragraph><paragraph class="fontsize10" id="ycf19faeb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/32" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="32">(32) </num><content>$1,300,000,000 for expansion of unmanned underwater vehicle production;</content></paragraph><paragraph class="fontsize10" id="ycf19faec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/33" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="33">(33) </num><content>$188,360,000 for the development and testing of maritime robotic autonomous systems and enabling technologies;</content></paragraph><paragraph class="fontsize10" id="ycf19faed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/34" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="34">(34) </num><content>$174,000,000 for the development of a Test Resource Management Center robotic autonomous systems proving ground;<page identifier="/us/stat/139/115">139 STAT. 115</page></content></paragraph><paragraph class="fontsize10" id="ycf19faee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/35" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="35">(35) </num><content>$250,000,000 for the development, production, and integration of wave-powered unmanned underwater vehicles; and</content></paragraph><paragraph class="fontsize10" id="ycf19faef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20002/36" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="36">(36) </num><content>$150,000,000 for retention of inactive reserve fleet ships.</content></paragraph></section>
<section id="d3245e8666" identifier="/us/pl/119/21/tII/s20003" style="-uslm-lc:I658145"><num class="fontsize12" value="20003">SEC. 20003. </num><heading>ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR INTEGRATED AIR AND MISSILE DEFENSE.</heading><subsection class="firstIndent0 fontsize10" id="ycf1a9730-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Next Generation Missile Defense Technologies<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf1a9731-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$250,000,000 for development and testing of directed energy capabilities by the Under Secretary for Research and Engineering;</content></paragraph><paragraph class="fontsize10" id="ycf1a9732-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$500,000,000 for national security space launch infrastructure;</content></paragraph><paragraph class="fontsize10" id="ycf1a9733-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$2,000,000,000 for air moving target indicator military satellites;</content></paragraph><paragraph class="fontsize10" id="ycf1a9734-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$400,000,000 for expansion of Multi-Service Advanced Capability Hypersonic Test Bed program;</content></paragraph><paragraph class="fontsize10" id="ycf1a9735-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$5,600,000,000 for development of space-based and boost phase intercept capabilities;</content></paragraph><paragraph class="fontsize10" id="ycf1a9736-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$7,200,000,000 for the development, procurement, and integration of military space-based sensors; and</content></paragraph><paragraph class="fontsize10" id="ycf1a9737-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/a/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$2,550,000,000 for the development, procurement, and integration of military missile defense capabilities.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf1a9738-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Layered Homeland Defense<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf1a9739-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$2,200,000,000 for acceleration of hypersonic defense systems;</content></paragraph><paragraph class="fontsize10" id="ycf1abe4a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$800,000,000 for accelerated development and deployment of next-generation intercontinental ballistic missile defense systems;</content></paragraph><paragraph class="fontsize10" id="ycf1abe4b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$408,000,000 for Army space and strategic missile test range infrastructure restoration and modernization in the United States Indo-Pacific Command area of operations west of the international dateline;</content></paragraph><paragraph class="fontsize10" id="ycf1abe4c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$1,975,000,000 for improved ground-based missile defense radars; and</content></paragraph><paragraph class="fontsize10" id="ycf1abe4d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20003/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$530,000,000 for the design and construction of Missile Defense Agency missile instrumentation range safety ship.</content></paragraph></subsection></section>
<section id="d3245e8735" identifier="/us/pl/119/21/tII/s20004" style="-uslm-lc:I658145"><num class="fontsize12" value="20004">SEC. 20004. </num><heading>ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR MUNITIONS AND DEFENSE SUPPLY CHAIN RESILIENCY.</heading><subsection class="firstIndent0 fontsize10" id="ycf1d565e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Appropriations<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf1d565f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$400,000,000 for the development, production, and integration of Navy and Air Force long-range anti-ship missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5660-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$380,000,000 for production capacity expansion for Navy and Air Force long-range anti-ship missiles;<page identifier="/us/stat/139/116">139 STAT. 116</page></content></paragraph><paragraph class="fontsize10" id="ycf1d5661-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$490,000,000 for the development, production, and integration of Navy and Air Force long-range air-to-surface missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5662-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$94,000,000 for the development, production, and integration of alternative Navy and Air Force long-range air-to-surface missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5663-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$630,000,000 for the development, production, and integration of long-range Navy air defense and anti-ship missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5664-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$688,000,000 for the development, production, and integration of long-range multi-service cruise missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5665-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$250,000,000 for production capacity expansion and supplier base strengthening of long-range multi-service cruise missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5666-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$70,000,000 for the development, production, and integration of short-range Navy and Marine Corps anti-ship missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5667-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$100,000,000 for the development of an anti-ship seeker for short-range Army ballistic missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5668-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>$175,000,000 for production capacity expansion for next-generation Army medium-range ballistic missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5669-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>$50,000,000 for the mitigation of diminishing manufacturing sources for medium-range air-to-air missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d566a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>$250,000,000 for the procurement of medium-range air-to-air missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d566b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/13" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">(13) </num><content>$225,000,000 for the expansion of production capacity for medium-range air-to-air missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d566c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/14" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">(14) </num><content>$50,000,000 for the development of second sources for components of short-range air-to-air missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d566d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/15" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="15">(15) </num><content>$325,000,000 for production capacity improvements for air-launched anti-radiation missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d566e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/16" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="16">(16) </num><content>$50,000,000 for the accelerated development of Army next-generation medium-range anti-ship ballistic missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d566f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/17" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="17">(17) </num><content>$114,000,000 for the production of Army next-generation medium-range ballistic missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5670-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/18" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="18">(18) </num><content>$300,000,000 for the production of Army medium-range ballistic missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5671-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/19" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="19">(19) </num><content>$85,000,000 for the accelerated development of Army long-range ballistic missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d5672-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/20" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="20">(20) </num><content>$400,000,000 for the production of heavyweight torpedoes;</content></paragraph><paragraph class="fontsize10" id="ycf1d5673-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/21" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="21">(21) </num><content>$200,000,000 for the development, procurement, and integration of mass-producible autonomous underwater munitions;</content></paragraph><paragraph class="fontsize10" id="ycf1d5674-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/22" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="22">(22) </num><content>$70,000,000 for the improvement of heavyweight torpedo maintenance activities;</content></paragraph><paragraph class="fontsize10" id="ycf1d5675-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/23" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="23">(23) </num><content>$200,000,000 for the production of lightweight torpedoes;</content></paragraph><paragraph class="fontsize10" id="ycf1d5676-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/24" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="24">(24) </num><content>$500,000,000 for the development, procurement, and integration of maritime mines;</content></paragraph><paragraph class="fontsize10" id="ycf1d5677-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/25" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="25">(25) </num><content>$50,000,000 for the development, procurement, and integration of new underwater explosives;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d88-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/26" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="26">(26) </num><content>$55,000,000 for the development, procurement, and integration of lightweight multi-mission torpedoes;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d89-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/27" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="27">(27) </num><content>$80,000,000 for the production of sonobuoys;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d8a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/28" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="28">(28) </num><content>$150,000,000 for the development, procurement, and integration of air-delivered long-range maritime mines;<page identifier="/us/stat/139/117">139 STAT. 117</page></content></paragraph><paragraph class="fontsize10" id="ycf1d7d8b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/29" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="29">(29) </num><content>$61,000,000 for the acceleration of Navy expeditionary loitering munitions deployment;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d8c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/30" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="30">(30) </num><content>$50,000,000 for the acceleration of one-way attack unmanned aerial systems with advanced autonomy;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d8d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/31" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="31">(31) </num><content>$1,000,000,000 for the expansion of the one-way attack unmanned aerial systems industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d8e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/32" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="32">(32) </num><content>$200,000,000 for investments in solid rocket motor industrial base through the Industrial Base Fund established under <ref href="/us/usc/t10/s4817">section 4817 of title 10, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d8f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/33" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="33">(33) </num><content>$400,000,000 for investments in the emerging solid rocket motor industrial base through the Industrial Base Fund established under <ref href="/us/usc/t10/s4817">section 4817 of title 10, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d90-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/34" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="34">(34) </num><content>$42,000,000 for investments in second sources for large-diameter solid rocket motors for hypersonic missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d91-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/35" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="35">(35) </num><content>$1,000,000,000 for the creation of next-generation automated munitions production factories;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d92-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/36" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="36">(36) </num><content>$170,000,000 for the development of advanced radar depot for repair, testing, and production of radar and electronic warfare systems;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d93-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/37" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="37">(37) </num><content>$25,000,000 for the expansion of the Department of Defense industrial base policy analysis workforce;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d94-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/38" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="38">(38) </num><content>$30,300,000 for the repair of Army missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d95-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/39" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="39">(39) </num><content>$100,000,000 for the production of small and medium ammunition;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d96-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/40" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="40">(40) </num><content>$2,000,000,000 for additional activities to improve the United States stockpile of critical minerals through the National Defense Stockpile Transaction Fund, authorized by <ref href="/us/usc/t50/ch5/schIII">subchapter III of chapter 5 of title 50, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d97-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/41" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="41">(41) </num><content>$10,000,000 for the expansion of the Department of Defense armaments cooperation workforce;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d98-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/42" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="42">(42) </num><content>$500,000,000 for the expansion of the Defense Exportability Features program;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d99-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/43" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="43">(43) </num><content>$350,000,000 for production of Navy long-range air and missile defense interceptors;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d9a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/44" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="44">(44) </num><content>$93,000,000 for replacement of Navy long-range air and missile defense interceptors;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d9b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/45" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="45">(45) </num><content>$100,000,000 for development of a second solid rocket motor source for Navy air defense and anti ship missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d9c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/46" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="46">(46) </num><content>$65,000,000 for expansion of production capacity of Missile Defense Agency long-range anti-ballistic missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d9d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/47" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="47">(47) </num><content>$225,000,000 for expansion of production capacity for Navy air defense and anti-ship missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d9e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/48" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="48">(48) </num><content>$103,300,000 for expansion of depot level maintenance facility for Navy long-range air and missile defense interceptors;</content></paragraph><paragraph class="fontsize10" id="ycf1d7d9f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/49" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="49">(49) </num><content>$18,000,000 for creation of domestic source for guidance section of Navy short-range air defense missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1d7da0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/50" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="50">(50) </num><content>$65,000,000 for integration of Army medium-range air and missile defense interceptor with Navy ships;</content></paragraph><paragraph class="fontsize10" id="ycf1d7da1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/51" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="51">(51) </num><content>$176,100,000 for production of Army long-range movable missile defense radar;</content></paragraph><paragraph class="fontsize10" id="ycf1d7da2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/52" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="52">(52) </num><content>$167,000,000 for accelerated fielding of Army short-range gun-based air and missile defense system;</content></paragraph><paragraph class="fontsize10" id="ycf1d7da3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/53" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="53">(53) </num><content>$40,000,000 for development of low-cost alternatives to air and missile defense interceptors;</content></paragraph><paragraph class="fontsize10" id="ycf1d7da4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/54" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="54">(54) </num><content>$50,000,000 for acceleration of Army next-generation shoulder-fired air defense system;<page identifier="/us/stat/139/118">139 STAT. 118</page></content></paragraph><paragraph class="fontsize10" id="ycf1d7da5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/55" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="55">(55) </num><content>$91,000,000 for production of Army next-generation shoulder-fired air defense system;</content></paragraph><paragraph class="fontsize10" id="ycf1d7da6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/56" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="56">(56) </num><content>$500,000,000 for development, production, and integration of counter-unmanned aerial systems programs;</content></paragraph><paragraph class="fontsize10" id="ycf1d7da7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/57" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="57">(57) </num><content>$350,000,000 for development, production, and integration of non-kinetic counter-unmanned aerial systems programs;</content></paragraph><paragraph class="fontsize10" id="ycf1d7da8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/58" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="58">(58) </num><content>$250,000,000 for development, production, and integration of land-based counter-unmanned aerial systems programs;</content></paragraph><paragraph class="fontsize10" id="ycf1d7da9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/59" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="59">(59) </num><content>$200,000,000 for development, production, and integration of ship-based counter-unmanned aerial systems programs;</content></paragraph><paragraph class="fontsize10" id="ycf1d7daa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/60" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="60">(60) </num><content>$400,000,000 for acceleration of hypersonic strike programs;</content></paragraph><paragraph class="fontsize10" id="ycf1d7dab-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/61" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="61">(61) </num><content>$167,000,000 for procurement of additional launchers for Army medium-range air and missile defense interceptors;</content></paragraph><paragraph class="fontsize10" id="ycf1d7dac-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/62" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="62">(62) </num><content>$500,000,000 for expansion of defense advanced manufacturing techniques;</content></paragraph><paragraph class="fontsize10" id="ycf1d7dad-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/63" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="63">(63) </num><content>$1,000,000 for establishment of the Joint Energetics Transition Office;</content></paragraph><paragraph class="fontsize10" id="ycf1d7dae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/64" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="64">(64) </num><content>$200,000,000 for acceleration of Army medium-range air and missile defense interceptors;</content></paragraph><paragraph class="fontsize10" id="ycf1d7daf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/65" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="65">(65) </num><content>$150,000,000 for additive manufacturing for propellant;</content></paragraph><paragraph class="fontsize10" id="ycf1d7db0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/66" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="66">(66) </num><content>$250,000,000 for expansion and acceleration of penetrating munitions production; and</content></paragraph><paragraph class="fontsize10" id="ycf1d7db1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/a/67" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="67">(67) </num><content>$50,000,000 for development, procurement, and integration of precision extended-range artillery.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf1d7db2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, $3,300,000,000 for grants and purchase commitments made pursuant to the Industrial Base Fund established under <ref href="/us/usc/t10/s4817">section 4817 of title 10, United States Code</ref>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf1d7db3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, $5,000,000,000 for investments in critical minerals supply chains made pursuant to the Industrial Base Fund established under <ref href="/us/usc/t10/s4817">section 4817 of title 10, United States Code</ref>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf1d7db4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Appropriations<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there is appropriated to the Secretary of Defense, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, $500,000,000 to the “Department of Defense Credit Program Account” to carry out the capital assistance program, including loans, loan guarantees, and technical assistance, established under <ref href="/us/usc/t10/s149/e">section 149(e) of title 10, United States Code</ref>, for critical minerals and related industries and projects, including related Covered Technology Categories: <proviso><i>Provided</i>, That—</proviso></chapeau><paragraph class="fontsize10" id="ycf1da3c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>such amounts are available to subsidize gross obligations for the principal amount of direct loans, and total loan principal, any part of which is to be guaranteed, not to exceed $100,000,000,000; and</content></paragraph><paragraph class="fontsize10" id="ycf1da3c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20004/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>such amounts are available to cover all costs and expenditures as provided under <ref href="/us/usc/t10/s149/e/5/B">section 149(e)(5)(B) of title 10, United States Code</ref>.<page identifier="/us/stat/139/119">139 STAT. 119</page></content></paragraph></subsection></section>
<section id="d3245e9096" identifier="/us/pl/119/21/tII/s20005" style="-uslm-lc:I658145"><num class="fontsize12" value="20005">SEC. 20005. </num><heading>ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR SCALING LOW-COST WEAPONS INTO PRODUCTION.</heading><subsection class="firstIndent0 fontsize10" id="ycf1f0357-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Appropriations<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf1f0358-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$25,000,000 for the Office of Strategic Capital Global Technology Scout program;</content></paragraph><paragraph class="fontsize10" id="ycf1f0359-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$1,400,000,000 for the expansion of the small unmanned aerial system industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf1f035a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$400,000,000 for the development and deployment of the Joint Fires Network and associated joint battle management capabilities;</content></paragraph><paragraph class="fontsize10" id="ycf1f035b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$400,000,000 for the expansion of advanced command-and-control tools to combatant commands and military departments;</content></paragraph><paragraph class="fontsize10" id="ycf1f035c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$100,000,000 for the development of shared secure facilities for the defense industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf1f035d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$50,000,000 for the creation of additional Defense Innovation Unit OnRamp Hubs;</content></paragraph><paragraph class="fontsize10" id="ycf1f035e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$600,000,000 for the acceleration of Strategic Capabilities Office programs;</content></paragraph><paragraph class="fontsize10" id="ycf1f035f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$650,000,000 for the expansion of Mission Capabilities office joint prototyping and experimentation activities for military innovation;</content></paragraph><paragraph class="fontsize10" id="ycf1f0360-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$500,000,000 for the accelerated development and integration of advanced 5G/6G technologies for military use;</content></paragraph><paragraph class="fontsize10" id="ycf1f0361-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>$25,000,000 for testing of simultaneous transmit and receive technology for military spectrum agility;</content></paragraph><paragraph class="fontsize10" id="ycf1f0362-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>$50,000,000 for the development, procurement, and integration of high-altitude stratospheric balloons for military use;</content></paragraph><paragraph class="fontsize10" id="ycf1f0363-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>$120,000,000 for the development, procurement, and integration of long-endurance unmanned aerial systems for surveillance;</content></paragraph><paragraph class="fontsize10" id="ycf1f0364-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/13" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">(13) </num><content>$40,000,000 for the development, procurement, and integration of alternative positioning and navigation technology to enable military operations in contested electromagnetic environments;</content></paragraph><paragraph class="fontsize10" id="ycf1f0365-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/14" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">(14) </num><content>$750,000,000 for the acceleration of innovative military logistics and energy capability development and deployment;</content></paragraph><paragraph class="fontsize10" id="ycf1f0366-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/15" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="15">(15) </num><content>$125,000,000 for the acceleration of development of small, portable modular nuclear reactors for military use;</content></paragraph><paragraph class="fontsize10" id="ycf1f0367-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/16" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="16">(16) </num><content>$1,000,000,000 for the expansion of programs to accelerate the procurement and fielding of innovative technologies;</content></paragraph><paragraph class="fontsize10" id="ycf1f0368-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/17" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="17">(17) </num><content>$90,000,000 for the development of reusable hypersonic technology for military strikes;</content></paragraph><paragraph class="fontsize10" id="ycf1f0369-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/18" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="18">(18) </num><content>$2,000,000,000 for the expansion of Defense Innovation Unit scaling of commercial technology for military use;</content></paragraph><paragraph class="fontsize10" id="ycf1f036a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/19" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="19">(19) </num><content>$500,000,000 to prevent delays in delivery of attritable autonomous military capabilities;</content></paragraph><paragraph class="fontsize10" id="ycf1f036b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/20" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="20">(20) </num><content>$1,500,000,000 for the development, procurement, and integration of low-cost cruise missiles;</content></paragraph><paragraph class="fontsize10" id="ycf1f036c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/21" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="21">(21) </num><content>$124,000,000 for improvements to Test Resource Management Center artificial intelligence capabilities;<page identifier="/us/stat/139/120">139 STAT. 120</page></content></paragraph><paragraph class="fontsize10" id="ycf1f036d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/22" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="22">(22) </num><content>$145,000,000 for the development of artificial intelligence to enable one-way attack unmanned aerial systems and naval systems;</content></paragraph><paragraph class="fontsize10" id="ycf1f036e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/23" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="23">(23) </num><content>$250,000,000 for the development of the Test Resource Management Center digital test environment;</content></paragraph><paragraph class="fontsize10" id="ycf1f036f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/24" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="24">(24) </num><content>$250,000,000 for the advancement of the artificial intelligence ecosystem;</content></paragraph><paragraph class="fontsize10" id="ycf1f0370-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/25" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="25">(25) </num><content>$250,000,000 for the expansion of Cyber Command artificial intelligence lines of effort;</content></paragraph><paragraph class="fontsize10" id="ycf1f0371-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/26" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="26">(26) </num><content>$250,000,000 for the acceleration of the Quantum Benchmarking Initiative;</content></paragraph><paragraph class="fontsize10" id="ycf1f0372-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/27" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="27">(27) </num><content>$1,000,000,000 for the expansion and acceleration of qualification activities and technical data management to enhance competition in defense industrial base;</content></paragraph><paragraph class="fontsize10" id="ycf1f0373-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/28" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="28">(28) </num><content>$400,000,000 for the expansion of the defense manufacturing technology program;</content></paragraph><paragraph class="fontsize10" id="ycf1f0374-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/29" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="29">(29) </num><content>$1,685,000,000 for military cryptographic modernization activities;</content></paragraph><paragraph class="fontsize10" id="ycf1f0375-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/30" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="30">(30) </num><content>$90,000,000 for APEX Accelerators, the Mentor-Protege Program, and cybersecurity support to small non-traditional contractors;</content></paragraph><paragraph class="fontsize10" id="ycf1f0376-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/31" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="31">(31) </num><content>$250,000,000 for the development, procurement, and integration of Air Force low-cost counter-air capabilities;</content></paragraph><paragraph class="fontsize10" id="ycf1f0377-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/32" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="32">(32) </num><content>$10,000,000 for additional Air Force wargaming activities; and</content></paragraph><paragraph class="fontsize10" id="ycf1f0378-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/a/33" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="33">(33) </num><content>$20,000,000 for the Office of Strategic Capital workforce.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf1f0379-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Appropriations<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there are appropriated to the Secretary of Defense, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, $1,000,000,000 to the “Department of Defense Credit Program Account” to carry out the capital assistance program, including loans, loan guarantees, and technical assistance, established under <ref href="/us/usc/t10/s149/e">section 149(e) of title 10, United States Code</ref>: <proviso><i>Provided</i>, That—</proviso></chapeau><paragraph class="fontsize10" id="ycf1f037a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>such amounts are available to subsidize gross obligations for the principal amount of direct loans, and total loan principal, any part of which is to be guaranteed, not to exceed $100,000,000,000; and</content></paragraph><paragraph class="fontsize10" id="ycf1f037b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20005/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>such amounts are available to cover all costs and expenditures as provided under <ref href="/us/usc/t10/s149/e/5/B">section 149(e)(5)(B) of title 10, United States Code</ref>.</content></paragraph></subsection></section>
<section id="d3245e9273" identifier="/us/pl/119/21/tII/s20006" style="-uslm-lc:I658145"><num class="fontsize12" value="20006">SEC. 20006. </num><heading>ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR IMPROVING THE EFFICIENCY AND CYBERSECURITY OF THE DEPARTMENT OF DEFENSE.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf1f519c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf1f519d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20006/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$150,000,000 for business systems replacement to accelerate the audits of the financial statements of the Department of Defense pursuant to chapter 9A and <ref href="/us/usc/t10/s2222">section 2222 of title 10, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf1f519e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20006/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$200,000,000 for the deployment of automation and artificial intelligence to accelerate the audits of the financial <page identifier="/us/stat/139/121">139 STAT. 121</page>
statements of the Department of Defense pursuant to chapter 9A and <ref href="/us/usc/t10/s2222">section 2222 of title 10, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycf1f519f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20006/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$10,000,000 for the improvement of the budgetary and programmatic infrastructure of the Office of the Secretary of Defense; and</content></paragraph><paragraph class="fontsize10" id="ycf1f51a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20006/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$20,000,000 for defense cybersecurity programs of the Defense Advanced Research Projects Agency.</content></paragraph></section>
<section id="d3245e9307" identifier="/us/pl/119/21/tII/s20007" style="-uslm-lc:I658145"><num class="fontsize12" value="20007">SEC. 20007. </num><heading>ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR AIR SUPERIORITY.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf1fede1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf1fede2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$3,150,000,000 to increase F–15EX aircraft production;</content></paragraph><paragraph class="fontsize10" id="ycf1fede3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$361,220,000 to prevent the retirement of F–22 aircraft;</content></paragraph><paragraph class="fontsize10" id="ycf1fede4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$127,460,000 to prevent the retirement of F–15E aircraft;</content></paragraph><paragraph class="fontsize10" id="ycf1fede5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$187,000,000 to accelerate installation of F–16 electronic warfare capability;</content></paragraph><paragraph class="fontsize10" id="ycf1fede6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$116,000,000 for C–17A Mobility Aircraft Connectivity;</content></paragraph><paragraph class="fontsize10" id="ycf1fede7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$84,000,000 for KC–135 Mobility Aircraft Connectivity;</content></paragraph><paragraph class="fontsize10" id="ycf1fede8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$440,000,000 to increase C–130J production;</content></paragraph><paragraph class="fontsize10" id="ycf1fede9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$474,000,000 to increase EA–37B production;</content></paragraph><paragraph class="fontsize10" id="ycf1fedea-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$678,000,000 to accelerate the Collaborative Combat Aircraft program;</content></paragraph><paragraph class="fontsize10" id="ycf1fedeb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>$400,000,000 to accelerate production of the F–47 aircraft;</content></paragraph><paragraph class="fontsize10" id="ycf1fedec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>$750,000,000 accelerate the FA/XX aircraft;</content></paragraph><paragraph class="fontsize10" id="ycf1feded-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>$100,000,000 for production of Advanced Aerial Sensors;</content></paragraph><paragraph class="fontsize10" id="ycf1fedee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/13" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">(13) </num><content>$160,000,000 to accelerate V–22 nacelle and reliability and safety improvements;</content></paragraph><paragraph class="fontsize10" id="ycf1fedef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/14" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">(14) </num><content>$100,000,000 to accelerate production of MQ–25 aircraft;</content></paragraph><paragraph class="fontsize10" id="ycf1fedf0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/15" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="15">(15) </num><content>$270,000,000 for development, procurement, and integration of Marine Corps unmanned combat aircraft;</content></paragraph><paragraph class="fontsize10" id="ycf201501-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/16" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="16">(16) </num><content>$96,000,000 for the procurement and integration of infrared search and track pods;</content></paragraph><paragraph class="fontsize10" id="ycf201502-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/17" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="17">(17) </num><content>$50,000,000 for the procurement and integration of additional F–15EX conformal fuel tanks;</content></paragraph><paragraph class="fontsize10" id="ycf201503-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/18" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="18">(18) </num><content>$600,000,000 for the development, procurement, and integration of Air Force long-range strike aircraft; and</content></paragraph><paragraph class="fontsize10" id="ycf201504-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20007/19" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="19">(19) </num><content>$500,000,000 for the development, procurement, and integration of Navy long-range strike aircraft.</content></paragraph></section>
<section id="d3245e9391" identifier="/us/pl/119/21/tII/s20008" style="-uslm-lc:I658145"><num class="fontsize12" value="20008">SEC. 20008. </num><heading>ENHANCEMENT OF RESOURCES FOR NUCLEAR FORCES.</heading><subsection class="firstIndent0 fontsize10" id="ycf20d855-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">DOD Appropriations<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf20d856-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$2,500,000,000 for risk reduction activities for the Sentinel intercontinental ballistic missile program;</content></paragraph><paragraph class="fontsize10" id="ycf20d857-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$4,500,000,000 only for expansion of production capacity of B–21 long-range bomber aircraft and the purchase of aircraft only available through the expansion of production capacity;</content></paragraph><paragraph class="fontsize10" id="ycf20d858-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$500,000,000 for improvements to the Minuteman III intercontinental ballistic missile system;<page identifier="/us/stat/139/122">139 STAT. 122</page></content></paragraph><paragraph class="fontsize10" id="ycf20d859-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$100,000,000 for capability enhancements to intercontinental ballistic missile reentry vehicles;</content></paragraph><paragraph class="fontsize10" id="ycf20d85a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$148,000,000 for the expansion of D5 missile motor production;</content></paragraph><paragraph class="fontsize10" id="ycf20d85b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$400,000,000 to accelerate the development of Trident D5LE2 submarine-launched ballistic missiles;</content></paragraph><paragraph class="fontsize10" id="ycf20d85c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$2,000,000,000 to accelerate the development, procurement, and integration of the nuclear-armed sea-launched cruise missile;</content></paragraph><paragraph class="fontsize10" id="ycf20d85d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$62,000,000 to convert Ohio-class submarine tubes to accept additional missiles, not to be obligated before March 1, 2026;</content></paragraph><paragraph class="fontsize10" id="ycf20d85e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$168,000,000 to accelerate the production of the Survivable Airborne Operations Center program;</content></paragraph><paragraph class="fontsize10" id="ycf20d85f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>$65,000,000 to accelerate the modernization of nuclear command, control, and communications;</content></paragraph><paragraph class="fontsize10" id="ycf20d860-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>$210,300,000 for the increased production of MH–139 helicopters; and</content></paragraph><paragraph class="fontsize10" id="ycf20ff71-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/a/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>$150,000,000 to accelerate the development, procurement, and integration of military nuclear weapons delivery programs.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf20ff72-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">NNSA Appropriations<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there are appropriated to the Administrator of the National Nuclear Security Administration for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf20ff73-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$200,000,000 to perform National Nuclear Security Administration Phase 1 studies pursuant to section 3211 of the National Nuclear Security Administration Act (<ref href="/us/usc/t50/s2401">50 U.S.C. 2401</ref>);</content></paragraph><paragraph class="fontsize10" id="ycf20ff74-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$540,000,000 to address deferred maintenance and repair needs of the National Nuclear Security Administration pursuant to section 3211 of the National Nuclear Security Administration Act (<ref href="/us/usc/t50/s2401">50 U.S.C. 2401</ref>);</content></paragraph><paragraph class="fontsize10" id="ycf20ff75-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$1,000,000,000 to accelerate the construction of National Nuclear Security Administration facilities pursuant to section 3211 of the National Nuclear Security Administration Act (<ref href="/us/usc/t50/s2401">50 U.S.C. 2401</ref>);</content></paragraph><paragraph class="fontsize10" id="ycf20ff76-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$400,000,000 to accelerate the development, procurement, and integration of the warhead for the nuclear-armed sea-launched cruise missile pursuant to section 3211 of the National Nuclear Security Administration Act (<ref href="/us/usc/t50/s2401">50 U.S.C. 2401</ref>);</content></paragraph><paragraph class="fontsize10" id="ycf20ff77-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$750,000,000 to accelerate primary capability modernization pursuant to section 3211 of the National Nuclear Security Administration Act (<ref href="/us/usc/t50/s2401">50 U.S.C. 2401</ref>);</content></paragraph><paragraph class="fontsize10" id="ycf20ff78-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$750,000,000 to accelerate secondary capability modernization pursuant to section 3211 of the National Nuclear Security Administration Act (<ref href="/us/usc/t50/s2401">50 U.S.C. 2401</ref>);</content></paragraph><paragraph class="fontsize10" id="ycf20ff79-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$120,000,000 to accelerate domestic uranium enrichment centrifuge deployment for defense purposes pursuant to section 3211 of the National Nuclear Security Administration Act (<ref href="/us/usc/t50/s2401">50 U.S.C. 2401</ref>);</content></paragraph><paragraph class="fontsize10" id="ycf20ff7a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$10,000,000 for National Nuclear Security Administration evaluation of spent fuel reprocessing technology; and</content></paragraph><paragraph class="fontsize10" id="ycf20ff7b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20008/b/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$115,000,000 for accelerating nuclear national security missions through artificial intelligence.<page identifier="/us/stat/139/123">139 STAT. 123</page></content></paragraph></subsection></section>
<section id="d3245e9532" identifier="/us/pl/119/21/tII/s20009" style="-uslm-lc:I658145"><num class="fontsize12" value="20009">SEC. 20009. </num><heading>ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES TO IMPROVE CAPABILITIES OF UNITED STATES INDO-PACIFIC COMMAND.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf2210ec-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf2210ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$365,000,000 for Army exercises and operations in the Western Pacific area of operations;</content></paragraph><paragraph class="fontsize10" id="ycf2210ee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$53,000,000 for Special Operations Command exercises and operations in the Western Pacific area of operations;</content></paragraph><paragraph class="fontsize10" id="ycf2210ef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$47,000,000 for Marine Corps exercises and operations in Western Pacific area of operations;</content></paragraph><paragraph class="fontsize10" id="ycf2210f0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$90,000,000 for Air Force exercises and operations in Western Pacific area of operations;</content></paragraph><paragraph class="fontsize10" id="ycf2210f1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$532,600,000 for the Pacific Air Force biennial large-scale exercise;</content></paragraph><paragraph class="fontsize10" id="ycf2210f2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$19,000,000 for the development of naval small craft capabilities;</content></paragraph><paragraph class="fontsize10" id="ycf2210f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$35,000,000 for military additive manufacturing capabilities in the United States Indo-Pacific Command area of operations west of the international dateline;</content></paragraph><paragraph class="fontsize10" id="ycf2210f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$450,000,000 for the development of airfields within the area of operations of United States Indo-Pacific Command;</content></paragraph><paragraph class="fontsize10" id="ycf2210f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$1,100,000,000 for development of infrastructure within the area of operations of United States Indo-Pacific Command;</content></paragraph><paragraph class="fontsize10" id="ycf2210f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>$124,000,000 for mission networks for United States Indo-Pacific Command;</content></paragraph><paragraph class="fontsize10" id="ycf2210f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>$100,000,000 for Air Force regionally based cluster pre-position base kits;</content></paragraph><paragraph class="fontsize10" id="ycf2210f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>$115,000,000 for exploration and development of existing Arctic infrastructure;</content></paragraph><paragraph class="fontsize10" id="ycf2210f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/13" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">(13) </num><content>$90,000,000 for the accelerated development of non-kinetic capabilities;</content></paragraph><paragraph class="fontsize10" id="ycf2210fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/14" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">(14) </num><content>$20,000,000 for United States Indo-Pacific Command military exercises;</content></paragraph><paragraph class="fontsize10" id="ycf2210fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/15" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="15">(15) </num><content>$143,000,000 for anti-submarine sonar arrays;</content></paragraph><paragraph class="fontsize10" id="ycf2210fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/16" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="16">(16) </num><content>$30,000,000 for surveillance and reconnaissance capabilities for United States Africa Command;</content></paragraph><paragraph class="fontsize10" id="ycf2210fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/17" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="17">(17) </num><content>$30,000,000 for surveillance and reconnaissance capabilities for United States Indo-Pacific Command;</content></paragraph><paragraph class="fontsize10" id="ycf2210fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/18" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="18">(18) </num><content>$500,000,000 for the development, coordination, and deployment of economic competition effects within the Department of Defense;</content></paragraph><paragraph class="fontsize10" id="ycf2210ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/19" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="19">(19) </num><content>$10,000,000 for the expansion of Department of Defense workforce for economic competition;</content></paragraph><paragraph class="fontsize10" id="ycf221100-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/20" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="20">(20) </num><content>$1,000,000,000 for offensive cyber operations;</content></paragraph><paragraph class="fontsize10" id="ycf221101-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/21" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="21">(21) </num><content>$500,000,000 for personnel and operations costs associated with forces assigned to United States Indo-Pacific Command;</content></paragraph><paragraph class="fontsize10" id="ycf221102-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/22" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="22">(22) </num><content>$300,000,000 for the procurement of mesh network communications capabilities for Special Operations Command Pacific;</content></paragraph><paragraph class="fontsize10" id="ycf221103-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/23" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="23">(23) </num><content>$850,000,000 for the replenishment of military articles;</content></paragraph><paragraph class="fontsize10" id="ycf221104-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/24" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="24">(24) </num><content>$200,000,000 for acceleration of Guam Defense System program;</content></paragraph><paragraph class="fontsize10" id="ycf221105-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/25" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="25">(25) </num><content>$68,000,000 for Space Force facilities improvements;<page identifier="/us/stat/139/124">139 STAT. 124</page></content></paragraph><paragraph class="fontsize10" id="ycf221106-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/26" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="26">(26) </num><content>$150,000,000 for ground moving target indicator military satellites;</content></paragraph><paragraph class="fontsize10" id="ycf221107-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/27" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="27">(27) </num><content>$528,000,000 for DARC and SILENTBARKER military space situational awareness programs;</content></paragraph><paragraph class="fontsize10" id="ycf221108-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/28" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="28">(28) </num><content>$80,000,000 for Navy Operational Support Division;</content></paragraph><paragraph class="fontsize10" id="ycf221109-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/29" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="29">(29) </num><content>$1,000,000,000 for the X–37B military spacecraft program;</content></paragraph><paragraph class="fontsize10" id="ycf22381a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/30" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="30">(30) </num><content>$3,650,000,000 for the development, procurement, and integration of United States military satellites and the protection of United States military satellites.</content></paragraph><paragraph class="fontsize10" id="ycf22381b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/31" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="31">(31) </num><content>$125,000,000 for the development, procurement, and integration of military space communications.</content></paragraph><paragraph class="fontsize10" id="ycf22381c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20009/32" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="32">(32) </num><content>$350,000,000 for the development, procurement, and integration of military space command and control systems.</content></paragraph></section>
<section id="d3245e9673" identifier="/us/pl/119/21/tII/s20010" style="-uslm-lc:I658145"><num class="fontsize12" value="20010">SEC. 20010. </num><heading>ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR IMPROVING THE READINESS OF THE DEPARTMENT OF DEFENSE.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf22fb6d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf22fb6e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$1,400,000,000 for a pilot program on OPN-8 maritime spares and repair rotable pool;</content></paragraph><paragraph class="fontsize10" id="ycf22fb6f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$700,000,000 for a pilot program on OPN-8 maritime spares and repair rotable pool for amphibious ships;</content></paragraph><paragraph class="fontsize10" id="ycf22fb70-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$2,118,000,000 for spares and repairs to keep Air Force aircraft mission capable;</content></paragraph><paragraph class="fontsize10" id="ycf22fb71-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$1,500,000,000 for Army depot modernization and capacity enhancement;</content></paragraph><paragraph class="fontsize10" id="ycf22fb72-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$2,000,000,000 for Navy depot and shipyard modernization and capacity enhancement;</content></paragraph><paragraph class="fontsize10" id="ycf22fb73-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$250,000,000 for Air Force depot modernization and capacity enhancement;</content></paragraph><paragraph class="fontsize10" id="ycf22fb74-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$1,640,000,000 for Special Operations Command equipment, readiness, and operations;</content></paragraph><paragraph class="fontsize10" id="ycf22fb75-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$500,000,000 for National Guard unit readiness;</content></paragraph><paragraph class="fontsize10" id="ycf22fb76-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$400,000,000 for Marine Corps readiness and capabilities;</content></paragraph><paragraph class="fontsize10" id="ycf22fb77-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>$20,000,000 for upgrades to Marine Corps utility helicopters;</content></paragraph><paragraph class="fontsize10" id="ycf22fb78-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>$310,000,000 for next-generation vertical lift, assault, and intra-theater aeromedical evacuation aircraft;</content></paragraph><paragraph class="fontsize10" id="ycf22fb79-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>$75,000,000 for the procurement of anti-lock braking systems for Army wheeled transport vehicles;</content></paragraph><paragraph class="fontsize10" id="ycf22fb7a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/13" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">(13) </num><content>$230,000,000 for the procurement of Army wheeled combat vehicles;</content></paragraph><paragraph class="fontsize10" id="ycf22fb7b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/14" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">(14) </num><content>$63,000,000 for the development of advanced rotary-wing engines;</content></paragraph><paragraph class="fontsize10" id="ycf22fb7c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/15" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="15">(15) </num><content>$241,000,000 for the development, procurement, and integration of Marine Corps amphibious vehicles;</content></paragraph><paragraph class="fontsize10" id="ycf22fb7d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/16" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="16">(16) </num><content>$250,000,000 for the procurement of Army tracked combat transport vehicles;</content></paragraph><paragraph class="fontsize10" id="ycf22fb7e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/17" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="17">(17) </num><content>$98,000,000 for additional Army light rotary-wing capabilities;</content></paragraph><paragraph class="fontsize10" id="ycf22fb7f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/18" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="18">(18) </num><content>$1,500,000,000 for increased depot maintenance and shipyard maintenance activities;<page identifier="/us/stat/139/125">139 STAT. 125</page></content></paragraph><paragraph class="fontsize10" id="ycf22fb80-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/19" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="19">(19) </num><content>$2,500,000,000 for Air Force facilities sustainment, restoration, and modernization;</content></paragraph><paragraph class="fontsize10" id="ycf22fb81-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/20" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="20">(20) </num><content>$92,500,000 for the completion of Robotic Combat Vehicle prototyping;</content></paragraph><paragraph class="fontsize10" id="ycf22fb82-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/21" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="21">(21) </num><content>$125,000,000 for Army operations;</content></paragraph><paragraph class="fontsize10" id="ycf22fb83-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/22" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="22">(22) </num><content>$10,000,000 for the Air Force Concepts, Development, and Management Office; and</content></paragraph><paragraph class="fontsize10" id="ycf22fb84-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20010/23" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="23">(23) </num><content>$320,000,000 for Joint Special Operations Command.</content></paragraph></section>
<section id="d3245e9778" identifier="/us/pl/119/21/tII/s20011" style="-uslm-lc:I658145"><num class="fontsize12" value="20011">SEC. 20011. </num><heading>IMPROVING DEPARTMENT OF DEFENSE BORDER SUPPORT AND COUNTER-DRUG MISSIONS.</heading><content style="-uslm-lc:I658120">  In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, $1,000,000,000 for the deployment of military personnel in support of border operations, operations and maintenance activities in support of border operations, counter-narcotics and counter-transnational criminal organization mission support, the operation of national defense areas and construction in national defense areas, and the temporary detention of migrants on Department of Defense installations, in accordance with <ref href="/us/usc/t10/ch15">chapter 15 of title 10, United States Code</ref>.</content></section>
<section id="d3245e9788" identifier="/us/pl/119/21/tII/s20012" style="-uslm-lc:I658145"><num class="fontsize12" value="20012">SEC. 20012. </num><heading>DEPARTMENT OF DEFENSE OVERSIGHT.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf2349a5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated to the Inspector General of the Department of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $10,000,000, to remain available through September 30, 2029, to monitor Department of Defense activities for which funding is appropriated in this title, including—</chapeau><paragraph class="fontsize10" id="ycf2349a6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20012/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>programs with mutual technological dependencies;</content></paragraph><paragraph class="fontsize10" id="ycf2349a7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20012/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>programs with related data management and data ownership considerations; and</content></paragraph><paragraph class="fontsize10" id="ycf2349a8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20012/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>programs particularly vulnerable to supply chain disruptions and long lead time components.</content></paragraph></section>
<section id="d3245e9807" identifier="/us/pl/119/21/tII/s20013" style="-uslm-lc:I658145"><num class="fontsize12" value="20013">SEC. 20013. </num><heading>MILITARY CONSTRUCTION PROJECTS AUTHORIZED.</heading><subsection class="firstIndent0 fontsize10" id="ycf2370b9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20013/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Authorization of Appropriations<inline class="noSmallCaps">.—</inline></heading><content>Funds are hereby authorized to be appropriated for military construction, land acquisition, and military family housing functions of each military department (as defined in <ref href="/us/usc/t10/s101/a">section 101(a) of title 10, United States Code</ref>) as specified in this title.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf2370ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tII/s20013/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2370bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="smallCaps">Spending Plan</inline>.—</heading><content>Not later than 30 days after the date of the enactment of this title, the Secretary of each military department shall submit to the Committees on Armed Services of the Senate and House of Representatives a detailed spending plan by project for all funds made available by this title to be expended on military construction projects.<page identifier="/us/stat/139/126">139 STAT. 126</page></content></subsection></section>
</title>
<title id="d3245e9840" identifier="/us/pl/119/21/tIII" style="-uslm-lc:I658178"><num value="III">TITLE III—</num><heading><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2370bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote>COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS</heading>
<section id="d3245e9849" identifier="/us/pl/119/21/tIII/s30001" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="30001">SEC. 30001. </num><heading>FUNDING CAP FOR THE BUREAU OF CONSUMER FINANCIAL PROTECTION.</heading><content style="-uslm-lc:I658120">  Section 1017(a)(2)(A)(iii) of the Consumer Financial Protection Act of 2010 (<ref href="/us/usc/t12/s5497/a/2/A/iii">12 U.S.C. 5497(a)(2)(A)(iii)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>12</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6.5</quotedText>”.</content></section>
<section id="d3245e9868" identifier="/us/pl/119/21/tIII/s30002" style="-uslm-lc:I658145"><num class="fontsize12" value="30002">SEC. 30002. </num><heading>RESCISSION OF FUNDS FOR GREEN AND RESILIENT RETROFIT PROGRAM FOR MULTIFAMILY HOUSING.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available under section 30002(a) of the Act entitled “An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14”, approved August 16, 2022 (<ref href="/us/pl/117/169">Public Law 117–169</ref>; <ref href="/us/stat/136/2027">136 Stat. 2027</ref>) are rescinded.</content></section>
<section id="d3245e9881" identifier="/us/pl/119/21/tIII/s30003" style="-uslm-lc:I658145"><num class="fontsize12" value="30003">SEC. 30003. </num><heading>SECURITIES AND EXCHANGE COMMISSION RESERVE FUND.</heading><subsection class="firstIndent0 fontsize10" id="ycf23e5ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIII/s30003/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 4 of the Securities Exchange Act of 1934 (<ref href="/us/usc/t15/s78d">15 U.S.C. 78d</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf23e5ee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIII/s30003/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> subsection (i); and</content></paragraph><paragraph class="fontsize10" id="ycf23e5ef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIII/s30003/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsections (j) and (k) as subsections (i) and (j), respectively.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf23e5f0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIII/s30003/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Technical and Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 21F(g)(2) of the Securities Exchange Act of 1934 (<ref href="/us/usc/t15/s78u–6/g/2">15 U.S.C. 78u–6(g)(2)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf23e5f1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Use of Fund<inline class="noSmallCaps">.—</inline></heading><content>The Fund shall be available to the Commission, without further appropriation or fiscal year limitation, for paying awards to whistleblowers as provided in subsection (b).”</content></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf23e5f2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIII/s30003/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf23e5f3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf23e5f4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t15/s78d">15 USC 78d note</ref>.</p></sidenote><inline class="smallCaps">Transition Provision</inline>.—</heading><content>During the period beginning on the date of enactment of this Act and ending on October 1, 2025, the Securities and Exchange Commission may expend amounts in the Securities and Exchange Commission Reserve Fund that were obligated before the date of enactment of this Act for any program, project, or activity that is ongoing (as of the day before the date of enactment of this Act) in accordance with subsection (i) of section 4 of the Securities Exchange Act of 1934 (<ref href="/us/usc/t15/s78d">15 U.S.C. 78d</ref>), as in effect on the day before the date of enactment of this Act.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf23e5f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIII/s30003/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf23e5f6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">Transfer of Remaining Amounts</inline>.—</heading><content>Effective on October 1, 2025, the obligated and unobligated balances of amounts in the Securities and Exchange Commission Reserve Fund shall be transferred to the general fund of the Treasury.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf23e5f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIII/s30003/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Closing of Account<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of <ref href="/us/usc/t31/s1555">section 1555 of title 31, United States Code</ref>, the Securities and Exchange Commission Reserve Fund shall be considered closed, and thereafter shall not be available for obligation or expenditure for any purpose, upon execution of the transfer required under subsection (d).</content></subsection></section>
<section id="d3245e9984" identifier="/us/pl/119/21/tIII/s30004" style="-uslm-lc:I658145"><num class="fontsize12" value="30004">SEC. 30004. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf240d08-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><heading>APPROPRIATIONS FOR DEFENSE PRODUCTION ACT.</heading><content style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of amounts not otherwise appropriated, $1,000,000,000, to remain available until September 30, 2027, to carry out the Defense Production Act (<ref href="/us/usc/t50/s4501/etseq">50 U.S.C. 4501 et seq.</ref>).<page identifier="/us/stat/139/127">139 STAT. 127</page></content></section>
</title>
<title id="d3245e10000" identifier="/us/pl/119/21/tIV" style="-uslm-lc:I658178"><num value="IV">TITLE IV—</num><heading>COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION</heading>
<section id="d3245e10005" identifier="/us/pl/119/21/tIV/s40001" style="-uslm-lc:I658145"><num class="fontsize12" value="40001">SEC. 40001. </num><heading>COAST GUARD MISSION READINESS.</heading><subsection class="firstIndent0 fontsize10" id="ycf248239-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40001/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Chapter 11 of title 14, <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf24823a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t14">14 USC </ref></p><p class="leftAlign firstIndent0 fontsize8" id="xcf24823b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 1181.</p></sidenote>United States Code, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subchapter id="ycf251e7c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658174"><num class="fontsize10 bold" value="V">“Subchapter V—</num><heading class="fontsize10 bold">Coast Guard Mission Readiness</heading><section class="centered fontsize12" id="ycf251e7d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658164"><num class="fontsize12" value="1181">“§ 1181.</num><heading class="fontsize12"> <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf25458e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t14/s1181">14 USC 1181</ref>.</p></sidenote>Special appropriations</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf25458f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  “In <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf254590-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf254591-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote>addition to amounts otherwise available, there is appropriated to the Coast Guard for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $24,593,500,000, to remain available until September 30, 2029, notwithstanding paragraphs (1) and (2) of section 1105(a) and sections 1131, 1132, 1133, and 1156, to use expedited processes to procure or acquire new operational assets and systems, to maintain existing assets and systems, to design, construct, plan, engineer, and improve necessary shore infrastructure, and to enhance operational resilience for monitoring, search and rescue, interdiction, hardening of maritime approaches, and navigational safety, of which—</chapeau><paragraph class="fontsize10" id="ycf254592-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>$1,142,500,000 is provided for procurement and acquisition of fixed-wing aircraft, equipment related to such aircraft and training simulators and program management for such aircraft, to provide for security of the maritime border;</content></paragraph><paragraph class="fontsize10" id="ycf254593-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>$2,283,000,000 is provided for procurement and acquisition of rotary-wing aircraft, equipment related to such aircraft and training simulators and program management for such aircraft, to provide for security of the maritime border;</content></paragraph><paragraph class="fontsize10" id="ycf254594-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>$266,000,000 is provided for procurement and acquisition of long-range unmanned aircraft and base stations, equipment related to such aircraft and base stations, and program management for such aircraft and base stations, to provide for security of the maritime border;</content></paragraph><paragraph class="fontsize10" id="ycf254595-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>$4,300,000,000 is provided for procurement of Offshore Patrol Cutters, equipment related to such cutters, and program management for such cutters, to provide operational presence and security of the maritime border and for interdiction of persons and controlled substances;</content></paragraph><paragraph class="fontsize10" id="ycf254596-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>$1,000,000,000 is provided for procurement of Fast Response Cutters, equipment related to such cutters, and program management for such cutters, to provide operational presence and security of the maritime border and for interdiction of persons and controlled substances;</content></paragraph><paragraph class="fontsize10" id="ycf254597-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><content>$4,300,000,000 is provided for procurement of Polar Security Cutters, equipment related to such cutters, and program management for such cutters, to ensure timely presence of the Coast Guard in the Arctic and Antarctic regions;</content></paragraph><paragraph class="fontsize10" id="ycf254598-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><content>$3,500,000,000 is provided for procurement of Arctic Security Cutters, equipment related to such cutters, and program management for such cutters, to ensure timely presence of the Coast Guard in the Arctic and Antarctic regions;</content></paragraph><paragraph class="fontsize10" id="ycf254599-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><content>$816,000,000 is provided for procurement of light and medium icebreaking cutters, and equipment relating to such cutters, from shipyards that have demonstrated success in the <page identifier="/us/stat/139/128">139 STAT. 128</page>
cost-effective application of design standards and in delivering, on schedule and within budget, vessels of a size and tonnage that are not less than the size and tonnage of the cutters described in this paragraph, and for program management for such cutters, to expand domestic icebreaking capacity;</content></paragraph><paragraph class="fontsize10" id="ycf25459a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">“(9) </num><content>$162,000,000 is provided for procurement of Waterways Commerce Cutters, equipment related to such cutters, and program management for such cutters, to support aids to navigation, waterways and coastal security, and search and rescue in inland waterways;</content></paragraph><paragraph class="fontsize10" id="ycf25459b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">“(10) </num><chapeau>$4,379,000,000 is provided for design, planning, engineering, recapitalization, construction, rebuilding, and improvement of, and program management for, shore facilities, of which—</chapeau><subparagraph class="fontsize10" id="ycf25459c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>$425,000,000 is provided for design, planning, engineering, construction of, and program management for—</chapeau><clause class="fontsize10" id="ycf25459d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the enlisted boot camp barracks and multi-use training center; and</content></clause><clause class="fontsize10" id="ycf25459e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>other related facilities at the enlisted boot camp;</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf25459f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>$500,000,000 is provided for—</chapeau><clause class="fontsize10" id="ycf2545a0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>construction, improvement, and dredging at the Coast Guard Yard; and</content></clause><clause class="fontsize10" id="ycf2545a1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>acquisition of a floating drydock for the Coast Guard Yard;</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf2545a2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>not more than $2,729,500,000 is provided for homeports and hangars for cutters and aircraft for which funds are appropriated under paragraph (1) through (9); and</content></subparagraph><subparagraph class="fontsize10" id="ycf2545a3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>$300,000,000 is provided for homeporting of the existing polar icebreaker commissioned into service in 2025;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2545a4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">“(11) </num><content>$2,200,000,000 is provided for aviation, cutter, and shore facility depot maintenance and maintenance of command, control, communication, computer, and cyber assets;</content></paragraph><paragraph class="fontsize10" id="ycf2545a5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">“(12) </num><content>$170,000,000 is provided for improving maritime domain awareness on the maritime border, at United States ports, at land-based facilities and in the cyber domain; and</content></paragraph><paragraph class="fontsize10" id="ycf2545a6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">“(13) </num><content>$75,000,000 is provided to contract the services of, acquire, or procure autonomous maritime systems.”</content></paragraph></section>
</subchapter></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf2545a7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40001/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Technical and Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>The analysis for chapter 11 of title 14, United <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2545a8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t14">14 USC </ref></p><p class="leftAlign firstIndent0 fontsize8" id="xcf2545a9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 1101.</p></sidenote>States Code, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><toc>
<referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">“subchapter v—</inline></designator>
<label><inline class="smallCaps">coast guard mission readiness</inline></label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>“1181. </designator>
<label>Special appropriations.”.</label>
</referenceItem></toc>
</quotedContent></content></subsection></section>
<section id="d3245e10187" identifier="/us/pl/119/21/tIV/s40002" style="-uslm-lc:I658145"><num class="fontsize12" value="40002">SEC. 40002. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf256cba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadlines.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf256cbb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t47/s309">47 USC 309 note</ref>.</p></sidenote><heading>SPECTRUM AUCTIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf26cc4c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycf26cc4d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/a/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Assistant secretary<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Assistant Secretary</term>” means the Assistant Secretary of Commerce for Communications and Information.</content></paragraph><paragraph class="fontsize10" id="ycf26cc4e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/a/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Commission<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Commission</term>” means the Federal Communications Commission.</content></paragraph><paragraph class="fontsize10" id="ycf26cc4f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/a/3" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Covered band<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>covered band</term>”—</chapeau><subparagraph class="fontsize10" id="ycf26cc50-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>except as provided in subparagraph (B), means the band of frequencies between 1.3 gigahertz and 10.5 gigahertz; and<page identifier="/us/stat/139/129">139 STAT. 129</page></content></subparagraph><subparagraph class="fontsize10" id="ycf26cc51-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>does not include—</chapeau><clause class="fontsize10" id="ycf26cc52-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/a/3/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the band of frequencies between 3.1 gigahertz and 3.45 gigahertz for purposes of auction, reallocation, modification, or withdrawal; or</content></clause><clause class="fontsize10" id="ycf26cc53-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/a/3/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the band of frequencies between 7.4 gigahertz and 8.4 gigahertz for purposes of auction, reallocation, modification, or withdrawal.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf26cc54-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/a/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Full-power commercial licensed use cases<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>full-power commercial licensed use cases</term>” means flexible use wireless broadband services with base station power levels sufficient for high-power, high-density, and wide-area commercial mobile services, consistent with the service rules under <ref href="/us/cfr/t47/pt27">part 27 of title 47, Code of Federal Regulations</ref>, or any successor regulations, for wireless broadband deployments throughout the covered band.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf26cc55-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">General Auction Authority<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf26cc56-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26cc57-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><inline class="smallCaps">Amendment</inline>.—</heading><content>Section 309(j)(11) of the Communications Act of 1934 (<ref href="/us/usc/t47/s309/j/11">47 U.S.C. 309(j)(11)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>grant a license or permit under this subsection shall expire March 9, 2023</quotedText>” and all that follows and <amendingAction type="insert">inserting</amendingAction> the following: "complete a system of competitive bidding under this subsection shall expire September 30, 2034, except that, with respect to the electromagnetic spectrum— <quotedContent>“<subparagraph class="fontsize10" id="ycf26cc58-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>between the frequencies of 3.1 gigahertz and 3.45 gigahertz, such authority shall not apply; and</content></subparagraph><subparagraph class="fontsize10" id="ycf26f369-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>between the frequencies of 7.4 gigahertz and 8.4 gigahertz, such authority shall not apply.”</content></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf26f36a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Spectrum auctions<inline class="noSmallCaps">.—</inline></heading><content>The Commission shall grant licenses through systems of competitive bidding, before the expiration of the general auction authority of the Commission under section 309(j)(11) of the Communications Act of 1934 (<ref href="/us/usc/t47/s309/j/11">47 U.S.C. 309(j)(11)</ref>), as amended by paragraph (1) of this subsection, for not less than 300 megahertz, including by completing a system of competitive bidding not later than 2 years after the date of enactment of this Act for not less than 100 megahertz in the band between 3.98 gigahertz and 4.2 gigahertz.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf26f36b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Identification for Reallocation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf26f36c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The Assistant Secretary, in consultation with the Commission, shall identify 500 megahertz of frequencies in the covered band for reallocation to non-Federal use, shared Federal and non-Federal use, or a combination thereof, for full-power commercial licensed use cases, that—</chapeau><subparagraph class="fontsize10" id="ycf26f36d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>as of the date of enactment of this Act, are allocated for Federal use; and</content></subparagraph><subparagraph class="fontsize10" id="ycf26f36e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>shall be in addition to the 300 megahertz of frequencies for which the Commission grants licenses under subsection (b)(2).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf26f36f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Schedule<inline class="noSmallCaps">.—</inline></heading><chapeau>The Assistant Secretary shall identify the frequencies under paragraph (1) according to the following schedule:</chapeau><subparagraph class="fontsize10" id="ycf26f370-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Not later than 2 years after the date of enactment of this Act, the Assistant Secretary shall identify not less than 200 megahertz of frequencies within the covered band.</content></subparagraph><subparagraph class="fontsize10" id="ycf26f371-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Not later than 4 years after the date of enactment of this Act, the Assistant Secretary shall identify any <page identifier="/us/stat/139/130">139 STAT. 130</page>
remaining bandwidth required to be identified under paragraph (1).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf26f372-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Required analysis<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf26f373-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26f374-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>In determining under paragraph (1) which specific frequencies within the covered band to reallocate, the Assistant Secretary shall determine the feasibility of the reallocation of frequencies.</content></subparagraph><subparagraph class="fontsize10" id="ycf26f375-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26f376-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Assessment.</p></sidenote><inline class="smallCaps">Requirements</inline>.—</heading><content>In conducting the analysis under subparagraph (A), the Assistant Secretary shall assess net revenue potential, relocation or sharing costs, as applicable, and the feasibility of reallocating specific frequencies, with the goal of identifying the best approach to maximize net proceeds of systems of competitive bidding for the Treasury, consistent with section 309(j) of the Communications Act of 1934 (<ref href="/us/usc/t47/s309/j">47 U.S.C. 309(j)</ref>).</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf26f377-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26f378-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Notifications.</p></sidenote><inline class="smallCaps">Auctions</inline>.—</heading><chapeau>The Commission shall grant licenses for the frequencies identified for reallocation under subsection (c) through systems of competitive bidding in accordance with the following schedule:</chapeau><paragraph class="fontsize10" id="ycf26f379-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Not later than 4 years after the date of enactment of this Act, the Commission shall, after notifying the Assistant Secretary, complete 1 or more systems of competitive bidding for not less than 200 megahertz of the frequencies.</content></paragraph><paragraph class="fontsize10" id="ycf26f37a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26f37b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Compliance.</p></sidenote>Not later than 8 years after the date of enactment of this Act, the Commission shall, after notifying the Assistant Secretary, complete 1 or more systems of competitive bidding for any frequencies identified under subsection (c) that remain to be auctioned after compliance with paragraph (1) of this subsection.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf26f37c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26f37d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">President.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf26f37e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="smallCaps">Limitation</inline>.—</heading><content>The President shall modify or withdraw any frequency proposed for reallocation under this section not later than 60 days before the commencement of a system of competitive bidding scheduled by the Commission with respect to that frequency, if the President determines that such modification or withdrawal is necessary to protect the national security of the United States.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf26f37f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26f380-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf26f381-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><inline class="smallCaps">Appropriation</inline>.—</heading><chapeau>In addition to amounts otherwise available, there is appropriated to the Department of Commerce for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $50,000,000, to remain available through September 30, 2034, to provide additional support to the Assistant Secretary to—</chapeau><paragraph class="fontsize10" id="ycf26f382-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26f383-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Analysis.</p></sidenote>conduct a timely spectrum analysis of the bands of frequencies—</chapeau><subparagraph class="fontsize10" id="ycf26f384-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/f/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>between 2.7 gigahertz and 2.9 gigahertz;</content></subparagraph><subparagraph class="fontsize10" id="ycf26f385-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/f/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>between 4.4 gigahertz and 4.9 gigahertz; and</content></subparagraph><subparagraph class="fontsize10" id="ycf26f386-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/f/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>between 7.25 gigahertz and 7.4 gigahertz; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf26f387-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40002/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26f388-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Publication.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf26f389-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reports.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf26f38a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Assessments.</p></sidenote>publish a biennial report, with the last report to be published not later than June 30, 2034, on the value of all spectrum used by Federal entities (as defined in section 113(l) of the National Telecommunications and Information Administration Organization Act (<ref href="/us/usc/t47/s923/l">47 U.S.C. 923(l)</ref>)), that assesses the value of bands of frequencies in increments of not more than 100 megahertz.<page identifier="/us/stat/139/131">139 STAT. 131</page></content></paragraph></subsection></section>
<section id="d3245e10478" identifier="/us/pl/119/21/tIV/s40003" style="-uslm-lc:I658145"><num class="fontsize12" value="40003">SEC. 40003. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf26f38b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>AIR TRAFFIC CONTROL IMPROVEMENTS.</heading><subsection class="firstIndent0 fontsize10" id="ycf27b6dc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf27b6dd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriation authorization.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf27b6de-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><inline class="smallCaps">In General</inline>.—</heading><chapeau>For the purpose of the acquisition, construction, sustainment, and improvement of facilities and equipment necessary to improve or maintain aviation safety, in addition to amounts otherwise made available, there is appropriated to the Administrator of the Federal Aviation Administration for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf27b6df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$4,750,000,000 for telecommunications infrastructure modernization and systems upgrades;</content></paragraph><paragraph class="fontsize10" id="ycf27b6e0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$3,000,000,000 for radar systems replacement;</content></paragraph><paragraph class="fontsize10" id="ycf27b6e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>$500,000,000 for runway safety technologies, runway lighting systems, airport surface surveillance technologies, and to carry out section 347 of the FAA Reauthorization Act of 2024;</content></paragraph><paragraph class="fontsize10" id="ycf27b6e2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>$300,000,000 for Enterprise Information Display Systems;</content></paragraph><paragraph class="fontsize10" id="ycf27b6e3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>$80,000,000 to acquire and install not less than 50 Automated Weather Observing Systems, to acquire and install not less than 60 Visual Weather Observing Systems, to acquire and install not less than 64 weather camera sites, and to acquire and install weather stations;</content></paragraph><paragraph class="fontsize10" id="ycf27b6e4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>$40,000,000 to carry out <ref href="/us/usc/t49/s44745">section 44745 of title 49, United States Code</ref>, (except for activities described in paragraph (5));</content></paragraph><paragraph class="fontsize10" id="ycf27b6e5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>$1,900,000,000 for necessary actions to construct a new air route traffic control center (in this subsection referred to as “ARTCC”): <proviso><i> Provided</i>, That not more than 2 percent of such amount is used for planning or administrative purposes: </proviso><proviso><i> Provided further</i>, That at least 3 existing ARTCCs are divested and integrated into the newly constructed ARTCC;</proviso></content></paragraph><paragraph class="fontsize10" id="ycf27b6e6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>$100,000,000 to conduct an ARTCC Realignment and Consolidation Effort under which at least 10 existing ARTCCs are closed or consolidated to facilitate recapitalization of ARTCC facilities owned and operated by the Federal Aviation Administration;</content></paragraph><paragraph class="fontsize10" id="ycf27b6e7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>$1,000,000,000 to support recapitalization and consolidation of terminal radar approach control facilities (in this subsection referred to as “TRACONs”), the analysis and identification of TRACONs for divestment, consolidation, or integration, planning, site selection, facility acquisition, and transition activities and other appropriate activities for carrying out such divestment, consolidation, or integration, and the establishment of brand new TRACONs;</content></paragraph><paragraph class="fontsize10" id="ycf27b6e8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><content>$350,000,000 for unstaffed infrastructure sustainment and replacement;</content></paragraph><paragraph class="fontsize10" id="ycf27b6e9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><content>$50,000,000 to carry out section 961 of the FAA Reauthorization Act of 2024;</content></paragraph><paragraph class="fontsize10" id="ycf27b6ea-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><content>$300,000,000 to carry out section 619 of the FAA Reauthorization Act of 2024;</content></paragraph><paragraph class="fontsize10" id="ycf27b6eb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/13" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">(13) </num><content>$50,000,000 to carry out section 621 of the FAA Reauthorization Act of 2024 and to deploy remote tower technology at untowered airports; and</content></paragraph><paragraph class="fontsize10" id="ycf27b6ec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/a/14" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="14">(14) </num><content>$100,000,000 for air traffic controller advanced training technologies.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf27b6ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40003/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Quarterly Reporting<inline class="noSmallCaps">.—</inline></heading><content>Not later than 180 days after the date of enactment of this Act, and every 90 days thereafter, the Administrator of the Federal Aviation Administration shall submit <page identifier="/us/stat/139/132">139 STAT. 132</page>
to Congress a report that describes any expenditures under this section.</content></subsection></section>
<section id="d3245e10577" identifier="/us/pl/119/21/tIV/s40004" style="-uslm-lc:I658145"><num class="fontsize12" value="40004">SEC. 40004. </num><heading>SPACE LAUNCH AND REENTRY LICENSING AND PERMITTING USER FEES.</heading><subsection class="firstIndent0 fontsize10" id="ycf282b1e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40004/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/usc/t51/ch509">Chapter 509 of title 51, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new section:<quotedContent><section class="centered fontsize12" id="ycf28c75f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658165"><num class="fontsize12" value="50924">“§ 50924.</num><heading class="fontsize12"> Space <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf28c760-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t51/s50924">51 USC 50924</ref>.</p></sidenote>launch and reentry licensing and permitting user fees</heading><subsection class="firstIndent0 fontsize10" id="ycf28c761-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf28c762-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">Fees</inline>.—</heading><paragraph class="fontsize10" id="ycf28c763-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary of Transportation shall impose a fee, which shall be deposited in the account established under subsection (b), on each launch or reentry carried out under a license or permit issued under section 50904 during 2026 or a subsequent year, in an amount equal to the lesser of—</chapeau><subparagraph class="fontsize10" id="ycf28c764-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the amount specified in paragraph (2) for the year involved per pound of the weight of the payload; or</content></subparagraph><subparagraph class="fontsize10" id="ycf28c765-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the amount specified in paragraph (3) for the year involved.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf28c766-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Paragraph (2) specified amount<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount specified in this paragraph is—</chapeau><subparagraph class="fontsize10" id="ycf28c767-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>for 2026, $0.25;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c768-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>for 2027, $0.35;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c769-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>for 2028, $0.50;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c76a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>for 2029, $0.60;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c76b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>for 2030, $0.75;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c76c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>for 2031, $1;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c76d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>for 2032, $1.25;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c76e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>for 2033, $1.50; and</content></subparagraph><subparagraph class="fontsize10" id="ycf28c76f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>for 2034 and each subsequent year, the amount specified in this paragraph for the previous year increased by the percentage increase in the consumer price index for all urban consumers (all items; United States city average) over the previous year.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf28c770-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Paragraph (3) specified amount<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount specified in this paragraph is—</chapeau><subparagraph class="fontsize10" id="ycf28c771-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>for 2026, $30,000;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c772-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>for 2027, $40,000;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c773-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>for 2028, $50,000;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c774-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>for 2029, $75,000;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c775-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>for 2030, $100,000;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c776-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>for 2031, $125,000;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c777-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>for 2032, $170,000;</content></subparagraph><subparagraph class="fontsize10" id="ycf28c778-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>for 2033, $200,000; and</content></subparagraph><subparagraph class="fontsize10" id="ycf28c779-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>for 2034 and each subsequent year, the amount specified in this paragraph for the previous year increased by the percentage increase in the consumer price index for all urban consumers (all items; United States city average) over the previous year.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf28c77a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Office of Commercial Space Transportation Launch and Reentry Licensing and Permitting Fund<inline class="noSmallCaps">.—</inline></heading><content>There is established in the Treasury of the United States a separate account, which shall be known as the ‘Office of Commercial Space Transportation Launch and Reentry Licensing and Permitting Fund’, for <page identifier="/us/stat/139/133">139 STAT. 133</page>
the purposes of expenses of the Office of Commercial Space Transportation of the Federal Aviation Administration and to carry out section 630(b) of the FAA Reauthorization Act of 2024. 70 percent of the amounts deposited into the fund shall be available for such purposes and shall be available without further appropriation and without fiscal year limitation.”</content></subsection></section>
</quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf28c77b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40004/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Clerical Amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for <ref href="/us/usc/t51/ch509">chapter 509 of title 51, United States Code</ref>, <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf28c77c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">51 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf28c77d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 50901.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 50923 the following:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“50924. </designator>
<label>Space launch and reentry licensing and permitting user fees.”.</label>
</referenceItem></toc>
</quotedContent></content></subsection></section>
<section id="d3245e10774" identifier="/us/pl/119/21/tIV/s40005" style="-uslm-lc:I658145"><num class="fontsize12" value="40005">SEC. 40005. </num><heading>MARS MISSIONS, ARTEMIS MISSIONS, AND MOON TO MARS PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="ycf298ace-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40005/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/usc/t51/ch203">Chapter 203 of title 51, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><section class="centered fontsize12" id="ycf2a4e1f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658165"><num class="fontsize12" value="20306">“§ 20306.</num><heading class="fontsize12"> <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2a4e20-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadlines.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf2a4e21-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t51/s20306">51 USC 20306</ref>.</p></sidenote>Special appropriations for Mars missions, Artemis missions, and Moon to Mars program</heading><subsection class="firstIndent0 fontsize10" id="ycf2a4e22-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2a4e23-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf2a4e24-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><inline class="smallCaps">In General</inline>.—</heading><chapeau>In addition to amounts otherwise available, there is appropriated to the Administration for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $9,995,000,000, to remain available until September 30, 2032, to use as follows:</chapeau><paragraph class="fontsize10" id="ycf2a4e25-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><chapeau>$700,000,000, to be obligated not later than fiscal year 2026, for the procurement, using a competitively bid, firm fixed-price contract with a United States commercial provider (as defined in section 50101(7)), of a high-performance Mars telecommunications orbiter—</chapeau><subparagraph class="fontsize10" id="ycf2a4e26-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>that—</chapeau><clause class="fontsize10" id="ycf2a4e27-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>is capable of providing robust, continuous communications for—</chapeau><subclause class="fontsize10" id="ycf2a4e28-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>a Mars sample return mission, as described in section 432(3)(C) of the National Aeronautics and Space Administration Transition Authorization Act of 2017 (<ref href="/us/usc/t51/s20302">51 U.S.C. 20302 note</ref>; <ref href="/us/pl/115/10">Public Law 115–10</ref>); and</content></subclause><subclause class="fontsize10" id="ycf2a4e29-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>future Mars surface, orbital, and human exploration missions;</content></subclause></clause><clause class="fontsize10" id="ycf2a4e2a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>supports autonomous operations, onboard processing, and extended mission duration capabilities; and</content></clause><clause class="fontsize10" id="ycf2a4e2b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><chapeau>is selected from among the commercial proposals that—</chapeau><subclause class="fontsize10" id="ycf2a4e2c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>received funding from the Administration in fiscal year 2024 or 2025 for commercial design studies for Mars Sample Return; and</content></subclause><subclause class="fontsize10" id="ycf2a4e2d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>proposed a separate, independently launched Mars telecommunication orbiter supporting an end-to-end Mars sample return mission; and</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf2a4e2e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>which shall be delivered to the Administration not later than December 31, 2028.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2a4e2f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>$2,600,000,000 to meet the requirements of section 20302(a) using the program of record known, as of the date of the enactment of this section, as ‘Gateway’, and as described in section 10811(b)(2)(B)(iv) of the National Aeronautics and Space Administration Authorization Act of 2022 (<ref href="/us/usc/t51">51 U.S.C. </ref><page identifier="/us/stat/139/134">139 STAT. 134</page>
20302 note; <ref href="/us/pl/117/167">Public Law 117–167</ref>), of which not less than $750,000,000 shall be obligated for each of fiscal years 2026, 2027, and 2028.</content></paragraph><paragraph class="fontsize10" id="ycf2a4e30-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>$4,100,000,000 for expenses related to meeting the requirements of section 10812 of the National Aeronautics and Space Administration Authorization Act of 2022 (<ref href="/us/usc/t51/s20301">51 U.S.C. 20301</ref>; <ref href="/us/pl/117/167">Public Law 117–167</ref>) for the procurement, transportation, integration, operation, and other necessary expenses of the Space Launch System for Artemis Missions IV and V, of which not less than $1,025,000,000 shall be obligated for each of fiscal years 2026, 2027, 2028, and 2029.</content></paragraph><paragraph class="fontsize10" id="ycf2a4e31-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>$20,000,000 for expenses related to the continued procurement of the multi-purpose crew vehicle described in section 303 of the National Aeronautics and Space Administration Authorization Act of 2010 (<ref href="/us/usc/t42/s18323">42 U.S.C. 18323</ref>), known as the ‘Orion’, for use with the Space Launch System on the Artemis IV Mission and reuse in subsequent Artemis Missions, of which not less than $20,000,000 shall be obligated not later than fiscal year 2026.</content></paragraph><paragraph class="fontsize10" id="ycf2a4e32-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>$1,250,000,000 for expenses related to the operation of the International Space Station and for the purpose of meeting the requirement under section 503(a) of the National Aeronautics and Space Administration Authorization Act of 2010 (<ref href="/us/usc/t42/s18353/a">42 U.S.C. 18353(a)</ref>), of which not less than $250,000,000 shall be obligated for such expenses for each of fiscal years 2025, 2026, 2027, 2028, and 2029.</content></paragraph><paragraph class="fontsize10" id="ycf2a4e33-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><chapeau><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2a4e34-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">State listing.</p></sidenote>$1,000,000,000 for infrastructure improvements at the manned spaceflight centers of the Administration, of which not less than—</chapeau><subparagraph class="fontsize10" id="ycf2a4e35-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>$120,000,000 shall be obligated not later than fiscal year 2026 for construction, revitalization, recapitalization, or other infrastructure projects and improvements at the center described in Executive Order 12641 (<ref href="/us/fr/53/18816">53 Fed. Reg. 18816</ref>; relating to designating certain facilities of the National Aeronautics and Space Administration in the State of Mississippi as the John C. Stennis Space Center);</content></subparagraph><subparagraph class="fontsize10" id="ycf2a4e36-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>$250,000,000 shall be obligated not later than fiscal year 2026 for construction, revitalization, recapitalization, or other infrastructure projects and improvements at the center described in Executive Order 11129 (<ref href="/us/fr/28/12787">28 Fed. Reg. 12787</ref>; relating to designating certain facilities of the National Aeronautics and Space Administration and of the Department of Defense, in the State of Florida, as the John F. Kennedy Space Center);</content></subparagraph><subparagraph class="fontsize10" id="ycf2a4e37-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>$300,000,000 shall be obligated not later than fiscal year 2026 for construction, revitalization, recapitalization, or other infrastructure projects and improvements at the center described in the Joint Resolution entitled ‘Joint Resolution to designate the Manned Spacecraft Center in Houston, Texas, as the “Lyndon B. Johnson Space Center” in honor of the late President’, approved February 17, 1973 (<ref href="/us/pl/93/8">Public Law 93–8</ref>; <ref href="/us/stat/87/7">87 Stat. 7</ref>);</content></subparagraph><subparagraph class="fontsize10" id="ycf2a4e38-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>$100,000,000 shall be obligated not later than fiscal year 2026 for construction, revitalization, recapitalization, or other infrastructure projects and improvements at the center described in Executive Order 10870 (<ref href="/us/fr/25/2197">25 Fed. Reg. 2197</ref>; relating to designating the facilities of the <page identifier="/us/stat/139/135">139 STAT. 135</page>
National Aeronautics and Space Administration at Huntsville, Alabama, as the George C. Marshall Space Flight Center);</content></subparagraph><subparagraph class="fontsize10" id="ycf2a7549-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>$30,000,000 shall be obligated not later than fiscal year 2026 for construction, revitalization, recapitalization, or other infrastructure projects and improvements at the Michoud Assembly Facility in New Orleans, Louisiana; and</content></subparagraph><subparagraph class="fontsize10" id="ycf2a754a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2a754b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Transfer.</p></sidenote>$85,000,000 shall be obligated to carry out subsection (b), of which not less than $5,000,000 shall be obligated for the transportation of the space vehicle described in that subsection, with the remainder transferred not later than the date that is 18 months after the date of the enactment of this section to the entity designated under that subsection, for the purpose of construction of a facility to house the space vehicle referred to in that subsection.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2a754c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><content>$325,000,000 to fulfill contract number 80JSC024CA002 issued by the National Aeronautics and Space Administration on June 26, 2024.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2a754d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Space Vehicle Transfer<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf2a754e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Not later than 30 days after the date of the enactment of this section, the Administrator shall identify a space vehicle described in paragraph (2) to be—</chapeau><subparagraph class="fontsize10" id="ycf2a754f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>transferred to a field center of the Administration that is involved in the administration of the Commercial Crew Program (as described in section 302 of the National Aeronautics and Space Administration Transition Authorization Act of 2017 (<ref href="/us/usc/t51/s50111">51 U.S.C. 50111 note</ref>; <ref href="/us/pl/115/10">Public Law 115–10</ref>)); and</content></subparagraph><subparagraph class="fontsize10" id="ycf2a7550-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>placed on public exhibition at an entity within the Metropolitan Statistical Area where such center is located.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2a7551-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Space vehicle described<inline class="noSmallCaps">.—</inline></heading><chapeau>A space vehicle described in this paragraph is a vessel that—</chapeau><subparagraph class="fontsize10" id="ycf2a7552-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>has flown into space;</content></subparagraph><subparagraph class="fontsize10" id="ycf2a7553-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>has carried astronauts; and</content></subparagraph><subparagraph class="fontsize10" id="ycf2a7554-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>is selected with the concurrence of an entity designated by the Administrator.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2a7555-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Transfer<inline class="noSmallCaps">.—</inline></heading><content>Not later than 18 months after the date of the enactment of this section, the space vehicle identified under paragraph (1) shall be transferred to an entity designated by the Administrator.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2a7556-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Obligation of Funds<inline class="noSmallCaps">.—</inline></heading><chapeau>Funds appropriated under subsection (a) shall be obligated as follows:</chapeau><paragraph class="fontsize10" id="ycf2a7557-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>Not less than 50 percent of the total funds in subsection (a) shall be obligated not later than September 30, 2028.</content></paragraph><paragraph class="fontsize10" id="ycf2a7558-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>100 percent of funds shall be obligated not later than September 30, 2029.</content></paragraph><paragraph class="fontsize10" id="ycf2a7559-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>All associated outlays shall occur not later than September 30, 2034.”</content></paragraph></subsection></section>
</quotedContent>.<page identifier="/us/stat/139/136">139 STAT. 136</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf2a755a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40005/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Clerical Amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for <ref href="/us/usc/t51/ch203">chapter 203 of title 51, United States Code</ref>, <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2a755b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">51 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf2a755c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 20301.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“20306. </designator>
<label>Special appropriations for Mars missions, Artemis missions, and Moon to Mars program.”.</label>
</referenceItem></toc>
</quotedContent></content></subsection></section>
<section id="d3245e11086" identifier="/us/pl/119/21/tIV/s40006" style="-uslm-lc:I658145"><num class="fontsize12" value="40006">SEC. 40006. </num><heading>CORPORATE AVERAGE FUEL ECONOMY CIVIL PENALTIES.</heading><subsection class="firstIndent0 fontsize10" id="ycf2ac37d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40006/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau><ref href="/us/usc/t49/s32912">Section 32912 of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf2ac37e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40006/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (b), in the matter preceding paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$5</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$0.00</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf2ac37f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40006/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (c)(1)(B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$10</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$0.00</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2ac380-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40006/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2ac381-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t49/s32912">49 USC 32912 note</ref>.</p></sidenote><inline class="smallCaps">Effect; Applicability</inline>.—</heading><chapeau>The amendments made by subsection (a) shall—</chapeau><paragraph class="fontsize10" id="ycf2ac382-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40006/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>take effect on the date of enactment of this section; and</content></paragraph><paragraph class="fontsize10" id="ycf2ac383-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIV/s40006/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>apply to all model years of a manufacturer for which the Secretary of Transportation has not provided a notification pursuant to <ref href="/us/usc/t49/s32903/b/2/B">section 32903(b)(2)(B) of title 49, United States Code</ref>, specifying the penalty due for the average fuel economy of that manufacturer being less than the applicable standard prescribed under section 32902 of that title.</content></paragraph></subsection></section>
<section id="d3245e11152" identifier="/us/pl/119/21/tIV/s40007" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="40007">SEC. 40007. </num><heading>PAYMENTS FOR LEASE OF METROPOLITAN WASHINGTON AIRPORTS.</heading><content class="firstIndent0 fontsize10" id="xcf2aea94-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  <ref href="/us/usc/t49/s49104/b">Section 49104(b) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf2b11a5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2b11a6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">Payments</inline>.—</heading><paragraph class="fontsize10" id="ycf2b11a7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to paragraph (2), under the lease, the Airports Authority must pay to the general fund of the Treasury annually an amount, computed using the GNP Price Deflator—</chapeau><subparagraph class="fontsize10" id="ycf2b11a8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>during the period from 1987 to 2026, equal to $3,000,000 in 1987 dollars; and</content></subparagraph><subparagraph class="fontsize10" id="ycf2b11a9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>for 2027 and subsequent years, equal to $15,000,000 in 2027 dollars.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2b11aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Renegotiation<inline class="noSmallCaps">.—</inline></heading><content>The Secretary and the Airports Authority shall renegotiate the level of lease payments at least once every 10 years to ensure that in no year the amount specified in paragraph (1)(B) is less than $15,000,000 in 2027 dollars.”</content></paragraph></subsection></quotedContent>.</content></section>
<section id="d3245e11202" identifier="/us/pl/119/21/tIV/s40008" style="-uslm-lc:I658145"><num class="fontsize12" value="40008">SEC. 40008. </num><heading>RESCISSION OF CERTAIN AMOUNTS FOR THE NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION.</heading><content style="-uslm-lc:I658120">  Any unobligated balances of amounts appropriated or otherwise made available by sections 40001, 40002, 40003, and 40004 of <ref href="/us/pl/117/169">Public Law 117–169</ref> (<ref href="/us/stat/136/2028">136 Stat. 2028</ref>) are hereby rescinded.</content></section>
<section id="d3245e11215" identifier="/us/pl/119/21/tIV/s40009" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="40009">SEC. 40009. </num><heading>REDUCTION IN ANNUAL TRANSFERS TO TRAVEL PROMOTION FUND.</heading><content style="-uslm-lc:I658120">  Subsection (d)(2)(B) of the Travel Promotion Act of 2009 (<ref href="/us/usc/t22/s2131/d/2/B">22 U.S.C. 2131(d)(2)(B)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$100,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$20,000,000</quotedText>”.<page identifier="/us/stat/139/137">139 STAT. 137</page></content></section>
<section id="d3245e11236" identifier="/us/pl/119/21/tIV/s40010" style="-uslm-lc:I658145"><num class="fontsize12" value="40010">SEC. 40010. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2b38bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Rescission.</p></sidenote><heading>TREATMENT OF UNOBLIGATED FUNDS FOR ALTERNATIVE FUEL AND LOW-EMISSION AVIATION TECHNOLOGY.</heading><content style="-uslm-lc:I658120">  Out of the amounts made available by <ref href="/us/pl/117/169/tIV/s40007/a">section 40007(a) of title IV of Public Law 117–169</ref> (<ref href="/us/usc/t49/s44504">49 U.S.C. 44504 note</ref>), any unobligated balances of such amounts are hereby rescinded.</content></section>
<section id="d3245e11253" identifier="/us/pl/119/21/tIV/s40011" style="-uslm-lc:I658145"><num class="fontsize12" value="40011">SEC. 40011. </num><heading>RESCISSION OF AMOUNTS APPROPRIATED TO PUBLIC WIRELESS SUPPLY CHAIN INNOVATION FUND.</heading><content style="-uslm-lc:I658120">  Of the unobligated balances of amounts made available under section 106(a) of the CHIPS Act of 2022 (<ref href="/us/pl/117/167">Public Law 117–167</ref>; <ref href="/us/stat/136/1392">136 Stat. 1392</ref>), $850,000,000 are permanently rescinded.</content></section>
</title>
<title id="d3245e11267" identifier="/us/pl/119/21/tV" style="-uslm-lc:I658178"><num value="V">TITLE V—</num><heading>COMMITTEE ON ENERGY AND NATURAL RESOURCES</heading>
<subtitle id="d3245e11272" identifier="/us/pl/119/21/tV/stA" style="-uslm-lc:I658178"><num value="A">Subtitle A—</num><heading>Oil and Gas Leasing</heading>
<section id="d3245e11277" identifier="/us/pl/119/21/tV/stA/s50101" style="-uslm-lc:I658145"><num class="fontsize12" value="50101">SEC. 50101. </num><heading>ONSHORE OIL AND GAS LEASING.</heading><subsection class="firstIndent0 fontsize10" id="ycf2c984c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2c984d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t30/s188">30 USC 188</ref> and note.</p></sidenote><inline class="smallCaps">Repeal of Inflation Reduction Act Provisions</inline>.—</heading><paragraph class="fontsize10" id="ycf2c984e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Onshore oil and gas royalty rates<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/pl/117/169/s50262/a">Subsection (a) of section 50262 of Public Law 117–169</ref> <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2c984f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t30/s226">30 USC 226</ref>.</p></sidenote>(<ref href="/us/stat/136/2056">136 Stat. 2056</ref>) is <amendingAction type="repeal">repealed</amendingAction>, and any provision of law amended or <amendingAction type="repeal">repealed</amendingAction> by that subsection is restored or revived as if that subsection had not been enacted into law.</content></paragraph><paragraph class="fontsize10" id="ycf2c9850-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Noncompetitive leasing<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/pl/117/169/s50262/e">Subsection (e) of section 50262 of Public Law 117–169</ref> <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2cbf61-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t30/s226">30 USC 226</ref>.</p></sidenote>(<ref href="/us/stat/136/2057">136 Stat. 2057</ref>) is <amendingAction type="repeal">repealed</amendingAction>, and any provision of law amended or <amendingAction type="repeal">repealed</amendingAction> by that subsection is restored or revived as if that subsection had not been enacted into law.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2cbf62-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2cbf63-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Compliance.</p></sidenote><inline class="smallCaps">Requirement to Immediately Resume Onshore Oil and Gas Lease Sales</inline>.—</heading><paragraph class="fontsize10" id="ycf2cbf64-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2cbf65-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf2cbf66-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t30/s226">30 USC 226 note</ref>.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>The Secretary of the Interior shall immediately resume quarterly onshore oil and gas lease sales in compliance with the Mineral Leasing Act (<ref href="/us/usc/t30/s181/etseq">30 U.S.C. 181 et seq.</ref>).</content></paragraph><paragraph class="fontsize10" id="ycf2cbf67-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Requirement<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary of the Interior shall ensure—</chapeau><subparagraph class="fontsize10" id="ycf2cbf68-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>that any oil and gas lease sale required under paragraph (1) is conducted immediately on completion of all applicable scoping, public comment, and environmental analysis requirements under the Mineral Leasing Act (<ref href="/us/usc/t30/s181/etseq">30 U.S.C. 181 et seq.</ref>) and the National Environmental Policy Act of 1969 (<ref href="/us/usc/t42/s4321/etseq">42 U.S.C. 4321 et seq.</ref>); and</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf69-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>that the processes described in subparagraph (A) are conducted in a timely manner to ensure compliance with subsection (b)(1).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2cbf6a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2cbf6b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Lease of oil and gas lands</inline>.—</heading><content>Section 17(b)(1)(A) of the Mineral Leasing Act (<ref href="/us/usc/t30/s226/b/1/A">30 U.S.C. 226(b)(1)(A)</ref>), as amended by subsection (a), <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>For purposes of the previous sentence, the term ‘<term>eligible lands</term>’ means all lands that are subject to leasing under this Act and are not excluded from leasing by a statutory prohibition, and the term ‘<term>available</term>’, with respect to eligible lands, means those lands that have been designated as open for leasing under a land use plan developed under section 202 of the Federal Land Policy and <page identifier="/us/stat/139/138">139 STAT. 138</page>
Management Act of 1976 (<ref href="/us/usc/t43/s1712">43 U.S.C. 1712</ref>) and that have been nominated for leasing through the submission of an expression of interest, are subject to drainage in the absence of leasing, or are otherwise designated as available pursuant to regulations adopted by the Secretary.</quotedText>” after “<quotedText>sales are necessary.</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2cbf6c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2cbf6d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t30/s226">30 USC 226 note</ref>.</p></sidenote><inline class="smallCaps">Quarterly Lease Sales</inline>.—</heading><paragraph class="fontsize10" id="ycf2cbf6e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2cbf6f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">State listing.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>In accordance with the Mineral Leasing Act (<ref href="/us/usc/t30/s181/etseq">30 U.S.C. 181 et seq.</ref>), each fiscal year, the Secretary of the Interior shall conduct a minimum of 4 oil and gas lease sales of available land in each of the following States:</chapeau><subparagraph class="fontsize10" id="ycf2cbf70-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Wyoming.</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf71-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>New Mexico.</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf72-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>Colorado.</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf73-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>Utah.</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf74-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><content>Montana.</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf75-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1/F" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">(F) </num><content>North Dakota.</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf76-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1/G" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">(G) </num><content>Oklahoma.</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf77-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1/H" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">(H) </num><content>Nevada.</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf78-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/1/I" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>Alaska.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2cbf79-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Requirement<inline class="noSmallCaps">.—</inline></heading><chapeau>In conducting a lease sale under paragraph (1) in a State described in that paragraph, the Secretary of the Interior—</chapeau><subparagraph class="fontsize10" id="ycf2cbf7a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall offer not less than 50 percent of available parcels nominated for oil and gas development under the applicable resource management plan in effect for relevant Bureau of Land Management resource management areas within the applicable State; and</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf7b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>shall not restrict the parcels offered to 1 Bureau of Land Management field office within the applicable State unless all nominated parcels are located within the same Bureau of Land Management field office.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2cbf7c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Replacement sales<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary of the Interior shall conduct a replacement sale during the same fiscal year if—</chapeau><subparagraph class="fontsize10" id="ycf2cbf7d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>a lease sale under paragraph (1) is canceled, delayed, or deferred, including for a lack of eligible parcels; or</content></subparagraph><subparagraph class="fontsize10" id="ycf2cbf7e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>during a lease sale under paragraph (1) the percentage of acreage that does not receive a bid is equal to or greater than 25 percent of the acreage offered.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2cbf7f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Mineral Leasing Act Reforms<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 17 of the Mineral Leasing Act (<ref href="/us/usc/t30/s226">30 U.S.C. 226</ref>), as amended by subsection (a), <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf2cbf80-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> the section designation and all that follows through the end of subsection (a) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><section class="centered fontsize12" id="ycf2ce691-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658142"><num class="fontsize12" value="17">“SEC. 17. </num><heading class="fontsize12">LEASING OF OIL AND GAS PARCELS.</heading><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf2ce692-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Leasing Authorized<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf2ce693-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2ce694-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf2ce695-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Any parcel of land subject to disposition under this Act that is known or believed to contain oil or gas deposits shall be made available for leasing, subject to paragraph (2), by the Secretary of the Interior, not later than 18 months after the date of receipt by the Secretary of an expression of interest in leasing the applicable parcel of land available for disposition under this section, if the Secretary determines that the parcel of land is open to oil or gas leasing under the approved resource management plan applicable to <page identifier="/us/stat/139/139">139 STAT. 139</page>
the planning area in which the parcel of land is located that is in effect on the date on which the expression of interest was submitted to the Secretary (referred to in this subsection as the ‘<term>approved resource management plan</term>’).</content></paragraph><paragraph class="fontsize10" id="ycf2d0da6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Resource management plans<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf2d0da7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Lease terms and conditions<inline class="noSmallCaps">.—</inline></heading><chapeau>A lease issued by the Secretary under this section with respect to an applicable parcel of land made available for leasing under paragraph (1)—</chapeau><clause class="fontsize10" id="ycf2d0da8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>shall be subject to the terms and conditions of the approved resource management plan; and</content></clause><clause class="fontsize10" id="ycf2d0da9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>may not require any stipulations or mitigation requirements not included in the approved resource management plan.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf2d0daa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Effect of amendment<inline class="noSmallCaps">.—</inline></heading><content>The initiation of an amendment to an approved resource management plan shall not prevent or delay the Secretary from making the applicable parcel of land available for leasing in accordance with that approved resource management plan if the other requirements of this section have been met, as determined by the Secretary.”</content></subparagraph></paragraph></subsection></section>
</quotedContent>;</content></paragraph><paragraph class="fontsize10" id="ycf2d0dab-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (p), by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf2d0dac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2d0dad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">Term</inline>.—</heading><content>A permit to drill approved under this subsection shall be valid for a single, non-renewable 4-year period beginning on the date that the permit to drill is approved.”</content></paragraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycf2d0dae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50101/d/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> subsection (q) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf2d34bf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="q">“(q) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2d34c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Approval.</p></sidenote><inline class="smallCaps">Commingling of Production</inline>.—</heading><content>The Secretary of the Interior shall approve applications allowing for the commingling of production from 2 or more sources (including the area of an oil and gas lease, the area included in a drilling spacing unit, a unit participating area, a communitized area, or non-Federal property) before production reaches the point of royalty measurement regardless of ownership, the royalty rates, and the number or percentage of acres for each source if the applicant agrees to install measurement devices for each source, utilize an allocation method that achieves volume measurement uncertainty levels within plus or minus 2 percent during the production phase reported on a monthly basis, or utilize an approved periodic well testing methodology. Production from multiple oil and gas leases, drilling spacing units, communitized areas, or participating areas from a single wellbore shall be considered a single source. Nothing in this subsection shall prevent the Secretary of the Interior from continuing the current practice of exercising discretion to authorize higher percentage volume measurement uncertainty levels if appropriate technical and economic justifications have been provided.”</content></subsection></quotedContent>.</content></paragraph></subsection></section>
<section id="d3245e11655" identifier="/us/pl/119/21/tV/stA/s50102" style="-uslm-lc:I658145"><num class="fontsize12" value="50102">SEC. 50102. </num><heading>OFFSHORE OIL AND GAS LEASING.</heading><subsection class="firstIndent0 fontsize10" id="ycf2ee271-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2ee272-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t43/s1331">43 USC 1331 note</ref>.</p></sidenote><inline class="smallCaps">Lease Sales</inline>.—</heading><paragraph class="fontsize10" id="ycf2ee273-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Gulf of america region<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf2ee274-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding the 2024–2029 National Outer Continental Shelf Oil and Gas Leasing Program (and any successor leasing program that does not satisfy the requirements of this section), in addition to lease sales which may be held under that program, and except within areas subject to existing oil and gas <page identifier="/us/stat/139/140">139 STAT. 140</page>
leasing moratoria, the Secretary of the Interior shall conduct a minimum of 30 region-wide oil and gas lease sales, in a manner consistent with the schedule described in subparagraph (B), in the region identified in the map depicting lease terms and economic conditions accompanying the final notice of sale of the Bureau of Ocean Energy Management entitled “Gulf of Mexico Outer Continental Shelf Region-Wide Oil and Gas Lease Sale 254” (<ref href="/us/fr/85/8010">85 Fed. Reg. 8010</ref> (February 12, 2020)).</content></subparagraph><subparagraph class="fontsize10" id="ycf2ee275-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2ee276-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadlines.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf2ee277-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">Timing requirement</inline>.—</heading><chapeau>Of the not fewer than 30 region-wide lease sales required under this paragraph, the Secretary of the Interior shall—</chapeau><clause class="fontsize10" id="ycf2ee278-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>hold not fewer than 1 lease sale in the region described in subparagraph (A) by December 15, 2025;</content></clause><clause class="fontsize10" id="ycf2ee279-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>hold not fewer than 2 lease sales in that region in each of calendar years 2026 through 2039, 1 of which shall be held by March 15 of the applicable calendar year and 1 of which shall be held after March 15 but not later than August 15 of the applicable calendar year; and</content></clause><clause class="fontsize10" id="ycf2ee27a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a/1/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>hold not fewer than 1 lease sale in that region in calendar year 2040, which shall be held by March 15, 2040.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2ee27b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Alaska region<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf2ee27c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The Secretary of the Interior shall conduct a minimum of 6 offshore lease sales, in a manner consistent with the schedule described in subparagraph (B), in the Cook Inlet Planning Area as identified in the 2017–2022 Outer Continental Shelf Oil and Gas Leasing Proposed Final Program published on November 18, 2016, by the Bureau of Ocean Energy Management (as announced in the notice of availability of the Bureau of Ocean Energy Management entitled “Notice of Availability of the 2017–2022 Outer Continental Shelf Oil and Gas Leasing Proposed Final Program” (<ref href="/us/fr/81/84612">81 Fed. Reg. 84612</ref> (November 23, 2016))).</content></subparagraph><subparagraph class="fontsize10" id="ycf2f098d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2f098e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadlines.</p></sidenote><inline class="smallCaps">Timing requirement</inline>.—</heading><content>Of the not fewer than 6 lease sales required under this paragraph, the Secretary of the Interior shall hold not fewer than 1 lease sale in the area described in subparagraph (A) in each of calendar years 2026 through 2028, and in each of calendar years 2030 through 2032, by March 15 of the applicable calendar year.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2f098f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Requirements<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf2f0990-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Terms and stipulations for gulf of america sales<inline class="noSmallCaps">.—</inline></heading><chapeau>In conducting lease sales under subsection (a)(1), the Secretary of the Interior—</chapeau><subparagraph class="fontsize10" id="ycf2f0991-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall, subject to subparagraph (C), offer the same lease form, lease terms, economic conditions, and lease stipulations 4 through 9 as contained in the final notice of sale of the Bureau of Ocean Energy Management entitled “Gulf of Mexico Outer Continental Shelf Region-Wide Oil and Gas Lease Sale 254” (<ref href="/us/fr/85/8010">85 Fed. Reg. 8010</ref> (February 12, 2020));</content></subparagraph><subparagraph class="fontsize10" id="ycf2f0992-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2f0993-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Update.</p></sidenote>may update lease stipulations 1 through 3 and 10 described in that final notice of sale to reflect current conditions for lease sales conducted under subsection (a)(1);<page identifier="/us/stat/139/141">139 STAT. 141</page></content></subparagraph><subparagraph class="fontsize10" id="ycf2f0994-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>shall set the royalty rate at not less than 12½ percent but not greater than 16⅔ percent; and</content></subparagraph><subparagraph class="fontsize10" id="ycf2f0995-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>shall, for a lease in water depths of 800 meters or deeper issued as a result of a sale, set the primary term for 10 years.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2f0996-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Terms and stipulations for alaska region sales<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf2f0997-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In conducting lease sales under subsection (a)(2), the Secretary of the Interior shall offer the same lease form, lease terms, economic conditions, and stipulations as contained in the final notice of sale of the Bureau of Ocean Energy Management entitled “Cook Inlet Planning Area Outer Continental Shelf Oil and Gas Lease Sale 244” (<ref href="/us/fr/82/23291">82 Fed. Reg. 23291</ref> (May 22, 2017)).</content></subparagraph><subparagraph class="fontsize10" id="ycf2f0998-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2f0999-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">Revenue sharing</inline>.—</heading><chapeau>Notwithstanding section 8(g) and section 9 of the Outer Continental Shelf Lands Act (<ref href="/us/usc/t43/s1337/g">43 U.S.C. 1337(g)</ref>, 1338), and beginning in fiscal year 2034, of the bonuses, rents, royalties, and other revenues derived from lease sales conducted under subsection (a)(2)—</chapeau><clause class="fontsize10" id="ycf2f099a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>70 percent shall be paid to the State of Alaska; and</content></clause><clause class="fontsize10" id="ycf2f099b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>30 percent shall be deposited in the Treasury and credited to miscellaneous receipts.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf2f099c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Area offered for lease<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf2f099d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Gulf of america region<inline class="noSmallCaps">.—</inline></heading><chapeau>For each offshore lease sale conducted under subsection (a)(1), the Secretary of the Interior shall—</chapeau><clause class="fontsize10" id="ycf2f099e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>offer not fewer than 80,000,000 acres; or</content></clause><clause class="fontsize10" id="ycf2f099f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>if there are fewer than 80,000,000 acres that are unleased and available, offer all unleased and available acres.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf2f09a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Alaska region<inline class="noSmallCaps">.—</inline></heading><chapeau>For each offshore lease sale conducted under subsection (a)(2), the Secretary of the Interior shall—</chapeau><clause class="fontsize10" id="ycf2f09a1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/3/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>offer not fewer than 1,000,000 acres; or</content></clause><clause class="fontsize10" id="ycf2f09a2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/b/3/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>if there are fewer than 1,000,000 acres that are unleased and available, offer all unleased and available acres.</content></clause></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2f09a3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2f09a4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Approval.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf2f09a5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="smallCaps">Offshore Commingling</inline>.—</heading><chapeau>The Secretary of the Interior shall approve a request of an operator to commingle oil or gas production from multiple reservoirs within a single wellbore completed on the outer Continental Shelf in the Gulf of America Region unless the Secretary of the Interior determines that conclusive evidence establishes that the commingling—</chapeau><paragraph class="fontsize10" id="ycf2f09a6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>could not be conducted by the operator in a safe manner; or</content></paragraph><paragraph class="fontsize10" id="ycf2f09a7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>would result in an ultimate recovery from the applicable reservoirs to be reduced in comparison to the expected recovery of those reservoirs if they had not been commingled.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2f09a8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Offshore Oil and Gas Royalty Rate<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf2f09a9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/d/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2f09aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t43/s1337">43 USC 1337</ref> and note.</p></sidenote><inline class="smallCaps">Repeal</inline>.—</heading><content><ref href="/us/pl/117/169/s50261">Section 50261 of Public Law 117–169</ref> (<ref href="/us/stat/136/2056">136 Stat. 2056</ref>) is <amendingAction type="repeal">repealed</amendingAction>, and any provision of law amended or <amendingAction type="repeal">repealed</amendingAction> by that section is restored or revived as if that section had not been enacted into law.</content></paragraph><paragraph class="fontsize10" id="ycf2f09ab-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/d/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Royalty rate<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 8(a)(1) of the Outer Continental Shelf Lands Act (<ref href="/us/usc/t43/s1337/a/1">43 U.S.C. 1337(a)(1)</ref>) (as amended by paragraph (1)) <amendingAction type="amend">is amended</amendingAction>—<page identifier="/us/stat/139/142">139 STAT. 142</page></chapeau><subparagraph class="fontsize10" id="ycf2f09ac-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/d/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>not less than 12½ per centum</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>not less than 12½ percent, but not more than 16⅔ percent,</quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycf2f09ad-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (C), by <amendingAction type="delete">striking</amendingAction> “<quotedText>not less than 12½ per centum</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>not less than 12½ percent, but not more than 16⅔ percent,</quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycf2f09ae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/d/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in subparagraph (F), by <amendingAction type="delete">striking</amendingAction> “<quotedText>no less than 12½ per centum</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>not less than 12½ percent, but not more than 16⅔ percent,</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf2f09af-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/d/2/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>in subparagraph (H), by <amendingAction type="delete">striking</amendingAction> “<quotedText>no less than 12 and ½ per centum</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>not less than 12½ percent, but not more than 16⅔ percent,</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf2f09b0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Limitations on Amount of Distributed Qualified Outer Continental Shelf Revenues<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 105(f)(1) of the Gulf of Mexico Energy Security Act of 2006 (<ref href="/us/usc/t43/s1331">43 U.S.C. 1331 note</ref>; <ref href="/us/pl/109/432">Public Law 109–432</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf2f09b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></paragraph><paragraph class="fontsize10" id="ycf2f09b2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (C), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2055.</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2024;</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf2f09b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50102/e/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="fontsize10" id="ycf2f09b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>$650,000,000 for each of fiscal years 2025 through 2034; and</content></subparagraph><subparagraph class="fontsize10" id="ycf2f09b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>$500,000,000 for each of fiscal years 2035 through 2055.”</content></subparagraph></quotedContent>.</content></paragraph></subsection></section>
<section id="d3245e12040" identifier="/us/pl/119/21/tV/stA/s50103" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="50103">SEC. 50103. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2f30c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Repeal.</p></sidenote><heading>ROYALTIES ON EXTRACTED METHANE.</heading><content style="-uslm-lc:I658120">  <ref href="/us/pl/117/169/s50263">Section 50263 of Public Law 117–169</ref> (<ref href="/us/usc/t30/s1727">30 U.S.C. 1727</ref>) is <amendingAction type="repeal">repealed</amendingAction>.</content></section>
<section id="d3245e12059" identifier="/us/pl/119/21/tV/stA/s50104" style="-uslm-lc:I658145"><num class="fontsize12" value="50104">SEC. 50104. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf2f30c7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t16/s3143">16 USC 3143 note</ref>.</p></sidenote><heading>ALASKA OIL AND GAS LEASING.</heading><subsection class="firstIndent0 fontsize10" id="ycf301b28-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycf301b29-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/a/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Coastal plain<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Coastal Plain</term>” has the meaning given the term in <ref href="/us/pl/115/97/s20001/a">section 20001(a) of Public Law 115–97</ref> (<ref href="/us/usc/t16/s3143">16 U.S.C. 3143 note</ref>).</content></paragraph><paragraph class="fontsize10" id="ycf301b2a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/a/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Oil and gas program<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>oil and gas program</term>” means the oil and gas program established under <ref href="/us/pl/115/97/s20001/b/2">section 20001(b)(2) of Public Law 115–97</ref> (<ref href="/us/usc/t16/s3143">16 U.S.C. 3143 note</ref>).</content></paragraph><paragraph class="fontsize10" id="ycf301b2b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/a/3" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Secretary<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Secretary</term>” means the Secretary of the Interior, acting through the Bureau of Land Management.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf301b2c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Lease Sales Required<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf301b2d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf301b2e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Subject to paragraph (3), in addition to the lease sales required under section 20001(c)(1)(A) of <ref href="/us/pl/115/97">Public Law 115–97</ref> (<ref href="/us/usc/t16/s3143">16 U.S.C. 3143 note</ref>), the Secretary shall conduct not fewer than 4 lease sales area-wide under the oil and gas program by not later than 10 years after the date of enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycf301b2f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Terms and conditions<inline class="noSmallCaps">.—</inline></heading><content>In conducting lease sales under paragraph (1), the Secretary shall offer the same terms and conditions as contained in the record of decision described in the notice of availability of the Bureau of Land Management entitled “Notice of Availability of the Record of Decision for the Final Environmental Impact Statement for the Coastal Plain Oil and Gas Leasing Program, Alaska” (<ref href="/us/fr/85/51754">85 Fed. Reg. 51754</ref> (August 21, 2020)).</content></paragraph><paragraph class="fontsize10" id="ycf301b30-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Sale acreages; schedule<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf301b31-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Acreages<inline class="noSmallCaps">.—</inline></heading><chapeau>In conducting the lease sales required under paragraph (1), the Secretary shall offer for lease under the oil and gas program—<page identifier="/us/stat/139/143">139 STAT. 143</page></chapeau><clause class="fontsize10" id="ycf301b32-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>not fewer than 400,000 acres area-wide in each lease sale; and</content></clause><clause class="fontsize10" id="ycf301b33-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>those areas that have the highest potential for the discovery of hydrocarbons.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf301b34-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf301b35-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadlines.</p></sidenote><inline class="smallCaps">Schedule</inline>.—</heading><chapeau>The Secretary shall offer—</chapeau><clause class="fontsize10" id="ycf301b36-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/3/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the initial lease sale under paragraph (1) not later than 1 year after the date of enactment of this Act;</content></clause><clause class="fontsize10" id="ycf301b37-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/3/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>a second lease sale under paragraph (1) not later than 3 years after the date of enactment of this Act;</content></clause><clause class="fontsize10" id="ycf301b38-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/3/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>a third lease sale under paragraph (1) not later than 5 years after the date of enactment of this Act; and</content></clause><clause class="fontsize10" id="ycf301b39-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/3/B/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><content>a fourth lease sale under paragraph (1) not later than 7 years after the date of enactment of this Act.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf301b3a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf301b3b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Rights-of-way</inline>.—</heading><content><ref href="/us/pl/115/97/s20001/c/2">Section 20001(c)(2) of Public Law 115–97</ref> (<ref href="/us/usc/t16/s3143">16 U.S.C. 3143 note</ref>) shall apply to leases awarded under this subsection.</content></paragraph><paragraph class="fontsize10" id="ycf301b3c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf301b3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Surface development</inline>.—</heading><content><ref href="/us/pl/115/97/s20001/c/3">Section 20001(c)(3) of Public Law 115–97</ref> (<ref href="/us/usc/t16/s3143">16 U.S.C. 3143 note</ref>) shall apply to leases awarded under this subsection.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf301b3e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf301b3f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">Receipts</inline>.—</heading><chapeau>Notwithstanding section 35 of the Mineral Leasing Act (<ref href="/us/usc/t30/s191">30 U.S.C. 191</ref>) and <ref href="/us/pl/115/97/s20001/b/5">section 20001(b)(5) of Public Law 115–97</ref> (<ref href="/us/usc/t16/s3143">16 U.S.C. 3143 note</ref>), of the amount of adjusted bonus, rental, and royalty receipts derived from the oil and gas program and operations on the Coastal Plain pursuant to this section—</chapeau><paragraph class="fontsize10" id="ycf301b40-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1)</num><subparagraph class="inline" id="ycf301b41-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/c/1/A"><num value="A">(A) </num><content>for each of fiscal years 2025 through 2033, 50 percent shall be paid to the State of Alaska; and</content></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycf301b42-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/c/1/B" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>for fiscal year 2034 and each fiscal year thereafter, 70 percent shall be paid to the State of Alaska; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf301b43-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50104/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>the balance shall be deposited into the Treasury as miscellaneous receipts.</content></paragraph></subsection></section>
<section id="d3245e12276" identifier="/us/pl/119/21/tV/stA/s50105" style="-uslm-lc:I658145"><num class="fontsize12" value="50105">SEC. 50105. </num><heading>NATIONAL PETROLEUM RESERVE–ALASKA.</heading><subsection class="firstIndent0 fontsize10" id="ycf30de94-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf30de95-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s6506a">42 USC 6506a note</ref>.</p></sidenote><inline class="smallCaps">Definitions</inline>.—</heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycf30de96-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/a/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">NPR–A final environmental impact statement<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>NPR–A final environmental impact statement</term>” means the final environmental impact statement published by the Bureau of Land Management entitled “National Petroleum Reserve in Alaska Integrated Activity Plan Final Environmental Impact Statement” and dated June 2020, including the errata sheet dated October 6, 2020, and excluding the errata sheet dated September 20, 2022.</content></paragraph><paragraph class="fontsize10" id="ycf3105a7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/a/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">NPR–A record of decision<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>NPR–A record of decision</term>” means the record of decision published by the Bureau of Land Management entitled “National Petroleum Reserve in Alaska Integrated Activity Plan Record of Decision” and dated December 2020.</content></paragraph><paragraph class="fontsize10" id="ycf3105a8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/a/3" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Program<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Program</term>” means the competitive oil and gas leasing, exploration, development, and production program established under section 107 of the Naval Petroleum Reserves Production Act of 1976 (<ref href="/us/usc/t42/s6506a">42 U.S.C. 6506a</ref>).</content></paragraph><paragraph class="fontsize10" id="ycf3105a9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/a/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Secretary<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Secretary</term>” means the Secretary of the Interior.<page identifier="/us/stat/139/144">139 STAT. 144</page></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3105aa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Restoration of NPR–A Oil and Gas Leasing Program<inline class="noSmallCaps">.—</inline></heading><content>Effective beginning <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3105ab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote>on the date of enactment of this Act, the Secretary shall expeditiously restore and resume oil and gas lease sales under the Program for domestic energy production and Federal revenue in the areas designated for oil and gas leasing as described in the NPR–A final environmental impact statement and the NPR–A record of decision.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3105ac-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3105ad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadlines.</p></sidenote><inline class="smallCaps">Resumption of NPR–A Lease Sales</inline>.—</heading><paragraph class="fontsize10" id="ycf3105ae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subject to paragraph (2), the Secretary shall conduct not fewer than 5 lease sales under the Program by not later than 10 years after the date of enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycf3105af-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Sales acreages; schedule<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf3105b0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Acreages<inline class="noSmallCaps">.—</inline></heading><content>In conducting the lease sales required under paragraph (1), the Secretary shall offer not fewer than 4,000,000 acres in each lease sale.</content></subparagraph><subparagraph class="fontsize10" id="ycf3105b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Schedule<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall offer—</chapeau><clause class="fontsize10" id="ycf3105b2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/c/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>an initial lease sale under paragraph (1) not later than 1 year after the date of enactment of this Act; and</content></clause><clause class="fontsize10" id="ycf3105b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/c/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>an additional lease sale under paragraph (1) not later than every 2 years after the date of enactment of this Act.</content></clause></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3105b4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Terms and Stipulations for NPR–A Lease Sales<inline class="noSmallCaps">.—</inline></heading><content>In conducting lease sales under subsection (c), the Secretary shall offer the same lease form, lease terms, economic conditions, and stipulations as described in the NPR–A final environmental impact statement and the NPR–A record of decision.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3105b5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Receipts<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 107(l) of the Naval Petroleum Reserves Production Act of 1976 (<ref href="/us/usc/t42/s6506a/l">42 U.S.C. 6506a(l)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf3105b6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>All receipts from</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf3105b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in paragraph (2), all receipts from”</content></paragraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycf3105b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stA/s50105/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf312bc9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Percent share for fiscal year 2034 and thereafter<inline class="noSmallCaps">.—</inline></heading><chapeau>Beginning <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf312bca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote>in fiscal year 2034, of the receipts from sales, rentals, bonuses, and royalties on leases issued pursuant to this section after the date of enactment of the Act entitled ‘An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14’ (119th Congress)—</chapeau><subparagraph class="fontsize10" id="ycf312bcb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>70 percent shall be paid to the State of Alaska; and</content></subparagraph><subparagraph class="fontsize10" id="ycf312bcc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>30 percent shall be paid into the Treasury of the United States.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection></section>
</subtitle>
<subtitle id="d3245e12471" identifier="/us/pl/119/21/tV/stB" style="-uslm-lc:I658178"><num value="B">Subtitle B—</num><heading>Mining</heading>
<section id="d3245e12476" identifier="/us/pl/119/21/tV/stB/s50201" style="-uslm-lc:I658145"><num class="fontsize12" value="50201">SEC. 50201. </num><heading>COAL LEASING.</heading><subsection class="firstIndent0 fontsize10" id="ycf31c80d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycf31c80e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/a/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Coal lease<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>coal lease</term>” means a lease entered into by the United States as lessor, through the Bureau of Land Management, and an applicant on Bureau of Land Management Form 3400-012 (or a successor form that contains the terms of a coal lease).<page identifier="/us/stat/139/145">139 STAT. 145</page></content></paragraph><paragraph class="fontsize10" id="ycf31c80f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/a/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Qualified application<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>qualified application</term>” means an application for a coal lease pending as of the date of enactment of this Act or submitted within 90 days thereafter under the lease by application program administered by the Bureau of Land Management pursuant to the Mineral Leasing Act (<ref href="/us/usc/t30/s181/etseq">30 U.S.C. 181 et seq.</ref>) for which any required environmental review has commenced or the Director of the Bureau of Land Management determines can commence within 90 days after receiving the application.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf31c810-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf31c811-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="smallCaps">Coal Leasing Activities</inline>.—</heading><chapeau>Not later than 90 days after the date of enactment of this Act, the Secretary of the Interior—</chapeau><paragraph class="fontsize10" id="ycf31c812-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>shall—</chapeau><subparagraph class="fontsize10" id="ycf31c813-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>with respect to each qualified application—</chapeau><clause class="fontsize10" id="ycf31c814-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf31c815-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Publication.</p></sidenote>if not previously published for public comment, publish any required environmental review;</content></clause><clause class="fontsize10" id="ycf31c816-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>establish the fair market value of the applicable coal tract;</content></clause><clause class="fontsize10" id="ycf31c817-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b/1/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>hold a lease sale with respect to the applicable coal tract; and</content></clause><clause class="fontsize10" id="ycf31c818-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b/1/A/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><content>identify the highest bidder at or above the fair market value and take all other intermediate actions necessary to identify the winning bidder and grant the qualified application; and</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf31c819-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>may—</chapeau><subparagraph class="fontsize10" id="ycf31c81a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>with respect to a previously issued coal lease, grant any additional approvals of the Department of the Interior required for mining activities to commence; and</content></subparagraph><subparagraph class="fontsize10" id="ycf31c81b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50201/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>after completing the actions required by clauses (i) through (iv) of paragraph (1)(A), grant the qualified application and issue the applicable lease to the person that submitted the qualified application if that person submitted the winning bid in the lease sale held under clause (iii) of paragraph (1)(A).</content></subparagraph></paragraph></subsection></section>
<section id="d3245e12563" identifier="/us/pl/119/21/tV/stB/s50202" style="-uslm-lc:I658145"><num class="fontsize12" value="50202">SEC. 50202. </num><heading>COAL ROYALTY.</heading><subsection class="firstIndent0 fontsize10" id="ycf32163c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50202/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Rate<inline class="noSmallCaps">.—</inline></heading><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf32163d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote>Section 7(a) of the Mineral Leasing Act (<ref href="/us/usc/t30/s207/a">30 U.S.C. 207(a)</ref>) <amendingAction type="amend">is amended</amendingAction>, in the fourth sentence, by <amendingAction type="delete">striking</amendingAction> “<quotedText>12½ per centum</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>12½ percent, except such amount shall be not more than 7 percent during the period that begins on the date of enactment of the Act entitled ‘An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14’ (119th Congress) and ends September 30, 2034,</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf32163e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50202/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf32163f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t30/s207">30 USC 207 note</ref>.</p></sidenote><inline class="smallCaps">Applicability to Existing Leases</inline>.—</heading><chapeau>The amendment made by subsection (a) shall apply to a coal lease—</chapeau><paragraph class="fontsize10" id="ycf321640-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50202/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>issued under section 2 of the Mineral Leasing Act (<ref href="/us/usc/t30/s201">30 U.S.C. 201</ref>) before, on, or after the date of the enactment of this Act; and</content></paragraph><paragraph class="fontsize10" id="ycf321641-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50202/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>that has not been terminated.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf321642-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50202/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf321643-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t30/s207">30 USC 207 note</ref>.</p></sidenote><inline class="smallCaps">Advance Royalties</inline>.—</heading><content>With respect to a lease issued under section 2 of the Mineral Leasing Act (<ref href="/us/usc/t30/s201">30 U.S.C. 201</ref>) for which the lessee has paid advance royalties under section 7(b) of that Act (<ref href="/us/usc/t30/s207/b">30 U.S.C. 207(b)</ref>), the Secretary of the Interior shall provide to the lessee a credit for the difference between the amount paid by the lessee in advance royalties for the lease before the date of the enactment of this Act and the amount the lessee would have been required to pay if the amendment made by subsection <page identifier="/us/stat/139/146">139 STAT. 146</page>
(a) had been made before the lessee paid advance royalties for the lease.</content></subsection></section>
<section id="d3245e12640" identifier="/us/pl/119/21/tV/stB/s50203" style="-uslm-lc:I658145"><num class="fontsize12" value="50203">SEC. 50203. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf321644-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t30/s201">30 USC 201 note</ref>.</p></sidenote><heading>LEASES FOR KNOWN RECOVERABLE COAL RESOURCES.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf326465-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Notwithstanding <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf326466-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote>section 2(a)(3)(A) of the Mineral Leasing Act (<ref href="/us/usc/t30/s201/a/3/A">30 U.S.C. 201(a)(3)(A)</ref>) and section 202(a) of the Federal Land Policy and Management Act of 1976 (<ref href="/us/usc/t43/s1712/a">43 U.S.C. 1712(a)</ref>), not later than 90 days after the date of enactment of this Act, the Secretary of the Interior shall make available for lease known recoverable coal resources of not less than 4,000,000 additional acres on Federal land located in the 48 contiguous States and Alaska subject to the jurisdiction of the Secretary, but which shall not include any Federal land within—</chapeau><paragraph class="fontsize10" id="ycf326467-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50203/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>a National Monument;</content></paragraph><paragraph class="fontsize10" id="ycf326468-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50203/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>a National Recreation Area;</content></paragraph><paragraph class="fontsize10" id="ycf326469-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50203/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>a component of the National Wilderness Preservation System;</content></paragraph><paragraph class="fontsize10" id="ycf32646a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50203/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>a component of the National Wild and Scenic Rivers System;</content></paragraph><paragraph class="fontsize10" id="ycf32646b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50203/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>a component of the National Trails System;</content></paragraph><paragraph class="fontsize10" id="ycf32646c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50203/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>a National Conservation Area;</content></paragraph><paragraph class="fontsize10" id="ycf32646d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50203/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>a unit of the National Wildlife Refuge System;</content></paragraph><paragraph class="fontsize10" id="ycf32646e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50203/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>a unit of the National Fish Hatchery System; or</content></paragraph><paragraph class="fontsize10" id="ycf32646f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50203/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>a unit of the National Park System.</content></paragraph></section>
<section id="d3245e12699" identifier="/us/pl/119/21/tV/stB/s50204" style="-uslm-lc:I658145"><num class="fontsize12" value="50204">SEC. 50204. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf328b80-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t30/s201">30 USC 201 note</ref>.</p></sidenote><heading>AUTHORIZATION TO MINE FEDERAL COAL.</heading><subsection class="firstIndent0 fontsize10" id="ycf32b291-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50204/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Authorization<inline class="noSmallCaps">.—</inline></heading><content>In order to provide access to coal reserves in adjacent State or private land that without an authorization could not be mined economically, Federal coal reserves located in Federal land subject to a mining plan previously approved by the Secretary of the Interior as of the date of enactment of this Act and adjacent to coal reserves in adjacent State or private land are authorized to be mined.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf32b292-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50204/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf32b293-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="smallCaps">Requirement</inline>.—</heading><content>Not later than 90 days after the date of enactment of this Act, the Secretary of the Interior shall, without substantial modification, take such steps as are necessary to authorize the mining of Federal land described in subsection (a).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf32b294-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stB/s50204/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">NEPA<inline class="noSmallCaps">.—</inline></heading><content>Nothing in this section shall prevent a review under the National Environmental Policy Act of 1969 (<ref href="/us/usc/t42/s4321/etseq">42 U.S.C. 4321 et seq.</ref>).</content></subsection></section>
</subtitle>
<subtitle id="d3245e12741" identifier="/us/pl/119/21/tV/stC" style="-uslm-lc:I658178"><num value="C">Subtitle C—</num><heading>Lands</heading>
<section id="d3245e12746" identifier="/us/pl/119/21/tV/stC/s50301" style="-uslm-lc:I658145"><num class="fontsize12" value="50301">SEC. 50301. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf32b295-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>TIMBER SALES AND LONG-TERM CONTRACTING FOR THE FOREST SERVICE AND THE BUREAU OF LAND MANAGEMENT.</heading><subsection class="firstIndent0 fontsize10" id="ycf33c406-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf33c407-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t16/s472a">16 USC 472a note</ref>.</p></sidenote><inline class="smallCaps">Forest Service</inline>.—</heading><paragraph class="fontsize10" id="ycf33c408-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this subsection:</chapeau><subparagraph class="fontsize10" id="ycf33c409-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/1/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Forest plan<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>forest plan</term>” means a land and resource management plan prepared by the Secretary for a unit of the National Forest System pursuant to section 6 of the Forest and Rangeland Renewable Resources Planning Act of 1974 (<ref href="/us/usc/t16/s1604">16 U.S.C. 1604</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf33c40a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">National forest system<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf33c40b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/1/B/i" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>National Forest System</term>” means land of the National Forest System (as defined in section 11(a) of the Forest and Rangeland <page identifier="/us/stat/139/147">139 STAT. 147</page>
Renewable Resources Planning Act of 1974 (<ref href="/us/usc/t16/s1609/a">16 U.S.C. 1609(a)</ref>)) administered by the Secretary.</content></clause><clause class="fontsize10" id="ycf33c40c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/1/B/ii" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><heading class="fontsize10 smallCaps">Exclusions<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>National Forest System</term>” does not include any forest reserve not created from the public domain.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf33c40d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/1/C" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Secretary<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Secretary</term>” means the Secretary of Agriculture, acting through the Chief of the Forest Service.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf33c40e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Timber sales on public domain forest reserves<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf33c40f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>For each of fiscal years 2026 through 2034, the Secretary shall sell timber annually on National Forest System land in a total quantity that is not less than 250,000,000 board-feet greater than the quantity of board-feet sold in the previous fiscal year.</content></subparagraph><subparagraph class="fontsize10" id="ycf33c410-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><content>The timber sales under subparagraph (A) shall be subject to the maximum allowable sale quantity of timber or the projected timber sale quantity under the applicable forest plan in effect on the date of enactment of this Act.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf33c411-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Long-term contracting for the forest service<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf33c412-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Long-term contracting<inline class="noSmallCaps">.—</inline></heading><content>For the period of fiscal years 2025 through 2034, the Secretary shall enter into not fewer than 40 long-term timber sale contracts with private persons or other public or private entities under subsection (a) of section 14 of the National Forest Management Act of 1976 (<ref href="/us/usc/t16/s472a">16 U.S.C. 472a</ref>) for the sale of national forest materials (as defined in subsection (e)(1) of that section) in the National Forest System.</content></subparagraph><subparagraph class="fontsize10" id="ycf33c413-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Contract length<inline class="noSmallCaps">.—</inline></heading><content>The period of a timber sale contract entered into to meet the requirement under subparagraph (A) shall be not less than 20 years, with options for extensions or renewals, as determined by the Secretary.</content></subparagraph><subparagraph class="fontsize10" id="ycf33c414-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/a/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Receipts<inline class="noSmallCaps">.—</inline></heading><content>Any monies derived from a timber sale contract entered into to meet the requirements under subparagraphs (A) and (B) shall be deposited in the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf33c415-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf33c416-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t43/s1701">43 USC 1701 note</ref>.</p></sidenote><inline class="smallCaps">Bureau of Land Management</inline>.—</heading><paragraph class="fontsize10" id="ycf33c417-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this subsection:</chapeau><subparagraph class="fontsize10" id="ycf33c418-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/1/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Public lands<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>public lands</term>” has the meaning given the term in section 103 of the Federal Land Policy and Management Act of 1976 (<ref href="/us/usc/t43/s1702">43 U.S.C. 1702</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf33c419-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/1/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Resource management plan<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>resource management plan</term>” means a land use plan prepared for public lands under section 202 of the Federal Land Policy and Management Act of 1976 (<ref href="/us/usc/t43/s1712">43 U.S.C. 1712</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf33c41a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/1/C" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Secretary<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Secretary</term>” means the Secretary of the Interior, acting through the Director of the Bureau of Land Management.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf33c41b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Timber sales on public lands<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf33c41c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>For each of fiscal years 2026 through 2034, the Secretary shall sell timber annually on public lands in a total quantity that is not less than 20,000,000 board-feet greater than the quantity of board-feet sold in the previous fiscal year.<page identifier="/us/stat/139/148">139 STAT. 148</page></content></subparagraph><subparagraph class="fontsize10" id="ycf33c41d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><content>The timber sales under subparagraph (A) shall be subject to the applicable resource management plan in effect on the date of enactment of this Act.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf33c41e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Long-term contracting for the bureau of land management<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf33c41f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Long-term contracting<inline class="noSmallCaps">.—</inline></heading><content>For the period of fiscal years 2025 through 2034, the Secretary shall enter into not fewer than 5 long-term contracts with private persons or other public or private entities under section 1 of the Act of July 31, 1947 (commonly known as the “Materials Act of 1947”) (<ref href="/us/stat/61/681/ch406">61 Stat. 681, chapter 406</ref>; <ref href="/us/usc/t30/s601">30 U.S.C. 601</ref>), for the disposal of vegetative materials described in that section on public lands.</content></subparagraph><subparagraph class="fontsize10" id="ycf33c420-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Contract length<inline class="noSmallCaps">.—</inline></heading><content>The period of a contract entered into to meet the requirement under subparagraph (A) shall be not less than 20 years, with options for extensions or renewals, as determined by the Secretary.</content></subparagraph><subparagraph class="fontsize10" id="ycf33c421-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50301/b/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Receipts<inline class="noSmallCaps">.—</inline></heading><content>Any monies derived from a contract entered into to meet the requirements under subparagraphs (A) and (B) shall be deposited in the general fund of the Treasury.</content></subparagraph></paragraph></subsection></section>
<section id="d3245e12998" identifier="/us/pl/119/21/tV/stC/s50302" style="-uslm-lc:I658145"><num class="fontsize12" value="50302">SEC. 50302. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf33eb32-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t43/s3007">43 USC 3007</ref>.</p></sidenote><heading>RENEWABLE ENERGY FEES ON FEDERAL LAND.</heading><subsection class="firstIndent0 fontsize10" id="ycf3571d3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycf3571d4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Annual adjustment factor<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Annual Adjustment Factor</term>” means 3 percent.</content></paragraph><paragraph class="fontsize10" id="ycf3571d5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Encumbrance factor<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>Encumbrance Factor</term>” means—</chapeau><subparagraph class="fontsize10" id="ycf3571d6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>100 percent for a solar energy generation facility; and</content></subparagraph><subparagraph class="fontsize10" id="ycf3571d7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>an amount determined by the Secretary, but not less than 10 percent for a wind energy generation facility.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3571d8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">National forest system<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf3571d9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/3/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>National Forest System</term>” means land of the National Forest System (as defined in section 11(a) of the Forest and Rangeland Renewable Resources Planning Act of 1974 (<ref href="/us/usc/t16/s1609/a">16 U.S.C. 1609(a)</ref>)) administered by the Secretary of Agriculture.</content></subparagraph><subparagraph class="fontsize10" id="ycf3571da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/3/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Exclusion<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>National Forest System</term>” does not include any forest reserve not created from the public domain.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3598eb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Per-acre rate<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Per-Acre Rate</term>”, with respect to a right-of-way, means the average of the per-acre pastureland rental rates published in the Cash Rents Survey by the National Agricultural Statistics Service for the State in which the right-of-way is located over the 5 calendar-year period preceding the issuance or renewal of the right-of-way.</content></paragraph><paragraph class="fontsize10" id="ycf3598ec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/5" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Project<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>project</term>” means a system described in <ref href="/us/cfr/t43/s2801.9/a/4">section 2801.9(a)(4) of title 43, Code of Federal Regulations</ref> (as in effect on the date of enactment of this Act).</content></paragraph><paragraph class="fontsize10" id="ycf3598ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/6" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10 smallCaps">Public land<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>public land</term>” means—</chapeau><subparagraph class="fontsize10" id="ycf3598ee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/6/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>public lands (as defined in section 103 of the Federal Land Policy and Management Act of 1976 (<ref href="/us/usc/t43/s1702">43 U.S.C. 1702</ref>)); and</content></subparagraph><subparagraph class="fontsize10" id="ycf3598ef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/6/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>National Forest System land.<page identifier="/us/stat/139/149">139 STAT. 149</page></content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3598f0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/7" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><heading class="fontsize10 smallCaps">Renewable energy project<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>renewable energy project</term>” means a project located on public land that uses wind or solar energy to generate energy.</content></paragraph><paragraph class="fontsize10" id="ycf3598f1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/8" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><heading class="fontsize10 smallCaps">Right-of-way<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>right-of-way</term>” has the meaning given the term in section 103 of the Federal Land Policy and Management Act of 1976 (<ref href="/us/usc/t43/s1702">43 U.S.C. 1702</ref>).</content></paragraph><paragraph class="fontsize10" id="ycf3598f2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/9" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><heading class="fontsize10 smallCaps">Secretary<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>Secretary</term>” means—</chapeau><subparagraph class="fontsize10" id="ycf3598f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/9/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the Secretary of the Interior, with respect to land controlled or administered by the Secretary of the Interior; and</content></subparagraph><subparagraph class="fontsize10" id="ycf3598f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/a/9/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the Secretary of Agriculture, with respect to National Forest System land.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3598f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Acreage Rent for Wind and Solar Rights-of-way<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf3598f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3598f7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadlines.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Pursuant to section 504(g) of the Federal Land Policy and Management Act of 1976 (<ref href="/us/usc/t43/s1764/g">43 U.S.C. 1764(g)</ref>), the Secretary shall, subject to paragraph (3) and not later than January 1 of each calendar year, collect from the holder of a right-of-way for a renewable energy project an acreage rent in an amount determined by the equation described in paragraph (2).</content></paragraph><paragraph class="fontsize10" id="ycf3598f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Calculation of acreage rent rate<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf3598f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Equation<inline class="noSmallCaps">.—</inline></heading><content>The amount of an acreage rent collected under paragraph (1) shall be determined using the following equation: Acreage rent = A × B × ((1 + C)<sup>D</sup>)).</content></subparagraph><subparagraph class="fontsize10" id="ycf3598fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of the equation described in subparagraph (A):</chapeau><clause class="fontsize10" id="ycf3598fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>The letter “A” means the Per-Acre Rate.</content></clause><clause class="fontsize10" id="ycf3598fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>The letter “B” means the Encumbrance Factor.</content></clause><clause class="fontsize10" id="ycf3598fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b/2/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>The letter “C” means the Annual Adjustment Factor.</content></clause><clause class="fontsize10" id="ycf3598fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b/2/B/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><content>The letter “D” means the year in the term of the right-of-way.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3598ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Payment until production<inline class="noSmallCaps">.—</inline></heading><content>The holder of a right-of-way for a renewable energy project shall pay an acreage rent collected under paragraph (1) until the date on which energy generation begins.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf359900-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Capacity Fees<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf359901-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall, subject to paragraph (3), annually collect a capacity fee from the holder of a right-of-way for a renewable energy project based on the amount described in paragraph (2).</content></paragraph><paragraph class="fontsize10" id="ycf359902-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Calculation of capacity fee<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount of a capacity fee collected under paragraph (1) shall be equal to the greater of—</chapeau><subparagraph class="fontsize10" id="ycf359903-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>an amount equal to the acreage rent described in subsection (b); and</content></subparagraph><subparagraph class="fontsize10" id="ycf359904-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>3.9 percent of the gross proceeds from the sale of electricity produced by the renewable energy project.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf359905-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Multiple-use reduction factor<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf359906-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Application<inline class="noSmallCaps">.—</inline></heading><content>The holder of a right-of-way for a wind energy generation project may request that the Secretary apply a multiple-use reduction factor of 10-percent to the amount of a capacity fee determined under paragraph (2) by submitting to the Secretary an application at such time, in such manner, and containing such information as the Secretary may require.<page identifier="/us/stat/139/150">139 STAT. 150</page></content></subparagraph><subparagraph class="fontsize10" id="ycf359907-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Approval<inline class="noSmallCaps">.—</inline></heading><content>The Secretary may approve an application submitted under subparagraph (A) only if not less than 25 percent of the land within the area of the right-of-way is authorized for use, occupancy, or development with respect to an activity other than the generation of wind energy for the entirety of the year in which the capacity fee is collected.</content></subparagraph><subparagraph class="fontsize10" id="ycf359908-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Late determination<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf359909-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/3/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf35990a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf35990b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf35990c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>If the Secretary approves an application under subparagraph (B) for a wind energy generation project after the date on which the holder of the right-of-way for the project begins paying a capacity fee, the Secretary shall apply the multiple-use reduction factor described in subparagraph (A) to the capacity fee for the first year beginning after the date of approval and each year thereafter for the period during which the right-of-way remains in effect.</content></clause><clause class="fontsize10" id="ycf35990d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/c/3/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><heading class="fontsize10 smallCaps">Refund<inline class="noSmallCaps">.—</inline></heading><content>The Secretary may not refund the holder of a right-of-way for the difference in the amount of a capacity fee paid in a previous year.</content></clause></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf35990e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf35990f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadlines.</p></sidenote><inline class="smallCaps">Late Payment Fee; Termination</inline>.—</heading><paragraph class="fontsize10" id="ycf359910-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The Secretary may charge the holder of a right-of-way for a renewable energy project a late payment fee if the Secretary does not receive payment for the acreage rent under subsection (b) or the capacity fee under subsection (c) by the date that is 15 days after the date on which the payment was due.</content></paragraph><paragraph class="fontsize10" id="ycf359911-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50302/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Termination of right-of-way<inline class="noSmallCaps">.—</inline></heading><content>The Secretary may terminate a right-of-way for a renewable energy project if the Secretary does not receive payment for the acreage rent under subsection (b) or the capacity fee under subsection (c) by the date that is 90 days after the date on which the payment was due.</content></paragraph></subsection></section>
<section id="d3245e13332" identifier="/us/pl/119/21/tV/stC/s50303" style="-uslm-lc:I658145"><num class="fontsize12" value="50303">SEC. 50303. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf35c022-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t43/s3008">43 USC 3008</ref>.</p></sidenote><heading>RENEWABLE ENERGY REVENUE SHARING.</heading><subsection class="firstIndent0 fontsize10" id="ycf36aa83-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycf36aa84-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">County<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>county</term>” includes a parish, township, borough, and any other similar, independent unit of local government.</content></paragraph><paragraph class="fontsize10" id="ycf36aa85-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Covered land<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>covered land</term>” means land that is—</chapeau><subparagraph class="fontsize10" id="ycf36aa86-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>public land administered by the Secretary; and</content></subparagraph><subparagraph class="fontsize10" id="ycf36aa87-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>not excluded from the development of solar or wind energy under—</chapeau><clause class="fontsize10" id="ycf36aa88-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>a land use plan; or</content></clause><clause class="fontsize10" id="ycf36aa89-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>other Federal law.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf36aa8a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">National forest system<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf36aa8b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/3/A" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>National Forest System</term>” means land of the National Forest System (as defined in section 11(a) of the Forest and Rangeland Renewable Resources Planning Act of 1974 (<ref href="/us/usc/t16/s1609/a">16 U.S.C. 1609(a)</ref>)) administered by the Secretary of Agriculture.</content></subparagraph><subparagraph class="fontsize10" id="ycf36aa8c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/3/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Exclusion<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>National Forest System</term>” does not include any forest reserve not created from the public domain.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf36aa8d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Public land<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>public land</term>” means—<page identifier="/us/stat/139/151">139 STAT. 151</page></chapeau><subparagraph class="fontsize10" id="ycf36aa8e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>public lands (as defined in section 103 of the Federal Land Policy and Management Act of 1976 (<ref href="/us/usc/t43/s1702">43 U.S.C. 1702</ref>)); and</content></subparagraph><subparagraph class="fontsize10" id="ycf36aa8f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>National Forest System land.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf36aa90-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/5" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Renewable energy project<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>renewable energy project</term>” means a system described in <ref href="/us/cfr/t43/s2801.9/a/4">section 2801.9(a)(4) of title 43, Code of Federal Regulations</ref> (as in effect on the date of enactment of this Act), located on covered land that uses wind or solar energy to generate energy.</content></paragraph><paragraph class="fontsize10" id="ycf36aa91-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/6" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10 smallCaps">Secretary<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>Secretary</term>” means—</chapeau><subparagraph class="fontsize10" id="ycf36aa92-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/6/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the Secretary of the Interior, with respect to land controlled or administered by the Secretary of the Interior; and</content></subparagraph><subparagraph class="fontsize10" id="ycf36aa93-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/a/6/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the Secretary of Agriculture, with respect to National Forest System land.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf36aa94-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Disposition of Revenue<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf36aa95-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf36aa96-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">Disposition of revenues</inline>.—</heading><chapeau>Beginning on January 1, 2026, the amounts collected from a renewable energy project as bonus bids, rentals, fees, or other payments under a right-of-way, permit, lease, or other authorization shall—</chapeau><subparagraph class="fontsize10" id="ycf36aa97-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>be deposited in the general fund of the Treasury; and</content></subparagraph><subparagraph class="fontsize10" id="ycf36aa98-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf36aa99-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Allocations.</p></sidenote>without further appropriation or fiscal year limitation, be allocated as follows:</chapeau><clause class="fontsize10" id="ycf36aa9a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>25 percent shall be paid from amounts in the general fund of the Treasury to the State within the boundaries of which the revenue is derived.</content></clause><clause class="fontsize10" id="ycf36aa9b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>25 percent shall be paid from amounts in the general fund of the Treasury to each county in a State within the boundaries of which the revenue is derived, to be allocated among each applicable county based on the percentage of county land from which the revenue is derived.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf36aa9c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Payments to states and counties<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf36aa9d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Amounts paid to States and counties under paragraph (1) shall be used in accordance with the requirements of section 35 of the Mineral Leasing Act (<ref href="/us/usc/t30/s191">30 U.S.C. 191</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf36aa9e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Payments in lieu of taxes<inline class="noSmallCaps">.—</inline></heading><content>A payment to a county under paragraph (1) shall be in addition to a payment in lieu of taxes received by the county under <ref href="/us/usc/t31/ch69">chapter 69 of title 31, United States Code</ref>.</content></subparagraph><subparagraph class="fontsize10" id="ycf36aa9f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50303/b/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Timing<inline class="noSmallCaps">.—</inline></heading><content>The amounts required to be paid under paragraph (1)(B) for an applicable fiscal year shall be made available in the fiscal year that immediately follows the fiscal year for which the amounts were collected.</content></subparagraph></paragraph></subsection></section>
<section id="d3245e13537" identifier="/us/pl/119/21/tV/stC/s50304" style="-uslm-lc:I658145"><num class="fontsize12" value="50304">SEC. 50304. </num><heading>RESCISSION OF NATIONAL PARK SERVICE AND BUREAU OF LAND MANAGEMENT FUNDS.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcf36d1b0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  There are rescinded the unobligated balances of amounts made available by the following sections of <ref href="/us/pl/117/169">Public Law 117–169</ref> (commonly known as the “Inflation Reduction Act of 2022”) (<ref href="/us/stat/136/1818">136 Stat. 1818</ref>):</chapeau><paragraph class="fontsize10" id="ycf36d1b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50304/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 50221 (<ref href="/us/stat/136/2052">136 Stat. 2052</ref>).</content></paragraph><paragraph class="fontsize10" id="ycf36d1b2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50304/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 50222 (<ref href="/us/stat/136/2052">136 Stat. 2052</ref>).</content></paragraph><paragraph class="fontsize10" id="ycf36d1b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stC/s50304/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>Section 50223 (<ref href="/us/stat/136/2052">136 Stat. 2052</ref>).<page identifier="/us/stat/139/152">139 STAT. 152</page></content></paragraph></section>
<section id="d3245e13577" identifier="/us/pl/119/21/tV/stC/s50305" style="-uslm-lc:I658145"><num class="fontsize12" value="50305">SEC. 50305. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf36f8c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriation authorization.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf36f8c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf36f8c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><heading>CELEBRATING AMERICA’S 250TH ANNIVERSARY.</heading><content style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated to the Secretary of the Interior (acting through the Director of the National Park Service) for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $150,000,000 for events, celebrations, and activities surrounding the observance and commemoration of the 250th anniversary of the founding of the United States, to remain available through fiscal year 2028.</content></section>
</subtitle>
<subtitle id="d3245e13592" identifier="/us/pl/119/21/tV/stD" style="-uslm-lc:I658178"><num value="D">Subtitle D—</num><heading>Energy</heading>
<section id="d3245e13597" identifier="/us/pl/119/21/tV/stD/s50401" style="-uslm-lc:I658145"><num class="fontsize12" value="50401">SEC. 50401. </num><heading>STRATEGIC PETROLEUM RESERVE.</heading><subsection class="firstIndent0 fontsize10" id="ycf3746e7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50401/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Energy Policy and Conservation Act Definitions<inline class="noSmallCaps">.—</inline></heading><content>In this section, the terms “related facility”, “storage facility”, and “Strategic Petroleum Reserve” have the meanings given those terms in section 152 of the Energy Policy and Conservation Act (<ref href="/us/usc/t42/s6232">42 U.S.C. 6232</ref>).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3746e8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50401/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3746e9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf3746ea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><inline class="smallCaps">Appropriations</inline>.—</heading><chapeau>In addition to amounts otherwise available, there is appropriated to the Department of Energy for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—</chapeau><paragraph class="fontsize10" id="ycf3746eb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50401/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$218,000,000 for maintenance of, including repairs to, storage facilities and related facilities of the Strategic Petroleum Reserve; and</content></paragraph><paragraph class="fontsize10" id="ycf3746ec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50401/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>$171,000,000 to acquire, by purchase, petroleum products for storage in the Strategic Petroleum Reserve.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3746ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50401/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Repeal of Strategic Petroleum Reserve Drawdown and Sale Mandate<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/pl/115/97/s20003">Section 20003 of Public Law 115–97</ref> (<ref href="/us/usc/t42/s6241">42 U.S.C. 6241 note</ref>) is <amendingAction type="repeal">repealed</amendingAction>.</content></subsection></section>
<section id="d3245e13652" identifier="/us/pl/119/21/tV/stD/s50402" style="-uslm-lc:I658145"><num class="fontsize12" value="50402">SEC. 50402. </num><heading>REPEALS; RESCISSIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf37950e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Repeal and Rescission<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/pl/117/169/s50142">Section 50142 of Public Law 117–169</ref> (<ref href="/us/stat/136/2044">136 Stat. 2044</ref>) (commonly known as the “Inflation Reduction Act of 2022”) is <amendingAction type="repeal">repealed</amendingAction> and the unobligated balance of amounts made available under that section (as in effect on the day before the date of enactment of this Act) is rescinded.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf37bc1f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Rescissions<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf37bc20-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The unobligated balances of amounts made available under the sections described in paragraph (2) are rescinded.</content></paragraph><paragraph class="fontsize10" id="ycf37bc21-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Sections described<inline class="noSmallCaps">.—</inline></heading><chapeau>The sections referred to in paragraph (1) are the following sections of <ref href="/us/pl/117/169">Public Law 117–169</ref> (commonly known as the “Inflation Reduction Act of 2022”):</chapeau><subparagraph class="fontsize10" id="ycf37bc22-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Section 50123 (<ref href="/us/usc/t42/s18795b">42 U.S.C. 18795b</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf37bc23-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Section 50141 (<ref href="/us/stat/136/2042">136 Stat. 2042</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf37bc24-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>Section 50144 (<ref href="/us/stat/136/2044">136 Stat. 2044</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf37bc25-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/2/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>Section 50145 (<ref href="/us/stat/136/2045">136 Stat. 2045</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf37bc26-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/2/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><content>Section 50151 (<ref href="/us/usc/t42/s18715">42 U.S.C. 18715</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf37bc27-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/2/F" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">(F) </num><content>Section 50152 (<ref href="/us/usc/t42/s18715a">42 U.S.C. 18715a</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf37bc28-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/2/G" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">(G) </num><content>Section 50153 (<ref href="/us/usc/t42/s18715b">42 U.S.C. 18715b</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycf37bc29-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50402/b/2/H" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">(H) </num><content>Section 50161 (<ref href="/us/usc/t42/s17113b">42 U.S.C. 17113b</ref>).</content></subparagraph></paragraph></subsection></section>
<section id="d3245e13765" identifier="/us/pl/119/21/tV/stD/s50403" style="-uslm-lc:I658145"><num class="fontsize12" value="50403">SEC. 50403. </num><heading>ENERGY DOMINANCE FINANCING.</heading><subsection class="firstIndent0 fontsize10" id="ycf38315a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1706 of the Energy Policy Act of 2005 (<ref href="/us/usc/t42/s16517">42 U.S.C. 16517</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf38315b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (a)—</chapeau><subparagraph class="fontsize10" id="ycf38315c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end;<page identifier="/us/stat/139/153">139 STAT. 153</page></content></subparagraph><subparagraph class="fontsize10" id="ycf38315d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (2), by <amendingAction type="delete">striking</amendingAction> “<quotedText>avoid</quotedText>” and all that follows through the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>increase capacity or output; or</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycf38315e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf38586f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>support or enable the provision of known or forecastable electric supply at time intervals necessary to maintain or enhance grid reliability or other system adequacy needs.”</content></paragraph></quotedContent>;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf385870-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> subsection (c);</content></paragraph><paragraph class="fontsize10" id="ycf385871-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsections (d) through (f) as subsections (c) through (e), respectively;</content></paragraph><paragraph class="fontsize10" id="ycf385872-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><chapeau>in subsection (c) (as so redesignated)—</chapeau><subparagraph class="fontsize10" id="ycf385873-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1), by <amendingAction type="add">adding</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph><subparagraph class="fontsize10" id="ycf385874-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (2); and</content></subparagraph><subparagraph class="fontsize10" id="ycf385875-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/4/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (3) as paragraph (2);</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf385876-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>in subsection (e) (as so redesignated), by <amendingAction type="delete">striking</amendingAction> “<quotedText>for—</quotedText>” in the matter preceding paragraph (1) and all that follows through the period at the end of paragraph (2) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>for enabling the identification, leasing, development, production, processing, transportation, transmission, refining, and generation needed for energy and critical minerals.</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycf385877-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf385878-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Funding<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf385879-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf38587a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf38587b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $1,000,000,000, to remain available through September 30, 2028, to carry out activities under this section.</content></paragraph><paragraph class="fontsize10" id="ycf38587c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Administrative costs<inline class="noSmallCaps">.—</inline></heading><content>Of the amount made available under paragraph (1), the Secretary shall use not more than 3 percent for administrative expenses.”</content></paragraph></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf387f8d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50403/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Commitment Authority<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/pl/117/169/s50144/b">Section 50144(b) of Public Law 117–169</ref> (commonly known as the “Inflation Reduction Act of 2022”) (<ref href="/us/stat/136/2045">136 Stat. 2045</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2026</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2028</quotedText>”.</content></subsection></section>
<section id="d3245e13940" identifier="/us/pl/119/21/tV/stD/s50404" style="-uslm-lc:I658145"><num class="fontsize12" value="50404">SEC. 50404. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf387f8e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t15/s9461">15 USC 9461 note</ref>.</p></sidenote><heading>TRANSFORMATIONAL ARTIFICIAL INTELLIGENCE MODELS.</heading><subsection class="firstIndent0 fontsize10" id="ycf38cdaf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycf38f4c0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/a/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">American science cloud<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>American science cloud</term>” means a system of United States government, academic, and private sector programs and infrastructures utilizing cloud computing technologies to facilitate and support scientific research, data sharing, and computational analysis across various disciplines while ensuring compliance with applicable legal, regulatory, and privacy standards.</content></paragraph><paragraph class="fontsize10" id="ycf38f4c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/a/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Artificial intelligence<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>artificial intelligence</term>” has the meaning given the term in section 5002 of the National Artificial Intelligence Initiative Act of 2020 (<ref href="/us/usc/t15/s9401">15 U.S.C. 9401</ref>).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf38f4c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Transformational Models<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary of Energy shall—</chapeau><paragraph class="fontsize10" id="ycf38f4c3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>mobilize National Laboratories to partner with industry sectors within the United States to curate the scientific data of the Department of Energy across the National Laboratory complex so that the data is structured, cleaned, and preprocessed in a way that makes it suitable for use in artificial intelligence and machine learning models; and<page identifier="/us/stat/139/154">139 STAT. 154</page></content></paragraph><paragraph class="fontsize10" id="ycf38f4c4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>initiate seed efforts for self-improving artificial intelligence models for science and engineering powered by the data described in paragraph (1).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf38f4c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Uses<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf38f4c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Microelectronics<inline class="noSmallCaps">.—</inline></heading><content>The curated data described in subsection (b)(1) may be used to rapidly develop next-generation microelectronics that have greater capabilities beyond Moore’s law while requiring lower energy consumption.</content></paragraph><paragraph class="fontsize10" id="ycf38f4c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">New energy technologies<inline class="noSmallCaps">.—</inline></heading><content>The artificial intelligence models developed under subsection (b)(2) shall be provided to the scientific community through the American science cloud to accelerate innovation in discovery science and engineering for new energy technologies.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf38f4c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tV/stD/s50404/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Appropriations<inline class="noSmallCaps">.—</inline></heading><content>There is appropriated, out of any funds in the Treasury not otherwise appropriated, $150,000,000, to remain available through September 30, 2026, to carry out this section.</content></subsection></section>
</subtitle>
<subtitle id="d3245e14030" identifier="/us/pl/119/21/tV/stE" style="-uslm-lc:I658178"><num value="E">Subtitle E—</num><heading>Water</heading>
<section id="d3245e14035" identifier="/us/pl/119/21/tV/stE/s50501" style="-uslm-lc:I658145"><num class="fontsize12" value="50501">SEC. 50501. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf38f4c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriation authorization.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf38f4ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf38f4cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><heading>WATER CONVEYANCE AND SURFACE WATER STORAGE ENHANCEMENT.</heading><content style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated to the Secretary of the Interior, acting through the Commissioner of Reclamation, for fiscal year 2025, out of any funds in the Treasury not otherwise appropriated, $1,000,000,000, to remain available through September 30, 2034, for construction and associated activities that restore or increase the capacity or use of existing conveyance facilities constructed by the Bureau of Reclamation or for construction and associated activities that increase the capacity of existing Bureau of Reclamation surface water storage facilities, in a manner as determined by the Secretary of the Interior, acting through the Commissioner of Reclamation: <proviso><i> Provided,</i> That, for <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf391bdc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Contracts.</p></sidenote>the purposes of section 203 of the Reclamation Reform Act of 1982 (<ref href="/us/usc/t43/s390cc">43 U.S.C. 390cc</ref>) or section 3404(a) of the Reclamation Projects Authorization and Adjustment Act of 1992 (<ref href="/us/pl/102/575">Public Law 102–575</ref>; <ref href="/us/stat/106/4708">106 Stat. 4708</ref>), a contract or agreement entered into pursuant to this section shall not be treated as a new or amended contract: </proviso><proviso><i> Provided further,</i> That none of the funds provided under this section shall be reimbursable or subject to matching or cost-sharing requirements.</proviso></content></section>
</subtitle>
</title>
<title id="d3245e14069" identifier="/us/pl/119/21/tVI" style="-uslm-lc:I658178"><num value="VI">TITLE VI—</num><heading>COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS</heading>
<section id="d3245e14074" identifier="/us/pl/119/21/tVI/s60001" style="-uslm-lc:I658145"><num class="fontsize12" value="60001">SEC. 60001. </num><heading>RESCISSION OF FUNDING FOR CLEAN HEAVY-DUTY VEHICLES.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out section 132 of the Clean Air Act (<ref href="/us/usc/t42/s7432">42 U.S.C. 7432</ref>) are rescinded.</content></section>
<section id="d3245e14084" identifier="/us/pl/119/21/tVI/s60002" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="60002">SEC. 60002. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf391bdd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Rescission.</p></sidenote><heading>REPEAL OF GREENHOUSE GAS REDUCTION FUND.</heading><content style="-uslm-lc:I658120">  Section 134 of the Clean Air Act (<ref href="/us/usc/t42/s7434">42 U.S.C. 7434</ref>) is <amendingAction type="repeal">repealed</amendingAction> and the unobligated balances of amounts made available to carry out that section (as in effect on the day before the date of enactment of this Act) are rescinded.<page identifier="/us/stat/139/155">139 STAT. 155</page></content></section>
<section id="d3245e14102" identifier="/us/pl/119/21/tVI/s60003" style="-uslm-lc:I658145"><num class="fontsize12" value="60003">SEC. 60003. </num><heading>RESCISSION OF FUNDING FOR DIESEL EMISSIONS REDUCTIONS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60104">section 60104 of Public Law 117–169</ref> (<ref href="/us/stat/136/2067">136 Stat. 2067</ref>) are rescinded.</content></section>
<section id="d3245e14115" identifier="/us/pl/119/21/tVI/s60004" style="-uslm-lc:I658145"><num class="fontsize12" value="60004">SEC. 60004. </num><heading>RESCISSION OF FUNDING TO ADDRESS AIR POLLUTION.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60105">section 60105 of Public Law 117–169</ref> (<ref href="/us/stat/136/2067">136 Stat. 2067</ref>) are rescinded.</content></section>
<section id="d3245e14129" identifier="/us/pl/119/21/tVI/s60005" style="-uslm-lc:I658145"><num class="fontsize12" value="60005">SEC. 60005. </num><heading>RESCISSION OF FUNDING TO ADDRESS AIR POLLUTION AT SCHOOLS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60106">section 60106 of Public Law 117–169</ref> (<ref href="/us/stat/136/2069">136 Stat. 2069</ref>) are rescinded.</content></section>
<section id="d3245e14142" identifier="/us/pl/119/21/tVI/s60006" style="-uslm-lc:I658145"><num class="fontsize12" value="60006">SEC. 60006. </num><heading>RESCISSION OF FUNDING FOR THE LOW EMISSIONS ELECTRICITY PROGRAM.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out section 135 of the Clean Air Act (<ref href="/us/usc/t42/s7435">42 U.S.C. 7435</ref>) are rescinded.</content></section>
<section id="d3245e14152" identifier="/us/pl/119/21/tVI/s60007" style="-uslm-lc:I658145"><num class="fontsize12" value="60007">SEC. 60007. </num><heading>RESCISSION OF FUNDING FOR SECTION 211(O) OF THE CLEAN AIR ACT.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60108">section 60108 of Public Law 117–169</ref> (<ref href="/us/stat/136/2070">136 Stat. 2070</ref>) are rescinded.</content></section>
<section id="d3245e14165" identifier="/us/pl/119/21/tVI/s60008" style="-uslm-lc:I658145"><num class="fontsize12" value="60008">SEC. 60008. </num><heading>RESCISSION OF FUNDING FOR IMPLEMENTATION OF THE AMERICAN INNOVATION AND MANUFACTURING ACT.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60109">section 60109 of Public Law 117–169</ref> (<ref href="/us/stat/136/2071">136 Stat. 2071</ref>) are rescinded.</content></section>
<section id="d3245e14178" identifier="/us/pl/119/21/tVI/s60009" style="-uslm-lc:I658145"><num class="fontsize12" value="60009">SEC. 60009. </num><heading>RESCISSION OF FUNDING FOR ENFORCEMENT TECHNOLOGY AND PUBLIC INFORMATION.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60110">section 60110 of Public Law 117–169</ref> (<ref href="/us/stat/136/2071">136 Stat. 2071</ref>) are rescinded.</content></section>
<section id="d3245e14191" identifier="/us/pl/119/21/tVI/s60010" style="-uslm-lc:I658145"><num class="fontsize12" value="60010">SEC. 60010. </num><heading>RESCISSION OF FUNDING FOR GREENHOUSE GAS CORPORATE REPORTING.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60111">section 60111 of Public Law 117–169</ref> (<ref href="/us/stat/136/2072">136 Stat. 2072</ref>) are rescinded.</content></section>
<section id="d3245e14205" identifier="/us/pl/119/21/tVI/s60011" style="-uslm-lc:I658145"><num class="fontsize12" value="60011">SEC. 60011. </num><heading>RESCISSION OF FUNDING FOR ENVIRONMENTAL PRODUCT DECLARATION ASSISTANCE.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60112">section 60112 of Public Law 117–169</ref> (<ref href="/us/usc/t42/s4321">42 U.S.C. 4321 note</ref>; <ref href="/us/stat/136/2072">136 Stat. 2072</ref>) are rescinded.</content></section>
<section id="d3245e14221" identifier="/us/pl/119/21/tVI/s60012" style="-uslm-lc:I658145"><num class="fontsize12" value="60012">SEC. 60012. </num><heading>RESCISSION OF FUNDING FOR METHANE EMISSIONS AND WASTE REDUCTION INCENTIVE PROGRAM FOR PETROLEUM AND NATURAL GAS SYSTEMS.</heading><subsection class="firstIndent0 fontsize10" id="ycf39b81e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVI/s60012/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Rescission<inline class="noSmallCaps">.—</inline></heading><content>The unobligated balances of amounts made available to carry out subsections (a) and (b) of section 136 of the Clean Air Act (<ref href="/us/usc/t42/s7436">42 U.S.C. 7436</ref>) are rescinded.<page identifier="/us/stat/139/156">139 STAT. 156</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf39b81f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVI/s60012/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Period<inline class="noSmallCaps">.—</inline></heading><content>Section 136(g) of the Clean Air Act (<ref href="/us/usc/t42/s7436/g">42 U.S.C. 7436(g)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>calendar year 2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>calendar year 2034</quotedText>”.</content></subsection></section>
<section id="d3245e14261" identifier="/us/pl/119/21/tVI/s60013" style="-uslm-lc:I658145"><num class="fontsize12" value="60013">SEC. 60013. </num><heading>RESCISSION OF FUNDING FOR GREENHOUSE GAS AIR POLLUTION PLANS AND IMPLEMENTATION GRANTS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out section 137 of the Clean Air Act (<ref href="/us/usc/t42/s7437">42 U.S.C. 7437</ref>) are rescinded.</content></section>
<section id="d3245e14271" identifier="/us/pl/119/21/tVI/s60014" style="-uslm-lc:I658145"><num class="fontsize12" value="60014">SEC. 60014. </num><heading>RESCISSION OF FUNDING FOR ENVIRONMENTAL PROTECTION AGENCY EFFICIENT, ACCURATE, AND TIMELY REVIEWS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60115">section 60115 of Public Law 117–169</ref> (<ref href="/us/stat/136/2077">136 Stat. 2077</ref>) are rescinded.</content></section>
<section id="d3245e14284" identifier="/us/pl/119/21/tVI/s60015" style="-uslm-lc:I658145"><num class="fontsize12" value="60015">SEC. 60015. </num><heading>RESCISSION OF FUNDING FOR LOW-EMBODIED CARBON LABELING FOR CONSTRUCTION MATERIALS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60116">section 60116 of Public Law 117–169</ref> (<ref href="/us/usc/t42/s4321">42 U.S.C. 4321 note</ref>; <ref href="/us/stat/136/2077">136 Stat. 2077</ref>) are rescinded.</content></section>
<section id="d3245e14300" identifier="/us/pl/119/21/tVI/s60016" style="-uslm-lc:I658145"><num class="fontsize12" value="60016">SEC. 60016. </num><heading>RESCISSION OF FUNDING FOR ENVIRONMENTAL AND CLIMATE JUSTICE BLOCK GRANTS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out section 138 of the Clean Air Act (<ref href="/us/usc/t42/s7438">42 U.S.C. 7438</ref>) are rescinded.</content></section>
<section id="d3245e14311" identifier="/us/pl/119/21/tVI/s60017" style="-uslm-lc:I658145"><num class="fontsize12" value="60017">SEC. 60017. </num><heading>RESCISSION OF FUNDING FOR ESA RECOVERY PLANS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60301">section 60301 of Public Law 117–169</ref> (<ref href="/us/stat/136/2079">136 Stat. 2079</ref>) are rescinded.</content></section>
<section id="d3245e14324" identifier="/us/pl/119/21/tVI/s60018" style="-uslm-lc:I658145"><num class="fontsize12" value="60018">SEC. 60018. </num><heading>RESCISSION OF FUNDING FOR ENVIRONMENTAL AND CLIMATE DATA COLLECTION.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60401">section 60401 of Public Law 117–169</ref> (<ref href="/us/stat/136/2079">136 Stat. 2079</ref>) are rescinded.</content></section>
<section id="d3245e14337" identifier="/us/pl/119/21/tVI/s60019" style="-uslm-lc:I658145"><num class="fontsize12" value="60019">SEC. 60019. </num><heading>RESCISSION OF NEIGHBORHOOD ACCESS AND EQUITY GRANT PROGRAM.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/usc/t23/s177">section 177 of title 23, United States Code</ref>, are rescinded.</content></section>
<section id="d3245e14347" identifier="/us/pl/119/21/tVI/s60020" style="-uslm-lc:I658145"><num class="fontsize12" value="60020">SEC. 60020. </num><heading>RESCISSION OF FUNDING FOR FEDERAL BUILDING ASSISTANCE.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60502">section 60502 of Public Law 117–169</ref> (<ref href="/us/stat/136/2083">136 Stat. 2083</ref>) are rescinded.</content></section>
<section id="d3245e14360" identifier="/us/pl/119/21/tVI/s60021" style="-uslm-lc:I658145"><num class="fontsize12" value="60021">SEC. 60021. </num><heading>RESCISSION OF FUNDING FOR LOW-CARBON MATERIALS FOR FEDERAL BUILDINGS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60503">section 60503 of Public Law 117–169</ref> (<ref href="/us/stat/136/2083">136 Stat. 2083</ref>) are rescinded.</content></section>
<section id="d3245e14373" identifier="/us/pl/119/21/tVI/s60022" style="-uslm-lc:I658145"><num class="fontsize12" value="60022">SEC. 60022. </num><heading>RESCISSION OF FUNDING FOR GSA EMERGING AND SUSTAINABLE TECHNOLOGIES.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/pl/117/169/s60504">section 60504 of Public Law 117–169</ref> (<ref href="/us/stat/136/2083">136 Stat. 2083</ref>) are rescinded.<page identifier="/us/stat/139/157">139 STAT. 157</page></content></section>
<section id="d3245e14389" identifier="/us/pl/119/21/tVI/s60023" style="-uslm-lc:I658145"><num class="fontsize12" value="60023">SEC. 60023. </num><heading>RESCISSION OF ENVIRONMENTAL REVIEW IMPLEMENTATION FUNDS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/usc/t23/s178">section 178 of title 23, United States Code</ref>, are rescinded.</content></section>
<section id="d3245e14399" identifier="/us/pl/119/21/tVI/s60024" style="-uslm-lc:I658145"><num class="fontsize12" value="60024">SEC. 60024. </num><heading>RESCISSION OF LOW-CARBON TRANSPORTATION MATERIALS GRANTS.</heading><content style="-uslm-lc:I658120">  The unobligated balances of amounts made available to carry out <ref href="/us/usc/t23/s179">section 179 of title 23, United States Code</ref>, are rescinded.</content></section>
<section id="d3245e14409" identifier="/us/pl/119/21/tVI/s60025" style="-uslm-lc:I658145"><num class="fontsize12" value="60025">SEC. 60025. </num><heading>JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS.</heading><subsection class="firstIndent0 fontsize10" id="ycf3a5460-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVI/s60025/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3a5461-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriation authorization.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf3a5462-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf3a5463-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><inline class="smallCaps">In General</inline>.—</heading><content>In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $256,657,000, to remain available until September 30, 2029, for necessary expenses for capital repair, restoration, maintenance backlog, and security structures of the building and site of the John F. Kennedy Center for the Performing Arts.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3a5464-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVI/s60025/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Administrative Costs<inline class="noSmallCaps">.—</inline></heading><content>Of the amounts made available under subsection (a), not more than 3 percent may be used for administrative costs necessary to carry out this section.</content></subsection></section>
<section id="d3245e14437" identifier="/us/pl/119/21/tVI/s60026" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="60026">SEC. 60026. </num><heading>PROJECT SPONSOR OPT-IN FEES FOR ENVIRONMENTAL REVIEWS.</heading><content class="firstIndent0 fontsize10" id="xcf3aa285-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Title I of the National Environmental Policy Act of 1969 (<ref href="/us/usc/t42/s4331/etseq">42 U.S.C. 4331 et seq.</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><section class="centered fontsize12" id="ycf3af0a6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658143"><num class="fontsize12" value="112">“SEC. 112. </num><heading class="fontsize12"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3af0a7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s4336f">42 USC 4336f</ref>.</p></sidenote>PROJECT SPONSOR OPT-IN FEES FOR ENVIRONMENTAL REVIEWS.</heading><subsection class="firstIndent0 fontsize10" id="ycf3af0a8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Process<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf3af0a9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Project sponsor<inline class="noSmallCaps">.—</inline></heading><chapeau>A project sponsor that intends to pay a fee under this section for the preparation, or supervision of the preparation, of an environmental assessment or environmental impact statement for a project shall submit to the Council—</chapeau><subparagraph class="fontsize10" id="ycf3af0aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>a description of the project; and</content></subparagraph><subparagraph class="fontsize10" id="ycf3af0ab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>a declaration of whether the project sponsor intends to prepare the environmental assessment or environmental impact statement under section 107(f).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3af0ac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3af0ad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf3af0ae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Notice.</p></sidenote><inline class="smallCaps">Council on environmental quality</inline>.—</heading><content>Not later than 15 days after the date on which the Council receives information described in paragraph (1) from a project sponsor, the Council shall provide to the project sponsor notice of the amount of the fee to be paid under this section, as determined under subsection (b).</content></paragraph><paragraph class="fontsize10" id="ycf3af0af-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Payment of fee<inline class="noSmallCaps">.—</inline></heading><content>A project sponsor may pay a fee under this section after receipt of the notice described in paragraph (2).</content></paragraph><paragraph class="fontsize10" id="ycf3af0b0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Deadline for environmental reviews for which a fee is paid<inline class="noSmallCaps">.—</inline></heading><chapeau>Notwithstanding section 107(g)(1)—</chapeau><subparagraph class="fontsize10" id="ycf3af0b1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>an environmental assessment for which a fee is paid under this section shall be completed not later than 180 days after the date on which the fee is paid; and</content></subparagraph><subparagraph class="fontsize10" id="ycf3af0b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>an environmental impact statement for which a fee is paid under this section shall be completed not later than 1 year after the date of publication of the notice of intent to prepare the environmental impact statement.<page identifier="/us/stat/139/158">139 STAT. 158</page></content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3af0b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Fee Amount<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount of a fee under this section shall be—</chapeau><paragraph class="fontsize10" id="ycf3af0b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>125 percent of the anticipated costs to prepare the environmental assessment or environmental impact statement; and</content></paragraph><paragraph class="fontsize10" id="ycf3af0b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>in the case of an environmental assessment or environmental impact statement to be prepared in whole or in part by a project sponsor under section 107(f), 125 percent of the anticipated costs to supervise preparation of, and, as applicable, prepare, the environmental assessment or environmental impact statement.”</content></paragraph></subsection></section>
</quotedContent>.</content></section>
</title>
<title id="d3245e14547" identifier="/us/pl/119/21/tVII" style="-uslm-lc:I658178"><num value="VII">TITLE VII—</num><heading>FINANCE</heading>
<subtitle id="d3245e14552" identifier="/us/pl/119/21/tVII/stA" style="-uslm-lc:I658178"><num value="A">Subtitle A—</num><heading>Tax</heading>
<section id="d3245e14557" identifier="/us/pl/119/21/tVII/stA/s70001" style="-uslm-lc:I658145"><num class="fontsize12" value="70001">SEC. 70001. </num><heading>REFERENCES TO THE INTERNAL REVENUE CODE OF 1986, ETC.</heading><subsection class="firstIndent0 fontsize10" id="ycf3b17c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/s70001/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">References<inline class="noSmallCaps">.—</inline></heading><content>Except as otherwise expressly provided, whenever in this title, an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3b17c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/s70001/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3b17c8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s15">26 USC 15 note</ref>.</p></sidenote><inline class="smallCaps">Certain Rules Regarding Effect of Rate Changes Not Applicable</inline>.—</heading><content>Section 15 of the Internal Revenue Code of 1986 shall not apply to any change in rate of tax by reason of any provision of, or amendment made by, this title.</content></subsection></section>
<chapter id="d3245e14583" identifier="/us/pl/119/21/tVII/stA/ch1" style="-uslm-lc:I658174"><num value="1">CHAPTER 1—</num><heading><b>PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS</b></heading>
<section id="d3245e14589" identifier="/us/pl/119/21/tVII/stA/ch1/s70101" style="-uslm-lc:I658145"><num class="fontsize12" value="70101">SEC. 70101. </num><heading>EXTENSION AND ENHANCEMENT OF REDUCED RATES.</heading><subsection class="firstIndent0 fontsize10" id="ycf3bb409-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70101/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3bb40a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s1">26 USC 1</ref>.</p></sidenote>Section 1(j) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf3bb40b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70101/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf3bb40c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70101/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018 Through 2025</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Beginning After 2017</headingText></quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3bb40d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70101/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Inflation Adjustment<inline class="noSmallCaps">.—</inline></heading><content>Section 1(j)(3)(B)(i) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>solely for purposes of determining the dollar amounts at which any rate bracket higher than 12 percent ends and at which any rate bracket higher than 22 percent begins,</quotedText>” before “<quotedText>subsection (f)(3)</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3bb40e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70101/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3bb40f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s1">26 USC 1 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e14664" identifier="/us/pl/119/21/tVII/stA/ch1/s70102" style="-uslm-lc:I658145"><num class="fontsize12" value="70102">SEC. 70102. </num><heading>EXTENSION AND ENHANCEMENT OF INCREASED STANDARD DEDUCTION.</heading><subsection class="firstIndent0 fontsize10" id="ycf3c2840-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70102/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 63(c)(7) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf3c2841-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70102/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>” in the matter preceding subparagraph (A), and</content></paragraph><paragraph class="fontsize10" id="ycf3c2842-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70102/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018 Through 2025</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Beginning After 2017</headingText></quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3c2843-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70102/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Additional Increase in Standard Deduction<inline class="noSmallCaps">.—</inline></heading><chapeau>Paragraph (7) of section 63(c) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf3c2844-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70102/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>$18,000</quotedText>” both places it appears in subparagraphs (A)(i) and (B)(ii) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$23,625</quotedText>”,<page identifier="/us/stat/139/159">139 STAT. 159</page></content></paragraph><paragraph class="fontsize10" id="ycf3c2845-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70102/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>$12,000</quotedText>” both places it appears in subparagraphs (A)(ii) and (B)(ii) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$15,750</quotedText>”,</content></paragraph><paragraph class="fontsize10" id="ycf3c2846-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70102/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2018</quotedText>” in subparagraph (B)(ii) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2025</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf3c2847-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70102/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2017</quotedText>” in subparagraph (B)(ii)(II) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2024</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3c2848-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70102/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3c2849-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s63">26 USC 63 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2024.</content></subsection></section>
<section id="d3245e14777" identifier="/us/pl/119/21/tVII/stA/ch1/s70103" style="-uslm-lc:I658145"><num class="fontsize12" value="70103">SEC. 70103. </num><heading>TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION.</heading><subsection class="firstIndent0 fontsize10" id="ycf3c9d7a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70103/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 151(d)(5) <amendingAction type="amend">is amended</amendingAction>—.</chapeau><paragraph class="fontsize10" id="ycf3c9d7b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70103/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018 through 2025</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">beginning after 2017</headingText></quotedText>”,</content></paragraph><paragraph class="fontsize10" id="ycf3c9d7c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70103/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf3c9d7d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70103/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf3ceb9e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3ceb9f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">Deduction for seniors</inline>.—</heading><clause class="fontsize10" id="ycf3ceba0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3ceba1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual with respect to the taxpayer.</content></clause><clause class="fontsize10" id="ycf3ceba2-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Qualified individual<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of clause (i), the term ‘<term>qualified individual</term>’ means—</chapeau><subclause class="fontsize10" id="ycf3ceba3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the taxpayer, if the taxpayer has attained age 65 before the close of the taxable year, and</content></subclause><subclause class="fontsize10" id="ycf3ceba4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in the case of a joint return, the taxpayer’s spouse, if such spouse has attained age 65 before the close of the taxable year.</content></subclause></clause><clause class="fontsize10" id="ycf3ceba5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Limitation based on modified adjusted gross income<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycf3ceba6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In the case of any taxpayer for any taxable year, the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 percent of so much of the taxpayer’s modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).</content></subclause><subclause class="fontsize10" id="ycf3ceba7-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Modified adjusted gross income<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this clause, the term ‘<term>modified adjusted gross income</term>’ means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.</content></subclause></clause><clause class="fontsize10" id="ycf3ceba8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10 smallCaps">Social security number required<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycf3ceba9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Clause (i) shall not apply with respect to a qualified individual unless the taxpayer includes such qualified individual’s social security number on the return of tax for the taxable year.</content></subclause><subclause class="fontsize10" id="ycf3cebaa-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Social security number<inline class="noSmallCaps">.—</inline></heading><content>For purposes of subclause (I), the term ‘<term>social security number</term>’ has the meaning given such term in section 24(h)(7).</content></subclause></clause><clause class="fontsize10" id="ycf3cebab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3cebac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Married individuals</inline>.—</heading><content>If the taxpayer is a married individual (within the meaning of section <page identifier="/us/stat/139/160">139 STAT. 160</page>
7703), this subparagraph shall apply only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.”</content></clause></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3cebad-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70103/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Omission of Correct Social Security Number Treated as Mathematical or Clerical Error<inline class="noSmallCaps">.—</inline></heading><content>Section 6213(g)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subparagraph (U), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (V) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after subparagraph (V) the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf3cebae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="W">“(W) </num><content>an omission of a correct social security number required under section 151(d)(5)(C) (relating to deduction for seniors).”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3cebaf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70103/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3cebb0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s151">26 USC 151 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2024.</content></subsection></section>
<section id="d3245e14971" identifier="/us/pl/119/21/tVII/stA/ch1/s70104" style="-uslm-lc:I658145"><num class="fontsize12" value="70104">SEC. 70104. </num><heading>EXTENSION AND ENHANCEMENT OF INCREASED CHILD TAX CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf3d87f1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70104/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Extension and Increase of Expanded Child Tax Credit<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 24(h) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf3d87f2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70104/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>”,</content></paragraph><paragraph class="fontsize10" id="ycf3d87f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70104/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (2), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$2,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$2,200</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf3d87f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70104/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018 Through 2025</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Beginning After 2017</headingText></quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3d87f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70104/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Social Security Number Required<inline class="noSmallCaps">.—</inline></heading><content>Section 24(h)(7) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycf3daf06-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10 smallCaps">Social security number required<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf3daf07-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year—</chapeau><clause class="fontsize10" id="ycf3daf08-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the taxpayer’s social security number (or, in the case of a joint return, the social security number of at least 1 spouse), and</content></clause><clause class="fontsize10" id="ycf3daf09-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the social security number of such qualifying child.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf3daf0a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3daf0b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Social security number</inline>.—</heading><chapeau>For purposes of this paragraph, the term ‘<term>social security number</term>’ means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—</chapeau><clause class="fontsize10" id="ycf3daf0c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and</content></clause><clause class="fontsize10" id="ycf3daf0d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>before the due date for such return.”</content></clause></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3daf0e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70104/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Inflation Adjustments<inline class="noSmallCaps">.—</inline></heading><content>Section 24(i) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf3dd61f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3dd620-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><inline class="smallCaps">Inflation Adjustments</inline>.—</heading><paragraph class="fontsize10" id="ycf3dd621-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Maximum amount of refundable credit<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a taxable year beginning after 2024, the $1,400 amount in subsection (h)(5) shall be increased by an amount equal to—</chapeau><subparagraph class="fontsize10" id="ycf3dfd32-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such dollar amount, multiplied by</content></subparagraph><subparagraph class="fontsize10" id="ycf3dfd33-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable <page identifier="/us/stat/139/161">139 STAT. 161</page>
year begins, determined by substituting ‘<term>2017</term>’ for ‘<term>2016</term>’ in subparagraph (A)(ii) thereof.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3dfd34-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Special rule for adjustment of credit amount<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a taxable year beginning after 2025, the $2,200 amount in subsection (h)(2) shall be increased by an amount equal to—</chapeau><subparagraph class="fontsize10" id="ycf3dfd35-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such dollar amount, multiplied by</content></subparagraph><subparagraph class="fontsize10" id="ycf3dfd36-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘2024’ for ‘2016’ in subparagraph (A)(ii) thereof.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3dfd37-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Rounding<inline class="noSmallCaps">.—</inline></heading><content>If any increase under this subsection is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3dfd38-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70104/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 24(h)(5) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycf3dfd39-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3dfd3a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Maximum amount of refundable credit</inline>.—</heading><content>The amount determined under subsection (d)(1)(A) with respect to any qualifying child shall not exceed $1,400, and such subsection shall be applied without regard to paragraph (4) of this subsection.”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3dfd3b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70104/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Omission of Correct Social Security Number Treated as Mathematical or Clerical Error<inline class="noSmallCaps">.—</inline></heading><content>Section 6213(g)(2)(I) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 24(e)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 24</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3dfd3c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70104/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3dfd3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s24">26 USC 24 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2024.</content></subsection></section>
<section id="d3245e15205" identifier="/us/pl/119/21/tVII/stA/ch1/s70105" style="-uslm-lc:I658145"><num class="fontsize12" value="70105">SEC. 70105. </num><heading>EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME.</heading><subsection class="firstIndent0 fontsize10" id="ycf3e726e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70105/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Increase in Taxable Income Limitation Phase-in Amounts<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf3e726f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70105/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (B) of section 199A(b)(3) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$50,000 ($100,000 in the case of a joint return)</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$75,000 ($150,000 in the case of a joint return)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf3e7270-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70105/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (3) of section 199A(d) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$50,000 ($100,000 in the case of a joint return)</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$75,000 ($150,000 in the case of a joint return)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3e7271-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70105/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Minimum Deduction for Active Qualified Business Income<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf3e7272-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70105/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subsection (i) of section 199A <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf3ec093-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Minimum Deduction for Active Qualified Business Income<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf3ec094-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of an applicable taxpayer for any taxable year, the deduction allowed under subsection (a) for the taxable year shall be equal to the greater of—</chapeau><subparagraph class="fontsize10" id="ycf3ec095-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the amount of such deduction determined without regard to this subsection, or</content></subparagraph><subparagraph class="fontsize10" id="ycf3ec096-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>$400.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3ec097-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3ec098-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">Applicable taxpayer</inline>.—</heading><chapeau>For purposes of this subsection—</chapeau><subparagraph class="fontsize10" id="ycf3ec099-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>applicable taxpayer</term>’ means, with respect to any taxable year, a taxpayer whose aggregate qualified business income with respect to all <page identifier="/us/stat/139/162">139 STAT. 162</page>
active qualified trades or businesses of the taxpayer for such taxable year is at least $1,000.</content></subparagraph><subparagraph class="fontsize10" id="ycf3ec09a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Active qualified trade or business<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>active qualified trade or business</term>’ means, with respect to any taxpayer for any taxable year, any qualified trade or business of the taxpayer in which the taxpayer materially participates (within the meaning of section 469(h)).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3ec09b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3ec09c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">Inflation adjustment</inline>.—</heading><chapeau>In the case of any taxable year beginning after 2026, the $400 amount in paragraph (1)(B) and the $1,000 amount in paragraph (2)(A) shall each be increased by an amount equal to —</chapeau><subparagraph class="fontsize10" id="ycf3ec09d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such dollar amount, multiplied by</content></subparagraph><subparagraph class="fontsize10" id="ycf3ec09e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2025’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</content></subparagraph><continuation class="firstIndent1 fontsize10" id="xcf3ec09f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">If any increase under this paragraph is not a multiple of $5, such increase shall be rounded to the nearest multiple of $5.”</continuation></paragraph></subsection></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf3ec0a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70105/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 199A(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>except as provided in subsection (i),</quotedText>” before “<quotedText>there</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3ec0a1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70105/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3ec0a2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s199A">26 USC 199A note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e15377" identifier="/us/pl/119/21/tVII/stA/ch1/s70106" style="-uslm-lc:I658145"><num class="fontsize12" value="70106">SEC. 70106. </num><heading>EXTENSION AND ENHANCEMENT OF INCREASED ESTATE AND GIFT TAX EXEMPTION AMOUNTS.</heading><subsection class="firstIndent0 fontsize10" id="ycf3f0ec3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70106/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 2010(c)(3) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf3f0ec4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70106/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A) by <amendingAction type="delete">striking</amendingAction> “<quotedText>$5,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$15,000,000</quotedText>”,</content></paragraph><paragraph class="fontsize10" id="ycf3f0ec5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70106/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subparagraph (B)—</chapeau><subparagraph class="fontsize10" id="ycf3f0ec6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70106/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the matter preceding clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2011</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2026</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf3f0ec7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70106/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>calendar year 2010</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>calendar year 2025</quotedText>”, and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3f0ec8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70106/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (C).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3f0ec9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70106/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3f0eca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s2010">26 USC 2010 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2025.</content></subsection></section>
<section id="d3245e15452" identifier="/us/pl/119/21/tVII/stA/ch1/s70107" style="-uslm-lc:I658145"><num class="fontsize12" value="70107">SEC. 70107. </num><heading>EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNTS AND MODIFICATION OF PHASEOUT THRESHOLDS.</heading><subsection class="firstIndent0 fontsize10" id="ycf3f5ceb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70107/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 55(d)(4) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf3f5cec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70107/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf3f5ced-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70107/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">and Before 2026</headingText></quotedText>” in the heading.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3f5cee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70107/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Modification of Inflation Adjustment<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 55(d)(4)(B) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf3f5cef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70107/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2018</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2018 (2026, in the case of the $1,000,000 amount in subparagraph (A)(ii)(I))</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf3f5cf0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70107/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>determined by substituting ‘calendar year 2017’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</quotedText>” and <amendingAction type="insert">inserting</amendingAction> <quotedContent>“determined by substituting for ‘calendar year 2016’ in subparagraph (A)(ii) thereof—<page identifier="/us/stat/139/163">139 STAT. 163</page>
<paragraph class="indentUp0 fontsize10" id="ycf3f8401-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>‘calendar year 2017’, in the case of the $109,400 amount in subparagraph (A)(i)(I) and the $70,300 amount in subparagraph (A)(i)(II), and</content></paragraph><paragraph class="indentUp0 fontsize10" id="ycf3f8402-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>‘calendar year 2025’, in the case of the $1,000,000 amount in subparagraph (A)(ii)(I).”</content></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3f8403-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70107/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Modification of Phaseout Amount<inline class="noSmallCaps">.—</inline></heading><content>Section 55(d)(4)(A)(ii) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subclause (II), and by <amendingAction type="add">adding</amendingAction> at the end the following new subclause:<quotedContent><subclause class="indentUp4 fontsize10" id="ycf3f8404-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>by substituting ‘50 percent’ for ‘25 percent’, and”</content></subclause></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf3f8405-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70107/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3f8406-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s55">26 USC 55 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e15573" identifier="/us/pl/119/21/tVII/stA/ch1/s70108" style="-uslm-lc:I658145"><num class="fontsize12" value="70108">SEC. 70108. </num><heading>EXTENSION AND MODIFICATION OF LIMITATION ON DEDUCTION FOR QUALIFIED RESIDENCE INTEREST.</heading><subsection class="firstIndent0 fontsize10" id="ycf3fd227-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70108/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 163(h)(3)(F) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf3fd228-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70108/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in clause (i)—</chapeau><subparagraph class="fontsize10" id="ycf3fd229-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70108/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>”,</content></subparagraph><subparagraph class="fontsize10" id="ycf3fd22a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70108/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subclauses (III) and (IV) as subclauses (IV) and (V), respectively,</content></subparagraph><subparagraph class="fontsize10" id="ycf3fd22b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70108/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>subclause (III)</quotedText>” in subclause (V), as so redesignated, and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subclause (IV)</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf3ff93c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70108/a/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subclause (II) the following new subclause:<quotedContent><subclause class="indentUp2 fontsize10" id="ycf3ff93d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><heading class="fontsize10 smallCaps">Mortgage insurance premiums treated as interest<inline class="noSmallCaps">.—</inline></heading><content>Clause (iv) of subparagraph (E) shall not apply.”</content></subclause></quotedContent>,</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf3ff93e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70108/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> clause (ii) and <amendingAction type="redesignate">redesignating</amendingAction> clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and</content></paragraph><paragraph class="fontsize10" id="ycf3ff93f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70108/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018 Through 2025</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Beginning After 2017</headingText></quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf3ff940-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70108/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf3ff941-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s163">26 USC 163 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e15680" identifier="/us/pl/119/21/tVII/stA/ch1/s70109" style="-uslm-lc:I658145"><num class="fontsize12" value="70109">SEC. 70109. </num><heading>EXTENSION AND MODIFICATION OF LIMITATION ON CASUALTY LOSS DEDUCTION.</heading><subsection class="firstIndent0 fontsize10" id="ycf406e72-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70109/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 165(h)(5) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf406e73-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70109/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf406e74-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70109/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018 Through 2025</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Beginning After 2017</headingText></quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf406e75-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70109/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Extension to State Declared Disasters<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf406e76-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70109/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (A) of section 165(h)(5), as amended by subsection (a), is further amended by <amendingAction type="delete">striking</amendingAction> “<quotedText>(i)(5))</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(i)(5)) or a State declared disaster</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf406e77-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70109/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Exception related to personal casualty gains<inline class="noSmallCaps">.—</inline></heading><content>Clause (i) of section 165(h)(5)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>(as so defined)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(as so defined) or a State declared disaster</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf406e78-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70109/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">State declared disaster<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (5) of section 165(h) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf409589-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf40958a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">State declared disaster</inline>.—</heading><chapeau>For purposes of this paragraph—</chapeau><clause class="fontsize10" id="ycf40958b-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>State declared disaster</term>’ means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami, <page identifier="/us/stat/139/164">139 STAT. 164</page>
earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) and the Secretary causes damage of sufficient severity and magnitude to warrant the application of the rules of this section.</content></clause><clause class="fontsize10" id="ycf40958c-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">State<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>State</term>’ includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.”</content></clause></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf40958d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70109/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf40958e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s165">26 USC 165 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e15823" identifier="/us/pl/119/21/tVII/stA/ch1/s70110" style="-uslm-lc:I658145"><num class="fontsize12" value="70110">SEC. 70110. </num><heading>TERMINATION OF MISCELLANEOUS ITEMIZED DEDUCTIONS OTHER THAN EDUCATOR EXPENSES.</heading><subsection class="firstIndent0 fontsize10" id="ycf40e3af-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70110/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 67(g) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf40e3b0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70110/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf40e3b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70110/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018 Through 2025</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Beginning After 2017</headingText></quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf40e3b2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70110/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Deduction for Educator Expenses<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf40e3b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70110/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 67(b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (11), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (12) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf410ac4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">“(13) </num><content>the deductions allowed by section 162 for educator expenses (as defined in subsection (g)).”</content></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf410ac5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70110/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Inclusion of coaches and certain nonathletic instructional equipment<inline class="noSmallCaps">.—</inline></heading><content>Section 67 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> subsection (g), as amended by this section, as subsection (h), and by <amendingAction type="insert">inserting</amendingAction> after subsection (f) the following new section:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf4131d6-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4131d7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Educator Expenses</inline>.—</heading><chapeau>For purposes of subsection (b)(13), the term ‘<term>educator expenses</term>’ means expenses of a type which would be described in section 62(a)(2)(D) if—</chapeau><paragraph class="fontsize10" id="ycf4131d8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><chapeau>such section were applied—</chapeau><subparagraph class="fontsize10" id="ycf4131d9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>without regard to the dollar limitation,</content></subparagraph><subparagraph class="fontsize10" id="ycf4131da-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>without regard to ‘(other than nonathletic supplies for courses of instruction in health or physical education)’ in clause (ii) thereof, and</content></subparagraph><subparagraph class="fontsize10" id="ycf4131db-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>by substituting ‘as part of instructional activity’ for ‘in the classroom’ in clause (ii) thereof, and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf4131dc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>section 62(d)(1)(A) were applied by inserting ‘, interscholastic sports administrator or coach,’ after ‘counselor’.”</content></paragraph></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4131dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70110/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4131de-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s67">26 USC 67 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e15968" identifier="/us/pl/119/21/tVII/stA/ch1/s70111" style="-uslm-lc:I658145"><num class="fontsize12" value="70111">SEC. 70111. </num><heading>LIMITATION ON TAX BENEFIT OF ITEMIZED DEDUCTIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf417fff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70111/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 68 <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf41a710-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of an individual, the amount of the itemized deductions otherwise allowable for the taxable year (determined without regard to this section) shall be reduced by <sup>2</sup>⁄<sub>37</sub> of the lesser of—</chapeau><paragraph class="fontsize10" id="ycf41a711-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>such amount of itemized deductions, or</content></paragraph><paragraph class="fontsize10" id="ycf41a712-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions) as <page identifier="/us/stat/139/165">139 STAT. 165</page>
exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins with respect to the taxpayer.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf41a713-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf41a714-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Coordination With Other Limitations</inline>.—</heading><content>This section shall be applied after the application of any other limitation on the allowance of any itemized deduction.”</content></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf41a715-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70111/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Limitation Not Applicable to Determination of Deduction for Qualified Business Income<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf41a716-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70111/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 199A(e)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>without regard to section 68 and</quotedText>” after “<quotedText>shall be computed</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf41a717-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70111/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Patrons of specified agricultural and horticultural cooperatives<inline class="noSmallCaps">.—</inline></heading><content>Section 199A(g)(2)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 68 or</quotedText>” after “<quotedText>without regard to</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf41a718-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70111/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf41a719-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s68">26 USC 68 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e16073" identifier="/us/pl/119/21/tVII/stA/ch1/s70112" style="-uslm-lc:I658145"><num class="fontsize12" value="70112">SEC. 70112. </num><heading>EXTENSION AND MODIFICATION OF QUALIFIED TRANSPORTATION FRINGE BENEFITS.</heading><subsection class="firstIndent0 fontsize10" id="ycf421c4a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 132(f) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf421c4b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (D) of paragraph (1),</content></paragraph><paragraph class="fontsize10" id="ycf421c4c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (2), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and</quotedText>” at the end of subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and</quotedText>” at the end of subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> a period, and by <amendingAction type="delete">striking</amendingAction> subparagraph (C),</content></paragraph><paragraph class="fontsize10" id="ycf421c4d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>(other than a qualified bicycle commuting reimbursement)</quotedText>” in paragraph (4),</content></paragraph><paragraph class="fontsize10" id="ycf421c4e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (F) of paragraph (5), and</content></paragraph><paragraph class="fontsize10" id="ycf421c4f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (8).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf421c50-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Inflation Adjustment<inline class="noSmallCaps">.—</inline></heading><content>Clause (ii) of section 132(f)(6)(A) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>1998</quotedText>” in clause (ii) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>1997</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf421c51-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Coordination With Disallowance of Certain Expenses<inline class="noSmallCaps">.—</inline></heading><chapeau>Subsection (l) of section 274 <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf421c52-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Benefits</headingText>.—</quotedText>” and all that follows through “<quotedText>No deduction</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Benefits</headingText>.—No deduction</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf421c53-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (2).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf421c54-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70112/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf421c55-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s132">26 USC 132 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e16207" identifier="/us/pl/119/21/tVII/stA/ch1/s70113" style="-uslm-lc:I658145"><num class="fontsize12" value="70113">SEC. 70113. </num><heading>EXTENSION AND MODIFICATION OF LIMITATION ON DEDUCTION AND EXCLUSION FOR MOVING EXPENSES.</heading><subsection class="firstIndent0 fontsize10" id="ycf429186-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Extension of Limitation on Deduction<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 217(k) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf429187-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf429188-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018 Through 2025</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Beginning After 2017</headingText></quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf429189-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Allowance of Deduction for Members of the Intelligence Community<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 217(k), as amended by subsection (a), is further amended—</chapeau><paragraph class="fontsize10" id="ycf42918a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2017</headingText>.—Except in the case</quotedText>” and <amendingAction type="insert">inserting</amendingAction> <quotedContent>“<headingText class="smallCaps">2017</headingText>.—<paragraph class="indentUp0 fontsize10" id="ycf42918b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except in the case”</content></paragraph></quotedContent>, and</content></paragraph><paragraph class="fontsize10" id="ycf42918c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf42b89d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Members of the intelligence community<inline class="noSmallCaps">.—</inline></heading><content>An employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 (<ref href="/us/usc/t50/s3003">50 U.S.C. 3003</ref>)) (other than a member of the Armed Forces of the United States) who moves pursuant to a change in assignment which requires relocation shall be treated for purposes <page identifier="/us/stat/139/166">139 STAT. 166</page>
of this section in the same manner as an individual to whom subsection (g) applies.”</content></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf42b89e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Extension of Limitation on Exclusion<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 132(g)(2) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf42b89f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and before January 1, 2026</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf42b8a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018 Through 2025</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Beginning After 2017</headingText></quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf42b8a1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Allowance of Exclusion for Members of the Intelligence Community<inline class="noSmallCaps">.—</inline></heading><content>Section 132(g)(2) of the Internal Revenue Code of 1986 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, or an employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 (<ref href="/us/usc/t50/s3003">50 U.S.C. 3003</ref>)) (other than a member of the Armed Forces of the United States) who moves pursuant to a change in assignment that requires relocation</quotedText>” after “<quotedText>change of station</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf42b8a2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70113/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf42b8a3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s132">26 USC 132 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e16378" identifier="/us/pl/119/21/tVII/stA/ch1/s70114" style="-uslm-lc:I658145"><num class="fontsize12" value="70114">SEC. 70114. </num><heading>EXTENSION AND MODIFICATION OF LIMITATION ON WAGERING LOSSES.</heading><subsection class="firstIndent0 fontsize10" id="ycf42dfb4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70114/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 165 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subsection (d) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf4306c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Wagering Losses<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf4306c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of losses from wagering transactions, the amount allowed as a deduction for any taxable year—</chapeau><subparagraph class="fontsize10" id="ycf4306c7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>shall be equal to 90 percent of the amount of such losses during such taxable year, and</content></subparagraph><subparagraph class="fontsize10" id="ycf4306c8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>shall be allowed only to the extent of the gains from such transactions during such taxable year.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf4306c9-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4306ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Special rule</inline>.—</heading><content>For purposes of paragraph (1), the term ‘<term>losses from wagering transactions</term>’ includes any deduction otherwise allowable under this chapter incurred in carrying on any wagering transaction.”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4306cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70114/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4306cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s165">26 USC 165 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendment made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e16450" identifier="/us/pl/119/21/tVII/stA/ch1/s70115" style="-uslm-lc:I658145"><num class="fontsize12" value="70115">SEC. 70115. </num><heading>EXTENSION AND ENHANCEMENT OF INCREASED LIMITATION ON CONTRIBUTIONS TO ABLE ACCOUNTS.</heading><subsection class="firstIndent0 fontsize10" id="ycf4354ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70115/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 529A(b)(2)(B) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf4354ee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70115/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in clause (i), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(determined by substituting ‘1996’ for ‘1997’ in paragraph (2)(B) thereof)</quotedText>” after “<quotedText>section 2503(b)</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf4354ef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70115/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>before January 1, 2026</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4354f0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70115/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4354f1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf4354f2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s529A">26 USC 529A note</ref>.</p></sidenote><inline class="smallCaps">Effective Dates</inline>.—</heading><paragraph class="fontsize10" id="ycf4354f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70115/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as otherwise provided in this subsection, the amendments made by this section shall apply to contributions made after December 31, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf4354f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70115/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Modified inflation adjustment<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (a)(1) shall apply to taxable years beginning after December 31, 2025.</content></paragraph></subsection></section>
<section id="d3245e16513" identifier="/us/pl/119/21/tVII/stA/ch1/s70116" style="-uslm-lc:I658145"><num class="fontsize12" value="70116">SEC. 70116. </num><heading>EXTENSION AND ENHANCEMENT OF SAVERS CREDIT ALLOWED FOR ABLE CONTRIBUTIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf43ca25-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70116/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Extension<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf43ca26-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70116/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 25B(d)(1) <amendingAction type="amend">is amended</amendingAction> to read as follows:<page identifier="/us/stat/139/167">139 STAT. 167</page>
<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf43f137-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf43f138-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>The term ‘<term>qualified retirement savings contributions</term>’ means, with respect to any taxable year, the sum of—</chapeau><subparagraph class="fontsize10" id="ycf43f139-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the amount of contributions made by the eligible individual during such taxable year to the ABLE account (within the meaning of section 529A) of which such individual is the designated beneficiary, and</content></subparagraph><subparagraph class="fontsize10" id="ycf43f13a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>in the case of any taxable year beginning before January 1, 2027—</chapeau><clause class="fontsize10" id="ycf43f13b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual,</content></clause><clause class="fontsize10" id="ycf43f13c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>the amount of—</chapeau><subclause class="fontsize10" id="ycf43f13d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>any elective deferrals (as defined in section 402(g)(3)) of such individual, and</content></subclause><subclause class="fontsize10" id="ycf43f13e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>any elective deferral of compensation by such individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A), and</content></subclause></clause><clause class="fontsize10" id="ycf43f13f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).”</content></clause></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf43f140-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70116/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf43f141-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf43f142-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s25B">26 USC 25B note</ref>.</p></sidenote><inline class="smallCaps">Coordination with secure 2.0 act of 2022 amendment</inline>.—</heading><content>Paragraph (1) of section 103(e) of the SECURE 2.0 Act of 2022 is <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf43f143-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s25B">26 USC 25B</ref>.</p></sidenote><amendingAction type="repeal">repealed</amendingAction>, and the Internal Revenue Code of 1986 shall be applied and administered as though such paragraph were never enacted.</content></paragraph><paragraph class="fontsize10" id="ycf43f144-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70116/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf43f145-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s25B">26 USC 25B note</ref>.</p></sidenote><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendments and repeal made by this subsection shall apply to taxable years ending after December 31, 2025.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf43f146-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70116/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Increase of Credit Amount<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf43f147-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70116/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 25B(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$2,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$2,100</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf43f148-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70116/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf43f149-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s25B">26 USC 25B note</ref>.</p></sidenote><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendment made by this subsection shall apply to taxable years beginning after December 31, 2026.</content></paragraph></subsection></section>
<section id="d3245e16657" identifier="/us/pl/119/21/tVII/stA/ch1/s70117" style="-uslm-lc:I658145"><num class="fontsize12" value="70117">SEC. 70117. </num><heading>EXTENSION OF ROLLOVERS FROM QUALIFIED TUITION PROGRAMS TO ABLE ACCOUNTS PERMITTED.</heading><subsection class="firstIndent0 fontsize10" id="ycf44185a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70117/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 529(c)(3)(C)(i)(III) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>before January 1, 2026,</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf44185b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70117/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf44185c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s529">26 USC 529 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendment made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e16690" identifier="/us/pl/119/21/tVII/stA/ch1/s70118" style="-uslm-lc:I658145"><num class="fontsize12" value="70118">SEC. 70118. </num><heading>EXTENSION OF TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN THE SINAI PENINSULA AND ENHANCEMENT TO INCLUDE ADDITIONAL AREAS.</heading><subsection class="firstIndent0 fontsize10" id="ycf443f6d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70118/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Treatment Made Permanent<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/pl/115/97/s11026/a">Section 11026(a) of Public Law 115–97</ref> <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf44667e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s112">26 USC 112 note</ref>.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>, with respect to the applicable period</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf44667f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70118/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Kenya, Mali, Burkina Faso, and Chad Included as Hazardous Duty Areas<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/pl/115/97/s11026/b">Section 11026(b) of Public Law 115–97</ref> <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf448d90-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf448d91-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Qualified Hazardous Duty Area</inline>.—</heading><chapeau>For purposes of this section, the term ‘<term>qualified hazardous duty area</term>’ means each of the following locations, but only during the period for which any member of the Armed Forces of the United States is entitled to <page identifier="/us/stat/139/168">139 STAT. 168</page>
special pay under <ref href="/us/usc/t37/s310">section 310 of title 37, United States Code</ref> (relating to special pay; duty subject to hostile fire or imminent danger), for services performed in such location:</chapeau><paragraph class="fontsize10" id="ycf448d92-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the Sinai Peninsula of Egypt.</content></paragraph><paragraph class="fontsize10" id="ycf448d93-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>Kenya.</content></paragraph><paragraph class="fontsize10" id="ycf448d94-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>Mali.</content></paragraph><paragraph class="fontsize10" id="ycf448d95-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>Burkina Faso.</content></paragraph><paragraph class="fontsize10" id="ycf448d96-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>Chad.”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf448d97-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70118/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/pl/115/97/s11026">Section 11026 of Public Law 115–97</ref> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subsections (c) and (d).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf448d98-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70118/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf448d99-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s112">26 USC 112 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall take effect on January 1, 2026.</content></subsection></section>
<section id="d3245e16801" identifier="/us/pl/119/21/tVII/stA/ch1/s70119" style="-uslm-lc:I658145"><num class="fontsize12" value="70119">SEC. 70119. </num><heading>EXTENSION AND MODIFICATION OF EXCLUSION FROM GROSS INCOME OF STUDENT LOANS DISCHARGED ON ACCOUNT OF DEATH OR DISABILITY.</heading><subsection class="firstIndent0 fontsize10" id="ycf44dbba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70119/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 108(f)(5) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycf4502cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Discharges on account of death or disability<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf4502cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of an individual, gross income does not include any amount which (but for this subsection) would be includible in gross income for such taxable year by reason of the discharge (in whole or in part) of any loan described in subparagraph (B), if such discharge was—</chapeau><clause class="fontsize10" id="ycf4502cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>pursuant to subsection (a) or (d) of section 437 of the Higher Education Act of 1965 or the parallel benefit under part D of title IV of such Act (relating to the repayment of loan liability),</content></clause><clause class="fontsize10" id="ycf4502ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>pursuant to section 464(c)(1)(F) of such Act, or</content></clause><clause class="fontsize10" id="ycf4502cf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>otherwise discharged on account of death or total and permanent disability of the student.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf4502d0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Loans discharged<inline class="noSmallCaps">.—</inline></heading><chapeau>A loan is described in this subparagraph if such loan is—</chapeau><clause class="fontsize10" id="ycf4502d1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a student loan (as defined in paragraph (2)), or</content></clause><clause class="fontsize10" id="ycf4502d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>a private education loan (as defined in section 140(a) of the Consumer Credit Protection Act (<ref href="/us/usc/t15/s1650/a">15 U.S.C. 1650(a)</ref>).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf4502d3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Social security number requirement<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf4502d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (A) shall not apply with respect to any discharge during any taxable year unless the taxpayer includes the taxpayer’s social security number on the return of tax for such taxable year.</content></clause><clause class="fontsize10" id="ycf4502d5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4502d6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Social security number</inline>.—</heading><content>For purposes of this subparagraph, the term ‘<term>social security number</term>’ has the meaning given such term in section 24(h)(7).”</content></clause></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4502d7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70119/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Omission of Correct Social Security Number Treated as Mathematical or Clerical Error<inline class="noSmallCaps">.—</inline></heading><content>Section 6213(g)(2), as amended by this Act, is further amended by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subparagraph (V), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (W) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after subparagraph (W) the following new subparagraph:<page identifier="/us/stat/139/169">139 STAT. 169</page>
<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf4529e8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="X">“(X) </num><content>an omission of a correct social security number required under section 108(f)(5)(C) (relating to discharges on account of death or disability).”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4529e9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70119/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4529ea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s108">26 USC 108 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to discharges after December 31, 2025.</content></subsection></section>
<section id="d3245e16937" identifier="/us/pl/119/21/tVII/stA/ch1/s70120" style="-uslm-lc:I658145"><num class="fontsize12" value="70120">SEC. 70120. </num><heading>LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC.</heading><subsection class="firstIndent0 fontsize10" id="ycf45780b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70120/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 164(b)(6) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf45780c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70120/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>and before January 1, 2026</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf45780d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70120/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>$10,000 ($5,000 in the case of a married individual filing a separate return)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the applicable limitation amount (half the applicable limitation amount in the case of a married individual filing a separate return)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf45780e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70120/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Applicable Limitation Amount<inline class="noSmallCaps">.—</inline></heading><content>Section 164(b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf45c62f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf45c630-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">Applicable limitation amount</inline>.—</heading><subparagraph class="fontsize10" id="ycf45c631-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of paragraph (6), the term ‘<term>applicable limitation amount</term>’ means—</chapeau><clause class="fontsize10" id="ycf45c632-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>in the case of any taxable year beginning in calendar year 2025, $40,000,</content></clause><clause class="fontsize10" id="ycf45c633-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the case of any taxable year beginning in calendar year 2026, $40,400,</content></clause><clause class="fontsize10" id="ycf45c634-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>in the case of any taxable year beginning after calendar year 2026 and before 2030, 101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year, and</content></clause><clause class="fontsize10" id="ycf45c635-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>in the case of any taxable year beginning after calendar year 2029, $10,000.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf45c636-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Phasedown based on modified adjusted gross income<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf45c637-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in clause (iii), in the case of any taxable year beginning before January 1, 2030, the applicable limitation amount shall be reduced by 30 percent of the excess (if any) of the taxpayer’s modified adjusted gross income over the threshold amount (half the threshold amount in the case of a married individual filing a separate return).</content></clause><clause class="fontsize10" id="ycf45c638-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Threshold amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subparagraph, the term ‘<term>threshold amount</term>’ means—</chapeau><subclause class="fontsize10" id="ycf45c639-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>in the case of any taxable year beginning in calendar year 2025, $500,000,</content></subclause><subclause class="fontsize10" id="ycf45c63a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in the case of any taxable year beginning in calendar year 2026, $505,000, and</content></subclause><subclause class="fontsize10" id="ycf45c63b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>in the case of any taxable year beginning after calendar year 2026, 101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year.</content></subclause></clause><clause class="fontsize10" id="ycf45c63c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Limitation on reduction<inline class="noSmallCaps">.—</inline></heading><content>The reduction under clause (i) shall not result in the applicable limitation amount being less than $10,000.</content></clause><clause class="fontsize10" id="ycf45c63d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10 smallCaps">Modified adjusted gross income<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, the term ‘modified adjusted <page identifier="/us/stat/139/170">139 STAT. 170</page>
gross income’ means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.”</content></clause></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf45c63e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch1/s70120/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf45c63f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s164">26 USC 164 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2024.</content></subsection></section>
</chapter>
<chapter id="d3245e17093" identifier="/us/pl/119/21/tVII/stA/ch2" style="-uslm-lc:I658174"><num value="2">CHAPTER 2—</num><heading><b>DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF</b></heading>
<section id="d3245e17099" identifier="/us/pl/119/21/tVII/stA/ch2/s70201" style="-uslm-lc:I658145"><num class="fontsize12" value="70201">SEC. 70201. </num><heading>NO TAX ON TIPS.</heading><subsection class="firstIndent0 fontsize10" id="ycf479a00-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Deduction Allowed<inline class="noSmallCaps">.—</inline></heading><content>Part VII of subchapter B of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> section 224 as section 225 and by <amendingAction type="insert">inserting</amendingAction> after section 223 the following new section:<quotedContent><section class="centered fontsize12" id="ycf480f31-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658143"><num class="fontsize12" value="224">“SEC. 224. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf480f32-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s224">26 USC 224</ref>.</p></sidenote><heading class="fontsize12">QUALIFIED TIPS.</heading><subsection class="firstIndent0 fontsize10" id="ycf480f33-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>There shall be allowed as a deduction an amount equal to the qualified tips received during the taxable year that are included on statements furnished to the individual pursuant to section 6041(d)(3), 6041A(e)(3), 6050W(f)(2), or 6051(a)(18), or reported by the taxpayer on Form 4137 (or successor).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf480f34-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf480f35-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amount allowed as a deduction under this section for any taxable year shall not exceed $25,000.</content></paragraph><paragraph class="fontsize10" id="ycf480f36-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Limitation based on adjusted gross income<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf480f37-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amount allowable as a deduction under subsection (a) (after application of paragraph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer’s modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return).</content></subparagraph><subparagraph class="fontsize10" id="ycf480f38-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf480f39-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Modified adjusted gross income</inline>.—</heading><content>For purposes of this paragraph, the term ‘<term>modified adjusted gross income</term>’ means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf480f3a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Tips Received in Course of Trade or Business<inline class="noSmallCaps">.—</inline></heading><content>In the case of qualified tips received by an individual during any taxable year in the course of a trade or business (other than the trade or business of performing services as an employee) of such individual, such qualified tips shall be taken into account under subsection (a) only to the extent that the gross income for the taxpayer from such trade or business for such taxable year (including such qualified tips) exceeds the sum of the deductions (other than the deduction allowed under this section) allocable to the trade or business in which such qualified tips are received by the individual for such taxable year.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf480f3b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf480f3c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">Qualified Tips</inline>.—</heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf480f3d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>qualified tips</term>’ means cash tips received by an individual in an occupation which customarily and regularly received tips on or before December 31, 2024, as provided by the Secretary.</content></paragraph><paragraph class="fontsize10" id="ycf480f3e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Exclusions<inline class="noSmallCaps">.—</inline></heading><chapeau>Such term shall not include any amount received by an individual unless—</chapeau><subparagraph class="fontsize10" id="ycf480f3f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such amount is paid voluntarily without any consequence in the event of nonpayment, is not the subject of negotiation, and is determined by the payor,<page identifier="/us/stat/139/171">139 STAT. 171</page></content></subparagraph><subparagraph class="fontsize10" id="ycf480f40-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the trade or business in the course of which the individual receives such amount is not a specified service trade or business (as defined in section 199A(d)(2)), and</content></subparagraph><subparagraph class="fontsize10" id="ycf480f41-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>such other requirements as may be established by the Secretary in regulations or other guidance are satisfied.</content></subparagraph><continuation class="firstIndent1 fontsize10" id="xcf480f42-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">For purposes of subparagraph (B), in the case of an individual receiving tips in the trade or business of performing services as an employee, such individual shall be treated as receiving tips in the course of a trade or business which is a specified service trade or business if the trade or business of the employer is a specified service trade or business.</continuation></paragraph><paragraph class="fontsize10" id="ycf480f43-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Cash tips<inline class="noSmallCaps">.—</inline></heading><content>For purposes of paragraph (1), the term ‘<term>cash tips</term>’ includes tips received from customers that are paid in cash or charged and, in the case of an employee, tips received under any tip-sharing arrangement.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf480f44-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Social Security Number Required<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf480f45-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual’s social security number.</content></paragraph><paragraph class="fontsize10" id="ycf480f46-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Social security number defined<inline class="noSmallCaps">.—</inline></heading><content>For purposes of paragraph (1), the term ‘<term>social security number</term>’ shall have the meaning given such term in section 24(h)(7).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf480f47-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf480f48-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Married Individuals</inline>.—</heading><content>If the taxpayer is a married individual (within the meaning of section 7703), this section shall apply only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf480f49-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf480f4a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><inline class="smallCaps">Regulations</inline>.—</heading><content>The Secretary shall prescribe such regulations or other guidance as may be necessary to prevent reclassification of income as qualified tips, including regulations or other guidance to prevent abuse of the deduction allowed by this section.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf48365b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10 smallCaps">Termination<inline class="noSmallCaps">.—</inline></heading><content>No deduction shall be allowed under this section for any taxable year beginning after December 31, 2028.”</content></subsection></section>
</quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf48365c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Deduction Allowed to Non-itemizers<inline class="noSmallCaps">.—</inline></heading><content>Section 63(b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (3), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (4) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf48365d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>the deduction provided in section 224.”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf48365e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Omission of Correct Social Security Number Treated as Mathematical or Clerical Error<inline class="noSmallCaps">.—</inline></heading><content>Section 6213(g)(2), as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subparagraph (W), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (X) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after subparagraph (X) the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf48365f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="Y">“(Y) </num><content>an omission of a correct social security number required under section 224(e) (relating to deduction for qualified tips).”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf483660-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Exclusion From Qualified Business Income<inline class="noSmallCaps">.—</inline></heading><content>Section 199A(c)(4) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subparagraph (B), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (C) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf483661-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>any amount with respect to which a deduction is allowable to the taxpayer under section 224(a) for the taxable year.”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf483662-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Extension of Tip Credit to Beauty Service Business<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/172">139 STAT. 172</page></chapeau><paragraph class="fontsize10" id="ycf483663-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/e/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 45B(b)(2) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf485d74-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Application only to certain lines of business<inline class="noSmallCaps">.—</inline></heading><chapeau>In applying paragraph (1) there shall be taken into account only tips received from customers or clients in connection with the following services:</chapeau><subparagraph class="fontsize10" id="ycf485d75-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>The providing, delivering, or serving of food or beverages for consumption, if the tipping of employees delivering or serving food or beverages by customers is customary.</content></subparagraph><subparagraph class="fontsize10" id="ycf485d76-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>The providing of any of the following services to a customer or client if the tipping of employees providing such services is customary:</chapeau><clause class="fontsize10" id="ycf485d77-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>Barbering and hair care.</content></clause><clause class="fontsize10" id="ycf485d78-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>Nail care.</content></clause><clause class="fontsize10" id="ycf485d79-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>Esthetics.</content></clause><clause class="fontsize10" id="ycf485d7a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>Body and spa treatments.”</content></clause></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf485d7b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/e/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Credit determined with respect to minimum wage in effect<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45B(b)(1)(B) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf485d7c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/e/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>as in effect on January 1, 2007, and</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf485d7d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/e/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and in the case of food or beverage establishments, as in effect on January 1, 2007</quotedText>” after “<quotedText>without regard to section 3(m) of such Act</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf485d7e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Reporting Requirements<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf485d7f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Returns for payments made in the course of a trade or business<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf485d80-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/1/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Statement furnished to secretary<inline class="noSmallCaps">.—</inline></heading><content>Section 6041(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)</quotedText>” after “<quotedText>such gains, profits, and income</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf485d81-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/1/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Statement furnished to payee<inline class="noSmallCaps">.—</inline></heading><content>Section 6041(d) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (1), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (2) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after paragraph (2) the following new paragraph:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf488492-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>in the case of compensation to non-employees, the portion of payments that have been reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips.”</content></paragraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf488493-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Returns for payments made for services and direct sales<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf488494-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Statement furnished to secretary<inline class="noSmallCaps">.—</inline></heading><content>Section 6041A(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)</quotedText>” after “<quotedText>amount of such payments</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf488495-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Statement furnished to payee<inline class="noSmallCaps">.—</inline></heading><content>Section 6041A(e) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (1), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (2) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after paragraph (2) the following new paragraph:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf488496-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>in the case of subsection (a), the portion of payments that have been reasonably designated as cash tips and the <page identifier="/us/stat/139/173">139 STAT. 173</page>
occupation described in section 224(d)(1) of the person receiving such tips.”</content></paragraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf488497-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Returns relating to third party settlement organizations<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf488498-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/3/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Statement furnished to secretary<inline class="noSmallCaps">.—</inline></heading><content>Section 6050W(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (1), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (2) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>and</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf488499-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>in the case of a third party settlement organization, the portion of reportable payment transactions that have been reasonably designated by payors as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips.”</content></paragraph></quotedContent>.</content></subparagraph><subparagraph class="fontsize10" id="ycf48849a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/3/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Statement furnished to payee<inline class="noSmallCaps">.—</inline></heading><content>Section 6050W(f)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(including a separate accounting of any such amounts that have been reasonably designated by payors as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)</quotedText>” after “<quotedText>reportable payment transactions</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf48849b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/f/4" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Returns related to wages<inline class="noSmallCaps">.—</inline></heading><content>Section 6051(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (16), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (17) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after paragraph (17) the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf48849c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="18">“(18) </num><content>the total amount of cash tips reported by the employee under section 6053(a) and the occupation described in section 224(d)(1) such person.”</content></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf48849d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/g" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><heading class="fontsize10 smallCaps">Clerical Amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for part VII of subchapter B of chapter 1 <amendingAction type="amend">is amended</amendingAction><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf48849e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf48849f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 211.</p></sidenote> by <amendingAction type="redesignate">redesignating</amendingAction> the item relating to section 224 as relating to section 225 and by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 223 the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 224. </designator>
<label>Qualified tips.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf48abb0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/h" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">(h) </num><heading class="fontsize10 smallCaps">Published List of Occupations Traditionally Receiving Tips<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf48abb1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf48abb2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s224">26 USC 224 note</ref>.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall publish a list of occupations which customarily and regularly received tips on or before December 31, 2024, for purposes of section 224(d)(1) of the Internal Revenue Code of 1986 (as added by subsection (a)).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf48abb3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/i" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf48abb4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Procedures.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf48abb5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf48abb6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s3402">26 USC 3402 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Withholding<inline class="noSmallCaps">.—</inline></heading><content>The Secretary of the Treasury (or the Secretary’s delegate) shall modify the procedures prescribed under section 3402(a) of the Internal Revenue Code of 1986 for taxable years beginning after December 31, 2025, to take into account the deduction allowed under section 224 of such Code (as added by this Act).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf48abb7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/j" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="j">(j) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf48abb8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45B">26 USC 45B</ref></p><p class="leftAlign firstIndent0 fontsize8" id="xcf48abb9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">note.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2024.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf48abba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70201/k" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="k">(k) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf48abbb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf48abbc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6041">26 USC 6041 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Transition Rule<inline class="noSmallCaps">.—</inline></heading><content>In the case of any cash tips required to be reported for periods before January 1, 2026, persons required to file returns or statements under section 6041(a), 6041(d)(3), 6041A(a), 6041A(e)(3), 6050W(a), or 6050W(f)(2) of the Internal Revenue Code of 1986 (as amended by this section) may approximate a separate accounting of amounts designated as cash tips by any reasonable method specified by the Secretary.<page identifier="/us/stat/139/174">139 STAT. 174</page></content></subsection></section>
<section id="d3245e17776" identifier="/us/pl/119/21/tVII/stA/ch2/s70202" style="-uslm-lc:I658145"><num class="fontsize12" value="70202">SEC. 70202. </num><heading>NO TAX ON OVERTIME.</heading><subsection class="firstIndent0 fontsize10" id="ycf49961d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Deduction Allowed<inline class="noSmallCaps">.—</inline></heading><content>Part VII of subchapter B of chapter 1, as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> section 225 as section 226 and by <amendingAction type="insert">inserting</amendingAction> after section 224 the following new section:<quotedContent><section class="centered fontsize12" id="ycf49e43e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658143"><num class="fontsize12" value="225">“SEC. 225. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf49e43f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s225">26 USC 225</ref>.</p></sidenote><heading class="fontsize12">QUALIFIED OVERTIME COMPENSATION.</heading><subsection class="firstIndent0 fontsize10" id="ycf49e440-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf49e441-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Statements.</p></sidenote><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>There shall be allowed as a deduction an amount equal to the qualified overtime compensation received during the taxable year and included on statements furnished to the individual pursuant to section 6041(d)(4) or 6051(a)(19).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf49e442-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf49e443-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amount allowed as a deduction under this section for any taxable year shall not exceed $12,500 ($25,000 in the case of a joint return).</content></paragraph><paragraph class="fontsize10" id="ycf49e444-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Limitation based on adjusted gross income<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf49e445-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amount allowable as a deduction under subsection (a) (after application of paragraph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer’s modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return).</content></subparagraph><subparagraph class="fontsize10" id="ycf4a0b56-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4a0b57-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Modified adjusted gross income<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, the term ‘<term>modified adjusted gross income</term>’ means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a0b58-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Qualified Overtime Compensation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf4a0b59-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4a0b5a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section, the term ‘<term>qualified overtime compensation</term>’ means overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed.</content></paragraph><paragraph class="fontsize10" id="ycf4a0b5b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Exclusions<inline class="noSmallCaps">.—</inline></heading><content>Such term shall not include any qualified tip (as defined in section 224(d)).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a0b5c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Social Security Number Required<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf4a0b5d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual’s social security number.</content></paragraph><paragraph class="fontsize10" id="ycf4a0b5e-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Social security number defined<inline class="noSmallCaps">.—</inline></heading><content>For purposes of paragraph (1), the term ‘<term>social security number</term>’ shall have the meaning given such term in section 24(h)(7).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a0b5f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4a0b60-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Married Individuals<inline class="noSmallCaps">.—</inline></heading><content>If the taxpayer is a married individual (within the meaning of section 7703), this section shall apply only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a0b61-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4a0b62-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><heading class="fontsize10 smallCaps">Regulations<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance to prevent abuse of the deduction allowed by this section.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a0b63-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10 smallCaps">Termination<inline class="noSmallCaps">.—</inline></heading><content>No deduction shall be allowed under this section for any taxable year beginning after December 31, 2028.”</content></subsection></section>
</quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a0b64-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Deduction Allowed to Non-itemizers<inline class="noSmallCaps">.—</inline></heading><content>Section 63(b), as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (4), by <amendingAction type="delete">striking</amendingAction> the period <page identifier="/us/stat/139/175">139 STAT. 175</page>
at the end of paragraph (5) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf4a0b65-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><content>the deduction provided in section 225.”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a0b66-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Reporting<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf4a0b67-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Requirement to include overtime compensation on w-2<inline class="noSmallCaps">.—</inline></heading><content>Section 6051(a), as amended by the preceding provision of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (17), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (18) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after paragraph (18) the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf4a0b68-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="19">“(19) </num><content>the total amount of qualified overtime compensation (as defined in section 225(c)).”</content></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf4a0b69-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Payments to persons not treated as employees under tax laws<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf4a0b6a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/c/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Statement furnished to secretary<inline class="noSmallCaps">.—</inline></heading><content>Section 6041(a), as amended by section 70201(e)(1)(A), <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and a separate accounting of any amount of qualified overtime compensation (as defined in section 225(c))</quotedText>” after “<quotedText>occupation of the person receiving such tips</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf4a0b6b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/c/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Statement furnished to payee<inline class="noSmallCaps">.—</inline></heading><content>Section 6041(d), as amended by section 70201(e)(1)(B), <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (2), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (3) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after paragraph (3) the following new paragraph:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf4a0b6c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>the portion of payments that are qualified overtime compensation (as defined in section 225(c)).”</content></paragraph></quotedContent>.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a0b6d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Omission of Correct Social Security Number Treated as Mathematical or Clerical Error<inline class="noSmallCaps">.—</inline></heading><content>Section 6213(g)(2), as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subparagraph (X), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (Y) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after subparagraph (Y) the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf4a327e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="Z">“(Z) </num><content>an omission of a correct social security number required under section 225(d) (relating to deduction for qualified overtime).”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a327f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Clerical Amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for part VII of subchapter B of chapter 1, as amended by the preceding provisions of this Act,<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4a3280-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf4a3281-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 211.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> the item relating to section 225 as an item relating to section 226 and by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 224 the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 225. </designator>
<label>Qualified overtime compensation.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a3282-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4a3283-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Procedures.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf4a3284-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf4a3285-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s3402">26 USC 3402 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Withholding<inline class="noSmallCaps">.—</inline></heading><content>The Secretary of the Treasury (or the Secretary’s delegate) shall modify the procedures prescribed under section 3402(a) of the Internal Revenue Code of 1986 for taxable years beginning after December 31, 2025, to take into account the deduction allowed under section 225 of such Code (as added by this Act).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a3286-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4a3287-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s63">26 USC 63 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2024.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4a3288-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70202/h" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">(h) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4a3289-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf4a328a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6041">26 USC 6041 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Transition Rule<inline class="noSmallCaps">.—</inline></heading><content>In the case of qualified overtime compensation required to be reported for periods before January 1, 2026, persons required to file returns or statements under section 6051(a)(19), 6041(a), or 6041(d)(4) of the Internal Revenue Code of 1986 (as amended by this section) may approximate a separate <page identifier="/us/stat/139/176">139 STAT. 176</page>
accounting of amounts designated as qualified overtime compensation by any reasonable method specified by the Secretary.</content></subsection></section>
<section id="d3245e18183" identifier="/us/pl/119/21/tVII/stA/ch2/s70203" style="-uslm-lc:I658145"><num class="fontsize12" value="70203">SEC. 70203. </num><heading>NO TAX ON CAR LOAN INTEREST.</heading><subsection class="firstIndent0 fontsize10" id="ycf4b6b0b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 163(h) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (4) as paragraph (5) and by <amendingAction type="insert">inserting</amendingAction> after paragraph (3) the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf4c074c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4c074d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><heading class="fontsize10 smallCaps">Special rules for taxable years 2025 through 2028 relating to qualified passenger vehicle loan interest<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf4c074e-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In the case of taxable years beginning after December 31, 2024, and before January 1, 2029, for purposes of this subsection the term ‘<term>personal interest</term>’ shall not include qualified passenger vehicle loan interest.</content></subparagraph><subparagraph class="fontsize10" id="ycf4c074f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Qualified passenger vehicle loan interest defined<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf4c0750-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, the term ‘<term>qualified passenger vehicle loan interest</term>’ means any interest which is paid or accrued during the taxable year on indebtedness incurred by the taxpayer after December 31, 2024, for the purchase of, and that is secured by a first lien on, an applicable passenger vehicle for personal use.</content></clause><clause class="fontsize10" id="ycf4c0751-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Exceptions<inline class="noSmallCaps">.—</inline></heading><chapeau>Such term shall not include any amount paid or incurred on any of the following:</chapeau><subclause class="fontsize10" id="ycf4c0752-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>A loan to finance fleet sales.</content></subclause><subclause class="fontsize10" id="ycf4c0753-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>A loan incurred for the purchase of a commercial vehicle that is not used for personal purposes.</content></subclause><subclause class="fontsize10" id="ycf4c0754-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>Any lease financing.</content></subclause><subclause class="fontsize10" id="ycf4c0755-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>A loan to finance the purchase of a vehicle with a salvage title.</content></subclause><subclause class="fontsize10" id="ycf4c0756-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><content>A loan to finance the purchase of a vehicle intended to be used for scrap or parts.</content></subclause></clause><clause class="fontsize10" id="ycf4c0757-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">VIN requirement<inline class="noSmallCaps">.—</inline></heading><content>Interest shall not be treated as qualified passenger vehicle loan interest under this paragraph unless the taxpayer includes the vehicle identification number of the applicable passenger vehicle described in clause (i) on the return of tax for the taxable year.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf4c0758-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Limitations<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf4c0759-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Dollar limit<inline class="noSmallCaps">.—</inline></heading><content>The amount of interest taken into account by a taxpayer under subparagraph (B) for any taxable year shall not exceed $10,000.</content></clause><clause class="fontsize10" id="ycf4c075a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Limitation based on modified adjusted gross income<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycf4c075b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amount which is otherwise allowable as a deduction under subsection (a) as qualified passenger vehicle loan interest (determined without regard to this clause and after the application of clause (i)) shall be reduced (but not below zero) by $200 for each $1,000 (or portion thereof) by which the modified adjusted gross income of the taxpayer for the taxable year exceeds $100,000 ($200,000 in the case of a joint return).</content></subclause><subclause class="fontsize10" id="ycf4c075c-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Modified adjusted gross income<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this clause, the term ‘<term>modified adjusted gross income</term>’ means the adjusted gross income <page identifier="/us/stat/139/177">139 STAT. 177</page>
of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf4c075d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Applicable passenger vehicle<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>applicable passenger vehicle</term>’ means any vehicle—</chapeau><clause class="fontsize10" id="ycf4c075e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the original use of which commences with the taxpayer,</content></clause><clause class="fontsize10" id="ycf4c075f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>which is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails),</content></clause><clause class="fontsize10" id="ycf4c0760-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>which has at least 2 wheels,</content></clause><clause class="fontsize10" id="ycf4c0761-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>which is a car, minivan, van, sport utility vehicle, pickup truck, or motorcycle,</content></clause><clause class="fontsize10" id="ycf4c0762-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>which is treated as a motor vehicle for purposes of title II of the Clean Air Act, and</content></clause><clause class="fontsize10" id="ycf4c0763-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>which has a gross vehicle weight rating of less than 14,000 pounds.</content></clause><continuation class="firstIndent1 fontsize10" id="xcf4c0764-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124">Such term shall not include any vehicle the final assembly of which did not occur within the United States.</continuation></subparagraph><subparagraph class="fontsize10" id="ycf4c0765-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Other definitions and special rules<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph—</chapeau><clause class="fontsize10" id="ycf4c0766-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Final assembly<inline class="noSmallCaps">.—</inline></heading><content>For purposes of subparagraph (D), the term ‘<term>final assembly</term>’ means the process by which a manufacturer produces a vehicle at, or through the use of, a plant, factory, or other place from which the vehicle is delivered to a dealer with all component parts necessary for the mechanical operation of the vehicle included with the vehicle, whether or not the component parts are permanently installed in or on the vehicle.</content></clause><clause class="fontsize10" id="ycf4c0767-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Treatment of refinancing<inline class="noSmallCaps">.—</inline></heading><content>Indebtedness described in subparagraph (B) shall include indebtedness that results from refinancing any indebtedness described in such subparagraph, and that is secured by a first lien on the applicable passenger vehicle with respect to which the refinanced indebtedness was incurred, but only to the extent the amount of such resulting indebtedness does not exceed the amount of such refinanced indebtedness.</content></clause><clause class="fontsize10" id="ycf4c0768-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Related parties<inline class="noSmallCaps">.—</inline></heading><content>Indebtedness described in subparagraph (B) shall not include any indebtedness owed to a person who is related (within the meaning of section 267(b) or 707(b)(1)) to the taxpayer.”</content></clause></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4c0769-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Deduction Allowed to Non-itemizers<inline class="noSmallCaps">.—</inline></heading><content>Section 63(b), as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of paragraph (5), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (6) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>and</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf4c076a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><content>so much of the deduction allowed by section 163(a) as is attributable to the exception under section 163(h)(4)(A).”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4c076b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Reporting<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf4c076c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subpart B of part III of subchapter A of chapter 61 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new section:<page identifier="/us/stat/139/178">139 STAT. 178</page>
<quotedContent><section class="indentDown1 firstIndent0" id="ycf4c7c9d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658146"><num class="bold" value="6050AA">“SEC. 6050AA. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4c7c9e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6050AA">26 USC 6050AA</ref>.</p></sidenote><heading class="bold">RETURNS RELATING TO APPLICABLE PASSENGER VEHICLE LOAN INTEREST RECEIVED IN TRADE OR BUSINESS FROM INDIVIDUALS.</heading><subsection class="firstIndent0 fontsize10" id="ycf4c7c9f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Any person—</chapeau><paragraph class="fontsize10" id="ycf4c7ca0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>who is engaged in a trade or business, and</content></paragraph><paragraph class="fontsize10" id="ycf4ca3b1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>who, in the course of such trade or business, receives from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan,</content></paragraph><continuation class="fontsize10" id="xcf4ca3b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">shall make the return described in subsection (b) with respect to each individual from whom such interest was received at such time as the Secretary may provide.</continuation></subsection><subsection class="firstIndent0 fontsize10" id="ycf4ca3b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Form and Manner of Returns<inline class="noSmallCaps">.—</inline></heading><chapeau>A return is described in this subsection if such return—</chapeau><paragraph class="fontsize10" id="ycf4ca3b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>is in such form as the Secretary may prescribe, and</content></paragraph><paragraph class="fontsize10" id="ycf4ca3b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><chapeau>contains—</chapeau><subparagraph class="fontsize10" id="ycf4ca3b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the name and address of the individual from whom the interest described in subsection (a)(2) was received,</content></subparagraph><subparagraph class="fontsize10" id="ycf4ca3b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the amount of such interest received for the calendar year,</content></subparagraph><subparagraph class="fontsize10" id="ycf4ca3b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the amount of outstanding principal on the specified passenger vehicle loan as of the beginning of such calendar year,</content></subparagraph><subparagraph class="fontsize10" id="ycf4ca3b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>the date of the origination of such loan,</content></subparagraph><subparagraph class="fontsize10" id="ycf4ca3ba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>the year, make, model, and vehicle identification number of the applicable passenger vehicle which secures such loan (or such other description of such vehicle as the Secretary may prescribe), and</content></subparagraph><subparagraph class="fontsize10" id="ycf4ca3bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>such other information as the Secretary may prescribe.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4ca3bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Statements to Be Furnished to Individuals With Respect to Whom Information Is Required<inline class="noSmallCaps">.—</inline></heading><chapeau>Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—</chapeau><paragraph class="fontsize10" id="ycf4ca3bd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the name, address, and phone number of the information contact of the person required to make such return, and</content></paragraph><paragraph class="fontsize10" id="ycf4ca3be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>the information described in subparagraphs (B), (C), (D), and (E) of subsection (b)(2) with respect to such individual (and such information as is described in subsection (b)(2)(F) with respect to such individual as the Secretary may provide for purposes of this subsection).</content></paragraph><continuation class="fontsize10" id="xcf4ca3bf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">The<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4ca3c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote> written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.</continuation></subsection><subsection class="firstIndent0 fontsize10" id="ycf4ca3c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf4ca3c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Terms used in this section which are also used in paragraph (4) of section 163(h) shall have the same meaning as when used in such paragraph.</content></paragraph><paragraph class="fontsize10" id="ycf4ca3c3-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Specified passenger vehicle loan<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>specified passenger vehicle loan</term>’ means the indebtedness described in section 163(h)(4)(B) with respect to any applicable passenger vehicle.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4ca3c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4ca3c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><heading class="fontsize10 smallCaps">Regulations<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other <page identifier="/us/stat/139/179">139 STAT. 179</page>
guidance to prevent the duplicate reporting of information under this section.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf4ca3c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Applicability<inline class="noSmallCaps">.—</inline></heading><content>No return shall be required under this section for any period to which section 163(h)(4) does not apply.”</content></subsection></section>
</quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf4ca3c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Penalties<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 6724(d) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf4ca3c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1)(B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of clause (xxvii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of clause (xxviii) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>or</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="fontsize10" id="ycf4ca3c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xxix">“(xxix) </num><content>section 6050AA(a) (relating to returns relating to applicable passenger vehicle loan interest received in trade or business from individuals),”</content></clause></quotedContent>, and</content></subparagraph><subparagraph class="fontsize10" id="ycf4ca3ca-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (2), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of subparagraph (KK), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (LL) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, or</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after subparagraph (LL) the following new subparagraph:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf4ca3cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="MM">“(MM) </num><content>section 6050AA(c) (relating to statements relating to applicable passenger vehicle loan interest received in trade or business from individuals).”</content></subparagraph></quotedContent>.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4ca3cc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf4ca3cd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/d/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 56(e)(1)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 163(h)(4)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 163(h)(5)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf4ca3ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/d/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>The table of sections for subpart B of part III of subchapter A of chapter 61<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4ca3cf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf4ca3d0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 6041.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 6050AA. </designator>
<label>Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf4ccae1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70203/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf4ccae2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s56">26 USC 56 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to indebtedness incurred after December 31, 2024.</content></subsection></section>
<section id="d3245e18701" identifier="/us/pl/119/21/tVII/stA/ch2/s70204" style="-uslm-lc:I658145"><num class="fontsize12" value="70204">SEC. 70204. </num><heading>TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="ycf4fd823-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Trump Accounts<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf4fd824-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subchapter F of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new part:<quotedContent><part id="ycf522215-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658173"><num class="fontsize12 bold" value="IX">“PART IX—</num><heading class="fontsize12 bold"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf522216-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf522217-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 530A.</p></sidenote>TRUMP ACCOUNTS</heading><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 530A. </designator>
<label>Trump accounts.<?GPOvSpace 04?></label>
</referenceItem></toc>
<section class="indentUp1 firstIndent-2" id="ycf522218-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="530A">“SEC. 530A. </num><heading class="bold"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf522219-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf52221a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s530A">26 USC 530A</ref>.</p></sidenote>TRUMP ACCOUNTS.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf52221b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">General Rule<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in this section or under regulations or guidance established by the Secretary, a Trump account shall be treated for purposes of this title in the same manner as an individual retirement account under section 408(a).</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf52221c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Trump Account<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf52221d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>Trump account</term>’ means an individual retirement account (as defined in section 408(a)) which is not designated as a Roth IRA and which meets the following requirements:</chapeau><subparagraph class="fontsize10" id="ycf52221e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>The account—</chapeau><clause class="fontsize10" id="ycf52221f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>is created or organized by the Secretary for the exclusive benefit of an eligible individual or such eligible individual’s beneficiaries, or</content></clause><clause class="fontsize10" id="ycf522220-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>is—</chapeau><subclause class="fontsize10" id="ycf522221-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>created or organized in the United States for the exclusive benefit of an individual who has <page identifier="/us/stat/139/180">139 STAT. 180</page>
not attained the age of 18 before the end of the calendar year, or such individual’s beneficiaries, and</content></subclause><subclause class="fontsize10" id="ycf522222-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>funded by a qualified rollover contribution.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf522223-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>The account is designated (in such manner as the Secretary shall prescribe) at the time of the establishment of the account as a Trump account.</content></subparagraph><subparagraph class="fontsize10" id="ycf522224-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><chapeau>The written governing instrument creating the account meets the following requirements:</chapeau><clause class="fontsize10" id="ycf522225-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>No contribution will be accepted—</chapeau><subclause class="fontsize10" id="ycf522226-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>before the date that is 12 months after the date of the enactment of this section, or</content></subclause><subclause class="fontsize10" id="ycf522227-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in the case of a contribution made in any calendar year before the calendar year in which the account beneficiary attains age 18, if such contribution would result in aggregate contributions (other than exempt contributions) for such calendar year in excess of the contribution limit specified in subsection (c)(2)(A).</content></subclause></clause><clause class="fontsize10" id="ycf522228-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>Except as provided in subsection (d), no distribution will be allowed before the first day of the calendar year in which the account beneficiary attains age 18.</content></clause><clause class="fontsize10" id="ycf522229-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>No part of the account funds will be invested in any asset other than an eligible investment during any period before the first day of the calendar year in which the account beneficiary attains age 18.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf52222a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Eligible individual<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>eligible individual</term>’ means any individual—</chapeau><subparagraph class="fontsize10" id="ycf52222b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>who has not attained the age of 18 before the close of the calendar year in which the election under subparagraph (C) is made,</content></subparagraph><subparagraph class="fontsize10" id="ycf52222c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>for whom a social security number (within the meaning of section 24(h)(7)) has been issued before the date on which an election under subsection (C) is made, and</content></subparagraph><subparagraph class="fontsize10" id="ycf52222d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><chapeau>for whom—</chapeau><clause class="fontsize10" id="ycf52222e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>an election is made under this subparagraph by the Secretary if the Secretary determines (based on information available to the Secretary from tax returns or otherwise) that such individual meets the requirements of subparagraphs (A) and (B) and no prior election has been made for such individual under clause (ii), or</content></clause><clause class="fontsize10" id="ycf52222f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>an election is made under this subparagraph by a person other than the Secretary (at such time and in such manner as the Secretary may prescribe) for the establishment of a Trump account if no prior election has been made for such individual under clause (i).</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf522230-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Eligible investment<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf524941-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>eligible investment</term>’ means any mutual fund or exchange traded fund which—</chapeau><clause class="fontsize10" id="ycf524942-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>tracks the returns of a qualified index,</content></clause><clause class="fontsize10" id="ycf524943-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>does not use leverage,<page identifier="/us/stat/139/181">139 STAT. 181</page></content></clause><clause class="fontsize10" id="ycf524944-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>does not have annual fees and expenses of more than 0.1 percent of the balance of the investment in the fund, and</content></clause><clause class="fontsize10" id="ycf524945-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>meets such other criteria as the Secretary determines appropriate for purposes of this section.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf524946-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Qualified index<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>qualified index</term>’ means—</chapeau><clause class="fontsize10" id="ycf524947-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the Standard and Poor’s 500 stock market index, or</content></clause><clause class="fontsize10" id="ycf524948-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>any other index—</chapeau><subclause class="fontsize10" id="ycf524949-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>which is comprised of equity investments in primarily United States companies, and</content></subclause><subclause class="fontsize10" id="ycf52494a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>for which regulated futures contracts (as defined in section 1256(g)(1)) are traded on a qualified board or exchange (as defined in section 1256(g)(7)).</content></subclause><continuation class="firstIndent1 fontsize10" id="xcf52494b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126">Such term shall not include any industry or sector-specific index, but may include an index based on market capitalization.</continuation></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf52494c-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Account beneficiary<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>account beneficiary</term>’ means the individual on whose behalf the Trump account was established.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf52494d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Treatment of Contributions<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf52494e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">No deduction allowed<inline class="noSmallCaps">.—</inline></heading><content>No deduction shall be allowed under section 219 for any contribution which is made before the first day of the calendar year in which the account beneficiary attains age 18.</content></paragraph><paragraph class="fontsize10" id="ycf52494f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Contribution limit<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any contribution made before the calendar year in which the account beneficiary attains age 18—</chapeau><subparagraph class="fontsize10" id="ycf524950-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The aggregate amount of contributions (other than exempt contributions) for such calendar year shall not exceed $5,000.</content></subparagraph><subparagraph class="fontsize10" id="ycf524951-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Exempt contribution<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph, the term ‘<term>exempt contribution</term>’ means—</chapeau><clause class="fontsize10" id="ycf524952-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a qualified rollover contribution,</content></clause><clause class="fontsize10" id="ycf524953-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>any qualified general contribution, or</content></clause><clause class="fontsize10" id="ycf524954-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>any contribution provided under section 6434.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf524955-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Cost-of-living adjustment<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf524956-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any taxable year after 2027, the $5,000 amount under subparagraph (A) shall be increased by an amount equal to—</chapeau><subclause class="fontsize10" id="ycf524957-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>such dollar amount, multiplied by</content></subclause><subclause class="fontsize10" id="ycf524958-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2026’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</content></subclause></clause><clause class="fontsize10" id="ycf524959-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Rounding<inline class="noSmallCaps">.—</inline></heading><content>If any increase under this subparagraph is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf52495a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Timing of contributions<inline class="noSmallCaps">.—</inline></heading><content>Section 219(f)(3) shall not apply to any contribution made to a Trump account for any taxable year ending before the calendar year in which the account beneficiary attains age 18.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf52495b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Distributions<inline class="noSmallCaps">.—</inline></heading><page identifier="/us/stat/139/182">139 STAT. 182</page>
<paragraph class="fontsize10" id="ycf52495c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as otherwise provided in this subsection, no distribution shall be allowed before the first day of the calendar year in which the account beneficiary attains age 18.</content></paragraph><paragraph class="fontsize10" id="ycf52495d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Tax treatment of allowable distributions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of applying section 72 to any amount distributed from a Trump account, the investment in the contract shall not include—</chapeau><subparagraph class="fontsize10" id="ycf52495e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>any qualified general contribution,</content></subparagraph><subparagraph class="fontsize10" id="ycf52495f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>any contribution provided under section 6434, and</content></subparagraph><subparagraph class="fontsize10" id="ycf524960-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the amount of any contribution which is excluded from gross income under section 128.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf524961-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Qualified rollover contributions<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (1) shall not apply to any distribution which is a qualified rollover contribution and the amount of such distribution shall not be included in the gross income of the beneficiary.</content></paragraph><paragraph class="fontsize10" id="ycf524962-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Qualified able rollover contributions<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf524963-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (1) shall not apply to any distribution which is a qualified ABLE rollover contribution and the amount of such distribution shall not be included in the gross income of the beneficiary.</content></subparagraph><subparagraph class="fontsize10" id="ycf524964-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Qualified able rollover contribution<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section, the term ‘<term>qualified ABLE rollover contribution</term>’ means an amount which is paid during the calendar year in which the account beneficiary attains age 17 in a direct trustee-to-trustee transfer from a Trump account maintained for the benefit of the account beneficiary to an ABLE account (as defined in section 529A(e)(6)) for the benefit of the such account beneficiary, but only if the amount of such payment is equal to the entire balance of the Trump account from which the payment is made.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf524965-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Distributions of excess contributions<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any contribution which is made before the calendar year in which the account beneficiary attains age 18 and which is in excess of the limitation in effect under subsection (c)(2)(A) for the calendar year—</chapeau><subparagraph class="fontsize10" id="ycf524966-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>paragraph (1) shall not apply to the distribution of such excess,</content></subparagraph><subparagraph class="fontsize10" id="ycf524967-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the amount of such distribution shall not be included in gross income of the account beneficiary, and</content></subparagraph><subparagraph class="fontsize10" id="ycf524968-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the tax imposed by this chapter on the distributee for the taxable year in which the distribution is made shall be increased by 100 percent of the amount of net income attributable to such excess (determined without regard to subparagraph (B)).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf524969-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Treatment of death of account beneficiary<inline class="noSmallCaps">.—</inline></heading><chapeau>If, by reason of the death of the account beneficiary before the first day of the calendar year in which the account beneficiary attains age 18, any person acquires the account beneficiary’s interest in the Trump account—</chapeau><subparagraph class="fontsize10" id="ycf52496a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>paragraph (1) shall not apply,</content></subparagraph><subparagraph class="fontsize10" id="ycf52496b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>such account shall cease to be a Trump account as of the date of death, and</content></subparagraph><subparagraph class="fontsize10" id="ycf52496c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><chapeau>an amount equal to the fair market value of the assets (reduced by the investment in the contract) in such account on such date shall—</chapeau><page identifier="/us/stat/139/183">139 STAT. 183</page>
<clause class="fontsize10" id="ycf52496d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>if such person is not the estate of such beneficiary, be includible in such person’s gross income for the taxable year which includes such date, or</content></clause><clause class="fontsize10" id="ycf52496e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>if such person is the estate of such beneficiary, be includible in such beneficiary’s gross income for the last taxable year of such beneficiary.</content></clause></subparagraph></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf52496f-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Qualified Rollover Contribution<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section, the term ‘<term>qualified rollover contribution</term>’ means an amount which is paid in a direct trustee-to-trustee transfer from a Trump account maintained for the benefit of the account beneficiary to a Trump account maintained for such beneficiary, but only if the amount of such payment is equal to the entire balance of the Trump account from which the payment is made.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf524970-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Qualified General Contribution<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf524971-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>qualified general contribution</term>’ means any contribution which—</chapeau><subparagraph class="fontsize10" id="ycf524972-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>is made by the Secretary pursuant to a general funding contribution,</content></subparagraph><subparagraph class="fontsize10" id="ycf524973-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>is made to the Trump account of an account beneficiary in the qualified class of account beneficiaries specified in the general funding contribution, and</content></subparagraph><subparagraph class="fontsize10" id="ycf524974-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><chapeau>is in an amount which is equal to the ratio of—</chapeau><clause class="fontsize10" id="ycf524975-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the amount of such general funding contribution, to</content></clause><clause class="fontsize10" id="ycf524976-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the number of account beneficiaries in such qualified class.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf524977-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">General funding contribution<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>general funding contribution</term>’ means a contribution which—</chapeau><subparagraph class="fontsize10" id="ycf524978-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>is made by—</chapeau><clause class="fontsize10" id="ycf524979-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>an entity described in section 170(c)(1) (other than a possession of the United States or a political subdivision thereof) or an Indian tribal government, or</content></clause><clause class="fontsize10" id="ycf52497a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>an organization described in section 501(c)(3) and exempt from tax under section 501(a), and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf52497b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>which specifies a qualified class of account beneficiaries to whom such contribution is to be distributed.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf52497c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Qualified class<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf52497d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>qualified class</term>’ means any of the following:</chapeau><clause class="fontsize10" id="ycf52497e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>All account beneficiaries who have not attained the age of 18 before the close of the calendar year in which the contribution is made.</content></clause><clause class="fontsize10" id="ycf52497f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>All account beneficiaries who have not attained the age of 18 before the close of the calendar year in which the contribution is made and who reside in one or more States or other qualified geographic areas specified by the terms of the general funding contribution.</content></clause><clause class="fontsize10" id="ycf526f90-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>All account beneficiaries who have not attained the age of 18 before the close of the calendar year in which the contribution is made and who were born in one or more calendar years specified by the terms of the general funding contribution.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf526f91-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Qualified geographic area<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>qualified geographic area</term>’ means any geographic area in which not <page identifier="/us/stat/139/184">139 STAT. 184</page>
less than 5,000 account beneficiaries reside and which is designated by the Secretary as a qualified geographic area under this subparagraph.</content></subparagraph></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf526f92-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10 smallCaps">Trustee Selection<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any Trump account created or organized by the Secretary, the Secretary shall take into account the following criteria in selecting the trustee:</chapeau><paragraph class="fontsize10" id="ycf526f93-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>The history of reliability and regulatory compliance of the trustee.</content></paragraph><paragraph class="fontsize10" id="ycf526f94-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>The customer service experience of the trustee.</content></paragraph><paragraph class="fontsize10" id="ycf526f95-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>The costs imposed by the trustee on the account or the account beneficiary.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf526f96-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10 smallCaps">Other Special Rules and Coordination With Individual Retirement Account Rules<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf526f97-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The rules of subsections (k) and (p) of section 408 shall not apply to a Trump account, and the rules of subsections (d) and (i) of section 408 shall not apply to a Trump account for any taxable year beginning before the calendar year in which the account beneficiary attains age 18.</content></paragraph><paragraph class="fontsize10" id="ycf526f98-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Custodial accounts<inline class="noSmallCaps">.—</inline></heading><content>In the case of a Trump account, section 408(h) shall be applied by substituting ‘a Trump account described in section 530A(b)(1)’ for ‘an individual retirement account described in subsection (a)’.</content></paragraph><paragraph class="fontsize10" id="ycf526f99-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Contributions<inline class="noSmallCaps">.—</inline></heading><content>In the case of any taxable year beginning before the first day of the calendar year in which the account beneficiary attains age 18, a contribution to a Trump account shall not be taken into account in applying any contribution limit to any individual retirement plan other than a Trump account.</content></paragraph><paragraph class="fontsize10" id="ycf526f9a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Distributions<inline class="noSmallCaps">.—</inline></heading><content>Section 408(d)(2) shall be applied separately with respect to Trump Accounts and other individual retirement plans.</content></paragraph><paragraph class="fontsize10" id="ycf526f9b-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Excess contributions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of applying section 4973(b) to a Trump account for any taxable year beginning before the first day of the calendar year in which the account beneficiary attains age 18, the term ‘<term>excess contributions</term>’ means the sum of—</chapeau><subparagraph class="fontsize10" id="ycf526f9c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the amount by which the amount contributed to the account for the calendar year in which taxable year begins exceeds the amount permitted to be contributed to the account under subsection (c)(2), and</content></subparagraph><subparagraph class="fontsize10" id="ycf526f9d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the amount determined under this paragraph for the preceding taxable year.</content></subparagraph></paragraph></subsection></section>
<continuation class="firstIndent1 fontsize10" id="xcf526f9e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">For purposes of this paragraph, the excess contributions for a taxable year are reduced by the distributions to which subsection (d)(5) applies that are made during the taxable year or by the date prescribed by law (including extensions of time) for filing the account beneficiary’s return for the taxable year.</continuation><clause class="indentDown1 firstIndent0 fontsize10" id="ycf526f9f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Reports<inline class="noSmallCaps">.—</inline></heading><level class="fontsize10" id="ycf526fa0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The trustee of a Trump account shall make such reports regarding such account to the Secretary and to the beneficiary of the account at such time and in such manner as may be required by the Secretary. Such reports shall include information with respect to—</chapeau><level class="fontsize10" id="ycf526fa1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>contributions (including the amount and source of any contribution in excess of $25 made from a person <page identifier="/us/stat/139/185">139 STAT. 185</page>
other than the Secretary, the account beneficiary, or the parent or legal guardian of the account beneficiary),</content></level><level class="fontsize10" id="ycf526fa2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>distributions (including distributions which are qualified rollover contributions),</content></level><level class="fontsize10" id="ycf526fa3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the fair market value of the account,</content></level><level class="fontsize10" id="ycf526fa4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>the investment in the contract with respect to such account, and</content></level><level class="fontsize10" id="ycf526fa5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>such other matters as the Secretary may require.</content></level></level><level class="fontsize10" id="ycf526fa6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Qualified rollover contributions<inline class="noSmallCaps">.—</inline></heading><chapeau>Not later than 30 days after the date of any qualified rollover contribution, the trustee of the Trump account to which the contribution was made shall make a report to the Secretary. Such report shall include—</chapeau><level class="fontsize10" id="ycf526fa7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the name, address, and social security number of the account beneficiary,</content></level><level class="fontsize10" id="ycf526fa8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the name and address of such trustee,</content></level><level class="fontsize10" id="ycf526fa9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the account number,</content></level><level class="fontsize10" id="ycf526faa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>the routing number of the trustee, and</content></level><level class="fontsize10" id="ycf526fab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>such other information as the Secretary may require.</content></level></level><level class="fontsize10" id="ycf526fac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Period of reporting<inline class="noSmallCaps">.—</inline></heading><content>This subsection shall not apply to any period after the calendar year in which the beneficiary attains age 17.”</content></level></clause></part></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf526fad-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Qualified able rollover contributions exempt from able contribution limitation<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf526fae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/a/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 529A(b)(2)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B)</quotedText>” after “<quotedText>except as provided in the case of contributions under subsection (c)(1)(C)</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf526faf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/a/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Prohibition on excess contributions<inline class="noSmallCaps">.—</inline></heading><content>The second sentence of section 529A(b)(6) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>but do not include any contributions received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B)</quotedText>” before the period at the end.</content></subparagraph><subparagraph class="fontsize10" id="ycf526fb0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/a/2/C" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 4973(h)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or contributions received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B)</quotedText>” after “<quotedText>other than contributions under section 529A(c)(1)(C)</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf526fb1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/a/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Failure to provide reports on trump accounts<inline class="noSmallCaps">.—</inline></heading><content>Section 6693(a)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subparagraph (E), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (F) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after subparagraph (F) the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf526fb2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>section 530A(i) (relating to Trump accounts).”</content></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf526fb3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Clerical amendment<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf526fb4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/a/4/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>The table of parts for subchapter F of chapter 1 <amendingAction type="amend">is amended</amendingAction><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf526fb5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf526fb6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 501.</p></sidenote> by <amendingAction type="add">adding</amendingAction> at the end the following new item:<quotedContent><toc>
<referenceItem role="part" style="-uslm-lc:I658274">
<designator>“PART IX—</designator>
<label>Trump Accounts”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5296c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Employer Contributions<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5296c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Part III of subchapter B of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 127 the following new section:<page identifier="/us/stat/139/186">139 STAT. 186</page>
<quotedContent><section class="centered fontsize12" id="ycf52bdd9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658143"><num class="fontsize12" value="128">“SEC. 128. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf52bdda-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s128">26 USC 128</ref>.</p></sidenote><heading class="fontsize12">EMPLOYER CONTRIBUTIONS TO TRUMP ACCOUNTS.</heading><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf52bddb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Gross income of an employee does not include amounts paid by the employer as a contribution to the Trump account of such employee or of any dependent of such employee if the amounts are paid or incurred pursuant to a program which is described in subsection (c).</content></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf52bddc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf52bddd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amount which may be excluded under subsection (a) with respect to any employee shall not exceed $2,500.</content></paragraph><paragraph class="fontsize10" id="ycf52bdde-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Inflation adjustment<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf52bddf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf52bde0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any taxable year beginning after 2027, the $2,500 amount in paragraph (1) shall be increased by an amount equal to—</chapeau><clause class="fontsize10" id="ycf52bde1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>such dollar amount, multiplied by</content></clause><clause class="fontsize10" id="ycf52bde2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins by substituting ‘calendar year 2026’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf52bde3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Rounding<inline class="noSmallCaps">.—</inline></heading><content>If any increase determined under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.</content></subparagraph></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf52bde4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Trump Account Contribution Program<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section, a Trump account contribution program is a separate written plan of an employer for the exclusive benefit of his employees to provide contributions to the Trump accounts of such employees or dependents of such employees which meets requirements similar to the requirements of paragraphs (2), (3), (6), (7), and (8) of section 129(d).”</content></subsection></section>
</quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf52bde5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Clerical amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for part III of subchapter B of chapter 1<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf52bde6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf52bde7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 101.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 127 the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 128. </designator>
<label>Employer contributions to Trump accounts.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf52bde8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Certain Contributions Excluded From Gross Income<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf52bde9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Part III of subchapter B of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> before section 140 the following new section:<quotedContent><section class="indentUp1 firstIndent-2" id="ycf52e4fa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="139J">“SEC. 139J. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf52e4fb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s139J">26 USC 139J</ref>.</p></sidenote><heading class="bold">CERTAIN CONTRIBUTIONS TO TRUMP ACCOUNTS.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf52e4fc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf52e4fd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><content>Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.”</content></subsection></section>
</quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf52e4fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Clerical amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for part III of subchapter B <amendingAction type="amend">is amended</amendingAction><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf52e4ff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf52e500-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 101.</p></sidenote> by <amendingAction type="insert">inserting</amendingAction> before the item relating to section 140 the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 139J. </designator>
<label>Certain contributions to Trump accounts.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf52e501-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Trump Accounts Contribution Pilot Program<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf52e502-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/d/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subchapter B of chapter 65 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new section:<page identifier="/us/stat/139/187">139 STAT. 187</page>
<quotedContent><section class="indentUp1 firstIndent-2" id="ycf533323-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="6434">“SEC. 6434. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf533324-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6434">26 USC 6434</ref>.</p></sidenote><heading class="bold">TRUMP ACCOUNTS CONTRIBUTION PILOT PROGRAM.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf533325-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In the case of an individual who makes an election under this section with respect to an eligible child of the individual, such eligible child shall be treated as making a payment against the tax imposed by subtitle A (for the taxable year for which the election was made) in an amount equal to $1,000.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf533326-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Refund of Payment<inline class="noSmallCaps">.—</inline></heading><content>The amount treated as a payment under subsection (a) shall be paid by the Secretary to the Trump account with respect to which such eligible child is the account beneficiary.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf533327-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf533328-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Eligible Child<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>eligible child</term>’ means a qualifying child (as defined in section 152(c))—</chapeau><paragraph class="fontsize10" id="ycf533329-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>who is born after December 31, 2024, and before January 1, 2029,</content></paragraph><paragraph class="fontsize10" id="ycf535a3a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>with respect to whom no prior election has been made under this section by such individual or any other individual, and</content></paragraph><paragraph class="fontsize10" id="ycf535a3b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>who is a United States citizen.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf535a3c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Election<inline class="noSmallCaps">.—</inline></heading><content>An election under this section shall be made at such time and in such manner as the Secretary shall provide.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf535a3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Social Security Number Required<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf535a3e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>This section shall not apply to any taxpayer unless such individual includes with the election made under this section the social security number of the eligible child with respect to whom the election is made.</content></paragraph><paragraph class="fontsize10" id="ycf535a3f-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Social security number defined<inline class="noSmallCaps">.—</inline></heading><content>For purposes of paragraph (1), the term ‘<term>social security number</term>’ shall have the meaning given such term in section 24(h)(7), determined by substituting ‘before the date of the election made under section 6434’ for ‘before the due date of such return’ in subparagraph (B) thereof.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf535a40-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Exception From Reduction or Offset<inline class="noSmallCaps">.—</inline></heading><chapeau>Any payment made to any individual under this section shall not be—</chapeau><paragraph class="fontsize10" id="ycf535a41-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 or any similar authority permitting offset, or</content></paragraph><paragraph class="fontsize10" id="ycf535a42-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf535a43-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf535a44-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Special Rule Regarding Interest<inline class="noSmallCaps">.—</inline></heading><content>The period determined under section 6611(a) with respect to any payment under this section shall not begin before January 1, 2028.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf535a45-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10 smallCaps">Mirror Code Possessions<inline class="noSmallCaps">.—</inline></heading><content>In the case of any possession of the United States with a mirror code tax system (as defined in section 24(k)), this section shall not be treated as part of the income tax laws of the United States for purposes of determining the income tax law of such possession unless such possession elects to have this section be so treated.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf535a46-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section, the terms ‘Trump account’ and ‘account beneficiary’ have the meaning given such terms in section 530A(b).”</content></subsection></section>
</quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf535a47-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/d/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Penalty for negligent claim or fraudulent claim<inline class="noSmallCaps">.—</inline></heading><content>Part I of subchapter A of chapter 68 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new section:<page identifier="/us/stat/139/188">139 STAT. 188</page>
<quotedContent><section class="indentUp1 firstIndent-2" id="ycf538158-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="6659">“SEC. 6659. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf538159-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6659">26 USC 6659</ref>.</p></sidenote><heading class="bold">IMPROPER CLAIM FOR TRUMP ACCOUNT CONTRIBUTION PILOT PROGRAM CREDIT.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf53815a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any individual who makes an election under section 6434 with respect to an individual who is not an eligible child of the taxpayer—</chapeau><paragraph class="fontsize10" id="ycf53815b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>if such election was made due to negligence or disregard of the rules or regulations, there shall be imposed a penalty of $500, or</content></paragraph><paragraph class="fontsize10" id="ycf53815c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>if such election was made due to fraud, there shall be imposed a penalty of $1,000.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf53815d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf53815e-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Eligible child<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>eligible child</term>’ has the meaning given such term under section 6434.</content></paragraph><paragraph class="fontsize10" id="ycf53815f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Negligence; disregard<inline class="noSmallCaps">.—</inline></heading><content>The terms ‘negligence’ and ‘disregard’ have the same meaning as when such terms are used in section 6662.”</content></paragraph></subsection></section>
</quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf538160-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/d/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Omission of correct social security number treated as mathematical or clerical error<inline class="noSmallCaps">.—</inline></heading><content>Section 6213(g)(2), as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subparagraph (Y), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (Z) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after subparagraph (Z) the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf538161-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>an omission of a correct social security number required under section 6434(e)(1) (relating to the Trump accounts contribution pilot program).”</content></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf538162-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/d/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Conforming amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf538163-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/d/4/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>The table of sections for subchapter B of chapter 65<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf538164-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf538165-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 6411.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 6434. </designator>
<label>Trump accounts contribution pilot program.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subparagraph><subparagraph class="fontsize10" id="ycf538166-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/d/4/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>The table of sections for part I of subchapter A of chapter 68<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf538167-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf538168-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 6651.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 6658 the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 6659. </designator>
<label>Improper claim for Trump account contribution pilot program credit.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf538169-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf53816a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s128">26 USC 128 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf53816b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch2/s70204/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf53816c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><heading class="fontsize10 smallCaps">Funding<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated to the Department of the Treasury, out of any money in the Treasury not otherwise appropriated, $410,000,000, to remain available until September 30, 2034, to carry out the amendments made by this section.</content></subsection></section>
</chapter>
<chapter id="d3245e20079" identifier="/us/pl/119/21/tVII/stA/ch3" style="-uslm-lc:I658174"><num value="3">CHAPTER 3—</num><heading><b>ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS</b></heading>
<subchapter id="d3245e20085" identifier="/us/pl/119/21/tVII/stA/ch3/schA" style="-uslm-lc:I658174"><num value="A">Subchapter A—</num><heading><b>Permanent U.S. Business Tax Reform and Boosting Domestic Investment</b></heading>
<section id="d3245e20091" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301" style="-uslm-lc:I658145"><num class="fontsize12" value="70301">SEC. 70301. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf53a87d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading>FULL EXPENSING FOR CERTAIN BUSINESS PROPERTY.</heading><subsection class="firstIndent0 fontsize10" id="ycf54b9ee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Made Permanent<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf54b9ef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 168(k)(2)(A) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> “<quotedText>and</quotedText>” at the end of clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and</quotedText>” at the end of clause (ii) and <amendingAction type="insert">inserting</amendingAction> a period, and by <amendingAction type="delete">striking</amendingAction> clause (iii).<page identifier="/us/stat/139/189">139 STAT. 189</page></content></paragraph><paragraph class="fontsize10" id="ycf54b9f0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Property with longer production periods<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 168(k)(2)(B) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf54b9f1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in clause (i), by <amendingAction type="delete">striking</amendingAction> subclauses (II) and (III) and <amendingAction type="redesignate">redesignating</amendingAction> subclauses (IV), (V), and (VI), as subclauses (II), (III), and (IV), respectively, and</content></subparagraph><subparagraph class="fontsize10" id="ycf54b9f2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> clause (ii) and <amendingAction type="redesignate">redesignating</amendingAction> clauses (iii) and (iv) as clauses (ii) and (iii), respectively.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf54b9f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Self-constructed property<inline class="noSmallCaps">.—</inline></heading><content>Section 168(k)(2)(E) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> clause (i) and <amendingAction type="redesignate">redesignating</amendingAction> clauses (ii) and (iii) as clauses (i) and (ii), respectively.</content></paragraph><paragraph class="fontsize10" id="ycf54b9f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/4" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Certain plants<inline class="noSmallCaps">.—</inline></heading><content>Section 168(k)(5)(A) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>planted before January 1, 2027, or is grafted before such date to a plant that has already been planted,</quotedText>” in the matter preceding clause (i) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>planted or grafted</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf54b9f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Conforming amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf54b9f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/5/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Section 168(k)(2)(A)(ii) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>clause (ii) of subparagraph (E)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>clause (i) of subparagraph (E)</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf54b9f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/5/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Section 168(k)(2)(C)(i) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and subclauses (II) and (III) of subparagraph (B)(i)</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf54b9f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/5/C" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>Section 168(k)(2)(C)(ii) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>subparagraph (B)(iii)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subparagraph (B)(ii)</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf54b9f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/a/5/D" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>Section 460(c)(6)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>which</quotedText>” and all that follows through the period and <amendingAction type="insert">inserting</amendingAction> “<quotedText>which has a recovery period of 7 years or less.</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf54b9fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">100 Percent Expensing<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf54b9fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 168(k) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf54b9fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1)(A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>the applicable percentage</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>100 percent</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf54b9fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraphs (6) and (8).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf54b9fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Certain plants<inline class="noSmallCaps">.—</inline></heading><content>Section 168(k)(5)(A)(i) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>the applicable percentage</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>100 percent</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf54b9ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf54ba00-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><inline class="smallCaps">Transitional election of reduced percentage</inline>.—</heading><content>Section 168(k)(10) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subparagraph (A), by <amendingAction type="redesignate">redesignating</amendingAction> subparagraph (B) as subparagraph (C), and by <amendingAction type="insert">inserting</amendingAction> before subparagraph (C) (as so redesignated) the following new subparagraphs:<quotedContent><subparagraph class="fontsize10" id="ycf54e111-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of qualified property placed in service by the taxpayer during the first taxable year ending after January 19, 2025, if the taxpayer elects to have this paragraph apply for such taxable year, paragraph (1)(A) shall be applied—</chapeau><clause class="fontsize10" id="ycf54e112-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>in the case of property which is not described in clause (ii), by substituting ‘40 percent’ for ‘100 percent’, or</content></clause><clause class="fontsize10" id="ycf54e113-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the case of property which is described in subparagraph (B) or (C) of paragraph (2), by substituting ‘60 percent’ for ‘100 percent’.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf54e114-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Specified plants<inline class="noSmallCaps">.—</inline></heading><content>In the case of any specified plant planted or grafted by the taxpayer during the first taxable year ending after January 19, 2025, if the taxpayer elects to have this paragraph apply for such taxable year, paragraph (5)(A)(i) shall be applied by substituting ‘40 percent’ for ‘100 percent’.”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf54e115-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf54e116-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s168">26 USC 168 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><page identifier="/us/stat/139/190">139 STAT. 190</page>
<paragraph class="fontsize10" id="ycf54e117-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as otherwise provided in this subsection, the amendments made by this section shall apply to property acquired after January 19, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf54e118-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Specified plants<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in paragraph (3), in the case of any specified plant (as defined in section 168(k)(5)(B) of the Internal Revenue Code of 1986, as amended by this section), the amendments made by this section shall apply to such plants which are planted or grafted after January 19, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf54e119-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Transitional election of reduced percentage<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (b)(3) shall apply to taxable years ending after January 19, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf54e11a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70301/c/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Acquisition date determination<inline class="noSmallCaps">.—</inline></heading><content>For purposes of paragraph (1), property shall not be treated as acquired after the date on which a written binding contract is entered into for such acquisition.</content></paragraph></subsection></section>
<section id="d3245e20416" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302" style="-uslm-lc:I658145"><num class="fontsize12" value="70302">SEC. 70302. </num><heading>FULL EXPENSING OF DOMESTIC RESEARCH AND EXPERIMENTAL EXPENDITURES.</heading><subsection class="firstIndent0 fontsize10" id="ycf57c74b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Part VI of subchapter B of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 174 the following new section:<quotedContent><section class="indentUp2 firstIndent-2" id="ycf58156c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="174A">“SEC. 174A. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf58156d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s174A">26 USC 174A</ref>.</p></sidenote><heading class="bold">DOMESTIC RESEARCH OR EXPERIMENTAL EXPENDITURES.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf58156e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Treatment as Expenses<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding section 263, there shall be allowed as a deduction any domestic research or experimental expenditures which are paid or incurred by the taxpayer during the taxable year.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf58156f-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Domestic Research or Experimental Expenditures<inline class="noSmallCaps">.—</inline></heading><content>For<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf581570-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote> purposes of this section, the term ‘<term>domestic research or experimental expenditures</term>’ means research or experimental expenditures paid or incurred by the taxpayer in connection with the taxpayer’s trade or business other than such expenditures which are attributable to foreign research (within the meaning of section 41(d)(4)(F)).</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf581571-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Amortization of Certain Domestic Research or Experimental Expenditures<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf581572-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>At the election of the taxpayer, made in accordance with regulations or other guidance provided by the Secretary, in the case of domestic research or experimental expenditures which would (but for subsection (a)) be chargeable to capital account but not chargeable to property of a character which is subject to the allowance under section 167 (relating to allowance for depreciation, etc.) or section 611 (relating to allowance for depletion), subsection (a) shall not apply and the taxpayer shall—</chapeau><subparagraph class="fontsize10" id="ycf583c83-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>charge such expenditures to capital account, and</content></subparagraph><subparagraph class="fontsize10" id="ycf583c84-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf583c85-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><content>be allowed an amortization deduction of such expenditures ratably over such period of not less than 60 months as may be selected by the taxpayer (beginning with the month in which the taxpayer first realizes benefits from such expenditures).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf583c86-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf583c87-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10 smallCaps">Time for and scope of election<inline class="noSmallCaps">.—</inline></heading><content>The election provided by paragraph (1) may be made for any taxable year, but only if made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof). <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf583c88-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Approval.</p></sidenote>The method so elected, and the period selected by the taxpayer, shall be adhered to in computing taxable income for the taxable year for which the election is made and for <page identifier="/us/stat/139/191">139 STAT. 191</page>
all subsequent taxable years unless, with the approval of the Secretary, a change to a different method (or to a different period) is authorized with respect to part or all of such expenditures. The election shall not apply to any expenditure paid or incurred during any taxable year before the taxable year for which the taxpayer makes the election.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf583c89-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Special Rules<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf583c8a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Land and other property<inline class="noSmallCaps">.—</inline></heading><content>This section shall not apply to any expenditure for the acquisition or improvement of land, or for the acquisition or improvement of property to be used in connection with the research or experimentation and of a character which is subject to the allowance under section 167 (relating to allowance for depreciation, etc.) or section 611 (relating to allowance for depletion); but for purposes of this section allowances under section 167, and allowances under section 611, shall be considered as expenditures.</content></paragraph><paragraph class="fontsize10" id="ycf583c8b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Exploration expenditures<inline class="noSmallCaps">.—</inline></heading><content>This section shall not apply to any expenditure paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas).</content></paragraph><paragraph class="fontsize10" id="ycf583c8c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Software development<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.”</content></paragraph></subsection></section>
</quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf583c8d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Coordination With Certain Other Provisions<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf583c8e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Foreign research expenses<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 174 <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf583c8f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in subsection (a)—</chapeau><clause class="fontsize10" id="ycf583c90-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>a taxpayer’s specified research or experimental expenditures</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>a taxpayer’s foreign research or experimental expenditures</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf583c91-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>over the 5-year period (15-year period in the case of any specified research or experimental expenditures which are attributable to foreign research (within the meaning of section 41(d)(4)(F)))</quotedText>” in paragraph (2)(B) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>over the 15-year period</quotedText>”,</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf583c92-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in subsection (b)—</chapeau><clause class="fontsize10" id="ycf583c93-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>specified research</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>foreign research</quotedText>”,</content></clause><clause class="fontsize10" id="ycf583c94-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and which are attributable to foreign research (within the meaning of section 41(d)(4)(F))</quotedText>” before the period at the end, and</content></clause><clause class="fontsize10" id="ycf583c95-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Specified</headingText></quotedText>” in the heading thereof and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Foreign</headingText></quotedText>”, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf583c96-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><chapeau>in subsection (d)—</chapeau><clause class="fontsize10" id="ycf583c97-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>specified research or experimental expenditures</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>foreign research or experimental expenditures</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf583c98-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/1/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or reduction to amount realized</quotedText>” after “<quotedText>no deduction</quotedText>”.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf583c99-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Research credit<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf583c9a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Section 41(d)(1)(A) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf583c9b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>with respect to which expenditures are treated as domestic research or experimental expenditures under section 174A,”</content></subparagraph></quotedContent>.</content></subparagraph><subparagraph class="fontsize10" id="ycf583c9c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Section 280C(c)(1) <amendingAction type="amend">is amended</amendingAction> to read as follows:<page identifier="/us/stat/139/192">139 STAT. 192</page>
<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf583c9d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5863ae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reduction.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The domestic research or experimental expenditures (as defined in section 174A(b)) otherwise taken into account as a deduction or charged to capital account under this chapter shall be reduced by the amount of the credit allowed under section 41(a).”</content></paragraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5863af-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">AMT adjustment<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 56(b)(2) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf5863b0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in subparagraph (A)—</chapeau><clause class="fontsize10" id="ycf5863b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>or 174(a)</quotedText>” in the matter preceding clause (i) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, 174(a), or 174A(a)</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf5863b2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>research and experimental expenditures described in section 174(a)</quotedText>” in clause (ii) thereof and <amendingAction type="insert">inserting</amendingAction> “<quotedText>foreign research or experimental expenditures described in section 174(a) and domestic research or experimental expenditures in section 174A(a)</quotedText>”, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf5863b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (C), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or 174A(a)</quotedText>” after “<quotedText>174(a)</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5863b4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/4" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Optional 10-year writeoff<inline class="noSmallCaps">.—</inline></heading><content>Section 59(e)(2)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 174(a) (relating to research and experimental expenditures)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 174A(a) (relating to domestic research or experimental expenditures)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf5863b5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/5" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Qualified small issue bonds<inline class="noSmallCaps">.—</inline></heading><content>Section 144(a)(4)(C)(iv) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>174(a)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>174A(a)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf5863b6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/6" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10 smallCaps">Start-up expenditures<inline class="noSmallCaps">.—</inline></heading><content>Section 195(c)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>or 174</quotedText>” in the last sentence and <amendingAction type="insert">inserting</amendingAction> “<quotedText>174, or 174A</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf5863b7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><heading class="fontsize10 smallCaps">Capital expenditures<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf5863b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/7/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Section 263(a)(1)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or 174A</quotedText>” after “<quotedText>174</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf5863b9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/7/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Section 263A(c)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or 174A</quotedText>” after “<quotedText>174</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5863ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/8" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><heading class="fontsize10 smallCaps">Active business computer software royalties<inline class="noSmallCaps">.—</inline></heading><content>Section 543(d)(4)(A)(i) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>174A,</quotedText>” after “<quotedText>174,</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf5863bb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/9" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><heading class="fontsize10 smallCaps">Source rules<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 864(g)(2) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf5863bc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/9/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>research and experimental expenditures within the meaning of section 174</quotedText>” in the first sentence and <amendingAction type="insert">inserting</amendingAction> “<quotedText>foreign research or experimental expenditures within the meaning of section 174 or domestic research or experimental expenditures within the meaning of section 174A</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf5863bd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/9/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in the last sentence—</chapeau><clause class="fontsize10" id="ycf5863be-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/9/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>treated as deferred expenses under subsection (b) of section 174</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>allowed as an amortization deduction under section 174(a) or section 174A(c),</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf5863bf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/9/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>such subsection</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>such section (as the case may be)</quotedText>”.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5863c0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/10" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><heading class="fontsize10 smallCaps">Basis adjustment<inline class="noSmallCaps">.—</inline></heading><content>Section 1016(a)(14) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>deductions as deferred expenses under section 174(b)(1) (relating to research and experimental expenditures)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>deductions under section 174 or 174A(c)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf5863c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/b/11" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><heading class="fontsize10 smallCaps">Small business stock<inline class="noSmallCaps">.—</inline></heading><content>Section 1202(e)(2)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>which may be treated as research and experimental expenditures under section 174</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>which are treated as foreign research or experimental expenditures under section 174 or domestic research or experimental expenditures under section 174A</quotedText>”.<page identifier="/us/stat/139/193">139 STAT. 193</page></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5863c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5863c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf5863c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf5863c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s174A">26 USC 174A note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Change in Method of Accounting<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5863c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The amendments made by subsection (a) shall be treated as a change in method of accounting for purposes of section 481 of the Internal Revenue Code of 1986 and—</chapeau><subparagraph class="fontsize10" id="ycf5863c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>such change shall be treated as initiated by the taxpayer,</content></subparagraph><subparagraph class="fontsize10" id="ycf5863c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>such change shall be treated as made with the consent of the Secretary, and</content></subparagraph><subparagraph class="fontsize10" id="ycf5863c9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/c/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>such change shall be applied only on a cut-off basis for any domestic research or experimental expenditures (as defined in section 174A(b) of such Code (as added by this section) and determined by applying the rules of section 174A(d) of such Code) paid or incurred in taxable years beginning after December 31, 2024, and no adjustments under section 481(a) shall be made.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5863ca-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Special rules<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a taxable year which begins after December 31, 2024, and ends before the date of the enactment of this Act—</chapeau><subparagraph class="fontsize10" id="ycf5863cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>paragraph (1)(C) shall not apply, and</content></subparagraph><subparagraph class="fontsize10" id="ycf5863cc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the change in method of accounting under paragraph (1) shall be applied on a modified cut-off basis, taking into account for purposes of section 481(a) of such Code only the domestic research or experimental expenditures (as defined in section 174A(b) of such Code (as added by this section) and determined by applying the rules of section 174A(d) of such Code) paid or incurred in such taxable year but not allowed as a deduction in such taxable year.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5863cd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Clerical Amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for part VI of subchapter B of chapter 1 <amendingAction type="amend">is amended</amendingAction><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5863ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf5863cf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 161.</p></sidenote> by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 174 the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 174A. </designator>
<label>Domestic research or experimental expenditures.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5863d0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5863d1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf5863d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s174A">26 USC 174A note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5863d3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as otherwise provided in this subsection or subsection (f)(1), the amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2024.</content></paragraph><paragraph class="fontsize10" id="ycf5863d4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Treatment of foreign research or experimental expenditures upon disposition<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf5863d5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/e/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amendment by subsection (b)(1)(C)(ii) shall apply to property disposed, retired, or abandoned after May 12, 2025.</content></subparagraph><subparagraph class="fontsize10" id="ycf5863d6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/e/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">No inference<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (b)(1)(C)(ii) shall not be construed to create any inference with respect to the proper application of section 174(d) of the Internal Revenue Code of 1986 with respect to taxable years beginning before May 13, 2025.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5863d7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/e/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Coordination with research credit<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (b)(2)(B) shall apply to taxable years beginning after December 31, 2024.</content></paragraph><paragraph class="fontsize10" id="ycf5863d8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/e/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">No inference with respect to coordination with research credit for prior periods<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (b)(2)(B) shall not be construed to create any inference with respect to the proper application of section 280C(c) of the Internal Revenue Code of 1986 with respect to taxable years beginning before January 1, 2025.<page identifier="/us/stat/139/194">139 STAT. 194</page></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5863d9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Transition Rules<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5863da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Election for retroactive application by certain small businesses<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf5863db-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>At the election of an eligible taxpayer, paragraphs (1) and (3) of subsection (e) shall each be applied by substituting “December 31, 2021” for “December 31, 2024”. <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5863dc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote>An election made under this subparagraph shall be made in such manner as the Secretary may provide and not later than the date that is 1 year after the date of the enactment of this Act. The taxpayer shall file an amended return for each taxable year affected by such election.</content></subparagraph><subparagraph class="fontsize10" id="ycf5863dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/1/B" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5889ee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Eligible taxpayer<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, the term “<term>eligible taxpayer</term>” means any taxpayer (other than a tax shelter prohibited from using the cash receipts and disbursements method of accounting under section 448(a)(3)) which meets the gross receipts test of section 448(c) for the first taxable year beginning after December 31, 2024.</content></subparagraph><subparagraph class="fontsize10" id="ycf5889ef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Election treated as change in method of accounting<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any taxpayer which elects the application of subparagraph (A)—</chapeau><clause class="fontsize10" id="ycf5889f0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/1/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>such election may be treated as a change in method of accounting for purposes of section 481 of such Code for the taxpayer’s first taxable year affected by such election,</content></clause><clause class="fontsize10" id="ycf5889f1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/1/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such change shall be treated as initiated by the taxpayer for such taxable year,</content></clause><clause class="fontsize10" id="ycf5889f2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/1/C/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>such change shall be treated as made with the consent of the Secretary, and</content></clause><clause class="fontsize10" id="ycf5889f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/1/C/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><content>subsection (c) shall not apply to such taxpayer.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf5889f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><heading class="fontsize10 smallCaps">Election regarding coordination with research credit<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5889f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf5889f6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>An election under section 280C(c)(2) of the Internal Revenue Code of 1986 (or revocation of such election) for any taxable year beginning after December 31, 2021, by an eligible taxpayer making an election under subparagraph (A) shall not fail to be treated as timely made (or as made on the return) if made during the 1-year period beginning on the date of the enactment of this Act on an amended return for such taxable year.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5889f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Election to deduct certain unamortized amounts paid or incurred in taxable years beginning before january 1, 2025<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf5889f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5889f9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any domestic research or experimental expenditures (as defined in section 174A, as added by subsection (a)) which are paid or incurred in taxable years beginning after December 31, 2021, and before January 1, 2025, and which was charged to capital account, a taxpayer may elect—</chapeau><clause class="fontsize10" id="ycf5889fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>to deduct any remaining unamortized amount with respect to such expenditures in the first taxable year beginning after December 31, 2024, or</content></clause><clause class="fontsize10" id="ycf5889fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>to deduct such remaining unamortized amount with respect to such expenditures ratably over the 2-taxable year period beginning with the first taxable year beginning after December 31, 2024.<page identifier="/us/stat/139/195">139 STAT. 195</page></content></clause></subparagraph><subparagraph class="fontsize10" id="ycf5889fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Change in method of accounting<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a taxpayer who makes an election under this paragraph—</chapeau><clause class="fontsize10" id="ycf5889fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>such taxpayer shall be treated as initiating a change in method of accounting for purposes of section 481 of the Internal Revenue Code of 1986 with respect to the expenditures to which the election applies,</content></clause><clause class="fontsize10" id="ycf5889fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such change shall be treated as made with the consent of the Secretary, and</content></clause><clause class="fontsize10" id="ycf5889ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/2/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf588a00-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>such change shall be applied only on a cut-off basis for such expenditures and no adjustments under section 481(a) shall be made.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf588a01-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70302/f/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf588a02-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Publication.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf588a03-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf588a04-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">Regulations<inline class="noSmallCaps">.—</inline></heading><content>The Secretary of the Treasury (or the Secretary’s delegate) shall publish such guidance or regulations as may be necessary to carry out the purposes of this paragraph, including regulations or guidance allowing for the deduction allowed under subparagraph (A) in the case of taxpayers with taxable years beginning after December 31, 2024, and ending before the date of the enactment of this Act.</content></subparagraph></paragraph></subsection></section>
<section id="d3245e21222" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70303" style="-uslm-lc:I658145"><num class="fontsize12" value="70303">SEC. 70303. </num><heading>MODIFICATION OF LIMITATION ON BUSINESS INTEREST.</heading><subsection class="firstIndent0 fontsize10" id="ycf58d825-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70303/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 163(j)(8)(A)(v) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>in the case of taxable years beginning before January 1, 2022,</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf58d826-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70303/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Floor Plan Financing Applicable to Certain Trailers and Campers<inline class="noSmallCaps">.—</inline></heading><content>Section 163(j)(9)(C) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new flush sentence:<quotedContent><p class="indentUp2 fontsize10" id="xcf58d827-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124">“Such term shall also include any trailer or camper which is designed to provide temporary living quarters for recreational, camping, or seasonal use and is designed to be towed by, or affixed to, a motor vehicle.”</p></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf58d828-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70303/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf58d829-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s163">26 USC 163 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date and Special Rule<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf58d82a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70303/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2024.</content></paragraph><paragraph class="fontsize10" id="ycf58d82b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70303/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf58d82c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Special rule for short taxable years<inline class="noSmallCaps">.—</inline></heading><content>The Secretary of the Treasury (or the Secretary’s delegate) may prescribe such rules as are necessary or appropriate to provide for the application of the amendments made by this section in the case of any taxable year of less than 12 months that begins after December 31, 2024, and ends before the date of the enactment of this Act.</content></paragraph></subsection></section>
<section id="d3245e21292" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304" style="-uslm-lc:I658145"><num class="fontsize12" value="70304">SEC. 70304. </num><heading>EXTENSION AND ENHANCEMENT OF PAID FAMILY AND MEDICAL LEAVE CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf599b7d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45S <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf599b7e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (a)—</chapeau><subparagraph class="fontsize10" id="ycf599b7f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (1) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf59c290-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of section 38, in the case of an eligible employer, the paid family and medical leave credit is an amount equal to either of the following (as elected by such employer):</chapeau><subparagraph class="fontsize10" id="ycf59c291-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>The applicable percentage of the amount of wages paid to qualifying employees with respect to any period in which such employees are on family and medical leave.</content></subparagraph><subparagraph class="fontsize10" id="ycf59c292-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>If such employer has an insurance policy with regards to the provision of paid family and medical leave <page identifier="/us/stat/139/196">139 STAT. 196</page>
which is in force during the taxable year, the applicable percentage of the total amount of premiums paid or incurred by such employer during such taxable year with respect to such insurance policy.”</content></subparagraph></paragraph></quotedContent>, and</content></subparagraph><subparagraph class="fontsize10" id="ycf59c293-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf59c294-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Rate of payment determined without regard to whether leave is taken<inline class="noSmallCaps">.—</inline></heading><content>For purposes of determining the applicable percentage with respect to paragraph (1)(B), the rate of payment under the insurance policy shall be determined without regard to whether any qualifying employees were on family and medical leave during the taxable year.”</content></paragraph></quotedContent>,</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf59c295-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (b)(1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>credit allowed</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>wages taken into account</quotedText>”,</content></paragraph><paragraph class="fontsize10" id="ycf59c296-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subsection (c), by <amendingAction type="delete">striking</amendingAction> paragraphs (3) and (4) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf59e9a7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Aggregation rule<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf59e9a8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in subparagraph (B), all persons which are treated as a single employer under subsections (b) and (c) of section 414 shall be treated as a single employer.</content></subparagraph><subparagraph class="fontsize10" id="ycf59e9a9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Exception<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf59e9aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (A) shall not apply to any person who establishes to the satisfaction of the Secretary that such person has a substantial and legitimate business reason for failing to provide a written policy described in paragraph (1) or (2).</content></clause><clause class="fontsize10" id="ycf59e9ab-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Substantial and legitimate business reason<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf59e9ac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>For purposes of clause (i), the term ‘<term>substantial and legitimate business reason</term>’ shall not include the operation of a separate line of business, the rate of wages or category of jobs for employees (or any similar basis), or the application of State or local laws relating to family and medical leave, but may include the grouping of employees of a common law employer.</content></clause></subparagraph></paragraph><paragraph class="indentUp0 fontsize10" id="ycf59e9ad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Treatment of benefits mandated or paid for by state or local governments<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, any leave which is paid by a State or local government or required by State or local law—</chapeau><subparagraph class="fontsize10" id="ycf59e9ae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>except as provided in subparagraph (B), shall be taken into account in determining the amount of paid family and medical leave provided by the employer, and</content></subparagraph><subparagraph class="fontsize10" id="ycf59e9af-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>shall not be taken into account in determining the amount of the paid family and medical leave credit under subsection (a).”</content></subparagraph></paragraph></quotedContent>,</content></paragraph><paragraph class="fontsize10" id="ycf59e9b0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><chapeau>in subsection (d)—</chapeau><subparagraph class="fontsize10" id="ycf59e9b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(or, at the election of the employer, for not less than 6 months)</quotedText>” after “<quotedText>1 year or more</quotedText>”,</content></subparagraph><subparagraph class="fontsize10" id="ycf59e9b2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in paragraph (2)—</chapeau><clause class="fontsize10" id="ycf59e9b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/4/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, as determined on an annualized basis (pro-rata for part-time employees),</quotedText>” after “<quotedText>compensation</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf59e9b4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/4/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf59e9b5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/4/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf5a10c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>is customarily employed for not less than 20 hours per week.”</content></paragraph></quotedContent>, and<page identifier="/us/stat/139/197">139 STAT. 197</page></content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5a10c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>by <amendingAction type="delete">striking</amendingAction> subsection (i).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5a10c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">No Double Benefit<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 280C(a) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf5a10c9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>45S(a)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>45S(a)(1)(A)</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf5a10ca-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after the first sentence the following: “<quotedText>No deduction shall be allowed for that portion of the premiums paid or incurred for the taxable year which is equal to that portion of the paid family and medical leave credit which is determined for the taxable year under section 45S(a)(1)(B).</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5a10cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70304/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5a10cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45S">26 USC 45S note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e21551" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70305" style="-uslm-lc:I658145"><num class="fontsize12" value="70305">SEC. 70305. </num><heading>EXCEPTIONS FROM LIMITATIONS ON DEDUCTION FOR BUSINESS MEALS.</heading><subsection class="firstIndent0 fontsize10" id="ycf5a37dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70305/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Exception to Denial of Deduction for Business Meals<inline class="noSmallCaps">.—</inline></heading><content>Section 274(o), as added by <ref href="/us/pl/115/97/s13304">section 13304 of Public Law 115-97</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>No deduction</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Except in the case of an expense described in subsection (e)(8) or (n)(2)(C), no deduction</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5a37de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70305/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Meals Provided on Certain Fishing Boats and at Certain Fish Processing Facilities Not Subject to 50 Percent Limitation<inline class="noSmallCaps">.—</inline></heading><content>Section 274(n)(2)(C) of the Internal Revenue Code of 1986 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of clause (iii) and by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp3 fontsize10" id="ycf5a5eef-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><chapeau>provided—</chapeau><subclause class="fontsize10" id="ycf5a5ef0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>on a fishing vessel, fish processing vessel, or fish tender vessel (as such terms are defined in <ref href="/us/usc/t46/s2101">section 2101 of title 46, United States Code</ref>), or</content></subclause><subclause class="fontsize10" id="ycf5a5ef1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>at a facility for the processing of fish for commercial use or consumption which—</chapeau><item class="fontsize10" id="ycf5a5ef2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>is located in the United States north of 50 degrees north latitude, and</content></item><item class="fontsize10" id="ycf5a5ef3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>is not located in a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or”</content></item></subclause></clause></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5a5ef4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70305/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5a5ef5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s274">26 USC 274 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to amounts paid or incurred after December 31, 2025.</content></subsection></section>
<section id="d3245e21634" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70306" style="-uslm-lc:I658145"><num class="fontsize12" value="70306">SEC. 70306. </num><heading>INCREASED DOLLAR LIMITATIONS FOR EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS.</heading><subsection class="firstIndent0 fontsize10" id="ycf5aad16-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70306/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 179(b) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf5aad17-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70306/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$1,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$2,500,000</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf5aad18-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70306/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (2), by <amendingAction type="delete">striking</amendingAction> “<quotedText>$2,500,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$4,000,000</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5aad19-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70306/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 179(b)(6)(A) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf5aad1a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70306/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(2025 in the case of the dollar amounts in paragraphs (1) and (2))</quotedText>” after “<quotedText>In the case of any taxable year beginning after 2018</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf5aad1b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70306/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>determined by substituting ‘calendar year 2017’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</quotedText>” and <amendingAction type="insert">inserting</amendingAction> "determined by substituting in subparagraph (A)(ii) thereof— <quotedContent>“<subclause class="indentUp3 fontsize10" id="ycf5ad42c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>in the case of amounts in paragraphs (1) and (2), ‘calendar year 2024’ for ‘calendar year 2016’, and<page identifier="/us/stat/139/198">139 STAT. 198</page></content></subclause><subclause class="indentUp3 fontsize10" id="ycf5ad42d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in the case of the amount in paragraph (5)(A), ‘calendar year 2017’ for ‘calendar year 2016’.”</content></subclause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5ad42e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70306/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5ad42f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s179">26 USC 179 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to property placed in service in taxable years beginning after December 31, 2024.</content></subsection></section>
<section id="d3245e21731" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70307" style="-uslm-lc:I658145"><num class="fontsize12" value="70307">SEC. 70307. </num><heading>SPECIAL DEPRECIATION ALLOWANCE FOR QUALIFIED PRODUCTION PROPERTY.</heading><subsection class="firstIndent0 fontsize10" id="ycf5b9780-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70307/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 168 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf5ca8f1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="n">“(n) </num><heading class="fontsize10 smallCaps">Special Allowance for Qualified Production Property<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5ca8f2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any qualified production property of a taxpayer making an election under this subsection—</chapeau><subparagraph class="fontsize10" id="ycf5ca8f3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the depreciation deduction provided by section 167(a) for the taxable year in which such property is placed in service shall include an allowance equal to 100 percent of the adjusted basis of the qualified production property, and</content></subparagraph><subparagraph class="fontsize10" id="ycf5ca8f4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5ca8f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reduction.</p></sidenote><content>the adjusted basis of the qualified production property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5ca8f6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Qualified production property<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subsection—</chapeau><subparagraph class="fontsize10" id="ycf5ca8f7-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5ca8f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>The term ‘<term>qualified production property</term>’ means that portion of any nonresidential real property—</chapeau><clause class="fontsize10" id="ycf5ca8f9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>to which this section applies,</content></clause><clause class="fontsize10" id="ycf5ca8fa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>which is used by the taxpayer as an integral part of a qualified production activity,</content></clause><clause class="fontsize10" id="ycf5ca8fb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>which is placed in service in the United States or any possession of the United States,</content></clause><clause class="fontsize10" id="ycf5ca8fc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>the original use of which commences with the taxpayer,</content></clause><clause class="fontsize10" id="ycf5ca8fd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>the construction of which begins after January 19, 2025, and before January 1, 2029,</content></clause><clause class="fontsize10" id="ycf5ca8fe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>which is designated by the taxpayer in the election made under this subsection, and</content></clause><clause class="fontsize10" id="ycf5ca8ff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vii">“(vii) </num><content>which is placed in service before January 1, 2031.</content></clause><continuation class="firstIndent1 fontsize10" id="xcf5ca900-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124">For purposes of clause (ii), in the case of property with respect to which the taxpayer is a lessor, property used by a lessee shall not be considered to be used by the taxpayer as part of a qualified production activity.</continuation></subparagraph><subparagraph class="fontsize10" id="ycf5ca901-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Special rule for certain property not previously used in qualified production activities<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf5ca902-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of property acquired by the taxpayer during the period described in subparagraph (A)(v), the requirements of clauses (iv) and (v) of subparagraph (A) shall be treated as satisfied if—</chapeau><subclause class="fontsize10" id="ycf5ca903-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5ca904-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><content>such property was not used in a qualified production activity (determined without regard to the second sentence of subparagraph (D)) by any <page identifier="/us/stat/139/199">139 STAT. 199</page>
person at any time during the period beginning on January 1, 2021, and ending on May 12, 2025,</content></subclause><subclause class="fontsize10" id="ycf5ca905-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>such property was not used by the taxpayer at any time prior to such acquisition, and</content></subclause><subclause class="fontsize10" id="ycf5ca906-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>the acquisition of such property meets the requirements of paragraphs (2)(A), (2)(B), (2)(C), and (3) of section 179(d).</content></subclause></clause><clause class="fontsize10" id="ycf5ca907-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Written binding contracts<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of determining under clause (i)—</chapeau><subclause class="fontsize10" id="ycf5ca908-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>whether such property is acquired before the period described in subparagraph (A)(v), such property shall be treated as acquired not later than the date on which the taxpayer enters into a written binding contract for such acquisition, and</content></subclause><subclause class="fontsize10" id="ycf5ca909-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>whether such property is acquired after such period, such property shall be treated as acquired not earlier than such date.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf5ca90a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Exclusion of office space, etc<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>qualified production property</term>’ shall not include that portion of any nonresidential real property which is used for offices, administrative services, lodging, parking, sales activities, research activities, software development or engineering activities, or other functions unrelated to the manufacturing, production, or refining of tangible personal property.</content></subparagraph><subparagraph class="fontsize10" id="ycf5ca90b-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5ca90c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Qualified production activity</inline>.—</heading><content>The term ‘<term>qualified production activity</term>’ means the manufacturing, production, or refining of a qualified product. The activities of any taxpayer do not constitute manufacturing, production, or refining of a qualified product unless the activities of such taxpayer result in a substantial transformation of the property comprising the product.</content></subparagraph><subparagraph class="fontsize10" id="ycf5ca90d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Production<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>production</term>’ shall not include activities other than agricultural production and chemical production.</content></subparagraph><subparagraph class="fontsize10" id="ycf5ca90e-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5ca90f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Qualified product</inline>.—</heading><content>The term ‘<term>qualified product</term>’ means any tangible personal property if such property is not a food or beverage prepared in the same building as a retail establishment in which such property is sold.</content></subparagraph><subparagraph class="fontsize10" id="ycf5ca910-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5ca911-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Syndication<inline class="noSmallCaps">.—</inline></heading><content>For purposes of subparagraph (A)(iv), rules similar to the rules of subsection (k)(2)(E)(iii) shall apply.</content></subparagraph><subparagraph class="fontsize10" id="ycf5cd022-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><heading class="fontsize10 smallCaps">Extension of placed in service date under certain circumstances<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cd023-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>The Secretary may extend the date under subparagraph (A)(vii) with respect to any property that meets the requirements of clauses (i) through (vi) of subparagraph (A) if the Secretary determines that an act of God (as defined in section 101(1) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980) prevents the taxpayer from placing such property in service before such date.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5cd024-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cd025-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="smallCaps">Deduction allowed in computing minimum tax</inline>.—</heading><content>For purposes of determining alternative minimum taxable income under section 55, the deduction under section 167 for qualified production property shall be determined under this section without regard to any adjustment under section 56.</content></paragraph><paragraph class="fontsize10" id="ycf5cd026-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Coordination with certain other provisions<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/200">139 STAT. 200</page></chapeau><subparagraph class="fontsize10" id="ycf5cd027-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Other special depreciation allowances<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subsections (k)(7), (l)(3)(D), and (m)(2)(B)(iii)—</chapeau><clause class="fontsize10" id="ycf5cd028-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>qualified production property shall be treated as a separate class of property, and</content></clause><clause class="fontsize10" id="ycf5cd029-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the taxpayer shall be treated as having made an election under such subsections with respect to such class.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf5cd02a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Alternative depreciation property<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>qualified production property</term>’ shall not include any property to which the alternative depreciation system under subsection (g) applies. <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cd02b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote>For purposes of subsection (g)(7)(A), qualified production property to which this subsection applies shall be treated as separate nonresidential real property.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5cd02c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cd02d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Recapture<inline class="noSmallCaps">.—</inline></heading><chapeau>If, at any time during the 10-year period beginning on the date that any qualified production property is placed in service by the taxpayer, such property ceases to be used as described in paragraph (2)(A)(ii) and is used by the taxpayer in a productive use not described in paragraph (2)(A)(ii)—</chapeau><subparagraph class="fontsize10" id="ycf5cd02e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cd02f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><chapeau>section 1245 shall be applied—</chapeau><clause class="fontsize10" id="ycf5cd030-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>by treating such property as having been disposed of by the taxpayer as of the first time such property is so used in a productive use not described in paragraph (2)(A)(ii), and</content></clause><clause class="fontsize10" id="ycf5cd031-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>by treating the amount described in subparagraph (B) of section 1245(a)(1) with respect to such disposition as being not less than the amount described in subparagraph (A) of such section, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf5cd032-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cd033-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Adjustment.</p></sidenote><content>the basis of the taxpayer in such property, and the taxpayer’s allowance for depreciation with respect to such property, shall be appropriately adjusted to take into account amounts recognized by reason of subparagraph (A).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5cd034-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Election<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf5cd035-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>An election under this subsection for any taxable year shall—</chapeau><clause class="fontsize10" id="ycf5cd036-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>specify the nonresidential real property subject to the election and the portion of such property designated under paragraph (2)(A)(vi), and</content></clause><clause class="fontsize10" id="ycf5cd037-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>except as otherwise provided by the Secretary, be made on the taxpayer’s return of the tax imposed by this chapter for the taxable year.</content></clause><continuation class="firstIndent1 fontsize10" id="xcf5cd038-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124">Such election shall be made in such manner as the Secretary may prescribe by regulations or other guidance.</continuation></subparagraph><subparagraph class="fontsize10" id="ycf5cd039-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Election<inline class="noSmallCaps">.—</inline></heading><content>Any election made under this subsection, and any specification contained in any such election, may not be revoked except with the consent of the Secretary (and the Secretary shall provide such consent only in extraordinary circumstances).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5cd03a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cd03b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><heading class="fontsize10 smallCaps">Regulations<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or other guidance—</chapeau><subparagraph class="fontsize10" id="ycf5cd03c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>providing rules for regarding what constitutes substantial transformation of property which are consistent with guidance provided under section 954(d), and<page identifier="/us/stat/139/201">139 STAT. 201</page></content></subparagraph><subparagraph class="fontsize10" id="ycf5cd03d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cd03e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>providing for the application of paragraph (5) with respect to a change in use described in such paragraph by a transferee following a fully or partially tax free transfer of qualified production property.”</content></subparagraph></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5cd03f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70307/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Treatment of Qualified Production Property as Section 1245 Property<inline class="noSmallCaps">.—</inline></heading><content>Section 1245(a)(3) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of subparagraph (E), by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (F) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, or</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf5cd040-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>any qualified production property (as defined in section 168(n)(2)).”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5cd041-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70307/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cf752-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s168">26 USC 168 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.</content></subsection></section>
<section id="d3245e22125" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70308" style="-uslm-lc:I658145"><num class="fontsize12" value="70308">SEC. 70308. </num><heading>ENHANCEMENT OF ADVANCED MANUFACTURING INVESTMENT CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf5cf753-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70308/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 48D(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>25 percent</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>35 percent</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5cf754-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70308/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5cf755-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s48D">26 USC 48D note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to property placed in service after December 31, 2025.</content></subsection></section>
<section id="d3245e22161" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70309" style="-uslm-lc:I658145"><num class="fontsize12" value="70309">SEC. 70309. </num><heading>SPACEPORTS ARE TREATED LIKE AIRPORTS UNDER EXEMPT FACILITY BOND RULES.</heading><subsection class="firstIndent0 fontsize10" id="ycf5d6c86-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70309/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 142(a)(1) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycf5d6c87-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>airports and spaceports,”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5d9398-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70309/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Treatment of Ground Leases<inline class="noSmallCaps">.—</inline></heading><content>Section 142(b)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf5d9399-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Special rule for spaceport ground leases<inline class="noSmallCaps">.—</inline></heading><content>For purposes of subparagraph (A), spaceport property located on land leased by a governmental unit from the United States shall not fail to be treated as owned by a governmental unit if the requirements of this paragraph are met by the lease and any subleases of the property.”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5d939a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70309/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Definition of Spaceport<inline class="noSmallCaps">.—</inline></heading><content>Section 142 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf5de1bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="p">“(p) </num><heading class="fontsize10 smallCaps">Spaceport<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5de1bc-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subsection (a)(1), the term ‘<term>spaceport</term>’ means any facility located at or in close proximity to a launch site or reentry site used for—</chapeau><subparagraph class="fontsize10" id="ycf5de1bd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>manufacturing, assembling, or repairing spacecraft, space cargo, other facilities described in this paragraph, or any component of the foregoing,</content></subparagraph><subparagraph class="fontsize10" id="ycf5de1be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>flight control operations,</content></subparagraph><subparagraph class="fontsize10" id="ycf5de1bf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>providing launch services and reentry services, or</content></subparagraph><subparagraph class="fontsize10" id="ycf5de1c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>transferring crew, spaceflight participants, or space cargo to or from spacecraft.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5de1c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Additional terms<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of paragraph (1)—</chapeau><subparagraph class="fontsize10" id="ycf5de1c2-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Space cargo<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>space cargo</term>’ includes satellites, scientific experiments, other property transported into space, and any other type of payload, whether or not such property returns from space.</content></subparagraph><subparagraph class="fontsize10" id="ycf5de1c3-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Spacecraft<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>spacecraft</term>’ means a launch vehicle or a reentry vehicle.</content></subparagraph><subparagraph class="fontsize10" id="ycf5de1c4-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Other terms<inline class="noSmallCaps">.—</inline></heading><content>The terms ‘launch site’, ‘crew’, ‘space flight participant’, ‘launch services’, ‘launch vehicle’, <page identifier="/us/stat/139/202">139 STAT. 202</page>
‘<term>payload</term>’, ‘<term>reentry services</term>’, ‘<term>reentry site</term>’, a ‘<term>reentry vehicle</term>’ shall have the respective meanings given to such terms by <ref href="/us/usc/t51/s50902">section 50902 of title 51, United States Code</ref> (as in effect on the date of enactment of this subsection).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf5de1c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Public use requirement<inline class="noSmallCaps">.—</inline></heading><content>A facility shall not be required to be available for use by the general public to be treated as a spaceport for purposes of this section.</content></paragraph><paragraph class="fontsize10" id="ycf5de1c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Manufacturing facilities and industrial parks allowed<inline class="noSmallCaps">.—</inline></heading><content>With respect to spaceports, subsection (c)(2)(E) shall not apply to spaceport property described in paragraph (1)(A).”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5de1c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70309/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Exception From Federally Guaranteed Bond Prohibition<inline class="noSmallCaps">.—</inline></heading><content>Section 149(b)(3) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf5de1c8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><heading class="fontsize10 smallCaps">Exception for spaceports<inline class="noSmallCaps">.—</inline></heading><content>A bond shall not be treated as federally guaranteed merely because of the payment of rent, user fees, or other charges by the United States (or any agency or instrumentality thereof) in exchange for the use of the spaceport by the United States (or any agency or instrumentality thereof).”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5de1c9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70309/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>The heading for section 142(c) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Spaceports,</headingText></quotedText>” after “<quotedText><headingText class="smallCaps">Airports,</headingText></quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5de1ca-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schA/s70309/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5de1cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s142">26 USC 142 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to obligations issued after the date of the enactment of this Act.</content></subsection></section>
</subchapter>
<subchapter id="d3245e22372" identifier="/us/pl/119/21/tVII/stA/ch3/schB" style="-uslm-lc:I658174"><num value="B">Subchapter B—</num><heading><b>Permanent America-first International Tax Reforms</b></heading>
<part id="d3245e22378" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI" style="-uslm-lc:I658173"><num value="I">PART I—</num><heading>FOREIGN TAX CREDIT</heading>
<section id="d3245e22383" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70311" style="-uslm-lc:I658145"><num class="fontsize12" value="70311">SEC. 70311. </num><heading>MODIFICATIONS RELATED TO FOREIGN TAX CREDIT LIMITATION.</heading><subsection class="firstIndent0 fontsize10" id="ycf5e56fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70311/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Rules for Allocation of Certain Deductions to Foreign Source Net CFC Tested Income for Purposes of Foreign Tax Credit Limitation<inline class="noSmallCaps">.—</inline></heading><content>Section 904(b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf5e56fd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Deductions treated as allocable to foreign source net cfc tested income<inline class="noSmallCaps">.—</inline></heading><chapeau>Solely for purposes of the application of subsection (a) with respect to amounts described in subsection (d)(1)(A), the taxpayer’s taxable income from sources without the United States shall be determined by allocating and apportioning—</chapeau><subparagraph class="fontsize10" id="ycf5e56fe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>any deduction allowed under section 250(a)(1)(B) (and any deduction allowed under section 164(a)(3) for taxes imposed on amounts described in section 250(a)(1)(B)) to such income,</content></subparagraph><subparagraph class="fontsize10" id="ycf5e56ff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>no amount of interest expense or research and experimental expenditures to such income, and</content></subparagraph><subparagraph class="fontsize10" id="ycf5e7e10-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>any other deduction to such income only if such deduction is directly allocable to such income.</content></subparagraph><continuation class="firstIndent1 fontsize10" id="xcf5e7e11-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">Any amount or deduction which would (but for subparagraphs (B) and (C)) have been allocated or apportioned to such income shall only be allocated or apportioned to income which is from sources within the United States.”</continuation></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5e7e12-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70311/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Other Modifications<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5e7e13-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70311/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 904(d)(2)(H)(i) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraph (1)(B)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraph (1)(D)</quotedText>”.<page identifier="/us/stat/139/203">139 STAT. 203</page></content></paragraph><paragraph class="fontsize10" id="ycf5e7e14-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70311/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 904(d)(4)(C)(ii) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraph (1)(A)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraph (1)(C)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf5e7e15-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70311/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>Section 951A(f)(1)(A) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>904(h)(1)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>904(h)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5e7e16-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70311/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5e7e17-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s904">26 USC 904 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e22491" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312" style="-uslm-lc:I658145"><num class="fontsize12" value="70312">SEC. 70312. </num><heading>MODIFICATIONS TO DETERMINATION OF DEEMED PAID CREDIT FOR TAXES PROPERLY ATTRIBUTABLE TO TESTED INCOME.</heading><subsection class="firstIndent0 fontsize10" id="ycf5ecc38-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Increase in Deemed Paid Credit<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5ecc39-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 960(d)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>80 percent</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>90 percent</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf5ecc3a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Gross up for deemed paid foreign tax credit<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 78 <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf5ecc3b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>subsections (a), (b), and (d)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsections (a) and (d)</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf5ecc3c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>80 percent</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>90 percent</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5ecc3d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Disallowance of Foreign Tax Credit With Respect to Distributions of Previously Taxed Net CFC Tested Income<inline class="noSmallCaps">.—</inline></heading><content>Section 960(d) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf5ef34e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Disallowance of foreign tax credit with respect to distributions of previously taxed net cfc tested income<inline class="noSmallCaps">.—</inline></heading><content>No credit shall be allowed under section 901 for 10 percent of any foreign income taxes paid or accrued (or deemed paid under subsection (b)(1)) with respect to any amount excluded from gross income under section 959(a) by reason of an inclusion in gross income under section 951A(a).”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5ef34f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5ef350-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s78">26 USC 78 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Dates<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5ef351-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf5ef352-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70312/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Disallowance<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (b) shall apply to foreign income taxes paid or accrued (or deemed paid under section 960(b)(1) of the Internal Revenue Code of 1986) with respect to any amount excluded from gross income under section 959(a) of such Code by reason of an inclusion in gross income under section 951A(a) of such Code after June 28, 2025.</content></paragraph></subsection></section>
<section id="d3245e22608" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70313" style="-uslm-lc:I658145"><num class="fontsize12" value="70313">SEC. 70313. </num><heading>SOURCING CERTAIN INCOME FROM THE SALE OF INVENTORY PRODUCED IN THE UNITED STATES.</heading><subsection class="firstIndent0 fontsize10" id="ycf5f1a63-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70313/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 904(b), as amended by section 70311, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf5f4174-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Source rules for certain inventory produced in the united states and sold through foreign branches<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, if a United States person maintains an office or other fixed place of business in a foreign country (determined under rules similar to the rules of section 864(c)(5)), the portion of income which—</chapeau><subparagraph class="fontsize10" id="ycf5f4175-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>is from the sale or exchange outside the United States of inventory property (within the meaning of section 865(i)(1))—</chapeau><clause class="fontsize10" id="ycf5f4176-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>which is produced in the United States,</content></clause><clause class="fontsize10" id="ycf5f4177-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>which is for use outside the United States, and<page identifier="/us/stat/139/204">139 STAT. 204</page></content></clause><clause class="fontsize10" id="ycf5f4178-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>to which the third sentence of section 863(b) applies, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf5f4179-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>is attributable (determined under rules similar to the rules of section 864(c)(5)) to such office or other fixed place of business,</content></subparagraph><continuation class="firstIndent1 fontsize10" id="xcf5f417a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">shall be treated as from sources without the United States, except that the amount so treated shall not exceed 50 percent of the income from the sale or exchange of such inventory property.”</continuation></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf5f417b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptI/s70313/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5f417c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s904">26 USC 904 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
</part>
<part id="d3245e22677" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII" style="-uslm-lc:I658173"><num value="II">PART II—</num><heading>FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME</heading>
<section id="d3245e22682" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70321" style="-uslm-lc:I658145"><num class="fontsize12" value="70321">SEC. 70321. </num><heading>MODIFICATION OF DEDUCTION FOR FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME.</heading><subsection class="firstIndent0 fontsize10" id="ycf5f688d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70321/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 250(a) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf5f688e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70321/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>37.5 percent</quotedText>” in paragraph (1)(A) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>33.34 percent</quotedText>”,</content></paragraph><paragraph class="fontsize10" id="ycf5f688f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70321/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>50 percent</quotedText>” in paragraph (1)(B) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>40 percent</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf5f8fa0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70321/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (3).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf5f8fa1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70321/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf5f8fa2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s250">26 USC 250 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e22742" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322" style="-uslm-lc:I658145"><num class="fontsize12" value="70322">SEC. 70322. </num><heading>DETERMINATION OF DEDUCTION ELIGIBLE INCOME.</heading><subsection class="firstIndent0 fontsize10" id="ycf5fddc3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Sales or Other Dispositions of Certain Property<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf5fddc4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 250(b)(3)(A)(i) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf5fddc5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of subclause (V),</content></subparagraph><subparagraph class="fontsize10" id="ycf5fddc6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>over</quotedText>” at the end of subclause (VI) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>and</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf5fddc7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subclause:<quotedContent><subclause class="indentUp2 fontsize10" id="ycf6004d8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VII">“(VII) </num><chapeau>except as otherwise provided by the Secretary, any income and gain from the sale or other disposition (including pursuant to the deemed sale or other deemed disposition or a transaction subject to section 367(d)) of—</chapeau><item class="fontsize10" id="ycf6004d9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>intangible property (as defined in section 367(d)(4)), and</content></item><item class="fontsize10" id="ycf6004da-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>any other property of a type that is subject to depreciation, amortization, or depletion by the seller, over”</content></item></subclause></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf6004db-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 250(b)(5)(E) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(other than paragraph (3)(A)(i)(VII))</quotedText>” after “<quotedText>For purposes of this subsection</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf6004dc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6004dd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s250">26 USC 250 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall apply to sales or other dispositions (including pursuant to deemed sales or other deemed dispositions or a transaction subject to section 367(d) of the Internal Revenue Code of 1986) occurring after June 16, 2025.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf6004de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Expense Apportionment Limited to Properly Allocable Expenses<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/205">139 STAT. 205</page></chapeau><paragraph class="fontsize10" id="ycf6004df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 250(b)(3)(A)(ii) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="indentUp2 fontsize10" id="ycf6004e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>expenses and deductions (including taxes), other than interest expense and research or experimental expenditures, properly allocable to such gross income.”</content></subsection></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf6004e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70322/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6004e2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s250">26 USC 250 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this subsection shall apply to taxable years beginning after December 31, 2025.</content></paragraph></subsection></section>
<section id="d3245e22876" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323" style="-uslm-lc:I658145"><num class="fontsize12" value="70323">SEC. 70323. </num><heading>RULES RELATED TO DEEMED INTANGIBLE INCOME.</heading><subsection class="firstIndent0 fontsize10" id="ycf613d63-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Taxation of Net CFC Tested Income<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf613d64-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 951A(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>global intangible low-taxed income</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>net CFC tested income</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf613d65-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Repeal of tax-free deemed return on foreign investments<inline class="noSmallCaps">.—</inline></heading><content>Section 951A, as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subsections (b) and (d) and by <amendingAction type="redesignate">redesignating</amendingAction> subsections (c), (e), and (f) as subsections (b), (c), and (d), respectively.</content></paragraph><paragraph class="fontsize10" id="ycf613d66-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Conforming amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf613d67-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A)</num><clause class="inline" id="ycf613d68-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/A/i" role="instruction"><num value="i">(i) </num><content>Section 250 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>global intangible low-taxed income</quotedText>” each place it appears in subsections (a)(1)(B)(i), (a)(2), and (b)(3)(A)(i)(II) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>net CFC tested income</quotedText>”.</content></clause><clause class="indentUp0 fontsize10" id="ycf613d69-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/A/ii" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>The heading for section 250 of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>global intangible low-taxed income</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>net cfc tested income</quotedText>”.</content></clause><clause class="indentUp0 fontsize10" id="ycf613d6a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/A/iii" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>The item relating to section 250 in the table of sections for part VII of subchapter B of chapter 1 of such Code<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf613d6b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf613d6c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 241.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>global intangible low-taxed income</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>net CFC tested income</quotedText>”.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf613d6d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Section 951A(c)(1), as redesignated by paragraph (2), <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>subsections (b), (c)(1)(A), and (c)(1)(B)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsections (b)(1)(A) and (b)(1)(B)</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf613d6e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/C" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><chapeau>Section 951A(d), as redesignated by paragraph (2), <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf613d6f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>global intangible low-taxed income</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>net CFC tested income</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf613d70-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>subsection (c)(1)(A)</quotedText>” in paragraph (2)(B)(ii) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsection (b)(1)(A)</quotedText>”.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf613d71-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/D" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><chapeau>Section 960(d)(2) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf613d72-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/D/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>global intangible low-taxed income</quotedText>” in subparagraph (A) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>net CFC tested income</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf613d73-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/D/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 951A(c)(1)(A)</quotedText>” in subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 951A(b)(1)(A)</quotedText>”.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf613d74-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E)</num><clause class="inline" id="ycf613d75-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/E/i" role="instruction"><num value="i">(i) </num><content>The heading for section 951A <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>global intangible low-taxed income</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>net cfc tested income</quotedText>”.</content></clause><clause class="indentUp0 fontsize10" id="ycf613d76-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/a/3/E/ii" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>The item relating to section 951A in the table of sections for subpart F of part III of subchapter N of chapter 1<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf613d77-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf613d78-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 951.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>Global intangible low-taxed income</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Net CFC tested income</quotedText>”.</content></clause></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf616389-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Deduction for Foreign-derived Deduction Eligible Income<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/206">139 STAT. 206</page></chapeau><paragraph class="fontsize10" id="ycf61638a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 250(a)(1)(A) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>foreign-derived intangible income</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>foreign-derived deduction eligible income</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf61638b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf61638c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Section 250(a)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>foreign-derived intangible income</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>foreign-derived deduction eligible income</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf61638d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>Section 250(b), as amended by subsection (a), <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf61638e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraphs (1) and (2),</content></clause><clause class="fontsize10" id="ycf61638f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraphs (4) and (5) as paragraphs (1) and (2), respectively, and by moving such paragraphs before paragraph (3),</content></clause><clause class="fontsize10" id="ycf616390-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>in paragraph (2)(B)(ii), as so redesignated, by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraph (4)(B)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraph (1)(B)</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf616391-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/B/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Intangible</headingText></quotedText>” in the heading thereof and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Deduction Eligible</headingText></quotedText>”.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf616392-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C)</num><clause class="inline" id="ycf616393-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/C/i" role="instruction"><num value="i">(i) </num><content>The heading for section 250 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>intangible</quotedText>” in the heading thereof and <amendingAction type="insert">inserting</amendingAction> “<quotedText>deduction eligible</quotedText>”.</content></clause><clause class="indentUp0 fontsize10" id="ycf616394-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/C/ii" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>The heading for section 172(d)(9) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">intangible</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">deduction eligible</headingText></quotedText>”.</content></clause><clause class="indentUp0 fontsize10" id="ycf616395-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/b/2/C/iii" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>The item relating to section 250 in the table of sections for part VIII of subchapter B of chapter 1<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf616396-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf616397-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 241.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>intangible</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>deduction eligible</quotedText>”.</content></clause></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf616398-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptII/s70323/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf616399-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s172">26 USC 172 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
</part>
<part id="d3245e23265" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII" style="-uslm-lc:I658173"><num value="III">PART III—</num><heading>BASE EROSION MINIMUM TAX</heading>
<section id="d3245e23270" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331" style="-uslm-lc:I658145"><num class="fontsize12" value="70331">SEC. 70331. </num><heading>EXTENSION AND MODIFICATION OF BASE EROSION MINIMUM TAX AMOUNT.</heading><subsection class="firstIndent0 fontsize10" id="ycf61d8ca-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 59A(b) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf61d8cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>10 percent</quotedText>” in paragraph (1) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>10.5 percent</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf61d8cc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (2) and by <amendingAction type="redesignate">redesignating</amendingAction> paragraphs (3) and (4) as paragraphs (2) and (3), respectively.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf61d8cd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf61d8ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 59A(b)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>Except as provided in paragraphs (2) and (3)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Except as provided in paragraph (2)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf61d8cf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 59A(b)(2), as redesignated by subsection (a)(2), <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>the percentage otherwise in effect under paragraphs (1)(A) and (2)(A) shall each be increased</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the percentages otherwise in effect under paragraph (1)(A) shall be increased</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf61d8d0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>Section 59A(e)(1)(C) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>in the case of a taxpayer described in subsection (b)(3)(B)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>in the case of a taxpayer described in subsection (b)(2)(B)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf61d8d1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Other Modifications<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf61d8d2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 59A(b)(2)(B)(ii), as redesignated by subsection (a)(2), <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>registered securities dealer</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>securities dealer registered</quotedText>”.<page identifier="/us/stat/139/207">139 STAT. 207</page></content></paragraph><paragraph class="fontsize10" id="ycf61d8d3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 59A(h)(2)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 6038B(b)(2)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 6038A(b)(2)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf61d8d4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/c/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><chapeau>Section 59A(i)(2) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf61d8d5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>subsection (g)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsection (h)</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf61d8d6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>subsection (g)(3)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsection (h)(3)</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf61ffe7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIII/s70331/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf61ffe8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s59A">26 USC 59A note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
</part>
<part id="d3245e23439" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV" style="-uslm-lc:I658173"><num value="IV">PART IV—</num><heading>BUSINESS INTEREST LIMITATION</heading>
<section id="d3245e23444" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70341" style="-uslm-lc:I658145"><num class="fontsize12" value="70341">SEC. 70341. </num><heading>COORDINATION OF BUSINESS INTEREST LIMITATION WITH INTEREST CAPITALIZATION PROVISIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf624e09-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70341/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 163(j) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> paragraphs (10) and (11) as paragraphs (11) and (12) and by <amendingAction type="insert">inserting</amendingAction> after paragraph (9) the following:<quotedContent><paragraph class="fontsize10" id="ycf629c2a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">“(10) </num><heading class="fontsize10 smallCaps">Coordination with interest capitalization provisions<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf629c2b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf629c2c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In applying this subsection—</chapeau><clause class="fontsize10" id="ycf629c2d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the limitation under paragraph (1) shall apply to business interest without regard to whether the taxpayer would otherwise deduct such business interest or capitalize such business interest under an interest capitalization provision, and</content></clause><clause class="fontsize10" id="ycf629c2e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>any reference in this subsection to a deduction for business interest shall be treated as including a reference to the capitalization of business interest.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf629c2f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Amount allowed applied first to capitalized interest<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount allowed after taking into account the limitation described in paragraph (1)—</chapeau><clause class="fontsize10" id="ycf629c30-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>shall be applied first to the aggregate amount of business interest which would otherwise be capitalized, and</content></clause><clause class="fontsize10" id="ycf629c31-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the remainder (if any) shall be applied to the aggregate amount of business interest which would be deducted.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf629c32-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Treatment of disallowed interest carried forward<inline class="noSmallCaps">.—</inline></heading><content>No portion of any business interest carried forward under paragraph (2) from any taxable year to any succeeding taxable year shall, for purposes of this title (including any interest capitalization provision which previously applied to such portion) be treated as interest to which an interest capitalization provision applies.</content></subparagraph><subparagraph class="fontsize10" id="ycf629c33-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf629c34-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Interest capitalization provision<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>interest capitalization provision</term>’ means any provision of this subtitle under which interest—</chapeau><clause class="fontsize10" id="ycf629c35-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>is required to be charged to capital account, or</content></clause><clause class="fontsize10" id="ycf629c36-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>may be deducted or charged to capital account.”</content></clause></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf629c37-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70341/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Certain Capitalized Interest Not Treated as Business Interest<inline class="noSmallCaps">.—</inline></heading><content>Section 163(j)(5) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new sentence: “<quotedText>Such term shall not include any interest which is capitalized under section 263(g) or 263A(f).</quotedText>”.<page identifier="/us/stat/139/208">139 STAT. 208</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf629c38-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70341/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Regulatory Authority<inline class="noSmallCaps">.—</inline></heading><content>Section 163(j), as amended by subsection (a), <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> paragraphs (11) and (12) as paragraphs (12) and (13) and by <amendingAction type="insert">inserting</amendingAction> after paragraph (10) the following:<quotedContent><paragraph class="fontsize10" id="ycf629c39-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">“(11) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf629c3a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf629c3b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10 smallCaps">Regulatory authority<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall issue such regulations or guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or guidance to determine which business interest is taken into account under this subsection and section 59A(c)(3).”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf629c3c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70341/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf629c3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s163">26 USC 163 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e23601" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70342" style="-uslm-lc:I658145"><num class="fontsize12" value="70342">SEC. 70342. </num><heading>DEFINITION OF ADJUSTED TAXABLE INCOME FOR BUSINESS INTEREST LIMITATION.</heading><subsection class="firstIndent0 fontsize10" id="ycf62c34e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70342/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Subparagraph (A) of section 163(j)(8) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf62c34f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70342/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of clause (iv), and</content></paragraph><paragraph class="fontsize10" id="ycf62c350-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70342/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp2 fontsize10" id="ycf62ea61-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>the amounts included in gross income under sections 951(a), 951A(a), and 78 (and the portion of the deductions allowed under sections 245A(a) (by reason of section 964(e)(4)) and 250(a)(1)(B) by reason of such inclusions), and”</content></clause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf62ea62-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptIV/s70342/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf62ea63-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s163">26 USC 163 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
</part>
<part id="d3245e23655" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV" style="-uslm-lc:I658173"><num value="V">PART V—</num><heading>OTHER INTERNATIONAL TAX REFORMS</heading>
<section id="d3245e23660" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70351" style="-uslm-lc:I658145"><num class="fontsize12" value="70351">SEC. 70351. </num><heading>PERMANENT EXTENSION OF LOOK-THRU RULE FOR RELATED CONTROLLED FOREIGN CORPORATIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf631174-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70351/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 954(c)(6)(C) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and before January 1, 2026,</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf631175-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70351/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf631176-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s954">26 USC 954 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e23693" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70352" style="-uslm-lc:I658145"><num class="fontsize12" value="70352">SEC. 70352. </num><heading>REPEAL OF ELECTION FOR 1-MONTH DEFERRAL IN DETERMINATION OF TAXABLE YEAR OF SPECIFIED FOREIGN CORPORATIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf635f97-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70352/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 898(c) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (2) and <amendingAction type="redesignate">redesignating</amendingAction> paragraph (3) as paragraph (2).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf635f98-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70352/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf635f99-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s898">26 USC 898 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years of specified foreign corporations beginning after November 30, 2025.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf635f9a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70352/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Transition Rule<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf635f9b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70352/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf635f9c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a corporation that is a specified foreign corporation as of November 30, 2025, such corporation’s first taxable year beginning after such date shall end at the same time as the first required year (within the meaning of section 898(c)(1) of the Internal Revenue Code of 1986) ending after such date. If any specified foreign corporation is required by the amendments made by this section to change its taxable year for its first taxable year beginning after November 30, 2025—</chapeau><page identifier="/us/stat/139/209">139 STAT. 209</page>
<subparagraph class="fontsize10" id="ycf635f9d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70352/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>such change shall be treated as initiated by such corporation,</content></subparagraph><subparagraph class="fontsize10" id="ycf635f9e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70352/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>such change shall be treated as having been made with the consent of the Secretary, and</content></subparagraph><subparagraph class="fontsize10" id="ycf635f9f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70352/c/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf635fa0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf635fa1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf635fa2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Allocations.</p></sidenote><content>the Secretary shall issue regulations or other guidance for allocating foreign taxes that are paid or accrued in such first taxable year and the succeeding taxable year among such taxable years in the manner the Secretary determines appropriate to carry out the purposes of this section.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf635fa3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70352/c/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf635fa4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Secretary<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this subsection, the term “<term>Secretary</term>” means the Secretary of the Treasury or the Secretary’s delegate.</content></paragraph></subsection></section>
<section id="d3245e23780" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353" style="-uslm-lc:I658145"><num class="fontsize12" value="70353">SEC. 70353. </num><heading>RESTORATION OF LIMITATION ON DOWNWARD ATTRIBUTION OF STOCK OWNERSHIP IN APPLYING CONSTRUCTIVE OWNERSHIP RULES.</heading><subsection class="firstIndent0 fontsize10" id="ycf6422f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 958(b) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf6422f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (3) the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf6422f7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>Subparagraphs (A), (B), and (C) of section 318(a)(3) shall not be applied so as to consider a United States person as owning stock which is owned by a person who is not a United States person.”</content></paragraph></quotedContent>, and</content></paragraph><paragraph class="fontsize10" id="ycf6422f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>Paragraph (1)</quotedText>” in the last sentence and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Paragraphs (1) and (4)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf6422f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Foreign Controlled United States Shareholders<inline class="noSmallCaps">.—</inline></heading><content>Subpart F of part III of subchapter N of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 951A the following new section:<quotedContent><section class="indentUp2 firstIndent-2" id="ycf64982a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="951B">“SEC. 951B. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf64982b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf64982c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s951B">26 USC 951B</ref>.</p></sidenote><heading class="bold">AMOUNTS INCLUDED IN GROSS INCOME OF FOREIGN CONTROLLED UNITED STATES SHAREHOLDERS.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf64982d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf64982e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">In General</inline>.—</heading><chapeau>In the case of any foreign controlled United States shareholder of a foreign controlled foreign corporation—</chapeau><paragraph class="fontsize10" id="ycf64982f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><chapeau>this subpart (other than sections 951A, 951(b), and 957) shall be applied with respect to such shareholder (separately from, and in addition to, the application of this subpart without regard to this section)—</chapeau><subparagraph class="fontsize10" id="ycf649830-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>by substituting ‘foreign controlled United States shareholder’ for ‘United States shareholder’ each place it appears therein, and</content></subparagraph><subparagraph class="fontsize10" id="ycf649831-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>by substituting ‘foreign controlled foreign corporation’ for ‘controlled foreign corporation’ each place it appears therein, and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf649832-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><chapeau>section 951A (and such other provisions of this subpart as provided by the Secretary) shall be applied with respect to such shareholder—</chapeau><subparagraph class="fontsize10" id="ycf649833-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>by treating each reference to ‘United States shareholder’ in such section as including a reference to such shareholder, and</content></subparagraph><subparagraph class="fontsize10" id="ycf649834-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>by treating each reference to ‘controlled foreign corporation’ in such section as including a reference to such foreign controlled foreign corporation.</content></subparagraph></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf64bf45-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Foreign Controlled United States Shareholder<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>foreign controlled United States shareholder</term>’ means, with respect to any foreign corporation, any United States person which would be a United States shareholder with respect to such foreign corporation if—<page identifier="/us/stat/139/210">139 STAT. 210</page></chapeau><paragraph class="fontsize10" id="ycf64bf46-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>section 951(b) were applied by substituting ‘more than 50 percent’ for ‘10 percent or more’, and</content></paragraph><paragraph class="fontsize10" id="ycf64bf47-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>section 958(b) were applied without regard to paragraph (4) thereof.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf64bf48-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Foreign Controlled Foreign Corporation<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>foreign controlled foreign corporation</term>’ means a foreign corporation, other than a controlled foreign corporation, which would be a controlled foreign corporation if section 957(a) were applied—</chapeau><paragraph class="fontsize10" id="ycf64bf49-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>by substituting ‘foreign controlled United States shareholders’ for ‘United States shareholders’, and</content></paragraph><paragraph class="fontsize10" id="ycf64bf4a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>by substituting ‘section 958(b) (other than paragraph (4) thereof)’ for ‘section 958(b)’.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf64bf4b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf64bf4c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><heading class="fontsize10 smallCaps">Regulations<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance—</chapeau><paragraph class="fontsize10" id="ycf64bf4d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>to treat a foreign controlled United States shareholder or a foreign controlled foreign corporation as a United States shareholder or as a controlled foreign corporation, respectively, for purposes of provisions of this title other than this subpart (including any reporting requirement), and</content></paragraph><paragraph class="fontsize10" id="ycf64bf4e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>with respect to the treatment of foreign controlled foreign corporations that are passive foreign investment companies (as defined in section 1297).”</content></paragraph></subsection></section>
</quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf64bf4f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Clerical Amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for subpart F of part III of subchapter N of chapter 1<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf64bf50-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf64bf51-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 951.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 951A the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 951B. </designator>
<label>Amounts included in gross income of foreign controlled United States shareholders.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf64bf52-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf64bf53-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s951B">26 USC 951B note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2025.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf64bf54-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf64bf55-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s951B">26 USC 951B note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Special Rule<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf64bf56-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except to the extent provided by the Secretary of the Treasury (or the Secretary’s delegate), the effective date of any amendment to the Internal Revenue Code of 1986 shall be applied by treating references to United States shareholders as including references to foreign controlled United States shareholders, and by treating references to controlled foreign corporations as including references to foreign controlled foreign corporations.</content></paragraph><paragraph class="fontsize10" id="ycf64bf57-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><content>Any term used in paragraph (1) which is used in subpart F of part III of subchapter N of chapter 1 of the Internal Revenue Code of 1986 (as amended by this section) shall have the meaning given such term in such subpart.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf64bf58-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70353/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf64bf59-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s951B">26 USC 951B note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">No Inference<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall not be construed to create any inference with respect to the proper application of any provision of the Internal Revenue Code of 1986 with respect to taxable years beginning before the taxable years to which such amendments apply.</content></subsection></section>
<section id="d3245e24027" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354" style="-uslm-lc:I658145"><num class="fontsize12" value="70354">SEC. 70354. </num><heading>MODIFICATIONS TO PRO RATA SHARE RULES.</heading><subsection class="firstIndent0 fontsize10" id="ycf6582aa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Subsection (a) of section 951 <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf65d0cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Amounts Included<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/211">139 STAT. 211</page></chapeau><paragraph class="fontsize10" id="ycf65d0cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>If a foreign corporation is a controlled foreign corporation at any time during a taxable year of the foreign corporation (in this subsection referred to as the ‘CFC year’)—</chapeau><subparagraph class="fontsize10" id="ycf65d0cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>each United States shareholder which owns (within the meaning of section 958(a)) stock in such corporation on any day during the CFC year shall include in gross income such shareholder’s pro rata share (determined under paragraph (2)) of the corporation’s subpart F income for the CFC year, and</content></subparagraph><subparagraph class="fontsize10" id="ycf65d0ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>each United States shareholder which owns (within the meaning of section 958(a)) stock in such corporation on the last day, in the CFC year, on which such corporation is a controlled foreign corporation shall include in gross income the amount determined under section 956 with respect to such shareholder for the CFC year (but only to the extent not excluded from gross income under section 959(a)(2)).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf65d0cf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Pro rata share of subpart f income<inline class="noSmallCaps">.—</inline></heading><chapeau>A United States shareholder’s pro rata share of a controlled foreign corporation’s subpart F income for a CFC year shall be the portion of such income which is attributable to—</chapeau><subparagraph class="fontsize10" id="ycf65d0d0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the stock of such corporation owned (within the meaning of section 958(a)) by such shareholder, and</content></subparagraph><subparagraph class="fontsize10" id="ycf65d0d1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>any period of the CFC year during which—</chapeau><clause class="fontsize10" id="ycf65d0d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>such shareholder owned (within the meaning of section 958(a)) such stock,</content></clause><clause class="fontsize10" id="ycf65d0d3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>such shareholder was a United States shareholder of such corporation, and</content></clause><clause class="fontsize10" id="ycf65d0d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>such corporation was a controlled foreign corporation.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf65d0d5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Taxable year of inclusion<inline class="noSmallCaps">.—</inline></heading><content>Any amount required to be included in gross income by a United States shareholder under paragraph (1) with respect to a CFC year shall be included in gross income for the shareholder’s taxable year which includes the last day on which the shareholder owns (within the meaning of section 958(a)) stock in the controlled foreign corporation during such CFC year.</content></paragraph><paragraph class="fontsize10" id="ycf65d0d6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf65d0d7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><heading class="fontsize10 smallCaps">Regulatory authority<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or other guidance allowing taxpayers to elect, or requiring taxpayers, to close the taxable year of a controlled foreign corporation upon a direct or indirect disposition of stock of such corporation.”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf65d0d8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Coordination With Section 951A<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf65d0d9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Tested income<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 951A(b), as redesignated by section 70323(a)(2), <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf65d0da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1)(A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>(determined for each taxable year of such controlled foreign corporation which ends in or with such taxable year of such United States shareholder)</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf65d0db-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (1)(B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>(determined for each taxable year of such controlled foreign corporation which ends in or with such taxable year of such United States shareholder)</quotedText>”.<page identifier="/us/stat/139/212">139 STAT. 212</page></content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf65d0dc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Pro rata share<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 951A(c), as redesignated by section 70323(a)(2), <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf65d0dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>in which or with which the taxable year of the controlled foreign corporation ends</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>determined under section 951(a)(3)</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf65d0de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (2), by <amendingAction type="delete">striking</amendingAction> “<quotedText>the last day in the taxable year of such foreign corporation on which such foreign corporation is a controlled foreign corporation</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>any day in such taxable year</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf65d0df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf65d0e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s951">26 USC 951 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Dates<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf65d0e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf65d0e2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Transition rule for dividends<inline class="noSmallCaps">.—</inline></heading><chapeau>Except to the extent provided by the Secretary of the Treasury (or the Secretary’s delegate), a dividend paid (or deemed paid) by a controlled foreign corporation shall not be treated as a dividend for purposes of applying section 951(a)(2)(B) of the Internal Revenue Code of 1986 (as in effect before the amendments made by this section) if—</chapeau><subparagraph class="fontsize10" id="ycf65d0e3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>such dividend—</chapeau><clause class="fontsize10" id="ycf65d0e4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/c/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>was paid (or deemed paid) on or before June 28, 2025, during the taxable year of such controlled foreign corporation which includes such date and the United States shareholder described in section 951(a)(1) of such Code (as so in effect) did not own (within the meaning of section 958(a) of such Code) the stock of such controlled foreign corporation during the portion of such taxable year on or before June 28, 2025, or</content></clause><clause class="fontsize10" id="ycf65d0e5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/c/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>was paid (or deemed paid) after June 28, 2025, and before such controlled foreign corporation’s first taxable year beginning after December 31, 2025, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf65d0e6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch3/schB/ptV/s70354/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>such dividend does not increase the taxable income of a United States person that is subject to Federal income tax for the taxable year (including by reason of a dividends received deduction, an exclusion from gross income, or an exclusion from subpart F income).</content></subparagraph></paragraph></subsection></section>
</part>
</subchapter>
</chapter>
<chapter id="d3245e24238" identifier="/us/pl/119/21/tVII/stA/ch4" style="-uslm-lc:I658174"><num value="4">CHAPTER 4—</num><heading><b>INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES</b></heading>
<subchapter id="d3245e24244" identifier="/us/pl/119/21/tVII/stA/ch4/schA" style="-uslm-lc:I658174"><num value="A">Subchapter A—</num><heading><b>Permanent Investments in Families and Children</b></heading>
<section id="d3245e24250" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70401" style="-uslm-lc:I658145"><num class="fontsize12" value="70401">SEC. 70401. </num><heading>ENHANCEMENT OF EMPLOYER-PROVIDED CHILD CARE CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf666d27-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70401/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Increase of Amount of Qualified Child Care Expenditures Taken Into Account<inline class="noSmallCaps">.—</inline></heading><content>Section 45F(a)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>25 percent</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>40 percent (50 percent in the case of an eligible small business)</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf666d28-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70401/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Increase of Maximum Credit Amount<inline class="noSmallCaps">.—</inline></heading><content>Subsection (b) of section 45F <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf669439-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Dollar Limitation<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/213">139 STAT. 213</page></chapeau><paragraph class="fontsize10" id="ycf66943a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The credit allowable under subsection (a) for any taxable year shall not exceed $500,000 ($600,000 in the case of an eligible small business).</content></paragraph><paragraph class="fontsize10" id="ycf66943b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf66943c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Inflation adjustment<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any taxable year beginning after 2026, the $500,000 and $600,000 amounts in paragraph (1) shall each be increased by an amount equal to—</chapeau><subparagraph class="fontsize10" id="ycf66943d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such dollar amount, multiplied by</content></subparagraph><subparagraph class="fontsize10" id="ycf66943e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2025’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.”</content></subparagraph></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf66943f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70401/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Eligible Small Business<inline class="noSmallCaps">.—</inline></heading><content>Section 45F(c) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf66bb50-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf66bb51-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Eligible small business<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>eligible small business</term>’ means a business that meets the gross receipts test of section 448(c), determined—</chapeau><subparagraph class="fontsize10" id="ycf66bb52-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>by substituting ‘5-taxable-year’ for ‘3-taxable-year’ in paragraph (1) thereof, and</content></subparagraph><subparagraph class="fontsize10" id="ycf66bb53-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>by substituting ‘5-year’ for ‘3-year’ in paragraph (3)(A) thereof.”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf66bb54-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70401/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Credit Allowed for Third-party Intermediaries<inline class="noSmallCaps">.—</inline></heading><content>Section 45F(c)(1)(A)(iii) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, or under a contract with an intermediate entity that contracts with one or more qualified child care facilities to provide such child care services</quotedText>” before the period at the end.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf66bb55-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70401/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Treatment of Jointly Owned or Operated Child Care Facility<inline class="noSmallCaps">.—</inline></heading><content>Section 45F(c)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf66bb56-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Treatment of jointly owned or operated child care facility<inline class="noSmallCaps">.—</inline></heading><content>A facility shall not fail to be treated as a qualified child care facility of the taxpayer merely because such facility is jointly owned or operated by the taxpayer and other persons.”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf66bb57-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70401/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Regulations and Guidance<inline class="noSmallCaps">.—</inline></heading><content>Section 45F <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf66bb58-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10 smallCaps">Regulations and Guidance<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall issue such regulations or other guidance as may be necessary to carry out the purposes of this section, including guidance to carry out the purposes of paragraphs (1)(A)(iii) and (2)(C) of subsection (c).”</content></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf66bb59-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70401/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf66bb5a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45F">26 USC 45F note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to amounts paid or incurred after December 31, 2025.</content></subsection></section>
<section id="d3245e24438" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70402" style="-uslm-lc:I658145"><num class="fontsize12" value="70402">SEC. 70402. </num><heading>ENHANCEMENT OF ADOPTION CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf67308b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70402/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 23(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf67308c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Portion of credit refundable<inline class="noSmallCaps">.—</inline></heading><content>So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this subpart.”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf67308d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70402/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Adjustments for Inflation<inline class="noSmallCaps">.—</inline></heading><content>Section 23(h) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf67579e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10 smallCaps">Adjustments for Inflation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf67579f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6757a0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a taxable year beginning after December 31, 2002, each of the dollar amounts in paragraphs (3) and (4) of subsection (a) and paragraphs (1) and <page identifier="/us/stat/139/214">139 STAT. 214</page>
(2)(A)(i) of subsection (b) shall be increased by an amount equal to—</chapeau><subparagraph class="fontsize10" id="ycf6757a1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such dollar amount, multiplied by</content></subparagraph><subparagraph class="fontsize10" id="ycf6757a2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6757a3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2001’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf6757a4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Rounding<inline class="noSmallCaps">.—</inline></heading><content>If any amount as increased under paragraph (1) is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.</content></paragraph><paragraph class="fontsize10" id="ycf6757a5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6757a6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Special rule for refundable portion<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of the dollar amount in subsection (a)(4), paragraph (1) shall be applied—</chapeau><subparagraph class="fontsize10" id="ycf6757a7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>by substituting ‘2025’ for ‘2002’ in the matter preceding subparagraph (A), and</content></subparagraph><subparagraph class="fontsize10" id="ycf6757a8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>by substituting ‘calendar year 2024’ for ‘calendar year 2001’ in subparagraph (B) thereof.”</content></subparagraph></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf6757a9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70402/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Exclusion of Refundable Portion of Credit From Carryforward<inline class="noSmallCaps">.—</inline></heading><content>Section 23(c)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>credit allowable under subsection (a)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>portion of the credit allowable under subsection (a) which is allowed under this subpart</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf6757aa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70402/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6757ab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s23">26 USC 23 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2024.</content></subsection></section>
<section id="d3245e24573" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70403" style="-uslm-lc:I658145"><num class="fontsize12" value="70403">SEC. 70403. </num><heading>RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF DETERMINING WHETHER A CHILD HAS SPECIAL NEEDS FOR PURPOSES OF THE ADOPTION CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf67a5cc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70403/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 23(d)(3) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf67a5cd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70403/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or Indian tribal government</quotedText>” after “<quotedText>a State</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf67a5ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70403/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (B), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or Indian tribal government</quotedText>” after “<quotedText>such State</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf67a5cf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70403/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf67a5d0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s23">26 USC 23 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2024.</content></subsection></section>
<section id="d3245e24619" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70404" style="-uslm-lc:I658145"><num class="fontsize12" value="70404">SEC. 70404. </num><heading>ENHANCEMENT OF THE DEPENDENT CARE ASSISTANCE PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="ycf67cce1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70404/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 129(a)(2)(A) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$5,000 ($2,500</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$7,500 ($3,750</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf67cce2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70404/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf67cce3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s129">26 USC 129 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e24656" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70405" style="-uslm-lc:I658145"><num class="fontsize12" value="70405">SEC. 70405. </num><heading>ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf67f3f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70405/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (2) of section 21(a) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycf67f3f5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Applicable percentage defined<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of paragraph (1), the term ‘<term>applicable percentage</term>’ means 50 percent—</chapeau><subparagraph class="fontsize10" id="ycf67f3f6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>reduced (but not below 35 percent) by 1 percentage point for each $2,000 or fraction thereof by which the taxpayer’s adjusted gross income for the taxable year exceeds $15,000, and</content></subparagraph><subparagraph class="fontsize10" id="ycf67f3f7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>further reduced (but not below 20 percent) by 1 percentage point for each $2,000 ($4,000 in the case of a joint return) or fraction thereof by which the taxpayer’s <page identifier="/us/stat/139/215">139 STAT. 215</page>
adjusted gross income for the taxable year exceeds $75,000 ($150,000 in the case of a joint return).”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf67f3f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schA/s70405/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf67f3f9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s21">26 USC 21 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
</subchapter>
<subchapter id="d3245e24709" identifier="/us/pl/119/21/tVII/stA/ch4/schB" style="-uslm-lc:I658174"><num value="B">Subchapter B—</num><heading><b>Permanent Investments in Students and Reforms to Tax-exempt Institutions</b></heading>
<section id="d3245e24715" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411" style="-uslm-lc:I658145"><num class="fontsize12" value="70411">SEC. 70411. </num><heading>TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO SCHOLARSHIP GRANTING ORGANIZATIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf69538a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Allowance of Credit for Contributions of Individuals to Scholarship Granting Organizations<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf69538b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subpart A of part IV of subchapter A of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 25E the following new section:<quotedContent><section class="centered fontsize12" id="ycf6a3dec-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658143"><num class="fontsize12" value="25F">“SEC. 25F. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6a3ded-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s25F">26 USC 25F</ref>.</p></sidenote><heading class="fontsize12">QUALIFIED ELEMENTARY AND SECONDARY EDUCATION SCHOLARSHIPS.</heading><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf6a3dee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Allowance of Credit<inline class="noSmallCaps">.—</inline></heading><content>In the case of an individual who is a citizen or resident of the United States (within the meaning of section 7701(a)(9)), there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the aggregate amount of qualified contributions made by the taxpayer during the taxable year.</content></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf6a3def-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Limitations<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf6a3df0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The credit allowed under subsection (a) to any taxpayer for any taxable year shall not exceed $1,700.</content></paragraph><paragraph class="fontsize10" id="ycf6a3df1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Reduction based on state credit<inline class="noSmallCaps">.—</inline></heading><content>The amount allowed as a credit under subsection (a) for a taxable year shall be reduced by the amount allowed as a credit on any State tax return of the taxpayer for qualified contributions made by the taxpayer during the taxable year.</content></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf6a3df2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf6a3df3-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Covered state<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>covered State</term>’ means one of the States, or the District of Columbia, that, for a calendar year, voluntarily elects to participate under this section and to identify scholarship granting organizations in the State, in accordance with subsection (g).</content></paragraph><paragraph class="fontsize10" id="ycf6a3df4-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Eligible student<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>eligible student</term>’ means an individual who—</chapeau><subparagraph class="fontsize10" id="ycf6a3df5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>is a member of a household with an income which, for the calendar year prior to the date of the application for a scholarship, is not greater than 300 percent of the area median gross income (as such term is used in section 42), and</content></subparagraph><subparagraph class="fontsize10" id="ycf6a3df6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>is eligible to enroll in a public elementary or secondary school.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf6a3df7-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Qualified contribution<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>qualified contribution</term>’ means a charitable contribution of cash to a scholarship granting organization that uses the contribution to fund scholarships for eligible students solely within the State in which the organization is listed pursuant to subsection (g).</content></paragraph><paragraph class="fontsize10" id="ycf6a3df8-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Qualified elementary or secondary education expense<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>qualified elementary or secondary education expense</term>’ means any expense of an eligible student which is described in section 530(b)(3)(A).<page identifier="/us/stat/139/216">139 STAT. 216</page></content></paragraph><paragraph class="fontsize10" id="ycf6a6509-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Scholarship granting organization<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>scholarship granting organization</term>’ means any organization—</chapeau><subparagraph class="fontsize10" id="ycf6a650a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>which—</chapeau><clause class="fontsize10" id="ycf6a650b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>is described in section 501(c)(3) and exempt from tax under section 501(a), and</content></clause><clause class="fontsize10" id="ycf6a650c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>is not a private foundation,</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf6a650d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>which prevents the co-mingling of qualified contributions with other amounts by maintaining one or more separate accounts exclusively for qualified contributions,</content></subparagraph><subparagraph class="fontsize10" id="ycf6a650e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>which satisfies the requirements of subsection (d), and</content></subparagraph><subparagraph class="fontsize10" id="ycf6a650f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>which is included on the list submitted for the applicable covered State under subsection (g) for the applicable year.</content></subparagraph></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf6a6510-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Requirements for Scholarship Granting Organizations<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf6a6511-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>An organization meets the requirements of this subsection if—</chapeau><subparagraph class="fontsize10" id="ycf6a6512-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such organization provides scholarships to 10 or more students who do not all attend the same school,</content></subparagraph><subparagraph class="fontsize10" id="ycf6a6513-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>such organization spends not less than 90 percent of the income of the organization on scholarships for eligible students,</content></subparagraph><subparagraph class="fontsize10" id="ycf6a6514-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>such organization does not provide scholarships for any expenses other than qualified elementary or secondary education expenses,</content></subparagraph><subparagraph class="fontsize10" id="ycf6a6515-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><chapeau>such organization provides a scholarship to eligible students with a priority for—</chapeau><clause class="fontsize10" id="ycf6a6516-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>students awarded a scholarship the previous school year, and</content></clause><clause class="fontsize10" id="ycf6a6517-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>after application of clause (i), any eligible students who have a sibling who was awarded a scholarship from such organization,</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf6a6518-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>such organization does not earmark or set aside contributions for scholarships on behalf of any particular student, and</content></subparagraph><subparagraph class="fontsize10" id="ycf6a6519-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><chapeau>such organization—</chapeau><clause class="fontsize10" id="ycf6a651a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>verifies the annual household income and family size of eligible students who apply for scholarships to ensure such students meet the requirement of subsection (c)(2)(A), and</content></clause><clause class="fontsize10" id="ycf6a651b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>limits the awarding of scholarships to eligible students who are a member of a household for which the income does not exceed the amount established under subsection (c)(2)(A).</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf6a651c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Prohibition on self-dealing<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf6a651d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>A scholarship granting organization may not award a scholarship to any disqualified person.</content></subparagraph><subparagraph class="fontsize10" id="ycf6a651e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Disqualified person<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, a disqualified person shall be determined pursuant to rules similar to the rules of section 4946.</content></subparagraph></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf6a651f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Denial of Double Benefit<inline class="noSmallCaps">.—</inline></heading><content>Any qualified contribution for which a credit is allowed under this section shall not be taken into account as a charitable contribution for purposes of section 170.</content></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf6a6520-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Carryforward of Unused Credit<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/217">139 STAT. 217</page></chapeau><paragraph class="fontsize10" id="ycf6a6521-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>If the credit allowable under subsection (a) for any taxable year exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section, section 23, and section 25D), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year.</content></paragraph><paragraph class="fontsize10" id="ycf6a6522-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><content>No credit may be carried forward under this subsection to any taxable year following the fifth taxable year after the taxable year in which the credit arose. For purposes of the preceding sentence, credits shall be treated as used on a first-in first-out basis.</content></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf6a6523-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10 smallCaps">State List of Scholarship Granting Organizations<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf6a6524-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">List<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf6a6525-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6a6526-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadlines.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Not later than January 1 of each calendar year (or, with respect to the first calendar year for which this section applies, as early as practicable), a State that voluntarily elects to participate under this section shall provide to the Secretary a list of the scholarship granting organizations that meet the requirements described in subsection (c)(5) and are located in the State.</content></subparagraph><subparagraph class="fontsize10" id="ycf6a6527-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Process<inline class="noSmallCaps">.—</inline></heading><content>The election under this paragraph shall be made by the Governor of the State or by such other individual, agency, or entity as is designated under State law to make such elections on behalf of the State with respect to Federal tax benefits.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf6a6528-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Certification<inline class="noSmallCaps">.—</inline></heading><content>Each list submitted under paragraph (1) shall include a certification that the individual, agency, or entity submitting such list on behalf of the State has the authority to perform this function.</content></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf6a6529-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10 smallCaps">Regulations and Guidance<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of this section, including regulations or other guidance—</chapeau><paragraph class="fontsize10" id="ycf6a652a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>providing for enforcement of the requirements under subsections (d) and (g), and</content></paragraph><paragraph class="fontsize10" id="ycf6a652b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>with respect to recordkeeping or information reporting for purposes of administering the requirements of this section.”</content></paragraph></subsection></section>
</quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf6a652c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf6a8c3d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/a/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Section 25(e)(1)(C) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and 25D</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>25D, and 25F</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf6a8c3e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/a/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>The table of sections for subpart A of part IV of subchapter A of chapter 1<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6a8c3f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26">26 USC </ref></p><p class="leftAlign firstIndent0 fontsize8" id="xcf6a8c40-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 21.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 25E the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 25F. </designator>
<label>Qualified elementary and secondary education scholarships.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf6a8c41-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Exclusion From Gross Income for Scholarships for Qualified Elementary or Secondary Education Expenses of Eligible Students<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf6a8c42-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Part III of subchapter B of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> before section 140 the following new section:<quotedContent><section class="indentUp1 firstIndent-2" id="ycf6a8c43-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="139K">“SEC. 139K. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6a8c44-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s139K">26 USC 139K</ref>.</p></sidenote><heading class="bold">SCHOLARSHIPS FOR QUALIFIED ELEMENTARY OR SECONDARY EDUCATION EXPENSES OF ELIGIBLE STUDENTS.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6a8c45-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In the case of an individual, gross income shall not include any amounts provided to such individual or any <page identifier="/us/stat/139/218">139 STAT. 218</page>
dependent of such individual pursuant to a scholarship for qualified elementary or secondary education expenses of an eligible student which is provided by a scholarship granting organization.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6a8c46-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><content>In this section, the terms ‘qualified elementary or secondary education expense’, ‘eligible student’, and ‘scholarship granting organization’ have the same meaning given such terms under section 25F(c).”</content></subsection></section>
</quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf6a8c47-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for part III of subchapter B of chapter 1<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6a8c48-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26">26 USC </ref></p><p class="leftAlign firstIndent0 fontsize8" id="xcf6a8c49-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 101.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> before the item relating to section 140 the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 139K. </designator>
<label>Scholarships for qualified elementary or secondary education expenses of eligible students.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf6a8c4a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6a8c4b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s25">26 USC 25 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf6a8c4c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years ending after December 31, 2026.</content></paragraph><paragraph class="fontsize10" id="ycf6a8c4d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70411/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Exclusion from gross income<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (b) shall apply to amounts received after December 31, 2026, in taxable years ending after such date.</content></paragraph></subsection></section>
<section id="d3245e25204" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70412" style="-uslm-lc:I658145"><num class="fontsize12" value="70412">SEC. 70412. </num><heading>EXCLUSION FOR EMPLOYER PAYMENTS OF STUDENT LOANS.</heading><subsection class="firstIndent0 fontsize10" id="ycf6b278e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70412/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 127(c)(1)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>in the case of payments made before January 1, 2026,</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf6b278f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70412/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Inflation Adjustment<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 127 <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf6b2790-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70412/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsection (d) as subsection (e), and</content></paragraph><paragraph class="fontsize10" id="ycf6b2791-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70412/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subsection (c) the following new subsection:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf6b2792-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Inflation Adjustment<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf6b2793-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6b2794-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any taxable year beginning after 2026, both of the $5,250 amounts in subsection (a)(2) shall each be increased by an amount equal to—</chapeau><subparagraph class="fontsize10" id="ycf6b2795-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such dollar amount, multiplied by</content></subparagraph><subparagraph class="fontsize10" id="ycf6b2796-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6b2797-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2025’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf6b2798-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Rounding<inline class="noSmallCaps">.—</inline></heading><content>If any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50.”</content></paragraph></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf6b2799-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70412/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6b4eaa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s127">26 USC 127 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this section shall apply to payments made after December 31, 2025.</content></subsection></section>
<section id="d3245e25304" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70413" style="-uslm-lc:I658145"><num class="fontsize12" value="70413">SEC. 70413. </num><heading>ADDITIONAL EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS.</heading><subsection class="firstIndent0 fontsize10" id="ycf6b9ccb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70413/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf6b9ccc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70413/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 529(c)(7) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf6beaed-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10 smallCaps">Treatment of elementary and secondary tuition<inline class="noSmallCaps">.—</inline></heading><chapeau>Any reference in this section<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6beaee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote> to the term ‘<term>qualified higher education expense</term>’ shall include a reference to the following expenses in connection with enrollment or attendance at, or for students enrolled at or attending, an elementary or secondary public, private, or religious school:</chapeau><subparagraph class="fontsize10" id="ycf6beaef-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>Tuition.<page identifier="/us/stat/139/219">139 STAT. 219</page></content></subparagraph><subparagraph class="fontsize10" id="ycf6beaf0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>Curriculum and curricular materials.</content></subparagraph><subparagraph class="fontsize10" id="ycf6beaf1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>Books or other instructional materials.</content></subparagraph><subparagraph class="fontsize10" id="ycf6beaf2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>Online educational materials.</content></subparagraph><subparagraph class="fontsize10" id="ycf6beaf3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><chapeau>Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor is not related to the student and—</chapeau><clause class="fontsize10" id="ycf6beaf4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>is licensed as a teacher in any State,</content></clause><clause class="fontsize10" id="ycf6beaf5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>has taught at an eligible educational institution, or</content></clause><clause class="fontsize10" id="ycf6beaf6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>is a subject matter expert in the relevant subject.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf6beaf7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>Fees for a nationally standardized norm-referenced achievement test, an advanced placement examination, or any examinations related to college or university admission.</content></subparagraph><subparagraph class="fontsize10" id="ycf6beaf8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>Fees for dual enrollment in an institution of higher education.</content></subparagraph><subparagraph class="fontsize10" id="ycf6beaf9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf6beafa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70413/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6beafb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s529">26 USC 529 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this subsection shall apply to distributions made after the date of the enactment of this Act.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf6beafc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70413/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Increase in Limitation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf6beafd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70413/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The last sentence of section 529(e)(3) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$10,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$20,000</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf6beafe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70413/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6beaff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s529">26 USC 529 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this subsection shall apply to taxable years beginning after December 31, 2025.</content></paragraph></subsection></section>
<section id="d3245e25441" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70414" style="-uslm-lc:I658145"><num class="fontsize12" value="70414">SEC. 70414. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6beb00-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><heading>CERTAIN POSTSECONDARY CREDENTIALING EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS.</heading><subsection class="firstIndent0 fontsize10" id="ycf6c6031-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70414/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 529(e)(3) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf6c6032-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Certain postsecondary credentialing expenses<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>qualified higher education expenses</term>’ includes qualified postsecondary credentialing expenses (as defined in subsection (f)).”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf6c6033-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70414/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Qualified Postsecondary Credentialing Expenses<inline class="noSmallCaps">.—</inline></heading><content>Section 529 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> subsection (f) as subsection (g) and by <amendingAction type="insert">inserting</amendingAction> after subsection (e) the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf6cae54-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Qualified Postsecondary Credentialing Expenses<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf6cae55-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>qualified postsecondary credentialing expenses</term>’ means—</chapeau><subparagraph class="fontsize10" id="ycf6cae56-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated beneficiary in a recognized postsecondary credential program, or any other expense incurred in connection with enrollment in or attendance at a recognized postsecondary credential program if such expense would, if incurred in connection with enrollment or attendance at an eligible educational institution, be covered under subsection (e)(3)(A),<page identifier="/us/stat/139/220">139 STAT. 220</page></content></subparagraph><subparagraph class="fontsize10" id="ycf6cae57-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>fees for testing if such testing is required to obtain or maintain a recognized postsecondary credential, and</content></subparagraph><subparagraph class="fontsize10" id="ycf6cae58-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>fees for continuing education if such education is required to maintain a recognized postsecondary credential.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf6cd569-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Recognized postsecondary credential program<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>recognized postsecondary credential program</term>’ means any program to obtain a recognized postsecondary credential if—</chapeau><subparagraph class="fontsize10" id="ycf6cd56a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such program is included on a State list prepared under section 122(d) of the Workforce Innovation and Opportunity Act (<ref href="/us/usc/t29/s3152/d">29 U.S.C. 3152(d)</ref>),</content></subparagraph><subparagraph class="fontsize10" id="ycf6cd56b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>such program is listed in the public directory of the Web Enabled Approval Management System (WEAMS) of the Veterans Benefits Administration, or successor directory such program,</content></subparagraph><subparagraph class="fontsize10" id="ycf6cd56c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>an examination (developed or administered by an organization widely recognized as providing reputable credentials in the occupation) is required to obtain or maintain such credential and such organization recognizes such program as providing training or education which prepares individuals to take such examination, or</content></subparagraph><subparagraph class="fontsize10" id="ycf6cd56d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>such program is identified by the Secretary, after consultation with the Secretary of Labor, as being a reputable program for obtaining a recognized postsecondary credential for purposes of this subparagraph.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf6cd56e-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Recognized postsecondary credential<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>recognized postsecondary credential</term>’ means—</chapeau><subparagraph class="fontsize10" id="ycf6cd56f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>any postsecondary employment credential that is industry recognized and is—</chapeau><clause class="fontsize10" id="ycf6cd570-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>any postsecondary employment credential issued by a program that is accredited by the Institute for Credentialing Excellence, the National Commission on Certifying Agencies, or the American National Standards Institute,</content></clause><clause class="fontsize10" id="ycf6cd571-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>any postsecondary employment credential that is included in the Credentialing Opportunities On-Line (COOL) directory of credentialing programs (or successor directory) maintained by the Department of Defense or by any branch of the Armed Forces, or</content></clause><clause class="fontsize10" id="ycf6cd572-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>any postsecondary employment credential identified for purposes of this clause by the Secretary, after consultation with the Secretary of Labor, as being industry recognized,</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf6cd573-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>any certificate of completion of an apprenticeship that is registered and certified with the Secretary of Labor under the Act of August 16, 1937 (commonly known as the ‘National Apprenticeship Act’; <ref href="/us/stat/50/664/ch663">50 Stat. 664, chapter 663</ref>; <ref href="/us/usc/t29/s50/etseq">29 U.S.C. 50 et seq.</ref>),</content></subparagraph><subparagraph class="fontsize10" id="ycf6cd574-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>any occupational or professional license issued or recognized by a State or the Federal Government (and any certification that satisfies a condition for obtaining such a license), and</content></subparagraph><subparagraph class="fontsize10" id="ycf6cd575-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>any recognized postsecondary credential as defined in section 3(52) of the Workforce Innovation and Opportunity Act (<ref href="/us/usc/t29/s3102/52">29 U.S.C. 3102(52)</ref>), provided through a program described in paragraph (2)(A).”</content></subparagraph></paragraph></subsection></quotedContent>.<page identifier="/us/stat/139/221">139 STAT. 221</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf6cd576-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70414/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6cd577-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s529">26 USC 529 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to distributions made after the date of the enactment of this Act.</content></subsection></section>
<section id="d3245e25616" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70415" style="-uslm-lc:I658145"><num class="fontsize12" value="70415">SEC. 70415. </num><heading>MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES.</heading><subsection class="firstIndent0 fontsize10" id="ycf6d71b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70415/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 4968 <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><section class="indentUp2 firstIndent-2" id="ycf6e3509-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="4968">“SEC. 4968. </num><heading class="bold">EXCISE TAX BASED ON INVESTMENT INCOME OF PRIVATE COLLEGES AND UNIVERSITIES.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6e350a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6e350b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf6e350c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">Tax Imposed</inline>.—</heading><content>There is hereby imposed on each applicable educational institution for the taxable year a tax equal to the applicable percentage of the net investment income of such institution for the taxable year.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6e350d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Applicable Percentage<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>applicable percentage</term>’ means—</chapeau><paragraph class="fontsize10" id="ycf6e350e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>1.4 percent in the case of an institution with a student adjusted endowment of at least $500,000, and not in excess of $750,000,</content></paragraph><paragraph class="fontsize10" id="ycf6e350f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>4 percent in the case of an institution with a student adjusted endowment in excess of $750,000, and not in excess of $2,000,000, and</content></paragraph><paragraph class="fontsize10" id="ycf6e3510-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>8 percent in the case of an institution with a student adjusted endowment in excess of $2,000,000.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6e3511-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Applicable Educational Institution<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subchapter, the term ‘<term>applicable educational institution</term>’ means an eligible educational institution (as defined in section 25A(f)(2))—</chapeau><paragraph class="fontsize10" id="ycf6e3512-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>which had at least 3,000 tuition-paying students during the preceding taxable year,</content></paragraph><paragraph class="fontsize10" id="ycf6e3513-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>more than 50 percent of the tuition-paying students of which are located in the United States,</content></paragraph><paragraph class="fontsize10" id="ycf6e3514-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>the student adjusted endowment of which is at least $500,000, and</content></paragraph><paragraph class="fontsize10" id="ycf6e3515-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>which is not described in the first sentence of section 511(a)(2)(B) (relating to State colleges and universities).</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6e3516-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Student Adjusted Endowment<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>student adjusted endowment</term>’ means, with respect to any institution for any taxable year—</chapeau><paragraph class="fontsize10" id="ycf6e3517-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the aggregate fair market value of the assets of such institution (determined as of the end of the preceding taxable year), other than those assets which are used directly in carrying out the institution’s exempt purpose, divided by</content></paragraph><paragraph class="fontsize10" id="ycf6e3518-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>the number of students of such institution.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6e3519-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Determination of Number of Students<inline class="noSmallCaps">.—</inline></heading><content>For purposes of subsections (c) and (d), the number of students of an institution (including for purposes of determining the number of students at a particular location) shall be based on the daily average number of full-time students attending such institution (with part-time students taken into account on a full-time student equivalent basis).</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6e351a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Net Investment Income<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf6e351b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Net investment income shall be determined under rules similar to the rules of section 4940(c).</content></paragraph><paragraph class="fontsize10" id="ycf6e351c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Override of certain regulatory exceptions<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf6e351d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Student loan interest<inline class="noSmallCaps">.—</inline></heading><content>Net investment income shall be determined by taking into account any interest income from a student loan made by the applicable educational institution (or any related organization) as gross investment income.<page identifier="/us/stat/139/222">139 STAT. 222</page></content></subparagraph><subparagraph class="fontsize10" id="ycf6e351e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Federally-subsidized royalty income<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf6e351f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Net investment income shall be determined by taking into account any Federally-subsidized royalty income as gross investment income.</content></clause><clause class="fontsize10" id="ycf6e3520-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Federally-subsidized royalty income<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subparagraph—</chapeau><subclause class="fontsize10" id="ycf6e3521-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>Federally-subsidized royalty income</term>’ means any otherwise-regulatory-exempt royalty income if any Federal funds were used in the research, development, or creation of the patent, copyright, or other intellectual or intangible property from which such royalty income is derived.</content></subclause><subclause class="fontsize10" id="ycf6e3522-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Otherwise-regulatory-exempt royalty income<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this subparagraph, the term ‘<term>otherwise-regulatory-exempt royalty income</term>’ means royalty income which (but for this subparagraph) would not be taken into account as gross investment income by reason of being derived from patents, copyrights, or other intellectual or intangible property which resulted from the work of students or faculty members in their capacities as such with the applicable educational institution.</content></subclause><subclause class="fontsize10" id="ycf6e3523-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><heading class="fontsize10 smallCaps">Federal funds<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>Federal funds</term>’ includes any grant made by, and any payment made under any contract with, any Federal agency to the applicable educational institution, any related organization, or any student or faculty member referred to in subclause (II).</content></subclause></clause></subparagraph></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6e3524-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10 smallCaps">Assets and Net Investment Income of Related Organizations<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf6e3525-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subsections (d) and (f), assets and net investment income of any related organization with respect to an educational institution shall be treated as assets and net investment income, respectively, of the educational institution, except that—</chapeau><subparagraph class="fontsize10" id="ycf6e3526-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>no such amount shall be taken into account with respect to more than 1 educational institution, and</content></subparagraph><subparagraph class="fontsize10" id="ycf6e3527-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>unless such organization is controlled by such institution or is described in section 509(a)(3) with respect to such institution for the taxable year, assets and net investment income which are not intended or available for the use or benefit of the educational institution shall not be taken into account.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf6e3528-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Related organization<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subsection, the term ‘<term>related organization</term>’ means, with respect to an educational institution, any organization which—</chapeau><subparagraph class="fontsize10" id="ycf6e3529-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>controls, or is controlled by, such institution,</content></subparagraph><subparagraph class="fontsize10" id="ycf6e352a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>is controlled by 1 or more persons which also control such institution, or</content></subparagraph><subparagraph class="fontsize10" id="ycf6e352b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>is a supported organization (as defined in section 509(f)(3)), or an organization described in section 509(a)(3), during the taxable year with respect to such institution.</content></subparagraph></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf6e352c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6e352d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><inline class="smallCaps">Regulations</inline>.—</heading><content>The Secretary shall prescribe such regulations or other guidance as may be necessary to prevent avoidance of the tax under this section, including regulations or other guidance <page identifier="/us/stat/139/223">139 STAT. 223</page>
to prevent avoidance of such tax through the restructuring of endowment funds or other arrangements designed to reduce or eliminate the value of net investment income or assets subject to the tax imposed by this section.”</content></subsection></section>
</quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf6e352e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70415/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Requirement to Report Certain Information With Respect to Application of Excise Tax Based on Investment Income of Private Colleges and Universities<inline class="noSmallCaps">.—</inline></heading><content>Section 6033 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> subsection (o) as subsection (p) and by <amendingAction type="insert">inserting</amendingAction> after subsection (n) the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf6e5c3f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="o">“(o) </num><heading class="fontsize10 smallCaps">Requirement to Report Certain Information With Respect to Excise Tax Based on Investment Income of Private Colleges and Universities<inline class="noSmallCaps">.—</inline></heading><chapeau>Each applicable educational institution described in section 4968(c) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a)—</chapeau><paragraph class="fontsize10" id="ycf6e5c40-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the number of tuition-paying students taken into account under section 4968(c), and</content></paragraph><paragraph class="fontsize10" id="ycf6e5c41-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>the number of students of such institution (determined under the rules of section 4968(e)).”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf6e5c42-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70415/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6e5c43-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s4968">26 USC 4968 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e25910" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70416" style="-uslm-lc:I658145"><num class="fontsize12" value="70416">SEC. 70416. </num><heading>EXPANDING APPLICATION OF TAX ON EXCESS COMPENSATION WITHIN TAX-EXEMPT ORGANIZATIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf6e8354-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70416/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 4960(c)(2) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycf6e8355-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6e8356-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Covered employee</inline>.—</heading><content>For purposes of this section, the term ‘<term>covered employee</term>’ means any employee of an applicable tax-exempt organization (or any predecessor of such an organization) and any former employee of such an organization (or predecessor) who was such an employee during any taxable year beginning after December 31, 2016.”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf6e8357-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schB/s70416/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf6e8358-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s4960">26 USC 4960 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
</subchapter>
<subchapter id="d3245e25954" identifier="/us/pl/119/21/tVII/stA/ch4/schC" style="-uslm-lc:I658174"><num value="C">Subchapter C—</num><heading><b>Permanent Investments in Community Development</b></heading>
<section id="d3245e25960" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421" style="-uslm-lc:I658145"><num class="fontsize12" value="70421">SEC. 70421. </num><heading>PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES.</heading><subsection class="firstIndent0 fontsize10" id="ycf733e49-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Decennial Designations<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf733e4a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Determination period<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-1(c)(2)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>beginning on the date of the enactment of the Tax Cuts and Jobs Act</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>beginning on the decennial determination date</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf733e4b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Decennial determination date<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-1(c)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf73655c-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf73655d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Decennial determination date</inline>.—</heading><chapeau>The term ‘<term>decennial determination date</term>’ means—</chapeau><clause class="fontsize10" id="ycf73655e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>July 1, 2026, and</content></clause><clause class="fontsize10" id="ycf73655f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>each July 1 of the year that is 10 years after the preceding decennial determination date under this subparagraph.”</content></clause></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf736560-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Repeal of special rule for puerto rico<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-1(b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> paragraph (3).<page identifier="/us/stat/139/224">139 STAT. 224</page></content></paragraph><paragraph class="fontsize10" id="ycf736561-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/4" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Limitation on number of designations<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1400Z-1(d)(1) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf736562-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in paragraph (1)—</chapeau><clause class="fontsize10" id="ycf736563-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/4/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>and subsection (b)(3)</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf736564-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/4/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>during any period</quotedText>” after “<quotedText>the number of population census tracts in a State that may be designated as qualified opportunity zones under this section</quotedText>”, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf736565-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (2), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>during any period</quotedText>” before the period at the end.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf736566-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf736567-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s1400Z–1">26 USC 1400Z–1 note</ref>.</p></sidenote><inline class="smallCaps">Effective dates</inline>.—</heading><subparagraph class="fontsize10" id="ycf736568-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/5/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in subparagraph (B), the amendments made by this subsection shall take effect on the date of the enactment of this Act.</content></subparagraph><subparagraph class="fontsize10" id="ycf736569-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/a/5/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Puerto rico<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by paragraph (3) shall take effect on December 31, 2026.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf73656a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Qualification for Designations<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf73656b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Determination of low-income communities<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-1(c) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> all that precedes paragraph (2) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf738c7c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Other Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf738c7d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Low-income communities<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>low-income community</term>’ means any population census tract if—</chapeau><subparagraph class="fontsize10" id="ycf738c7e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>such population census tract has a median family income that—</chapeau><clause class="fontsize10" id="ycf738c7f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>in the case of a population census tract not located within a metropolitan area, does not exceed 70 percent of the statewide median family income, or</content></clause><clause class="fontsize10" id="ycf738c80-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the case of a population census tract located within a metropolitan area, does not exceed 70 percent of the metropolitan area median family income, or</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf738c81-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>such population census tract—</chapeau><clause class="fontsize10" id="ycf738c82-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>has a poverty rate of at least 20 percent, and</content></clause><clause class="fontsize10" id="ycf738c83-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>has a median family income that—</chapeau><subclause class="fontsize10" id="ycf738c84-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>in the case of a population census tract not located within a metropolitan area, does not exceed 125 percent of the statewide median family income, or</content></subclause><subclause class="fontsize10" id="ycf738c85-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in the case of a population census tract located within a metropolitan area, does not exceed 125 percent of the metropolitan area median family income.”</content></subclause></clause></subparagraph></paragraph></subsection></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf738c86-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Repeal of rule for contiguous census tracts<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subsection (e) and by <amendingAction type="redesignate">redesignating</amendingAction> subsection (f) as subsection (e).</content></paragraph><paragraph class="fontsize10" id="ycf738c87-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Period for which designation is in effect<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-1(e), as redesignated by paragraph (2), <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf73b398-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Period for Which Designation Is in Effect<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf73b399-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>A designation as a qualified opportunity zone shall remain in effect for the period beginning on the applicable start date and ending on the day before the date that is 10 years after the applicable start date.</content></paragraph><paragraph class="fontsize10" id="ycf73b39a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf73b39b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Applicable start date</inline>.—</heading><content>For purposes of this section, the term ‘<term>applicable start date</term>’ means, with respect to any qualified opportunity zone designated under this section, the <page identifier="/us/stat/139/225">139 STAT. 225</page>
January 1 following the date on which such qualified opportunity zone was certified and designated by the Secretary under subsection (b)(1)(B).”</content></paragraph></subsection></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf73b39c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf73b39d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s1400Z–1">26 USC 1400Z–1 note</ref>.</p></sidenote><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendments made by this subsection shall apply to areas designated under section 1400Z-1 of the Internal Revenue Code of 1986 after the date of the enactment of this Act.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf73b39e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Application of Special Rules for Capital Gains<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf73b39f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Repeal of sunset on election<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-2(a)(2) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf73b3a0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Election<inline class="noSmallCaps">.—</inline></heading><content>No election may be made under paragraph (1) with respect to a sale or exchange if an election previously made with respect to such sale or exchange is in effect.”</content></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf73b3a1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Modification of rules for deferral of gain<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-2(b) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf7428d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Deferral of Gain Invested in Opportunity Zone Property<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf7428d3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7428d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Year of inclusion</inline>.—</heading><chapeau>Gain to which subsection (a)(1)(B) applies shall be included in gross income in the taxable year which includes the earlier of—</chapeau><subparagraph class="fontsize10" id="ycf744fe5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the date on which such investment is sold or exchanged, or</content></subparagraph><subparagraph class="fontsize10" id="ycf744fe6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the date which is 5 years after the date the investment in the qualified opportunity fund was made.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf744fe7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Amount includible<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf744fe8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount of gain included in gross income under subsection (a)(1)(B) shall be the excess of—</chapeau><clause class="fontsize10" id="ycf744fe9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the lesser of the amount of gain excluded under subsection (a)(1)(A) or the fair market value of the investment as determined as of the date described in paragraph (1), over</content></clause><clause class="fontsize10" id="ycf744fea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the taxpayer’s basis in the investment.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf744feb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Determination of basis<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf744fec-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as otherwise provided in this subparagraph or subsection (c), the taxpayer’s basis in the investment shall be zero.</content></clause><clause class="fontsize10" id="ycf744fed-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Increase for gain recognized under subsection <inline class="noSmallCaps">(a)(1)(B)</inline><inline class="noSmallCaps">.—</inline></heading><content>The basis in the investment shall be increased by the amount of gain recognized by reason of subsection (a)(1)(B) with respect to such investment.</content></clause><clause class="fontsize10" id="ycf744fee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Investments held for 5 years<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycf744fef-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In the case of any investment held for at least 5 years, the basis of such investment shall be increased by an amount equal to 10 percent (30 percent in the case of any investment in a qualified rural opportunity fund) of the amount of gain deferred by reason of subsection (a)(1)(A).</content></subclause><subclause class="fontsize10" id="ycf744ff0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Application of increase<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this subsection, any increase in basis under this clause shall be treated as occurring before the date described in paragraph (1)(B).</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf744ff1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf744ff2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">Qualified rural opportunity fund</inline>.—</heading><chapeau>For purposes of subparagraph (B)(iii)—</chapeau><page identifier="/us/stat/139/226">139 STAT. 226</page>
<clause class="fontsize10" id="ycf744ff3-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Qualified rural opportunity fund<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>qualified rural opportunity fund</term>’ means a qualified opportunity fund that holds at least 90 percent of its assets in qualified opportunity zone property which—</chapeau><subclause class="fontsize10" id="ycf744ff4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>is qualified opportunity zone business property substantially all of the use of which, during substantially all of the fund’s holding period for such property, was in a qualified opportunity zone comprised entirely of a rural area, or</content></subclause><subclause class="fontsize10" id="ycf744ff5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>is qualified opportunity zone stock, or a qualified opportunity zone partnership interest, in a qualified opportunity zone business in which substantially all of the tangible property owned or leased is qualified opportunity zone business property described in subsection (d)(3)(A)(i) and substantially all the use of which is in a qualified opportunity zone comprised entirely of a rural area.</content></subclause><continuation class="firstIndent1 fontsize10" id="xcf744ff6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126">For purposes of the preceding sentence, property held in the fund shall be measured under rules similar to the rules of subsection (d)(1).</continuation></clause><clause class="fontsize10" id="ycf744ff7-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Rural area<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>rural area</term>’ means any area other than—</chapeau><subclause class="fontsize10" id="ycf744ff8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>a city or town that has a population of greater than 50,000 inhabitants, and</content></subclause><subclause class="fontsize10" id="ycf744ff9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>any urbanized area contiguous and adjacent to a city or town described in subclause (I).”</content></subclause></clause></subparagraph></paragraph></subsection></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf744ffa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Special rule for investments held at least 10 years<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-2(c) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>makes an election under this clause</quotedText>” and all that follows and <amendingAction type="insert">inserting</amendingAction> <quotedContent>“makes an election under this subsection, the basis of such investment shall be equal to—<subparagraph class="fontsize10" id="ycf744ffb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>in the case of an investment sold before the date that is 30 years after the date of the investment, the fair market value of such investment on the date such investment is sold or exchanged, or</content></subparagraph><subparagraph class="fontsize10" id="ycf744ffc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>in any other case, the fair market value of such investment on the date that is 30 years after the date of the investment.”</content></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf744ffd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Determination of qualified opportunity zone property<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf744ffe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/4/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Qualified opportunity zone business property<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z-2(d)(2)(D)(i)(I) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 31, 2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the applicable start date (as defined in section 1400Z-1(e)(2)) with respect to the qualified opportunity zone described in subclause (III)</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf744fff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/4/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Qualified opportunity zone stock and partnership interests<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1400Z-2(d)(2) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf745000-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/4/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 31, 2017,</quotedText>” each place it appears in subparagraphs (B)(i)(I) and (C)(i) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the applicable date</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf745001-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/4/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentDown1 fontsize10" id="ycf747712-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf747713-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Applicable date</inline>.—</heading><content>For purposes of this subparagraph, the term ‘<term>applicable date</term>’ means, with respect to <page identifier="/us/stat/139/227">139 STAT. 227</page>
any corporation or partnership which is a qualified opportunity zone business, the earliest date described in subparagraph (D)(i)(I) with respect to the qualified opportunity zone business property held by such qualified opportunity zone business.”</content></subparagraph></quotedContent>.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf747714-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/4/C" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Special rule for improvement of existing structures in rural areas<inline class="noSmallCaps">.—</inline></heading><content>Section 1400Z–2(d)(2)(D)(ii) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(50 percent of such adjusted basis in the case of property in a qualified opportunity zone comprised entirely of a rural area (as defined in subsection (b)(2)(C)(ii))</quotedText>” after “<quotedText>the adjusted basis of such property</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf747715-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf747716-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s1400Z–2">26 USC 1400Z–2 note</ref>.</p></sidenote><inline class="smallCaps">Effective dates</inline>.—</heading><subparagraph class="fontsize10" id="ycf747717-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/5/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as otherwise provided in this paragraph, the amendments made by this subsection shall apply to amounts invested in qualified opportunity funds after December 31, 2026.</content></subparagraph><subparagraph class="fontsize10" id="ycf747718-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/5/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Acquisition of qualified opportunity zone property<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subparagraphs (A) and (B) of paragraph (4) shall apply to property acquired after December 31, 2026.</content></subparagraph><subparagraph class="fontsize10" id="ycf747719-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/c/5/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Substantial improvement<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by paragraph (4)(C) shall take effect on the date of the enactment of this Act.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf74771a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Information Reporting on Qualified Opportunity Funds and Qualified Rural Opportunity Funds<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf74771b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Filing requirements for funds and investors<inline class="noSmallCaps">.—</inline></heading><content>Subpart A of part III of subchapter A of chapter 61 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 6039J the following new sections:<quotedContent><section class="centered fontsize12" id="ycf75617c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658145"><num class="fontsize12" value="6039K">“SEC. 6039K. </num><heading class="fontsize12"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf75617d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6039K">26 USC 6039K</ref>.</p></sidenote>RETURNS WITH RESPECT TO QUALIFIED OPPORTUNITY FUNDS AND QUALIFIED RURAL OPPORTUNITY FUNDS.</heading><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf75617e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Every qualified opportunity fund shall file an annual return (at such time and in such manner as the Secretary may prescribe) containing the information described in subsection (b).</content></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf75617f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Information From Qualified Opportunity Funds<inline class="noSmallCaps">.—</inline></heading><chapeau>The information described in this subsection is—</chapeau><paragraph class="fontsize10" id="ycf756180-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the name, address, and taxpayer identification number of the qualified opportunity fund,</content></paragraph><paragraph class="fontsize10" id="ycf756181-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>whether the qualified opportunity fund is organized as a corporation or a partnership,</content></paragraph><paragraph class="fontsize10" id="ycf756182-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>the value of the total assets held by the qualified opportunity fund as of each date described in section 1400Z–2(d)(1),</content></paragraph><paragraph class="fontsize10" id="ycf756183-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>the value of all qualified opportunity zone property held by the qualified opportunity fund on each such date,</content></paragraph><paragraph class="fontsize10" id="ycf756184-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><chapeau>with respect to each investment held by the qualified opportunity fund in qualified opportunity zone stock or a qualified opportunity zone partnership interest—</chapeau><subparagraph class="fontsize10" id="ycf756185-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the name, address, and taxpayer identification number of the corporation in which such stock is held or the partnership in which such interest is held, as the case may be,</content></subparagraph><subparagraph class="fontsize10" id="ycf756186-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>each North American Industry Classification System (NAICS) code that applies to the trades or businesses conducted by such corporation or partnership,<page identifier="/us/stat/139/228">139 STAT. 228</page></content></subparagraph><subparagraph class="fontsize10" id="ycf756187-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the population census tract or population census tracts in which the qualified opportunity zone business property of such corporation or partnership is located,</content></subparagraph><subparagraph class="fontsize10" id="ycf756188-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>the amount of the investment in such stock or partnership interest as of each date described in section 1400Z–2(d)(1),</content></subparagraph><subparagraph class="fontsize10" id="ycf756189-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>the value of tangible property held by such corporation or partnership on each such date which is owned by such corporation or partnership,</content></subparagraph><subparagraph class="fontsize10" id="ycf75618a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>the value of tangible property held by such corporation or partnership on each such date which is leased by such corporation or partnership,</content></subparagraph><subparagraph class="fontsize10" id="ycf75618b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>the approximate number of residential units (if any) for any real property held by such corporation or partnership, and</content></subparagraph><subparagraph class="fontsize10" id="ycf75618c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>the approximate average monthly number of full-time equivalent employees of such corporation or partnership for the year (within numerical ranges identified by the Secretary) or such other indication of the employment impact of such corporation or partnership as determined appropriate by the Secretary,</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf75618d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><chapeau>with respect to the items of qualified opportunity zone business property held by the qualified opportunity fund—</chapeau><subparagraph class="fontsize10" id="ycf75618e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the North American Industry Classification System (NAICS) code that applies to the trades or businesses in which such property is held,</content></subparagraph><subparagraph class="fontsize10" id="ycf75889f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the population census tract in which the property is located,</content></subparagraph><subparagraph class="fontsize10" id="ycf7588a0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>whether the property is owned or leased,</content></subparagraph><subparagraph class="fontsize10" id="ycf7588a1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>the aggregate value of the items of qualified opportunity zone property held by the qualified opportunity fund as of each date described in section 1400Z–2(d)(1), and</content></subparagraph><subparagraph class="fontsize10" id="ycf7588a2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>in the case of real property, the number of residential units (if any),</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf7588a3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><content>the approximate average monthly number of full-time equivalent employees for the year of the trades or businesses of the qualified opportunity fund in which qualified opportunity zone business property is held (within numerical ranges identified by the Secretary) or such other indication of the employment impact of such trades or businesses as determined appropriate by the Secretary,</content></paragraph><paragraph class="fontsize10" id="ycf7588a4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><chapeau>with respect to each person who disposed of an investment in the qualified opportunity fund during the year—</chapeau><subparagraph class="fontsize10" id="ycf7588a5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the name, address, and taxpayer identification number of such person,</content></subparagraph><subparagraph class="fontsize10" id="ycf7588a6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the date or dates on which the investment disposed was acquired, and</content></subparagraph><subparagraph class="fontsize10" id="ycf7588a7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the date or dates on which any such investment was disposed and the amount of the investment disposed, and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf7588a8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">“(9) </num><content>such other information as the Secretary may require.</content></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf7588a9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Statement Required to Be Furnished to Investors<inline class="noSmallCaps">.—</inline></heading><chapeau>Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return by reason of subsection (b)(8) (at such time and in such manner as the Secretary may prescribe) a written statement showing—<page identifier="/us/stat/139/229">139 STAT. 229</page></chapeau><paragraph class="fontsize10" id="ycf7588aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the name, address, and phone number of the information contact of the person required to make such return, and</content></paragraph><paragraph class="fontsize10" id="ycf7588ab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>the information required to be shown on such return by reason of subsection (b)(8) with respect to the person whose name is required to be so set forth.</content></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf7588ac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf7588ad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter.</content></paragraph><paragraph class="fontsize10" id="ycf7588ae-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Full-time equivalent employees<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>full-time equivalent employees</term>’ means, with respect to any month, the sum of—</chapeau><subparagraph class="fontsize10" id="ycf7588af-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the number of full-time employees (as defined in section 4980H(c)(4)) for the month, plus</content></subparagraph><subparagraph class="fontsize10" id="ycf7588b0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the number of employees determined (under rules similar to the rules of section 4980H(c)(2)(E)) by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 120.</content></subparagraph></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf7588b1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Application to Qualified Rural Opportunity Funds<inline class="noSmallCaps">.—</inline></heading><chapeau>Every qualified rural opportunity fund (as defined in section 1400Z–2(b)(2)(C)) shall file the annual return required under subsection (a), and the statements required under subsection (c), applied—</chapeau><paragraph class="fontsize10" id="ycf7588b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>by substituting ‘qualified rural opportunity’ for ‘qualified opportunity’ each place it appears,</content></paragraph><paragraph class="fontsize10" id="ycf7588b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>by substituting ‘section 1400Z–2(b)(2)(C)’ for ‘section 1400Z–2(d)(1)’ each place it appears, and</content></paragraph><paragraph class="fontsize10" id="ycf7588b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>by treating any reference (after the application of paragraph (1)) to qualified rural opportunity zone stock, a qualified rural opportunity zone partnership interest, a qualified rural opportunity zone business, or qualified opportunity zone business property as stock, an interest, a business, or property, respectively, described in subclause (I) or (II), as the case may be, of section 1400Z–2(b)(2)(C)(i).</content></paragraph></subsection></section>
<section class="centered fontsize12" id="ycf7588b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658145"><num class="fontsize12" value="6039L">“SEC. 6039L. </num><heading class="fontsize12"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7588b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6039L">26 USC 6039L</ref>.</p></sidenote>INFORMATION REQUIRED FROM QUALIFIED OPPORTUNITY ZONE BUSINESSES AND QUALIFIED RURAL OPPORTUNITY ZONE BUSINESSES.</heading><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf7588b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7588b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Statement.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf7588b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><inline class="smallCaps">In General</inline>.—</heading><content>Every applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in subsection (b) a written statement at such time, in such manner, and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such qualified opportunity fund to meet the requirements of section 6039K(b)(5).</content></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf7588ba-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Applicable Qualified Opportunity Zone Business<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7588bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote>of subsection (a), the term ‘<term>applicable qualified opportunity zone business</term>’ means any qualified opportunity zone business—</chapeau><paragraph class="fontsize10" id="ycf7588bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>which is a trade or business of a qualified opportunity fund,</content></paragraph><paragraph class="fontsize10" id="ycf7588bd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>in which a qualified opportunity fund holds qualified opportunity zone stock, or</content></paragraph><paragraph class="fontsize10" id="ycf7588be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>in which a qualified opportunity fund holds a qualified opportunity zone partnership interest.</content></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf7588bf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Other Terms<inline class="noSmallCaps">.—</inline></heading><content>Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter.<page identifier="/us/stat/139/230">139 STAT. 230</page></content></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf7588c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Application to Qualified Rural Opportunity Businesses<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7588c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="noSmallCaps">—</inline></heading><chapeau>Every applicable qualified rural opportunity zone business (as defined in subsection (b) determined after application of the substitutions described in this sentence) shall furnish the written statement required under subsection (a), applied—</chapeau><paragraph class="fontsize10" id="ycf7588c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>by substituting ‘qualified rural opportunity’ for ‘qualified opportunity’ each place it appears, and</content></paragraph><paragraph class="fontsize10" id="ycf7588c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>by treating any reference (after the application of paragraph (1)) to qualified rural opportunity zone stock, a qualified rural opportunity zone partnership interest, or a qualified rural opportunity zone business as stock, an interest, or a business, respectively, described in subclause (I) or (II), as the case may be, of section 1400Z–2(b)(2)(C)(i).”</content></paragraph></subsection></section>
</quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf7588c4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Penalties<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf7588c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Part II of subchapter B of chapter 68 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 6725 the following new section:<quotedContent><section class="indentUp0 firstIndent-2" id="ycf75d5e6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="6726">“SEC. 6726. </num><heading class="bold"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf75fcf7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6726">26 USC 6726</ref>.</p></sidenote>FAILURE TO COMPLY WITH INFORMATION REPORTING REQUIREMENTS RELATING TO QUALIFIED OPPORTUNITY FUNDS AND QUALIFIED RURAL OPPORTUNITY FUNDS.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf75fcf8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf75fcf9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Penalty.</p></sidenote><inline class="smallCaps">In General</inline>.—</heading><content>If any person required to file a return under section 6039K fails to file a complete and correct return under such section in the time and in the manner prescribed therefor, such person shall pay a penalty of $500 for each day during which such failure continues.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf75fcfa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf75fcfb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The maximum penalty under this section on failures with respect to any 1 return shall not exceed $10,000.</content></paragraph><paragraph class="fontsize10" id="ycf75fcfc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Large qualified opportunity funds<inline class="noSmallCaps">.—</inline></heading><content>In the case of any failure described in subsection (a) with respect to a fund the gross assets of which (determined on the last day of the taxable year) are in excess of $10,000,000, paragraph (1) shall be applied by substituting ‘$50,000’ for ‘$10,000’.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf75fcfd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf75fcfe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Penalty in Cases of Intentional Disregard</inline>.—</heading><chapeau>If a failure described in subsection (a) is due to intentional disregard, then—</chapeau><paragraph class="fontsize10" id="ycf75fcff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>subsection (a) shall be applied by substituting ‘$2,500’ for ‘$500’,</content></paragraph><paragraph class="fontsize10" id="ycf75fd00-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>subsection (b)(1) shall be applied by substituting ‘$50,000’ for ‘$10,000’, and</content></paragraph><paragraph class="fontsize10" id="ycf75fd01-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>subsection (b)(2) shall be applied by substituting ‘$250,000’ for ‘$50,000’.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf75fd02-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Inflation Adjustment<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf75fd03-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf75fd04-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>In the case of any failure relating to a return required to be filed in a calendar year beginning after 2025, each of the dollar amounts in subsections (a), (b), and (c) shall be increased by an amount equal to—</chapeau><subparagraph class="fontsize10" id="ycf75fd05-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such dollar amount, multiplied by</content></subparagraph><subparagraph class="fontsize10" id="ycf75fd06-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting ‘calendar year 2024’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf75fd07-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Rounding<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf75fd08-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>If the $500 dollar amount in subsection (a) and (c)(1) or the $2,500 amount in subsection (c)(1), after being increased under paragraph (1), is not <page identifier="/us/stat/139/231">139 STAT. 231</page>
a multiple of $10, such dollar amount shall be rounded to the next lowest multiple of $10.</content></subparagraph><subparagraph class="fontsize10" id="ycf75fd09-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Asset threshold<inline class="noSmallCaps">.—</inline></heading><content>If the $10,000,000 dollar amount in subsection (b)(2), after being increased under paragraph (1), is not a multiple of $10,000, such dollar amount shall be rounded to the next lowest multiple of $10,000.</content></subparagraph><subparagraph class="fontsize10" id="ycf75fd0a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Other dollar amounts<inline class="noSmallCaps">.—</inline></heading><content>If any dollar amount in subsection (b) or (c) (other than any amount to which subparagraph (A) or (B) applies), after being increased under paragraph (1), is not a multiple of $1,000, such dollar amount shall be rounded to the next lowest multiple of $1,000.”</content></subparagraph></paragraph></subsection></section>
</quotedContent>.</content></subparagraph><subparagraph class="fontsize10" id="ycf75fd0b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Information required to be sent to other taxpayers<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 6724(d)(2), as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf75fd0c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of subparagraph (LL),</content></clause><clause class="fontsize10" id="ycf75fd0d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> the period at the end of subparagraph (MM) and <amendingAction type="insert">inserting</amendingAction> a comma, and</content></clause><clause class="fontsize10" id="ycf75fd0e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/2/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subparagraph (MM) the following new subparagraphs:<quotedContent><subparagraph class="indentDown1 fontsize10" id="ycf75fd0f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="NN">“(NN) </num><content>section 6039K(c) (relating to disposition of qualified opportunity fund investments), or</content></subparagraph><subparagraph class="indentDown1 fontsize10" id="ycf75fd10-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="OO">“(OO) </num><content>section 6039L (relating to information required from certain qualified opportunity zone businesses and qualified rural opportunity zone businesses).”</content></subparagraph></quotedContent>.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf75fd11-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Electronic filing<inline class="noSmallCaps">.—</inline></heading><content>Section 6011(e) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf75fd12-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><heading class="fontsize10 smallCaps">Qualified opportunity funds and qualified rural opportunity funds<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund under section 6039K shall be filed on magnetic media or other machine-readable form.”</content></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf762423-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Clerical amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf762424-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/4/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>The table of sections for subpart A of part III of subchapter A of chapter 61 <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf762425-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26">26 USC </ref></p><p class="leftAlign firstIndent0 fontsize8" id="xcf762426-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 6031.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 6039J the following new items:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 6039K. </designator>
<label>Returns with respect to qualified opportunity funds and qualified rural opportunity funds.</label>
</referenceItem><referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 6039L. </designator>
<label>Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subparagraph><subparagraph class="fontsize10" id="ycf762427-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/4/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>The table of sections for part II of subchapter B of chapter 68 <amendingAction type="amend">is amended</amendingAction> <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf762428-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26">26 USC </ref></p><p class="leftAlign firstIndent0 fontsize8" id="xcf762429-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 6721.</p></sidenote>by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 6725 the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 6726. </designator>
<label>Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf76242a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/d/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf76242b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6011">26 USC 6011 note</ref>.</p></sidenote><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf76242c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf76242d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6039K">26 USC 6039K note</ref>.</p></sidenote><inline class="smallCaps">Secretary Reporting of Data on Opportunity Zone and Rural Opportunity Zone Tax Incentives</inline>.—</heading><paragraph class="fontsize10" id="ycf76242e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf76242f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriation authorization.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf762430-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>In addition to amounts otherwise available, there is appropriated, out of any money in the Treasury not otherwise appropriated, $15,000,000, to remain available until September 30, 2028, for necessary expenses of the Internal <page identifier="/us/stat/139/232">139 STAT. 232</page>
Revenue Service to make the reports described in paragraph (2).</content></paragraph><paragraph class="fontsize10" id="ycf762431-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Reports<inline class="noSmallCaps">.—</inline></heading><content>As soon as practical after the date of the enactment of this Act, and annually thereafter, the Secretary of the Treasury, or the Secretary’s delegate (referred to in this section as the “Secretary”) shall make publicly available a report on qualified opportunity funds.</content></paragraph><paragraph class="fontsize10" id="ycf762432-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Information included<inline class="noSmallCaps">.—</inline></heading><chapeau>The report required under paragraph (2) shall include, to the extent available, the following information:</chapeau><subparagraph class="fontsize10" id="ycf762433-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>The number of qualified opportunity funds.</content></subparagraph><subparagraph class="fontsize10" id="ycf762434-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>The aggregate dollar amount of assets held in qualified opportunity funds.</content></subparagraph><subparagraph class="fontsize10" id="ycf762435-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>The aggregate dollar amount of investments made by qualified opportunity funds in qualified opportunity fund property, stated separately for each North American Industry Classification System (NAICS) code.</content></subparagraph><subparagraph class="fontsize10" id="ycf762436-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>The percentage of population census tracts designated as qualified opportunity zones that have received qualified opportunity fund investments.</content></subparagraph><subparagraph class="fontsize10" id="ycf762437-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><content>For each population census tract designated as a qualified opportunity zone, the approximate average monthly number of full-time equivalent employees of the qualified opportunity zone businesses in such qualified opportunity zone for the preceding 12-month period (within numerical ranges identified by the Secretary) or such other indication of the employment impact of such qualified opportunity fund businesses as determined appropriate by the Secretary.</content></subparagraph><subparagraph class="fontsize10" id="ycf762438-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/F" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">(F) </num><chapeau>The percentage of the total amount of investments made by qualified opportunity funds in—</chapeau><clause class="fontsize10" id="ycf762439-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/F/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>qualified opportunity zone property which is real property; and</content></clause><clause class="fontsize10" id="ycf76243a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/F/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>other qualified opportunity zone property.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf76243b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/G" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">(G) </num><content>For each population census tract, the aggregate approximate number of residential units resulting from investments made by qualified opportunity funds in real property.</content></subparagraph><subparagraph class="fontsize10" id="ycf76243c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/3/H" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">(H) </num><content>The aggregate dollar amount of investments made by qualified opportunity funds in each population census tract.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf76243d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Additional information<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf76243e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf76243f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Beginning with the report submitted under paragraph (2) for the 6th year after the date of the enactment of this Act, the Secretary shall include in such report the impacts and outcomes of a designation of a population census tract as a qualified opportunity zone as measured by economic indicators, such as job creation, poverty reduction, new business starts, and other metrics as determined by the Secretary.</content></subparagraph><subparagraph class="fontsize10" id="ycf762440-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Semi-decennial information<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf762441-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any report submitted under paragraph (2) in the 6th year or the 11th year after the date of the enactment of this Act, the Secretary shall include the following information:</chapeau><subclause class="fontsize10" id="ycf762442-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/i/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>For population census tracts designated as a qualified opportunity zone, a comparison (based <page identifier="/us/stat/139/233">139 STAT. 233</page>
on aggregate information) of the factors listed in clause (iii) between the 5-year period ending on the date of the enactment of <ref href="/us/pl/115/97">Public Law 115–97</ref> and the most recent 5-year period for which data is available.</content></subclause><subclause class="fontsize10" id="ycf762443-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/i/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>For population census tracts designated as a qualified opportunity zone, a comparison (based on aggregate information) of the factors listed in clause (iii) for the most recent 5-year period for which data is available between such population census tracts and similar population census tracts that were not designated as a qualified opportunity zone.</content></subclause></clause><clause class="fontsize10" id="ycf762444-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><heading class="fontsize10 smallCaps">Control groups<inline class="noSmallCaps">.—</inline></heading><content>For purposes of clause (i), the Secretary may combine population census tracts into such groups as the Secretary determines appropriate for purposes of making comparisons.</content></clause><clause class="fontsize10" id="ycf762445-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><heading class="fontsize10 smallCaps">Factors listed<inline class="noSmallCaps">.—</inline></heading><chapeau>The factors listed in this clause are the following:</chapeau><subclause class="fontsize10" id="ycf762446-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>The unemployment rate.</content></subclause><subclause class="fontsize10" id="ycf762447-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>The number of persons working in the population census tract, including the percentage of such persons who were not residents in the population census tract in the preceding year.</content></subclause><subclause class="fontsize10" id="ycf762448-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/III" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">(III) </num><content>Individual, family, and household poverty rates.</content></subclause><subclause class="fontsize10" id="ycf762449-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/IV" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">(IV) </num><content>Median family income of residents of the population census tract.</content></subclause><subclause class="fontsize10" id="ycf76244a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/V" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">(V) </num><content>Demographic information on residents of the population census tract, including age, income, education, race, and employment.</content></subclause><subclause class="fontsize10" id="ycf76244b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/VI" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VI">(VI) </num><content>The average percentage of income of residents of the population census tract spent on rent annually.</content></subclause><subclause class="fontsize10" id="ycf76244c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/VII" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VII">(VII) </num><content>The number of residences in the population census tract.</content></subclause><subclause class="fontsize10" id="ycf76244d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/VIII" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VIII">(VIII) </num><content>The rate of home ownership in the population census tract.</content></subclause><subclause class="fontsize10" id="ycf76244e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/IX" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IX">(IX) </num><content>The average value of residential property in the population census tract.</content></subclause><subclause class="fontsize10" id="ycf76244f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/X" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="X">(X) </num><content>The number of affordable housing units in the population census tract.</content></subclause><subclause class="fontsize10" id="ycf762450-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/XI" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="XI">(XI) </num><content>The number of new business starts in the population census tract.</content></subclause><subclause class="fontsize10" id="ycf762451-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/4/B/iii/XII" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="XII">(XII) </num><content>The distribution of employees in the population census tract by North American Industry Classification System (NAICS) code.</content></subclause></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf762452-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Protection of identifiable return information<inline class="noSmallCaps">.—</inline></heading><chapeau>In making reports required under this subsection, the Secretary—</chapeau><subparagraph class="fontsize10" id="ycf762453-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/5/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf762454-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Procedures.</p></sidenote>shall establish appropriate procedures to ensure that any amounts reported do not disclose taxpayer return information that can be associated with any particular taxpayer or competitive or proprietary information, and<page identifier="/us/stat/139/234">139 STAT. 234</page></content></subparagraph><subparagraph class="fontsize10" id="ycf762455-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/5/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>if necessary to protect taxpayer return information, may combine information required with respect to individual population census tracts into larger geographic areas.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf762456-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><content>Any term used in this subsection which is also used in subchapter Z of chapter 1 of the Internal Revenue Code of 1986 shall have the meaning given such term under such subchapter.</content></paragraph><paragraph class="fontsize10" id="ycf762457-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><heading class="fontsize10 smallCaps">Reports on qualified rural opportunity funds<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall make publicly available, with respect to qualified rural opportunity funds, separate reports as required under this subsection, applied—</chapeau><subparagraph class="fontsize10" id="ycf764b68-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/7/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by substituting “qualified rural opportunity” for “qualified opportunity” each place it appears,</content></subparagraph><subparagraph class="fontsize10" id="ycf764b69-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/7/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by substituting a reference to this Act for “<ref href="/us/pl/115/97">Public Law 115–97</ref>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf764b6a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70421/e/7/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by treating any reference (after the application of subparagraph (A)) to qualified rural opportunity zone stock, qualified rural opportunity zone partnership interest, qualified rural opportunity zone business, or qualified opportunity zone business property as stock, interest, business, or property, respectively, described in subclause (I) or (II), as the case may be, of section 1400Z–2(b)(2)(C)(i) of the Internal Revenue Code of 1986.</content></subparagraph></paragraph></subsection></section>
<section id="d3245e27470" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422" style="-uslm-lc:I658145"><num class="fontsize12" value="70422">SEC. 70422. </num><heading>PERMANENT ENHANCEMENT OF LOW-INCOME HOUSING TAX CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf76c09b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Permanent State Housing Credit Ceiling Increase for Low-income Housing Credit<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf76c09c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 42(h)(3)(I) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf76c09d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2018, 2019, 2020, and 2021,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>beginning after December 31, 2025,</quotedText>”,</content></subparagraph><subparagraph class="fontsize10" id="ycf76c09e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>1.125</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>1.12</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf76c09f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">2018, 2019, 2020, and 2021</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">calendar years after 2025</headingText></quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf76c0a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf76c0a1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s42">26 USC 42 note</ref>.</p></sidenote><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendments made by this subsection shall apply to calendar years beginning after December 31, 2025.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf76c0a2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Tax-exempt Bond Financing Requirement<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf76c0a3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 42(h)(4) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="fontsize10" id="ycf76e7b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Special rule where minimum percent of buildings is financed with tax-exempt bonds subject to volume cap<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subparagraph (A), paragraph (1) shall not apply to any portion of the credit allowable under subsection (a) with respect to a building if—</chapeau><clause class="fontsize10" id="ycf76e7b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>50 percent or more of the aggregate basis of such building and the land on which the building is located is financed by 1 or more obligations described in subparagraph (A), or</content></clause><clause class="fontsize10" id="ycf76e7b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii)</num><subclause class="inline" id="ycf76e7b7-790c-11f0-9331-55115c4e2a93"><num value="I">(I) </num><content>25 percent or more of the aggregate basis of such building and the land on which the building is located is financed by 1 or more obligations described in subparagraph (A), and</content></subclause><subclause class="indentUp0 fontsize10" id="ycf76e7b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>1 or more of such obligations—</chapeau><item class="fontsize10" id="ycf76e7b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>are part of an issue the issue date of which is after December 31, 2025, and<page identifier="/us/stat/139/235">139 STAT. 235</page></content></item><item class="fontsize10" id="ycf76e7ba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>provide the financing for not less than 5 percent of the aggregate basis of such building and the land on which the building is located.”</content></item></subclause></clause></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf76e7bb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf76e7bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s42">26 USC 42 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf76e7bd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this subsection shall apply to buildings placed in service in taxable years beginning after December 31, 2025.</content></subparagraph><subparagraph class="fontsize10" id="ycf76e7be-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70422/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Rehabilitation expenditures treated as separate new building<inline class="noSmallCaps">.—</inline></heading><content>In the case of any building with respect to which any expenditures are treated as a separate new building under section 42(e) of the Internal Revenue Code of 1986, for purposes of subparagraph (A), both the existing building and the separate new building shall be treated as having been placed in service on the date such expenditures are treated as placed in service under section 42(e)(4) of such Code.</content></subparagraph></paragraph></subsection></section>
<section id="d3245e27635" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70423" style="-uslm-lc:I658145"><num class="fontsize12" value="70423">SEC. 70423. </num><heading>PERMANENT EXTENSION OF NEW MARKETS TAX CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf7735df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70423/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 45D(f)(1)(H) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>for for each of calendar years 2020 through 2025</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText> for each calendar year after 2019</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf7735e0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70423/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Carryover of Unused Limitation<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45D(f)(3) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf7735e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70423/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>If the</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="fontsize10" id="ycf7735e2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>If the”</content></subparagraph></quotedContent>, and</content></paragraph><paragraph class="fontsize10" id="ycf7735e3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70423/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> the second sentence and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="fontsize10" id="ycf7735e4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><content>No amount may be carried under subparagraph (A) to any calendar year afer the fifth calendar year after the calendar year in which the excess described in such subparagraph occurred. For purposes of this subparagraph, any excess described in subparagraph (A) with respect to any calendar year before 2026 shall be treated as occurring in calendar year 2025.”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf7735e5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70423/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7735e6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45D">26 USC 45D note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to calendar years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e27725" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70424" style="-uslm-lc:I658145"><num class="fontsize12" value="70424">SEC. 70424. </num><heading>PERMANENT AND EXPANDED REINSTATEMENT OF PARTIAL DEDUCTION FOR CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE.</heading><subsection class="firstIndent0 fontsize10" id="ycf775cf7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70424/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 170(p) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf775cf8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70424/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>$300 ($600</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$1,000 ($2,000</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf778409-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70424/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>beginning in 2021</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf77840a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70424/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf77840b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s170">26 USC 170 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e27775" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425" style="-uslm-lc:I658145"><num class="fontsize12" value="70425">SEC. 70425. </num><heading>0.5 PERCENT FLOOR ON DEDUCTION OF CONTRIBUTIONS MADE BY INDIVIDUALS.</heading><subsection class="firstIndent0 fontsize10" id="ycf78204c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf78204d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (1) of section 170(b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf78475e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">0.5-percent floor<inline class="noSmallCaps">.—</inline></heading><chapeau>Any charitable contribution otherwise allowable (without regard to this subparagraph) as a deduction under this section shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer’s contribution base <page identifier="/us/stat/139/236">139 STAT. 236</page>
for the taxable year. <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf78475f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote>The preceding sentence shall be applied—</chapeau><clause class="fontsize10" id="ycf784760-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>first, by taking into account charitable contributions to which subparagraph (D) applies to the extent thereof,</content></clause><clause class="fontsize10" id="ycf784761-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>second, by taking into account charitable contributions to which subparagraph (C) applies to the extent thereof,</content></clause><clause class="fontsize10" id="ycf784762-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>third, by taking into account charitable contributions to which subparagraph (B) applies to the extent thereof,</content></clause><clause class="fontsize10" id="ycf784763-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>fourth, by taking into account charitable contributions to which subparagraph (E) applies to the extent thereof,</content></clause><clause class="fontsize10" id="ycf784764-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>fifth, by taking into account charitable contributions to which subparagraph (A) applies to the extent thereof, and</content></clause><clause class="fontsize10" id="ycf784765-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>sixth, by taking into account charitable contributions to which subparagraph (G) applies to the extent thereof.”</content></clause></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf784766-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Application of carryforward<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (1) of section 170(d) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf786e77-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf786e78-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">Contributions disallowed by 0.5-percent floor carried forward only  from years  in which limitation is exceeded</inline>.—</heading><clause class="fontsize10" id="ycf786e79-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In the case of any taxable year from which an excess is carried forward (determined without regard to this subparagraph) under any carryover rule, the applicable carryover rule shall be applied by increasing the excess determined under such applicable carryover rule for the contribution year (before the application of subparagraph (B)) by the amount attributable to the charitable contributions to which such rule applies which is not allowed as a deduction for the contribution year by reason of subsection (b)(1)(I).</content></clause><clause class="fontsize10" id="ycf786e7a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Carryover rule<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subparagraph, the term ‘<term>carryover rule</term>’ means—</chapeau><subclause class="fontsize10" id="ycf786e7b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>subparagraph (A) of this paragraph,</content></subclause><subclause class="fontsize10" id="ycf78958c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>subparagraphs (C)(ii), (D)(ii), (E)(ii), and (G)(ii) of subsection (b)(1), and</content></subclause><subclause class="fontsize10" id="ycf78958d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>the second sentence of subsection (b)(1)(B).</content></subclause></clause><clause class="fontsize10" id="ycf78958e-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Applicable carryover rule<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this subparagraph, the term ‘<term>applicable carryover rule</term>’ means any carryover rule applicable to charitable contributions which were (in whole or in part) not allowed as a deduction for the contribution year by reason of subsection (b)(1)(I).”</content></clause></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf78958f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/a/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Coordination with deduction for nonitemizers<inline class="noSmallCaps">.—</inline></heading><content>Section 170(p), as amended by this Act, is further amended by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, (b)(1)(I),</quotedText>” after “<quotedText>subsections (b)(1)(G)(ii)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf789590-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Modification of Limitation for Cash Contributions<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf789591-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Clause (i) of section 170(b)(1)(G) <amendingAction type="amend">is amended</amendingAction> to read as follows:<page identifier="/us/stat/139/237">139 STAT. 237</page>
<quotedContent><clause class="indentUp2 fontsize10" id="ycf789592-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf789593-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>For taxable years beginning after December 31, 2017, any contribution of cash to an organization described in subparagraph (A) shall be allowed as a deduction under subsection (a) to the extent that the aggregate of such contributions does not exceed the excess of—</chapeau><subclause class="fontsize10" id="ycf789594-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>60 percent of the taxpayer’s contribution base for the taxable year, over</content></subclause><subclause class="fontsize10" id="ycf789595-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the aggregate amount of contributions taken into account under subparagraph (A) for such taxable year.”</content></subclause></clause></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf789596-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Coordination with other limitations<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf789597-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/b/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Clause (iii) of section 170(b)(1)(G) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf789598-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/b/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">subparagraphs (a) and (b)</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">subparagraph (a)</headingText></quotedText>”, and</content></clause><clause class="fontsize10" id="ycf789599-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/b/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in subclause (II), by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and subparagraph (B)</quotedText>” and all that follows through “<quotedText>this subparagraph</quotedText>”.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf78959a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/b/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Other contributions<inline class="noSmallCaps">.—</inline></heading><chapeau>Subparagraph (B) of section 170(b)(1) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf78959b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/b/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>to which subparagraph (A)</quotedText>” both places it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>to which subparagraph (A) or (G)</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf78959c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/b/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>over the amount</quotedText>” and all that follows through “<quotedText>subparagraph (C)).</quotedText>” and <amendingAction type="insert">inserting</amendingAction> <quotedContent>“over—<subclause class="fontsize10" id="ycf78bcad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the amount of charitable contributions allowable under subparagraph (A) (determined without regard to subparagraph (C)) and subparagraph (G), reduced by</content></subclause><subclause class="fontsize10" id="ycf78bcae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>so much of the contributions taken into account under subparagraph (G) as does not exceed 10 percent of the taxpayer’s contribution base.”</content></subclause></quotedContent>.</content></clause></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf78bcaf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70425/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf78bcb0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s170">26 USC 170 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e28064" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70426" style="-uslm-lc:I658145"><num class="fontsize12" value="70426">SEC. 70426. </num><heading>1-PERCENT FLOOR ON DEDUCTION OF CHARITABLE CONTRIBUTIONS MADE BY CORPORATIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf790ad1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70426/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 170(b)(2)(A) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf790ad2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Any charitable contribution otherwise allowable (without regard to this subparagraph) as a deduction under this section for any taxable year, other than any contribution to which subparagraph (B) or (C) applies, shall be allowed only to the extent that the aggregate of such contributions—</chapeau><clause class="fontsize10" id="ycf7931e3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>exceeds 1 percent of the taxpayer’s taxable income for the taxable year, and</content></clause><clause class="fontsize10" id="ycf7931e4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>does not exceed 10 percent of the taxpayer’s taxable income for the taxable year.”</content></clause></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf7931e5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70426/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Application of Carryforward<inline class="noSmallCaps">.—</inline></heading><content>Section 170(d)(2) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycf7931e6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Corporations<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf7931e7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Any charitable contribution taken into account under subsection (b)(2)(A) for any taxable year which is not allowed as a deduction by reason of <page identifier="/us/stat/139/238">139 STAT. 238</page>
clause (ii) thereof shall be taken into account as a charitable contribution for the succeeding taxable year, except that, for purposes of determining under this subparagraph whether such contribution is allowed in such succeeding taxable year, contributions in such succeeding taxable year (determined without regard to this paragraph) shall be taken into account under subsection (b)(2)(A) before any contribution taken into account by reason of this paragraph.</content></subparagraph><subparagraph class="fontsize10" id="ycf7958f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">5-year carryforward<inline class="noSmallCaps">.—</inline></heading><content>No charitable contribution may be carried forward under subparagraph (A) to any taxable year following the fifth taxable year after the taxable year in which the charitable contribution was first taken into account. For purposes of the preceding sentence, contributions shall be treated as allowed on a first-in first-out basis.</content></subparagraph><subparagraph class="fontsize10" id="ycf7958f9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Contributions disallowed by 1-percent floor carried forward only from years in which 10 percent limitation is exceeded<inline class="noSmallCaps">.—</inline></heading><content>In the case of any taxable year from which a charitable contribution is carried forward under subparagraph (A) (determined without regard this subparagraph), subparagraph (A) shall be applied by substituting ‘clause (i) or (ii)’ for ‘clause (ii)’.</content></subparagraph><subparagraph class="fontsize10" id="ycf7958fa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Special rule for net operating loss carryovers<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7958fb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reduction.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>The amount of charitable contributions carried forward under subparagraph (A) shall be reduced to the extent that such carryfoward would (but for this subparagraph) reduce taxable income (as computed for purposes of the second sentence of section 172(b)(2)) and increase a net operating loss carryover under section 172 to a succeeding taxable year.”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf7958fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70426/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><content>Subparagraphs (B)(ii) and (C)(ii) of section 170(b)(2) are each amended by <amendingAction type="insert">inserting</amendingAction> “<quotedText>other than subparagraph (C) thereof</quotedText>” after “<quotedText>subsection (d)(2)</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf7958fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70426/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7958fe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s170">26 USC 170 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e28186" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70427" style="-uslm-lc:I658145"><num class="fontsize12" value="70427">SEC. 70427. </num><heading>PERMANENT INCREASE IN LIMITATION ON COVER OVER OF TAX ON DISTILLED SPIRITS.</heading><subsection class="firstIndent0 fontsize10" id="ycf7958ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70427/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (1) of section 7652(f) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycf798010-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>$13.25, or”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf798011-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70427/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf798012-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s7652">26 USC 7652 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2025.</content></subsection></section>
<section id="d3245e28222" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70428" style="-uslm-lc:I658145"><num class="fontsize12" value="70428">SEC. 70428. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf798013-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Alaska.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf798014-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Fish and fishing.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf798015-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s501">26 USC 501 note</ref>.</p></sidenote><heading>NONPROFIT COMMUNITY DEVELOPMENT ACTIVITIES IN REMOTE NATIVE VILLAGES.</heading><subsection class="firstIndent0 fontsize10" id="ycf79ce36-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70428/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>For purposes of subchapter F of chapter 1 of the Internal Revenue Code of 1986, any activity substantially related to participation or investment in fisheries in the Bering Sea and Aleutian Islands statistical and reporting areas (as described in Figure 1 of section 679 of <ref href="/us/cfr/t50">title 50, Code of Federal Regulations</ref>) carried on by an entity identified in section 305(i)(1)(D) of the Magnuson-Stevens Fishery Conservation and Management Act (<ref href="/us/usc/t16/s1855/i/1/D">16 U.S.C. 1855(i)(1)(D)</ref>) (as in effect on the date of enactment of this section) shall be considered substantially related to the exercise or performance of the purpose constituting the basis of such entity’s exemption under section 501(a) of such Code if the <page identifier="/us/stat/139/239">139 STAT. 239</page>
conduct of such activity is in furtherance of 1 or more of the purposes specified in section 305(i)(1)(A) of such Act (as so in effect). For purposes of this paragraph, activities substantially related to participation or investment in fisheries include the harvesting, processing, transportation, sales, and marketing of fish and fish products of the Bering Sea and Aleutian Islands statistical and reporting areas.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf79ce37-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70428/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Application to Certain Wholly Owned Subsidiaries<inline class="noSmallCaps">.—</inline></heading><chapeau>If the<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf79ce38-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote> assets of a trade or business relating to an activity described in subsection (a) of any subsidiary wholly owned by an entity identified in section 305(i)(1)(D) of the Magnuson-Stevens Fishery Conservation and Management Act (<ref href="/us/usc/t16/s1855/i/1/D">16 U.S.C. 1855(i)(1)(D)</ref>) (as in effect on the date of enactment of this section) are transferred to such entity (including in liquidation of such subsidiary) not later than 18 months after the date of the enactment of this Act—</chapeau><paragraph class="fontsize10" id="ycf79ce39-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70428/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>no gain or income resulting from such transfer shall be recognized to either such subsidiary or such entity under such Code, and</content></paragraph><paragraph class="fontsize10" id="ycf79ce3a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70428/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>all income derived from such subsidiary from such transferred trade or business shall be exempt from taxation under such Code.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf79ce3b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70428/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>This section shall take effect on the date of the enactment of this Act and shall remain effective during the existence of the western Alaska community development quota program established by Section 305(i)(1) of the Magnuson-Stevens Fishery Conservation and Management Act (<ref href="/us/usc/t16/s1855/i/1">16 U.S.C. 1855(i)(1)</ref>), as amended.</content></subsection></section>
<section id="d3245e28290" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70429" style="-uslm-lc:I658145"><num class="fontsize12" value="70429">SEC. 70429. </num><heading>ADJUSTMENT OF CHARITABLE DEDUCTION FOR CERTAIN EXPENSES INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING.</heading><subsection class="firstIndent0 fontsize10" id="ycf79f54c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70429/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 170(n)(1) of the Internal Revenue Code of 1986 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$10,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$50,000</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf79f54d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70429/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf79f54e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s170">26 USC 170 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e28326" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70430" style="-uslm-lc:I658145"><num class="fontsize12" value="70430">SEC. 70430. </num><heading>EXCEPTION TO PERCENTAGE OF COMPLETION METHOD OF ACCOUNTING FOR CERTAIN RESIDENTIAL CONSTRUCTION CONTRACTS.</heading><subsection class="firstIndent0 fontsize10" id="ycf7a436f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70430/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 460(e) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf7a4370-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70430/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in paragraph (1)—</chapeau><subparagraph class="fontsize10" id="ycf7a4371-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70430/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>home construction contract</quotedText>” both places it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>residential construction contract</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf7a4372-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70430/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(determined by substituting ‘3-year’ for ‘2-year’ in subparagraph (B)(i) for any residential construction contract which is not a home construction contract)</quotedText>” after “<quotedText>the requirements of clauses (i) and (ii) of subparagraph (B)</quotedText>”,</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf7a4373-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70430/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (4) and <amendingAction type="redesignate">redesignating</amendingAction> paragraph (5) as paragraph (4), and</content></paragraph><paragraph class="fontsize10" id="ycf7a4374-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70430/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subparagraph (A) of paragraph (4), as so redesignated, by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraph (4)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraph (3)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf7a4375-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70430/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Application of Exception for Purposes of Alternative Minimum Tax<inline class="noSmallCaps">.—</inline></heading><content>Section 56(a)(3) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>any home construction contract (as defined in section 460(e)(6))</quotedText>” and <amendingAction type="insert">inserting</amendingAction> <page identifier="/us/stat/139/240">139 STAT. 240</page>
“<quotedText>any residential construction contract (as defined in section 460(e)(4))</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf7a4376-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schC/s70430/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7a4377-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s56">26 USC 56 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to contracts entered into in taxable years beginning after the date of the enactment of this Act.</content></subsection></section>
</subchapter>
<subchapter id="d3245e28423" identifier="/us/pl/119/21/tVII/stA/ch4/schD" style="-uslm-lc:I658174"><num value="D">Subchapter D—</num><heading><b>Permanent Investments in Small Business and Rural America</b></heading>
<section id="d3245e28429" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431" style="-uslm-lc:I658145"><num class="fontsize12" value="70431">SEC. 70431. </num><heading>EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION.</heading><subsection class="firstIndent0 fontsize10" id="ycf7cb478-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Phased Increase in Exclusion for Gain From Qualified Small Business Stock<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf7cb479-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 1202(a)(1) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf7cb47a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7cb47b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau> In the case of a taxpayer other than a corporation, gross income shall not include—</chapeau><subparagraph class="fontsize10" id="ycf7cb47c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>except as provided in paragraphs (3) and (4), 50 percent of any gain from the sale or exchange of qualified small business stock acquired on or before the applicable date and held for more than 5 years, and</content></subparagraph><subparagraph class="fontsize10" id="ycf7cb47d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the applicable percentage of any gain from the sale or exchange of qualified small business stock acquired after the applicable date and held for at least 3 years.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf7cb47e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Applicable percentage<inline class="noSmallCaps">.—</inline></heading><content>Section 1202(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf7cb47f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Applicable percentage<inline class="noSmallCaps">.—</inline></heading><content>The applicable percentage under paragraph (1) shall be determined under the following table:<?GPOvSpace 04?>
<xhtml:table xmlns:xhtml="http://www.w3.org/1999/xhtml" class="Quoted" style="border-collapse:collapse; border=0;  -uslm-lc: 'c2,L0,tp0,p10,10/12,s55,13'; "><xhtml:colgroup><xhtml:col role="stub" style="min-width: 137pt;"/>
<xhtml:col role="figure" style="width:69pt ; max-width:69pt;"/>
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<xhtml:th style="min-width: 137.0pt; text-align:left; vertical-align:middle;"><b>“Years stock held:</b></xhtml:th><xhtml:th style="width:69.0pt ; max-width:69.0pt; text-align:right; vertical-align:middle;"><b>Applicable percentage:</b></xhtml:th></xhtml:tr>
</xhtml:thead><xhtml:tbody style="line-height:12pt; font-size:10pt;"><xhtml:tr style="-uslm-lc:I01"><xhtml:td leaderAlign="bottomLine" leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top;"><inline>3 years</inline></xhtml:td><xhtml:td style=" text-align:right; vertical-align:bottom;">50%    </xhtml:td></xhtml:tr>
<xhtml:tr style="-uslm-lc:I01"><xhtml:td leaderAlign="bottomLine" leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top;"><inline>4 years</inline></xhtml:td><xhtml:td style=" text-align:right; vertical-align:bottom;">75%    </xhtml:td></xhtml:tr>
<xhtml:tr style="-uslm-lc:I01"><xhtml:td leaderAlign="bottomLine" leaders="yes" stubHierarchy="1" style=" text-align:left; vertical-align:top;"><inline>5 years or more</inline></xhtml:td><xhtml:td style=" text-align:right; vertical-align:bottom;">100%”.</xhtml:td></xhtml:tr>
</xhtml:tbody></xhtml:table></content></paragraph></quotedContent><?GPOvSpace 04 ''.?></content></paragraph><paragraph class="fontsize10" id="ycf7d50c0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Applicable date; acquisition date<inline class="noSmallCaps">.—</inline></heading><content>Section 1202(a), as amended by paragraph (2), <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf7d50c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Applicable date; acquisition date<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><subparagraph class="fontsize10" id="ycf7d50c2-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7d50c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Applicable date</inline>.—</heading><content>The term ‘<term>applicable date</term>’ means the date of the enactment of this paragraph.</content></subparagraph><subparagraph class="fontsize10" id="ycf7d50c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Acquisition date<inline class="noSmallCaps">.—</inline></heading><content>In the case of any stock which would (but for this paragraph) be treated as having been acquired before, on, or after the applicable date, whichever is applicable, the acquisition date for purposes of this section shall be the first day on which such stock was held by the taxpayer determined after the application of section 1223.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf7d50c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Continued treatment as not item of tax preference<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf7d50c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/4/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 57(a)(7) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>An amount</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>In the case of stock <page identifier="/us/stat/139/241">139 STAT. 241</page>
acquired on or before the date of the enactment of the Creating Small Business Jobs Act of 2010, an amount</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf7d50c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/4/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1202(a)(4) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf7d50c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/4/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and</quotedText>” at the end of subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> a period, and</content></clause><clause class="fontsize10" id="ycf7d77d9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/4/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (C).</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf7d77da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Other conforming amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf7d77db-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/5/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Paragraphs (3)(A) and (4)(A) of section 1202(a) are each amended by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraph (1)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraph (1)(A)</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf7d77dc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/5/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Paragraph (4)(A) of section 1202(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and on or before the applicable date</quotedText>” after “<quotedText>2010</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf7d77dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/5/C" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>Sections 1202(b)(2), 1202(g)(2)(A), and 1202(j)(1)(A) are each amended by <amendingAction type="delete">striking</amendingAction> “<quotedText>more than 5 years</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>at least 3 years (more than 5 years in the case of stock acquired on or before the applicable date)</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf7d77de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7d77df-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s57">26 USC 57 note</ref>.</p></sidenote><inline class="smallCaps">Effective dates</inline>.—</heading><subparagraph class="fontsize10" id="ycf7d77e0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/6/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in subparagraph (B), the amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act.</content></subparagraph><subparagraph class="fontsize10" id="ycf7d77e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/a/6/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Continued treatment as not item of tax preference<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by paragraph (4) shall take effect as if included in the enactment of section 2011 of the Creating Small Business Jobs Act of 2010.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf7d77e2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Increase in Per Issuer Limitation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf7d77e3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (A) of section 1202(b)(1) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subparagraph class="fontsize10" id="ycf7d77e4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the applicable dollar limit for the taxable year, or”</content></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf7d77e5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Applicable dollar limit<inline class="noSmallCaps">.—</inline></heading><content>Section 1202 (b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf7dc606-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Applicable dollar limit<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of paragraph (1)(A), the applicable dollar limit for any taxable year with respect to eligible gain from 1 or more dispositions by a taxpayer of qualified business stock of a corporation is—</chapeau><subparagraph class="fontsize10" id="ycf7dc607-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>if such stock was acquired by the taxpayer on or before the applicable date, $10,000,000, reduced by the aggregate amount of eligible gain taken into account by the taxpayer under subsection (a) for prior taxable years and attributable to dispositions of stock issued by such corporation and acquired by the taxpayer before, on, or after the applicable date, and</content></subparagraph><subparagraph class="fontsize10" id="ycf7dc608-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>if such stock was acquired by the taxpayer after the applicable date, $15,000,000, reduced by the sum of—</chapeau><clause class="fontsize10" id="ycf7dc609-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the aggregate amount of eligible gain taken into account by the taxpayer under subsection (a) for prior taxable years and attributable to dispositions of stock issued by such corporation and acquired by the taxpayer before, on, or after the applicable date, plus</content></clause><clause class="fontsize10" id="ycf7dc60a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the aggregate amount of eligible gain taken into account by the taxpayer under subsection (a) for the taxable year and attributable to dispositions of <page identifier="/us/stat/139/242">139 STAT. 242</page>
stock issued by such corporation and acquired by the taxpayer on or before the applicable date.</content></clause></subparagraph></paragraph><paragraph class="indentUp0 fontsize10" id="ycf7dc60b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Inflation adjustment<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf7dc60c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7dc60d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>In the case of any taxable year beginning after 2026, the $15,000,000 amount in paragraph (4)(B) shall be increased by an amount equal to —</chapeau><clause class="fontsize10" id="ycf7dc60e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>such dollar amount, multiplied by</content></clause><clause class="fontsize10" id="ycf7dc60f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2025’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</content></clause><continuation class="firstIndent1 fontsize10" id="xcf7dc610-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124">If any increase under this subparagraph is not a multiple of $10,000, such increase shall be rounded to the nearest multiple of $10,000.</continuation></subparagraph><subparagraph class="fontsize10" id="ycf7dc611-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">No increase once limit reached<inline class="noSmallCaps">.—</inline></heading><content>If, for any taxable year, the eligible gain attributable to dispositions of stock issued by a corporation and acquired by the taxpayer after the applicable date exceeds the applicable dollar limit, then notwithstanding any increase under subparagraph (A) for any subsequent taxable year, the applicable dollar limit for such subsequent taxable year shall be zero.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf7dc612-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Separate returns<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (A) of section 1202(b)(3) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subparagraph class="fontsize10" id="ycf7ded23-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7ded24-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Separate returns</inline>.—</heading><chapeau>In the case of a separate return by a married individual for any taxable year—</chapeau><clause class="fontsize10" id="ycf7ded25-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>paragraph (4)(A) shall be applied by substituting ‘$5,000,000’ for ‘$10,000,000’, and</content></clause><clause class="fontsize10" id="ycf7ded26-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>paragraph (4)(B) shall be applied by substituting one-half of the dollar amount in effect under such paragraph for the taxable year for the amount so in effect.”</content></clause></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf7ded27-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7ded28-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s1202">26 USC 1202 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf7ded29-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Increase in Limit in Aggregate Gross Assets<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf7ded2a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subparagraphs (A) and (B) of section 1202(d)(1) are each amended by <amendingAction type="delete">striking</amendingAction> “<quotedText>$50,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$75,000,000</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf7ded2b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Inflation adjustment<inline class="noSmallCaps">.—</inline></heading><content>Section 1202(b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf7ded2c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7ded2d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">Inflation adjustment</inline>.—</heading><chapeau>In the case of any taxable year beginning after 2026, the $75,000,000 amounts in paragraphs (1)(A) and (1)(B) shall each be increased by an amount equal to—</chapeau><subparagraph class="fontsize10" id="ycf7ded2e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such dollar amount, multiplied by</content></subparagraph><subparagraph class="fontsize10" id="ycf7ded2f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2025’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</content></subparagraph><continuation class="firstIndent1 fontsize10" id="xcf7ded30-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">If any increase under this paragraph is not a multiple of $10,000, such increase shall be rounded to the nearest multiple of $10,000.”</continuation></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf7ded31-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70431/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7ded32-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s1202">26 USC 1202 note</ref>.</p></sidenote><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendments made by this subsection shall apply to stock issued after the date of the enactment of this Act.<page identifier="/us/stat/139/243">139 STAT. 243</page></content></paragraph></subsection></section>
<section id="d3245e28939" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70432" style="-uslm-lc:I658145"><num class="fontsize12" value="70432">SEC. 70432. </num><heading>REPEAL OF REVISION TO DE MINIMIS RULES FOR THIRD PARTY NETWORK TRANSACTIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf7e8873-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70432/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Reinstatement of Exception for De Minimis Payments as in Effect Prior to Enactment of American Rescue Plan Act of 2021<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf7e8874-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70432/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 6050W(e) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf7e8875-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Exception for De Minimis Payments by Third Party Settlement Organizations<inline class="noSmallCaps">.—</inline></heading><chapeau>A <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7e8876-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reports.</p></sidenote>third party settlement organization shall be required to report any information under subsection (a) with respect to third party network transactions of any participating payee only if—</chapeau><paragraph class="fontsize10" id="ycf7e8877-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions exceeds $20,000, and</content></paragraph><paragraph class="fontsize10" id="ycf7e8878-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>the aggregate number of such transactions exceeds 200.”</content></paragraph></subsection></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf7e8879-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70432/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7e887a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6050W">26 USC 6050W note</ref>.</p></sidenote><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendment made by this subsection shall take effect as if included in section 9674 of the American Rescue Plan Act.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf7e887b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70432/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Application of De Minimis Rule for Third Party Network Transactions to Backup Withholding<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf7e887c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70432/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 3406(b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf7eaf8d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><heading class="fontsize10 smallCaps">Other reportable payments include payments in settlement of third party network transactions only where aggregate transactions exceed reporting threshold for the calendar year<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf7eaf8e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Any payment in settlement of a third party network transaction required to be shown on a return required under section 6050W which is made during any calendar year shall be treated as a reportable payment only if—</chapeau><clause class="fontsize10" id="ycf7eaf8f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the aggregate number of transactions with respect to the participating payee during such calendar year exceeds the number of transactions specified in section 6050W(e)(2), and</content></clause><clause class="fontsize10" id="ycf7eaf90-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the aggregate amount of transactions with respect to the participating payee during such calendar year exceeds the dollar amount specified in section 6050W(e)(1) at the time of such payment.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf7eaf91-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Exception if third party network transactions made in prior year were reportable<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (A) shall not apply with respect to payments to any participating payee during any calendar year if one or more payments in settlement of third party network transactions made by the payor to the participating payee during the preceding calendar year were reportable payments.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf7eaf92-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70432/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7eaf93-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s3406">26 USC 3406 note</ref>.</p></sidenote><inline class="smallCaps">Effective date</inline>.—</heading><content>The amendment made by this subsection shall apply to calendar years beginning after December 31, 2024.</content></paragraph></subsection></section>
<section id="d3245e29067" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433" style="-uslm-lc:I658145"><num class="fontsize12" value="70433">SEC. 70433. </num><heading>INCREASE IN THRESHOLD FOR REQUIRING INFORMATION REPORTING WITH RESPECT TO CERTAIN PAYEES.</heading><subsection class="firstIndent0 fontsize10" id="ycf7f4bd4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 6041(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$600</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$2,000</quotedText>”.<page identifier="/us/stat/139/244">139 STAT. 244</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf7f4bd5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Inflation Adjustment<inline class="noSmallCaps">.—</inline></heading><content>Section 6041 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf7f4bd6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10 smallCaps">Inflation Adjustment<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any calendar year after 2026, the dollar amount in subsection (a) shall be increased by an amount equal to—</chapeau><paragraph class="fontsize10" id="ycf7f4bd7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>such dollar amount, multiplied by</content></paragraph><paragraph class="fontsize10" id="ycf7f4bd8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting ‘calendar year 2025’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.</content></paragraph><continuation class="fontsize10" id="xcf7f72e9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">If any increase under the preceding sentence is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100.”</continuation></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf7f72ea-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Application to Reporting on Remuneration for Services<inline class="noSmallCaps">.—</inline></heading><content>Section 6041A(a)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>is $600 or more</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>equals or exceeds the dollar amount in effect for such calendar year under section 6041(a)</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf7f72eb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Application to Backup Withholding<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 3406(b)(6) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf7f72ec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>$600</quotedText>” in subparagraph (A) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the dollar amount in effect for such calendar year under section 6041(a)</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf7f72ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Only Where Aggregate for Calendar Year Is $600 or More</headingText></quotedText>” in the heading and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Only Where in Excess of Threshold</headingText></quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf7f72ee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf7f72ef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/e/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>The heading of section 6041(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">of $600 or More</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Exceeding Threshold</headingText></quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf7f72f0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/e/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 6041(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>taxable year</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>calendar year</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf7f72f1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70433/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf7f72f2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s3406">26 USC 3406 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply with respect to payments made after December 31, 2025.</content></subsection></section>
<section id="d3245e29239" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434" style="-uslm-lc:I658145"><num class="fontsize12" value="70434">SEC. 70434. </num><heading>TREATMENT OF CERTAIN QUALIFIED SOUND RECORDING PRODUCTIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycf803643-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Election to Treat Costs as Expenses<inline class="noSmallCaps">.—</inline></heading><content>Section 181(a)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>qualified film or television production, and any qualified live theatrical production,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>qualified film or television production, any qualified live theatrical production, and any qualified sound recording production</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf803644-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Dollar Limitation<inline class="noSmallCaps">.—</inline></heading><content>Section 181(a)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf803645-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Qualified sound recording production<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (1) shall not apply to so much of the aggregate cost of any qualified sound recording production, or to so much of the aggregate, cumulative cost of all such qualified sound recording productions in the taxable year, as exceeds $150,000.”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf803646-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">No Other Deduction or Amortization Deduction Allowable<inline class="noSmallCaps">.—</inline></heading><content>Section 181(b) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>qualified film or television production or any qualified live theatrical production</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>qualified film or television production, any qualified live theatrical production, or any qualified sound recording production</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf803647-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Election<inline class="noSmallCaps">.—</inline></heading><content>Section 181(c)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>qualified film or television production or any qualified live theatrical <page identifier="/us/stat/139/245">139 STAT. 245</page>
production</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>qualified film or television production, any qualified live theatrical production, or any qualified sound recording production</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf803648-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Qualified Sound Recording Production Defined<inline class="noSmallCaps">.—</inline></heading><content>Section 181 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> subsections (f) and (g) as subsections (g) and (h), respectively, and by <amendingAction type="insert">inserting</amendingAction> after subsection (e) the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf803649-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Qualified Sound Recording Production<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section, the term ‘<term>qualified sound recording production</term>’ means a sound recording (as defined in <ref href="/us/usc/t17/s101">section 101 of title 17, United States Code</ref>) produced and recorded in the United States.”</content></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf80364a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Application of Termination<inline class="noSmallCaps">.—</inline></heading><content>Section 181(h), as redesignated by subsection (e), <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>qualified film and television productions or qualified live theatrical productions</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>qualified film and television productions, qualified live theatrical productions, or qualified sound recording productions</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf80364b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><heading class="fontsize10 smallCaps">Bonus Depreciation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf805d5c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/g/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Qualified sound recording production as qualified property<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 168(k)(2)(A)(i) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf805d5d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/g/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of subclause (IV), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or</quotedText>” at the end of subclause (V), and by <amendingAction type="insert">inserting</amendingAction> after subclause (V) the following:<quotedContent><subclause class="indentUp2 fontsize10" id="ycf805d5e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VI">“(VI) </num><content>which is a qualified sound recording production (as defined in subsection (f) of section 181) for which a deduction would have been allowable under section 181 without regard to subsections (a)(2) and (h) of such section or this subsection, and”</content></subclause></quotedContent>, and</content></subparagraph><subparagraph class="fontsize10" id="ycf805d5f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/g/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subclauses (IV) and (V) (as so amended) by <amendingAction type="delete">striking</amendingAction> “<quotedText>without regard to subsections (a)(2) and (g)</quotedText>” both places it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>without regard to subsections (a)(2) and (h)</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf805d60-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/g/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Production placed in service<inline class="noSmallCaps">.—</inline></heading><content>Section 168(k)(2)(H) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of clause (i), by <amendingAction type="delete">striking</amendingAction> the period at the end of clause (ii) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="add">adding</amendingAction> after clause (ii) the following:<quotedContent><subsection class="indentUp2 fontsize10" id="ycf805d61-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii)</num><content> a qualified sound recording production shall be considered to be placed in service at the time of initial release or broadcast.”</content></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf805d62-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/h" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">(h) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf805d63-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/h/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>The heading for section 181 <amendingAction type="amend">is amended</amendingAction> to read as follows: “<quotedText>treatment of certain qualified productions.</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf805d64-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/h/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>The table of sections for part VI of subchapter B of chapter 1 <amendingAction type="amend">is amended</amendingAction> <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf805d65-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26">26 USC </ref></p><p class="leftAlign firstIndent0 fontsize8" id="xcf805d66-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 161.</p></sidenote>by <amendingAction type="delete">striking</amendingAction> the item relating to section 181 and <amendingAction type="insert">inserting</amendingAction> the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 181. </designator>
<label>Treatment of certain qualified productions.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf805d67-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70434/i" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf805d68-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s168">26 USC 168 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to productions commencing in taxable years ending after the date of the enactment of this Act.</content></subsection></section>
<section id="d3245e29518" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70435" style="-uslm-lc:I658145"><num class="fontsize12" value="70435">SEC. 70435. </num><heading>EXCLUSION OF INTEREST ON LOANS SECURED BY RURAL OR AGRICULTURAL REAL PROPERTY.</heading><subsection class="firstIndent0 fontsize10" id="ycf80f9a9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70435/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Part III of subchapter B of chapter 1, as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 139K the following new section:<page identifier="/us/stat/139/246">139 STAT. 246</page>
<quotedContent><section class="indentUp2 firstIndent-2" id="ycf816eda-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="139L">“SEC. 139L. </num><heading class="bold"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf816edb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf816edc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s139L">26 USC 139L</ref>.</p></sidenote>INTEREST ON LOANS SECURED BY RURAL OR AGRICULTURAL REAL PROPERTY.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf816edd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Gross income shall not include 25 percent of the interest received by a qualified lender on any qualified real estate loan.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf816ede-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Qualified Lender<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>qualified lender</term>’ means—</chapeau><paragraph class="fontsize10" id="ycf816edf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>any bank or savings association the deposits of which are insured under the Federal Deposit Insurance Act (<ref href="/us/usc/t12/s1811/etseq">12 U.S.C. 1811 et seq.</ref>),</content></paragraph><paragraph class="fontsize10" id="ycf816ee0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>any State- or federally-regulated insurance company,</content></paragraph><paragraph class="fontsize10" id="ycf816ee1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><chapeau>any entity wholly owned, directly or indirectly, by a company that is treated as a bank holding company for purposes of section 8 of the International Banking Act of 1978 (<ref href="/us/usc/t12/s3106">12 U.S.C. 3106</ref>) if—</chapeau><subparagraph class="fontsize10" id="ycf8195f2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>such entity is organized, incorporated, or established under the laws of the United States or any State, and</content></subparagraph><subparagraph class="fontsize10" id="ycf8195f3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the principal place of business of such entity is in the United States (including any territory of the United States),</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf8195f4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>any entity wholly owned, directly or indirectly, by a company that is considered an insurance holding company under the laws of any State if such entity satisfies the requirements described in subparagraphs (A) and (B) of paragraph (3), and</content></paragraph><paragraph class="fontsize10" id="ycf8195f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><content>with respect to interest received on a qualified real estate loan secured by real estate described in subsection (c)(3)(A), any federally chartered instrumentality of the United States established under section 8.1(a) of the Farm Credit Act of 1971 (<ref href="/us/usc/t12/s2279aa-1/a">12 U.S.C. 2279aa-1(a)</ref>).</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf8195f6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Qualified Real Estate Loan<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf8195f7-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>qualified real estate loan</term>’ means any loan—</chapeau><subparagraph class="fontsize10" id="ycf8195f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>secured by—</chapeau><clause class="fontsize10" id="ycf8195f9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>rural or agricultural real estate, or</content></clause><clause class="fontsize10" id="ycf8195fa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>a leasehold mortgage (with a status as a lien) on rural or agricultural real estate,</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8195fb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>made to a person other than a specified foreign entity (as defined in section 7701(a)(51)), and</content></subparagraph><subparagraph class="fontsize10" id="ycf8195fc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>made after the date of the enactment of this section.</content></subparagraph></paragraph></subsection></section>
<continuation class="indentUp1 firstIndent1 fontsize10" id="xcf8195fd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">For purposes of the preceding sentence, the determination of whether property securing such loan is rural or agricultural real estate shall be made as of the time the interest income on such loan is accrued.</continuation><paragraph class="fontsize10" id="ycf8195fe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Refinancings<inline class="noSmallCaps">.—</inline></heading><content>For purposes of subparagraphs (A) and (C) of paragraph (1), a loan shall not be treated as made after the date of the enactment of this section to the extent that the proceeds of such loan are used to refinance a loan which was made on or before the date of the enactment of this section (or, in the case of any series of refinancings, the original loan was made on or before such date).</content></paragraph><paragraph class="fontsize10" id="ycf8195ff-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Rural or agricultural real estate<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>rural or agricultural real estate</term>’ means—<page identifier="/us/stat/139/247">139 STAT. 247</page></chapeau><subparagraph class="fontsize10" id="ycf819600-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>any real property which is substantially used for the production of one or more agricultural products,</content></subparagraph><subparagraph class="fontsize10" id="ycf819601-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>any real property which is substantially used in the trade or business of fishing or seafood processing, and</content></subparagraph><subparagraph class="fontsize10" id="ycf819602-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>any aquaculture facility.</content></subparagraph></paragraph><continuation class="indentUp1 firstIndent1 fontsize10" id="xcf819603-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">Such term shall not include any property which is not located in a State or a possession of the United States.</continuation><paragraph class="fontsize10" id="ycf819604-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Aquaculture facility<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>aquaculture facility</term>’ means any land, structure, or other appurtenance that is used for aquaculture (including any hatchery, rearing pond, raceway, pen, or incubator).</chapeau><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf819605-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf819606-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Coordination With Section 265</inline>.—</heading><chapeau>In the case of any qualified real estate loan, section 265 shall be applied—</chapeau><paragraph class="fontsize10" id="ycf819607-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>by treating any qualified real estate loan for purposes of subsection (a)(2) thereof as an obligation the interest on which is wholly exempt from the taxes imposed by this subtitle,</content></paragraph><paragraph class="fontsize10" id="ycf819608-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>by substituting ‘25 percent of the interest on indebtedness’ for ‘Interest on indebtedness’ in such subsection (a)(2),</content></paragraph><paragraph class="fontsize10" id="ycf819609-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>by treating 25 percent of the adjusted basis of any qualified real estate loan as adjusted basis of a tax-exempt obligation described in subsection (b)(4)(B) thereof, and</content></paragraph><paragraph class="fontsize10" id="ycf81960a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>by substituting ‘25 percent of the amount of such indebtedness’ for ‘the amount of such indebtedness’ in subsection (b)(6)(A)(a)(ii) thereof.”</content></paragraph></subsection></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf81960b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70435/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Clerical Amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for part III of subchapter B of chapter 1, as amended by the preceding provisions of this Act, is <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf81960c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26">26 USC </ref></p><p class="leftAlign firstIndent0 fontsize8" id="xcf81960d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 101</p></sidenote>amended by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 139K the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 139L. </designator>
<label>Interest on loans secured by rural or agricultural real property.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf81960e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70435/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf81960f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s139L">26 USC 139L note</ref>.</p></sidenote>The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.</content></subsection></section>
<section id="d3245e29762" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70436" style="-uslm-lc:I658145"><num class="fontsize12" value="70436">SEC. 70436. </num><heading>REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES.</heading><subsection class="firstIndent0 fontsize10" id="ycf81e430-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70436/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Transfer Tax<inline class="noSmallCaps">.—</inline></heading><content>Section 5811(a) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf81e431-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Rate<inline class="noSmallCaps">.—</inline></heading><chapeau>There shall be levied, collected, and paid on firearms transferred a tax at the rate of—</chapeau><paragraph class="fontsize10" id="ycf820b42-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>$200 for each firearm transferred in the case of a machinegun or a destructive device, and</content></paragraph><paragraph class="fontsize10" id="ycf820b43-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>$0 for any firearm transferred which is not described in paragraph (1).”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf820b44-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70436/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Making Tax<inline class="noSmallCaps">.—</inline></heading><content>Section 5821(a) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf820b45-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Rate<inline class="noSmallCaps">.—</inline></heading><chapeau>There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—</chapeau><paragraph class="fontsize10" id="ycf820b46-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>$200 for each firearm made in the case of a machinegun or a destructive device, and</content></paragraph><paragraph class="fontsize10" id="ycf820b47-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>$0 for any firearm made which is not described in paragraph (1).”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf820b48-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70436/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 4182(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following: “<quotedText>For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.</quotedText>”<page identifier="/us/stat/139/248">139 STAT. 248</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf820b49-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70436/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf820b4a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s4182">26 USC 4182 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to calendar quarters beginning more than 90 days after the date of the enactment of this Act.</content></subsection></section>
<section id="d3245e29857" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70437" style="-uslm-lc:I658145"><num class="fontsize12" value="70437">SEC. 70437. </num><heading>TREATMENT OF CAPITAL GAINS FROM THE SALE OF CERTAIN FARMLAND PROPERTY.</heading><subsection class="firstIndent0 fontsize10" id="ycf82a78b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70437/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Part IV of subchapter O of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> section 1062 as section 1063 and by <amendingAction type="insert">inserting</amendingAction> after section 1061 the following new section:<quotedContent><section class="indentUp2 firstIndent-2" id="ycf8343cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="1062">“SEC. 1062. </num><heading class="bold"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8343cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s1062">26 USC 1062 note</ref>.</p></sidenote>GAIN FROM THE SALE OR EXCHANGE OF QUALIFIED FARMLAND PROPERTY TO QUALIFIED FARMERS.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf8343ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Election to Pay Tax in Installments<inline class="noSmallCaps">.—</inline></heading><content>In the case of gain from the sale or exchange of qualified farmland property to a qualified farmer, at the election of the taxpayer, the portion of the net income tax of such taxpayer for the taxable year of the sale or exchange which is equal to the applicable net tax liability shall be paid in 4 equal installments.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf8343cf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Rules Relating to Installment Payments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf8343d0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Date for payment of installments<inline class="noSmallCaps">.—</inline></heading><content>If an election is made under subsection (a), the first installment shall be paid on the due date (determined without regard to any extension of time for filing the return) for the return of tax for the taxable year in which the sale or exchange occurs and each succeeding installment shall be paid on the due date (as so determined) for the return of tax for the taxable year following the taxable year with respect to which the preceding installment was made.</content></paragraph><paragraph class="fontsize10" id="ycf836ae1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Acceleration of payment<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf836ae2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>If there is an addition to tax for failure to timely pay any installment required under this section, then the unpaid portion of all remaining installments shall be due on the date of such failure.</content></subparagraph><subparagraph class="fontsize10" id="ycf836ae3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Individuals<inline class="noSmallCaps">.—</inline></heading><content>In the case of an individual, if the individual dies, then the unpaid portion of all remaining installment shall be paid on the due date for the return of tax for the taxable year in which the taxpayer dies.</content></subparagraph><subparagraph class="fontsize10" id="ycf836ae4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">C corporations<inline class="noSmallCaps">.—</inline></heading><content>In the case of a taxpayer which is a C corporation, trust, or estate, if there is a liquidation or sale of substantially all the assets of the taxpayer (including in a title 11 or similar case), a cessation of business by the taxpayer (in the case of a C corporation), or any similar circumstance, then the unpaid portion of all remaining installments shall be due on the date of such event (or in the case of a title 11 or similar case, the day before the petition is filed). <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf836ae5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Contracts.</p></sidenote>The preceding sentence shall not apply to the sale of substantially all the assets of a taxpayer to a buyer if such buyer enters into an agreement with the Secretary under which such buyer is liable for the remaining installments due under this subsection in the same manner as if such buyer were the taxpayer.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf836ae6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Proration of deficiency to installments<inline class="noSmallCaps">.—</inline></heading><content>If an election is made under subsection (a) to pay the applicable net tax liability in installments and a deficiency has been assessed with respect to such applicable net tax liability, the deficiency shall be prorated to the installments payable under subsection (a). The part of the deficiency so prorated to any <page identifier="/us/stat/139/249">139 STAT. 249</page>
installment the date for payment of which has not arrived shall be collected at the same time as, and as a part of, such installment. <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf836ae7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Notice.</p></sidenote>The part of the deficiency so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary. This section shall not apply if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf836ae8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Election<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf836ae9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf836aea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Any election under subsection (a) shall be made not later than the due date for the return of tax for the taxable year described in subsection (a).</content></paragraph><paragraph class="fontsize10" id="ycf836aeb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Partnerships and s corporations<inline class="noSmallCaps">.—</inline></heading><content>In the case of a sale or exchange described in subsection (a) by a partnership or S corporation, the election under subsection (a) shall be made at the partner or shareholder <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf836aec-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf836aed-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote>level. The Secretary may prescribe such regulations or other guidance as necessary to carry out the purposes of this paragraph.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf836aee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf836aef-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Applicable net tax liability<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf836af0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The applicable net tax liability with respect to the sale or exchange of any property described in subsection (a) is the excess (if any) of—</chapeau><clause class="fontsize10" id="ycf836af1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>such taxpayer’s net income tax for the taxable year, over</content></clause><clause class="fontsize10" id="ycf836af2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>such taxpayer’s net income tax for such taxable year determined without regard to any gain recognized from the sale or exchange of such property.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf836af3-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Net income tax<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>net income tax</term>’ means the regular tax liability reduced by the credits allowed under subparts A, B, and D of part IV of subchapter A.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf836af4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Qualified farmland property<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf836af5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>qualified farmland property</term>’ means real property located in the United States—</chapeau><clause class="fontsize10" id="ycf836af6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>which—</chapeau><subclause class="fontsize10" id="ycf836af7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>has been used by the taxpayer as a farm for farming purposes, or</content></subclause><subclause class="fontsize10" id="ycf836af8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>leased by the taxpayer to a qualified farmer for farming purposes,</content></subclause><continuation class="firstIndent1 fontsize10" id="xcf836af9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126">during substantially all of the 10-year period ending on the date of the qualified sale or exchange, and</continuation></clause><clause class="fontsize10" id="ycf836afa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>which is subject to a covenant or other legally enforceable restriction which prohibits the use of such property other than as a farm for farming purposes for any period before the date that is 10 years after the date of the sale or exchange described in subsection (a).</content></clause><continuation class="firstIndent1 fontsize10" id="xcf836afb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124">For purposes of clause (i), property which is used or leased by a partnership or S corporation in a manner described in such clause shall be treated as used or leased in such manner by each person who holds a direct or indirect interest in such partnership or S corporation.</continuation></subparagraph><subparagraph class="fontsize10" id="ycf836afc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Farm; farming purposes<inline class="noSmallCaps">.—</inline></heading><content>The terms ‘farm’ and ‘farming purposes’ have the respective meanings given such terms under section 2032A(e).<page identifier="/us/stat/139/250">139 STAT. 250</page></content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf836afd-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Qualified farmer<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>qualified farmer</term>’ means any individual who is actively engaged in farming (within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986 (<ref href="/us/usc/t7/s1308–1/b">7 U.S.C. 1308–1(b)</ref> and (c))).</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf836afe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Return Requirement<inline class="noSmallCaps">.—</inline></heading><content>A taxpayer making an election under subsection (a) shall include with the return for the taxable year of the sale or exchange described in subsection (a) a copy of the covenant or other legally enforceable restriction described in subsection (d)(2)(A)(ii).”</content></subsection></section>
</quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf836aff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70437/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Clerical Amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of sections for part IV of subchapter O of chapter 1 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="redesignate">redesignating</amendingAction> the item relating to section 1062 <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf836b00-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf836b01-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 1051.</p></sidenote>as relating to section 1063 and by <amendingAction type="insert">inserting</amendingAction> after the item relating to section 1061 the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 1062. </designator>
<label>Gain from the sale or exchange of qualified farmland property to qualified farmers.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf836b02-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70437/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf836b03-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s1062">26 USC 1062 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to sales or exchanges in taxable years beginning after the date of the enactment of this Act.</content></subsection></section>
<section id="d3245e30154" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70438" style="-uslm-lc:I658145"><num class="fontsize12" value="70438">SEC. 70438. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf839214-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading>EXTENSION OF RULES FOR TREATMENT OF CERTAIN DISASTER-RELATED PERSONAL CASUALTY LOSSES.</heading><content style="-uslm-lc:I658120">  For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (<ref href="/us/pl/116/260/dEE">division EE of Public Law 116–260</ref>), section 301 of such Act shall be applied by substituting the date of the enactment of this section for “the date of the enactment of this Act” each place it appears.</content></section>
<section id="d3245e30167" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70439" style="-uslm-lc:I658145"><num class="fontsize12" value="70439">SEC. 70439. </num><heading>RESTORATION OF TAXABLE REIT SUBSIDIARY ASSET TEST.</heading><subsection class="firstIndent0 fontsize10" id="ycf83b925-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70439/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 856(c)(4)(B)(ii) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>20 percent</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>25 percent</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf83b926-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch4/schD/s70439/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf83b927-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s856">26 USC 856 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendment made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
</subchapter>
</chapter>
<chapter id="d3245e30205" identifier="/us/pl/119/21/tVII/stA/ch5" style="-uslm-lc:I658174"><num value="5">CHAPTER 5—</num><heading><b>ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST ENERGY, AND OTHER REFORMS</b></heading>
<subchapter id="d3245e30211" identifier="/us/pl/119/21/tVII/stA/ch5/schA" style="-uslm-lc:I658174"><num value="A">Subchapter A—</num><heading><b>Termination of Green New Deal Subsidies</b></heading>
<section id="d3245e30217" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70501" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="70501">SEC. 70501. </num><heading>TERMINATION OF PREVIOUSLY-OWNED CLEAN VEHICLE CREDIT.</heading><content style="-uslm-lc:I658120">  Section 25E(g) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 31, 2032</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>September 30, 2025</quotedText>”.</content></section>
<section id="d3245e30233" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502" style="-uslm-lc:I658145"><num class="fontsize12" value="70502">SEC. 70502. </num><heading>TERMINATION OF CLEAN VEHICLE CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf842e58-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 30D(h) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>placed in service after December 31, 2032</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>acquired after September 30, 2025</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf842e59-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 30D(e) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf842e5a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in paragraph (1)(B)—</chapeau><subparagraph class="fontsize10" id="ycf842e5b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in clause (iii), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and</quotedText>” after the comma at the end,</content></subparagraph><subparagraph class="fontsize10" id="ycf842e5c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in clause (iv), by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and</quotedText>” and <amendingAction type="insert">inserting</amendingAction> a period, and</content></subparagraph><subparagraph class="fontsize10" id="ycf842e5d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="delete">striking</amendingAction> clause (v), and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf842e5e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in paragraph (2)(B)—<page identifier="/us/stat/139/251">139 STAT. 251</page></chapeau><subparagraph class="fontsize10" id="ycf842e5f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in clause (ii), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and</quotedText>” after the comma at the end,</content></subparagraph><subparagraph class="fontsize10" id="ycf842e60-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in clause (iii), by <amendingAction type="delete">striking</amendingAction> the comma at the end and <amendingAction type="insert">inserting</amendingAction> a period, and</content></subparagraph><subparagraph class="fontsize10" id="ycf842e61-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70502/b/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="delete">striking</amendingAction> clauses (iv) through (vi).</content></subparagraph></paragraph></subsection></section>
<section id="d3245e30333" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70503" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="70503">SEC. 70503. </num><heading>TERMINATION OF QUALIFIED COMMERCIAL CLEAN VEHICLES CREDIT.</heading><content style="-uslm-lc:I658120">  Section 45W(g) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 31, 2032</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>September 30, 2025</quotedText>”.</content></section>
<section id="d3245e30349" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70504" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="70504">SEC. 70504. </num><heading>TERMINATION OF ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT.</heading><content style="-uslm-lc:I658120">  Section 30C(i) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 31, 2032</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>June 30, 2026</quotedText>”.</content></section>
<section id="d3245e30366" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70505" style="-uslm-lc:I658145"><num class="fontsize12" value="70505">SEC. 70505. </num><heading>TERMINATION OF ENERGY EFFICIENT HOME IMPROVEMENT CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf845572-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70505/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 25C(h) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>placed in service</quotedText>” and all that follows through “<quotedText>December 31, 2032</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>placed in service after December 31, 2025</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf845573-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70505/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 25C(d)(2)(C) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf847c84-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><chapeau>Any oil furnace or hot water boiler which—</chapeau><clause class="fontsize10" id="ycf847c85-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>meets or exceeds 2021 Energy Star efficiency criteria, and</content></clause><clause class="fontsize10" id="ycf847c86-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>is rated by the manufacturer for use with fuel blends at least 20 percent of the volume of which consists of an eligible fuel.”</content></clause></subparagraph></quotedContent>.</content></subsection></section>
<section id="d3245e30415" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70506" style="-uslm-lc:I658145"><num class="fontsize12" value="70506">SEC. 70506. </num><heading>TERMINATION OF RESIDENTIAL CLEAN ENERGY CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf84a397-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70506/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 25D(h) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>to property placed in service after December 31, 2034</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>with respect to any expenditures made after December 31, 2025</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf84a398-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70506/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 25D(g) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf84a399-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70506/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (2), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and</quotedText>” after the comma at the end,</content></paragraph><paragraph class="fontsize10" id="ycf84a39a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70506/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (3), by <amendingAction type="delete">striking</amendingAction> “<quotedText> and before January 1, 2033, 30 percent,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>30 percent.</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf84a39b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70506/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraphs (4) and (5).</content></paragraph></subsection></section>
<section id="d3245e30477" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70507" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="70507">SEC. 70507. </num><heading>TERMINATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.</heading><content class="firstIndent0 fontsize10" id="xcf84caac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 179D <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf84caad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Termination<inline class="noSmallCaps">.—</inline></heading><content>This section shall not apply with respect to property the construction of which begins after June 30, 2026.”</content></subsection></quotedContent>.</content></section>
<section id="d3245e30501" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70508" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="70508">SEC. 70508. </num><heading>TERMINATION OF NEW ENERGY EFFICIENT HOME CREDIT.</heading><content style="-uslm-lc:I658120">  Section 45L(h) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 31, 2032</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>June 30, 2026</quotedText>”.</content></section>
<section id="d3245e30517" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70509" style="-uslm-lc:I658145"><num class="fontsize12" value="70509">SEC. 70509. </num><heading>TERMINATION OF COST RECOVERY FOR ENERGY PROPERTY.</heading><subsection class="firstIndent0 fontsize10" id="ycf8518ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70509/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Energy Property<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 168(e)(3)(B)(vi), as amended by <ref href="/us/pl/117/169/s13703">section 13703 of Public Law 117–169</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf8518cf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70509/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> subclause (I), and</content></paragraph><paragraph class="fontsize10" id="ycf8518d0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70509/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subclauses (II) and (III) as subclauses (I) and (II), respectively.<page identifier="/us/stat/139/252">139 STAT. 252</page></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf8518d1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70509/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8518d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s168">26 USC 168 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by subsection (a) shall apply to property the construction of which begins after December 31, 2024.</content></subsection></section>
<section id="d3245e30568" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70510" style="-uslm-lc:I658145"><num class="fontsize12" value="70510">SEC. 70510. </num><heading>MODIFICATIONS OF ZERO-EMISSION NUCLEAR POWER PRODUCTION CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf853fe3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70510/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Restrictions Relating to Prohibited Foreign Entities<inline class="noSmallCaps">.—</inline></heading><content>Section 45U(c) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf853fe4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Restrictions relating to prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf853fe5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).</content></subparagraph><subparagraph class="fontsize10" id="ycf853fe6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Other prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><content>No credit shall be determined under subsection (a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf853fe7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70510/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf853fe8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45U">26 USC 45U note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.</content></subsection></section>
<section id="d3245e30627" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70511" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="70511">SEC. 70511. </num><heading>TERMINATION OF CLEAN HYDROGEN PRODUCTION CREDIT.</heading><content style="-uslm-lc:I658120">  Section 45V(c)(3)(C) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>January 1, 2033</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>January 1, 2028</quotedText>”.</content></section>
<section id="d3245e30643" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512" style="-uslm-lc:I658145"><num class="fontsize12" value="70512">SEC. 70512. </num><heading>TERMINATION AND RESTRICTIONS ON CLEAN ELECTRICITY PRODUCTION CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf89d3c9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf89d3ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">Termination for Wind and Solar Facilities</inline>.—</heading><chapeau>Section 45Y(d) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf89d3cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>The amount of</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Subject to paragraph (4), the amount of</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf89d3cc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (3) and <amendingAction type="insert">inserting</amendingAction> the following new paragraphs:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf89fadd-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Applicable year<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this subsection, the term ‘<term>applicable year</term>’ means calendar year 2032.</content></paragraph><paragraph class="indentUp0 fontsize10" id="ycf89fade-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Termination for wind and solar facilities<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf89fadf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>This section shall not apply with respect to any applicable facility placed in service after December 31, 2027.</content></subparagraph><subparagraph class="fontsize10" id="ycf89fae0-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Applicable facility<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph, the term ‘<term>applicable facility</term>’ means a qualified facility which—</chapeau><clause class="fontsize10" id="ycf89fae1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>uses wind to produce electricity (within the meaning of such term as used in section 45(d)(1), as determined without regard to any requirement under such section with respect to the date on which construction of property begins), or</content></clause><clause class="fontsize10" id="ycf89fae2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>uses solar energy to produce electricity (within the meaning of such term as used in section 45(d)(4), as determined without regard to any requirement under such section with respect to the date on which construction of property begins).”</content></clause></subparagraph></paragraph></quotedContent>.<page identifier="/us/stat/139/253">139 STAT. 253</page></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf89fae3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Restrictions Relating to Prohibited Foreign Entities<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45Y <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf89fae4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (b)(1), by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf89fae5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Material assistance from prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>qualified facility</term>’ shall not include any facility for which construction begins after December 31, 2025, if the construction of such facility includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52)).”</content></subparagraph></quotedContent>, and</content></paragraph><paragraph class="fontsize10" id="ycf8a21f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (g), by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf8a21f7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="13">“(13) </num><heading class="fontsize10 smallCaps">Restrictions relating to prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf8a21f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>No credit shall be determined under subsection (a) for any taxable year if the taxpayer is—</chapeau><clause class="fontsize10" id="ycf8a21f9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a specified foreign entity (as defined in section 7701(a)(51)(B)), or</content></clause><clause class="fontsize10" id="ycf8a21fa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8a21fb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8a21fc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf8a21fd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Effective control</inline>.—</heading><content>In the case of a taxpayer for which section 7701(a)(51)(D)(i)(II) is determined to apply for any taxable year, no credit shall be determined under subsection (a) for such taxable year if such determination relates to a qualified facility described in subsection (b)(1).”</content></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf8a21fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Definitions Relating to Prohibited Foreign Entities<inline class="noSmallCaps">.—</inline></heading><content>Section 7701(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraphs:<quotedContent><paragraph class="fontsize10" id="ycf8e8ecf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="51">“(51) </num><heading class="fontsize10 smallCaps">Prohibited foreign entity<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf8e8ed0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf8e8ed1-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Definition<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>prohibited foreign entity</term>’ means a specified foreign entity or a foreign-influenced entity.</content></clause><clause class="fontsize10" id="ycf8e8ed2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Determination<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycf8e8ed3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subject to subclause (II), for any taxable year, the determination as to whether an entity is a specified foreign entity or foreign-influenced entity shall be made as of the last day of such taxable year.</content></subclause><subclause class="fontsize10" id="ycf8e8ed4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Initial taxable year<inline class="noSmallCaps">.—</inline></heading><content>For purposes of the first taxable year beginning after the date of enactment of this paragraph, the determination as to whether an entity is a specified foreign entity described in clauses (i) through (iv) of subparagraph (B) shall be made as of the first day of such taxable year.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf8e8ed5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Specified foreign entity<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph, the term ‘<term>specified foreign entity</term>’ means—</chapeau><clause class="fontsize10" id="ycf8e8ed6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a foreign entity of concern described in subparagraph (A), (B), (D), or (E) of section 9901(8) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (<ref href="/us/pl/116/283">Public Law 116–283</ref>; <ref href="/us/usc/t15/s4651">15 U.S.C. 4651</ref>),</content></clause><clause class="fontsize10" id="ycf8e8ed7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>an entity identified as a Chinese military company operating in the United States in accordance <page identifier="/us/stat/139/254">139 STAT. 254</page>
with section 1260H of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (<ref href="/us/pl/116/283">Public Law 116–283</ref>; <ref href="/us/usc/t10/s113">10 U.S.C. 113 note</ref>),</content></clause><clause class="fontsize10" id="ycf8e8ed8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>an entity included on a list required by clause (i), (ii), (iv), or (v) of section 2(d)(2)(B) of <ref href="/us/pl/117/78">Public Law 117–78</ref> (<ref href="/us/stat/135/1527">135 Stat. 1527</ref>),</content></clause><clause class="fontsize10" id="ycf8eb5e9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>an entity specified under section 154(b) of the National Defense Authorization Act for Fiscal Year 2024 (<ref href="/us/pl/118/31">Public Law 118–31</ref>; <ref href="/us/usc/t10">10 U.S.C. note</ref> prec. 4651), or</content></clause><clause class="fontsize10" id="ycf8eb5ea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>a foreign-controlled entity.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8eb5eb-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Foreign-controlled entity<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subparagraph (B), the term ‘<term>foreign-controlled entity</term>’ means—</chapeau><clause class="fontsize10" id="ycf8eb5ec-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the government (including any level of government below the national level) of a covered nation,</content></clause><clause class="fontsize10" id="ycf8eb5ed-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>an agency or instrumentality of a government described in clause (i),</content></clause><clause class="fontsize10" id="ycf8eb5ee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>a person who is a citizen or national of a covered nation, provided that such person is not an individual who is a citizen, national, or lawful permanent resident of the United States,</content></clause><clause class="fontsize10" id="ycf8eb5ef-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>an entity or a qualified business unit (as defined in section 989(a)) incorporated or organized under the laws of, or having its principal place of business in, a covered nation, or</content></clause><clause class="fontsize10" id="ycf8eb5f0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>an entity (including subsidiary entities) controlled (as determined under subparagraph (G)) by an entity described in clause (i), (ii), (iii), or (iv).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8eb5f1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Foreign-influenced entity<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf8eb5f2-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subparagraph (A), the term ‘<term>foreign-influenced entity</term>’ means an entity—</chapeau><subclause class="fontsize10" id="ycf8eb5f3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><chapeau>with respect to which, during the taxable year—</chapeau><item class="fontsize10" id="ycf8eb5f4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>a specified foreign entity has the direct authority to appoint a covered officer of such entity,</content></item><item class="fontsize10" id="ycf8eb5f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>a single specified foreign entity owns at least 25 percent of such entity,</content></item><item class="fontsize10" id="ycf8eb5f6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>one or more specified foreign entities own in the aggregate at least 40 percent of such entity, or</content></item><item class="fontsize10" id="ycf8eb5f7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>at least 15 percent of the debt of such entity has been issued, in the aggregate, to 1 or more specified foreign entities, or</content></item></subclause><subclause class="fontsize10" id="ycf8eb5f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>which, during the previous taxable year, made a payment to a specified foreign entity pursuant to a contract, agreement, or other arrangement which entitles such specified foreign entity (or an entity related to such specified foreign entity) to exercise effective control over—</chapeau><item class="fontsize10" id="ycf8eb5f9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>any qualified facility or energy storage technology of the taxpayer (or any person related to the taxpayer), or<page identifier="/us/stat/139/255">139 STAT. 255</page></content></item><item class="fontsize10" id="ycf8eb5fa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><chapeau>with respect to any eligible component produced by the taxpayer (or any person related to the taxpayer)—</chapeau><subitem class="fontsize10" id="ycf8eb5fb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>the extraction, processing, or recycling of any applicable critical mineral, or</content></subitem><subitem class="fontsize10" id="ycf8eb5fc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><content>the production of an eligible component which is not an applicable critical mineral.</content></subitem></item></subclause></clause><clause class="fontsize10" id="ycf8eb5fd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Effective control<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycf8eb5fe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><item class="fontsize10" id="ycf8eb5ff-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><heading class="fontsize10 smallCaps">General rule<inline class="noSmallCaps">.—</inline></heading><content>Subject to subclause (II), for purposes of clause (i)(II), the term ‘<term>effective control</term>’ means 1 or more agreements or arrangements similar to those described in subclauses (II) and (III) which provide 1 or more contractual counterparties of a taxpayer with specific authority over key aspects of the production of eligible components, energy generation in a qualified facility, or energy storage which are not included in the measures of control through authority, ownership, or debt held which are described in clause (i)(I).</content></item><item class="fontsize10" id="ycf8eb600-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8eb601-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf8eb602-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Contracts.</p></sidenote><inline class="smallCaps">Guidance</inline>.—</heading><content>The Secretary shall issue such guidance as is necessary to carry out the purposes of this clause, including the establishment of rules to prevent entities from evading, circumventing, or abusing the application of the restrictions described subparagraph (C) and subclauses (II) and (III) of this clause through a contract, agreement, or other arrangement.</content></item></subclause><subclause class="fontsize10" id="ycf8eb603-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Application of rules prior to issuance of guidance<inline class="noSmallCaps">.—</inline></heading><chapeau>During any period prior to the date that the guidance described in subclause (I)(bb) is issued by the Secretary, for purposes of clause (i)(II), the term ‘<term>effective control</term>’ means the unrestricted contractual right of a contractual counterparty to—</chapeau><item class="fontsize10" id="ycf8eb604-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>determine the quantity or timing of production of an eligible component produced by the taxpayer,</content></item><item class="fontsize10" id="ycf8eb605-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>determine the amount or timing of activities related to the production of electricity undertaken at a qualified facility of the taxpayer or the storage of electrical energy in energy storage technology of the taxpayer,</content></item><item class="fontsize10" id="ycf8eb606-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>determine which entity may purchase or use the output of a production unit of the taxpayer that produces eligible components,</content></item><item class="fontsize10" id="ycf8eb607-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>determine which entity may purchase or use the output of a qualified facility of the taxpayer,</content></item><item class="fontsize10" id="ycf8eb608-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="ee">“(ee) </num><content>restrict access to data critical to production or storage of energy undertaken at a qualified facility of the taxpayer, or to <page identifier="/us/stat/139/256">139 STAT. 256</page>
the site of production or any part of a qualified facility or energy storage technology of the taxpayer, to the personnel or agents of such contractual counterparty, or</content></item><item class="fontsize10" id="ycf8eb609-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="ff">“(ff) </num><content>on an exclusive basis, maintain, repair, or operate any plant or equipment which is necessary to the production by the taxpayer of eligible components or electricity.</content></item></subclause><subclause class="fontsize10" id="ycf8eb60a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8eb60b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Intellectual property.</p></sidenote><inline class="smallCaps">Licensing and other agreements</inline>.—</heading><item class="fontsize10" id="ycf8eb60c-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to subclause (II), for purposes of clause (i)(II), the term ‘<term>effective control</term>’ means, with respect to a licensing agreement for the provision of intellectual property (or any other contract, agreement or other arrangement entered into with a contractual counterparty related to such licensing agreement) with respect to a qualified facility, energy storage technology, or the production of an eligible component, any of the following:</chapeau><subitem class="fontsize10" id="ycf8eb60d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>A contractual right retained by the contractual counterparty to specify or otherwise direct 1 or more sources of components, subcomponents, or applicable critical minerals utilized in a qualified facility, energy storage technology, or in the production of an eligible component.</content></subitem><subitem class="fontsize10" id="ycf8eb60e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><content>A contractual right retained by the contractual counterparty to direct the operation of any qualified facility, any energy storage technology, or any production unit that produces an eligible component.</content></subitem><subitem class="fontsize10" id="ycf8eb60f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="CC">“(CC) </num><content>A contractual right retained by the contractual counterparty to limit the taxpayer’s utilization of intellectual property related to the operation of a qualified facility or energy storage technology, or in the production of an eligible component.</content></subitem><subitem class="fontsize10" id="ycf8eb610-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="DD">“(DD) </num><content>A contractual right retained by the contractual counterparty to receive royalties under the licensing agreement or any similar agreement (or payments under any related agreement) beyond the 10th year of the agreement (including modifications or extensions thereof).</content></subitem><subitem class="fontsize10" id="ycf8eb611-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="EE">“(EE) </num><content>A contractual right retained by the contractual counterparty to direct or otherwise require the taxpayer to enter into an agreement for the provision of services for a duration longer than 2 years (including any modifications or extensions thereof).</content></subitem><subitem class="fontsize10" id="ycf8eb612-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="FF">“(FF) </num><content>Such contract, agreement, or other arrangement does not provide the licensee with all the technical data, information, and know-how necessary to <page identifier="/us/stat/139/257">139 STAT. 257</page>
enable the licensee to produce the eligible component or components subject to the contract, agreement, or other arrangement without further involvement from the contractual counterparty or a specified foreign entity.</content></subitem><subitem class="fontsize10" id="ycf8eb613-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="GG">“(GG) </num><content>Such contract, agreement, or other arrangement was entered into (or modified) on or after the date of enactment of this paragraph.</content></subitem></item><item class="fontsize10" id="ycf8eb614-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><heading class="fontsize10 smallCaps">Exception<inline class="noSmallCaps">.—</inline></heading><subitem class="fontsize10" id="ycf8eb615-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Item (aa) shall not apply in the case of a bona fide purchase or sale of intellectual property.</content></subitem><subitem class="fontsize10" id="ycf8eb616-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><heading class="fontsize10 smallCaps">Bona fide purchase or sale<inline class="noSmallCaps">.—</inline></heading><content>For purposes of item (aa), any purchase or sale of intellectual property where the agreement provides that ownership of the intellectual property reverts to the contractual counterparty after a period of time shall not be considered a bona-fide purchase or sale.</content></subitem></item></subclause><subclause class="fontsize10" id="ycf8edc27-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><heading class="fontsize10 smallCaps">Persons related to the taxpayer<inline class="noSmallCaps">.—</inline></heading><content>For purposes of subclauses (I), (II), and (III), the term ‘<term>taxpayer</term>’ shall include any person related to the taxpayer.</content></subclause><subclause class="fontsize10" id="ycf8edc28-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><heading class="fontsize10 smallCaps">Contractual counterparty<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this clause, the term ‘<term>contractual counterparty</term>’ means an entity with which the taxpayer has entered into a contract, agreement, or other arrangement.</content></subclause></clause><clause class="fontsize10" id="ycf8edc29-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8edc2a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf8edc2b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf8edc2c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Intellectual property.</p></sidenote><inline class="smallCaps">Guidance</inline>.—</heading><content>Not later than December 31, 2026, the Secretary shall issue such guidance as is necessary to carry out the purposes of this subparagraph, including establishment of rules to prevent entities from evading, circumventing, or abusing the application of the restrictions against impermissible technology licensing arrangements with specified foreign entities, such as through temporary transfers of intellectual property, retention by a specified foreign entity of a reversionary interest in transferred intellectual property, or otherwise.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8edc2d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Publicly traded entities<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf8edc2e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycf8edc2f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">Nonapplication of certain foreign-controlled entity rules<inline class="noSmallCaps">.—</inline></heading><chapeau>Subparagraph (C)(v) shall not apply in the case of any entity the securities of which are regularly traded on—</chapeau><item class="fontsize10" id="ycf8edc30-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>a national securities exchange which is registered with the Securities and Exchange Commission,</content></item><item class="fontsize10" id="ycf8edc31-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>the national market system established pursuant to section 11A of the Securities and Exchange Act of 1934, or</content></item><item class="fontsize10" id="ycf8edc32-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>any other exchange or other market which the Secretary has determined in guidance issued under section 1296(e)(1)(A)(ii) has <page identifier="/us/stat/139/258">139 STAT. 258</page>
rules adequate to carry out the purposes of part VI of subchapter P of chapter 1 of subtitle A.</content></item></subclause><subclause class="fontsize10" id="ycf8edc33-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Nonapplication of certain foreign-influenced entity rules<inline class="noSmallCaps">.—</inline></heading><chapeau>Subparagraph (D)(i)(I) shall not apply in the case of any entity—</chapeau><item class="fontsize10" id="ycf8edc34-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>the securities of which are regularly traded in a manner described in subclause (I), or</content></item><item class="fontsize10" id="ycf8edc35-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>for which not less than 80 percent of the equity securities of such entity are owned directly or indirectly by an entity which is described in item (aa).</content></item></subclause><subclause class="fontsize10" id="ycf8edc36-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><heading class="fontsize10 smallCaps">Exclusion of exchanges or markets in covered nations<inline class="noSmallCaps">.—</inline></heading><chapeau>Subclause (I)(cc) shall not apply with respect to any exchange or market which—</chapeau><item class="fontsize10" id="ycf8edc37-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>is incorporated or organized under the laws of a covered nation, or</content></item><item class="fontsize10" id="ycf8edc38-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>has its principal place of business in a covered nation.</content></item></subclause></clause><clause class="fontsize10" id="ycf8edc39-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Additional foreign-controlled entity requirements for publicly traded companies<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of an entity described in clause (i)(I), such entity shall be deemed to be a foreign-controlled entity under subparagraph (C)(v) if such entity is controlled (as determined under subparagraph (G)) by—</chapeau><subclause class="fontsize10" id="ycf8edc3a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>1 or more specified foreign entities (as determined without regard to subparagraph (B)(v)) that are each required to report their beneficial ownership pursuant to a rule described in clause (iii)(I)(bb), or</content></subclause><subclause class="fontsize10" id="ycf8edc3b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>1 or more foreign-controlled entities (as determined without regard to subparagraph (C)(v)) that are each required to report their beneficial ownership pursuant to a rule described in such clause.</content></subclause></clause><clause class="fontsize10" id="ycf8edc3c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Additional foreign-influenced entity requirements for publicly traded companies<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of an entity described in clause (i)(II), such entity shall be deemed to be a foreign-influenced entity under subparagraph (D)(i)(I) if—</chapeau><subclause class="fontsize10" id="ycf8edc3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><chapeau>during the taxable year—</chapeau><item class="fontsize10" id="ycf8edc3e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>a specified foreign entity has the authority to appoint a covered officer of such entity,</content></item><item class="fontsize10" id="ycf8edc3f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>a single specified foreign entity required to report its beneficial ownership under Rule 13d-3 of the Securities and Exchange Act of 1934 (or, in the case of an exchange or market described in clause (i)(I)(cc), an equivalent rule) owns not less than 25 percent of such entity, or</content></item><item class="fontsize10" id="ycf8edc40-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>1 or more specified foreign entities that are each required to report their beneficial ownership under Rule 13d-3 of the Securities and Exchange Act of 1934 own, in the <page identifier="/us/stat/139/259">139 STAT. 259</page>
aggregate, not less than 40 percent of such entity, or</content></item></subclause><subclause class="fontsize10" id="ycf8edc41-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>such entity has issued debt, as part of an original issuance, in excess of 15 percent of its publicly-traded debt to 1 or more specified foreign entities.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf8edc42-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><heading class="fontsize10 smallCaps">Covered officer<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph, the term ‘<term>covered officer</term>’ means, with respect to an entity—</chapeau><clause class="fontsize10" id="ycf8edc43-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a member of the board of directors, board of supervisors, or equivalent governing body,</content></clause><clause class="fontsize10" id="ycf8edc44-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>an executive-level officer, including the president, chief executive officer, chief operating officer, chief financial officer, general counsel, or senior vice president, or</content></clause><clause class="fontsize10" id="ycf8edc45-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>an individual having powers or responsibilities similar to those of officers or members described in clause (i) or (ii).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8edc46-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><heading class="fontsize10 smallCaps">Determination of control<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subparagraph (C)(v), the term ‘<term>control</term>’ means—</chapeau><clause class="fontsize10" id="ycf8edc47-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>in the case of a corporation, ownership (by vote or value) of more than 50 percent of the stock in such corporation,</content></clause><clause class="fontsize10" id="ycf8edc48-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the case of a partnership, ownership of more than 50 percent of the profits interests or capital interests in such partnership, or</content></clause><clause class="fontsize10" id="ycf8edc49-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>in any other case, ownership of more than 50 percent of the beneficial interests in the entity.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8edc4a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8edc4b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Determination of ownership</inline>.—</heading><content>For purposes of this paragraph, section 318(a)(2) shall apply for purposes of determining ownership of stock in a corporation. Similar principles shall apply for purposes of determining ownership of interests in any other entity.</content></subparagraph><subparagraph class="fontsize10" id="ycf8edc4c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">Other definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph—</chapeau><clause class="fontsize10" id="ycf8edc4d-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Applicable critical mineral<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>applicable critical mineral</term>’ has the same meaning given such term under section 45X(c)(6).</content></clause><clause class="fontsize10" id="ycf8edc4e-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Covered nation<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>covered nation</term>’ has the same meaning given such term under <ref href="/us/usc/t10/s4872/f/2">section 4872(f)(2) of title 10, United States Code</ref>.</content></clause><clause class="fontsize10" id="ycf8edc4f-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Eligible component<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>eligible component</term>’ has the same meaning given such term under section 45X(c)(1).</content></clause><clause class="fontsize10" id="ycf8edc50-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10 smallCaps">Energy storage technology<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>energy storage technology</term>’ has the same meaning given such term under section 48E(c)(2).</content></clause><clause class="fontsize10" id="ycf8edc51-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><heading class="fontsize10 smallCaps">Qualified facility<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>qualified facility</term>’ means—</chapeau><subclause class="fontsize10" id="ycf8edc52-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>a qualified facility, as defined in section 45Y(b)(1), and</content></subclause><subclause class="fontsize10" id="ycf8edc53-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>a qualified facility, as defined in section 48E(b)(3).</content></subclause></clause><clause class="fontsize10" id="ycf8edc54-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><heading class="fontsize10 smallCaps">Related<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>related</term>’ shall have the same meaning given such term under sections 267(b) and 707(b).<page identifier="/us/stat/139/260">139 STAT. 260</page></content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8f0365-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="J">“(J) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f0366-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf8f0367-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">Beginning of construction</inline>.—</heading><content>For purposes of applying any provision under this paragraph, the beginning of construction with respect to any property shall be determined pursuant to rules similar to the rules under Internal Revenue Service Notice 2013–29 and Internal Revenue Service Notice 2018-59 (as well as any subsequently issued guidance clarifying, modifying, or updating either such Notice), as in effect on January 1, 2025.</content></subparagraph><subparagraph class="fontsize10" id="ycf8f0368-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="K">“(K) </num><heading class="fontsize10 smallCaps">Regulations and guidance<inline class="noSmallCaps">.—</inline></heading><content>The Secretary may prescribe such regulations and guidance as may be necessary or appropriate to carry out the provisions of this paragraph, including rules to prevent the circumvention of any rules or restrictions with respect to prohibited foreign entities.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf8f0369-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="52">“(52) </num><heading class="fontsize10 smallCaps">Material assistance from a prohibited foreign entity<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf8f036a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f036b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>The term ‘<term>material assistance from a prohibited foreign entity</term>’ means—</chapeau><clause class="fontsize10" id="ycf8f036c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>with respect to any qualified facility or energy storage technology, a material assistance cost ratio which is less than the threshold percentage applicable under subparagraph (B), or</content></clause><clause class="fontsize10" id="ycf8f036d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>with respect to any facility which produces eligible components, a material assistance cost ratio which is less than the threshold percentage applicable under subparagraph (C).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8f036e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Threshold percentage for qualified facilities and energy storage technology<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f036f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf8f0370-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="noSmallCaps">—</inline></heading><chapeau>For purposes of subparagraph (A)(i), the threshold percentage shall be—</chapeau><clause class="fontsize10" id="ycf8f0371-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>in the case of a qualified facility the construction of which begins—</chapeau><subclause class="fontsize10" id="ycf8f0372-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>during calendar year 2026, 40 percent,</content></subclause><subclause class="fontsize10" id="ycf8f0373-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>during calendar year 2027, 45 percent,</content></subclause><subclause class="fontsize10" id="ycf8f0374-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>during calendar year 2028, 50 percent,</content></subclause><subclause class="fontsize10" id="ycf8f0375-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>during calendar year 2029, 55 percent, and</content></subclause><subclause class="fontsize10" id="ycf8f0376-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><content>after December 31, 2029, 60 percent, and</content></subclause></clause><clause class="fontsize10" id="ycf8f0377-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>in the case of energy storage technology the construction of which begins—</chapeau><subclause class="fontsize10" id="ycf8f0378-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>during calendar year 2026, 55 percent,</content></subclause><subclause class="fontsize10" id="ycf8f0379-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>during calendar year 2027, 60 percent,</content></subclause><subclause class="fontsize10" id="ycf8f037a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>during calendar year 2028, 65 percent,</content></subclause><subclause class="fontsize10" id="ycf8f037b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>during calendar year 2029, 70 percent, and</content></subclause><subclause class="fontsize10" id="ycf8f037c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><content>after December 31, 2029, 75 percent.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf8f037d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Threshold percentage for eligible components<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf8f037e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f037f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf8f0380-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates. </p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>For purposes of subparagraph (A)(ii), the threshold percentage shall be—</chapeau><subclause class="fontsize10" id="ycf8f0381-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><chapeau>in the case of any solar energy component (as such term is defined in section 45X(c)(3)(A)) which is sold—</chapeau><item class="fontsize10" id="ycf8f0382-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>during calendar year 2026, 50 percent,</content></item><item class="fontsize10" id="ycf8f0383-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>during calendar year 2027, 60 percent,<page identifier="/us/stat/139/261">139 STAT. 261</page></content></item><item class="fontsize10" id="ycf8f0384-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>during calendar year 2028, 70 percent,</content></item><item class="fontsize10" id="ycf8f0385-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>during calendar year 2029, 80 percent, and</content></item><item class="fontsize10" id="ycf8f0386-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="ee">“(ee) </num><content>after December 31, 2029, 85 percent,</content></item></subclause><subclause class="fontsize10" id="ycf8f0387-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>in the case of any wind energy component (as such term is defined in section 45X(c)(4)(A)) which is sold—</chapeau><item class="fontsize10" id="ycf8f0388-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>during calendar year 2026, 85 percent, and</content></item><item class="fontsize10" id="ycf8f0389-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>during calendar year 2027, 90 percent,</content></item></subclause><subclause class="fontsize10" id="ycf8f038a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><chapeau>in the case of any inverter described in subparagraphs (B) through (G) of section 45X(c)(2) which is sold—</chapeau><item class="fontsize10" id="ycf8f038b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>during calendar year 2026, 50 percent,</content></item><item class="fontsize10" id="ycf8f038c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>during calendar year 2027, 55 percent,</content></item><item class="fontsize10" id="ycf8f038d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>during calendar year 2028, 60 percent,</content></item><item class="fontsize10" id="ycf8f038e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>during calendar year 2029, 65 percent, and</content></item><item class="fontsize10" id="ycf8f038f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="ee">“(ee) </num><content>after December 31, 2029, 70 percent,</content></item></subclause><subclause class="fontsize10" id="ycf8f0390-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><chapeau>in the case of any qualifying battery component (as such term is defined in section 45X(c)(5)(A)) which is sold—</chapeau><item class="fontsize10" id="ycf8f0391-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>during calendar year 2026, 60 percent,</content></item><item class="fontsize10" id="ycf8f0392-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>during calendar year 2027, 65 percent,</content></item><item class="fontsize10" id="ycf8f0393-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>during calendar year 2028, 70 percent,</content></item><item class="fontsize10" id="ycf8f0394-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>during calendar year 2029, 80 percent, and</content></item><item class="fontsize10" id="ycf8f0395-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="ee">“(ee) </num><content>after December 31, 2029, 85 percent, and</content></item></subclause><subclause class="fontsize10" id="ycf8f0396-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><chapeau>subject to clause (ii), in the case of any applicable critical mineral (as such term is defined in section 45X(c)(6)) which is sold—</chapeau><item class="fontsize10" id="ycf8f0397-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>after December 31, 2025, and before January 1, 2030, 0 percent,</content></item><item class="fontsize10" id="ycf8f0398-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>during calendar year 2030, 25 percent,</content></item><item class="fontsize10" id="ycf8f0399-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>during calendar year 2031, 30 percent,</content></item><item class="fontsize10" id="ycf8f039a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>during calendar year 2032, 40 percent, and</content></item><item class="fontsize10" id="ycf8f039b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="ee">“(ee) </num><content>after December 31, 2032, 50 percent.</content></item></subclause></clause><clause class="fontsize10" id="ycf8f039c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Adjusted threshold percentage for applicable critical minerals<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f039d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><inline class="noSmallCaps">—</inline></heading><chapeau>Not later than December 31, 2027, the Secretary shall issue threshold percentages for each of the applicable critical minerals described in section 45X(c)(6)), which shall—</chapeau><subclause class="fontsize10" id="ycf8f039e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>apply in lieu of the threshold percentage determined under clause (i)(V) for each calendar year, and<page identifier="/us/stat/139/262">139 STAT. 262</page></content></subclause><subclause class="fontsize10" id="ycf8f039f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>equal or exceed the threshold percentage which would otherwise apply with respect to such applicable critical mineral under such clause for such calendar year, taking into account—</chapeau><item class="fontsize10" id="ycf8f03a0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>domestic geographic availability,</content></item><item class="fontsize10" id="ycf8f03a1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>supply chain constraints,</content></item><item class="fontsize10" id="ycf8f03a2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>domestic processing capacity needs, and</content></item><item class="fontsize10" id="ycf8f03a3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>national security concerns.</content></item></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf8f03a4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Material assistance cost ratio<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf8f03a5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Qualified facilities and energy storage technology<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f03a6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="noSmallCaps">—</inline></heading><chapeau>For purposes of subparagraph (A)(i), the term ‘<term>material assistance cost ratio</term>’ means the amount (expressed as a percentage) equal to the quotient of—</chapeau><subclause class="fontsize10" id="ycf8f03a7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><chapeau>an amount equal to—</chapeau><item class="fontsize10" id="ycf8f03a8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>the total direct costs to the taxpayer attributable to all manufactured products (including components) which are incorporated into the qualified facility or energy storage technology upon completion of construction, minus</content></item><item class="fontsize10" id="ycf8f03a9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><chapeau>the total direct costs to the taxpayer attributable to all manufactured products (including components) which are—</chapeau><subitem class="fontsize10" id="ycf8f03aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>incorporated into the qualified facility or energy storage technology upon completion of construction, and</content></subitem><subitem class="fontsize10" id="ycf8f03ab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><content>mined, produced, or manufactured by a prohibited foreign entity, divided by</content></subitem></item></subclause><subclause class="fontsize10" id="ycf8f03ac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the amount described in subclause (I)(aa).</content></subclause></clause><clause class="fontsize10" id="ycf8f03ad-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f03ae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">Eligible components</inline>.—</heading><chapeau>For purposes of subparagraph (A)(ii), the term ‘<term>material assistance cost ratio</term>’ means the amount (expressed as a percentage) equal to the quotient of—</chapeau><subclause class="fontsize10" id="ycf8f03af-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><chapeau>an amount equal to—</chapeau><item class="fontsize10" id="ycf8f03b0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>with respect to an eligible component, the total direct material costs that are paid or incurred (within the meaning of section 461 and any regulations issued under section 263A) by the taxpayer for production of such eligible component, minus</content></item><item class="fontsize10" id="ycf8f03b1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>with respect to an eligible component, the total direct material costs that are paid or incurred (within the meaning of section 461 and any regulations issued under section 263A) by the taxpayer for production of such eligible component that are mined, produced, or manufactured by a prohibited foreign entity, divided by</content></item></subclause><subclause class="fontsize10" id="ycf8f03b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the amount described in subclause (I)(aa).</content></subclause></clause><clause class="fontsize10" id="ycf8f03b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Safe harbor tables<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycf8f03b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f03b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf8f03b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><chapeau>Not later than December 31, 2026, the Secretary shall issue safe harbor tables (and such other guidance as deemed necessary) to—</chapeau><page identifier="/us/stat/139/263">139 STAT. 263</page>
<item class="fontsize10" id="ycf8f03b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>identify the percentage of total direct costs of any manufactured product which is attributable to a prohibited foreign entity,</content></item><item class="fontsize10" id="ycf8f03b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>identify the percentage of total direct material costs of any eligible component which is attributable to a prohibited foreign entity, and</content></item><item class="fontsize10" id="ycf8f03b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f03ba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote>provide all rules necessary to determine the amount of a taxpayer’s material assistance from a prohibited foreign entity within the meaning of this paragraph.</content></item></subclause><subclause class="fontsize10" id="ycf8f03bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f03bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="smallCaps">Safe harbors prior to issuance</inline>.—</heading><chapeau>For purposes of this paragraph, prior to the date on which the Secretary issues the safe harbor tables described in subclause (I), and for construction of a qualified facility or energy storage technology which begins on or before the date which is 60 days after the date of issuance of such tables, a taxpayer may—</chapeau><item class="fontsize10" id="ycf8f2acd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>use the tables included in Internal Revenue Service Notice 2025–08 to establish the percentage of the total direct costs of any listed eligible component and any manufactured product, and</content></item><item class="fontsize10" id="ycf8f2ace-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><chapeau><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f2acf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Certification.</p></sidenote>rely on a certification by the supplier of the manufactured product, eligible component, or constituent element, material, or subcomponent of an eligible component—</chapeau><subitem class="fontsize10" id="ycf8f2ad0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>of the total direct costs or the total direct material costs, as applicable, of such product or component that was not produced or manufactured by a prohibited foreign entity, or</content></subitem><subitem class="fontsize10" id="ycf8f2ad1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><content>that such product or component was not produced or manufactured by a prohibited foreign entity.</content></subitem></item></subclause><subclause class="fontsize10" id="ycf8f2ad2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><heading class="fontsize10 smallCaps">Exception<inline class="noSmallCaps">.—</inline></heading><chapeau>Notwithstanding subclauses (I) and (II)—</chapeau><item class="fontsize10" id="ycf8f2ad3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>if the taxpayer knows (or has reason to know) that a manufactured product or eligible component was produced or manufactured by a prohibited foreign entity, the taxpayer shall treat all direct costs with respect to such manufactured product, or all direct material costs with respect to such eligible component, as attributable to a prohibited foreign entity, and</content></item><item class="fontsize10" id="ycf8f2ad4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>if the taxpayer knows (or has reason to know) that the certification referred to in subclause (II)(bb) pertaining to a manufactured product or eligible component is inaccurate, the taxpayer may not rely on such certification.</content></item></subclause><subclause class="fontsize10" id="ycf8f2ad5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><heading class="fontsize10 smallCaps">Certification requirement<inline class="noSmallCaps">.—</inline></heading><chapeau>In a manner consistent with Treasury Regulation section 1.45X–4(c)(4)(i) (as in effect on the date of <page identifier="/us/stat/139/264">139 STAT. 264</page>
enactment of this paragraph), the certification referred to in subclause (II)(bb) shall—</chapeau><item class="fontsize10" id="ycf8f2ad6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><chapeau>include—</chapeau><subitem class="fontsize10" id="ycf8f2ad7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>the supplier’s employer identification number, or</content></subitem><subitem class="fontsize10" id="ycf8f2ad8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><content>any such similar identification number issued by a foreign government,</content></subitem></item><item class="fontsize10" id="ycf8f2ad9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>be signed under penalties of perjury,</content></item><item class="fontsize10" id="ycf8f2ada-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f2adb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote>be retained by the supplier and the taxpayer for a period of not less than 6 years and shall be provided to the Secretary upon request, and</content></item><item class="fontsize10" id="ycf8f2adc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><chapeau>be from the supplier from which the taxpayer purchased any manufactured product, eligible component, or constituent elements, materials, or subcomponents of an eligible component, stating—</chapeau><subitem class="fontsize10" id="ycf8f2add-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>that such property was not produced or manufactured by a prohibited foreign entity and that the supplier does not know (or have reason to know) that any prior supplier in the chain of production of that property is a prohibited foreign entity,</content></subitem><subitem class="fontsize10" id="ycf8f2ade-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><content>for purposes of section 45X, the total direct material costs for each component, constituent element, material, or subcomponent that were not produced or manufactured by a prohibited foreign entity, or</content></subitem><subitem class="fontsize10" id="ycf8f2adf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="CC">“(CC) </num><content>for purposes of section 45Y or section 48E, the total direct costs attributable to all manufactured products that were not produced or manufactured by a prohibited foreign entity.</content></subitem></item></subclause></clause><clause class="fontsize10" id="ycf8f2ae0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f2ae1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Designation.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf8f2ae2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><inline class="smallCaps">Existing contract</inline>.—</heading><chapeau>Upon the election of the taxpayer (in such form and manner as the Secretary shall designate), in the case of any manufactured product, eligible component, or constituent element, material, or subcomponent of an eligible component which is—</chapeau><subclause class="fontsize10" id="ycf8f2ae3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>acquired by the taxpayer, or manufactured or assembled by or for the taxpayer, pursuant to a binding written contract which was entered into prior to June 16, 2025, and</content></subclause><subclause class="fontsize10" id="ycf8f2ae4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II)</num><item class="inline" id="ycf8f2ae5-790c-11f0-9331-55115c4e2a93"><num value="aa">(aa) </num><content>placed into service before January 1, 2030 (or, in the case of an applicable facility, as defined in section 45Y(d)(4)(B), before January 1, 2028) in a facility the construction of which began before August 1, 2025, or</content></item><item class="indentUp0 fontsize10" id="ycf8f2ae6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>in the case of a constituent element, material, or subcomponent, used in a product sold before January 1, 2030,</content></item></subclause><continuation class="firstIndent1 fontsize10" id="xcf8f2ae7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126">the cost to the taxpayer with respect to such product, component, element, material, or subcomponent shall not be included for purposes of determining the material assistance cost ratio under this subparagraph.<page identifier="/us/stat/139/265">139 STAT. 265</page></continuation></clause><clause class="fontsize10" id="ycf8f2ae8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f2ae9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><inline class="smallCaps">Anti-circumvention rules</inline>.—</heading><chapeau>The Secretary shall prescribe such regulations and guidance as may be necessary or appropriate to prevent circumvention of the rules under this subparagraph, including prevention of—</chapeau><subclause class="fontsize10" id="ycf8f2aea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>any abuse of the exception provided under clause (iv) through the stockpiling of any manufactured product, eligible component, or constituent element, material, or subcomponent of an eligible component during any period prior to the application of the requirements under this paragraph, or</content></subclause><subclause class="fontsize10" id="ycf8f2aeb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>any evasion with respect to the requirements of this subparagraph where the facts and circumstances demonstrate that the beginning of construction of a qualified facility or energy storage technology has not in fact occurred.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf8f2aec-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Other definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph—</chapeau><clause class="fontsize10" id="ycf8f2aed-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Eligible component<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>eligible component</term>’ means—</chapeau><subclause class="fontsize10" id="ycf8f2aee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>any property described in section 45X(c)(1), or</content></subclause><subclause class="fontsize10" id="ycf8f2aef-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>any component which is identified by the Secretary pursuant to regulations or guidance issued under subparagraph (G).</content></subclause></clause><clause class="fontsize10" id="ycf8f2af0-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Energy storage technology<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>energy storage technology</term>’ has the same meaning given such term under section 48E(c)(2).</content></clause><clause class="fontsize10" id="ycf8f2af1-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Manufactured product<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>manufactured product</term>’ means—</chapeau><subclause class="fontsize10" id="ycf8f2af2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>a manufactured product which is a component of a qualified facility, as described in section 45Y(g)(11)(B) and any guidance issued thereunder, or</content></subclause><subclause class="fontsize10" id="ycf8f2af3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>any product which is identified by the Secretary pursuant to regulations or guidance issued under subparagraph (G).</content></subclause></clause><clause class="fontsize10" id="ycf8f2af4-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10 smallCaps">Qualified facility<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>qualified facility</term>’ means—</chapeau><subclause class="fontsize10" id="ycf8f2af5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>a qualified facility, as defined in section 45Y(b)(1),</content></subclause><subclause class="fontsize10" id="ycf8f2af6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>a qualified facility, as defined in section 48E(b)(3), and</content></subclause><subclause class="fontsize10" id="ycf8f2af7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>any qualified interconnection property (as defined in section 48E(b)(4)) which is part of the qualified investment with respect to a qualified facility (as described in section 48E(b)(1)).</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf8f2af8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><heading class="fontsize10 smallCaps">Determination of ownership; beginning of construction<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f2af9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>Rules similar to the rules under subparagraphs (H) and (J) of paragraph (51) shall apply for purposes of this paragraph.</content></subparagraph><subparagraph class="fontsize10" id="ycf8f2afa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><heading class="fontsize10 smallCaps">Regulations and guidance<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary may prescribe such regulations and guidance as may be necessary or appropriate to carry out the provisions of this paragraph, including—<page identifier="/us/stat/139/266">139 STAT. 266</page></chapeau><clause class="fontsize10" id="ycf8f2afb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>identification of components or products for purposes of clauses (i) and (iii) of subparagraph (E), and</content></clause><clause class="fontsize10" id="ycf8f2afc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>for purposes of subparagraph (A)(ii), rules to address facilities which produce more than one eligible component.”</content></clause></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf8f2afd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Denial of Credit for Certain Wind and Solar Leasing Arrangements<inline class="noSmallCaps">.—</inline></heading><content>Section 45Y <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycf8f520e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10 smallCaps">Denial of Credit for Wind and Solar Leasing Arrangements<inline class="noSmallCaps">.—</inline></heading><content>No credit shall be determined under this section with respect to any production of electricity during the taxable year with respect to property described in paragraph (1) or (4) of section 25D(d) (as applied by substituting ‘lessee’ for ‘taxpayer’) if the taxpayer rents or leases such property to a third party during such taxable year.”</content></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf8f520f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Emissions Rates Tables<inline class="noSmallCaps">.—</inline></heading><content>Section 45Y(b)(2)(C) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp3 fontsize10" id="ycf8f5210-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f5211-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p></sidenote><inline class="smallCaps">Existing studies</inline>.—</heading><content>For purposes of clause (i), in determining greenhouse gas emissions rates for types or categories of facilities for the purpose of determining whether a facility satisfies the requirements under paragraph (1), the Secretary shall consider studies published on or before the date of enactment of this clause which demonstrate a net lifecycle greenhouse gas emissions rate which is not greater than zero using widely accepted lifecycle assessment concepts, such as concepts described in standards developed by the International Organization for Standardization.”</content></clause></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf8f5212-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Nuclear Energy Communities<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf8f5213-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/f/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45(b)(11) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf8f5214-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/f/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in subparagraph (B)—</chapeau><clause class="fontsize10" id="ycf8f5215-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/f/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in clause (ii)(II), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end,</content></clause><clause class="fontsize10" id="ycf8f5216-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/f/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in clause (iii)(II), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, or</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf8f7927-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/f/1/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp0 fontsize10" id="ycf8f7928-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><chapeau><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8f7929-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote>for purposes of any qualified facility which is an advanced nuclear facility, a metropolitan statistical area which has (or, at any time during the period beginning after December 31, 2009, had) 0.17 percent or greater direct employment related to the advancement of nuclear power, including employment related to—</chapeau><subclause class="fontsize10" id="ycf8f792a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>an advanced nuclear facility,</content></subclause><subclause class="fontsize10" id="ycf8f792b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>advanced nuclear power research and development,</content></subclause><subclause class="fontsize10" id="ycf8f792c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>nuclear fuel cycle research, development, or production, including mining, enrichment, manufacture, storage, disposal, or recycling of nuclear fuel, and</content></subclause><subclause class="fontsize10" id="ycf8f792d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>the manufacturing or assembly of components used in an advanced nuclear facility.”</content></subclause></clause></quotedContent>, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf8f792e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/f/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf8fa03f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Advanced nuclear facilities<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/267">139 STAT. 267</page></chapeau><clause class="fontsize10" id="ycf8fa040-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8fa041-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>Subject to clause (ii), for purposes of subparagraph (B)(iv), the term ‘<term>advanced nuclear facility</term>’ means any nuclear facility the reactor design for which is approved in the manner described in section 45J(d)(2).</content></clause><clause class="fontsize10" id="ycf8fa042-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Special rule<inline class="noSmallCaps">.—</inline></heading><content>For purposes of clause (i), a facility shall be deemed to have a reactor design which is approved in the manner described in section 45J(d)(2) if the Nuclear Regulatory Commission has authorized construction and issued a site-specific construction permit or combined license with respect to such facility (without regard to whether the reactor design was approved after December 31, 1993).”</content></clause></subparagraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf8fa043-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/f/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Nonapplication for clean electricity investment credit<inline class="noSmallCaps">.—</inline></heading><content>Section 48E(a)(3)(A)(i) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, as applied without regard to clause (iv) thereof</quotedText>” after “<quotedText>section 45(b)(11)(B)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf8fa044-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/g" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45Y(b)(1) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf8fa045-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/g/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subparagraph (D) as subparagraph (E), and</content></paragraph><paragraph class="fontsize10" id="ycf8fa046-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/g/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subparagraph (C) the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf8fc757-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Determination of capacity<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subparagraph (C), additions of capacity of a facility shall be determined in any reasonable manner, including based on—</chapeau><clause class="fontsize10" id="ycf8fc758-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>determinations by, or reports to, the Federal Energy Regulatory Commission (including interconnection agreements), the Nuclear Regulatory Commission, or any similar entity, reflecting additions of capacity,</content></clause><clause class="fontsize10" id="ycf8fc759-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>determinations or reports reflecting additions of capacity made by an independent professional engineer,</content></clause><clause class="fontsize10" id="ycf8fc75a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>reports to, or issued by, regional transmission organizations or independent system operators reflecting additions of capacity, or</content></clause><clause class="fontsize10" id="ycf8fc75b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>any other method or manner provided by the Secretary.”</content></clause></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf8fc75c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/h" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">(h) </num><heading class="fontsize10 smallCaps">Prohibition on Transfer of Credits to Specified Foreign Entities<inline class="noSmallCaps">.—</inline></heading><content>Section 6418(g) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf8fc75d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Prohibition on transfer of credits to specified foreign entities<inline class="noSmallCaps">.—</inline></heading><content>With respect to any eligible credit described in clause (iii), (iv), (vi), (vii), (viii), or (xi) of subsection (f)(1)(A), an eligible taxpayer may not elect to transfer any portion of such credit to a taxpayer that is a specified foreign entity (as defined in section 7701(a)(51)(B)).”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf8fc75e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/i" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10 smallCaps">Extension of Period of Limitations for Errors Relating to Determining of Material Assistance From a Prohibited Foreign Entity<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 6501 <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf8fc75f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/i/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsection (o) as subsection (p), and</content></paragraph><paragraph class="fontsize10" id="ycf8fc760-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/i/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subsection (n) the following new subsection:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf8fc761-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="o">“(o) </num><heading class="fontsize10 smallCaps">Material Assistance From a Prohibited Foreign Entity<inline class="noSmallCaps">.—</inline></heading><content>In the case of a deficiency attributable to an error with <page identifier="/us/stat/139/268">139 STAT. 268</page>
respect to the determination under section 7701(a)(52) for any taxable year, such deficiency may be assessed at any time within 6 years after the return for such year was filed.”</content></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf8fee72-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/j" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="j">(j) </num><heading class="fontsize10 smallCaps">Imposition of Accuracy-related Penalties<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf8fee73-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/j/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 6662 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf8fee74-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="m">“(m) </num><heading class="fontsize10 smallCaps">Substantial Understatement of Income Tax Due to Disallowance of Applicable Energy Credits<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf8fee75-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a taxpayer for which there is a disallowance of an applicable energy credit for any taxable year, for purposes of determining whether there is a substantial understatement of income tax for such taxable year, subsection (d)(1) shall be applied—</chapeau><subparagraph class="fontsize10" id="ycf8fee76-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>in subparagraphs (A) and (B), by substituting ‘1 percent’ for ‘10 percent’ each place it appears, and</content></subparagraph><subparagraph class="fontsize10" id="ycf8fee77-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>without regard to subparagraph (C).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf8fee78-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Disallowance of an applicable energy credit<inline class="noSmallCaps">.—</inline></heading><content>For<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf8fee79-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote> purposes of this subsection, the term ‘<term>disallowance of an applicable energy credit</term>’ means the disallowance of a credit under section 45X, 45Y, or 48E by reason of overstating the material assistance cost ratio (as determined under section 7701(a)(52)) with respect to any qualified facility, energy storage technology, or facility which produces eligible components.”</content></paragraph></subsection></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf8fee7a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/j/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 6417(d)(6) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf90158b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Disallowance of an applicable energy credit<inline class="noSmallCaps">.—</inline></heading><content>In the case of an applicable entity which made an election under subsection (a) with respect to an applicable credit for which there is a disallowance described in section 6662(m)(2), subparagraph (A) shall apply with respect to any excessive payment resulting from such disallowance.”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf90158c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="k">(k) </num><heading class="fontsize10 smallCaps">Penalty for Substantial Misstatements on Certification Provided by Supplier<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf90158d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Part I of subchapter B of chapter 68 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 6695A the following new section:<quotedContent><section class="centered fontsize12" id="ycf9063ae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658145"><num class="fontsize12" value="6695B">“SEC. 6695B. </num><heading class="fontsize12"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9063af-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6695B">26 USC 6695B</ref>.</p></sidenote>PENALTY FOR SUBSTANTIAL MISSTATEMENTS ON CERTIFICATION PROVIDED BY SUPPLIER.</heading><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf9063b0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">Imposition of Penalty<inline class="noSmallCaps">.—</inline></heading><chapeau>If—</chapeau><paragraph class="fontsize10" id="ycf9063b1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><chapeau>a person—</chapeau><subparagraph class="fontsize10" id="ycf9063b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>provides a certification described in clause (iii)(II)(bb) of section 7701(a)(52)(D) with respect to any manufactured product, eligible component, or constituent element, material, or subcomponent of an eligible component, and</content></subparagraph><subparagraph class="fontsize10" id="ycf9063b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>knows, or reasonably should have known, that the certification would be used in connection with a determination under such section,</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf9063b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><chapeau>such person knows, or reasonably should have known, that such certification is inaccurate or false with respect to—</chapeau><subparagraph class="fontsize10" id="ycf9063b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>whether such property was produced or manufactured by a prohibited foreign entity, or</content></subparagraph><subparagraph class="fontsize10" id="ycf9063b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the total direct costs or total direct material costs of such property that was not produced or manufactured <page identifier="/us/stat/139/269">139 STAT. 269</page>
by a prohibited foreign entity that were provided on such certification, and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf9063b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><chapeau>the inaccuracy or falsity described in paragraph (2) resulted in the disallowance of an applicable energy credit (as defined in section 6662(m)(2)) and an understatement of income tax (within the meaning of section 6662(d)(2)) for the taxable year in an amount which exceeds the lesser of—</chapeau><subparagraph class="fontsize10" id="ycf9063b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>5 percent of the tax required to be shown on the return for the taxable year, or</content></subparagraph><subparagraph class="fontsize10" id="ycf9063b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>$100,000,</content></subparagraph><continuation class="firstIndent1 fontsize10" id="xcf9063ba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122">then such person shall pay a penalty in the amount determined under subsection (b).</continuation></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf9063bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Amount of Penalty<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount of the penalty imposed under subsection (a) on any person with respect to a certification shall be equal to the greater of—</chapeau><paragraph class="fontsize10" id="ycf9063bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>10 percent of the amount of the underpayment (as defined in section 6664(a)) solely attributable to the inaccuracy or falsity described in subsection (a)(2), or</content></paragraph><paragraph class="fontsize10" id="ycf9063bd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>$5,000.</content></paragraph></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf9063be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Exception<inline class="noSmallCaps">.—</inline></heading><content>No penalty shall be imposed under subsection (a) if the person establishes to the satisfaction of the Secretary that any inaccuracy or falsity described in subsection (a)(2) is due to a reasonable cause and not willful neglect.</content></subsection><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf9063bf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><content>Any term used in this section which is also used in section 7701(a)(52) shall have the meaning given such term in such section.”</content></subsection></section>
</quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf9063c0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Clerical amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf9063c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>Section 6696 <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf9063c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in the heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText>and 6695a</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6695a, and 6695b</quotedText>”,</content></clause><clause class="fontsize10" id="ycf9063c3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in subsections (a), (b), and (e), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and 6695A</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6695A, and 6695B</quotedText>”,</content></clause><clause class="fontsize10" id="ycf9063c4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/2/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>in subsection (c), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or 6695A</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6695A, or 6695B</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf9063c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/2/A/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><chapeau>in subsection (d)—</chapeau><subclause class="fontsize10" id="ycf9063c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/2/A/iv/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>in paragraph (1), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(or, in the case of any penalty under section 6695B, 6 years)</quotedText>” after “<quotedText>assessed within 3 years</quotedText>”, and</content></subclause><subclause class="fontsize10" id="ycf9063c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/2/A/iv/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>in paragraph (2), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(or, in the case of any claim for refund of an overpayment of any penalty assessed under section 6695B, 6 years)</quotedText>” after “<quotedText>filed within 3 years</quotedText>”.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf9063c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/k/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>The table of sections for part I of subchapter B of chapter 68 <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9063c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf9063ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 6671.</p></sidenote><amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after item relating to section 6695A the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 6695B. </designator>
<label>Penalty for substantial misstatements on certification provided by supplier.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf9063cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/l" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="l">(l) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9063cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf9063cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45">26 USC 45 note</ref>.</p></sidenote><inline class="smallCaps">Effective Dates</inline>.—</heading><paragraph class="fontsize10" id="ycf9063ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/l/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in paragraphs (2), (3), and (4), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycf9089df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/l/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Material assistance from prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (b)(1) shall apply to facilities for which construction begins after December 31, 2025.<page identifier="/us/stat/139/270">139 STAT. 270</page></content></paragraph><paragraph class="fontsize10" id="ycf9089e0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/l/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Penalty for substantial misstatements on certification provided by supplier<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (k) shall apply to certifications provided after December 31, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf9089e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70512/l/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Termination for wind and solar facilities<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (a) shall apply to facilities the construction of which begins after the date which is 12 months after the date of enactment of this Act.</content></paragraph></subsection></section>
<section id="d3245e32719" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513" style="-uslm-lc:I658145"><num class="fontsize12" value="70513">SEC. 70513. </num><heading>TERMINATION AND RESTRICTIONS ON CLEAN ELECTRICITY INVESTMENT CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf923792-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Termination for Wind and Solar Facilities<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 48E(e) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf923793-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>The amount of</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Subject to paragraph (4), the amount of</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf923794-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf925ea5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Termination for wind and solar facilities<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf925ea6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>This section shall not apply to any qualified property placed in service by the taxpayer after December 31, 2027, which is part of an applicable facility.</content></subparagraph><subparagraph class="fontsize10" id="ycf925ea7-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf925ea8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Applicable facility<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph, the term ‘<term>applicable facility</term>’ means a qualified facility which—</chapeau><clause class="fontsize10" id="ycf925ea9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>uses wind to produce electricity (within the meaning of such term as used in section 45(d)(1), as determined without regard to any requirement under such section with respect to the date on which construction of property begins), or</content></clause><clause class="fontsize10" id="ycf925eaa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>uses solar energy to produce electricity (within the meaning of such term as used in section 45(d)(4), as determined without regard to any requirement under such section with respect to the date on which construction of property begins).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf925eab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Exception<inline class="noSmallCaps">.—</inline></heading><content>This paragraph shall not apply with respect to any energy storage technology which is placed in service at any applicable facility.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf925eac-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Restrictions Relating to Prohibited Foreign Entities<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf925ead-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 48E <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf925eae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in subsection (b)—</chapeau><clause class="fontsize10" id="ycf925eaf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (6) as paragraph (7), and</content></clause><clause class="fontsize10" id="ycf925eb0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (5) the following new paragraph:<quotedContent><paragraph class="indentDown2 fontsize10" id="ycf9285c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Material assistance from prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><content>The terms ‘qualified facility’ and ‘qualified interconnection property’ shall not include any facility or property the construction, reconstruction, or erection of which begins after December 31, 2025, if the construction, reconstruction, or erection of such facility or property includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52)).”</content></paragraph></quotedContent>, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf9285c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subsection (c), by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf9285c3-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Material assistance from prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>energy storage technology</term>’ shall not include any property the construction of which begins after December <page identifier="/us/stat/139/271">139 STAT. 271</page>
31, 2025, if the construction of such property includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52)).”</content></paragraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf9285c4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Additional restrictions<inline class="noSmallCaps">.—</inline></heading><content>Section 48E(d) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf92acd5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Restrictions relating to prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf92acd6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>No credit shall be determined under subsection (a) for any taxable year if the taxpayer is—</chapeau><clause class="fontsize10" id="ycf92acd7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a specified foreign entity (as defined in section 7701(a)(51)(B)), or</content></clause><clause class="fontsize10" id="ycf92acd8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf92acd9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf92acda-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf92acdb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="smallCaps">Effective control</inline>.—</heading><content>In the case of a taxpayer for which section 7701(a)(51)(D)(i)(II) is determined to apply for any taxable year, no credit shall be determined under subsection (a) for such taxable year if such determination relates to a qualified facility described in subsection (b)(3) or energy storage technology described in subsection (c)(2).”</content></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf92acdc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Recapture<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf92acdd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/3/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 50(a) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycf92acde-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraphs (4) through (6) as paragraphs (5) through (7), respectively,</content></clause><clause class="fontsize10" id="ycf92acdf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (3) the following new paragraph:<quotedContent><paragraph class="indentDown2 fontsize10" id="ycf92d3f0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf92d3f1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><inline class="smallCaps">Payments to prohibited foreign entities</inline>.—</heading><subparagraph class="fontsize10" id="ycf92d3f2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf92d3f3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><inline class="smallCaps">In general</inline>.—</heading><content>If there is an applicable payment made by a specified taxpayer before the close of the 10-year period beginning on the date such taxpayer placed in service investment credit property which is eligible for the clean electricity investment credit under section 48E(a), then the tax under this chapter for the taxable year in which such applicable payment occurs shall be increased by 100 percent of the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted solely from reducing to zero any credit determined under section 46 which is attributable to the clean electricity investment credit under section 48E(a) with respect to such property.</content></subparagraph><subparagraph class="fontsize10" id="ycf92d3f4-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Applicable payment<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, the term ‘<term>applicable payment</term>’ means, with respect to any taxable year, a payment or payments described in section 7701(a)(51)(D)(i)(II).</content></subparagraph><subparagraph class="fontsize10" id="ycf92d3f5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Specified taxpayer<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, the term ‘<term>specified taxpayer</term>’ means any taxpayer who has been allowed a credit under section 48E(a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph.”</content></subparagraph></paragraph></quotedContent>,</content></clause><clause class="fontsize10" id="ycf92d3f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/3/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>in paragraph (5), as redesignated by clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or any applicable transaction to which paragraph (3)(A) applies,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>any applicable transaction to which paragraph (3)(A) applies, or any applicable payment to which paragraph (4)(A) applies,</quotedText>”, and<page identifier="/us/stat/139/272">139 STAT. 272</page></content></clause><clause class="fontsize10" id="ycf92d3f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/3/A/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><content>in paragraph (7), as redesignated by clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or (3)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(3), or (4)</quotedText>”.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf92d3f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Conforming amendments<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf92d3f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/3/B/i" role="instruction" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>Section 1371(d)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 50(a)(5)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 50(a)(6)</quotedText>”.</content></clause><clause class="fontsize10" id="ycf92d3fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/b/3/B/ii" role="instruction" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>Section 6418(g)(3) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>subsection (a)(5)</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsection (a)(7)</quotedText>”.</content></clause></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf92d3fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Denial of Credit for Expenditures for Certain Wind and Solar Leasing Arrangements<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf92d3fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 48E <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf92d3fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsection (i) as subsection (j), and</content></subparagraph><subparagraph class="fontsize10" id="ycf92d3fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subsection (h) the following new subsection:<quotedContent><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf92d3ff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Denial of Credit for Expenditures for Wind and Solar Leasing Arrangements<inline class="noSmallCaps">.—</inline></heading><content>No credit shall be determined under this section for any qualified investment during the taxable year with respect to property described in paragraph (1) or (4) of section 25D(d) (as applied by substituting ‘lessee’ for ‘taxpayer’) if the taxpayer rents or leases such property to a third party during such taxable year.”</content></subsection></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf92d400-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming rules<inline class="noSmallCaps">.—</inline></heading><content>Section 50 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf92fb11-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf92fb12-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10 smallCaps">Rules for Geothermal Heat Pumps<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section and section 168, the ownership of energy property described in section 48(a)(3)(A)(vii) shall be determined without regard to whether such property is readily usable by a person other than the lessee or service recipient.”</content></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf92fb13-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Domestic Content Rules<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (B) of section 48E(a)(3) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycf932224-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf932225-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf932226-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf932227-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">Domestic content<inline class="noSmallCaps">.—</inline></heading><chapeau>Rules similar to the rules of section 48(a)(12) shall apply, except that, for purposes of subparagraph (B) of such section and the application of rules similar to the rules of section 45(b)(9)(B), the adjusted percentage (as determined under section 45(b)(9)(C)) shall be determined as follows:</chapeau><clause class="fontsize10" id="ycf932228-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>In the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins before June 16, 2025, 40 percent (or, in the case of a qualified facility which is an offshore wind facility, 20 percent).</content></clause><clause class="fontsize10" id="ycf932229-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>In the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins on or after June 16, 2025, and before January 1, 2026, 45 percent (or, in the case of a qualified facility which is an offshore wind facility, 27.5 percent).</content></clause><clause class="fontsize10" id="ycf93222a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>In the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins during calendar year 2026, 50 percent (or, in the case of a qualified facility which is an offshore wind facility, 35 percent).<page identifier="/us/stat/139/273">139 STAT. 273</page></content></clause><clause class="fontsize10" id="ycf93222b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf93222c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>In the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins after December 31, 2026, 55 percent.”</content></clause></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf93222d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Elimination of Energy Credit for Certain Energy Property<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 48(a)(2) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf93222e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A)(ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2 percent</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>0 percent</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf93222f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf932230-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Nonapplication of increases to energy percentage<inline class="noSmallCaps">.—</inline></heading><content>For purposes of energy property described in subparagraph (A)(ii), the energy percentage applicable to such property pursuant to such subparagraph shall not be increased or otherwise adjusted by any provision of this section.”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf932231-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Application of Clean Electricity Investment Credit to Qualified Fuel Cell Property<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 48E, as amended by subsection (c), <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf932232-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsection (j) as subsection (k), and</content></paragraph><paragraph class="fontsize10" id="ycf932233-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subsection (i) the following new subsection:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf934944-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="j">“(j) </num><heading class="fontsize10 smallCaps">Application to Qualified Fuel Cell Property<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, in the case of any qualified fuel cell property (as defined in section 48(c)(1), as applied without regard to subparagraph (E) thereof)—</chapeau><paragraph class="fontsize10" id="ycf934945-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>subsection (b)(3)(A) shall be applied without regard to clause (iii) thereof,</content></paragraph><paragraph class="fontsize10" id="ycf934946-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>for purposes of subsection (a)(1), the applicable percentage shall be 30 percent and such percentage shall not be increased or otherwise adjusted by any other provision of this section, and</content></paragraph><paragraph class="fontsize10" id="ycf934947-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>subsection (g) shall not apply.”</content></paragraph></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf934948-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf934949-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf93494a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s48">26 USC 48 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Dates<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf93494b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/g/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in paragraphs (2), (3), (4), and (5), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycf93494c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/g/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Domestic content rules<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (d) shall apply on or after June 16, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf93494d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/g/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Elimination of energy credit for certain energy property<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (e) shall apply to property the construction of which begins on or after June 16, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf93494e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/g/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Application of clean electricity investment credit to qualified fuel cell property<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (f) shall apply to property the construction of which begins after December 31, 2025.</content></paragraph><paragraph class="fontsize10" id="ycf93494f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70513/g/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf934950-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Termination for wind and solar facilities<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (a) shall apply to facilities the construction of which begins after the date which is 12 months after the date of enactment of this Act.</content></paragraph></subsection></section>
<section id="d3245e33328" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514" style="-uslm-lc:I658145"><num class="fontsize12" value="70514">SEC. 70514. </num><heading>PHASE-OUT AND RESTRICTIONS ON ADVANCED MANUFACTURING PRODUCTION CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf945ac1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Modification of Provision Relating to Sale of Integrated Components<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (4) of section 45X(d) <amendingAction type="amend">is amended</amendingAction> to read as follows:<page identifier="/us/stat/139/274">139 STAT. 274</page>
<quotedContent><paragraph class="fontsize10" id="ycf9481d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Sale of integrated components<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf9481d3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, a person shall be treated as having sold an eligible component to an unrelated person if—</chapeau><clause class="fontsize10" id="ycf9481d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>such component (referred to in this paragraph as the ‘primary component’) is integrated, incorporated, or assembled into another eligible component (referred to in this paragraph as the ‘secondary component’) produced within the same manufacturing facility as the primary component, and</content></clause><clause class="fontsize10" id="ycf9481d5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the secondary component is sold to an unrelated person.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf9481d6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9481d7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Additional requirements<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (A) shall only apply with respect to a secondary component for which not less than 65 percent of the total direct material costs which are paid or incurred (within the meaning of section 461 and any regulations issued under section 263A) by the taxpayer to produce such secondary component are attributable to primary components which are mined, produced, or manufactured in the United States.”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf9481d8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Phase Out and Termination<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45X(b)(3) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf9481d9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in the heading, by <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">and termination</headingText></quotedText>” after “<quotedText><headingText class="smallCaps">Phase out</headingText></quotedText>”,</content></paragraph><paragraph class="fontsize10" id="ycf9481da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (A), in the matter preceding clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>subparagraph (C)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subparagraphs (C) and (D)</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf9481db-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9481dc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (C) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="fontsize10" id="ycf94cffd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Phase out for applicable critical minerals other than metallurgical coal<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycf94cffe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any applicable critical mineral (other than metallurgical coal) produced after December 31, 2030, the amount determined under this subsection with respect to such mineral shall be equal to the product of—</chapeau><subclause class="fontsize10" id="ycf94cfff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the amount determined under paragraph (1) with respect to such mineral, as determined without regard to this subparagraph, multiplied by</content></subclause><subclause class="fontsize10" id="ycf94d000-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the phase out percentage under clause (ii).</content></subclause></clause><clause class="fontsize10" id="ycf94d001-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf94d002-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">Phase out percentage for applicable critical minerals other than metallurgical coal<inline class="noSmallCaps">.—</inline></heading><chapeau>The phase out percentage under this clause is equal to—</chapeau><subclause class="fontsize10" id="ycf94d003-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>in the case of any applicable critical mineral produced during calendar year 2031, 75 percent,</content></subclause><subclause class="fontsize10" id="ycf94d004-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in the case of any applicable critical mineral produced during calendar year 2032, 50 percent,</content></subclause><subclause class="fontsize10" id="ycf94d005-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>in the case of any applicable critical mineral produced during calendar year 2033, 25 percent, and</content></subclause><subclause class="fontsize10" id="ycf94d006-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>in the case of any applicable critical mineral produced after December 31, 2033, 0 percent.<page identifier="/us/stat/139/275">139 STAT. 275</page></content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf94d007-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Termination for wind energy components<inline class="noSmallCaps">.—</inline></heading><content>This section shall not apply to any wind energy component produced and sold after December 31, 2027.</content></subparagraph><subparagraph class="fontsize10" id="ycf94d008-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Termination for metallurgical coal<inline class="noSmallCaps">.—</inline></heading><content>This section shall not apply to any metallurgical coal produced after December 31, 2029.”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf94d009-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Restrictions Relating to Prohibited Foreign Entities<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45X <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf94d00a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (c)(1), by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf94f71b-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Material assistance from prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><content>In the case of taxable years beginning after the date of enactment of this subparagraph, the term ‘<term>eligible component</term>’ shall not include any property which includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52), as applied by substituting ‘used in a product sold before January 1, 2027’ for ‘used in a product sold before January 1, 2030’ in subparagraph (D)(iv)(II)(bb) thereof).”</content></subparagraph></quotedContent>, and</content></paragraph><paragraph class="fontsize10" id="ycf94f71c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (d), as amended by subsection (a) of this section, by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf94f71d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Restrictions relating to prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf951e2e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>No credit shall be determined under subsection (a) for any taxable year if the taxpayer is—</chapeau><clause class="fontsize10" id="ycf951e2f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a specified foreign entity (as defined in section 7701(a)(51)(B)), or</content></clause><clause class="fontsize10" id="ycf951e30-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf951e31-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf951e32-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf951e33-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Effective control<inline class="noSmallCaps">.—</inline></heading><content>In the case of a taxpayer for which section 7701(a)(51)(D)(i)(II) is determined to apply for any taxable year, no credit shall be determined under subsection (a) for such taxable year if such determination relates to an eligible component described in subsection (c)(1).”</content></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf951e34-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Modification of Definition of Battery Module<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45X(c)(5)(B)(iii) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf951e35-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subclause (I)(bb), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end,</content></paragraph><paragraph class="fontsize10" id="ycf951e36-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subclause (II), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf951e37-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/d/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subclause:<quotedContent><subclause class="indentUp3 fontsize10" id="ycf951e38-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>which is comprised of all other essential equipment needed for battery functionality, such as current collector assemblies and voltage sense harnesses, or any other essential energy collection equipment.”</content></subclause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf951e39-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Inclusion of Metallurgical Coal as an Applicable Critical Mineral for Purposes of the Advanced Manufacturing Production Credit<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf951e3a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/e/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45X(c)(6) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf951e3b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/e/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subparagraphs (R) through (Z) as subparagraphs (S) through (AA), respectively, and</content></subparagraph><subparagraph class="fontsize10" id="ycf951e3c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/e/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subparagraph (Q) the following new subparagraph:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf951e3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="R">“(R) </num><heading class="fontsize10 smallCaps">Metallurgical coal<inline class="noSmallCaps">.—</inline></heading><content>Metallurgical coal which is suitable for use in the production of steel (within the <page identifier="/us/stat/139/276">139 STAT. 276</page>
meaning of the notice published by the Department of Energy entitled ‘Critical Material List; Addition of Metallurgical Coal Used for Steelmaking’ (<ref href="/us/fr/90/22711">90 Fed. Reg. 22711</ref> (May 29, 2025))), regardless of whether such production occurs inside or outside of the United States.”</content></subparagraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf951e3e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/e/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Credit amount<inline class="noSmallCaps">.—</inline></heading><content>Section 45X(b)(1)(M) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(2.5 percent in the case of metallurgical coal)</quotedText>” after “<quotedText>10 percent</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf951e3f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf951e40-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf951e41-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45X">26 USC 45X note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Dates<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf951e42-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycf951e43-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70514/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Modification of provision relating to sale of integrated components<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (a) shall apply to components sold during taxable years beginning after December 31, 2026.</content></paragraph></subsection></section>
<section id="d3245e33724" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70515" style="-uslm-lc:I658145"><num class="fontsize12" value="70515">SEC. 70515. </num><heading>RESTRICTION ON THE EXTENSION OF ADVANCED ENERGY PROJECT CREDIT PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="ycf954554-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70515/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 48C(e)(3)(C) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>shall be increased</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>shall not be increased</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf954555-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schA/s70515/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf954556-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s48C">26 USC 48C note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this section shall take effect on the date of enactment of this Act.</content></subsection></section>
</subchapter>
<subchapter id="d3245e33761" identifier="/us/pl/119/21/tVII/stA/ch5/schB" style="-uslm-lc:I658174"><num value="B">Subchapter B—</num><heading><b>Enhancement of America-first Energy Policy</b></heading>
<section id="d3245e33767" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521" style="-uslm-lc:I658145"><num class="fontsize12" value="70521">SEC. 70521. </num><heading>EXTENSION AND MODIFICATION OF CLEAN FUEL PRODUCTION CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf976837-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Prohibition on Foreign Feedstocks<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf976838-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45Z(f)(1)(A) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf976839-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in clause (i)(II)(bb), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end,</content></subparagraph><subparagraph class="fontsize10" id="ycf97683a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf97683b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="fontsize10" id="ycf97683c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>such fuel is exclusively derived from a feedstock which was produced or grown in the United States, Mexico, or Canada.”</content></clause></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf97683d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf97683e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45Z">26 USC 45Z note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall apply to transportation fuel produced after December 31, 2025.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf97683f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Prohibition on Negative Emission Rates<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf976840-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45Z(b)(1) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf976841-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (C) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf978f52-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Rounding of emissions rate<inline class="noSmallCaps">.—</inline></heading><content>The Secretary may round the emissions rates under subparagraph (B) to the nearest multiple of 5 kilograms of CO2e per mmBTU.”</content></subparagraph></quotedContent>, and</content></subparagraph><subparagraph class="fontsize10" id="ycf978f53-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf978f54-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Prohibition on negative emission rates<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section, the emissions rate for a transportation fuel may not be less than zero.”</content></subparagraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf978f55-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf978f56-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45Z">26 USC 45Z note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall apply to emissions rates published for transportation fuel produced after December 31, 2025.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf978f57-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Determination of Emissions Rate<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/277">139 STAT. 277</page></chapeau><paragraph class="fontsize10" id="ycf978f58-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 45Z(b)(1)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new clauses:<quotedContent><clause class="indentUp2 fontsize10" id="ycf978f59-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10 smallCaps">Exclusion of indirect land use changes<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding clauses <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf978f5a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote>(i), (ii), and (iii), the emissions rate shall be adjusted as necessary to exclude any emissions attributed to indirect land use change. Any such adjustment shall be based on regulations or methodologies determined by the Secretary.</content></clause><clause class="indentUp2 fontsize10" id="ycf978f5b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><heading class="fontsize10 smallCaps">Animal manures<inline class="noSmallCaps">.—</inline></heading><chapeau>With respect to any transportation fuel which is derived from animal manure, the Secretary—</chapeau><subclause class="fontsize10" id="ycf97b66c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>shall provide a distinct emissions rate with respect to such fuel based on the specific animal manure feedstock, which may include dairy manure, swine manure, poultry manure, or any other sources as are determined appropriate by the Secretary, and</content></subclause><subclause class="fontsize10" id="ycf97b66d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>notwithstanding subparagraph (E), may provide an emissions rate that is less than zero.”</content></subclause></clause></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf97b66e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 45Z(b)(1)(B)(i) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>clauses (ii) and (iii)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>clauses (ii), (iii), (iv), and (v)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf97b66f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf97b670-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45Z">26 USC 45Z note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall apply to emissions rates published for transportation fuel produced after December 31, 2025.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf97b671-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Extension of Clean Fuel Production Credit<inline class="noSmallCaps">.—</inline></heading><content>Section 45Z(g) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 31, 2027</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>December 31, 2029</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf97b672-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Preventing Double Credit<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45Z(d)(5) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf97b673-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subparagraph (A)—</chapeau><subparagraph class="fontsize10" id="ycf97b674-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/e/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end,</content></subparagraph><subparagraph class="fontsize10" id="ycf97b675-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/e/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in clause (iii), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf97b676-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/e/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="fontsize10" id="ycf97b677-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>is not produced from a fuel for which a credit under this section is allowable.”</content></clause></quotedContent>, and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf97b678-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycf97b679-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Regulations and guidance<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of subparagraph (A)(iv).”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf97b67a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Sales to Unrelated Persons<inline class="noSmallCaps">.—</inline></heading><content>Section 45Z(f)(3) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following: “<quotedText>The Secretary may prescribe additional related person rules similar to the rule described in the preceding sentence for entities which are not described in such sentence, including rules for related persons with respect to which the taxpayer has reason to believe will sell fuel to an unrelated person in a manner described in subsection (a)(4).</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf97b67b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><heading class="fontsize10 smallCaps">Treatment of Sustainable Aviation Fuel<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf97b67c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Coordination of credits<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf97b67d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g/1/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 6426(k) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf97b67e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Coordination of credits<inline class="noSmallCaps">.—</inline></heading><content>With respect to any gallon of sustainable aviation fuel in a qualified mixture, this subsection shall not apply to any such gallon for which a credit <page identifier="/us/stat/139/278">139 STAT. 278</page>
under section 45Z is allowable (as determined without regard to subsection (a)(1)(A) of such section).”</content></paragraph></quotedContent>.</content></subparagraph><subparagraph class="fontsize10" id="ycf97b67f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf97b680-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf97b681-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6426">26 USC 6426 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><chapeau>The amendment made by this paragraph shall apply to—</chapeau><clause class="fontsize10" id="ycf97b682-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>fuel sold or used on or after the date of the enactment of this Act, and</content></clause><clause class="fontsize10" id="ycf97b683-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>fuel sold or used before the date of enactment of this Act, but only to the extent that claims for the credit under section 6426(k) of the Internal Revenue Code of 1986 with respect to such sale or use have not been paid or allowed as of such date.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycf97b684-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Elimination of special rate<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf97dd95-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (3) of section 45Z(a) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf97dd96-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Definition of sustainable aviation fuel<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>sustainable aviation fuel</term>’ means liquid fuel, the portion of which is not kerosene, which is sold for use in an aircraft and which—</chapeau><subparagraph class="fontsize10" id="ycf97dd97-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>meets the requirements of—</chapeau><clause class="fontsize10" id="ycf97dd98-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>ASTM International Standard D7566, or</content></clause><clause class="fontsize10" id="ycf97dd99-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the Fischer Tropsch provisions of ASTM International Standard D1655, Annex A1, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf97dd9a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>is not derived from palm fatty acid distillates or petroleum.”</content></subparagraph></paragraph></quotedContent>.</content></subparagraph><subparagraph class="fontsize10" id="ycf97dd9b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Conforming amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 45Z(c)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>, the $1.00 amount in subsection (a)(2)(B), the 35 cent amount in subsection (a)(3)(A)(i), and the $1.75 amount in subsection (a)(3)(A)(ii)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>and the $1.00 amount in subsection (a)(2)(B)</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycf97dd9c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/g/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf97dd9d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45Z">26 USC 45Z note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this paragraph shall apply to fuel produced after December 31, 2025.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf97dd9e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/h" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">(h) </num><heading class="fontsize10 smallCaps">Sustainable Aviation Fuel Credit<inline class="noSmallCaps">.—</inline></heading><content>Section 6426(k), as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf9804af-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Termination<inline class="noSmallCaps">.—</inline></heading><content>This subsection shall not apply to any sale or use for any period after September 30, 2025.”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf9804b0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/i" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10 smallCaps">Registration of Producers of Fuel Eligible for Clean Fuel Production Credit<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf9804b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/i/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content><ref href="/us/pl/117/169/s13704/b/5">Section 13704(b)(5) of Public Law 117-169</ref> is <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9804b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s4101">26 USC 4101</ref>.</p></sidenote>amended by <amendingAction type="delete">striking</amendingAction> “<quotedText>after ‘section 6426(k)(3)),’ </quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>after ‘section 40B),’ </quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf9804b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/i/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9804b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s4101">26 USC 4101 note</ref>.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>The amendment made by this subsection shall apply to transportation fuel produced after December 31, 2024.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf9804b5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/j" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="j">(j) </num><heading class="fontsize10 smallCaps">Extension and Modification of Small Agri-biodiesel Producer Credit<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf9804b6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/j/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 40A <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf9804b7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/j/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in subsection (b)(4)—</chapeau><clause class="fontsize10" id="ycf9804b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/j/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>10 cents</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>20 cents</quotedText>”,</content></clause><clause class="fontsize10" id="ycf9804b9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/j/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in subparagraph (B), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>in a manner which complies with the requirements under section 45Z(f)(1)(A)(iii)</quotedText>” after “<quotedText>produced by an eligible small agri-biodiesel producer</quotedText>”, and</content></clause><clause class="fontsize10" id="ycf9804ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/j/1/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<page identifier="/us/stat/139/279">139 STAT. 279</page>
<quotedContent><subparagraph class="indentDown1 fontsize10" id="ycf9804bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Coordination with clean fuel production credit<inline class="noSmallCaps">.—</inline></heading><content>The credit determined under this paragraph with respect to any gallon of fuel shall be in addition to any credit determined under section 45Z with respect to such gallon of fuel.”</content></subparagraph></quotedContent>, and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf9804bc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/j/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subsection (g), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(or, in the case of the small agri-biodiesel producer credit, any sale or use after December 31, 2026)</quotedText>” after “<quotedText>December 31, 2024</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf9804bd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/j/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Transfer of credit<inline class="noSmallCaps">.—</inline></heading><content>Section 6418(f)(1)(A) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp2 fontsize10" id="ycf9804be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xii">“(xii) </num><content>So much of the biodiesel fuels credit determined under section 40A which consists of the small agri-biodiesel producer credit determined under subsection (b)(4) of such section.”</content></clause></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf9804bf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/j/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9804c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s40A">26 USC 40A note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall apply to fuel sold or used after June 30, 2025.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf9804c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/k" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="k">(k) </num><heading class="fontsize10 smallCaps">Restrictions Relating to Prohibited Foreign Entities<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf9804c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/k/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 45Z(f) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycf982bd3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><heading class="fontsize10 smallCaps">Restrictions relating to prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf982bd4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).</content></subparagraph><subparagraph class="fontsize10" id="ycf982bd5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf982bd6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf982bd7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Other prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><content>No credit shall be determined under subsection (a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).”</content></subparagraph></paragraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf982bd8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70521/k/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf982bd9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45Z">26 USC 45Z note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this subsection shall apply to taxable years beginning after the date of enactment of this Act.</content></paragraph></subsection></section>
<section id="d3245e34478" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522" style="-uslm-lc:I658145"><num class="fontsize12" value="70522">SEC. 70522. </num><heading>RESTRICTIONS ON CARBON OXIDE SEQUESTRATION CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycf99163a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Restrictions Relating to Prohibited Foreign Entities<inline class="noSmallCaps">.—</inline></heading><content>Section 45Q(f) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf99163b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">“(10) </num><heading class="fontsize10 smallCaps">Restrictions relating to prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><chapeau>No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is—</chapeau><subparagraph class="fontsize10" id="ycf99163c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>a specified foreign entity (as defined in section 7701(a)(51)(B)), or</content></subparagraph><subparagraph class="fontsize10" id="ycf99163d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>a foreign-influenced entity (as defined in section 7701(a)(51)(D), determined without regard to clause (i)(II) thereof).”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf99163e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Parity for Different Uses and Utilizations of Qualified Carbon Oxide<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 45Q <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf99163f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (a)—</chapeau><subparagraph class="fontsize10" id="ycf991640-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (2)(B)(ii), by <amendingAction type="add">adding</amendingAction> “<quotedText>and</quotedText>” at the end,<page identifier="/us/stat/139/280">139 STAT. 280</page></content></subparagraph><subparagraph class="fontsize10" id="ycf991641-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (3), by <amendingAction type="delete">striking</amendingAction> subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycf993d52-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B)</num><clause class="inline" id="ycf993d53-790c-11f0-9331-55115c4e2a93"><num value="i">(i) </num><content>disposed of by the taxpayer in secure geological storage and not used by the taxpayer as described in clause (ii) or (iii),</content></clause><clause class="indentUp0 fontsize10" id="ycf993d54-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of by the taxpayer in secure geological storage, or</content></clause><clause class="indentUp0 fontsize10" id="ycf993d55-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>utilized by the taxpayer in a manner described in subsection (f)(5).”</content></clause></subparagraph></quotedContent>, and</content></subparagraph><subparagraph class="fontsize10" id="ycf993d56-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (4),</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf993d57-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (b)—</chapeau><subparagraph class="fontsize10" id="ycf993d58-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in paragraph (1)—</chapeau><clause class="fontsize10" id="ycf993d59-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (A) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="indentDown1 fontsize10" id="ycf993d5a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Except as provided in subparagraph (B) or (C), the applicable dollar amount shall be an amount equal to—</chapeau><clause class="fontsize10" id="ycf993d5b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf993d5c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><content>for any taxable year beginning in a calendar year after 2024 and before 2027, $17, and</content></clause><clause class="fontsize10" id="ycf993d5d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>for any taxable year beginning in a calendar year after 2026, an amount equal to the product of $17 and the inflation adjustment factor for such calendar year determined under section 43(b)(3)(B) for such calendar year, determined by substituting ‘2025’ for ‘1990’.”</content></clause></subparagraph></quotedContent>, and</content></clause><clause class="fontsize10" id="ycf993d5e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in subparagraph (B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>shall be applied</quotedText>” and all that follows through the period and <amendingAction type="insert">inserting</amendingAction> “<quotedText>shall be applied by substituting ‘$36’ for ‘$17’ each place it appears.</quotedText>”,</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf993d5f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (2)(B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraphs (3)(A) and (4)(A)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraph (3)(A)</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf993d60-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in paragraph (3), by <amendingAction type="delete">striking</amendingAction> “<quotedText>the dollar amounts applicable under paragraph (3) or (4)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the dollar amount applicable under paragraph (3)</quotedText>”,</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf996371-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><chapeau>in subsection (f)—</chapeau><subparagraph class="fontsize10" id="ycf996372-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (5)(B)(i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>(4)(B)(ii)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(3)(B)(iii)</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf996373-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (9), by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraphs (3) and (4) of subsection (a)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsection (a)(3)</quotedText>”, and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf996374-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>in subsection (h)(3)(A)(ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraph (3)(A) or (4)(A) of subsection (a)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsection (a)(3)(A)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf996375-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 6417(d)(3)(C)(i)(II)(bb) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>paragraph (3)(A) or (4)(A) of section 45Q(a)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 45Q(a)(3)(A)</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf996376-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf996377-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf996378-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s45Q">26 USC 45Q note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Dates<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf996379-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Restrictions relating to prohibited foreign entities<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (a) shall apply to taxable years beginning after the date of enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycf99637a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70522/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Parity for different uses and utilizations of qualified carbon oxide<inline class="noSmallCaps">.—</inline></heading><content>The amendments made subsections (b) and (c) shall apply to facilities or equipment placed in service after the date of enactment of this Act.<page identifier="/us/stat/139/281">139 STAT. 281</page></content></paragraph></subsection></section>
<section id="d3245e34739" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70523" style="-uslm-lc:I658145"><num class="fontsize12" value="70523">SEC. 70523. </num><heading>INTANGIBLE DRILLING AND DEVELOPMENT COSTS TAKEN INTO ACCOUNT FOR PURPOSES OF COMPUTING ADJUSTED FINANCIAL STATEMENT INCOME.</heading><subsection class="firstIndent0 fontsize10" id="ycf998a8b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70523/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 56A(c)(13) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf998a8c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70523/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (A) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="fontsize10" id="ycf99b19d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>reduced by—</chapeau><clause class="fontsize10" id="ycf99b19e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>depreciation deductions allowed under section 167 with respect to property to which section 168 applies to the extent of the amount allowed as deductions in computing taxable income for the year, and</content></clause><clause class="fontsize10" id="ycf99b19f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>any deduction allowed for expenses under section 263(c) (including any deduction for such expenses under section 59(e) or 291(b)(2)) with respect to property described therein to the extent of the amount allowed as deductions in computing taxable income for the year, and”</content></clause></subparagraph></quotedContent>, and</content></paragraph><paragraph class="fontsize10" id="ycf99b1a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70523/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (B)(i) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><clause class="indentUp2 fontsize10" id="ycf99d8b1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>to disregard any amount of—</chapeau><subclause class="fontsize10" id="ycf99d8b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>depreciation expense that is taken into account on the taxpayer’s applicable financial statement with respect to such property, and</content></subclause><subclause class="fontsize10" id="ycf99d8b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>depletion expense that is taken into account on the taxpayer’s applicable financial statement with respect to the intangible drilling and development costs of such property, and”</content></subclause></clause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf99d8b4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70523/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf99d8b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s56A">26 USC 56A note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e34819" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70524" style="-uslm-lc:I658145"><num class="fontsize12" value="70524">SEC. 70524. </num><heading>INCOME FROM HYDROGEN STORAGE, CARBON CAPTURE, ADVANCED NUCLEAR, HYDROPOWER, AND GEOTHERMAL ENERGY ADDED TO QUALIFYING INCOME OF CERTAIN PUBLICLY TRADED PARTNERSHIPS.</heading><subsection class="firstIndent0 fontsize10" id="ycf9a26d6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70524/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 7704(d)(1)(E) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycf9a26d7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70524/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>income and gains derived from the exploration</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following: <quotedContent>“income and gains derived from—<clause class="indentUp2 fontsize10" id="ycf9a26d8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the exploration”</content></clause></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf9a26d9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70524/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or</quotedText>” before “<quotedText>industrial source</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf9a26da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70524/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>or the transportation or storage</quotedText>” and all that follows and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><clause class="indentUp2 fontsize10" id="ycf9a4deb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>the transportation or storage of—</chapeau><subclause class="fontsize10" id="ycf9a4dec-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>any fuel described in subsection (b), (c), (d), (e), or (k) of section 6426, or any alcohol fuel defined in section 6426(b)(4)(A) or any biodiesel fuel as defined in section 40A(d)(1) or sustainable aviation fuel as defined in section 40B(d)(1), or</content></subclause><subclause class="fontsize10" id="ycf9a4ded-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>liquified hydrogen or compressed hydrogen,</content></subclause></clause><clause class="indentUp2 fontsize10" id="ycf9a4dee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><chapeau>in the case of a qualified facility (as defined in section 45Q(d), without regard to any date by which construction of the facility or equipment is required to begin) not less than 50 percent of the total carbon oxide production of which is qualified carbon oxide (as defined in section 45Q(c))—<page identifier="/us/stat/139/282">139 STAT. 282</page></chapeau><subclause class="fontsize10" id="ycf9a74ff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the generation, availability for such generation, or storage of electric power at such facility, or</content></subclause><subclause class="fontsize10" id="ycf9a7500-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the capture of carbon dioxide by such facility,</content></subclause></clause><clause class="indentUp2 fontsize10" id="ycf9a7501-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>the production of electricity from any advanced nuclear facility (as defined in section 45J(d)(2)),</content></clause><clause class="indentUp2 fontsize10" id="ycf9a7502-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>the production of electricity or thermal energy exclusively using a qualified energy resource described in subparagraph (D) or (H) of section 45(c)(1), or</content></clause><clause class="indentUp2 fontsize10" id="ycf9a7503-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>the operation of energy property described in clause (iii) or (vii) of section 48(a)(3)(A) (determined without regard to any requirement under such section with respect to the date on which construction of property begins).”</content></clause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf9a7504-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70524/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9a7505-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s7704">26 USC 7704 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e34928" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525" style="-uslm-lc:I658145"><num class="fontsize12" value="70525">SEC. 70525. </num><heading>ALLOW FOR PAYMENTS TO CERTAIN INDIVIDUALS WHO DYE FUEL.</heading><subsection class="firstIndent0 fontsize10" id="ycf9b1146-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Subchapter B of chapter 65, as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new section:<quotedContent><section class="indentUp2 firstIndent-2" id="ycf9b3857-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="6435">“SEC. 6435. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9b3858-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6435">26 USC 6435</ref>.</p></sidenote><heading class="bold">DYED FUEL.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf9b3859-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>If a person establishes to the satisfaction of the Secretary that such person meets the requirements of subsection (b) with respect to diesel fuel or kerosene, then the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(2)(A) with respect to such diesel fuel or kerosene.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf9b385a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Requirements<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf9b385b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>A person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene.</content></paragraph><paragraph class="fontsize10" id="ycf9b385c-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Eligible indelibly dyed diesel fuel or kerosene defined<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>eligible indelibly dyed diesel fuel or kerosene</term>’ means diesel fuel or kerosene—</chapeau><subparagraph class="fontsize10" id="ycf9b385d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and</content></subparagraph><subparagraph class="fontsize10" id="ycf9b385e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>which is exempt from taxation under section 4082(a).</content></subparagraph></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf9b385f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Cross Reference<inline class="noSmallCaps">.—</inline></heading><content>For civil penalty for excessive claims under this section, see section 6675.”</content></subsection></section>
</quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf9b3860-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf9b3861-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>Section 6206 <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf9b3862-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>or 6427</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6427, or 6435</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf9b3863-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>6420 and 6421</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6420, 6421, and 6435</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf9b3864-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>Section 6430 <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf9b3865-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of paragraph (2), by <amendingAction type="delete">striking</amendingAction> the period at the end of paragraph (3) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, or</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<page identifier="/us/stat/139/283">139 STAT. 283</page>
<quotedContent><paragraph class="indentDown1 fontsize10" id="ycf9b3866-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.”</content></paragraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf9b3867-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b/3" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><chapeau>Section 6675 <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycf9b3868-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subsection (a), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or 6427 (relating to fuels not used for taxable purposes)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel)</quotedText>”, and</content></subparagraph><subparagraph class="fontsize10" id="ycf9b3869-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subsection (b)(1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>6421, or 6427,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>6421, 6427, or 6435,</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf9b386a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/b/4" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>The table of sections for subchapter B of chapter 65, as amended by the preceding provisions of this Act,<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9b386b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf9b386c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 6411.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new item:<quotedContent><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 6435. </designator>
<label>Dyed fuel.”.<?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf9b386d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schB/s70525/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9b386e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s6206">26 USC 6206 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after the date of the enactment of this section.</content></subsection></section>
</subchapter>
<subchapter id="d3245e35152" identifier="/us/pl/119/21/tVII/stA/ch5/schC" style="-uslm-lc:I658174"><num value="C">Subchapter C—</num><heading><b>Other Reforms</b></heading>
<section id="d3245e35158" identifier="/us/pl/119/21/tVII/stA/ch5/schC/s70531" style="-uslm-lc:I658145"><num class="fontsize12" value="70531">SEC. 70531. </num><heading>MODIFICATIONS TO DE MINIMIS ENTRY PRIVILEGE FOR COMMERCIAL SHIPMENTS.</heading><subsection class="firstIndent0 fontsize10" id="ycf9bad9f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schC/s70531/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Civil Penalty<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf9bada0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schC/s70531/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Additional penalty imposed<inline class="noSmallCaps">.—</inline></heading><content>Section 321 of the Tariff Act of 1930 (<ref href="/us/usc/t19/s1321">19 U.S.C. 1321</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycf9bada1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><content>Any person who enters, introduces, facilitates, or attempts to introduce an article into the United States using the privilege of this section, the importation of which violates any other provision of United States customs law, shall be assessed, in addition to any other penalty permitted by law, a civil penalty of up to $5,000 for the first violation and up to $10,000 for each subsequent violation.”</content></subsection></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycf9bada2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schC/s70531/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9bada3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf9bada4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t19/s1321">19 USC 1321 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by paragraph (1) shall take effect 30 days after the date of the enactment of this Act.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf9bada5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schC/s70531/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Repeal of Commercial Shipment Exception<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf9bada6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schC/s70531/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Repeal<inline class="noSmallCaps">.—</inline></heading><content>Section 321(a)(2) of such Act (<ref href="/us/usc/t19/s1321/a/2">19 U.S.C. 1321(a)(2)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>of this Act, or</quotedText>” and all that follows through “<quotedText>subdivision (2); and</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>of this Act; and</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycf9bada7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schC/s70531/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming repeal<inline class="noSmallCaps">.—</inline></heading><content>Subsection (c) of such section 321, as added by subsection (a) of this section, is <amendingAction type="repeal">repealed</amendingAction>.</content></paragraph><paragraph class="fontsize10" id="ycf9bada8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch5/schC/s70531/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9bada9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t19/s1321">19 USC 1321 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall take effect on July 1, 2027.</content></paragraph></subsection></section>
</subchapter>
</chapter>
<chapter id="d3245e35264" identifier="/us/pl/119/21/tVII/stA/ch6" style="-uslm-lc:I658174"><num value="6">CHAPTER 6—</num><heading><b>ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS</b></heading>
<section id="d3245e35270" identifier="/us/pl/119/21/tVII/stA/ch6/s70601" style="-uslm-lc:I658145"><num class="fontsize12" value="70601">SEC. 70601. </num><heading>MODIFICATION AND EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES OF NONCORPORATE TAXPAYERS.</heading><subsection class="firstIndent0 fontsize10" id="ycf9c22da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70601/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Rule Made Permanent<inline class="noSmallCaps">.—</inline></heading><content>Section 461(l)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and before January 1, 2029,</quotedText>” each place it appears.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf9c22db-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70601/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Adjustment of Amounts for Calculation of Excess Business Loss<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 461(l)(3)(C) <amendingAction type="amend">is amended</amendingAction>—<page identifier="/us/stat/139/284">139 STAT. 284</page></chapeau><paragraph class="fontsize10" id="ycf9c22dc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70601/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in the matter preceding clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>December 31, 2018</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>December 31, 2025</quotedText>”, and</content></paragraph><paragraph class="fontsize10" id="ycf9c22dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70601/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2017</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2024</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycf9c22de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70601/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9c22df-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf9c22e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s461">26 USC 461 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Dates<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf9c22e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70601/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Rule made permanent<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2026.</content></paragraph><paragraph class="fontsize10" id="ycf9c22e2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70601/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Adjustment of amounts for calculation of excess business loss<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 2025.</content></paragraph></subsection></section>
<section id="d3245e35356" identifier="/us/pl/119/21/tVII/stA/ch6/s70602" style="-uslm-lc:I658145"><num class="fontsize12" value="70602">SEC. 70602. </num><heading>TREATMENT OF PAYMENTS FROM PARTNERSHIPS TO PARTNERS FOR PROPERTY OR SERVICES.</heading><subsection class="firstIndent0 fontsize10" id="ycf9c49f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70602/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 707(a)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>Under regulations prescribed</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Except as provided</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf9c49f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70602/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9c49f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s707">26 USC 707 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this section shall apply to services performed, and property transferred, after the date of the enactment of this Act.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf9c49f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70602/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9c49f7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s707">26 USC 707 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Rule of Construction<inline class="noSmallCaps">.—</inline></heading><content>Nothing in this section, or the amendments made by this section, shall be construed to create any inference with respect to the proper treatment under section 707(a) of the Internal Revenue Code of 1986 with respect to payments from a partnership to a partner for services performed, or property transferred, on or before the date of the enactment of this Act.</content></subsection></section>
<section id="d3245e35405" identifier="/us/pl/119/21/tVII/stA/ch6/s70603" style="-uslm-lc:I658145"><num class="fontsize12" value="70603">SEC. 70603. </num><heading>EXCESSIVE EMPLOYEE REMUNERATION FROM CONTROLLED GROUP MEMBERS AND ALLOCATION OF DEDUCTION.</heading><subsection class="firstIndent0 fontsize10" id="ycf9c9818-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70603/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Application of Aggregation Rules<inline class="noSmallCaps">.—</inline></heading><content>Section 162(m) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycf9ce639-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9ce63a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><heading class="fontsize10 smallCaps">Remuneration from controlled group members<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycf9ce63b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of any publicly held corporation which is a member of a controlled group—</chapeau><clause class="fontsize10" id="ycf9ce63c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>paragraph (1) shall be applied by substituting ‘specified covered employee’ for ‘covered employee’, and</content></clause><clause class="fontsize10" id="ycf9ce63d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>if any person which is a member of such controlled group (other than such publicly held corporation) provides applicable employee remuneration to an individual who is a specified covered employee of such controlled group and the aggregate amount described in subparagraph (B)(ii) with respect to such specified covered employee exceeds $1,000,000—</chapeau><subclause class="fontsize10" id="ycf9ce63e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>paragraph (1) shall apply to such person with respect to such remuneration, and</content></subclause><subclause class="fontsize10" id="ycf9ce63f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>paragraph (1) shall apply to such publicly held corporation and to each such related person by substituting ‘the allocable limitation amount’ for ‘$1,000,000’.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycf9ce640-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Allocable limitation amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph, the term ‘<term>allocable limitation amount</term>’ means, with respect to any member of the controlled group referred to in subparagraph (A) with respect to any specified covered employee of such controlled group, the amount which bears the same ratio to $1,000,000 as—</chapeau><clause class="fontsize10" id="ycf9ce641-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the amount of applicable employee remuneration provided by such member with respect to such specified covered employee, bears to<page identifier="/us/stat/139/285">139 STAT. 285</page></content></clause><clause class="fontsize10" id="ycf9ce642-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the aggregate amount of applicable employee remuneration provided by all such members with respect to such specified covered employee.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf9ce643-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Specified covered employee<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph, the term ‘<term>specified covered employee</term>’ means, with respect to any controlled group—</chapeau><clause class="fontsize10" id="ycf9ce644-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>any employee described in subparagraph (A), (B), or (D) of paragraph (3), with respect to the publicly held corporation which is a member of such controlled group, and</content></clause><clause class="fontsize10" id="ycf9ce645-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>any employee who would be described in subparagraph (C) of paragraph (3) if such subparagraph were applied by taking into account the employees of all members of the controlled group.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycf9ce646-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Controlled group<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, the term ‘<term>controlled group</term>’ means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf9ce647-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70603/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9ce648-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s162">26 USC 162 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e35517" identifier="/us/pl/119/21/tVII/stA/ch6/s70604" style="-uslm-lc:I658145"><num class="fontsize12" value="70604">SEC. 70604. </num><heading>EXCISE TAX ON CERTAIN REMITTANCE TRANSFERS.</heading><subsection class="firstIndent0 fontsize10" id="ycf9d5b79-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70604/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Chapter 36 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after subchapter B the following new subchapter:<quotedContent><subchapter id="ycf9da99a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658174"><num class="fontsize10 bold" value="C">“Subchapter C—</num><heading class="fontsize10 bold">Remittance Transfers<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9dd0ab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf9dd0ac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 4471.</p></sidenote></heading><toc>
<referenceItem role="section" style="-uslm-lc:I658242">
<designator>“Sec. 4475. </designator>
<label>Imposition of tax.<?GPOvSpace 04?></label>
</referenceItem></toc>
<section class="indentUp2 firstIndent-2" id="ycf9dd0ad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658144"><num class="bold" value="4475">“SEC. 4475. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9dd0ae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s4475">26 USC 4475</ref>.</p></sidenote><heading class="bold">IMPOSITION OF TAX.</heading><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf9dd0af-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>There is hereby imposed on any remittance transfer a tax equal to 1 percent of the amount of such transfer.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf9dd0b0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Payment of Tax<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycf9dd0b1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The tax imposed by this section with respect to any remittance transfer shall be paid by the sender with respect to such transfer.</content></paragraph><paragraph class="fontsize10" id="ycf9dd0b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Collection of tax<inline class="noSmallCaps">.—</inline></heading><content>The remittance transfer provider with respect to any remittance transfer shall collect the amount of the tax imposed under subsection (a) with respect to such transfer from the sender and remit such tax quarterly to the Secretary at such time and in such manner as provided by the Secretary,</content></paragraph><paragraph class="fontsize10" id="ycf9dd0b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Secondary liability<inline class="noSmallCaps">.—</inline></heading><content>Where any tax imposed by subsection (a) is not paid at the time the transfer is made, then to the extent that such tax is not collected, such tax shall be paid by the remittance transfer provider.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf9dd0b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Tax Limited to Cash and Similar Instruments<inline class="noSmallCaps">.—</inline></heading><content>The tax imposed under subsection (a) shall apply only to any remittance transfer for which the sender provides cash, a money order, a cashier’s check, or any other similar physical instrument (as determined by the Secretary) to the remittance transfer provider.</content></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf9dd0b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><heading class="fontsize10 smallCaps">Nonapplication to Certain Noncash Remittance Transfers<inline class="noSmallCaps">.—</inline></heading><chapeau>Subsection (a) shall not apply to any remittance transfer for which the funds being transferred are—</chapeau><paragraph class="fontsize10" id="ycf9dd0b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><chapeau>withdrawn from an account held in or by a financial institution—<page identifier="/us/stat/139/286">139 STAT. 286</page></chapeau><subparagraph class="fontsize10" id="ycf9dd0b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>which is described in subparagraphs (A) through (H) of <ref href="/us/usc/t31/s5312/a/2">section 5312(a)(2) of title 31, United States Code</ref>, and</content></subparagraph><subparagraph class="fontsize10" id="ycf9dd0b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>that is subject to the requirements under subchapter II of chapter 53 of such title, or</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycf9dd0b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>funded with a debit card or a credit card which is issued in the United States.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf9dd0ba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycf9dd0bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The terms ‘remittance transfer’, ‘remittance transfer provider’, and ‘sender’ shall each have the respective meanings given such terms by section 919(g) of the Electronic Fund Transfer Act (<ref href="/us/usc/t15/s1693o–1/g">15 U.S.C. 1693o–1(g)</ref>).</content></paragraph><paragraph class="fontsize10" id="ycf9dd0bc-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Credit card<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>credit card</term>’ has the same meaning given such term under section 920(c)(3) of the Electronic Fund Transfer Act (<ref href="/us/usc/t15/s1693o–2/c/3">15 U.S.C. 1693o–2(c)(3)</ref>).</content></paragraph><paragraph class="fontsize10" id="ycf9dd0bd-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Debit card<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>debit card</term>’ has the same meaning given such term under section 920(c)(2) of the Electronic Fund Transfer Act (<ref href="/us/usc/t15/s1693o–2/c/2">15 U.S.C. 1693o–2(c)(2)</ref>), without regard to subparagraph (B) of such section.</content></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycf9dd0be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Application of Anti-conduit Rules<inline class="noSmallCaps">.—</inline></heading><content>For purposes of section 7701(l), with respect to any multiple-party arrangements involving the sender, a remittance transfer shall be treated as a financing transaction.”</content></subsection></section>
</subchapter></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycf9dd0bf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70604/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>The table of subchapters for chapter 36<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9dd0c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">26 USC</p><p class="leftAlign firstIndent0 fontsize8" id="xcf9dd0c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">prec. 4461.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after the item relating to subchapter B the following new item:<quotedContent><toc>
<referenceItem role="subchapter" style="-uslm-lc:I658274">
<designator><inline class="smallCaps">“subchapter c—</inline></designator>
<label><inline class="smallCaps">remittance transfers”.</inline><?GPOvSpace 04?></label>
</referenceItem></toc>
</quotedContent></content></subsection><subsection class="firstIndent0 fontsize10" id="ycf9dd0c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70604/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9dd0c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s4475">26 USC 4475</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to transfers made after December 31, 2025.</content></subsection></section>
<section id="d3245e35749" identifier="/us/pl/119/21/tVII/stA/ch6/s70605" style="-uslm-lc:I658145"><num class="fontsize12" value="70605">SEC. 70605. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcf9df7d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p><p class="leftAlign firstIndent0 fontsize8" id="xcf9df7d5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s3134">26 USC 3134 note</ref>.</p></sidenote><heading>ENFORCEMENT PROVISIONS WITH RESPECT TO COVID-RELATED EMPLOYEE RETENTION CREDITS.</heading><subsection class="firstIndent0 fontsize10" id="ycfa15336-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Assessable Penalty for Failure to Comply With Due Diligence Requirements<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfa15337-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Any COVID–ERTC promoter which provides aid, assistance, or advice with respect to any COVID–ERTC document and which fails to comply with due diligence requirements imposed by the Secretary with respect to determining eligibility for, or the amount of, any credit or advance payment of a credit under section 3134 of the Internal Revenue Code of 1986, shall pay a penalty of $1,000 for each such failure.</content></paragraph><paragraph class="fontsize10" id="ycfa15338-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Due diligence requirements<inline class="noSmallCaps">.—</inline></heading><content>The due diligence requirements referred to in paragraph (1) shall be similar to the due diligence requirements imposed under section 6695(g) of the Internal Revenue Code of 1986.</content></paragraph><paragraph class="fontsize10" id="ycfa15339-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Restriction to documents used in connection with returns or claims for refund<inline class="noSmallCaps">.—</inline></heading><content>Paragraph (1) shall not apply with respect to any COVID–ERTC document unless such document constitutes, or relates to, a return or claim for refund.</content></paragraph><paragraph class="fontsize10" id="ycfa1533a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Treatment as assessable penalty, etc<inline class="noSmallCaps">.—</inline></heading><content>For purposes of the Internal Revenue Code of 1986, the penalty imposed under paragraph (1) shall be treated as a penalty which is imposed under section 6695(g) of such Code and assessed under section 6201 of such Code.<page identifier="/us/stat/139/287">139 STAT. 287</page></content></paragraph><paragraph class="fontsize10" id="ycfa1533b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/a/5" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa1533c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Secretary<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this subsection, the term “<term>Secretary</term>” means the Secretary of the Treasury or the Secretary’s delegate.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa1533d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">COVID–ERTC Promoter<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section—</chapeau><paragraph class="fontsize10" id="ycfa1533e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa1533f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>COVID–ERTC promoter</term>” means, with respect to any COVID–ERTC document, any person which provides aid, assistance, or advice with respect to such document if—</chapeau><subparagraph class="fontsize10" id="ycfa15340-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>such person charges or receives a fee for such aid, assistance, or advice which is based on the amount of the refund or credit with respect to such document and, with respect to such person’s taxable year in which such person provided such assistance or the preceding taxable year, the aggregate of the gross receipts of such person for aid, assistance, and advice with respect to all COVID-ERTC documents exceeds 20 percent of the gross receipts of such person for such taxable year, or</content></subparagraph><subparagraph class="fontsize10" id="ycfa15341-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>with respect to such person’s taxable year in which such person provided such assistance or the preceding taxable year—</chapeau><clause class="fontsize10" id="ycfa15342-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the aggregate of the gross receipts of such person for aid, assistance, and advice with respect to all COVID–ERTC documents exceeds 50 percent of the gross receipts of such person for such taxable year, or</content></clause><clause class="fontsize10" id="ycfa15343-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><chapeau>both—</chapeau><subclause class="fontsize10" id="ycfa15344-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/1/B/ii/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>such aggregate gross receipts exceed 20 percent of the gross receipts of such person for such taxable year, and</content></subclause><subclause class="fontsize10" id="ycfa15345-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/1/B/ii/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>the aggregate of the gross receipts of such person for aid, assistance, and advice with respect to all COVID–ERTC documents (determined after application of paragraph (3)) exceeds $500,000.</content></subclause></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa15346-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Exception for certified professional employer organizations<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>COVID–ERTC promoter</term>” shall not include a certified professional employer organization (as defined in section 7705 of the Internal Revenue Code of 1986).</content></paragraph><paragraph class="fontsize10" id="ycfa15347-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Aggregation rule<inline class="noSmallCaps">.—</inline></heading><content>For purposes of paragraph (1), all persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986, or subsection (m) or (o) of section 414 of such Code, shall be treated as 1 person.</content></paragraph><paragraph class="fontsize10" id="ycfa15348-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Short taxable years<inline class="noSmallCaps">.—</inline></heading><content>In the case of any taxable year of less than 12 months, a person shall be treated as a COVID-ERTC promoter if such person is described in paragraph (1) either with respect to such taxable year or by treating any reference to such taxable year as a reference to the calendar year in which such taxable year begins.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa15349-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/c" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa1534a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">COVID–ERTC Document<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this section, the term “<term>COVID–ERTC document</term>” means any return, affidavit, claim, or other document related to any credit or advance payment of a credit under section 3134 of the Internal Revenue Code of 1986, including any document related to eligibility for, or the calculation or determination of any amount directly related to, any such credit or advance payment.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa1534b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa1534c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10 smallCaps">Limitation on Credits and Refunds<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding section 6511 of the Internal Revenue Code of 1986, no credit under <page identifier="/us/stat/139/288">139 STAT. 288</page>
section 3134 of the Internal Revenue Code of 1986 shall be allowed, and no refund with respect to any such credit shall be made, after the date of the enactment of this Act, unless a claim for such credit or refund was filed by the taxpayer on or before January 31, 2024.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa1534d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Extension of Limitation on Assessment<inline class="noSmallCaps">.—</inline></heading><content>Section 3134(l) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycfa1a16e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="l">“(l) </num><heading class="fontsize10 smallCaps">Extension of Limitation on Assessment<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfa1a16f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa1a170-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Notwithstanding section 6501, the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is 6 years after the latest of—</chapeau><subparagraph class="fontsize10" id="ycfa1a171-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed,</content></subparagraph><subparagraph class="fontsize10" id="ycfa1a172-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the date on which such return is treated as filed under section 6501(b)(2), or</content></subparagraph><subparagraph class="fontsize10" id="ycfa1a173-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the date on which the claim for credit or refund with respect to such credit is made.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa1a174-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa1a175-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Deduction for wages taken into account in determining improperly claimed credit<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfa1a176-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding section 6511, in the case of an assessment attributable to a credit claimed under this section, the limitation on the time period for credit or refund of any amount attributable to a deduction for improperly claimed ERTC wages shall not expire before the time period for such assessment expires under paragraph (1).</content></subparagraph><subparagraph class="fontsize10" id="ycfa1a177-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Improperly claimed ertc wages<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, the term ‘<term>improperly claimed ERTC wages</term>’ means, with respect to an assessment attributable to a credit claimed under this section, the wages with respect to which a deduction would not have been allowed if the portion of the credit to which such assessment relates had been properly claimed.”</content></subparagraph></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa1a178-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Amendment to Penalty for Erroneous Claim for Refund or Credit<inline class="noSmallCaps">.—</inline></heading><content>Section 6676(a) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>income tax</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>income or employment tax</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa1a179-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa1a17a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Effective Dates<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfa1a17b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/g/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The provisions of this section shall apply to aid, assistance, and advice provided after the date of the enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycfa1a17c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/g/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Limitation on credits and refunds<inline class="noSmallCaps">.—</inline></heading><content>Subsection (d) shall apply to credits and refunds allowed or made after the date of the enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycfa1a17d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/g/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Extension of limitation on assessment<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (e) shall apply to assessments made after the date of the enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycfa1a17e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/g/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Amendment to penalty for erroneous claim for refund or credit<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subsection (f) shall apply to claims for credit or refund after the date of the enactment of this Act.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa1a17f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70605/h" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">(h) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa1a180-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote><heading class="fontsize10 smallCaps">Regulations<inline class="noSmallCaps">.—</inline></heading><content>The Secretary (as defined in subsection (a)(5)) shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section (and the amendments made by this section).<page identifier="/us/stat/139/289">139 STAT. 289</page></content></subsection></section>
<section id="d3245e36051" identifier="/us/pl/119/21/tVII/stA/ch6/s70606" style="-uslm-lc:I658145"><num class="fontsize12" value="70606">SEC. 70606. </num><heading>SOCIAL SECURITY NUMBER REQUIREMENT FOR AMERICAN OPPORTUNITY AND LIFETIME LEARNING CREDITS.</heading><subsection class="firstIndent0 fontsize10" id="ycfa1efa1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70606/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Social Security Number of Taxpayer Required<inline class="noSmallCaps">.—</inline></heading><content>Section 25A(g)(1) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycfa216b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Identification requirement<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfa216b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Social security number requirement<inline class="noSmallCaps">.—</inline></heading><chapeau>No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year—</chapeau><clause class="fontsize10" id="ycfa216b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>such individual’s social security number, and</content></clause><clause class="fontsize10" id="ycfa216b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the case of a credit with respect to the qualified tuition and related expenses of an individual other than the taxpayer or the taxpayer’s spouse, the name and social security number of such individual.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfa216b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Institution<inline class="noSmallCaps">.—</inline></heading><content>No American Opportunity Tax Credit shall be allowed under this section unless the taxpayer includes the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses taken into account under this section on the return of tax for the taxable year.</content></subparagraph><subparagraph class="fontsize10" id="ycfa216b7-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Social security number defined<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this paragraph, the term ‘<term>social security number</term>’ shall have the meaning given such term in section 24(h)(7).”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa216b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70606/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Omission Treated as Mathematical or Clerical Error<inline class="noSmallCaps">.—</inline></heading><content>Section 6213(g)(2)(J) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>TIN</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>social security number or employer identification number</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa216b9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70606/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa216ba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s25A">26 USC 25A note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e36140" identifier="/us/pl/119/21/tVII/stA/ch6/s70607" style="-uslm-lc:I658145"><num class="fontsize12" value="70607">SEC. 70607. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa216bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriation authorization. </p><p class="leftAlign firstIndent0 fontsize8" id="xcfa216bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa216bd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reports.</p></sidenote><heading>TASK FORCE ON THE REPLACEMENT OF DIRECT FILE.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfa23dce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Out of any money in the Treasury not otherwise appropriated, there is hereby appropriated for the fiscal year ending September 30, 2026, $15,000,000, to remain available until September 30, 2026, for necessary expenses of the Department of the Treasury to deliver to Congress, within 90 days following the date of the enactment of this Act, a report on—</chapeau><paragraph class="fontsize10" id="ycfa23dcf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70607/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the cost of enhancing and establishing public-private partnerships which provide for free tax filing for up to 70 percent of all taxpayers calculated by adjusted gross income, and to replace any direct e-file programs run by the Internal Revenue Service;</content></paragraph><paragraph class="fontsize10" id="ycfa23dd0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70607/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>taxpayer opinions and preferences regarding a taxpayer-funded, government-run service or a free service provided by the private sector;</content></paragraph><paragraph class="fontsize10" id="ycfa23dd1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70607/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>assessment of the feasibility of a new approach, how to make the options consistent and simple for taxpayers across all participating providers, and how to provide features to address taxpayer needs; and</content></paragraph><paragraph class="fontsize10" id="ycfa23dd2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stA/ch6/s70607/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>the cost (including options for differential coverage based on taxpayer adjusted gross income and return complexity) of developing and running a free direct e-file tax return system, including costs to build and administer each release.<page identifier="/us/stat/139/290">139 STAT. 290</page></content></paragraph></section>
</chapter>
</subtitle>
<subtitle id="d3245e36175" identifier="/us/pl/119/21/tVII/stB" style="-uslm-lc:I658178"><num value="B">Subtitle B—</num><heading>Health</heading>
<chapter id="d3245e36180" identifier="/us/pl/119/21/tVII/stB/ch1" style="-uslm-lc:I658174"><num value="1">CHAPTER 1—</num><heading><b>MEDICAID</b></heading>
<subchapter id="d3245e36186" identifier="/us/pl/119/21/tVII/stB/ch1/schA" style="-uslm-lc:I658174"><num value="A">Subchapter A—</num><heading><b>Reducing Fraud and Improving Enrollment Processes</b></heading>
<section id="d3245e36192" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71101" style="-uslm-lc:I658145"><num class="fontsize12" value="71101">SEC. 71101. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa264e3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>MORATORIUM ON IMPLEMENTATION OF RULE RELATING TO ELIGIBILITY AND ENROLLMENT IN MEDICARE SAVINGS PROGRAMS.</heading><subsection class="firstIndent0 fontsize10" id="ycfa2b304-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71101/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section and ending September 30, 2034, implement, administer, or enforce the amendments made by the provisions of the final rule published by the Centers for Medicare &amp; Medicaid Services on September 21, 2023, and titled “Streamlining Medicaid; Medicare Savings Program Eligibility Determination and Enrollment” (<ref href="/us/fr/88/65230">88 Fed. Reg. 65230</ref>) to the following sections of <ref href="/us/cfr/t42">title 42, Code of Federal Regulations</ref>:</chapeau><paragraph class="fontsize10" id="ycfa2b305-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71101/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 406.21(c).</content></paragraph><paragraph class="fontsize10" id="ycfa2b306-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71101/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 435.4.</content></paragraph><paragraph class="fontsize10" id="ycfa2b307-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71101/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>Section 435.601.</content></paragraph><paragraph class="fontsize10" id="ycfa2b308-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71101/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>Section 435.911.</content></paragraph><paragraph class="fontsize10" id="ycfa2b309-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71101/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>Section 435.952.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa2b30a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71101/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of this section and section 71102, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $1,000,000 for fiscal year 2026, to remain available until expended.</content></subsection></section>
<section id="d3245e36243" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102" style="-uslm-lc:I658145"><num class="fontsize12" value="71102">SEC. 71102. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa2b30b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading>MORATORIUM ON IMPLEMENTATION OF RULE RELATING TO ELIGIBILITY AND ENROLLMENT FOR MEDICAID, CHIP, AND THE BASIC HEALTH PROGRAM.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfa34f4c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section and ending September 30, 2034, implement, administer, or enforce the amendments made by the provisions of the final rule published by the Centers for Medicare &amp; Medicaid Services on April 2, 2024, and titled “Medicaid Program; Streamlining the Medicaid, Children’s Health Insurance Program, and Basic Health Program Application, Eligibility Determination, Enrollment, and Renewal Processes” (<ref href="/us/fr/89/22780">89 Fed. Reg. 22780</ref>) to the following sections of <ref href="/us/cfr/t42">title 42, Code of Federal Regulations</ref>:</chapeau><paragraph class="fontsize10" id="ycfa34f4d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Part 431<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfa34f4e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Section 431.213(d).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa34f4f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Part 435<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfa34f50-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Section 435.222.</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f51-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Section 435.407.</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f52-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>Section 435.907.</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f53-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>Section 435.911(c).</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f54-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><content>Section 435.912.</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f55-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/F" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">(F) </num><content>Section 435.916.</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f56-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/G" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">(G) </num><content>Section 435.919.</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f57-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/H" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">(H) </num><content>Section 435.1200(b)(3)(i)-(v).</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f58-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/I" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>Section 435.1200(e )(1)(ii).</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f59-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/2/J" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="J">(J) </num><content>Section 435.1200(h)(1).<page identifier="/us/stat/139/291">139 STAT. 291</page></content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa34f5a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Part 447<inline class="noSmallCaps">.—</inline></heading><content>Section 447.56(a)(1)(v).</content></paragraph><paragraph class="fontsize10" id="ycfa34f5b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Part 457<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfa34f5c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Section 457.344.</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f5d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Section 457.960.</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f5e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/4/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>Section 457.1140(d)(4).</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f5f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/4/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>Section 457.1170.</content></subparagraph><subparagraph class="fontsize10" id="ycfa34f60-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71102/4/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><content>Section 457.1180.</content></subparagraph></paragraph></section>
<section id="d3245e36356" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103" style="-uslm-lc:I658145"><num class="fontsize12" value="71103">SEC. 71103. </num><heading>REDUCING DUPLICATE ENROLLMENT UNDER THE MEDICAID AND CHIP PROGRAMS.</heading><subsection class="firstIndent0 fontsize10" id="ycfa439c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Medicaid<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfa439c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1902 of the Social Security Act (<ref href="/us/usc/t42/s1396a">42 U.S.C. 1396a</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycfa439c3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in subsection (a)—</chapeau><clause class="fontsize10" id="ycfa439c4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in paragraph (86), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></clause><clause class="fontsize10" id="ycfa439c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in paragraph (87), by <amendingAction type="delete">striking</amendingAction> the period and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfa439c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/1/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (87) the following new paragraph:<quotedContent><paragraph class="indentDown2 fontsize10" id="ycfa460d7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="88">“(88) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa460d8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><chapeau>provide—</chapeau><subparagraph class="fontsize10" id="ycfa460d9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>beginning not later than January 1, 2027, in the case of 1 of the 50 States and the District of Columbia, for a process to regularly obtain address information for individuals enrolled under such plan (or a waiver of such plan) in accordance with subsection (vv); and</content></subparagraph><subparagraph class="fontsize10" id="ycfa460da-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>beginning not later than October 1, 2029—</chapeau><clause class="fontsize10" id="ycfa460db-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>for the State to submit to the system established by the Secretary under subsection (uu), with respect to an individual enrolled or seeking to enroll under such plan, not less frequently than once each month and during each determination or redetermination of the eligibility of such individual for medical assistance under such plan (or waiver of such plan)—</chapeau><subclause class="fontsize10" id="ycfa460dc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the social security number of such individual, if such individual has a social security number and is required to provide such number to enroll under such plan (or waiver); and</content></subclause><subclause class="fontsize10" id="ycfa460dd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>such other information with respect to such individual as determined necessary by the Secretary for purposes of preventing individuals from simultaneously being enrolled under State plans (or waivers of such plans) of multiple States;</content></subclause></clause><clause class="fontsize10" id="ycfa460de-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>for the use of such system to prevent such simultaneous enrollment; and</content></clause><clause class="fontsize10" id="ycfa487ef-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa487f0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><content>in the case that such system indicates that an individual enrolled or seeking to enroll under such plan (or waiver of such plan) is enrolled under a State plan (or waiver of such a plan) of another State, for the taking of appropriate action (as determined by the Secretary) to identify whether such an individual resides in the State and disenroll an individual from the State plan of such State if such individual does not reside in such State (unless such individual meets such an exception as the Secretary may specify).”</content></clause></subparagraph></paragraph></quotedContent>; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfa487f1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subsections:<page identifier="/us/stat/139/292">139 STAT. 292</page>
<quotedContent><subsection class="indentDown2 firstIndent0 fontsize10" id="ycfa4d612-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="uu">“(uu) </num><heading class="fontsize10 smallCaps">Prevention of Enrollment Under Multiple State Plans<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfa4d613-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa4d614-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Not later than October 1, 2029, the Secretary shall establish a system to be utilized by the Secretary and States to prevent an individual from being simultaneously enrolled under the State plans (or waivers of such plans) of multiple States. Such system shall—</chapeau><subparagraph class="fontsize10" id="ycfa4d615-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>provide for the receipt of information submitted by a State under subsection (a)(88)(B)(i); and</content></subparagraph><subparagraph class="fontsize10" id="ycfa4d616-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa4d617-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><content>not less than once each month, transmit information to a State (or allow the Secretary to transmit information to a State) regarding whether an individual enrolled or seeking to enroll under the State plan of such State (or waiver of such plan) is enrolled under the State plan (or waiver of such plan) of another State.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa4d618-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Standards<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall establish such standards as determined necessary by the Secretary to limit and protect information submitted under such system and ensure the privacy of such information, consistent with subsection (a)(7).</content></paragraph><paragraph class="fontsize10" id="ycfa4d619-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa4d61a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">Implementation funding<inline class="noSmallCaps">.—</inline></heading><chapeau>There are appropriated to the Administrator of the Centers for Medicare &amp; Medicaid Services, out of amounts in the Treasury not otherwise appropriated, in addition to amounts otherwise available—</chapeau><subparagraph class="fontsize10" id="ycfa4d61b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>for fiscal year 2026, $10,000,000 for purposes of establishing the system and standards required under this subsection, to remain available until expended; and</content></subparagraph><subparagraph class="fontsize10" id="ycfa4d61c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>for fiscal year 2029, $20,000,000 for purposes of maintaining such system, to remain available until expended.</content></subparagraph></paragraph></subsection><subsection class="indentDown2 firstIndent0 fontsize10" id="ycfa4d61d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="vv">“(vv) </num><heading class="fontsize10 smallCaps">Process to Obtain Enrollee Address Information<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfa4d61e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>For purposes of subsection (a)(88)(A), a process to regularly obtain address information for individuals enrolled under a State plan (or a waiver of such plan) shall obtain address information from reliable data sources described in paragraph (2) and take such actions as the Secretary shall specify with respect to any changes to such address based on such information.</content></paragraph><paragraph class="fontsize10" id="ycfa4d61f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Reliable data sources described<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of paragraph (1), the reliable data sources described in this paragraph are the following:</chapeau><subparagraph class="fontsize10" id="ycfa4d620-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>Mail returned to the State by the United States Postal Service with a forwarding address.</content></subparagraph><subparagraph class="fontsize10" id="ycfa4d621-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>The National Change of Address Database maintained by the United States Postal Service.</content></subparagraph><subparagraph class="fontsize10" id="ycfa4d622-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>A managed care entity (as defined in section 1932(a)(1)(B)) or prepaid inpatient health plan or prepaid ambulatory health plan (as such terms are defined in section 1903(m)(9)(D)) that has a contract under the State plan if the address information is provided to such entity or plan directly from, or verified by such entity or plan directly with, such individual.</content></subparagraph><subparagraph class="fontsize10" id="ycfa4d623-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>Other data sources as identified by the State and approved by the Secretary.”</content></subparagraph></paragraph></subsection></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa4d624-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Conforming amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfa4d625-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">PARIS<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1903(r)(3) of the Social Security Act (<ref href="/us/usc/t42/s1396b/r/3">42 U.S.C. 1396b(r)(3)</ref>) <amendingAction type="amend">is amended</amendingAction>—<page identifier="/us/stat/139/293">139 STAT. 293</page></chapeau><clause class="fontsize10" id="ycfa4d626-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>In order</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(A) In order</quotedText>”;</content></clause><clause class="fontsize10" id="ycfa4d627-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>through the Public</quotedText>” and <amendingAction type="insert">inserting</amendingAction> <quotedContent>“through—<clause class="indentDown1 fontsize10" id="ycfa4d628-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the Public”</content></clause></quotedContent>;</content></clause><clause class="fontsize10" id="ycfa4d629-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/2/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> <quotedContent>“; and<subsection class="indentDown1 fontsize10" id="ycfa4d62a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>beginning October 1, 2029, the system established by the Secretary under section 1902(uu).”</content></subsection></quotedContent>; and</content></clause><clause class="fontsize10" id="ycfa4d62b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/2/A/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentDown2 fontsize10" id="ycfa4fc3c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa4fc3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa4fc3e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><content>Beginning October 1, 2029, the Secretary may determine that a State is not required to have in operation an eligibility determination system which provides for data matching (for purposes of address verification under section 1902(vv)) through the system described in subparagraph (A)(i) to meet the requirements of this paragraph.”</content></subparagraph></quotedContent>.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfa4fc3f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/a/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Managed care<inline class="noSmallCaps">.—</inline></heading><content>Section 1932 of the Social Security Act (<ref href="/us/usc/t42/s1396u–2">42 U.S.C. 1396u–2</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="indentDown2 firstIndent0 fontsize10" id="ycfa4fc40-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="j">“(j) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa4fc41-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa4fc42-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Contracts.</p></sidenote><heading class="fontsize10 smallCaps">Transmission of Address Information<inline class="noSmallCaps">.—</inline></heading><content>Beginning January 1, 2027, each contract under a State plan with a managed care entity (as defined in section 1932(a)(1)(B)) or with a prepaid inpatient health plan or prepaid ambulatory health plan (as such terms are defined in section 1903(m)(9)(D)), shall provide that such entity or plan shall promptly transmit to the State any address information for an individual enrolled with such entity or plan that is provided to such entity or plan directly from, or verified by such entity or plan directly with, such individual.”</content></subsection></quotedContent>.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa4fc43-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">CHIP<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfa4fc44-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 2107(e)(1) of the Social Security Act (<ref href="/us/usc/t42/s1397gg/e/1">42 U.S.C. 1397gg(e)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycfa4fc45-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subparagraphs (H) through (U) as subparagraphs (I) through (V), respectively; and</content></subparagraph><subparagraph class="fontsize10" id="ycfa4fc46-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subparagraph (G) the following new subparagraph:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycfa4fc47-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>Section 1902(a)(88) (relating to address information for enrollees and prevention of simultaneous enrollments).”</content></subparagraph></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa4fc48-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71103/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Managed care<inline class="noSmallCaps">.—</inline></heading><content>Section 2103(f)(3) of the Social Security Act (<ref href="/us/usc/t42/s1397cc/f/3">42 U.S.C. 1397cc(f)(3)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and (e)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(e), and (j)</quotedText>”.</content></paragraph></subsection></section>
<section id="d3245e36750" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71104" style="-uslm-lc:I658145"><num class="fontsize12" value="71104">SEC. 71104. </num><heading>ENSURING DECEASED INDIVIDUALS DO NOT REMAIN ENROLLED.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfa57179-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1902 of the Social Security Act (<ref href="/us/usc/t42/s1396a">42 U.S.C. 1396a</ref>), as amended by section 71103, is further amended—</chapeau><paragraph class="fontsize10" id="ycfa5717a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71104/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (a)—</chapeau><subparagraph class="fontsize10" id="ycfa5717b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71104/1/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (87), by <amendingAction type="delete">striking</amendingAction> “<quotedText>; and</quotedText>” and <amendingAction type="insert">inserting</amendingAction> a semicolon;</content></subparagraph><subparagraph class="fontsize10" id="ycfa5717c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71104/1/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in paragraph (88), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfa5717d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71104/1/C" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (88) the following new paragraph:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycfa5717e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="89">“(89) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa5717f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Compliance.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa57180-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>provide that the State shall comply with the eligibility verification requirements under subsection (ww), except that <page identifier="/us/stat/139/294">139 STAT. 294</page>
this paragraph shall apply only in the case of the 50 States and the District of Columbia.”</content></paragraph></quotedContent>; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa57181-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71104/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycfa59892-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="ww">“(ww) </num><heading class="fontsize10 smallCaps">Verification of Certain Eligibility Criteria<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfa59893-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa59894-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa59895-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subsection (a)(89), the eligibility verification requirements, beginning January 1, 2027, are as follows:</chapeau><subparagraph class="fontsize10" id="ycfa59896-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Quarterly screening to verify enrollee status<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa59897-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reviews.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>The State shall, not less frequently than quarterly, review the Death Master File (as such term is defined in section 203(d) of the Bipartisan Budget Act of 2013) or a successor system that provides such information needed to determine whether any individuals enrolled for medical assistance under the State plan (or waiver of such plan) are deceased.</content></subparagraph><subparagraph class="fontsize10" id="ycfa59898-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Disenrollment under state plan<inline class="noSmallCaps">.—</inline></heading><chapeau>If the State determines, based on information obtained from the Death Master File, that an individual enrolled for medical assistance under the State plan (or waiver of such plan) is deceased, the State shall—</chapeau><clause class="fontsize10" id="ycfa59899-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>treat such information as factual information confirming the death of a beneficiary;</content></clause><clause class="fontsize10" id="ycfa5989a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>disenroll such individual from the State plan (or waiver of such plan) in accordance with subsection (a)(3); and</content></clause><clause class="fontsize10" id="ycfa5989b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>discontinue any payments for medical assistance under this title made on behalf of such individual (other than payments for any items or services furnished to such individual prior to the death of such individual).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfa5989c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Reinstatement of coverage in the event of error<inline class="noSmallCaps">.—</inline></heading><content>If a State determines that an individual was misidentified as deceased based on information obtained from the Death Master File and was erroneously disenrolled from medical assistance under the State plan (or waiver of such plan) based on such misidentification, the State shall immediately re-enroll such individual under the State plan (or waiver of such plan), retroactive to the date of such disenrollment.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa5989d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Rule of construction<inline class="noSmallCaps">.—</inline></heading><content>Nothing under this subsection shall be construed to preclude the ability of a State to use other electronic data sources to timely identify potentially deceased beneficiaries, so long as the State is also in compliance with the requirements of this subsection (and all other requirements under this title relating to Medicaid eligibility determination and redetermination).”</content></paragraph></subsection></quotedContent>.</content></paragraph></section>
<section id="d3245e36889" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71105" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="71105">SEC. 71105. </num><heading>ENSURING DECEASED PROVIDERS DO NOT REMAIN ENROLLED.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfa5bfae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1902(kk)(1) of the Social Security Act (<ref href="/us/usc/t42/s1396a/kk/1">42 U.S.C. 1396a(kk)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfa5e6bf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71105/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>The State</quotedText>” and <amendingAction type="insert">inserting</amendingAction>:<quotedContent><subparagraph class="fontsize10" id="ycfa5e6c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The State”</content></subparagraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycfa5e6c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71105/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycfa5e6c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Provider screening against death master file<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa5e6c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa5e6c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa5e6c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>Beginning January 1, 2028, as part of the enrollment (or reenrollment or revalidation of enrollment) of a provider <page identifier="/us/stat/139/295">139 STAT. 295</page>
or supplier under this title, and not less frequently than quarterly during the period that such provider or supplier is so enrolled, the State conducts a check of the Death Master File (as such term is defined in section 203(d) of the Bipartisan Budget Act of 2013) to determine whether such provider or supplier is deceased.”</content></subparagraph></quotedContent>.</content></paragraph></section>
<section id="d3245e36954" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106" style="-uslm-lc:I658145"><num class="fontsize12" value="71106">SEC. 71106. </num><heading>PAYMENT REDUCTION RELATED TO CERTAIN ERRONEOUS EXCESS PAYMENTS UNDER MEDICAID.</heading><subsection class="firstIndent0 fontsize10" id="ycfa65bf6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1903(u)(1) of the Social Security Act (<ref href="/us/usc/t42/s1396b/u/1">42 U.S.C. 1396b(u)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfa65bf7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subparagraph (A)—</chapeau><subparagraph class="fontsize10" id="ycfa65bf8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>for audits conducted by the Secretary, or, at the option of the Secretary, audits conducted by the State</quotedText>” after “<quotedText>exceeds 0.03</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfa65bf9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, to the extent practicable</quotedText>” before the period at the end;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa65bfa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subparagraph (B)—</chapeau><subparagraph class="fontsize10" id="ycfa65bfb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>The Secretary</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(i) Subject to clause (ii), the Secretary</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfa65bfc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentDown1 fontsize10" id="ycfa65bfd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>The amount waived under clause (i) for a fiscal year may not exceed an amount equal to the erroneous excess payments for medical assistance described in subparagraph (D)(i)(II) made for such fiscal year that exceed the allowable error rate of 0.03.”</content></clause></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa65bfe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subparagraph (C), by <amendingAction type="delete">striking</amendingAction> “<quotedText>he</quotedText>” in each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the Secretary</quotedText>” in each such place; and</content></paragraph><paragraph class="fontsize10" id="ycfa65bff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><chapeau>in subparagraph (D)(i)—</chapeau><subparagraph class="fontsize10" id="ycfa65c00-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subclause (I), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph><subparagraph class="fontsize10" id="ycfa65c01-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subclause (II), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, or payments where insufficient information is available to confirm eligibility, and</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfa65c02-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/a/4/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subclause:<quotedContent><subclause class="indentDown1 fontsize10" id="ycfa68313-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>payments (other than payments described in subclause (I)) for items and services furnished to an individual who is not eligible for medical assistance under the State plan (or a waiver of such plan) with respect to such items and services, or payments where insufficient information is available to confirm eligibility.”</content></subclause></quotedContent>.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa68314-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71106/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa68315-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396b">42 USC 1396b note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (a) shall apply beginning with respect to fiscal year 2030.</content></subsection></section>
<section id="d3245e37084" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71107" style="-uslm-lc:I658145"><num class="fontsize12" value="71107">SEC. 71107. </num><heading>ELIGIBILITY REDETERMINATIONS.</heading><subsection class="firstIndent0 fontsize10" id="ycfa6d136-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71107/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 1902(e)(14) of the Social Security Act (<ref href="/us/usc/t42/s1396a/e/14">42 U.S.C. 1396a(e)(14)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycfa6d137-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="L">“(L) </num><heading class="fontsize10 smallCaps">Frequency of eligibility redeterminations for certain individuals<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycfa6f848-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa6f849-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa6f84a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to clause (ii), with respect to redeterminations of eligibility for medical assistance under a State plan (or waiver of such plan) scheduled on or after the first day of the first quarter that begins after December 31, 2026, a State shall make such a redetermination once every 6 months for the following individuals:</chapeau><page identifier="/us/stat/139/296">139 STAT. 296</page>
<subclause class="fontsize10" id="ycfa6f84b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>Individuals enrolled under subsection (a)(10)(A)(i)(VIII).</content></subclause><subclause class="fontsize10" id="ycfa6f84c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa6f84d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa6f84e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Standards.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa6f84f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>Individuals described in such subsection who are otherwise enrolled under a waiver of such plan that provides coverage that is equivalent to minimum essential coverage (as described in section 5000A(f)(1)(A) of the Internal Revenue Code of 1986 and determined in accordance with standards prescribed by the Secretary in regulations) to all individuals described in subsection (a)(10)(A)(i)(VIII).</content></subclause></clause><clause class="fontsize10" id="ycfa6f850-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Exemption<inline class="noSmallCaps">.—</inline></heading><content>The requirements described in clause (i) shall not apply to any individual described in subsection (xx)(9)(A)(ii)(II).</content></clause><clause class="fontsize10" id="ycfa6f851-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">State defined<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this subparagraph, the term ‘<term>State</term>’ means 1 of the 50 States or the District of Columbia.”</content></clause></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa6f852-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71107/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa6f853-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa6f854-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396a">42 USC 1396a note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Guidance<inline class="noSmallCaps">.—</inline></heading><content>Not later than 180 days after the date of enactment of this section, the Secretary of Health and Human Services, acting through the Administrator of the Centers for Medicare &amp; Medicaid Services, shall issue guidance relating to the implementation of the amendments made by this section.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa6f855-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71107/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa6f856-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of, and the amendments made by, this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $75,000,000 for fiscal year 2026, to remain available until expended.</content></subsection></section>
<section id="d3245e37189" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108" style="-uslm-lc:I658145"><num class="fontsize12" value="71108">SEC. 71108. </num><heading>REVISING HOME EQUITY LIMIT FOR DETERMINING ELIGIBILITY FOR LONG-TERM CARE SERVICES UNDER THE MEDICAID PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="ycfa79497-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Revising Home Equity Limit<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1917(f)(1) of the Social Security Act (<ref href="/us/usc/t42/s1396p/f/1">42 U.S.C. 1396p(f)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfa79498-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subparagraph (B)—</chapeau><subparagraph class="fontsize10" id="ycfa79499-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>A State</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(i) A State</quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycfa7949a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in clause (i), as inserted by subparagraph (A)—</chapeau><clause class="fontsize10" id="ycfa7949b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText> ‘$500,000’ </quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the amount specified in subparagraph (A)</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfa7949c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, in the case of an individual’s home that is located on a lot that is zoned for agricultural use,</quotedText>” after “<quotedText>apply subparagraph (A)</quotedText>”; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfa7949d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentDown1 fontsize10" id="ycfa7949e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa7949f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>A State may elect, without regard to the requirements of section 1902(a)(1) (relating to statewideness) and section 1902(a)(10)(B) (relating to comparability), to apply subparagraph (A), in the case of an individual’s home that is not described in clause (i), by substituting for the amount specified in such subparagraph, an amount that exceeds such amount, but does not exceed $1,000,000.”</content></clause></quotedContent>; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa794a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subparagraph (C)—</chapeau><subparagraph class="fontsize10" id="ycfa794a1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(other than the amount specified in subparagraph (B)(ii) (relating to certain non-agricultural homes))</quotedText>” after “<quotedText>specified in this paragraph</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfa794a2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new sentence: “<quotedText>In the case that application of the preceding sentence would result in a dollar amount (other than the amount <page identifier="/us/stat/139/297">139 STAT. 297</page>
specified in subparagraph (B)(i) (relating to certain agricultural homes)) exceeding $1,000,000, such amount shall be deemed to be equal to $1,000,000.</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa794a3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Clarification<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1902 of the Social Security Act (<ref href="/us/usc/t42/s1396a">42 U.S.C. 1396a</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfa794a4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (r)(2), by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentDown1 firstIndent0 fontsize10" id="ycfa794a5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>This paragraph shall not be construed as permitting a State to determine the eligibility of an individual for medical assistance with respect to nursing facility services or other long-term care services without application of the limit under section 1917(f)(1).”</content></subparagraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycfa794a6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (e)(14)(D)(iv)—</chapeau><subparagraph class="fontsize10" id="ycfa794a7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>Subparagraphs</quotedText>” and <amendingAction type="insert">inserting</amendingAction><quotedContent><subclause class="indentUp2 fontsize10" id="ycfa7bbb8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subparagraphs”</content></subclause></quotedContent>; and</content></subparagraph><subparagraph class="fontsize10" id="ycfa7bbb9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subclause:<quotedContent><subclause class="indentUp2 fontsize10" id="ycfa7bbba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Application of home equity interest limit<inline class="noSmallCaps">.—</inline></heading><content>Section 1917(f) shall apply for purposes of determining the eligibility of an individual for medical assistance with respect to nursing facility services or other long-term care services.”</content></subclause></quotedContent>.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa7bbbb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71108/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa7bbbc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396p">42 USC 1396p note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (a) shall apply beginning on January 1, 2028.</content></subsection></section>
<section id="d3245e37371" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71109" style="-uslm-lc:I658145"><num class="fontsize12" value="71109">SEC. 71109. </num><heading>ALIEN MEDICAID ELIGIBILITY.</heading><subsection class="firstIndent0 fontsize10" id="ycfa809dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71109/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Medicaid<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1903(v) of the Social Security Act (<ref href="/us/usc/t42/s1396b/v">42 U.S.C. 1396b(v)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfa809de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71109/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and (4)</quotedText>”and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, (4), and (5)</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfa809df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71109/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentDown1 firstIndent0 fontsize10" id="ycfa830f0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa830f1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><chapeau>Notwithstanding the preceding paragraphs of this subsection, beginning on October 1, 2026, except as provided in paragraphs (2) and (4), in no event shall payment be made to a State under this section for medical assistance furnished to an individual unless such individual is—</chapeau><subparagraph class="fontsize10" id="ycfa830f2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>a resident of 1 of the 50 States, the District of Columbia, or a territory of the United States; and</content></subparagraph><subparagraph class="fontsize10" id="ycfa830f3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>either—</chapeau><clause class="fontsize10" id="ycfa830f4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a citizen or national of the United States;</content></clause><clause class="fontsize10" id="ycfa830f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>an alien lawfully admitted for permanent residence as an immigrant as defined by sections 101(a)(15) and 101(a)(20) of the Immigration and Nationality Act, excluding, among others, alien visitors, tourists, diplomats, and students who enter the United States temporarily with no intention of abandoning their residence in a foreign country;</content></clause><clause class="fontsize10" id="ycfa85806-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>an alien who has been granted the status of Cuban and Haitian entrant, as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (<ref href="/us/pl/96/422">Public Law 96–422</ref>); or</content></clause><clause class="fontsize10" id="ycfa85807-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.”</content></clause></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa85808-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71109/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">CHIP<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 2107(e)(1) of the Social Security Act, as amended by section 71103(b),<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa85809-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1397gg">42 USC 1397gg</ref>.</p></sidenote> is further amended—</chapeau><page identifier="/us/stat/139/298">139 STAT. 298</page>
<paragraph class="fontsize10" id="ycfa8580a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71109/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subparagraphs (R) through (V) as paragraphs (S) through (W), respectively; and</content></paragraph><paragraph class="fontsize10" id="ycfa8580b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71109/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (Q) the following:<quotedContent><subparagraph class="fontsize10" id="ycfa8580c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="R">“(R) </num><content>Section 1903(v)(5) (relating to payments for medical assistance furnished to aliens), except in relation to payments for services provided under section 2105(a)(1)(D)(ii).”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa8580d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71109/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa8580e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of, and the amendments made by, this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $15,000,000 for fiscal year 2026, to remain available until expended.</content></subsection></section>
<section id="d3245e37498" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71110" style="-uslm-lc:I658145"><num class="fontsize12" value="71110">SEC. 71110. </num><heading>EXPANSION FMAP FOR EMERGENCY MEDICAID.</heading><subsection class="firstIndent0 fontsize10" id="ycfa87f1f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71110/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 1905 of the Social Security Act (<ref href="/us/usc/t42/s1396d">42 U.S.C. 1396d</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycfa87f20-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="kk">“(kk) </num><heading class="fontsize10 smallCaps">FMAP for Treatment of an Emergency Medical Condition<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa87f21-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>Notwithstanding subsection (y) and (z), beginning on October 1, 2026, the Federal medical assistance percentage for payments for care and services described in paragraph (2) of subsection 1903(v) furnished to an alien described in paragraph (1) of such subsection shall not exceed the Federal medical assistance percentage determined under subsection (b) for such State.”</content></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa87f22-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schA/s71110/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa87f23-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of, and the amendments made by this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $1,000,000 for fiscal year 2026, to remain available until expended.</content></subsection></section>
</subchapter>
<subchapter id="d3245e37548" identifier="/us/pl/119/21/tVII/stB/ch1/schB" style="-uslm-lc:I658174"><num value="B">Subchapter B—</num><heading><b>Preventing Wasteful Spending</b></heading>
<section id="d3245e37554" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71111" style="-uslm-lc:I658145"><num class="fontsize12" value="71111">SEC. 71111. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa8a634-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading>MORATORIUM ON IMPLEMENTATION OF RULE RELATING TO STAFFING STANDARDS FOR LONG-TERM CARE FACILITIES UNDER THE MEDICARE AND MEDICAID PROGRAMS.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfa8a635-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section and ending September 30, 2034, implement, administer, or enforce the amendments made by the provisions of the final rule published by the Centers for Medicare &amp; Medicaid Services on May 10, 2024, and titled “Medicare and Medicaid Programs; Minimum Staffing Standards for Long-Term Care Facilities and Medicaid Institutional Payment Transparency Reporting” (<ref href="/us/fr/89/40876">89 Fed. Reg. 40876</ref>) to the following sections of <ref href="/us/cfr/t42/pt483">part 483 of title 42, Code of Federal Regulations</ref>:</chapeau><paragraph class="fontsize10" id="ycfa8a636-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71111/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 483.5.</content></paragraph><paragraph class="fontsize10" id="ycfa8a637-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71111/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 483.35.</content></paragraph></section>
<section id="d3245e37578" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71112" style="-uslm-lc:I658145"><num class="fontsize12" value="71112">SEC. 71112. </num><heading>REDUCING STATE MEDICAID COSTS.</heading><subsection class="firstIndent0 fontsize10" id="ycfa91b68-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71112/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 1902(a)(34) of the Social Security Act (<ref href="/us/usc/t42/s1396a/a/34">42 U.S.C. 1396a(a)(34)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycfa94279-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="34">“(34) </num><chapeau>provide that in the case of any individual who has been determined to be eligible for medical assistance under the plan and—<page identifier="/us/stat/139/299">139 STAT. 299</page></chapeau><subparagraph class="fontsize10" id="ycfa9427a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>is enrolled under paragraph (10)(A)(i)(VIII), such assistance will be made available to the individual for care and services included under the plan and furnished in or after the month before the month in which the individual made application (or application was made on the individual’s behalf in the case of a deceased individual) for such assistance if such individual was (or upon application would have been) eligible for such assistance at the time such care and services were furnished; or</content></subparagraph><subparagraph class="fontsize10" id="ycfa9427b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>is not described in subparagraph (A), such assistance will be made available to the individual for care and services included under the plan and furnished in or after the second month before the month in which the individual made application (or application was made on the individual’s behalf in the case of a deceased individual) for such assistance if such individual was (or upon application would have been) eligible for such assistance at the time such care and services were furnished;”</content></subparagraph></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa9427c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71112/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Definition of Medical Assistance<inline class="noSmallCaps">.—</inline></heading><content>Section 1905(a) of the Social Security Act (<ref href="/us/usc/t42/s1396d/a">42 U.S.C. 1396d(a)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>in or after the third month before the month in which the recipient makes application for assistance</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, with respect to an individual described in section 1902(a)(34)(A), in or after the month before the month in which the recipient makes application for assistance, and with respect to an individual described in section 1902(a)(34)(B), in or after the second month before the month in which the recipient makes application for assistance</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa9427d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71112/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">CHIP<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 2102(b)(1)(B) of the Social Security Act (<ref href="/us/usc/t42/s1397bb/b/1/B">42 U.S.C. 1397bb(b)(1)(B)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfa9427e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71112/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in clause (iv), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></paragraph><paragraph class="fontsize10" id="ycfa9427f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71112/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (v), by <amendingAction type="delete">striking</amendingAction> the period and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfa94280-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71112/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp2 fontsize10" id="ycfa94281-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>shall, in the case that the State elects to provide child health or pregnancy-related assistance to an individual for any period prior to the month in which the individual made application for such assistance (or application was made on behalf of the individual), provide that such assistance is not made available to such individual for items and services included under the State child health plan (or waiver of such plan) that are furnished before the second month preceding the month in which such individual made application (or application was made on behalf of such individual) for assistance.”</content></clause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa94282-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71112/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa94283-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfa94284-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396a">42 USC 1396a note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to medical assistance, child health assistance, and pregnancy-related assistance with respect to individuals whose eligibility for such medical assistance, child health assistance, or pregnancy-related assistance is based on an application made on or after the first day of the first quarter that begins after December 31, 2026.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa94285-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71112/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa94286-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of, and the amendments made by, this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for <page identifier="/us/stat/139/300">139 STAT. 300</page>
Medicare &amp; Medicaid Services, $10,000,000 for fiscal year 2026, to remain available until expended.</content></subsection></section>
<section id="d3245e37714" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113" style="-uslm-lc:I658145"><num class="fontsize12" value="71113">SEC. 71113. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfa94287-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>FEDERAL PAYMENTS TO PROHIBITED ENTITIES.</heading><subsection class="firstIndent0 fontsize10" id="ycfa9dec8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>No Federal funds that are considered direct spending and provided to carry out a State plan under title XIX of the Social Security Act or a waiver of such a plan shall be used to make payments to a prohibited entity for items and services furnished during the 1-year period beginning on the date of the enactment of this Act, including any payments made directly to the prohibited entity or under a contract or other arrangement between a State and a covered organization.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfa9dec9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycfa9deca-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Prohibited entity<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>prohibited entity</term>” means an entity, including its affiliates, subsidiaries, successors, and clinics—</chapeau><subparagraph class="fontsize10" id="ycfa9decb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>that, as of the first day of the first quarter beginning after the date of enactment of this Act—</chapeau><clause class="fontsize10" id="ycfa9decc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>is an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code;</content></clause><clause class="fontsize10" id="ycfa9decd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>is an essential community provider described in <ref href="/us/cfr/t45/s156.235">section 156.235 of title 45, Code of Federal Regulations</ref> (as in effect on the date of enactment of this Act), that is primarily engaged in family planning services, reproductive health, and related medical care; and</content></clause><clause class="fontsize10" id="ycfa9dece-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/1/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><chapeau>provides for abortions, other than an abortion—</chapeau><subclause class="fontsize10" id="ycfa9decf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/1/A/iii/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>if the pregnancy is the result of an act of rape or incest; or</content></subclause><subclause class="fontsize10" id="ycfa9ded0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/1/A/iii/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>in the case where a woman suffers from a physical disorder, physical injury, or physical illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed; and</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfa9ded1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>for which the total amount of Federal and State expenditures under the Medicaid program under title XIX of the Social Security Act for medical assistance furnished in fiscal year 2023 made directly, or by a covered organization, to the entity or to any affiliates, subsidiaries, successors, or clinics of the entity, or made to the entity or to any affiliates, subsidiaries, successors, or clinics of the entity as part of a nationwide health care provider network, exceeded $800,000.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfa9ded2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Direct spending<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>direct spending</term>” has the meaning given that term under section 250(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 (<ref href="/us/usc/t2/s900/c">2 U.S.C. 900(c)</ref>).</content></paragraph><paragraph class="fontsize10" id="ycfa9ded3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/3" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Covered organization<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>covered organization</term>” means a managed care entity (as defined in section 1932(a)(1)(B) of the Social Security Act (<ref href="/us/usc/t42/s1396u–2/a/1/B">42 U.S.C. 1396u–2(a)(1)(B)</ref>)) or a prepaid inpatient health plan or prepaid ambulatory health plan (as such terms are defined in section 1903(m)(9)(D) of such Act (<ref href="/us/usc/t42/s1396b/m/9/D">42 U.S.C. 1396b(m)(9)(D)</ref>)).<page identifier="/us/stat/139/301">139 STAT. 301</page></content></paragraph><paragraph class="fontsize10" id="ycfa9ded4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/b/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">State<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>State</term>” has the meaning given such term in section 1101 of the Social Security Act (<ref href="/us/usc/t42/s1301">42 U.S.C. 1301</ref>).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfa9ded5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schB/s71113/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $1,000,000 for fiscal year 2026, to remain available until expended.</content></subsection></section>
</subchapter>
<subchapter id="d3245e37828" identifier="/us/pl/119/21/tVII/stB/ch1/schC" style="-uslm-lc:I658174"><num value="C">Subchapter C—</num><heading><b>Stopping Abusive Financing Practices</b></heading>
<section id="d3245e37834" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71114" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="71114">SEC. 71114. </num><heading>SUNSETTING INCREASED FMAP INCENTIVE.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfaa2cf6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 1905(ii)(3) of the Social Security Act (<ref href="/us/usc/t42/s1396d/ii/3">42 U.S.C. 1396d(ii)(3)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfaa2cf7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71114/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>which has not</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following: <quotedContent>“which—<subparagraph class="fontsize10" id="ycfaa2cf8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>has not”</content></subparagraph></quotedContent>;</content></paragraph><paragraph class="fontsize10" id="ycfaa2cf9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71114/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (A), as so inserted, by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfaa2cfa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71114/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycfaa2cfb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>begins to expend amounts for all such individuals prior to January 1, 2026.”</content></subparagraph></quotedContent>.</content></paragraph></section>
<section id="d3245e37890" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71115" style="-uslm-lc:I658145"><num class="fontsize12" value="71115">SEC. 71115. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfaa2cfc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>PROVIDER TAXES.</heading><subsection class="firstIndent0 fontsize10" id="ycfaaa22d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71115/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Change in Threshold for Hold Harmless Provision of Broad-based Health Care Related Taxes<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1903(w)(4) of the Social Security Act (<ref href="/us/usc/t42/s1396b/w/4">42 U.S.C. 1396b(w)(4)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfaaa22e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71115/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (C)(ii), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and for fiscal years beginning on or after October 1, 2026, the applicable percent determined under subparagraph (D) shall be substituted for ‘6 percent’ each place it appears</quotedText>” after “<quotedText>each place it appears</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfaaa22f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71115/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subparagraph (C)(ii), the following new subparagraph:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycfaaf050-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D)</num><clause class="inline" id="ycfab1761-790c-11f0-9331-55115c4e2a93"><num value="i">(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfab1762-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfab1763-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfab1764-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><chapeau>For purposes of subparagraph (C)(ii), the applicable percent determined under this subparagraph is—</chapeau><subclause class="fontsize10" id="ycfab1765-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><chapeau>in the case of a non-expansion State or unit of local government in such State and a class of health care items or services described in <ref href="/us/cfr/t42/s433.56/a">section 433.56(a) of title 42, Code of Federal Regulations</ref> (as in effect on May 1, 2025)—</chapeau><item class="fontsize10" id="ycfab1766-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>if, on the date of enactment of this subparagraph, the non-expansion State or unit of local government in such State has enacted a tax and imposes such tax on such class and the Secretary determines that the tax is within the hold harmless threshold as of that date, the applicable percent of net patient revenue attributable to such class that has been so determined; and</content></item><item class="fontsize10" id="ycfab1767-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>if, on the date of enactment of this subparagraph, the non-expansion State or unit of local government in such State has not enacted or does not impose a tax with respect to such class, 0 percent; and</content></item></subclause><subclause class="fontsize10" id="ycfab1768-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>in the case of an expansion State or unit of local government in such State and a class of health care items or services described in section 433.56(a) of title 42, Code <page identifier="/us/stat/139/302">139 STAT. 302</page>
of Federal Regulations (as in effect on May 1, 2025), subject to clause (iv)—</chapeau><item class="fontsize10" id="ycfab1769-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><chapeau>if, on the date of enactment of this subparagraph, the expansion State or unit of local government in such State has enacted a tax and imposes such tax on such class and the Secretary determines that the tax is within the hold harmless threshold as of that date, the lower of—</chapeau><subitem class="fontsize10" id="ycfab176a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>the applicable percent of net patient revenue attributable to such class that has been so determined; and</content></subitem><subitem class="fontsize10" id="ycfab176b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><content>the applicable percent specified in clause (ii) for the fiscal year; and</content></subitem></item><item class="fontsize10" id="ycfab176c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>if, on the date of enactment of this subparagraph, the expansion State or unit of local government in such State has not enacted or does not impose a tax with respect to such class, 0 percent.</content></item></subclause></clause><clause class="fontsize10" id="ycfab176d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>For purposes of clause (i)(II)(aa)(BB), the applicable percent is—</chapeau><subclause class="fontsize10" id="ycfab176e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>for fiscal year 2028, 5.5 percent;</content></subclause><subclause class="fontsize10" id="ycfab176f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>for fiscal year 2029, 5 percent;</content></subclause><subclause class="fontsize10" id="ycfab1770-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>for fiscal year 2030, 4.5 percent;</content></subclause><subclause class="fontsize10" id="ycfab1771-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>for fiscal year 2031, 4 percent; and</content></subclause><subclause class="fontsize10" id="ycfab1772-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><content>for fiscal year 2032 and each subsequent fiscal year, 3.5 percent.</content></subclause></clause><clause class="fontsize10" id="ycfab1773-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfab1774-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><chapeau>For purposes of clause (i):</chapeau><subclause class="fontsize10" id="ycfab1775-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">Expansion state<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>expansion State</term>’ means a State that, beginning on January 1, 2014, or on any date thereafter, elects to provide medical assistance to all individuals described in section 1902(a)(10)(A)(i)(VIII) under the State plan under this title or under a waiver of such plan.</content></subclause><subclause class="fontsize10" id="ycfab1776-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Non-expansion state<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>non-expansion State</term>’ means a State that is not an expansion State.</content></subclause></clause><clause class="fontsize10" id="ycfab1777-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>In the case of a tax of an expansion State or unit of local government in such State in effect on the date of enactment of this clause, that applies to a class of health care items or services that is described in paragraph (3) or (4) of <ref href="/us/cfr/t42/s433.56/a">section 433.56(a) of title 42, Code of Federal Regulations</ref> (as in effect on May 1, 2025), and for which, on such date of enactment, is within the hold harmless threshold (as determined by the Secretary), the applicable percent of net patient revenue attributable to such class that has been so determined shall apply for a fiscal year instead of the applicable percent specified in clause (ii) for the fiscal year.”</content></clause></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfab1778-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71115/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfab1779-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396b">42 USC 1396b note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Non-application to Territories<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall only apply with respect to a State that is 1 of the 50 States or the District of Columbia.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfab177a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71115/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of, and the amendments made by, this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $20,000,000 for fiscal year 2026, to remain available until expended.<page identifier="/us/stat/139/303">139 STAT. 303</page></content></subsection></section>
<section id="d3245e38064" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116" style="-uslm-lc:I658145"><num class="fontsize12" value="71116">SEC. 71116. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfab177b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396a">42 USC 1396a note</ref>.</p></sidenote><heading>STATE DIRECTED PAYMENTS.</heading><subsection class="firstIndent0 fontsize10" id="ycfac01dc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to subsection (b), the Secretary of Health and Human Services (in this section referred to as the Secretary) shall revise <ref href="/us/cfr/t42/s438.6/c/2/iii">section 438.6(c)(2)(iii) of title 42, Code of Federal Regulations</ref> (or a successor regulation) such that, with respect to a payment described in such section made for a service furnished during a rating period beginning on or after the date of the enactment of this Act, the total payment rate for such service is limited to—</chapeau><paragraph class="fontsize10" id="ycfac01dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in the case of a State that provides coverage to all individuals described in section 1902(a)(10)(A)(i)(VIII) of the Social Security Act (<ref href="/us/usc/t42/s1396a/a/10/A/i/VIII">42 U.S.C. 1396a(a)(10)(A)(i)(VIII)</ref>) that is equivalent to minimum essential coverage (as described in section 5000A(f)(1)(A) of the Internal Revenue Code of 1986 and determined in accordance with standards prescribed by the Secretary in regulations) under the State plan (or waiver of such plan) of such State under title XIX of such Act, 100 percent of the specified total published Medicare payment rate (or, in the absence of a specified total published Medicare payment rate, the payment rate under a Medicaid State plan (or under a waiver of such plan)); or</content></paragraph><paragraph class="fontsize10" id="ycfac01de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in the case of a State other than a State described in paragraph (1), 110 percent of the specified total published Medicare payment rate (or, in the absence of a specified total published Medicare payment rate, the payment rate under a Medicaid State plan (or under a waiver of such plan)).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfac01df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfac01e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfac01e1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfac01e2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods..</p></sidenote><heading class="fontsize10 smallCaps">Grandfathering Certain Payments<inline class="noSmallCaps">.—</inline></heading><content>In the case of a payment described in <ref href="/us/cfr/t42/s438.6/c/2/iii">section 438.6(c)(2)(iii) of title 42, Code of Federal Regulations</ref> (or a successor regulation) for which written prior approval (or a good faith effort to receive such approval, as determined by the Secretary) was made before May 1, 2025, or a payment described in such section for a rural hospital (as defined in subsection (d)(2)) for which written prior approval (or a good faith effort to receive such approval, as determined by the Secretary) was made by the date of enactment of this Act, for the rating period occurring within 180 days of the date of the enactment of this Act, or a payment so described for such rating period for which a completed preprint was submitted to the Secretary prior to the date of enactment of this Act, beginning with the rating period on or after January 1, 2028, the total amount of such payment shall be reduced by 10 percentage points each year until the total payment rate for such service is equal to the rate for such service specified in subsection (a).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfac01e3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfac01e4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Treatment of Expansion States<inline class="noSmallCaps">.—</inline></heading><content>The revisions described in subsection (a) shall provide that, with respect to a State that begins providing the coverage described in paragraph (1) of such subsection on or after the date of the enactment of this Act, the limitation described in such paragraph shall apply to such State with respect to a payment described in <ref href="/us/cfr/t42/s438.6/c/2/iii">section 438.6(c)(2)(iii) of title 42, Code of Federal Regulations</ref> (or a successor regulation) for a service furnished during a rating period beginning on or after the date of enactment of this Act.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfac01e5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycfac01e6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Rating period<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>rating period</term>” has the meaning given such term in <ref href="/us/cfr/t42/s438.2">section 438.2 of title 42, Code of Federal Regulations</ref> (or a successor regulation).<page identifier="/us/stat/139/304">139 STAT. 304</page></content></paragraph><paragraph class="fontsize10" id="ycfac01e7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Rural hospital<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>rural hospital</term>” means the following:</chapeau><subparagraph class="fontsize10" id="ycfac01e8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>A subsection (d) hospital (as defined in paragraph (1)(B) of section 1886(d) of the Social Security Act (<ref href="/us/usc/t42/s1395ww/d">42 U.S.C. 1395ww(d)</ref>)) that—</chapeau><clause class="fontsize10" id="ycfac01e9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>is located in a rural area (as defined in paragraph (2)(D) of such section);</content></clause><clause class="fontsize10" id="ycfac01ea-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>is treated as being located in a rural area pursuant to paragraph (8)(E) of such section; or</content></clause><clause class="fontsize10" id="ycfac01eb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>is located in a rural census tract of a metropolitan statistical area (as determined under the most recent modification of the Goldsmith Modification, originally published in the Federal Register on February 27, 1992 (<ref href="/us/fr/57/6725">57 Fed. Reg. 6725</ref>)).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfac01ec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>A critical access hospital (as defined in section 1861(mm)(1) of such Act (<ref href="/us/usc/t42/s1395x/mm/1">42 U.S.C. 1395x(mm)(1)</ref>)).</content></subparagraph><subparagraph class="fontsize10" id="ycfac01ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>A sole community hospital (as defined in section 1886(d)(5)(D)(iii) of such Act (<ref href="/us/usc/t42/s1395ww/d/5/D/iii">42 U.S.C. 1395ww(d)(5)(D)(iii)</ref>)).</content></subparagraph><subparagraph class="fontsize10" id="ycfac01ee-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>A Medicare-dependent, small rural hospital (as defined in section 1886(d)(5)(G)(iv) of such Act (<ref href="/us/usc/t42/s1395ww/d/5/G/iv">42 U.S.C. 1395ww(d)(5)(G)(iv)</ref>)).</content></subparagraph><subparagraph class="fontsize10" id="ycfac01ef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><content>A low-volume hospital (as defined in section 1886(d)(12)(C) of such Act (<ref href="/us/usc/t42/s1395ww/d/12/C">42 U.S.C. 1395ww(d)(12)(C)</ref>)).</content></subparagraph><subparagraph class="fontsize10" id="ycfac01f0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/2/F" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">(F) </num><content>A rural emergency hospital (as defined in section 1861(kkk)(2) of such Act (<ref href="/us/usc/t42/s1395x/kkk/2">42 U.S.C. 1395x(kkk)(2)</ref>)).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfac01f1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/3" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">State<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>State</term>” means 1 of the 50 States or the District of Columbia.</content></paragraph><paragraph class="fontsize10" id="ycfac01f2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Total published medicare payment rate<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>total published Medicare payment rate</term>” has the meaning given to such term in <ref href="/us/cfr/t42/s438.6/a">section 438.6(a) of title 42, Code of Federal Regulations</ref> (or a successor regulation).</content></paragraph><paragraph class="fontsize10" id="ycfac01f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/d/5" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Written prior approval<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>written prior approval</term>” has the meaning given to such term in <ref href="/us/cfr/t42/s438.6/c/2/i">section 438.6(c)(2)(i) of title 42, Code of Federal Regulations</ref> (or a successor regulation).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfac01f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71116/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfac01f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">Funding<inline class="noSmallCaps">.—</inline></heading><content>There are appropriated out of any monies in the Treasury not otherwise appropriated $7,000,000 for each of fiscal years 2026 through 2033 for purposes of carrying out this section, to remain available until expended.</content></subsection></section>
<section id="d3245e38269" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71117" style="-uslm-lc:I658145"><num class="fontsize12" value="71117">SEC. 71117. </num><heading>REQUIREMENTS REGARDING WAIVER OF UNIFORM TAX REQUIREMENT FOR MEDICAID PROVIDER TAX.</heading><subsection class="firstIndent0 fontsize10" id="ycfac7726-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71117/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1903(w) of the Social Security Act (<ref href="/us/usc/t42/s1396b/w">42 U.S.C. 1396b(w)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfac7727-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71117/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (3)(E), by <amendingAction type="insert">inserting</amendingAction> after clause (ii)(II) the following new clause:<quotedContent><clause class="indentDown1 firstIndent0 fontsize10" id="ycfac9e38-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><chapeau>For purposes of clause (ii)(I), a tax is not considered to be generally redistributive if any of the following conditions apply:</chapeau><subclause class="fontsize10" id="ycfac9e39-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>Within a permissible class, the tax rate imposed on any taxpayer or tax rate group (as defined in paragraph (7)(J)) explicitly defined by its relatively lower volume or percentage of Medicaid taxable units (as defined in paragraph (7)(H)) is lower than the tax rate imposed on any other taxpayer or tax rate group explicitly defined by its relatively higher volume or percentage of Medicaid taxable units.<page identifier="/us/stat/139/305">139 STAT. 305</page></content></subclause><subclause class="fontsize10" id="ycfac9e3a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>Within a permissible class, the tax rate imposed on any taxpayer or tax rate group (as so defined) based upon its Medicaid taxable units (as so defined) is higher than the tax rate imposed on any taxpayer or tax rate group based upon its non-Medicaid taxable unit (as defined in paragraph (7)(I)).</content></subclause><subclause class="fontsize10" id="ycfac9e3b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><chapeau>The tax excludes or imposes a lower tax rate on a taxpayer or tax rate group (as so defined) based on or defined by any description that results in the same effect as described in subclause (I) or (II) for a taxpayer or tax rate group. Characteristics that may indicate such type of exclusion include the use of terminology to establish a tax rate group—</chapeau><item class="fontsize10" id="ycfac9e3c-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>based on payments or expenditures made under the program under this title without mentioning the term ‘<term>Medicaid</term>’ (or any similar term) to accomplish the same effect as described in subclause (I) or (II); or</content></item><item class="fontsize10" id="ycfac9e3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>that closely approximates a taxpayer or tax rate group under the program under this title, to the same effect as described in subclause (I) or (II).”</content></item></subclause></clause></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycfac9e3e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71117/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfac9e3f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><content>in paragraph (7), by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraphs:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycfacec60-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><chapeau>The term ‘<term>Medicaid taxable unit</term>’ means a unit that is being taxed within a health care related tax that is applicable to the program under this title. Such term includes a unit that is used as the basis for—</chapeau><clause class="fontsize10" id="ycfacec61-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>payment under the program under this title (such as Medicaid bed days);</content></clause><clause class="fontsize10" id="ycfacec62-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>Medicaid revenue;</content></clause><clause class="fontsize10" id="ycfacec63-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>costs associated with the program under this title (such as Medicaid charges, claims, or expenditures); and</content></clause><clause class="fontsize10" id="ycfacec64-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>other units associated with the program under this title, as determined by the Secretary.</content></clause></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycfacec65-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><chapeau>The term ‘<term>non-Medicaid taxable unit</term>’ means a unit that is being taxed within a health care related tax that is not applicable to the program under this title. Such term includes a unit that is used as the basis for—</chapeau><clause class="fontsize10" id="ycfacec66-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>payment by non-Medicaid payers (such as non-Medicaid bed days);</content></clause><clause class="fontsize10" id="ycfacec67-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>non-Medicaid revenue;</content></clause><clause class="fontsize10" id="ycfacec68-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>costs that are not associated with the program under this title (such as non-Medicaid charges, non-Medicaid claims, or non-Medicaid expenditures); and</content></clause><clause class="fontsize10" id="ycfacec69-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>other units not associated with the program under this title, as determined by the Secretary.</content></clause></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycfacec6a-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="J">“(J) </num><content>The term ‘<term>tax rate group</term>’ means a group of entities contained within a permissible class of a health care related tax that are taxed at the same rate.”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfacec6b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71117/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfacec6c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396b">42 USC 1396b note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Non-application to Territories<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall only apply with respect to a State that is 1 of the 50 States or the District of Columbia.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfacec6d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71117/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfacec6e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfacec6f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfacec70-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfacec71-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396b">42 USC 1396b note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall take effect upon the date of enactment of this Act, subject to any applicable transition period determined appropriate by the Secretary of Health and Human Services, not to exceed 3 fiscal years.<page identifier="/us/stat/139/306">139 STAT. 306</page></content></subsection></section>
<section id="d3245e38419" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71118" style="-uslm-lc:I658145"><num class="fontsize12" value="71118">SEC. 71118. </num><heading>REQUIRING BUDGET NEUTRALITY FOR MEDICAID DEMONSTRATION PROJECTS UNDER SECTION 1115.</heading><subsection class="firstIndent0 fontsize10" id="ycfad1282-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71118/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 1115 of the Social Security Act (<ref href="/us/usc/t42/s1315">42 U.S.C. 1315</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycfad3993-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><heading class="fontsize10 smallCaps">Requirement of Budget Neutrality for Medicaid Demonstration Projects<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfad3994-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfad3995-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfad3996-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Certification.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Beginning January 1 2027, the Secretary may not approve an application for (or renewal or amendment of) an experimental, pilot, or demonstration project undertaken under subsection (a) to promote the objectives of title XIX in a State (in this subsection referred to as a ‘Medicaid demonstration project’) unless the Chief Actuary for the Centers for Medicare &amp; Medicaid Services certifies that such project, or, in the case of a renewal, the duration of the preceding waiver, is not expected to result in an increase in the amount of Federal expenditures compared to the amount that such expenditures would otherwise be in the absence of such project. For purposes of this subsection, expenditures for the coverage of populations and services that the State could have otherwise provided through its Medicaid State plan or other authority under title XIX, including expenditures that could be made under such authority but for the provision of such services at a different site of service than authorized under such State plan or other authority, shall be considered expenditures in the absence of such a project.</content></paragraph><paragraph class="fontsize10" id="ycfad3997-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Treatment of savings<inline class="noSmallCaps">.—</inline></heading><content>In the event that expenditures with respect to a State under a Medicaid demonstration project are, during an approval period for such project, less than the amount of such expenditures that would have otherwise been made in the absence of such project, the Secretary shall specify the methodology to be used with respect to the subsequent approval period for such project for purposes of taking the difference between such expenditures into account.”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfad3998-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schC/s71118/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfad3999-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of, and the amendments made by, this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $5,000,000 for each of fiscal years 2026 and 2027, to remain available until expended.</content></subsection></section>
</subchapter>
<subchapter id="d3245e38484" identifier="/us/pl/119/21/tVII/stB/ch1/schD" style="-uslm-lc:I658174"><num value="D">Subchapter D—</num><heading><b>Increasing Personal Accountability</b></heading>
<section id="d3245e38490" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119" style="-uslm-lc:I658145"><num class="fontsize12" value="71119">SEC. 71119. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfad60aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>REQUIREMENT FOR STATES TO ESTABLISH MEDICAID COMMUNITY ENGAGEMENT REQUIREMENTS FOR CERTAIN INDIVIDUALS.</heading><subsection class="firstIndent0 fontsize10" id="ycfaf0e5b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 1902 of the Social Security Act (<ref href="/us/usc/t42/s1396a">42 U.S.C. 1396a</ref>), as amended by sections 71103 and 71104, is further amended by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycfb1584c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="xx">“(xx) </num><heading class="fontsize10 smallCaps">Community Engagement Requirement for Applicable Individuals<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfb1584d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb1584e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Except as provided in paragraph (11), beginning not later than the first day of the first quarter that begins after December 31, 2026, or, at the option of the State under a waiver or demonstration project under section 1115 or the State plan, such earlier date as the State may specify, subject to the succeeding provisions of this subsection, <page identifier="/us/stat/139/307">139 STAT. 307</page>
a State shall provide, as a condition of eligibility for medical assistance for an applicable individual, that such individual is required to demonstrate community engagement under paragraph (2)—</chapeau><subparagraph class="fontsize10" id="ycfb1584f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>in the case of an applicable individual who has filed an application for medical assistance under a State plan (or a waiver of such plan) under this title, for 1 or more but not more than 3 (as specified by the State) consecutive months immediately preceding the month during which such individual applies for such medical assistance; and</content></subparagraph><subparagraph class="fontsize10" id="ycfb15850-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>in the case of an applicable individual enrolled and receiving medical assistance under a State plan (or under a waiver of such plan) under this title, for 1 or more (as specified by the State) months, whether or not consecutive—</chapeau><clause class="fontsize10" id="ycfb15851-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>during the period between such individual’s most recent determination (or redetermination, as applicable) of eligibility and such individual’s next regularly scheduled redetermination of eligibility (as verified by the State as part of such regularly scheduled redetermination of eligibility); or</content></clause><clause class="fontsize10" id="ycfb15852-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the case of a State that has elected under paragraph (4) to conduct more frequent verifications of compliance with the requirement to demonstrate community engagement, during the period between the most recent and next such verification with respect to such individual.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb15853-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Community engagement compliance described<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to paragraph <sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb15854-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfb15855-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Criteria.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfb15856-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote>(3), an applicable individual demonstrates community engagement under this paragraph for a month if such individual meets 1 or more of the following conditions with respect to such month, as determined in accordance with criteria established by the Secretary through regulation:</chapeau><subparagraph class="fontsize10" id="ycfb15857-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>The individual works not less than 80 hours.</content></subparagraph><subparagraph class="fontsize10" id="ycfb15858-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>The individual completes not less than 80 hours of community service.</content></subparagraph><subparagraph class="fontsize10" id="ycfb15859-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>The individual participates in a work program for not less than 80 hours.</content></subparagraph><subparagraph class="fontsize10" id="ycfb1585a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>The individual is enrolled in an educational program at least half-time.</content></subparagraph><subparagraph class="fontsize10" id="ycfb1585b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>The individual engages in any combination of the activities described in subparagraphs (A) through (D), for a total of not less than 80 hours.</content></subparagraph><subparagraph class="fontsize10" id="ycfb17f6c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>The individual has a monthly income that is not less than the applicable minimum wage requirement under section 6 of the Fair Labor Standards Act of 1938, multiplied by 80 hours.</content></subparagraph><subparagraph class="fontsize10" id="ycfb17f6d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>The individual had an average monthly income over the preceding 6 months that is not less than the applicable minimum wage requirement under section 6 of the Fair Labor Standards Act of 1938 multiplied by 80 hours, and is a seasonal worker, as described in section 45R(d)(5)(B) of the Internal Revenue Code of 1986 .</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb17f6e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Exceptions<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfb17f6f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Mandatory exception for certain individuals<inline class="noSmallCaps">.—</inline></heading><chapeau>The State shall deem an applicable individual to <page identifier="/us/stat/139/308">139 STAT. 308</page>
have demonstrated community engagement under paragraph (2) for a month, and may elect to not require an individual to verify information resulting in such deeming, if—</chapeau><clause class="fontsize10" id="ycfb17f70-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>for part or all of such month, the individual—</chapeau><subclause class="fontsize10" id="ycfb17f71-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>was a specified excluded individual (as defined in paragraph (9)(A)(ii)); or</content></subclause><subclause class="fontsize10" id="ycfb17f72-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>was—</chapeau><item class="fontsize10" id="ycfb17f73-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>under the age of 19;</content></item><item class="fontsize10" id="ycfb17f74-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>entitled to, or enrolled for, benefits under part A of title XVIII, or enrolled for benefits under part B of title XVIII; or</content></item><item class="fontsize10" id="ycfb17f75-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>described in any of subclauses (I) through (VII) of subsection (a)(10)(A)(i); or</content></item></subclause></clause><clause class="fontsize10" id="ycfb17f76-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>at any point during the 3-month period ending on the first day of such month, the individual was an inmate of a public institution.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfb17f77-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Optional exception for short-term hardship events<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycfb17f78-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb17f79-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Procedures.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The State plan (or waiver of such plan) may provide, in the case of an applicable individual who experiences a short-term hardship event during a month, that the State shall, under procedures established by the State (in accordance with standards specified by the Secretary), in the case of a short-term hardship event described in clause (ii)(II) and, upon the request of such individual, a short-term hardship event described in subclause (I) or (III) of clause (ii), deem such individual to have demonstrated community engagement under paragraph (2) for such month.</content></clause><clause class="fontsize10" id="ycfb17f7a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Short-term hardship event defined<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subparagraph, an applicable individual experiences a short-term hardship event during a month if, for part or all of such month—</chapeau><subclause class="fontsize10" id="ycfb17f7b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>such individual receives inpatient hospital services, nursing facility services, services in an intermediate care facility for individuals with intellectual disabilities, inpatient psychiatric hospital services, or such other services of similar acuity (including outpatient care relating to other services specified in this subclause) as the Secretary determines appropriate;</content></subclause><subclause class="fontsize10" id="ycfb17f7c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>such individual resides in a county (or equivalent unit of local government)—</chapeau><item class="fontsize10" id="ycfb17f7d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>in which there exists an emergency or disaster declared by the President pursuant to the National Emergencies Act or the Robert T. Stafford Disaster Relief and Emergency Assistance Act; or</content></item><item class="fontsize10" id="ycfb17f7e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><chapeau>that, subject to a request from the State to the Secretary, made in such form, at such time, and containing such information as the Secretary may require, has an unemployment rate that is at or above the lesser of—</chapeau><subitem class="fontsize10" id="ycfb17f7f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>8 percent; or<page identifier="/us/stat/139/309">139 STAT. 309</page></content></subitem><subitem class="fontsize10" id="ycfb17f80-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658131"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><content>1.5 times the national unemployment rate; or</content></subitem></item></subclause><subclause class="fontsize10" id="ycfb17f81-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>such individual or their dependent must travel outside of their community for an extended period of time to receive medical services necessary to treat a serious or complex medical condition (as described in paragraph (9)(A)(ii)(V)(ee)) that are not available within their community of residence.</content></subclause></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb17f82-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Option to conduct more frequent compliance verifications<inline class="noSmallCaps">.—</inline></heading><content>With respect to an applicable individual enrolled and receiving medical assistance under a State plan (or a waiver of such plan) under this title, the State shall verify (in accordance with procedures specified by the Secretary) that each such individual has met the requirement to demonstrate community engagement under paragraph (1) during each such individual’s regularly scheduled redetermination of eligibility, except that a State may provide for such verifications more frequently.</content></paragraph><paragraph class="fontsize10" id="ycfb17f83-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb17f84-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Standards.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfb17f85-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Processes.</p></sidenote><heading class="fontsize10 smallCaps">Ex parte verifications<inline class="noSmallCaps">.—</inline></heading><content>For purposes of verifying that an applicable individual has met the requirement to demonstrate community engagement under paragraph (1), or determining such individual to be deemed to have demonstrated community engagement under paragraph (3), or that an individual is a specified excluded individual under paragraph (9)(A)(ii), the State shall, in accordance with standards established by the Secretary, establish processes and use reliable information available to the State (such as payroll data or payments or encounter data under this title for individuals and data on payments to such individuals for the provision of services covered under this title) without requiring, where possible, the applicable individual to submit additional information.</content></paragraph><paragraph class="fontsize10" id="ycfb17f86-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Procedure in the case of noncompliance<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfb17f87-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb17f88-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Notices.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>If a State is unable to verify that an applicable individual has met the requirement to demonstrate community engagement under paragraph (1) (including, if applicable, by verifying that such individual was deemed to have demonstrated community engagement under paragraph (3)) the State shall (in accordance with standards specified by the Secretary)—</chapeau><clause class="fontsize10" id="ycfb17f89-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>provide such individual with the notice of noncompliance described in subparagraph (B);</content></clause><clause class="fontsize10" id="ycfb17f8a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii)</num><subclause class="inline" id="ycfb17f8b-790c-11f0-9331-55115c4e2a93"><num value="I">(I) </num><chapeau>provide such individual with a period of 30 calendar days, beginning on the date on which such notice of noncompliance is received by the individual, to—</chapeau><item class="fontsize10" id="ycfb17f8c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>make a satisfactory showing to the State of compliance with such requirement (including, if applicable, by showing that such individual was or should be deemed to have demonstrated community engagement under paragraph (3)); or</content></item><item class="fontsize10" id="ycfb17f8d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>make a satisfactory showing to the State that such requirement does not apply to such individual on the basis that such individual does not meet the definition of applicable individual under paragraph (9)(A); and<page identifier="/us/stat/139/310">139 STAT. 310</page></content></item></subclause><subclause class="indentUp0 fontsize10" id="ycfb17f8e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>if such individual is enrolled under the State plan (or a waiver of such plan) under this title, continue to provide such individual with medical assistance during such 30-calendar-day period; and</content></subclause></clause><clause class="fontsize10" id="ycfb17f8f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb17f90-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfb17f91-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><chapeau>if no such satisfactory showing is made and the individual is not a specified excluded individual described in paragraph (9)(A)(ii), deny such individual’s application for medical assistance under the State plan (or waiver of such plan) or, as applicable, disenroll such individual from the plan (or waiver of such plan) not later than the end of the month following the month in which such 30-calendar-day period ends, provided that—</chapeau><subclause class="fontsize10" id="ycfb17f92-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the State first determines whether, with respect to the individual, there is any other basis for eligibility for medical assistance under the State plan (or waiver of such plan) or for another insurance affordability program; and</content></subclause><subclause class="fontsize10" id="ycfb17f93-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the individual is provided written notice and granted an opportunity for a fair hearing in accordance with subsection (a)(3).</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfb17f94-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Notice<inline class="noSmallCaps">.—</inline></heading><chapeau>The notice of noncompliance provided to an applicable individual under subparagraph (A)(i) shall include information (in accordance with standards specified by the Secretary) on—</chapeau><clause class="fontsize10" id="ycfb17f95-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>how such individual may make a satisfactory showing of compliance with such requirement (as described in subparagraph (A)(ii)) or make a satisfactory showing that such requirement does not apply to such individual on the basis that such individual does not meet the definition of applicable individual under paragraph (9)(A); and</content></clause><clause class="fontsize10" id="ycfb17f96-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>how such individual may reapply for medical assistance under the State plan (or a waiver of such plan) under this title in the case that such individuals’ application is denied or, as applicable, in the case that such individual is disenrolled from the plan (or waiver).</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb17f97-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10 smallCaps">Treatment of noncompliant individuals in relation to certain other provisions<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfb17f98-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Certain fmap increases<inline class="noSmallCaps">.—</inline></heading><content>A State shall not be treated as not providing medical assistance to all individuals described in section 1902(a)(10)(A)(i)(VIII), or as not expending amounts for all such individuals under the State plan (or waiver of such plan), solely because such an individual is determined ineligible for medical assistance under the State plan (or waiver) on the basis of a failure to meet the requirement to demonstrate community engagement under paragraph (1).</content></subparagraph><subparagraph class="fontsize10" id="ycfb17f99-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Other provisions<inline class="noSmallCaps">.—</inline></heading><content>For purposes of section 36B(c)(2)(B) of the Internal Revenue Code of 1986, an individual shall be deemed to be eligible for minimum essential coverage described in section 5000A(f)(1)(A)(ii) of such Code for a month if such individual would have been eligible for medical assistance under a State plan (or a waiver of such plan) under this title but for a failure to meet <page identifier="/us/stat/139/311">139 STAT. 311</page>
the requirement to demonstrate community engagement under paragraph (1).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb17f9a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><heading class="fontsize10 smallCaps">Outreach<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfb17f9b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb17f9c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfb17f9d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Notification.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In accordance with standards specified by the Secretary, beginning not later than the date that precedes December 31, 2026 (or, if the State elects under paragraph (1) to specify an earlier date, such earlier date) by the number of months specified by the State under paragraph (1)(A) plus 3 months, and periodically thereafter, the State shall notify applicable individuals enrolled under a State plan (or waiver) under this title of the requirement to demonstrate community engagement under this subsection. Such notice shall include information on—</chapeau><clause class="fontsize10" id="ycfb17f9e-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>how to comply with such requirement, including an explanation of the exceptions to such requirement under paragraph (3) and the definition of the term ‘<term>applicable individual</term>’ under paragraph (9)(A);</content></clause><clause class="fontsize10" id="ycfb17f9f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the consequences of noncompliance with such requirement; and</content></clause><clause class="fontsize10" id="ycfb17fa0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><chapeau>how to report to the State any change in the individual’s status that could result in—</chapeau><subclause class="fontsize10" id="ycfb17fa1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the applicability of an exception under paragraph (3) (or the end of the applicability of such an exception); or</content></subclause><subclause class="fontsize10" id="ycfb17fa2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the individual qualifying as a specified excluded individual under paragraph (9)(A)(ii).</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfb17fa3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb17fa4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Electronic formats.</p></sidenote><heading class="fontsize10 smallCaps">Form of outreach notice<inline class="noSmallCaps">.—</inline></heading><chapeau>A notice required under subparagraph (A) shall be delivered—</chapeau><clause class="fontsize10" id="ycfb17fa5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb17fa6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Mail.</p></sidenote><content>by regular mail (or, if elected by the individual, in an electronic format); and</content></clause><clause class="fontsize10" id="ycfb17fa7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in 1 or more additional forms, which may include telephone, text message, an internet website, other commonly available electronic means, and such other forms as the Secretary determines appropriate.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb1a6b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">“(9) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this subsection:</chapeau><subparagraph class="fontsize10" id="ycfb1a6b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Applicable individual<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycfb1a6ba-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>applicable individual</term>’ means an individual (other than a specified excluded individual (as defined in clause (ii)))—</chapeau><subclause class="fontsize10" id="ycfb1a6bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>who is eligible to enroll (or is enrolled) under the State plan under subsection (a)(10)(A)(i)(VIII); or</content></subclause><subclause class="fontsize10" id="ycfb1a6bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>who—</chapeau><item class="fontsize10" id="ycfb1a6bd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>is otherwise eligible to enroll (or is enrolled) under a waiver of such plan that provides coverage that is equivalent to minimum essential coverage (as described in section 5000A(f)(1)(A) of the Internal Revenue Code of 1986 and as determined in accordance with standards prescribed by the Secretary in regulations); and</content></item><item class="fontsize10" id="ycfb1a6be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>has attained the age of 19 and is under 65 years of age, is not pregnant, is not entitled to, or enrolled for, benefits under part A of title XVIII, or enrolled for benefits <page identifier="/us/stat/139/312">139 STAT. 312</page>
under part B of title XVIII, and is not otherwise eligible to enroll under such plan.</content></item></subclause></clause><clause class="fontsize10" id="ycfb1a6bf-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Specified excluded individual<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of clause (i), the term ‘<term>specified excluded individual</term>’ means an individual, as determined by the State (in accordance with standards specified by the Secretary)—</chapeau><subclause class="fontsize10" id="ycfb1a6c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>who is described in subsection (a)(10)(A)(i)(IX);</content></subclause><subclause class="fontsize10" id="ycfb1a6c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>who—</chapeau><item class="fontsize10" id="ycfb1a6c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>is an Indian or an Urban Indian (as such terms are defined in paragraphs (13) and (28) of section 4 of the Indian Health Care Improvement Act);</content></item><item class="fontsize10" id="ycfb1a6c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>is a California Indian described in section 809(a) of such Act; or</content></item><item class="fontsize10" id="ycfb1a6c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>has otherwise been determined eligible as an Indian for the Indian Health Service under regulations promulgated by the Secretary;</content></item></subclause><subclause class="fontsize10" id="ycfb1a6c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>who is the parent, guardian, caretaker relative, or family caregiver (as defined in section 2 of the RAISE Family Caregivers Act) of a dependent child 13 years of age and under or a disabled individual;</content></subclause><subclause class="fontsize10" id="ycfb1a6c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>who is a veteran with a disability rated as total under <ref href="/us/usc/t38/s1155">section 1155 of title 38, United States Code</ref>;</content></subclause><subclause class="fontsize10" id="ycfb1a6c7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><chapeau>who is medically frail or otherwise has special medical needs (as defined by the Secretary), including an individual—</chapeau><item class="fontsize10" id="ycfb1a6c8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>who is blind or disabled (as defined in section 1614);</content></item><item class="fontsize10" id="ycfb1a6c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>with a substance use disorder;</content></item><item class="fontsize10" id="ycfb1a6ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>with a disabling mental disorder;</content></item><item class="fontsize10" id="ycfb1a6cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>with a physical, intellectual or developmental disability that significantly impairs their ability to perform 1 or more activities of daily living; or</content></item><item class="fontsize10" id="ycfb1a6cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="ee">“(ee) </num><content>with a serious or complex medical condition;</content></item></subclause><subclause class="fontsize10" id="ycfb1a6cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VI">“(VI) </num><chapeau>who—</chapeau><item class="fontsize10" id="ycfb1a6ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>is in compliance with any requirements imposed by the State pursuant to section 407; or</content></item><item class="fontsize10" id="ycfb1a6cf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>is a member of a household that receives supplemental nutrition assistance program benefits under the Food and Nutrition Act of 2008 and is not exempt from a work requirement under such Act;</content></item></subclause><subclause class="fontsize10" id="ycfb1a6d0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VII">“(VII) </num><content>who is participating in a drug addiction or alcoholic treatment and rehabilitation program (as defined in section 3(h) of the Food and Nutrition Act of 2008);</content></subclause><subclause class="fontsize10" id="ycfb1a6d1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VIII">“(VIII) </num><content>who is an inmate of a public institution; or<page identifier="/us/stat/139/313">139 STAT. 313</page></content></subclause><subclause class="fontsize10" id="ycfb1a6d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IX">“(IX) </num><content>who is pregnant or entitled to postpartum medical assistance under paragraph (5) or (16) of subsection (e).</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfb1a6d3-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Educational program<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>educational program</term>’ includes—</chapeau><clause class="fontsize10" id="ycfb1a6d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>an institution of higher education (as defined in section 101 of the Higher Education Act of 1965); and</content></clause><clause class="fontsize10" id="ycfb1a6d5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>a program of career and technical education (as defined in section 3 of the Carl D. Perkins Career and Technical Education Act of 2006).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfb1a6d6-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">State<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>State</term>’ means 1 of the 50 States or the District of Columbia.</content></subparagraph><subparagraph class="fontsize10" id="ycfb1a6d7-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Work program<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>work program</term>’ has the meaning given such term in section 6(o)(1) of the Food and Nutrition Act of 2008.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb1a6d8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">“(10) </num><heading class="fontsize10 smallCaps">Prohibiting waiver of community engagement requirements<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding section 1115(a), the provisions of this subsection may not be waived.</content></paragraph><paragraph class="fontsize10" id="ycfb1a6d9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">“(11) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb1a6da-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p></sidenote><heading class="fontsize10 smallCaps">Special implementation rule<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfb1a6db-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to subparagraph (C), the Secretary may exempt a State from compliance with the requirements of this subsection if—</chapeau><clause class="fontsize10" id="ycfb1a6dc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the State submits to the Secretary a request for such exemption, made in such form and at such time as the Secretary may require, and including the information specified in subparagraph (B); and</content></clause><clause class="fontsize10" id="ycfb1a6dd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the Secretary determines that based on such request, the State is demonstrating a good faith effort to comply with the requirements of this subsection.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfb1a6de-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Good faith effort determination<inline class="noSmallCaps">.—</inline></heading><chapeau>In determining whether a State is demonstrating a good faith effort for purposes of subparagraph (A)(ii), the Secretary shall consider—</chapeau><clause class="fontsize10" id="ycfb1a6df-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>any actions taken by the State toward compliance with the requirements of this subsection;</content></clause><clause class="fontsize10" id="ycfb1a6e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>any significant barriers to or challenges in meeting such requirements, including related to funding, design, development, procurement, or installation of necessary systems or resources;</content></clause><clause class="fontsize10" id="ycfb1a6e1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>the State’s detailed plan and timeline for achieving full compliance with such requirements, including any milestones of such plan (as defined by the Secretary); and</content></clause><clause class="fontsize10" id="ycfb1a6e2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>any other criteria determined appropriate by the Secretary.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfb1a6e3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Duration of exemption<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycfb1a6e4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb1a6e5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>An exemption granted under subparagraph (A) shall expire not later than December 31, 2028, and may not be renewed beyond such date.</content></clause><clause class="fontsize10" id="ycfb1a6e6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Early termination<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary may terminate an exemption granted under subparagraph (A) prior to the expiration date of such exemption if the Secretary determined that the State has—</chapeau><subclause class="fontsize10" id="ycfb1a6e7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>failed to comply with the reporting requirements described in subparagraph (D); or<page identifier="/us/stat/139/314">139 STAT. 314</page></content></subclause><subclause class="fontsize10" id="ycfb1a6e8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>based on the information provided pursuant to subparagraph (D), failed to make continued good faith efforts toward compliance with the requirements of this subsection.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfb1a6e9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Reporting requirements<inline class="noSmallCaps">.—</inline></heading><chapeau>A State granted an exemption under subparagraph (A) shall submit to the Secretary—</chapeau><clause class="fontsize10" id="ycfb1a6ea-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>quarterly progress reports on the State’s status in achieving the milestones toward full compliance described in subparagraph (B)(iii); and</content></clause><clause class="fontsize10" id="ycfb1a6eb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>information on specific risks or newly identified barriers or challenges to full compliance, including the State’s plan to mitigate such risks, barriers, or challenges.”</content></clause></subparagraph></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb1a6ec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 1902(a)(10)(A)(i)(VIII) of the Social Security Act (<ref href="/us/usc/t42/s1396a/a/10/A/i/VIII">42 U.S.C. 1396a(a)(10)(A)(i)(VIII)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>subject to subsection (k)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subject to subsections (k) and (xx)</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb1a6ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb1a6ee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396b">42 USC 1396b note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Prohibiting Conflicts of Interest<inline class="noSmallCaps">.—</inline></heading><content>A State shall not use a Medicaid managed care entity or other specified entity (as such terms are defined in section 1903(m)(9)(D)), or other contractor to determine beneficiary compliance under such section unless the contractor has no direct or indirect financial relationship with any Medicaid managed care entity or other specified entity that is responsible for providing or arranging for coverage of medical assistance for individuals enrolled with the entity pursuant to a contract with such State.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb1a6ef-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb1a6f0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfb1a6f1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396a">42 USC 1396a note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Interim Final Rulemaking<inline class="noSmallCaps">.—</inline></heading><content>Not later than June 1, 2026, the Secretary of Health and Human Services shall promulgate an interim final rule for purposes of implementing the provisions of, and the amendments made by, this section. Any action taken to implement the provisions of, and the amendments made by, this section shall not be subject to the provisions of <ref href="/us/usc/t5/s553">section 553 of title 5, United States Code</ref>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb1a6f2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb1a6f3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1396a">42 USC 1396a note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Development of Government Efficiency Grants to States<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfb1a6f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In order for States to establish systems necessary to carry out the provisions of, and amendments made by, this section or other sections of this chapter that pertain to conducting eligibility determinations or redeterminations, the Secretary of Health and Human Services shall—</chapeau><subparagraph class="fontsize10" id="ycfb1a6f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/e/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>out of amounts appropriated under paragraph (3)(A), award to each State a grant equal to the amount specified in paragraph (2) for such State; and</content></subparagraph><subparagraph class="fontsize10" id="ycfb1a6f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/e/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>out of amounts appropriated under paragraph (3)(B), distribute an equal amount among such States.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb1a6f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb1a6f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><content>For purposes of paragraph (1)(A), the amount specified in this paragraph is an amount that bears the same ratio to the amount appropriated under paragraph (3)(A) as the number of applicable individuals (as defined in section 1902(xx) of the Social Security Act, as added by subsection (a)) residing in such State bears to the total number of such individuals residing in all States, as of March 31, 2025.</content></paragraph><paragraph class="fontsize10" id="ycfb1a6f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/e/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Funding<inline class="noSmallCaps">.—</inline></heading><chapeau>There are appropriated, out of any monies in the Treasury not otherwise appropriated—<page identifier="/us/stat/139/315">139 STAT. 315</page></chapeau><subparagraph class="fontsize10" id="ycfb1a6fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/e/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$100,000,000 for fiscal year 2026 for purposes of awarding grants under paragraph (1)(A), to remain available until expended; and</content></subparagraph><subparagraph class="fontsize10" id="ycfb1a6fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/e/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>$100,000,000 for fiscal year 2026 for purposes of award grants under paragraph (1)(B), to remain available until expended.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb1a6fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/e/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Definition<inline class="noSmallCaps">.—</inline></heading><content>In this subsection, the term “<term>State</term>” means 1 of the 50 States and the District of Columbia.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb1a6fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71119/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of, and the amendments made by, this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $200,000,000 for fiscal year 2026, to remain available until expended.</content></subsection></section>
<section id="d3245e39295" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71120" style="-uslm-lc:I658145"><num class="fontsize12" value="71120">SEC. 71120. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb1ce0e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>MODIFYING COST SHARING REQUIREMENTS FOR CERTAIN EXPANSION INDIVIDUALS UNDER THE MEDICAID PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="ycfb2433f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71120/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb24340-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1916 of the Social Security Act (<ref href="/us/usc/t42/s1396o">42 U.S.C. 1396o</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfb24341-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71120/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (a), in the matter preceding paragraph (1), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(other than, beginning October 1, 2028, specified individuals (as defined in subsection (k)(3)))</quotedText>” after “<quotedText>individuals</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfb24342-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71120/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycfb2b873-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="k">“(k) </num><heading class="fontsize10 smallCaps">Special Rules for Certain Expansion Individuals<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfb2b874-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Premiums<inline class="noSmallCaps">.—</inline></heading><content>Beginning October 1, 2028, the State plan shall provide that in the case of a specified individual (as defined in paragraph (3)) who is eligible under the plan, no enrollment fee, premium, or similar charge will be imposed under the plan.</content></paragraph><paragraph class="fontsize10" id="ycfb2b875-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Required imposition of cost sharing<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfb2b876-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb2b877-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Subject to subparagraph (B) and subsection (j), in the case of a specified individual, the State plan shall, beginning October 1, 2028, provide for the imposition of such deductions, cost sharing, or similar charges determined appropriate by the State (in an amount greater than $0) with respect to certain care, items, or services furnished to such an individual, as determined by the State.</content></subparagraph><subparagraph class="fontsize10" id="ycfb2b878-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Limitations<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycfb2b879-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Exclusion of certain services<inline class="noSmallCaps">.—</inline></heading><content>In no case may a deduction, cost sharing, or similar charge be imposed under the State plan with respect to care, items, or services described in any of subparagraphs (B) through (J) of subsection (a)(2), or any primary care services, mental health care services, substance use disorder services, or services provided by a Federally qualified health center (as defined in 1905(l)(2)), certified community behavioral health clinic (as defined in section 1905(jj)(2)), or rural health clinic (as defined in 1905(l)(1)), furnished to a specified individual.</content></clause><clause class="fontsize10" id="ycfb2b87a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Item and service limitation<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycfb2b87b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in subclause (II), in no case may a deduction, cost sharing, or similar charge imposed under the State <page identifier="/us/stat/139/316">139 STAT. 316</page>
plan with respect to care or an item or service furnished to a specified individual exceed $35.</content></subclause><subclause class="fontsize10" id="ycfb2b87c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Special rules for prescription drugs<inline class="noSmallCaps">.—</inline></heading><content>In no case may a deduction, cost sharing, or similar charge imposed under the State plan with respect to a prescription drug furnished to a specified individual exceed the limit that would be applicable under paragraph (2)(A)(i) or (2)(B) of section 1916A(c) with respect to such drug and individual if such drug so furnished were subject to cost sharing under such section.</content></subclause></clause><clause class="fontsize10" id="ycfb2b87d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb2b87e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Maximum limit on cost sharing<inline class="noSmallCaps">.—</inline></heading><content>The total aggregate amount of deductions, cost sharing, or similar charges imposed under the State plan for all individuals in the family may not exceed 5 percent of the family income of the family involved, as applied on a quarterly or monthly basis (as specified by the State).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfb2b87f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Cases of nonpayment<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding subsection (e), a State may permit a provider participating under the State plan to require, as a condition for the provision of care, items, or services to a specified individual entitled to medical assistance under this title for such care, items, or services, the payment of any deductions, cost sharing, or similar charges authorized to be imposed with respect to such care, items, or services. Nothing in this subparagraph shall be construed as preventing a provider from reducing or waiving the application of such deductions, cost sharing, or similar charges on a case-by-case basis.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb2b880-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Specified individual defined<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subsection, the term ‘<term>specified individual</term>’ means an individual who has a family income (as determined in accordance with section 1902(e)(14)) that exceeds the poverty line (as defined in section 2110(c)(5)) applicable to a family of the size involved and—</chapeau><subparagraph class="fontsize10" id="ycfb2b881-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>is enrolled under section 1902(a)(10)(A)(i)(VIII); or</content></subparagraph><subparagraph class="fontsize10" id="ycfb2b882-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>is described in such subsection and otherwise enrolled under a waiver of the State plan that provides coverage that is equivalent to minimum essential coverage (as described in section 5000A(f)(1)(A) of the Internal Revenue Code of 1986 and determined in accordance with standards prescribed by the Secretary in regulations) to all individuals described in section 1902(a)(10)(A)(i)(VIII).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb2b883-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">State defined<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this subsection, the term ‘<term>State</term>’ means 1 of the 50 States or the District of Columbia.”</content></paragraph></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb2b884-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71120/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfb2b885-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71120/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Required application<inline class="noSmallCaps">.—</inline></heading><content>Section 1902(a)(14) of the Social Security Act (<ref href="/us/usc/t42/s1396a/a/14">42 U.S.C. 1396a(a)(14)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and provide for imposition of such deductions, cost sharing, or similar charges for care, items, or services furnished to specified individuals (as defined in paragraph (3) of section 1916(k)) in accordance with paragraph (2) of such section</quotedText>” after “<quotedText>section 1916</quotedText>”.<page identifier="/us/stat/139/317">139 STAT. 317</page></content></paragraph><paragraph class="fontsize10" id="ycfb2b886-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71120/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Nonapplicability of alternative cost sharing<inline class="noSmallCaps">.—</inline></heading><content>Section 1916A(a)(1) of the Social Security Act (<ref href="/us/usc/t42/s1396o–1/a/1">42 U.S.C. 1396o–1(a)(1)</ref>) <amendingAction type="amend">is amended</amendingAction>, in the second sentence, by <amendingAction type="delete">striking</amendingAction> “<quotedText>or (j)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(j), or (k)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb2b887-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schD/s71120/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of, and the amendments made by, this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $15,000,000 for fiscal year 2026, to remain available until expended.</content></subsection></section>
</subchapter>
<subchapter id="d3245e39515" identifier="/us/pl/119/21/tVII/stB/ch1/schE" style="-uslm-lc:I658174"><num value="E">Subchapter E—</num><heading><b>Expanding Access to Care</b></heading>
<section id="d3245e39521" identifier="/us/pl/119/21/tVII/stB/ch1/schE/s71121" style="-uslm-lc:I658145"><num class="fontsize12" value="71121">SEC. 71121. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb2b888-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>MAKING CERTAIN ADJUSTMENTS TO COVERAGE OF HOME OR COMMUNITY-BASED SERVICES UNDER MEDICAID.</heading><subsection class="firstIndent0 fontsize10" id="ycfb354c9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schE/s71121/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Expanding HCBS Coverage Under Section 1915(c) Waivers<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1915(c) of the Social Security Act (<ref href="/us/usc/t42/s1396n/c">42 U.S.C. 1396n(c)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfb354ca-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schE/s71121/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (3), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>paragraph (11) or</quotedText>” before “<quotedText>subsection (h)(2)</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfb354cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schE/s71121/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentDown1 firstIndent0 fontsize10" id="ycfb3c9fc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">“(11) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb3c9fd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p></sidenote><heading class="fontsize10 smallCaps">Expanding Coverage for Home or Community-based Services<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfb3c9fe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb3c9ff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Beginning July 1, 2028, notwithstanding paragraph (1), the Secretary may approve a waiver that is standalone from any other waiver approved under this subsection to include as medical assistance under the State plan of such State payment for part or all of the cost of home or community-based services (other than room and board (as described in paragraph (1))) approved by the Secretary which are provided pursuant to a written plan of care to individuals described in subparagraph (B)(iii). A waiver approved under this paragraph shall be for an initial term of 3 years and, upon the request of the State, shall be extended for additional 5-year periods unless the Secretary determines that for the previous waiver period the requirements specified under this subsection (excluding those excepted under subparagraph (B)) have not been met.</content></subparagraph><subparagraph class="fontsize10" id="ycfb3ca00-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">State requirements<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to the requirements specified under this subsection (except for the requirements described in subparagraphs (C) and (D) of paragraph (2) and any other requirement specified under this subsection that the Secretary determines to be inapplicable in the context of a waiver that does not require individuals to have a determination described in paragraph (1)), a State shall meet the following requirements as a condition of waiver approval:</chapeau><clause class="fontsize10" id="ycfb3ca01-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>As of the date that such State requests a waiver under this subsection to provide home or community-based services to individuals described in clause (iii), all other waivers (if any) granted under this subsection to such State meet the requirements of this subsection.</content></clause><clause class="fontsize10" id="ycfb3ca02-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>The State demonstrates to the Secretary that approval of a waiver under this subsection with respect to individuals described in clause (iii) will not result in a material increase of the average amount of time that individuals with respect to whom a determination described in paragraph (1) has been made will need to wait to receive <page identifier="/us/stat/139/318">139 STAT. 318</page>
home or community-based services under any other waiver granted under this subsection, as determined by the Secretary.</content></clause><clause class="fontsize10" id="ycfb3ca03-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb3ca04-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Criteria.</p></sidenote><content>The State establishes needs-based criteria, subject to the approval of the Secretary, regarding who will be eligible for home or community-based services under a waiver approved under this paragraph without requiring such individuals to have a determination described in paragraph (1), and specifies the home or community-based services such individuals so eligible will receive.</content></clause><clause class="fontsize10" id="ycfb3ca05-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb3ca06-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Criteria.</p></sidenote><content>The State establishes needs-based criteria for determining whether an individual described in clause (iii) requires the level of care provided in a hospital, nursing facility, or an intermediate care facility for individuals with developmental disabilities under the State plan or under any waiver of such plan that are more stringent than the needs-based criteria established under clause (iii) for determining eligibility for home or community-based services.</content></clause><clause class="fontsize10" id="ycfb3ca07-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>The State attests that the State’s average per capita expenditure for medical assistance under the State plan (or waiver of such plan) provided with respect to such individuals enrolled in a waiver under this paragraph will not exceed the State’s average per capita expenditure for medical assistance for individuals receiving institutional care under the State plan (or waiver of such plan) for the duration that the waiver under this paragraph is in effect.</content></clause><clause class="fontsize10" id="ycfb3ca08-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb3ca09-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Data.</p></sidenote><content>The State provides to the Secretary data (in such form and manner as the Secretary may specify) regarding the number of individuals described in clause (iii) with respect to a State seeking approval of a waiver under this subsection, to whom the State will make such services available under such waiver.</content></clause><clause class="fontsize10" id="ycfb3ca0a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="vii">“(vii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb3ca0b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Data.</p></sidenote><chapeau>The State agrees to provide to the Secretary, not less frequently than annually, data for purposes of paragraph (2)(E) (in such form and manner as the Secretary may specify) regarding, with respect to each preceding year in which a waiver under this subsection to provide home or community-based services to individuals described in clause (iii) was in effect—</chapeau><subclause class="fontsize10" id="ycfb3ca0c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the cost (as such term is defined by the Secretary) of such services furnished to individuals described in clause (iii), broken down by type of service;</content></subclause><subclause class="fontsize10" id="ycfb3ca0d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>with respect to each type of home or community-based service provided under the waiver, the length of time that such individuals have received such service;</content></subclause><subclause class="fontsize10" id="ycfb3ca0e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>a comparison between the data described in subclause (I) and any comparable data available with respect to individuals with respect to whom a determination described in paragraph (1) has been made and with respect to individuals receiving institutional care under this title; and</content></subclause><subclause class="fontsize10" id="ycfb3ca0f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>the number of individuals who have received home or community-based services under the waiver during the preceding year.<page identifier="/us/stat/139/319">139 STAT. 319</page></content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfb3ca10-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Limitation on payments<inline class="noSmallCaps">.—</inline></heading><content>No payments made to carry out this paragraph shall be used by a State to make payments to a third party on behalf of an individual practitioner for benefits such as health insurance, skills training, and other benefits customary for employees, in the case of a class of practitioners for which the program established under this title is the primary source of revenue.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb3ca11-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schE/s71121/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfb3ca12-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schE/s71121/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>There are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services—</chapeau><subparagraph class="fontsize10" id="ycfb3ca13-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schE/s71121/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>for fiscal year 2026, $50,000,000 for purposes of carrying out the provisions of, and the amendments made by, this section, to remain available until expended; and</content></subparagraph><subparagraph class="fontsize10" id="ycfb3ca14-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schE/s71121/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>for fiscal year 2027, $100,000,000 for purposes of making payments to States, subject to paragraph (2), to support State systems to deliver home or community-based services under section 1915(c) of the Social Security Act (<ref href="/us/usc/t42/s1396n/c">42 U.S.C. 1396n(c)</ref>) (as amended by this section) or under section 1115 of such Act (<ref href="/us/usc/t42/s1315">42 U.S.C. 1315</ref>), to remain available until expended.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb3ca15-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch1/schE/s71121/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Payments based on state hcbs eligible population<inline class="noSmallCaps">.—</inline></heading><content>Payments to States from amounts made available by paragraph (1)(B) shall be made, with respect to a State, on the basis of the proportion of the population of the State that is receiving home or community-based services under section1915(c) of the Social Security Act (<ref href="/us/usc/t42/s1396n/c">42 U.S.C. 1396n(c)</ref>) (as amended by this section) or under section 1115 of such Act (<ref href="/us/usc/t42/s1315">42 U.S.C. 1315</ref>), as compared to all States.</content></paragraph></subsection></section>
</subchapter>
</chapter>
<chapter id="d3245e39709" identifier="/us/pl/119/21/tVII/stB/ch2" style="-uslm-lc:I658174"><num value="2">CHAPTER 2—</num><heading><b>MEDICARE</b></heading>
<subchapter id="d3245e39715" identifier="/us/pl/119/21/tVII/stB/ch2/schA" style="-uslm-lc:I658174"><num value="A">Subchapter A—</num><heading><b>Strengthening Eligibility Requirements</b></heading>
<section id="d3245e39721" identifier="/us/pl/119/21/tVII/stB/ch2/schA/s71201" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="71201">SEC. 71201. </num><heading>LIMITING MEDICARE COVERAGE OF CERTAIN INDIVIDUALS.</heading><content class="firstIndent0 fontsize10" id="xcfb41836-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Title XVIII of the Social Security Act (<ref href="/us/usc/t42/s1395/etseq">42 U.S.C. 1395 et seq.</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new section:<quotedContent><section class="centered fontsize12" id="ycfb43f47-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658145"><num class="fontsize12" value="1899C">“SEC. 1899C. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb43f48-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1395mmm">42 USC 1395mmm</ref>.</p></sidenote><heading class="fontsize12">LIMITING MEDICARE COVERAGE OF CERTAIN INDIVIDUALS.</heading><subsection class="firstIndent0 fontsize10" id="ycfb43f49-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to subsection (b), an individual may be entitled to, or enrolled for, benefits under this title only if the individual is—</chapeau><paragraph class="fontsize10" id="ycfb43f4a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>a citizen or national of the United States;</content></paragraph><paragraph class="fontsize10" id="ycfb43f4b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act;</content></paragraph><paragraph class="fontsize10" id="ycfb43f4c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>an alien who has been granted the status of Cuban and Haitian entrant, as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (<ref href="/us/pl/96/422">Public Law 96–422</ref>); or</content></paragraph><paragraph class="fontsize10" id="ycfb43f4d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb43f4e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Application to Individuals Currently Entitled to or Enrolled for Benefits<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/320">139 STAT. 320</page></chapeau><paragraph class="fontsize10" id="ycfb43f4f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb46660-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfb46661-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In the case of an individual who is entitled to, or enrolled for, benefits under this title as of the date of the enactment of this section, subsection (a) shall apply beginning on the date that is 18 months after such date of enactment.</content></paragraph><paragraph class="fontsize10" id="ycfb46662-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Review by commissioner of social security<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfb46663-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb46664-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Not later than 1 year after the date of the enactment of this section, the Commissioner of Social Security shall complete a review of individuals entitled to, or enrolled for, benefits under this title as of such date of enactment for purposes of identifying individuals not described in any of paragraphs (1) through (4) of subsection (a).</content></subparagraph><subparagraph class="fontsize10" id="ycfb46665-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb46666-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Termination date.</p></sidenote><heading class="fontsize10 smallCaps">Notice<inline class="noSmallCaps">.—</inline></heading><content>The Commissioner of Social Security shall notify each individual identified under the review conducted under subparagraph (A) that such individual’s entitlement to, or enrollment for, benefits under this title will be terminated as of the date that is 18 months after the date of the enactment of this section. Such notification shall be made as soon as practicable after such identification and in a manner designed to ensure such individual’s comprehension of such notification.”</content></subparagraph></paragraph></subsection></section>
</quotedContent>.</content></section>
</subchapter>
<subchapter id="d3245e39832" identifier="/us/pl/119/21/tVII/stB/ch2/schB" style="-uslm-lc:I658174"><num value="B">Subchapter B—</num><heading><b>Improving Services for Seniors</b></heading>
<section id="d3245e39838" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202" style="-uslm-lc:I658145"><num class="fontsize12" value="71202">SEC. 71202. </num><heading>TEMPORARY PAYMENT INCREASE UNDER THE MEDICARE PHYSICIAN FEE SCHEDULE TO ACCOUNT FOR EXCEPTIONAL CIRCUMSTANCES.</heading><subsection class="firstIndent0 fontsize10" id="ycfb4b487-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1848(t) of the Social Security Act (<ref href="/us/usc/t42/s1395w–4/t">42 U.S.C. 1395w–4(t)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfb4b488-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in the subsection heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">During 2021 Through 2024</headingText></quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycfb4b489-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in paragraph (1)—</chapeau><subparagraph class="fontsize10" id="ycfb4b48a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the matter preceding subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and 2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2024, and 2026</quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycfb4b48b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (D), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph><subparagraph class="fontsize10" id="ycfb4b48c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in subparagraph (E), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfb4b48d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a/2/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycfb4db9e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>such services furnished on or after January 1, 2026, and before January 1, 2027, by 2.5 percent.”</content></subparagraph></quotedContent>; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb4db9f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><chapeau>in paragraph (2)(C)—</chapeau><subparagraph class="fontsize10" id="ycfb4dba0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the subparagraph heading, by <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">and 2026</headingText></quotedText>” after “<quotedText><headingText class="smallCaps">2024</headingText></quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfb4dba1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>or 2024</quotedText>” each place it appears and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2024, or 2026</quotedText>”.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb4dba2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71202/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendment<inline class="noSmallCaps">.—</inline></heading><content>Section 1848(c)(2)(B)(iv)(V) of the Social Security Act (<ref href="/us/usc/t42/s1395w–4/c/2/B/iv/V">42 U.S.C. 1395w–4(c)(2)(B)(iv)(V)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>or 2024</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2024, or 2026</quotedText>”.</content></subsection></section>
<section id="d3245e39967" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71203" style="-uslm-lc:I658145"><num class="fontsize12" value="71203">SEC. 71203. </num><heading>EXPANDING AND CLARIFYING THE EXCLUSION FOR ORPHAN DRUGS UNDER THE DRUG PRICE NEGOTIATION PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="ycfb529c3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71203/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1192(e) of the Social Security Act (<ref href="/us/usc/t42/s1320f–1/e">42 U.S.C. 1320f–1(e)</ref>) <amendingAction type="amend">is amended</amendingAction>—<page identifier="/us/stat/139/321">139 STAT. 321</page></chapeau><paragraph class="fontsize10" id="ycfb529c4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71203/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (1), in the matter preceding subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and (3)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>through (4)</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycfb529c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71203/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in paragraph (3)(A)—</chapeau><subparagraph class="fontsize10" id="ycfb529c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71203/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>only one rare disease or condition</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>one or more rare diseases or conditions</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfb529c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71203/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>such disease or condition</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>one or more such rare diseases or conditions (as such term is defined in section 526(a)(2) of the Federal Food, Drug, and Cosmetic Act)</quotedText>”; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb529c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71203/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycfb529c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb529ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Treatment of former orphan drugs<inline class="noSmallCaps">.—</inline></heading><content>In the case of a drug or biological product that, as of the date of the approval or licensure of such drug or biological product, is a drug or biological product described in paragraph (3)(A), paragraph (1)(A)(ii) or (1)(B)(ii) (as applicable) shall apply as if the reference to ‘the date of such approval’ or ‘the date of such licensure’, respectively, were instead a reference to ‘the first day after the date of such approval for which such drug is not a drug described in paragraph (3)(A)’ or ‘the first day after the date of such licensure for which such biological product is not a biological product described in paragraph (3)(A)’, respectively.”</content></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb529cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch2/schB/s71203/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb529cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1320f–1">42 USC 1320f–1 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Application<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (a) shall apply with respect to initial price applicability years (as defined in section 1191(b) of the Social Security Act (<ref href="/us/usc/t42/s1320f/b">42 U.S.C. 1320f(b)</ref>)) beginning on or after January 1, 2028.</content></subsection></section>
</subchapter>
</chapter>
<chapter id="d3245e40066" identifier="/us/pl/119/21/tVII/stB/ch3" style="-uslm-lc:I658174"><num value="3">CHAPTER 3—</num><heading><b>HEALTH TAX</b></heading>
<subchapter id="d3245e40072" identifier="/us/pl/119/21/tVII/stB/ch3/schA" style="-uslm-lc:I658174"><num value="A">Subchapter A—</num><heading><b>Improving Eligibility Criteria</b></heading>
<section id="d3245e40078" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301" style="-uslm-lc:I658145"><num class="fontsize12" value="71301">SEC. 71301. </num><heading>PERMITTING PREMIUM TAX CREDIT ONLY FOR CERTAIN INDIVIDUALS.</heading><subsection class="firstIndent0 fontsize10" id="ycfb5ed1d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 36B(e)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or, in the case of aliens who are lawfully present, are not eligible aliens</quotedText>” after “<quotedText>individuals who are not lawfully present</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb5ed1e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Eligible Aliens<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 36B(e)(2) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfb5ed1f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>For purposes of this section, an individual</quotedText>” and <amendingAction type="insert">inserting</amendingAction> <quotedContent>“For purposes of this section—<subparagraph class="fontsize10" id="ycfb61330-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>An individual”</content></subparagraph></quotedContent>, and</content></paragraph><paragraph class="fontsize10" id="ycfb61331-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="fontsize10" id="ycfb61332-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Eligible aliens<inline class="noSmallCaps">.—</inline></heading><chapeau>An individual who is an alien and lawfully present shall be treated as an eligible alien if such individual is, and is reasonably expected to be for the entire period of enrollment for which the credit under this section is being claimed—</chapeau><clause class="fontsize10" id="ycfb61333-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act (<ref href="/us/usc/t8/s1101/etseq">8 U.S.C. 1101 et seq.</ref>),</content></clause><clause class="fontsize10" id="ycfb61334-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>an alien who has been granted the status of Cuban and Haitian entrant, as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (<ref href="/us/pl/96/422">Public Law 96–422</ref>); or</content></clause><clause class="fontsize10" id="ycfb61335-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the <page identifier="/us/stat/139/322">139 STAT. 322</page>
Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (<ref href="/us/usc/t8/s1612/b/2/G">8 U.S.C. 1612(b)(2)(G)</ref>).”</content></clause></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb61336-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfb61337-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Verification of information<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 1411 of the Patient Protection and Affordable Care Act (<ref href="/us/usc/t42/s18081">42 U.S.C. 18081</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycfb61338-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>in subsection (a)—</chapeau><clause class="fontsize10" id="ycfb61339-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/1/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and section 36B(e) of the Internal Revenue Code of 1986</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfb6133a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/1/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><chapeau>in paragraph (2)—</chapeau><subclause class="fontsize10" id="ycfb6133b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/1/A/ii/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subclause><subclause class="fontsize10" id="ycfb6133c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/1/A/ii/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>in subparagraph (B), by <amendingAction type="add">adding</amendingAction> “<quotedText>and</quotedText>” at the end; and</content></subclause><subclause class="fontsize10" id="ycfb6133d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/1/A/ii/III" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">(III) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentDown2 fontsize10" id="ycfb6133e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>in the case such individual is an alien lawfully present in the United States, whether such individual is an eligible alien (within the meaning of section 36B(e)(2) of such Code);”</content></subparagraph></quotedContent>;</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfb63a4f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subsection (b)(3), by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycfb63a50-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Immigration status<inline class="noSmallCaps">.—</inline></heading><content>In the case the individual’s eligibility is based on an attestation of the enrollee’s immigration status, an attestation that such individual is an eligible alien (within the meaning of 36B(e)(2) of the Internal Revenue Code of 1986).”</content></subparagraph></quotedContent>; and</content></subparagraph><subparagraph class="fontsize10" id="ycfb63a51-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>in subsection (c)(2)(B)(ii), by <amendingAction type="add">adding</amendingAction> at the end the following new subclause:<quotedContent><subclause class="indentUp2 fontsize10" id="ycfb63a52-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>In the case of an individual described in clause (i)(I) with respect to whom a premium tax credit under section 36B of the Internal Revenue Code of 1986 is being claimed, the attestation that the individual is an eligible alien (within the meaning of section 36B(e)(2) of such Code).”</content></subclause></quotedContent>.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb63a53-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Advance determinations<inline class="noSmallCaps">.—</inline></heading><content>Section 1412(d) of the Patient Protection and Affordable Care Act (<ref href="/us/usc/t42/s18082/d">42 U.S.C. 18082(d)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> before the period at the end the following: “<quotedText>, or credits under section 36B of the Internal Revenue Code of 1986 for aliens who are not eligible aliens (within the meaning of section 36B(e)(2) of such Code)</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycfb63a54-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb63a55-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s18081">42 USC 18081 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall apply with respect to plan years beginning on or after January 1, 2027.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb63a56-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Requirement to Maintain Minimum Essential Coverage<inline class="noSmallCaps">.—</inline></heading><content>Section 5000A(d)(3)<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb63a57-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s5000A">26 USC 5000A</ref>.</p></sidenote> <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>an alien lawfully present in the United States</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>an eligible alien (within the meaning of section 36B(e)(2))</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb63a58-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71301/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb63a59-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s36B">26 USC 36B note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section (other than the amendments made by subsection (c)) shall apply to taxable years beginning after December 31, 2026.</content></subsection></section>
<section id="d3245e40345" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71302" style="-uslm-lc:I658145"><num class="fontsize12" value="71302">SEC. 71302. </num><heading>DISALLOWING PREMIUM TAX CREDIT DURING PERIODS OF MEDICAID INELIGIBILITY DUE TO ALIEN STATUS.</heading><subsection class="firstIndent0 fontsize10" id="ycfb6616a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71302/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 36B(c)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subparagraph (B).<page identifier="/us/stat/139/323">139 STAT. 323</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb6616b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schA/s71302/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb6616c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s36B">26 USC 36B note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
</subchapter>
<subchapter id="d3245e40381" identifier="/us/pl/119/21/tVII/stB/ch3/schB" style="-uslm-lc:I658174"><num value="B">Subchapter B—</num><heading><b>Preventing Waste, Fraud, and Abuse</b></heading>
<section id="d3245e40387" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71303" style="-uslm-lc:I658145"><num class="fontsize12" value="71303">SEC. 71303. </num><heading>REQUIRING VERIFICATION OF ELIGIBILITY FOR PREMIUM TAX CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycfb6d69d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71303/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 36B(c) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraphs:<quotedContent><paragraph class="fontsize10" id="ycfb724be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Exchange enrollment verification requirement<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfb724bf-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>coverage month</term>’ shall not include, with respect to any individual covered by a qualified health plan enrolled in through an Exchange, any month beginning before the Exchange verifies, using applicable enrollment information that shall be provided or verified by the applicant, such individual’s eligibility—</chapeau><clause class="fontsize10" id="ycfb724c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>to enroll in the plan through the Exchange, and</content></clause><clause class="fontsize10" id="ycfb724c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>for any advance payment under section 1412 of the Patient Protection and Affordable Care Act of the credit allowed under this section.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfb724c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Applicable enrollment information<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of subparagraph (A), applicable enrollment information shall include affirmation of at least the following information (to the extent relevant in determining eligibility described in subparagraph (A)):</chapeau><clause class="fontsize10" id="ycfb724c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>Household income and family size.</content></clause><clause class="fontsize10" id="ycfb724c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>Whether the individual is an eligible alien.</content></clause><clause class="fontsize10" id="ycfb724c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>Any health coverage status or eligibility for coverage.</content></clause><clause class="fontsize10" id="ycfb724c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>Place of residence.</content></clause><clause class="fontsize10" id="ycfb724c7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>Such other information as may be determined by the Secretary (in consultation with the Secretary of Health and Human Services) as necessary to the verification prescribed under subparagraph (A).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfb724c8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Verification of past months<inline class="noSmallCaps">.—</inline></heading><content>In the case of a month that begins before verification prescribed by subparagraph (A), such month shall be treated as a coverage month if the Exchange verifies for such month (using applicable enrollment information that shall be provided or verified by the applicant) such individual’s eligibility to have so enrolled and for any such advance payment.</content></subparagraph><subparagraph class="fontsize10" id="ycfb724c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Exchange participation; coordination with other procedures for determining eligibility<inline class="noSmallCaps">.—</inline></heading><content>An individual shall not, solely by reason of failing to meet the requirements of this paragraph with respect to a month, be treated for such month as ineligible to enroll in a qualified health plan through an Exchange.</content></subparagraph><subparagraph class="fontsize10" id="ycfb724ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Waiver for certain special enrollment periods<inline class="noSmallCaps">.—</inline></heading><content>The Secretary may waive the application of subparagraph (A) in the case of an individual who enrolls in a qualified health plan through an Exchange for 1 or more months of the taxable year during a special enrollment period provided by the Exchange on the basis of a change in the family size of the individual.</content></subparagraph><subparagraph class="fontsize10" id="ycfb724cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><heading class="fontsize10 smallCaps">Information and reliance on third-party sources<inline class="noSmallCaps">.—</inline></heading><content>An Exchange shall be permitted to use any <page identifier="/us/stat/139/324">139 STAT. 324</page>
data available to the Exchange and any reliable third-party sources in collecting information for verification by the applicant.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfb724cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Exchange compliance with filing requirements<inline class="noSmallCaps">.—</inline></heading><content>The term<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb724cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote> ‘coverage month’ shall not include, with respect to any individual covered by a qualified health plan enrolled in through an Exchange, any month for which the Exchange does not meet the requirements of <ref href="/us/cfr/t45/s155.305/f/4/iii">section 155.305(f)(4)(iii) of title 45, Code of Federal Regulations</ref> (as published in the Federal Register on June 25, 2025 (<ref href="/us/fr/90/27074">90 Fed. Reg. 27074</ref>), applied as though it applied to all plan years after 2025), with respect to the individual.”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb724ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71303/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Pre-enrollment Verification Process Required<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 36B(c)(3)(A) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfb724cf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71303/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<inline class="smallCaps">health plan</inline>.—The term” and <amendingAction type="insert">inserting</amendingAction> “<inline class="smallCaps">health plan</inline>.— <quotedContent>“<clause class="indentUp2 fontsize10" id="ycfb74be0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The term”</content></clause></quotedContent>, and</content></paragraph><paragraph class="fontsize10" id="ycfb74be1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71303/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp2 fontsize10" id="ycfb74be2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Pre-enrollment verification process required<inline class="noSmallCaps">.—</inline></heading><content>Such term shall not include any plan enrolled in through an Exchange, unless such Exchange provides a process for pre-enrollment verification through which any applicant may, beginning not later than August 1, verify with the Exchange the applicant’s household income and eligibility for enrollment in such plan for plan years beginning in the subsequent year.”</content></clause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb74be3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71303/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb74be4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s36B">26 USC 36B note</ref>.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2027.</content></subsection></section>
<section id="d3245e40588" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71304" style="-uslm-lc:I658145"><num class="fontsize12" value="71304">SEC. 71304. </num><heading>DISALLOWING PREMIUM TAX CREDIT IN CASE OF CERTAIN COVERAGE ENROLLED IN DURING SPECIAL ENROLLMENT PERIOD.</heading><subsection class="firstIndent0 fontsize10" id="ycfb772f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71304/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 36B(c)(3)(A), as amended by the preceding provisions of this Act, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp3 fontsize10" id="ycfb772f6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Exception in case of certain special enrollment periods<inline class="noSmallCaps">.—</inline></heading><chapeau>Such term shall not include any plan enrolled in during a special enrollment period provided for by an Exchange—</chapeau><subclause class="fontsize10" id="ycfb772f7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>on the basis of the relationship of the individual’s expected household income to such a percentage of the poverty line (or such other amount) as is prescribed by the Secretary of Health and Human Services for purposes of such period, and</content></subclause><subclause class="fontsize10" id="ycfb772f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>not in connection with the occurrence of an event or change in circumstances specified by the Secretary of Health and Human Services for such purposes.”</content></subclause></clause></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb772f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71304/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb772fa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s36B">26 USC 36B note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply with respect to plan years beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e40639" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71305" style="-uslm-lc:I658145"><num class="fontsize12" value="71305">SEC. 71305. </num><heading>ELIMINATING LIMITATION ON RECAPTURE OF ADVANCE PAYMENT OF PREMIUM TAX CREDIT.</heading><subsection class="firstIndent0 fontsize10" id="ycfb7c11b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71305/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 36B(f)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> subparagraph (B).<page identifier="/us/stat/139/325">139 STAT. 325</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb7c11c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71305/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfb7c11d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71305/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Section 36B(f)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">advance payments</headingText>.—</quotedText>” and all that follows through “<quotedText>If the advance payments</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following: “<quotedText><headingText class="smallCaps">advance payments</headingText>.—If the advance payments</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycfb7c11e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71305/b/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Section 35(g)(12)(B)(ii) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>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)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>then the amount determined under clause (i) shall be substituted for the amount determined under section 36B(f)(2)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb7c11f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schB/s71305/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb7c120-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s35">26 USC 35 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content></subsection></section>
</subchapter>
<subchapter id="d3245e40716" identifier="/us/pl/119/21/tVII/stB/ch3/schC" style="-uslm-lc:I658174"><num value="C">Subchapter C—</num><heading><b>Enhancing Choice for Patients</b></heading>
<section id="d3245e40722" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71306" style="-uslm-lc:I658145"><num class="fontsize12" value="71306">SEC. 71306. </num><heading>PERMANENT EXTENSION OF SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR TELEHEALTH SERVICES.</heading><subsection class="firstIndent0 fontsize10" id="ycfb7e831-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71306/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Subparagraph (E) of section 223(c)(2) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycfb80f42-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Safe harbor for absence of deductible for telehealth<inline class="noSmallCaps">.—</inline></heading><content>A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for telehealth and other remote care services.”</content></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb80f43-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71306/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Certain Coverage Disregarded<inline class="noSmallCaps">.—</inline></heading><content>Clause (ii) of section 223(c)(1)(B) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>(in the case of months or plan years to which paragraph (2)(E) applies)</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb80f44-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71306/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb80f45-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s223">26 USC 223 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to plan years beginning after December 31, 2024.</content></subsection></section>
<section id="d3245e40777" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71307" style="-uslm-lc:I658145"><num class="fontsize12" value="71307">SEC. 71307. </num><heading>ALLOWANCE OF BRONZE AND CATASTROPHIC PLANS IN CONNECTION WITH HEALTH SAVINGS ACCOUNTS.</heading><subsection class="firstIndent0 fontsize10" id="ycfb80f46-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71307/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 223(c)(2) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycfb83657-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><heading class="fontsize10 smallCaps">Bronze and catastrophic plans treated as high deductible health plans<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>high deductible health plan</term>’ shall include any plan which is—</chapeau><clause class="fontsize10" id="ycfb83658-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>available as individual coverage through an Exchange established under section 1311 or 1321 of the Patient Protection and Affordable Care Act, and</content></clause><clause class="fontsize10" id="ycfb83659-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>described in subsection (d)(1)(A) or (e) of section 1302 of such Act.”</content></clause></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb8365a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71307/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb8365b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s223">26 USC 223 note</ref>.</p></sidenote><inline class="smallCaps">Effective Date</inline>.—</heading><content>The amendment made by this section shall apply to months beginning after December 31, 2025.</content></subsection></section>
<section id="d3245e40828" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71308" style="-uslm-lc:I658145"><num class="fontsize12" value="71308">SEC. 71308. </num><heading>TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS.</heading><subsection class="firstIndent0 fontsize10" id="ycfb8ab8c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71308/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 223(c)(1) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subparagraph:<quotedContent><subparagraph class="indentUp2 fontsize10" id="ycfb8d29d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Treatment of direct primary care service arrangements<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycfb8d29e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>A direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph (A)(ii).</content></clause><clause class="fontsize10" id="ycfb8d29f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Direct primary care service arrangement<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subparagraph—</chapeau><subclause class="fontsize10" id="ycfb8d2a0-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb8d2a1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>direct primary care service arrangement</term>’ means, with respect to <page identifier="/us/stat/139/326">139 STAT. 326</page>
any individual, an arrangement under which such individual is provided medical care (as defined in section 213(d)) consisting solely of primary care services provided by primary care practitioners (as defined in section 1833(x)(2)(A) of the Social Security Act, determined without regard to clause (ii) thereof), if the sole compensation for such care is a fixed periodic fee.</content></subclause><subclause class="fontsize10" id="ycfb8d2a2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><content>With respect to any individual for any month, such term shall not include any arrangement if the aggregate fees for all direct primary care service arrangements (determined without regard to this subclause) with respect to such individual for such month exceed $150 (twice such dollar amount in the case of an individual with any direct primary care service arrangement (as so determined) that covers more than one individual).</content></subclause></clause><clause class="fontsize10" id="ycfb8d2a3-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Certain services specifically excluded from treatment as primary care services<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this subparagraph, the term ‘<term>primary care services</term>’ shall not include—</chapeau><subclause class="fontsize10" id="ycfb8f9b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>procedures that require the use of general anesthesia,</content></subclause><subclause class="fontsize10" id="ycfb8f9b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>prescription drugs (other than vaccines), and</content></subclause><subclause class="fontsize10" id="ycfb8f9b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>laboratory services not typically administered in an ambulatory primary care setting.</content></subclause><continuation class="firstIndent1 fontsize10" id="xcfb8f9b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126">The Secretary,<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb8f9b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfb8f9b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Guidance.</p></sidenote> after consultation with the Secretary of Health and Human Services, shall issue regulations or other guidance regarding the application of this clause.”</continuation></clause></subparagraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb8f9ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71308/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Direct Primary Care Service Arrangement Fees Treated as Medical Expenses<inline class="noSmallCaps">.—</inline></heading><content>Section 223(d)(2)(C) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end of clause (iii), by <amendingAction type="delete">striking</amendingAction> the period at the end of clause (iv) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, or</quotedText>”, and by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp3 fontsize10" id="ycfb8f9bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>any direct primary care service arrangement.”</content></clause></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfb8f9bc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71308/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Inflation Adjustment<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 223(g)(1) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfb8f9bd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71308/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>in subsections (b)(2) and (c)(2)(A)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>in subsections (b)(2), (c)(2)(A), and in the case of taxable years beginning after 2026, (c)(1)(E)(ii)(II)</quotedText>”,</content></paragraph><paragraph class="fontsize10" id="ycfb8f9be-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71308/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subparagraph (B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>clause (ii)</quotedText>” in clause (i) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>clauses (ii) and (iii)</quotedText>”, by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end of clause (i), by <amendingAction type="delete">striking</amendingAction> the period at the end of clause (ii) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>, and</quotedText>”, and by <amendingAction type="insert">inserting</amendingAction> after clause (ii) the following new clause:<quotedContent><clause class="indentUp2 fontsize10" id="ycfb8f9bf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>in the case of the dollar amount in subsection (c)(1)(E)(ii)(II), ‘calendar year 2025’.”</content></clause></quotedContent>, and</content></paragraph><paragraph class="fontsize10" id="ycfb8f9c0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71308/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, (c)(1)(E)(ii)(II),</quotedText>” after “<quotedText>(b)(2)</quotedText>” in the last sentence.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfb8f9c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch3/schC/s71308/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb8f9c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s223">26 USC 223 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall apply to months beginning after December 31, 2025.<page identifier="/us/stat/139/327">139 STAT. 327</page></content></subsection></section>
</subchapter>
</chapter>
<chapter id="d3245e41034" identifier="/us/pl/119/21/tVII/stB/ch4" style="-uslm-lc:I658174"><num value="4">CHAPTER 4—</num><heading><b>PROTECTING RURAL HOSPITALS AND PROVIDERS</b></heading>
<section id="d3245e41040" identifier="/us/pl/119/21/tVII/stB/ch4/s71401" style="-uslm-lc:I658145"><num class="fontsize12" value="71401">SEC. 71401. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfb8f9c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>RURAL HEALTH TRANSFORMATION PROGRAM.</heading><subsection class="firstIndent0 fontsize10" id="ycfba3244-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch4/s71401/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 2105 of the Social Security Act (<ref href="/us/usc/t42/s1397ee">42 U.S.C. 1397ee</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycfbbdff5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">“(h) </num><heading class="fontsize10 smallCaps">Rural Health Transformation Program<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfbbdff6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfbbdff7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>There are appropriated, out of any money in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services (in this subsection referred to as the ‘Administrator’), to provide allotments to States for purposes of carrying out the activities described in paragraph (6)—</chapeau><clause class="fontsize10" id="ycfbbdff8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>$10,000,000,000 for fiscal year 2026;</content></clause><clause class="fontsize10" id="ycfbbdff9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>$10,000,000,000 for fiscal year 2027;</content></clause><clause class="fontsize10" id="ycfbbdffa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>$10,000,000,000 for fiscal year 2028;</content></clause><clause class="fontsize10" id="ycfbbdffb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>$10,000,000,000 for fiscal year 2029; and</content></clause><clause class="fontsize10" id="ycfbbdffc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>$10,000,000,000 for fiscal year 2030.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfbbdffd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Unexpended or unobligated funds<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycfbc070e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc070f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Any amounts appropriated under subparagraph (A) that are unexpended or unobligated as of October 1, 2032, shall be returned to the Treasury of the United States.</content></clause><clause class="fontsize10" id="ycfbc0710-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Redistribution of unexpended or unobligated funds<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc0711-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfbc0712-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>In carrying out subparagraph (A), the Administrator shall, not later than March 31, 2028, and annually thereafter through March 31, 2032, determine the amount of funds, if any, that are available under such subparagraph for a previous fiscal year, are unexpended or unobligated with respect to such fiscal year, and will not be available to a State in the current fiscal year, pursuant to clause (iii).</content></clause><clause class="fontsize10" id="ycfbc0713-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Availability of funds<inline class="noSmallCaps">.—</inline></heading><subclause class="fontsize10" id="ycfbc0714-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Amounts allotted to a State under this subsection for a year shall be available for expenditure by the State through the end of the fiscal year following the fiscal year in which such amounts are allotted.</content></subclause><subclause class="fontsize10" id="ycfbc0715-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><heading class="fontsize10 smallCaps">Availability of amounts redistributed<inline class="noSmallCaps">.—</inline></heading><content>Amounts redistributed to a State under clause (ii) with respect to a fiscal year shall be available for expenditure by the State through the end of the fiscal year following the fiscal year in which such amounts are redistributed (except in the case of amounts redistributed in fiscal year 2032 which shall only be available for expenditure through September 30, 2032).</content></subclause></clause><clause class="fontsize10" id="ycfbc0716-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc0717-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10 smallCaps">Misuse of funds<inline class="noSmallCaps">.—</inline></heading><content>If the Administrator determines that a State is not using amounts allotted or redistributed to the State under this subsection in a manner consistent with the description provided by the State in its application approved under paragraph (2), the Administrator may withhold payments to, or reduce payments to, or recover previous payments from, the State under this subsection as the <page identifier="/us/stat/139/328">139 STAT. 328</page>
Administrator deems appropriate, and any amounts so withheld, or that remain after any such reduction, or so recovered, shall be returned to the Treasury of the United States.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfbc0718-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Application<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfbc0719-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc071a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>To be eligible for an allotment under this subsection, a State shall submit to the Administrator during an application submission period to be specified by the Administrator (but that ends not later than December 31, 2025) an application in such form and manner as the Administrator may specify, that includes—</chapeau><clause class="fontsize10" id="ycfbc071b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc071c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Transformation plan.</p></sidenote><chapeau>a detailed rural health transformation plan—</chapeau><subclause class="fontsize10" id="ycfbc071d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>to improve access to hospitals, other health care providers, and health care items and services furnished to rural residents of the State;</content></subclause><subclause class="fontsize10" id="ycfbc071e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>to improve health care outcomes of rural residents of the State;</content></subclause><subclause class="fontsize10" id="ycfbc071f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>to prioritize the use of new and emerging technologies that emphasize prevention and chronic disease management;</content></subclause><subclause class="fontsize10" id="ycfbc0720-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>to initiate, foster, and strengthen local and regional strategic partnerships between rural hospitals and other health care providers in order to promote measurable quality improvement, increase financial stability, maximize economies of scale, and share best practices in care delivery;</content></subclause><subclause class="fontsize10" id="ycfbc0721-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><content>to enhance economic opportunity for, and the supply of, health care clinicians through enhanced recruitment and training;</content></subclause><subclause class="fontsize10" id="ycfbc0722-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VI">“(VI) </num><content>to prioritize data and technology driven solutions that help rural hospitals and other rural health care providers furnish high-quality health care services as close to a patient’s home as is possible;</content></subclause><subclause class="fontsize10" id="ycfbc0723-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VII">“(VII) </num><content>that outlines strategies to manage long-term financial solvency and operating models of rural hospitals in the State; and</content></subclause><subclause class="fontsize10" id="ycfbc0724-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VIII">“(VIII) </num><content>that identifies specific causes driving the accelerating rate of stand-alone rural hospitals becoming at risk of closure, conversion, or service reduction;</content></subclause></clause><clause class="fontsize10" id="ycfbc0725-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc0726-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Certification.</p></sidenote><content>a certification that none of the amounts provided under this subsection shall be used by the State for an expenditure that is attributable to an intergovernmental transfer, certified public expenditure, or any other expenditure to finance the non-Federal share of expenditures required under any provision of law, including under the State plan established under this title, the State plan established under title XIX, or under a waiver of such plans; and</content></clause><clause class="fontsize10" id="ycfbc0727-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>such other information as the Administrator may require.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfbc0728-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Deadline for approval<inline class="noSmallCaps">.—</inline></heading><content>Not later than December 31, 2025, the Administrator shall approve or deny all applications submitted for an allotment under this subsection.<page identifier="/us/stat/139/329">139 STAT. 329</page></content></subparagraph><subparagraph class="fontsize10" id="ycfbc0729-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">One-time application<inline class="noSmallCaps">.—</inline></heading><content>If an application of a State for an allotment under this subsection is approved by the Administrator, the State shall be eligible for an allotment under this subsection for each of fiscal years 2026 through 2030, except as provided in paragraph (1)(B)(iv).</content></subparagraph><subparagraph class="fontsize10" id="ycfbc072a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Eligibility<inline class="noSmallCaps">.—</inline></heading><content>Only the 50 States shall be eligible for an allotment under this subsection and all references in this subsection to a State shall be treated as only referring to the 50 States.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfbc072b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Allotments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfbc072c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc072d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>For each of fiscal years 2026 through 2030, the Administrator shall determine under subparagraph (B) the amount of the allotment for such fiscal year for each State with an approved application under this subsection.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc072e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Amount determined<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to subparagraph (C), from the amounts appropriated under paragraph (1)(A) for each of fiscal years 2026 through 2030, the Administrator shall allot—</chapeau><clause class="fontsize10" id="ycfbc072f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>50 percent of the amounts appropriated for each such fiscal year equally among all States with an approved application under this subsection; and</content></clause><clause class="fontsize10" id="ycfbc0730-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>50 percent of the amounts appropriated for each such fiscal year among all such States in an amount to be determined by the Administrator in accordance with subparagraph (C).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfbc0731-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc0732-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10 smallCaps">Requirements<inline class="noSmallCaps">.—</inline></heading><chapeau>In determining the amount to be allotted to a State under clause (ii) of subparagraph (B) for a fiscal year, the Administrator shall—</chapeau><clause class="fontsize10" id="ycfbc0733-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>ensure that not less than ¼ of the States with an approved application under this subsection for a fiscal year are allotted funds from amounts that are to be allotted under clause (ii) of such subparagraph; and</content></clause><clause class="fontsize10" id="ycfbc0734-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>consider—</chapeau><subclause class="fontsize10" id="ycfbc0735-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the percentage of the State population that is located in a rural census tract of a metropolitan statistical area (as determined under the most recent modification of the Goldsmith Modification, originally published in the Federal Register on February 27, 1992 (<ref href="/us/fr/57/6725">57 Fed. Reg. 6725</ref>));</content></subclause><subclause class="fontsize10" id="ycfbc0736-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the proportion of rural health facilities (as defined in subparagraph (D)) in the State relative to the number of rural health facilities nationwide;</content></subclause><subclause class="fontsize10" id="ycfbc0737-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>the situation of hospitals in the State, as described in section 1902(a)(13)(A)(iv); and</content></subclause><subclause class="fontsize10" id="ycfbc0738-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>any other factors that the Administrator determines appropriate.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfbc0739-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Rural health facility defined<inline class="noSmallCaps">.—</inline></heading><chapeau>For the purposes of subparagraph (C)(ii), the term ‘<term>rural health facility</term>’ means the following:</chapeau><clause class="fontsize10" id="ycfbc073a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>A subsection (d) hospital (as defined in paragraph (1)(B) of section 1886(d)) that—</chapeau><subclause class="fontsize10" id="ycfbc073b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>is located in a rural area (as defined in paragraph (2)(D) of such section);<page identifier="/us/stat/139/330">139 STAT. 330</page></content></subclause><subclause class="fontsize10" id="ycfbc073c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>is treated as being located in a rural area pursuant to paragraph (8)(E) of such section; or</content></subclause><subclause class="fontsize10" id="ycfbc073d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>is located in a rural census tract of a metropolitan statistical area (as determined under the most recent modification of the Goldsmith Modification, originally published in the Federal Register on February 27, 1992 (<ref href="/us/fr/57/6725">57 Fed. Reg. 6725</ref>)).</content></subclause></clause><clause class="fontsize10" id="ycfbc073e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>A critical access hospital (as defined in section 1861(mm)(1)).</content></clause><clause class="fontsize10" id="ycfbc073f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>A sole community hospital (as defined in section 1886(d)(5)(D)(iii)).</content></clause><clause class="fontsize10" id="ycfbc0740-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>A Medicare-dependent, small rural hospital (as defined in section 1886(d)(5)(G)(iv)).</content></clause><clause class="fontsize10" id="ycfbc0741-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>A low-volume hospital (as defined in section 1886(d)(12)(C)).</content></clause><clause class="fontsize10" id="ycfbc0742-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>A rural emergency hospital (as defined in section 1861(kkk)(2)).</content></clause><clause class="fontsize10" id="ycfbc0743-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vii">“(vii) </num><content>A rural health clinic (as defined in section 1861(aa)(2)).</content></clause><clause class="fontsize10" id="ycfbc0744-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="viii">“(viii) </num><content>A Federally qualified health center (as defined in section 1861(aa)(4)).</content></clause><clause class="fontsize10" id="ycfbc0745-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ix">“(ix) </num><content>A community mental health center (as defined in section 1861(ff)(3)(B)).</content></clause><clause class="fontsize10" id="ycfbc0746-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="x">“(x) </num><content>A health center that is receiving a grant under section 330 of the Public Health Service Act.</content></clause><clause class="fontsize10" id="ycfbc0747-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xi">“(xi) </num><content>An opioid treatment program (as defined in section 1861(jjj)(2)) that is located in a rural census tract of a metropolitan statistical area (as determined under the most recent modification of the Goldsmith Modification, originally published in the Federal Register on February 27, 1992 (<ref href="/us/fr/57/6725">57 Fed. Reg. 6725</ref>)).</content></clause><clause class="fontsize10" id="ycfbc0748-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xii">“(xii) </num><content>A certified community behavioral health clinic (as defined in section 1905(jj)(2)) that is located in a rural census tract of a metropolitan statistical area (as determined under the most recent modification of the Goldsmith Modification, originally published in the Federal Register on February 27, 1992 (<ref href="/us/fr/57/6725">57 Fed. Reg. 6725</ref>)).</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfbc0749-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">No matching payment<inline class="noSmallCaps">.—</inline></heading><content>A State approved for an allotment under this subsection for a fiscal year shall not be required to provide any matching funds as a condition for receiving payments from the allotment.</content></paragraph><paragraph class="fontsize10" id="ycfbc074a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Terms and conditions<inline class="noSmallCaps">.—</inline></heading><chapeau>The Administrator shall specify such terms and conditions for allotments to States provided under this subsection as the Administrator deems appropriate, including the following:</chapeau><subparagraph class="fontsize10" id="ycfbc074b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>Each State shall submit to the Administrator (at a time, and in a form and manner, specified by the Administrator)—</chapeau><clause class="fontsize10" id="ycfbc074c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc074d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Plan.</p></sidenote><content>a plan for the State to use its allotment to carry out 3 or more of the activities described in paragraph (6); and</content></clause><clause class="fontsize10" id="ycfbc074e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc074f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reports.</p></sidenote><content>annual reports on the use of allotments, including such additional information as the Administrator determines appropriate.<page identifier="/us/stat/139/331">139 STAT. 331</page></content></clause></subparagraph><subparagraph class="fontsize10" id="ycfbc0750-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>Not more than 10 percent of the amount allotted to a State for a fiscal year may be used by the State for administrative expenses.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfbc0751-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Use of funds<inline class="noSmallCaps">.—</inline></heading><chapeau>Amounts allotted to a State under this subsection shall be used for 3 or more of the following health-related activities:</chapeau><subparagraph class="fontsize10" id="ycfbc0752-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>Promoting evidence-based, measurable interventions to improve prevention and chronic disease management.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc0753-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>Providing payments to health care providers for the provision of health care items or services, as specified by the Administrator.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc0754-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>Promoting consumer-facing, technology-driven solutions for the prevention and management of chronic diseases.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc2e65-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>Providing training and technical assistance for the development and adoption of technology-enabled solutions that improve care delivery in rural hospitals, including remote monitoring, robotics, artificial intelligence, and other advanced technologies.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc2e66-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><content>Recruiting and retaining clinical workforce talent to rural areas, with commitments to serve rural communities for a minimum of 5 years.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc2e67-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><content>Providing technical assistance, software, and hardware for significant information technology advances designed to improve efficiency, enhance cybersecurity capability development, and improve patient health outcomes.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc2e68-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>Assisting rural communities to right size their health care delivery systems by identifying needed preventative, ambulatory, pre-hospital, emergency, acute inpatient care, outpatient care, and post-acute care service lines.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc2e69-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="H">“(H) </num><content>Supporting access to opioid use disorder treatment services (as defined in section 1861(jjj)(1)), other substance use disorder treatment services, and mental health services.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc2e6a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>Developing projects that support innovative models of care that include value-based care arrangements and alternative payment models, as appropriate.</content></subparagraph><subparagraph class="fontsize10" id="ycfbc2e6b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="J">“(J) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc2e6c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><content>Additional uses designed to promote sustainable access to high quality rural health care services, as determined by the Administrator.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfbc2e6d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10 smallCaps">Exemptions<inline class="noSmallCaps">.—</inline></heading><content>Paragraphs (2), (3), (5), (6), (8), (10), (11), and (12) of subsection (c) do not apply to payments under this subsection.</content></paragraph><paragraph class="fontsize10" id="ycfbc2e6e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><heading class="fontsize10 smallCaps">Review<inline class="noSmallCaps">.—</inline></heading><content>There shall be no administrative or judicial review under section 1116 or otherwise of amounts allotted or redistributed to States under this subsection, payments to States withheld or reduced under this subsection, or previous payments recovered from States under this subsection.</content></paragraph><paragraph class="fontsize10" id="ycfbc2e6f-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">“(9) </num><heading class="fontsize10 smallCaps">Health care provider defined<inline class="noSmallCaps">.—</inline></heading><content>For purposes of this subsection, the term ‘<term>health care provider</term>’ means a provider of services or supplier who is enrolled under this title, title XVIII, or title XIX.”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfbc2e70-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch4/s71401/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Conforming Amendments<inline class="noSmallCaps">.—</inline></heading><chapeau>Title XXI of the Social Security Act (<ref href="/us/usc/t42/s1397aa">42 U.S.C. 1397aa</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfbc2e71-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch4/s71401/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in section 2101—<page identifier="/us/stat/139/332">139 STAT. 332</page></chapeau><subparagraph class="fontsize10" id="ycfbc2e72-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch4/s71401/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subsection (a), in the matter preceding paragraph (1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>The purpose</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>Except with respect to the rural health transformation program established in section 2105(h), the purpose</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfbc2e73-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch4/s71401/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subsection (b), in the matter preceding paragraph (1), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsection (a) or (g) of</quotedText>” before “<quotedText>section 2105</quotedText>”;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfbc2e74-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch4/s71401/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc2e75-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1397ee">42 USC 1397ee</ref>.</p></sidenote><content>in section 2105(c)(1), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and may not include</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>or to carry out the rural health transformation program established in subsection (h) and, except in the case of amounts made available under subsection (h), may not include</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfbc2e76-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch4/s71401/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc2e77-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1397ff">42 USC 1397ff</ref>.</p></sidenote><content>in section 2106(a)(1), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>subsection (a) or (g) of</quotedText>” before “<quotedText>section 2105</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfbc2e78-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch4/s71401/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10"><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc2e79-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t42/s1397aa">42 USC 1397aa note</ref>.</p></sidenote><inline class="smallCaps">Implementation</inline>.—</heading><content>The Administrator of the Centers for Medicare &amp; Medicaid Services shall implement this section, including the amendments made by this section, by program instruction or other forms of program guidance.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfbc2e7a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stB/ch4/s71401/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Implementation Funding<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of carrying out the provisions of, and the amendments made by, this section, there are appropriated, out of any monies in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare &amp; Medicaid Services, $200,000,000 for fiscal year 2025, to remain available until expended.</content></subsection></section>
</chapter>
</subtitle>
<subtitle id="d3245e41643" identifier="/us/pl/119/21/tVII/stC" style="-uslm-lc:I658178"><num value="C">Subtitle C—</num><heading>Increase in Debt Limit</heading>
<section id="d3245e41648" identifier="/us/pl/119/21/tVII/stC/s72001" style="-uslm-lc:I658145"><num class="fontsize12" value="72001">SEC. 72001. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc2e7b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t31/s3101">31 USC 3101 note</ref>.</p></sidenote><heading>MODIFICATION OF LIMITATION ON THE PUBLIC DEBT.</heading><content style="-uslm-lc:I658120">  The limitation under <ref href="/us/usc/t31/s3101/b">section 3101(b) of title 31, United States Code</ref>, as most recently increased by <ref href="/us/pl/118/5/s401/b">section 401(b) of Public Law 118–5</ref> (<ref href="/us/usc/t31/s3101">31 U.S.C. 3101 note</ref>), is increased by $5,000,000,000,000.</content></section>
</subtitle>
<subtitle id="d3245e41670" identifier="/us/pl/119/21/tVII/stD" style="-uslm-lc:I658178"><num value="D">Subtitle D—</num><heading>Unemployment</heading>
<section id="d3245e41675" identifier="/us/pl/119/21/tVII/stD/s73001" style="-uslm-lc:I658145"><num class="fontsize12" value="73001">SEC. 73001. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbc558c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote><heading>ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS MILLIONAIRES.</heading><subsection class="firstIndent0 fontsize10" id="ycfbccabd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Prohibition on Use of Federal Funds<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfbcf1ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>No Federal funds may be used—</chapeau><subparagraph class="fontsize10" id="ycfbcf1cf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>to make payments of unemployment compensation benefits under an unemployment compensation program of the United States in a year to an individual whose wages during the individual’s base period are equal to or exceed $1,000,000; or</content></subparagraph><subparagraph class="fontsize10" id="ycfbcf1d0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>for any administrative costs associated with making payments described in subparagraph (A).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfbcf1d1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Compliance<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfbcf1d2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbcf1d3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Procedure.</p></sidenote><heading class="fontsize10 smallCaps">Self-certification<inline class="noSmallCaps">.—</inline></heading><content>Any application for unemployment compensation under an unemployment compensation program of the United States shall include a form or procedure for an individual applicant to certify that such individual’s wages during the individual’s base period do not equal or exceed $1,000,000.</content></subparagraph><subparagraph class="fontsize10" id="ycfbcf1d4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Verification<inline class="noSmallCaps">.—</inline></heading><content>Each State agency that is responsible for administering any unemployment compensation program of the United States shall utilize available systems <page identifier="/us/stat/139/333">139 STAT. 333</page>
to verify wage eligibility by assessing claimant income to the degree possible.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfbcf1d5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Recovery of overpayments<inline class="noSmallCaps">.—</inline></heading><content>Each State agency that is responsible for administering any unemployment compensation program of the United States shall require individuals who have received amounts of unemployment compensation under such a program to which they were not entitled to repay such amounts.</content></paragraph><paragraph class="fontsize10" id="ycfbcf1d6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The prohibition under paragraph (1) shall apply to weeks of unemployment beginning on or after the date of the enactment of this Act.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfbcf1d7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/b" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Unemployment Compensation Program of the United States Defined<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section, the term “<term>unemployment compensation program of the United States</term>” means—</chapeau><paragraph class="fontsize10" id="ycfbcf1d8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>unemployment compensation for Federal civilian employees under <ref href="/us/usc/t5/ch85/schI">subchapter I of chapter 85 of title 5, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycfbcf1d9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>unemployment compensation for ex-servicemembers under <ref href="/us/usc/t5/ch85/schII">subchapter II of chapter 85 of title 5, United States Code</ref>;</content></paragraph><paragraph class="fontsize10" id="ycfbcf1da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>extended benefits under the Federal-State Extended Unemployment Compensation Act of 1970 (<ref href="/us/usc/t26/s3304">26 U.S.C. 3304 note</ref>);</content></paragraph><paragraph class="fontsize10" id="ycfbcf1db-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>any Federal temporary extension of unemployment compensation;</content></paragraph><paragraph class="fontsize10" id="ycfbcf1dc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>any Federal program that increases the weekly amount of unemployment compensation payable to individuals; and</content></paragraph><paragraph class="fontsize10" id="ycfbcf1dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVII/stD/s73001/b/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>any other Federal program providing for the payment of unemployment compensation, as determined by the Secretary of Labor.</content></paragraph></subsection></section>
</subtitle>
</title>
<title id="d3245e41800" identifier="/us/pl/119/21/tVIII" style="-uslm-lc:I658178"><num value="VIII">TITLE VIII—</num><heading>COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS</heading>
<subtitle id="d3245e41805" identifier="/us/pl/119/21/tVIII/stA" style="-uslm-lc:I658178"><num value="A">Subtitle A—</num><heading>Exemption of Certain Assets</heading>
<section id="d3245e41810" identifier="/us/pl/119/21/tVIII/stA/s80001" style="-uslm-lc:I658145"><num class="fontsize12" value="80001">SEC. 80001. </num><heading>EXEMPTION OF CERTAIN ASSETS.</heading><subsection class="firstIndent0 fontsize10" id="ycfbd3ffe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stA/s80001/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Exemption of Certain Assets<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 480(f)(2) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087vv/f/2">20 U.S.C. 1087vv(f)(2)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfbd3fff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stA/s80001/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>net value of the</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following: <quotedContent>“net value of—<subparagraph class="fontsize10" id="ycfbd4000-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the”</content></subparagraph></quotedContent>;</content></paragraph><paragraph class="fontsize10" id="ycfbd4001-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stA/s80001/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> a semicolon; and</content></paragraph><paragraph class="fontsize10" id="ycfbd4002-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stA/s80001/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="fontsize10" id="ycfbd4003-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>a family farm on which the family resides;</content></subparagraph><subparagraph class="fontsize10" id="ycfbd4004-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>a small business with not more than 100 full-time or full-time equivalent employees (or any part of such a small business) that is owned and controlled by the family; or</content></subparagraph><subparagraph class="fontsize10" id="ycfbd4005-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>a commercial fishing business and related expenses, including fishing vessels and permits owned and controlled by the family.”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfbd4006-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stA/s80001/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbd6717-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfbd6718-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t20/s1087vv">20 USC 1087vv note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date and Application<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by subsection (a) shall take effect on July 1, 2026, and shall apply <page identifier="/us/stat/139/334">139 STAT. 334</page>
with respect to award year 2026–2027 and each subsequent award year, as determined under the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1001/etseq">20 U.S.C. 1001 et seq.</ref>).</content></subsection></section>
</subtitle>
<subtitle id="d3245e41904" identifier="/us/pl/119/21/tVIII/stB" style="-uslm-lc:I658178"><num value="B">Subtitle B—</num><heading>Loan Limits</heading>
<section id="d3245e41909" identifier="/us/pl/119/21/tVIII/stB/s81001" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="81001">SEC. 81001. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbd6719-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><heading>ESTABLISHMENT OF LOAN LIMITS FOR GRADUATE AND PROFESSIONAL STUDENTS AND PARENT BORROWERS; TERMINATION OF GRADUATE AND PROFESSIONAL PLUS LOANS.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfbe035a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 455(a) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087e/a">20 U.S.C. 1087e(a)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfbe035b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stB/s81001/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in paragraph (3)—</chapeau><subparagraph class="fontsize10" id="ycfbe035c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stB/s81001/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the paragraph heading, by <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">and federal direct plus loans</headingText></quotedText>” after “<quotedText><headingText class="smallCaps">loans</headingText></quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycfbe035d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stB/s81001/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (A) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycfbe2a6e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Termination of authority to make interest subsidized loans to graduate and professional students<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to subparagraph (B), and notwithstanding any provision of this part or part B—</chapeau><clause class="fontsize10" id="ycfbe2a6f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>for any period of instruction beginning on or after July 1, 2012, a graduate or professional student shall not be eligible to receive a Federal Direct Stafford loan under this part; and</content></clause><clause class="fontsize10" id="ycfbe2a70-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbe2a71-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><content>for any period of instruction beginning on July 1, 2012, and ending on June 30, 2026, the maximum annual amount of Federal Direct Unsubsidized Stafford loans such a student may borrow in any academic year (as defined in section 481(a)(2)) or its equivalent shall be the maximum annual amount for such student determined under section 428H, plus an amount equal to the amount of Federal Direct Stafford loans the student would have received in the absence of this subparagraph.”</content></clause></subparagraph></quotedContent>; and</content></subparagraph><subparagraph class="fontsize10" id="ycfbe2a72-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stB/s81001/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycfbe2a73-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Termination of authority to make federal direct plus loans to graduate and professional students<inline class="noSmallCaps">.—</inline></heading><content>Subject to paragraph (8) and notwithstanding any provision of this part or part B, for any period of instruction beginning on or after July 1, 2026, a graduate or professional student shall not be eligible to receive a Federal Direct PLUS Loan under this part.”</content></subparagraph></quotedContent>; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfbe2a74-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stB/s81001/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycfbeedc5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Graduate and professional annual and aggregate limits for federal direct unsubsidized stafford loans beginning july 1, 2026<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfbeedc6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Annual limits beginning july 1, 2026<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to paragraphs (7)(A) and (8), beginning on July 1, 2026, the maximum annual amount of Federal Direct Unsubsidized Stafford loans—</chapeau><clause class="fontsize10" id="ycfbeedc7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a graduate student, who is not a professional student, may borrow in any academic year or its equivalent shall be $20,500; and</content></clause><clause class="fontsize10" id="ycfbeedc8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>a professional student may borrow in any academic year or its equivalent shall be $50,000.<page identifier="/us/stat/139/335">139 STAT. 335</page></content></clause></subparagraph><subparagraph class="fontsize10" id="ycfbeedc9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Aggregate limits<inline class="noSmallCaps">.—</inline></heading><chapeau>Subject to paragraphs (6), (7)(A), and (8), beginning on July 1, 2026, the maximum aggregate amount of Federal Direct Unsubsidized Stafford loans, in addition to the amount borrowed for undergraduate education, that—</chapeau><clause class="fontsize10" id="ycfbeedca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>a graduate student—</chapeau><subclause class="fontsize10" id="ycfbeedcb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>who is not (and has not been) a professional student, may borrow for programs of study described in subparagraph (C)(i) shall be $100,000; or</content></subclause><subclause class="fontsize10" id="ycfbeedcc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>who is (or has been) a professional student, may borrow for programs of study described in subparagraph (C)(i) shall be an amount equal to—</chapeau><item class="fontsize10" id="ycfbeedcd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>$200,000; minus</content></item><item class="fontsize10" id="ycfbeedce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>the amount such student borrowed for programs of study described in subparagraph (C)(ii); and</content></item></subclause></clause><clause class="fontsize10" id="ycfbeedcf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>a professional student—</chapeau><subclause class="fontsize10" id="ycfbeedd0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>who is not (and has not been) a graduate student, may borrow for programs of study described in subparagraph (C)(ii) shall be $200,000; or</content></subclause><subclause class="fontsize10" id="ycfbeedd1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>who is (or has been) a graduate student, may borrow for programs of study described in subparagraph (C)(ii) shall be an amount equal to—</chapeau><item class="fontsize10" id="ycfbeedd2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>$200,000; minus</content></item><item class="fontsize10" id="ycfbeedd3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>the amount such student borrowed for programs of study described in subparagraph (C)(i).</content></item></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfbeedd4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycfbeedd5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Graduate student<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>graduate student</term>’ means a student enrolled in a program of study that awards a graduate credential (other than a professional degree) upon completion of the program.</content></clause><clause class="fontsize10" id="ycfbeedd6-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Professional student<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>professional student</term>’ means a student enrolled in a program of study that awards a professional degree, as defined under <ref href="/us/cfr/t34/s668.2">section 668.2 of title 34, Code of Federal Regulations</ref> (as in effect on the date of enactment of this paragraph), upon completion of the program.</content></clause></subparagraph></paragraph><paragraph class="indentUp0 fontsize10" id="ycfbeedd7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Parent borrower annual and aggregate limits for federal direct plus loans beginning july 1, 2026<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfbeedd8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Annual limits<inline class="noSmallCaps">.—</inline></heading><content>Subject to paragraph (8) and notwithstanding any provision of this part or part B, beginning on July 1, 2026, for each dependent student, the total maximum annual amount of Federal Direct PLUS loans that may be borrowed on behalf of that dependent student by all parents of that dependent student shall be $20,000.</content></subparagraph><subparagraph class="fontsize10" id="ycfbeedd9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Aggregate limits<inline class="noSmallCaps">.—</inline></heading><content>Subject to paragraph (8) and notwithstanding any provision of this part or part B, beginning on July 1, 2026, for each dependent student, the total maximum aggregate amount of Federal Direct PLUS loans that may be borrowed on behalf of that dependent student by all parents of that dependent student shall <page identifier="/us/stat/139/336">139 STAT. 336</page>
be $65,000, without regard to any amounts repaid, forgiven, canceled, or otherwise discharged on any such loan.</content></subparagraph></paragraph><paragraph class="indentUp0 fontsize10" id="ycfbeedda-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Lifetime maximum aggregate amount for all students<inline class="noSmallCaps">.—</inline></heading><content>Subject to paragraph (8) and notwithstanding any provision of this part or part B, beginning on July 1, 2026, the maximum aggregate amount of loans made, insured, or guaranteed under this title that a student may borrow (other than a Federal Direct PLUS loan, or loan under section 428B, made to the student as a parent borrower on behalf of a dependent student) shall be $257,500, without regard to any amounts repaid, forgiven, canceled, or otherwise discharged on any such loan.</content></paragraph><paragraph class="indentUp0 fontsize10" id="ycfbeeddb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10 smallCaps">Additional rules regarding annual loan limits<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfbeeddc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbeeddd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reduction.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfbeedde-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Publication.</p></sidenote><heading class="fontsize10 smallCaps">Less than full-time enrollment<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding any provision of this part or part B, in any case in which a student is enrolled in a program of study of an institution of higher education on less than a full-time basis during any academic year, the amount of a loan that student may borrow for an academic year or its equivalent shall be reduced in direct proportion to the degree to which that student is not so enrolled on a full-time basis, rounded to the nearest whole percentage point, as provided in a schedule of reductions published by the Secretary computed for purposes of this subparagraph.</content></subparagraph><subparagraph class="fontsize10" id="ycfbeeddf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Institutionally determined limits<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding the annual loan limits established under this section and, for undergraduate students, under this part and part B, beginning on July 1, 2026, an institution of higher education (at the discretion of a financial aid administrator at the institution) may limit the total amount of loans made under this part for a program of study for an academic year that a student may borrow, and that a parent may borrow on behalf of such student, as long as any such limit is applied consistently to all students enrolled in such program of study.</content></subparagraph></paragraph><paragraph class="indentUp0 fontsize10" id="ycfbeede0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><heading class="fontsize10 smallCaps">Interim exception for certain students<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfbeede1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfbeede2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10 smallCaps">Application of prior limits<inline class="noSmallCaps">.—</inline></heading><chapeau>Paragraphs (3)(C), (4), (5), and (6) shall not apply, and paragraph (3)(A)(ii) shall apply as such paragraph was in effect for periods of instruction ending before June 30, 2026, during the expected time to credential described in subparagraph (B), with respect to an individual who, as of June 30, 2026—</chapeau><clause class="fontsize10" id="ycfbeede3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>is enrolled in a program of study at an institution of higher education; and</content></clause><clause class="fontsize10" id="ycfbeede4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>has received a loan (or on whose behalf a loan was made) under this part for such program of study.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfbeede5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Expected time to credential<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this paragraph, the expected time to credential of an individual shall be equal to the lesser of—</chapeau><clause class="fontsize10" id="ycfbeede6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>three academic years; or</content></clause><clause class="fontsize10" id="ycfbeede7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>the period determined by calculating the difference between—</chapeau><subclause class="fontsize10" id="ycfbeede8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the program length for the program of study in which the individual is enrolled; and<page identifier="/us/stat/139/337">139 STAT. 337</page></content></subclause><subclause class="fontsize10" id="ycfbeede9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the period of such program of study that such individual has completed as of the date of the determination under this subparagraph.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfbeedea-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Definition of program length<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>program length</term>’ means the minimum amount of time in weeks, months, or years that is specified in the catalog, marketing materials, or other official publications of an institution of higher education for a full-time student to complete the requirements for a specific program of study.”</content></subparagraph></paragraph></quotedContent>.</content></paragraph></section>
</subtitle>
<subtitle id="d3245e42229" identifier="/us/pl/119/21/tVIII/stC" style="-uslm-lc:I658178"><num value="C">Subtitle C—</num><heading>Loan Repayment</heading>
<section id="d3245e42234" identifier="/us/pl/119/21/tVIII/stC/s82001" style="-uslm-lc:I658145"><num class="fontsize12" value="82001">SEC. 82001. </num><heading>LOAN REPAYMENT.</heading><subsection class="firstIndent0 fontsize10" id="ycfc26f5b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc26f5c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t20/s1087e">20 USC 1087e note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Transition to Income-based Repayment Plans<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfc26f5d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc26f5e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10 smallCaps">Selection<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary of Education shall take such steps as may be necessary to ensure that before July 1, 2028, each borrower who has one or more loans that are in a repayment status in accordance with, or an administrative forbearance associated with, an income contingent repayment plan authorized under section 455(e) of the Higher Education Act of 1965 (referred to in this subsection as “covered income contingent loans”) selects one of the following income-based repayment plans that is otherwise applicable, and for which that borrower is otherwise eligible, for the repayment of the covered income contingent loans of the borrower:</chapeau><subparagraph class="fontsize10" id="ycfc26f5f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>The Repayment Assistance Plan under section 455(q) of the Higher Education Act of 1965.</content></subparagraph><subparagraph class="fontsize10" id="ycfc26f60-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>The income-based repayment plan under section 493C of the Higher Education Act of 1965.</content></subparagraph><subparagraph class="fontsize10" id="ycfc26f61-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>Any other repayment plan as authorized under section 455(d)(1) of the Higher Education Act of 1965.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc26f62-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Commencement of new repayment plan<inline class="noSmallCaps">.—</inline></heading><content>Beginning on July 1, 2028, a borrower described in paragraph (1) shall begin repaying the covered income contingent loans of the borrower in accordance with the repayment plan selected under paragraph (1), unless the borrower chooses to begin repaying in accordance with the repayment plan selected under paragraph (1) before such date.</content></paragraph><paragraph class="fontsize10" id="ycfc26f63-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Failure to select<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a borrower described in paragraph (1) who fails to select a repayment plan in accordance with such paragraph, the Secretary of Education shall—</chapeau><subparagraph class="fontsize10" id="ycfc26f64-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>enroll the covered income contingent loans of such borrower in—</chapeau><clause class="fontsize10" id="ycfc26f65-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the Repayment Assistance Plan under section 455(q) of the Higher Education Act of 1965 with respect to loans that are eligible for the Repayment Assistance Plan under such subsection; or</content></clause><clause class="fontsize10" id="ycfc26f66-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the income-based repayment plan under section 493C of such Act, with respect to loans that are not eligible for the Repayment Assistance Plan; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc26f67-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc26f68-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>require the borrower to begin repaying covered income contingent loans according to the plans under subparagraph (A) on July 1, 2028.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfc26f69-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Repayment Plans<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 455(d) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087e/d">20 U.S.C. 1087e(d)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><page identifier="/us/stat/139/338">139 STAT. 338</page>
<paragraph class="fontsize10" id="ycfc2967a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in paragraph (1)—</chapeau><subparagraph class="fontsize10" id="ycfc2967b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in the matter preceding subparagraph (A), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>before July 1, 2026, who has not received a loan made under this part on or after July 1, 2026,</quotedText>” after “<quotedText>made under this part</quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycfc2967c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in subparagraph (D)—</chapeau><clause class="fontsize10" id="ycfc2967d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>before June 30, 2028,</quotedText>” before “<quotedText>an income contingent repayment plan</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfc2967e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” after the semicolon;</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc2967f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><chapeau>in subparagraph (E)—</chapeau><clause class="fontsize10" id="ycfc29680-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>that enables borrowers who have a partial financial hardship to make a lower monthly payment</quotedText>”;</content></clause><clause class="fontsize10" id="ycfc29681-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on such Federal Direct PLUS Loan or a loan under section 428B made on behalf of a dependent student</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>an excepted Consolidation Loan (as defined in section 493C(a)(2))</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfc29682-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1/C/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc29683-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycfc29684-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc29685-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><chapeau>beginning on July 1, 2026, the income-based Repayment Assistance Plan under subsection (q), provided that—</chapeau><clause class="fontsize10" id="ycfc29686-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>such Plan shall not be available for the repayment of excepted loans (as defined in paragraph (7)(E)); and</content></clause><clause class="fontsize10" id="ycfc29687-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the borrower is required to pay each outstanding loan of the borrower made under this part under such Repayment Assistance Plan, except that a borrower of an excepted loan (as defined in paragraph (7)(E)) may repay the excepted loan separately from other loans under this part obtained by the borrower.”</content></clause></subparagraph></quotedContent>;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc29688-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (5), by <amendingAction type="amend">amending</amendingAction> subparagraph (B) to read as follows:<quotedContent><subparagraph class="fontsize10" id="ycfc29689-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>repay the loan pursuant to an income-based repayment plan under subsection (q) or section 493C, as applicable.”</content></subparagraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycfc2968a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycfc332cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Termination and limitation of repayment authority<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfc332cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Sunset of repayment plans available before july 1, 2026<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc332cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>Paragraphs (1) through (4) of this subsection shall only apply to loans made under this part before July 1, 2026.</content></subparagraph><subparagraph class="fontsize10" id="ycfc332ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Prohibitions<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary may not, for any loan made under this part on or after July 1, 2026—</chapeau><clause class="fontsize10" id="ycfc332cf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>authorize a borrower of such a loan to repay such loan pursuant to a repayment plan that is not described in paragraph (7)(A); or</content></clause><clause class="fontsize10" id="ycfc332d0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>carry out or modify a repayment plan that is not described in such paragraph.</content></clause></subparagraph></paragraph><paragraph class="indentUp0 fontsize10" id="ycfc332d1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc332d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Repayment plans for loans made on or after july 1, 2026<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfc332d3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Design and selection<inline class="noSmallCaps">.—</inline></heading><chapeau>Beginning on July 1, 2026, the Secretary shall offer a borrower of a loan made <page identifier="/us/stat/139/339">139 STAT. 339</page>
under this part on or after such date (including such a borrower who also has a loan made under this part before such date) two plans for repayment of the borrower’s loans under this part, including principal and interest on such loans. The borrower shall be entitled to accelerate, without penalty, repayment on such loans. The borrower may choose—</chapeau><clause class="fontsize10" id="ycfc332d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>a standard repayment plan—</chapeau><subclause class="fontsize10" id="ycfc332d5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>with a fixed monthly repayment amount paid over a fixed period of time equal to the applicable period determined under subclause (II); and</content></subclause><subclause class="fontsize10" id="ycfc332d6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc332d7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><chapeau>with the applicable period of time for repayment determined based on the total outstanding principal of all loans of the borrower made under this part before, on, or after July 1, 2026, at the time the borrower is entering repayment under such plan, as follows—</chapeau><item class="fontsize10" id="ycfc332d8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>for a borrower with total outstanding principal of less than $25,000, a period of 10 years;</content></item><item class="fontsize10" id="ycfc332d9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>for a borrower with total outstanding principal of not less than $25,000 and less than $50,000, a period of 15 years;</content></item><item class="fontsize10" id="ycfc332da-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>for a borrower with total outstanding principal of not less than $50,000 and less than $100,000, a period of 20 years; and</content></item><item class="fontsize10" id="ycfc332db-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>for a borrower with total outstanding principal of $100,000 or more, a period of 25 years; or</content></item></subclause></clause><clause class="fontsize10" id="ycfc332dc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the income-based Repayment Assistance Plan under subsection (q).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc332dd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Selection by secretary<inline class="noSmallCaps">.—</inline></heading><content>If a borrower of a loan made under this part on or after July 1, 2026, does not select a repayment plan described in subparagraph (A), the Secretary shall provide the borrower with the standard repayment plan described in subparagraph (A)(i).</content></subparagraph><subparagraph class="fontsize10" id="ycfc332de-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><heading class="fontsize10 smallCaps">Selection applies to all outstanding loans<inline class="noSmallCaps">.—</inline></heading><content>A borrower is required to pay each outstanding loan of the borrower made under this part under the same selected repayment plan, except that a borrower who selects the Repayment Assistance Plan and also has an excepted loan that is not eligible for repayment under such Repayment Assistance Plan shall repay the excepted loan separately from other loans under this part obtained by the borrower.</content></subparagraph><subparagraph class="fontsize10" id="ycfc332df-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><heading class="fontsize10 smallCaps">Changes of repayment plan<inline class="noSmallCaps">.—</inline></heading><chapeau>A borrower may change the borrower’s selection of—</chapeau><clause class="fontsize10" id="ycfc332e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the standard repayment plan under subparagraph (A)(i), or the Secretary’s selection of such plan for the borrower under subparagraph (B), as the case may be, to the Repayment Assistance Plan under subparagraph (A)(ii) at any time; and</content></clause><clause class="fontsize10" id="ycfc332e1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the Repayment Assistance Plan under subparagraph (A)(ii) to the standard repayment plan under subparagraph (A)(i) at any time.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc332e2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><heading class="fontsize10 smallCaps">Repayment for borrowers with excepted loans made on or after july 1, 2026<inline class="noSmallCaps">.—</inline></heading><page identifier="/us/stat/139/340">139 STAT. 340</page>
<clause class="fontsize10" id="ycfc332e3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">Standard repayment plan required<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding subparagraphs (A) through (D), beginning on July 1, 2026, the Secretary shall require a borrower who has received an excepted loan made on or after such date (including such a borrower who also has an excepted loan made before such date) to repay each excepted loan, including principal and interest on those excepted loans, under the standard repayment plan under subparagraph (A)(i). The borrower shall be entitled to accelerate, without penalty, repayment on such loans.</content></clause><clause class="fontsize10" id="ycfc332e4-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Excepted loan defined<inline class="noSmallCaps">.—</inline></heading><chapeau>For the purposes of this paragraph, the term ‘<term>excepted loan</term>’ means a loan with an outstanding balance that is—</chapeau><subclause class="fontsize10" id="ycfc332e5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>a Federal Direct PLUS Loan that is made on behalf of a dependent student; or</content></subclause><subclause class="fontsize10" id="ycfc332e6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on—</chapeau><item class="fontsize10" id="ycfc332e7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>an excepted PLUS loan, as defined in section 493C(a)(1); or</content></item><item class="fontsize10" id="ycfc332e8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>an excepted consolidation loan (as such term is defined in section 493C(a)(2)(A), notwithstanding subparagraph (B) of such section).”</content></item></subclause></clause></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfc332e9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Elimination of Authority to Provide Income Contingent Repayment Plans<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfc332ea-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Repeal<inline class="noSmallCaps">.—</inline></heading><content>Subsection (e) of section 455 of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087e/e">20 U.S.C. 1087e(e)</ref>) is <amendingAction type="repeal">repealed</amendingAction>.</content></paragraph><paragraph class="fontsize10" id="ycfc332eb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Further amendments to eliminate income contingent repayment<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfc332ec-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>Section 428 of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1078">20 U.S.C. 1078</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycfc332ed-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in subsection (b)(1)(D), by <amendingAction type="delete">striking</amendingAction> “<quotedText>be subject to income contingent repayment in accordance with subsection (m)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>be subject to income-based repayment in accordance with subsection (m)</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfc359fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><chapeau>in subsection (m)—</chapeau><subclause class="fontsize10" id="ycfc359ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/A/ii/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>in the subsection heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Income Contingent and</headingText></quotedText>”;</content></subclause><subclause class="fontsize10" id="ycfc35a00-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/A/ii/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>by <amendingAction type="amend">amending</amendingAction> paragraph (1) to read as follows:<quotedContent><paragraph class="indentDown3 fontsize10" id="ycfc35a01-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Authority of secretary to require<inline class="noSmallCaps">.—</inline></heading><content>The Secretary may require borrowers who have defaulted on loans made under this part that are assigned to the Secretary under subsection (c)(8) to repay those loans pursuant to an income-based repayment plan under section 493C.”</content></paragraph></quotedContent>; and</content></subclause><subclause class="fontsize10" id="ycfc35a02-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/A/ii/III" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">(III) </num><content>in the heading of paragraph (2), by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">income contingent or</headingText></quotedText>”.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfc35a03-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>Section 428C of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1078–3">20 U.S.C. 1078–3</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycfc35a04-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in subsection (a)(3)(B)(i)(V)(aa), by <amendingAction type="delete">striking</amendingAction> “<quotedText>for the purposes of obtaining income contingent repayment or income-based repayment</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>for the purposes of qualifying for an income-based repayment plan under section 455(q) or section 493C, as applicable</quotedText>”;<page identifier="/us/stat/139/341">139 STAT. 341</page></content></clause><clause class="fontsize10" id="ycfc35a05-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>in subsection (b)(5), by <amendingAction type="delete">striking</amendingAction> “<quotedText>be repaid either pursuant to income contingent repayment under part D of this title, pursuant to income-based repayment under section 493C, or pursuant to any other repayment provision under this section</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>be repaid pursuant to an income-based repayment plan under section 493C or any other repayment provision under this section</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfc35a06-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/B/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><chapeau>in subsection (c)—</chapeau><subclause class="fontsize10" id="ycfc35a07-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/B/iii/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>in paragraph (2)(A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or by the terms of repayment pursuant to income contingent repayment offered by the Secretary under subsection (b)(5)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>or by the terms of repayment pursuant to an income-based repayment plan under section 493C</quotedText>”; and</content></subclause><subclause class="fontsize10" id="ycfc35a08-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/B/iii/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>in paragraph (3)(B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>except as required by the terms of repayment pursuant to income contingent repayment offered by the Secretary under subsection (b)(5)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>except as required by the terms of repayment pursuant to an income-based repayment plan under section 493C</quotedText>”.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfc35a09-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/C" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>Section 485(d)(1) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1092/d/1">20 U.S.C. 1092(d)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>income-contingent and</quotedText>”.</content></subparagraph><subparagraph class="fontsize10" id="ycfc35a0a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/D" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><chapeau>Section 494(a)(2) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1098h/a/2">20 U.S.C. 1098h(a)(2)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycfc35a0b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/D/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in the paragraph heading, by <amendingAction type="delete">striking</amendingAction> “<quotedText><headingText class="smallCaps">Income-contingent and income-based</headingText></quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">Income-based</headingText></quotedText>”; and</content></clause><clause class="fontsize10" id="ycfc35a0c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/D/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><chapeau>in subparagraph (A)—</chapeau><subclause class="fontsize10" id="ycfc35a0d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/D/ii/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>in the matter preceding clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>income-contingent or</quotedText>”; and</content></subclause><subclause class="fontsize10" id="ycfc35a0e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/2/D/ii/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>in clause (ii)(I), by <amendingAction type="delete">striking</amendingAction> “<quotedText>section 455(e)(8) or the equivalent procedures established under section 493C(c)(2)(B), as applicable</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>section 493C(c)(2)</quotedText>”.</content></subclause></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc35a0f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc35a10-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t20/s1078">20 USC 1078 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall take effect on July 1, 2028.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfc35a11-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Repayment Assistance Plan<inline class="noSmallCaps">.—</inline></heading><content>Section 455 of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087e">20 U.S.C. 1087e</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new subsection:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycfc46b82-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="q">“(q) </num><heading class="fontsize10 smallCaps">Repayment Assistance Plan<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfc46b83-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc46b84-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Notwithstanding any other provision of this Act, beginning on July 1, 2026, the Secretary shall carry out an income-based repayment plan (to be known as the ‘Repayment Assistance Plan’), that shall have the following terms and conditions:</chapeau><subparagraph class="fontsize10" id="ycfc46b85-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>The total monthly repayment amount owed by a borrower for all of the loans of the borrower that are repaid pursuant to the Repayment Assistance Plan shall be equal to the applicable monthly payment of a borrower calculated under paragraph (4)(B), except that the borrower may not be precluded from repaying an amount that exceeds such amount for any month.</content></subparagraph><subparagraph class="fontsize10" id="ycfc49296-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc49297-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>The Secretary shall apply the borrower’s applicable monthly payment under this paragraph first toward <page identifier="/us/stat/139/342">139 STAT. 342</page>
interest due on each such loan, next toward any fees due on each loan, and then toward the principal of each loan.</content></subparagraph><subparagraph class="fontsize10" id="ycfc49298-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc49299-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deferment.</p></sidenote><content>Any principal due and not paid under subparagraph (B) or paragraph (2)(B) shall be deferred.</content></subparagraph><subparagraph class="fontsize10" id="ycfc4929a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc4929b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfc4929c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><chapeau>A borrower who is not in a period of deferment or forbearance shall make an applicable monthly payment for each month until the earlier of—</chapeau><clause class="fontsize10" id="ycfc4929d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the date on which the outstanding balance of principal and interest due on all of the loans of the borrower that are repaid pursuant to the Repayment Assistance Plan is $0; or</content></clause><clause class="fontsize10" id="ycfc4929e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>the date on which the borrower has made 360 qualifying monthly payments.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc4929f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">“(E) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc492a0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Cancellation.</p></sidenote><chapeau>The Secretary shall cancel any outstanding balance of principal and interest due on a loan made under this part to a borrower—</chapeau><clause class="fontsize10" id="ycfc492a1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>who, for any period of time, participated in the Repayment Assistance Plan under this subsection;</content></clause><clause class="fontsize10" id="ycfc492a2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>whose most recent payment for such loan prior to the loan cancellation under this subparagraph was made under such Repayment Assistance Plan; and</content></clause><clause class="fontsize10" id="ycfc492a3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc492a4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><content>who has made 360 qualifying monthly payments on such loan.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc492a5-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc492a6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><chapeau>For the purposes of this subsection, the term ‘<term>qualifying monthly payment</term>’ means any of the following:</chapeau><clause class="fontsize10" id="ycfc492a7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>An on-time applicable monthly payment under this subsection.</content></clause><clause class="fontsize10" id="ycfc492a8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>An on-time monthly payment under the standard repayment plan under subsection (d)(7)(A)(i) of not less than the monthly payment required under such plan.</content></clause><clause class="fontsize10" id="ycfc492a9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>A monthly payment under any repayment plan (excluding the Repayment Assistance Plan under this subsection) of not less than the monthly payment that would be required under a standard repayment plan under section 455(d)(1)(A) with a repayment period of 10 years.</content></clause><clause class="fontsize10" id="ycfc492aa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>A monthly payment under section 493C of not less than the monthly payment required under such section, including a monthly payment equal to the minimum payment amount permitted under such section.</content></clause><clause class="fontsize10" id="ycfc492ab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>A monthly payment made before July 1, 2028, under an income contingent repayment plan carried out under section 455(d)(1)(D) (or under an alternative repayment plan in lieu of repayment under such an income contingent repayment plan, if placed in such an alternative repayment plan by the Secretary) of not less than the monthly payment required under such a plan, including a monthly payment equal to the minimum payment amount permitted under such a plan.</content></clause><clause class="fontsize10" id="ycfc492ac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>A month when the borrower did not make a payment because the borrower was in deferment under subsection (f)(2)(B) or due to an economic hardship described in subsection (f)(2)(D).<page identifier="/us/stat/139/343">139 STAT. 343</page></content></clause><clause class="fontsize10" id="ycfc492ad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vii">“(vii) </num><content>A month that ended before the date of enactment of this subsection when the borrower did not make a payment because the borrower was in a period of deferment or forbearance described in <ref href="/us/cfr/t34/s685.209/k/4/iv">section 685.209(k)(4)(iv) of title 34, Code of Federal Regulations</ref> (as in effect on the date of enactment of this subsection).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc492ae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc492af-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfc492b0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfc492b1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><content>The procedures established by the Secretary under section 493C(c) shall apply for annually determining the borrower’s eligibility for the Repayment Assistance Plan, including verification of a borrower’s annual income and the annual amount due on the total amount of loans eligible to be repaid under this subsection, and such other procedures as are necessary to effectively implement income-based repayment under this subsection. With respect to carrying out section 494(a)(2) for the Repayment Assistance Plan, an individual may elect to opt out of the disclosures required under section 494(a)(2)(A)(ii) in accordance with the procedures established under section 493C(c)(2).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc492b2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Balance assistance for distressed borrowers<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfc492b3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Interest subsidy<inline class="noSmallCaps">.—</inline></heading><content>With respect to a borrower of a loan made under this part, for each month for which such a borrower makes an on-time applicable monthly payment required under paragraph (1)(A) and such monthly payment is insufficient to pay the total amount of interest that accrues for the month on all loans of the borrower repaid pursuant to the Repayment Assistance Plan under this subsection, the amount of interest accrued and not paid for the month shall not be charged to the borrower.</content></subparagraph><subparagraph class="fontsize10" id="ycfc492b4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc492b5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reduction.</p></sidenote><heading class="fontsize10 smallCaps">Matching principal payment<inline class="noSmallCaps">.—</inline></heading><chapeau>With respect to a borrower of a loan made under this part and not in a period of deferment or forbearance, for each month for which a borrower makes an on-time applicable monthly payment required under paragraph (1)(A) and such monthly payment reduces the total outstanding principal balance of all loans of the borrower repaid pursuant to the Repayment Assistance Plan under this subsection by less than $50, the Secretary shall reduce such total outstanding principal balance of the borrower by an amount that is equal to—</chapeau><clause class="fontsize10" id="ycfc492b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>the amount that is the lesser of—</chapeau><subclause class="fontsize10" id="ycfc492b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>$50; or</content></subclause><subclause class="fontsize10" id="ycfc492b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the total amount paid by the borrower for such month pursuant to paragraph (1)(A); minus</content></subclause></clause><clause class="fontsize10" id="ycfc492b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc492ba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><content>the total amount paid by the borrower for such month pursuant to paragraph (1)(A) that is applied to such total outstanding principal balance.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc492bb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Additional documents<inline class="noSmallCaps">.—</inline></heading><content>A borrower who chooses, or is required, to repay a loan under this subsection, and for whom adjusted gross income is unavailable or does not reasonably reflect the borrower’s current income, shall provide to the Secretary other documentation of income satisfactory to the Secretary, which documentation the Secretary may use to determine repayment under this subsection.</content></paragraph><paragraph class="fontsize10" id="ycfc492bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this subsection:</chapeau><page identifier="/us/stat/139/344">139 STAT. 344</page>
<subparagraph class="fontsize10" id="ycfc492bd-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Adjusted gross income<inline class="noSmallCaps">.—</inline></heading><content>The term ‘<term>adjusted gross income</term>’, when used with respect to a borrower, means the adjusted gross income (as such term is defined in section 62 of the Internal Revenue Code of 1986) of the borrower (and the borrower’s spouse, as applicable) for the most recent taxable year, except that, in the case of a married borrower who files a separate Federal income tax return, the term does not include the adjusted gross income of the borrower’s spouse.</content></subparagraph><subparagraph class="fontsize10" id="ycfc492be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Applicable monthly payment<inline class="noSmallCaps">.—</inline></heading><clause class="fontsize10" id="ycfc492bf-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Except as provided in clause (ii), (iii), or (vi), the term ‘<term>applicable monthly payment</term>’ means, when used with respect to a borrower, the amount equal to—</chapeau><subclause class="fontsize10" id="ycfc492c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the applicable base payment of the borrower, divided by 12; minus</content></subclause><subclause class="fontsize10" id="ycfc492c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>$50 for each dependent of the borrower (which, in the case of a married borrower filing a separate Federal income tax return, shall include only each dependent that the borrower claims on that return).</content></subclause></clause><clause class="fontsize10" id="ycfc492c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Minimum amount<inline class="noSmallCaps">.—</inline></heading><content>In the case of a borrower with an applicable monthly payment amount calculated under clause (i) that is less than $10, the applicable monthly payment of the borrower shall be $10.</content></clause><clause class="fontsize10" id="ycfc492c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Final payment<inline class="noSmallCaps">.—</inline></heading><content>In the case of a borrower whose total outstanding balance of principal and interest on all of the loans of the borrower that are repaid pursuant to the Repayment Assistance Plan is less than the applicable monthly payment calculated pursuant to clause (i) or (ii), as applicable, then the applicable monthly payment of the borrower shall be the total outstanding balance of principal and interest on all such loans.</content></clause><clause class="fontsize10" id="ycfc492c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10 smallCaps">Base payment<inline class="noSmallCaps">.—</inline></heading><chapeau>The amount of the applicable base payment for a borrower with an adjusted gross income of—</chapeau><subclause class="fontsize10" id="ycfc492c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>not more than $10,000, is $120;</content></subclause><subclause class="fontsize10" id="ycfc492c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>more than $10,000 and not more than $20,000, is 1 percent of such adjusted gross income;</content></subclause><subclause class="fontsize10" id="ycfc492c7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>more than $20,000 and not more than $30,000, is 2 percent of such adjusted gross income;</content></subclause><subclause class="fontsize10" id="ycfc492c8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><content>more than $30,000 and not more than $40,000, is 3 percent of such adjusted gross income;</content></subclause><subclause class="fontsize10" id="ycfc492c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="V">“(V) </num><content>more than $40,000 and not more than $50,000, is 4 percent of such adjusted gross income;</content></subclause><subclause class="fontsize10" id="ycfc492ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VI">“(VI) </num><content>more than $50,000 and not more than $60,000, is 5 percent of such adjusted gross income;</content></subclause><subclause class="fontsize10" id="ycfc492cb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VII">“(VII) </num><content>more than $60,000 and not more than $70,000, is 6 percent of such adjusted gross income;</content></subclause><subclause class="fontsize10" id="ycfc492cc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="VIII">“(VIII) </num><content>more than $70,000 and not more than $80,000, is 7 percent of such adjusted gross income;</content></subclause><subclause class="fontsize10" id="ycfc492cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="IX">“(IX) </num><content>more than $80,000 and not more than $90,000, is 8 percent of such adjusted gross income;</content></subclause><subclause class="fontsize10" id="ycfc492ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="X">“(X) </num><content>more than $90,000 and not more than $100,000, is 9 percent of such adjusted gross income; and<page identifier="/us/stat/139/345">139 STAT. 345</page></content></subclause><subclause class="fontsize10" id="ycfc492cf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="XI">“(XI) </num><content>more than $100,000, is 10 percent of such adjusted gross income.</content></subclause></clause><clause class="fontsize10" id="ycfc492d0-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><heading class="fontsize10 smallCaps">Dependent<inline class="noSmallCaps">.—</inline></heading><content>For the purposes of this paragraph, the term ‘<term>dependent</term>’ means an individual who is a dependent under section 152 of the Internal Revenue Code of 1986.</content></clause><clause class="fontsize10" id="ycfc492d1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><heading class="fontsize10 smallCaps">Special rule<inline class="noSmallCaps">.—</inline></heading><chapeau>In the case of a borrower who is required by the Secretary to provide information to the Secretary to determine the applicable monthly payment of the borrower under this subparagraph, and who does not comply with such requirement, the applicable monthly payment of the borrower shall be—</chapeau><subclause class="fontsize10" id="ycfc492d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc492d3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><content>the sum of the monthly payment amounts the borrower would have paid for each of the borrower’s loans made under this part under a standard repayment plan with a fixed monthly repayment amount, paid over a period of 10 years, based on the outstanding principal due on such loan when such loan entered repayment; and</content></subclause><subclause class="fontsize10" id="ycfc492d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>determined pursuant to this clause until the date on which the borrower provides such information to the Secretary.”</content></subclause></clause></subparagraph></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfc492d5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Federal Consolidation Loans<inline class="noSmallCaps">.—</inline></heading><content>Section 455(g) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087e/g">20 U.S.C. 1087e(g)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following new paragraph:<quotedContent><paragraph class="fontsize10" id="ycfc4b9e6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc4b9e7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Consolidation loans made on or after july 1, 2026<inline class="noSmallCaps">.—</inline></heading><content><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc4b9e8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote>A Federal Direct Consolidation Loan offered to a borrower under this part on or after July 1, 2026, may only be repaid pursuant to a repayment plan described in clause (i) or (ii) of subsection (d)(7)(A) of this section, as applicable, and the repayment schedule of such a Consolidation Loan shall be determined in accordance with such repayment plan.”</content></paragraph></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfc4b9e9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Income-Based Repayment<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfc4b9ea-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfc4b9eb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Excepted consolidation loan defined<inline class="noSmallCaps">.—</inline></heading><content>Section 493C(a)(2) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1098e/a/2">20 U.S.C. 1098e(a)(2)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycfc4e0fc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Excepted consolidation loan<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfc4e0fd-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>excepted consolidation loan</term>’ means—</chapeau><clause class="fontsize10" id="ycfc4e0fe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>a consolidation loan under section 428C, or a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on an excepted PLUS loan; or</content></clause><clause class="fontsize10" id="ycfc4e0ff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>a consolidation loan under section 428C, or a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on a consolidation loan under section 428C, or a Federal Direct Consolidation Loan described in clause (i).</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc4e100-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc4e101-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Exclusion<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>excepted consolidation loan</term>’ does not include a Federal Direct Consolidation Loan described in subparagraph (A) that, on any date during the period beginning on the date of enactment of this subparagraph and ending on June 30, 2028, was being repaid—</chapeau><clause class="fontsize10" id="ycfc4e102-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>pursuant to the Income Contingent Repayment (ICR) plan in accordance with section 685.209(b) of <page identifier="/us/stat/139/346">139 STAT. 346</page>
<ref href="/us/cfr/t34">title 34, Code of Federal Regulations</ref> (as in effect on June 30, 2023); or</content></clause><clause class="fontsize10" id="ycfc4e103-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>pursuant to another income driven repayment plan.”</content></clause></subparagraph></paragraph></quotedContent>.</content></subparagraph><subparagraph class="fontsize10" id="ycfc4e104-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/B" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Termination of partial financial hardship eligibility<inline class="noSmallCaps">.—</inline></heading><content>Section 493C(a)(3) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1098e/a/3">20 U.S.C. 1098e(a)(3)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycfc4e105-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc4e106-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Applicable amount<inline class="noSmallCaps">.—</inline></heading><chapeau>The term ‘<term>applicable amount</term>’ means 15 percent of the result obtained by calculating, on at least an annual basis, the amount by which—</chapeau><subparagraph class="fontsize10" id="ycfc50817-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the borrower’s, and the borrower’s spouse’s (if applicable), adjusted gross income; exceeds</content></subparagraph><subparagraph class="fontsize10" id="ycfc50818-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>150 percent of the poverty line applicable to the borrower’s family size as determined under section 673(2) of the Community Services Block Grant Act (<ref href="/us/usc/t42/s9902/2">42 U.S.C. 9902(2)</ref>).”</content></subparagraph></paragraph></quotedContent>.</content></subparagraph><subparagraph class="fontsize10" id="ycfc50819-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/C" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Terms of income-based repayment<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 493C(b) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1098e/b">20 U.S.C. 1098e(b)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycfc5081a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="amend">amending</amendingAction> paragraph (1) to read as follows:<quotedContent><paragraph class="indentDown2 fontsize10" id="ycfc5081b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>a borrower of any loan made, insured, or guaranteed under part B or D (other than an excepted PLUS loan or excepted consolidation loan), may elect to have the borrower’s aggregate monthly payment for all such loans not exceed the applicable amount divided by 12;”</content></paragraph></quotedContent>;</content></clause><clause class="fontsize10" id="ycfc5081c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> paragraph (6) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><paragraph class="indentDown2 fontsize10" id="ycfc5081d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc5081e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><chapeau>if the monthly payment amount calculated under this section for all loans made to the borrower under part B or D (other than an excepted PLUS loan or excepted consolidation loan) exceeds the monthly amount calculated under section 428(b)(9)(A)(i) or 455(d)(1)(A), based on a 10-year repayment period, when the borrower first made the election described in this subsection (referred to in this paragraph as the ‘standard monthly repayment amount’), or if the borrower no longer wishes to continue the election under this subsection, then—</chapeau><subparagraph class="fontsize10" id="ycfc5081f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the maximum monthly payment required to be paid for all loans made to the borrower under part B or D (other than an excepted PLUS loan or excepted consolidation loan) shall be the standard monthly repayment amount; and</content></subparagraph><subparagraph class="fontsize10" id="ycfc50820-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the amount of time the borrower is permitted to repay such loans may exceed 10 years;”</content></subparagraph></paragraph></quotedContent>;</content></clause><clause class="fontsize10" id="ycfc50821-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/C/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>in paragraph (7)(B)(iv), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(as such section was in effect on the day before the date of the repeal of section 455(e)</quotedText>” after “<quotedText>section 455(d)(1)(D)</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfc50822-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/C/iv" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">(iv) </num><content>in paragraph (8), by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or the Repayment Assistance Program under section 455(q)</quotedText>” after “<quotedText>standard repayment plan</quotedText>”.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc50823-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/D" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><heading class="fontsize10 smallCaps">Eligibility determinations<inline class="noSmallCaps">.—</inline></heading><content>Section 493C(c) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1098e/c">20 U.S.C. 1098e(c)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subsection class="indentDown2 firstIndent0 fontsize10" id="ycfc55644-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc55645-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Procedures.</p></sidenote><heading class="fontsize10 smallCaps">Eligibility Determinations; Automatic Recertification<inline class="noSmallCaps">.—</inline></heading><page identifier="/us/stat/139/347">139 STAT. 347</page>
<paragraph class="fontsize10" id="ycfc55646-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc55647-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall establish procedures for annually determining, in accordance with paragraph (2), the borrower’s eligibility for income-based repayment, including the verification of a borrower’s annual income and the annual amount due on the total amount of loans made, insured, or guaranteed under part B or D (other than an excepted PLUS loan or excepted consolidation loan), and such other procedures as are necessary to effectively implement income-based repayment under this section. The Secretary shall consider, but is not limited to, the procedures established in accordance with section 455(e)(1) (as in effect on the day before the date of repeal of subsection (e) of section 455) or in connection with income sensitive repayment schedules under section 428(b)(9)(A)(iii) or 428C(b)(1)(E).</content></paragraph><paragraph class="fontsize10" id="ycfc55648-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Automatic recertification<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfc55649-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall establish and implement, with respect to any borrower enrolled in an income-based repayment program under this section or under section 455(q), procedures to—</chapeau><clause class="fontsize10" id="ycfc5564a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>use return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986, pursuant to approval provided under section 494, to determine the repayment obligation of the borrower without further action by the borrower;</content></clause><clause class="fontsize10" id="ycfc5564b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>allow the borrower (or the spouse of the borrower), at any time, to opt out of disclosure under such section 6103(l)(13) and instead provide such information as the Secretary may require to determine the repayment obligation of the borrower (or withdraw from the repayment plan under this section or under section 455(q), as the case may be); and</content></clause><clause class="fontsize10" id="ycfc5564c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>provide the borrower with an opportunity to update the return information so disclosed before the determination of the repayment obligation of the borrower.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc5564d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Applicability<inline class="noSmallCaps">.—</inline></heading><chapeau>Subparagraph (A) shall apply to each borrower of a loan eligible to be repaid under this section or under section 455(q), who, on or after the date on which the Secretary establishes procedures under such subparagraph (A)—</chapeau><clause class="fontsize10" id="ycfc5564e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>selects, or is required to repay such loan pursuant to, an income-based repayment plan under this section or under section 455(q); or</content></clause><clause class="fontsize10" id="ycfc5564f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>recertifies income or family size under such plan.”</content></clause></subparagraph></paragraph></subsection></quotedContent>.</content></subparagraph><subparagraph class="fontsize10" id="ycfc55650-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/E" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc55651-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Special terms for new borrowers on and after july 1, 2014<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 493C(e) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1098e/e">20 U.S.C. 1098e(e)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycfc55652-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/E/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>in the subsection heading, by <amendingAction type="insert">inserting</amendingAction> “<quotedText><headingText class="smallCaps">and Before July 1, 2026</headingText></quotedText>” after “<quotedText><headingText class="smallCaps">After July 1, 2014</headingText></quotedText>”; and</content></clause><clause class="fontsize10" id="ycfc55653-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/1/E/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and before July 1, 2026</quotedText>” after “<quotedText>after July 1, 2014</quotedText>”.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc55654-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc55655-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t20/s1098e">20 USC 1098e note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date and application<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall take effect on the date of enactment of this title, and shall apply with respect to any borrower <page identifier="/us/stat/139/348">139 STAT. 348</page>
who is in repayment before, on, or after the date of enactment of this title.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfc55656-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82001/g" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><heading class="fontsize10 smallCaps">FFEL Adjustment<inline class="noSmallCaps">.—</inline></heading><content>Section 428(b)(9)(A)(v) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1078/b/9/A/v">20 U.S.C. 1078(b)(9)(A)(v)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>who has a partial financial hardship</quotedText>”.</content></subsection></section>
<section id="d3245e43576" identifier="/us/pl/119/21/tVIII/stC/s82002" style="-uslm-lc:I658145"><num class="fontsize12" value="82002">SEC. 82002. </num><heading>DEFERMENT; FORBEARANCE.</heading><subsection class="firstIndent0 fontsize10" id="ycfc5cb87-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82002/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Sunset of Economic Hardship and Unemployment Deferments<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 455(f) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087e/f">20 U.S.C. 1087e(f)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfc5cb88-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82002/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> the subsection heading and <amendingAction type="insert">inserting</amendingAction> the following: “<quotedText><headingText class="smallCaps">Deferment; Forbearance</headingText></quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycfc5cb89-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82002/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in paragraph (2)—</chapeau><subparagraph class="fontsize10" id="ycfc5cb8a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82002/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (B), by <amendingAction type="delete">striking</amendingAction> “<quotedText>not in</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subject to paragraph (7), not in</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfc5cb8b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82002/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (D), by <amendingAction type="delete">striking</amendingAction> “<quotedText>not in</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>subject to paragraph (7), not in</quotedText>”; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc5cb8c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82002/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycfc5cb8d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><heading class="fontsize10 smallCaps">Sunset of unemployment and economic hardship deferments<inline class="noSmallCaps">.—</inline></heading><content>A borrower who receives a loan made under this part on or after July 1, 2027, shall not be eligible to defer such loan under subparagraph (B) or (D) of paragraph (2).”</content></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfc5cb8e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82002/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc5cb8f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Forbearance on Loans Made Under This Part on or After July 1, 2027<inline class="noSmallCaps">.—</inline></heading><content>Section 455(f) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087e/f">20 U.S.C. 1087e(f)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="fontsize10" id="ycfc5cb90-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">“(8) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc5cb91-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">Forbearance on loans made under this part on or after july 1, 2027<inline class="noSmallCaps">.—</inline></heading><content>A borrower who receives a loan made under this part on or after July 1, 2027, may only be eligible for a forbearance on such loan pursuant to section 428(c)(3)(B) that does not exceed 9 months during any 24-month period.”</content></paragraph></quotedContent>.</content></subsection></section>
<section id="d3245e43688" identifier="/us/pl/119/21/tVIII/stC/s82003" style="-uslm-lc:I658145"><num class="fontsize12" value="82003">SEC. 82003. </num><heading>LOAN REHABILITATION.</heading><subsection class="firstIndent0 fontsize10" id="ycfc619b2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82003/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Updating Loan Rehabilitation Limits<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfc619b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82003/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">FFEL and direct loans<inline class="noSmallCaps">.—</inline></heading><content>Section 428F(a)(5) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1078–6/a/5">20 U.S.C. 1078–6(a)(5)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>one time</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>two times</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycfc619b4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82003/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Perkins loans<inline class="noSmallCaps">.—</inline></heading><content>Section 464(h)(1)(D) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087dd/h/1/D">20 U.S.C. 1087dd(h)(1)(D)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>once</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>twice</quotedText>”.</content></paragraph><paragraph class="fontsize10" id="ycfc619b5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82003/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc619b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfc619b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t20/s1078–6">20 USC 1078–6 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this subsection shall take effect beginning on July 1, 2027, and shall apply with respect to any loan made, insured, or guaranteed under title IV of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1070/etseq">20 U.S.C. 1070 et seq.</ref>).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfc619b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82003/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc619b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Minimum Monthly Payment Amount<inline class="noSmallCaps">.—</inline></heading><content>Section 428F(a)(1)(B) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1078–6/a/1/B">20 U.S.C. 1078–6(a)(1)(B)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following: “<quotedText>With respect to a borrower who has 1 or more loans made under part D on or after July 1, 2027 that are described in subparagraph (A), the total monthly payment of the borrower for all such loans shall not be less than $10.</quotedText>”.</content></subsection></section>
<section id="d3245e43782" identifier="/us/pl/119/21/tVIII/stC/s82004" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="82004">SEC. 82004. </num><heading>PUBLIC SERVICE LOAN FORGIVENESS.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfc640ca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 455(m)(1)(A) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087e/m/1/A">20 U.S.C. 1087e(m)(1)(A)</ref>) <amendingAction type="amend">is amended</amendingAction>—<page identifier="/us/stat/139/349">139 STAT. 349</page></chapeau><paragraph class="fontsize10" id="ycfc640cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82004/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in clause (iii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>; or</quotedText>” and <amendingAction type="insert">inserting</amendingAction> a semicolon;</content></paragraph><paragraph class="fontsize10" id="ycfc640cc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82004/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (iv), by <amendingAction type="delete">striking</amendingAction> “<quotedText>; and</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(as in effect on the day before the date of the repeal of subsection (e) of this section); or</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfc640cd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stC/s82004/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following new clause:<quotedContent><clause class="indentUp2 fontsize10" id="ycfc640ce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>on-time payments under the Repayment Assistance Plan under subsection (q); and”</content></clause></quotedContent>.</content></paragraph></section>
<section id="d3245e43834" identifier="/us/pl/119/21/tVIII/stC/s82005" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="82005">SEC. 82005. </num><heading>STUDENT LOAN SERVICING.</heading><content class="firstIndent0 fontsize10" id="xcfc667df-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Paragraph (1) of section 458(a) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087h/a/1">20 U.S.C. 1087h(a)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycfc667e0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Additional mandatory funds for servicing<inline class="noSmallCaps">.—</inline></heading><content>There shall be available to the Secretary (in addition to any other amounts appropriated under any appropriations Act for administrative costs under this part and part B and out of any money in the Treasury not otherwise appropriated) $1,000,000,000 to be obligated for administrative costs under this part and part B, including the costs of servicing the direct student loan programs under this part, which shall remain available until expended.”</content></paragraph></quotedContent>.</content></section>
</subtitle>
<subtitle id="d3245e43859" identifier="/us/pl/119/21/tVIII/stD" style="-uslm-lc:I658178"><num value="D">Subtitle D—</num><heading>Pell Grants</heading>
<section id="d3245e43864" identifier="/us/pl/119/21/tVIII/stD/s83001" style="-uslm-lc:I658145"><num class="fontsize12" value="83001">SEC. 83001. </num><heading>ELIGIBILITY.</heading><subsection class="firstIndent0 fontsize10" id="ycfc6dc11-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Foreign Income and Federal Pell Grant Eligibility<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfc70322-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Adjusted gross income defined<inline class="noSmallCaps">.—</inline></heading><content>Section 401(a)(2)(A) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1070a/a/2/A">20 U.S.C. 1070a(a)(2)(A)</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><subparagraph class="fontsize10" id="ycfc70323-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc72a34-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><chapeau>the term ‘<term>adjusted gross income</term>’ means—</chapeau><clause class="fontsize10" id="ycfc72a35-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>in the case of a dependent student, for the second tax year preceding the academic year—</chapeau><subclause class="fontsize10" id="ycfc72a36-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) of the student’s parents; plus</content></subclause><subclause class="fontsize10" id="ycfc72a37-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>for Federal Pell Grant determinations made for academic years beginning on or after July 1, 2026, the foreign income (as described in section 480(b)(5)) of the student’s parents; and</content></subclause></clause><clause class="fontsize10" id="ycfc72a38-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>in the case of an independent student, for the second tax year preceding the academic year—</chapeau><subclause class="fontsize10" id="ycfc72a39-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) of the student (and the student’s spouse, if applicable); plus</content></subclause><subclause class="fontsize10" id="ycfc72a3a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>for Federal Pell Grant determinations made for academic years beginning on or after July 1, 2026, the foreign income (as described in section 480(b)(5)) of the student (and the student’s spouse, if applicable);”</content></subclause></clause></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycfc72a3b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Sunset<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 401(b)(1)(D) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1070a/b/1/D">20 U.S.C. 1070a(b)(1)(D)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><subparagraph class="fontsize10" id="ycfc72a3c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>A student</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>For each academic year beginning before July 1, 2026, a student</quotedText>”; and<page identifier="/us/stat/139/350">139 STAT. 350</page></content></subparagraph><subparagraph class="fontsize10" id="ycfc72a3d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, as in effect for such academic year,</quotedText>” after “<quotedText>section 479A(b)(1)(B)(v)</quotedText>”.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc72a3e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Conforming amendments<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfc72a3f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a/3/A" role="instruction" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 479A(b)(1)(B) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087tt/b/1/B">20 U.S.C. 1087tt(b)(1)(B)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><clause class="fontsize10" id="ycfc72a40-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> clause (v); and</content></clause><clause class="fontsize10" id="ycfc72a41-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> clauses (vi) and (vii) as clauses (v) and (vi), respectively.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfc72a42-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc72a43-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t20/s1087tt">20 USC 1087tt note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by subparagraph (A) shall take effect on July 1, 2026.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfc72a44-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Federal Pell Grant Ineligibility Due to a High Student Aid Index<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfc72a45-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/b/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 401(b)(1) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1070a/b/1">20 U.S.C. 1070a(b)(1)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="fontsize10" id="ycfc72a46-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">“(F) </num><heading class="fontsize10 smallCaps">Ineligibility of students with a high student aid index<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding subparagraphs (A) through (E), a student shall not be eligible for a Federal Pell Grant under this subsection for an academic year in which the student has a student aid index that equals or exceeds twice the amount of the total maximum Federal Pell Grant for such academic year.”</content></subparagraph></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycfc72a47-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83001/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc72a48-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t20/s1070a">20 USC 1070a note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective date<inline class="noSmallCaps">.—</inline></heading><content>The amendment made by paragraph (1) shall take effect on July 1, 2026.</content></paragraph></subsection></section>
<section id="d3245e44059" identifier="/us/pl/119/21/tVIII/stD/s83002" style="-uslm-lc:I658145"><num class="fontsize12" value="83002">SEC. 83002. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc75159-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>WORKFORCE PELL GRANTS.</heading><subsection class="firstIndent0 fontsize10" id="ycfc7c68a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83002/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Section 401 of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1070a">20 U.S.C. 1070a</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="firstIndent0 fontsize10" id="ycfc814ab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="k">“(k) </num><heading class="fontsize10 smallCaps">Workforce Pell Grant Program<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfc814ac-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc814ad-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>For the award year beginning on July 1, 2026, and each subsequent award year, the Secretary shall award grants (to be known as ‘Workforce Pell Grants’) to eligible students under paragraph (2) in accordance with this subsection.</content></paragraph><paragraph class="fontsize10" id="ycfc814ae-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Eligible students<inline class="noSmallCaps">.—</inline></heading><chapeau>To be eligible to receive a Workforce Pell Grant under this subsection for any period of enrollment, a student shall meet the eligibility requirements for a Federal Pell Grant under this section, except that the student—</chapeau><subparagraph class="fontsize10" id="ycfc83bbf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>shall be enrolled, or accepted for enrollment, in an eligible program under section 481(b)(3) (hereinafter referred to as an ‘eligible workforce program’); and</content></subparagraph><subparagraph class="fontsize10" id="ycfc83bc0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>may not—</chapeau><clause class="fontsize10" id="ycfc83bc1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>be enrolled, or accepted for enrollment, in a program of study that leads to a graduate credential; or</content></clause><clause class="fontsize10" id="ycfc83bc2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>have attained such a credential.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc83bc3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Terms and conditions of awards<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary shall award Workforce Pell Grants under this subsection in the same manner and with the same terms and conditions as the Secretary awards Federal Pell Grants under this section, except that—</chapeau><subparagraph class="fontsize10" id="ycfc83bc4-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>each use of the term ‘<term>eligible program</term>’ (except in subsection (b)(9)(A)) shall be substituted by ‘eligible workforce program under section 481(b)(3)’;<page identifier="/us/stat/139/351">139 STAT. 351</page></content></subparagraph><subparagraph class="fontsize10" id="ycfc83bc5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the provisions of subsection (d)(2) shall not be applicable to eligible workforce programs; and</content></subparagraph><subparagraph class="fontsize10" id="ycfc83bc6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>a student who is eligible for a grant equal to less than the amount of the minimum Federal Pell Grant because the eligible workforce program in which the student is enrolled or accepted for enrollment is less than an academic year (in hours of instruction or weeks of duration) may still be eligible for a Workforce Pell Grant in an amount that is prorated based on the length of the program.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc83bc7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Prevention of double benefits<inline class="noSmallCaps">.—</inline></heading><chapeau>No eligible student described in paragraph (2) may concurrently receive a grant under both this subsection and—</chapeau><subparagraph class="fontsize10" id="ycfc83bc8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>subsection (b); or</content></subparagraph><subparagraph class="fontsize10" id="ycfc83bc9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>subsection (c).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc83bca-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc83bcb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10 smallCaps">Duration limit<inline class="noSmallCaps">.—</inline></heading><content>Any period of study covered by a Workforce Pell Grant awarded under this subsection shall be included in determining a student’s duration limit under subsection (d)(5).”</content></paragraph></subsection></quotedContent>.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfc83bcc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83002/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Program Eligibility for Workforce Pell Grants<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 481(b) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1088/b">20 U.S.C. 1088(b)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfc83bcd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83002/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraphs (3) and (4) as paragraphs (4) and (5), respectively; and</content></paragraph><paragraph class="fontsize10" id="ycfc83bce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83002/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (2) the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycfc8b0ff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3)</num><subparagraph class="inline" id="ycfc8b100-790c-11f0-9331-55115c4e2a93"><num value="A">(A) </num><chapeau>A program is an eligible program for purposes of the Workforce Pell Grant program under section 401(k) only if—</chapeau><clause class="fontsize10" id="ycfc8b101-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>it is a program of at least 150 clock hours of instruction, but less than 600 clock hours of instruction, or an equivalent number of credit hours, offered by an eligible institution during a minimum of 8 weeks, but less than 15 weeks;</content></clause><clause class="fontsize10" id="ycfc8b102-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>it is not offered as a correspondence course, as defined in 600.2 of <ref href="/us/cfr/t34">title 34, Code of Federal Regulations</ref> (as in effect on July 1, 2021);</content></clause><clause class="fontsize10" id="ycfc8b103-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc8b104-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">State and local governments.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfc8b105-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><chapeau>the Governor of a State, after consultation with the State board, determines that the program—</chapeau><subclause class="fontsize10" id="ycfc8b106-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>provides an education aligned with the requirements of high-skill, high-wage (as identified by the State pursuant to section 122 of the Carl D. Perkins Career and Technical Education Act (<ref href="/us/usc/t20/s2342">20 U.S.C. 2342</ref>)), or in-demand industry sectors or occupations;</content></subclause><subclause class="fontsize10" id="ycfc8b107-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>meets the hiring requirements of potential employers in the sectors or occupations described in subclause (I);</content></subclause><subclause class="fontsize10" id="ycfc8b108-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><chapeau>either—</chapeau><item class="fontsize10" id="ycfc8b109-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>leads to a recognized postsecondary credential that is stackable and portable across more than one employer; or</content></item><item class="fontsize10" id="ycfc8b10a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><chapeau>with respect to students enrolled in the program—</chapeau><subitem class="fontsize10" id="ycfc8b10b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="AA">“(AA) </num><content>prepares such students for employment in an occupation for which there is only one recognized postsecondary credential; and<page identifier="/us/stat/139/352">139 STAT. 352</page></content></subitem><subitem class="fontsize10" id="ycfc8b10c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="BB">“(BB) </num><content>provides such students with such a credential upon completion of such program; and</content></subitem></item></subclause><subclause class="fontsize10" id="ycfc8b10d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><chapeau>prepares students to pursue 1 or more certificate or degree programs at 1 or more institutions of higher education (which may include the eligible institution providing the program), including by ensuring—</chapeau><item class="fontsize10" id="ycfc8b10e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>that a student, upon completion of the program and enrollment in such a related certificate or degree program, will receive academic credit for the Workforce Pell program that will be accepted toward meeting such certificate or degree program requirements; and</content></item><item class="fontsize10" id="ycfc8b10f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>the acceptability of such credit toward meeting such certificate or degree program requirements; and</content></item></subclause></clause><clause class="fontsize10" id="ycfc8b110-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc8b111-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">State and local governments.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfc8b112-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><chapeau>after the Governor of such State makes the determination that the program meets the requirements under clause (iii), the Secretary determines that—</chapeau><subclause class="fontsize10" id="ycfc8b113-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the program has been offered by the eligible institution for not less than 1 year prior to the date on which the Secretary makes a determination under this clause;</content></subclause><subclause class="fontsize10" id="ycfc8b114-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>for each award year, the program has a verified completion rate of at least 70 percent, within 150 percent of the normal time for completion;</content></subclause><subclause class="fontsize10" id="ycfc8b115-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>for each award year, the program has a verified job placement rate of at least 70 percent, measured 180 days after completion; and</content></subclause><subclause class="fontsize10" id="ycfc8b116-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="IV">“(IV) </num><chapeau>for each award year, the total amount of the published tuition and fees of the program for such year is an amount that does not exceed the value-added earnings of students who received Federal financial aid under this title and who completed the program 3 years prior to the award year, as such earnings are determined by calculating the difference between—</chapeau><item class="fontsize10" id="ycfc8b117-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>the median earnings of such students, as adjusted by the State and metropolitan area regional price parities of the Bureau of Economic Analysis based on the location of such program; and</content></item><item class="fontsize10" id="ycfc8b118-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>150 percent of the poverty line applicable to a single individual as determined under section 673(2) of the Community Services Block Grant Act (<ref href="/us/usc/t42/s9902/2">42 U.S.C. 9902(2)</ref>) for such year.</content></item></subclause></clause></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycfc8b119-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc8b11a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definitions.</p></sidenote><chapeau>In this paragraph:</chapeau><clause class="fontsize10" id="ycfc8b11b-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>The term ‘<term>eligible institution</term>’ means an eligible institution for purposes of section 401.</content></clause><clause class="fontsize10" id="ycfc8b11c-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>The term ‘<term>Governor</term>’ means the chief executive of a State.</content></clause><clause class="fontsize10" id="ycfc8d82d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>The terms ‘in-demand industry sector or occupation’, ‘recognized postsecondary credential’, and ‘State board’ have the meanings given such terms in section 3 of the Workforce Innovation and Opportunity Act.”</content></clause></subparagraph></paragraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfc8d82e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stD/s83002/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc8d82f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t20/s1070a">20 USC 1070a note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Effective Date; Applicability<inline class="noSmallCaps">.—</inline></heading><content>The amendments made by this section shall take effect on July 1, 2026, and shall apply <page identifier="/us/stat/139/353">139 STAT. 353</page>
with respect to award year 2026–2027 and each succeeding award year.</content></subsection></section>
<section id="d3245e44360" identifier="/us/pl/119/21/tVIII/stD/s83003" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="83003">SEC. 83003. </num><heading>PELL SHORTFALL.</heading><content style="-uslm-lc:I658120">  Section 401(b)(7)(A)(iii) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1070a/b/7/A/iii">20 U.S.C. 1070a(b)(7)(A)(iii)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>$2,170,000,000</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$12,670,000,000</quotedText>”.</content></section>
<section id="d3245e44379" identifier="/us/pl/119/21/tVIII/stD/s83004" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="83004">SEC. 83004. </num><heading>FEDERAL PELL GRANT EXCLUSION RELATING TO OTHER GRANT AID.</heading><content class="firstIndent0 fontsize10" id="xcfc8ff40-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 401(d) of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1070a/d">20 U.S.C. 1070a(d)</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="fontsize10" id="ycfc8ff41-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfc8ff42-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Exclusion<inline class="noSmallCaps">.—</inline></heading><content>Beginning on July 1, 2026, and notwithstanding this subsection or subsection (b), a student shall not be eligible for a Federal Pell Grant under subsection (b) during any period for which the student receives grant aid from non-Federal sources, including States, institutions of higher education, or private sources, in an amount that equals or exceeds the student’s cost of attendance for such period.”</content></paragraph></quotedContent>.</content></section>
</subtitle>
<subtitle id="d3245e44411" identifier="/us/pl/119/21/tVIII/stE" style="-uslm-lc:I658178"><num value="E">Subtitle E—</num><heading>Accountability</heading>
<section id="d3245e44416" identifier="/us/pl/119/21/tVIII/stE/s84001" role="instruction" style="-uslm-lc:I658145"><num class="fontsize12" value="84001">SEC. 84001. </num><heading>INELIGIBILITY BASED ON LOW EARNING OUTCOMES.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfc9c293-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 454 of the Higher Education Act of 1965 (<ref href="/us/usc/t20/s1087d">20 U.S.C. 1087d</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfc9c294-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stE/s84001/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (a)—</chapeau><subparagraph class="fontsize10" id="ycfc9c295-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stE/s84001/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in paragraph (5), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” after the semicolon;</content></subparagraph><subparagraph class="fontsize10" id="ycfc9c296-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stE/s84001/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (6) as paragraph (7); and</content></subparagraph><subparagraph class="fontsize10" id="ycfc9c297-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stE/s84001/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (5) the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycfc9c298-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><content>provide assurances that, beginning July 1, 2026, the institution will comply with all requirements of subsection (c); and”</content></paragraph></quotedContent>;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfc9c299-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stE/s84001/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (b)(2), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and (6)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>(6), and (7)</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycfc9c29a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stE/s84001/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subsection (c) as subsection (d); and</content></paragraph><paragraph class="fontsize10" id="ycfc9c29b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stE/s84001/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subsection (b) the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycfca5edc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfca5edd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading class="fontsize10 smallCaps">Ineligibility for Certain Programs Based on Low Earning Outcomes<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfca85ee-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Notwithstanding section 481(b), an institution of higher education subject to this subsection shall not use funds under this part for student enrollment in an educational program offered by the institution that is described in paragraph (2).</content></paragraph><paragraph class="fontsize10" id="ycfca85ef-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfca85f0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10 smallCaps">Low-earning outcome programs described<inline class="noSmallCaps">.—</inline></heading><content>An educational program at an institution is described in this paragraph if the program awards an undergraduate degree, graduate or professional degree, or graduate certificate, for which the median earnings (as determined by the Secretary) of the programmatic cohort of students who received funds under this title for enrollment in such program, who completed such program during the academic year that is 4 years before the year of the determination, who are not enrolled in any institution of higher education, and who are working, are, for not less than 2 of the 3 years immediately preceding the date of the determination, less than the median earnings of a <page identifier="/us/stat/139/354">139 STAT. 354</page>
working adult described in paragraph (3) for the corresponding year.</content></paragraph><paragraph class="fontsize10" id="ycfca85f1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Calculation of median earnings<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfca85f2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">Working adult<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of applying paragraph (2) to an educational program at an institution, a working adult described in this paragraph is a working adult who, for the corresponding year—</chapeau><clause class="fontsize10" id="ycfca85f3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>is aged 25 to 34;</content></clause><clause class="fontsize10" id="ycfca85f4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>is not enrolled in an institution of higher education; and</content></clause><clause class="fontsize10" id="ycfca85f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii)</num><subclause class="inline" id="ycfca85f6-790c-11f0-9331-55115c4e2a93"><num value="I">(I) </num><content>in the case of a determination made for an educational program that awards a baccalaureate or lesser degree, has only a high school diploma or its recognized equivalent; or</content></subclause><subclause class="indentUp0 fontsize10" id="ycfca85f7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>in the case of a determination made for a graduate or professional program, has only a baccalaureate degree.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfca85f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfca85f9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Applicability.</p></sidenote><heading class="fontsize10 smallCaps">Source of data<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of applying paragraph (2) to an educational program at an institution, the median earnings of a working adult, as described in subparagraph (A), shall be based on data from the Bureau of the Census—</chapeau><clause class="fontsize10" id="ycfca85fa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><chapeau>with respect to an educational program that awards a baccalaureate or lesser degree—</chapeau><subclause class="fontsize10" id="ycfca85fb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>for the State in which the institution is located; or</content></subclause><subclause class="fontsize10" id="ycfca85fc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>if fewer than 50 percent of the students enrolled in the institution reside in the State where the institution is located, for the entire United States; and</content></subclause></clause><clause class="fontsize10" id="ycfca85fd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><chapeau>with respect to an educational program that is a graduate or professional program—</chapeau><subclause class="fontsize10" id="ycfca85fe-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><chapeau>for the lowest median earnings of—</chapeau><item class="fontsize10" id="ycfca85ff-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>a working adult in the State in which the institution is located;</content></item><item class="fontsize10" id="ycfca8600-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>a working adult in the same field of study (as determined by the Secretary, such as by using the 2-digit CIP code) in the State in which the institution is located; and</content></item><item class="fontsize10" id="ycfca8601-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>a working adult in the same field of study (as so determined) in the entire United States; or</content></item></subclause><subclause class="fontsize10" id="ycfca8602-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><chapeau>if fewer than 50 percent of the students enrolled in the institution reside in the State where the institution is located, for the lower median earnings of—</chapeau><item class="fontsize10" id="ycfca8603-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="aa">“(aa) </num><content>a working adult in the entire United States; or</content></item><item class="fontsize10" id="ycfca8604-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658130"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>a working adult in the same field of study (as so determined) in the entire United States.</content></item></subclause></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfca8605-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Small programmatic cohorts<inline class="noSmallCaps">.—</inline></heading><chapeau>For any year for which the programmatic cohort described in paragraph (2) for an educational program of an institution is fewer than 30 individuals, the Secretary shall—<page identifier="/us/stat/139/355">139 STAT. 355</page></chapeau><subparagraph class="fontsize10" id="ycfca8606-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>first, aggregate additional years of programmatic data in order to achieve a cohort of at least 30 individuals; and</content></subparagraph><subparagraph class="fontsize10" id="ycfca8607-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>second, in cases in which the cohort (including the individuals added under subparagraph (A)) is still fewer than 30 individuals, aggregate additional cohort years of programmatic data for educational programs of equivalent length in order to achieve a cohort of at least 30 individuals.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfca8608-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Appeals process<inline class="noSmallCaps">.—</inline></heading><content>An educational program shall not lose eligibility under this subsection unless the institution has had the opportunity to appeal the programmatic median earnings of students working and not enrolled determination under paragraph (2), through a process established by the Secretary. During such appeal, the Secretary may permit the educational program to continue to participate in the program under this part.</content></paragraph><paragraph class="fontsize10" id="ycfca8609-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">“(6) </num><heading class="fontsize10 smallCaps">Notice to students<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfca860a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>If an educational program of an institution of higher education subject to this subsection does not meet the cohort median earning requirements, as described in paragraph (2), for one year during the applicable covered period but has not yet failed to meet such requirements for 2 years during such covered period, the institution shall promptly inform each student enrolled in the educational program of the eligible program’s low cohort median earnings and that the educational program is at risk of losing its eligibility for funds under this part.</content></subparagraph><subparagraph class="fontsize10" id="ycfca860b-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfca860c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Covered period<inline class="noSmallCaps">.—</inline></heading><content>In this paragraph, the term ‘<term>covered period</term>’ means the period of the 3 years immediately preceding the date of a determination made under paragraph (2).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfca860d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">“(7) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfca860e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Process.</p></sidenote><heading class="fontsize10 smallCaps">Regaining programmatic eligibility<inline class="noSmallCaps">.—</inline></heading><content>The Secretary shall establish a process by which an institution of higher education that has an educational program that has lost eligibility under this subsection may, after a period of not less than 2 years of such program’s ineligibility, apply to regain such eligibility, subject to the requirements established by the Secretary that further the purpose of this subsection.”</content></paragraph></subsection></quotedContent>.</content></paragraph></section>
</subtitle>
<subtitle id="d3245e44679" identifier="/us/pl/119/21/tVIII/stF" style="-uslm-lc:I658178"><num value="F">Subtitle F—</num><heading>Regulatory Relief</heading>
<section id="d3245e44684" identifier="/us/pl/119/21/tVIII/stF/s85001" style="-uslm-lc:I658145"><num class="fontsize12" value="85001">SEC. 85001. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcaad1f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><heading>DELAY OF RULE RELATING TO BORROWER DEFENSE TO REPAYMENT.</heading><subsection class="firstIndent0 fontsize10" id="ycfcaad20-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stF/s85001/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Delay<inline class="noSmallCaps">.—</inline></heading><content>Beginning on the date of enactment of this section, for loans that first originate before July 1, 2035, the provisions of <ref href="/us/cfr/t34/pt685/sptD">subpart D of part 685 of title 34, Code of Federal Regulations</ref> (relating to borrower defense to repayment), as added or amended by the final regulations published by the Department of Education on November 1, 2022, and titled “Institutional Eligibility Under the Higher Education Act of 1965, as Amended; Student Assistance General Provisions; Federal Perkins Loan Program; Federal Family Education Loan Program; and William D. Ford Federal Direct Loan Program” (<ref href="/us/fr/87/65904">87 Fed. Reg. 65904</ref>) shall not be in effect.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcad431-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stF/s85001/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Effect<inline class="noSmallCaps">.—</inline></heading><content>Beginning on the date of enactment of this section, with respect to loans that first originate before July 1, 2035, any regulations relating to borrower defense to repayment that took <page identifier="/us/stat/139/356">139 STAT. 356</page>
effect on July 1, 2020, are restored and revived as such regulations were in effect on such date.</content></subsection></section>
<section id="d3245e44719" identifier="/us/pl/119/21/tVIII/stF/s85002" style="-uslm-lc:I658145"><num class="fontsize12" value="85002">SEC. 85002. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcad432-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective dates.</p></sidenote><heading>DELAY OF RULE RELATING TO CLOSED SCHOOL DISCHARGES.</heading><subsection class="firstIndent0 fontsize10" id="ycfcafb43-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stF/s85002/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Delay<inline class="noSmallCaps">.—</inline></heading><content>Beginning on the date of enactment of this section, for loans that first originate before July 1, 2035, the provisions of sections 674.33(g), 682.402(d), and 685.214 of <ref href="/us/cfr/t34">title 34, Code of Federal Regulations</ref> (relating to closed school discharges), as added or amended by the final regulations published by the Department of Education on November 1, 2022, and titled “Institutional Eligibility Under the Higher Education Act of 1965, as Amended; Student Assistance General Provisions; Federal Perkins Loan Program; Federal Family Education Loan Program; and William D. Ford Federal Direct Loan Program” (<ref href="/us/fr/87/65904">87 Fed. Reg. 65904</ref>), shall not be in effect.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcafb44-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stF/s85002/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Effect<inline class="noSmallCaps">.—</inline></heading><content>Beginning on the date of enactment of this section, with respect to loans that first originate before July 1, 2035, the portions of the Code of Federal Regulations described in subsection (a) and amended by the final regulations described in subsection (a) shall be in effect as if the amendments made by such final regulations had not been made.</content></subsection></section>
</subtitle>
<subtitle id="d3245e44751" identifier="/us/pl/119/21/tVIII/stG" style="-uslm-lc:I658178"><num value="G">Subtitle G—</num><heading>Garden of Heroes</heading>
<section id="d3245e44756" identifier="/us/pl/119/21/tVIII/stG/s86001" style="-uslm-lc:I658145"><num class="fontsize12" value="86001">SEC. 86001. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcafb45-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriations authorization.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfcafb46-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading>GARDEN OF HEROES.</heading><content style="-uslm-lc:I658120">  In addition to amounts otherwise available, there are appropriated to the National Endowment for the Humanities for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available through fiscal year 2028, $40,000,000 for the procurement of statues as described in Executive Order 13934 (<ref href="/us/fr/85/41165">85 Fed. Reg. 41165</ref>; relating to building and rebuilding monuments to American heroes), Executive Order 13978 (<ref href="/us/fr/86/6809">86 Fed. Reg. 6809</ref>; relating to building the National Garden of American Heroes), and Executive Order 14189 (<ref href="/us/fr/90/8849">90 Fed. Reg. 8849</ref>; relating to celebrating America’s birthday).</content></section>
</subtitle>
<subtitle id="d3245e44778" identifier="/us/pl/119/21/tVIII/stH" style="-uslm-lc:I658178"><num value="H">Subtitle H—</num><heading>Office of Refugee Resettlement</heading>
<section id="d3245e44783" identifier="/us/pl/119/21/tVIII/stH/s87001" style="-uslm-lc:I658145"><num class="fontsize12" value="87001">SEC. 87001. </num><heading>POTENTIAL SPONSOR VETTING FOR UNACCOMPANIED ALIEN CHILDREN APPROPRIATION.</heading><subsection class="firstIndent0 fontsize10" id="ycfcbbe97-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcbbe98-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p></sidenote><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated to the Office of Refugee Resettlement for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $300,000,000, to remain available until September 30, 2028, for the purposes described in subsection (b).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcbbe99-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Use of Funds<inline class="noSmallCaps">.—</inline></heading><chapeau>The funds made available under subsection (a) may only be used for the Office of Refugee Resettlement to support costs associated with—</chapeau><paragraph class="fontsize10" id="ycfcbbe9a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>background checks on potential sponsors, which shall include—</chapeau><subparagraph class="fontsize10" id="ycfcbbe9b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the name of the potential sponsor and of all adult residents of the potential sponsor’s household;</content></subparagraph><subparagraph class="fontsize10" id="ycfcbbe9c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the social security number or tax payer identification number of the potential sponsor and of all adult residents of the potential sponsor’s household;<page identifier="/us/stat/139/357">139 STAT. 357</page></content></subparagraph><subparagraph class="fontsize10" id="ycfcbbe9d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>the date of birth of the potential sponsor and of all adult residents of the potential sponsor’s household;</content></subparagraph><subparagraph class="fontsize10" id="ycfcbbe9e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>the validated location of the residence at which the unaccompanied alien child will be placed;</content></subparagraph><subparagraph class="fontsize10" id="ycfcbbe9f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/1/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><content>an in-person or virtual interview with, and suitability study concerning, the potential sponsor and all adult residents of the potential sponsor’s household;</content></subparagraph><subparagraph class="fontsize10" id="ycfcbbea0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/1/F" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="F">(F) </num><content>contact information for the potential sponsor and for all adult residents of the potential sponsor’s household; and</content></subparagraph><subparagraph class="fontsize10" id="ycfcbbea1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/1/G" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">(G) </num><content>the results of all background and criminal records checks for the potential sponsor and for all adult residents of the potential sponsor’s household, which shall include, at a minimum, an investigation of the public records sex offender registry, a public records background check, and a national criminal history check based on fingerprints;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfcbbea2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>home studies of potential sponsors of unaccompanied alien children;</content></paragraph><paragraph class="fontsize10" id="ycfcbbea3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcbbea4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><content>determining whether an unaccompanied alien child poses a danger to self or others by conducting an examination of the unaccompanied alien child for gang-related tattoos and other gang-related markings and covering such tattoos or markings while the child is in the care of the Office of Refugee Resettlement;</content></paragraph><paragraph class="fontsize10" id="ycfcbbea5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>data systems improvement and sharing that supports the health, safety, and well being of unaccompanied alien children by determining the appropriateness of potential sponsors of unaccompanied alien children and of adults residing in the household of the potential sponsor and by assisting with the identification and investigation of child labor exploitation and child trafficking; and</content></paragraph><paragraph class="fontsize10" id="ycfcbbea6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>coordinating and communicating with State child welfare agencies regarding the placement of unaccompanied alien children in such States by the Office of Refugee Resettlement.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfcbbea7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycfcbbea8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/c/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Potential sponsor<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>potential sponsor</term>” means an individual or entity who applies for the custody of an unaccompanied alien child.</content></paragraph><paragraph class="fontsize10" id="ycfcbbea9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tVIII/stH/s87001/c/2" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Unaccompanied alien child<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>unaccompanied alien child</term>” has the meaning given such term in section 462(g) of the Homeland Security Act of 2002 (<ref href="/us/usc/t6/s279/g">6 U.S.C. 279(g)</ref>).</content></paragraph></subsection></section>
</subtitle>
</title>
<title id="d3245e44892" identifier="/us/pl/119/21/tIX" style="-uslm-lc:I658178"><num value="IX">TITLE IX—</num><heading><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcbbeaa-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriations authorization.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfcbbeab-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote>COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS</heading>
<subtitle id="d3245e44903" identifier="/us/pl/119/21/tIX/stA" style="-uslm-lc:I658178"><num value="A">Subtitle A—</num><heading>Homeland Security Provisions</heading>
<section id="d3245e44908" identifier="/us/pl/119/21/tIX/stA/s90001" style="-uslm-lc:I658145"><num class="fontsize12" value="90001">SEC. 90001. </num><heading>BORDER INFRASTRUCTURE AND WALL SYSTEM.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfcbe5bc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, $46,550,000,000 for necessary expenses relating to the following elements of the border infrastructure and wall system:<page identifier="/us/stat/139/358">139 STAT. 358</page></chapeau><paragraph class="fontsize10" id="ycfcbe5bd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90001/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Construction, installation, or improvement of new or replacement primary, waterborne, and secondary barriers.</content></paragraph><paragraph class="fontsize10" id="ycfcc0cce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90001/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Access roads.</content></paragraph><paragraph class="fontsize10" id="ycfcc0ccf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90001/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>Barrier system attributes, including cameras, lights, sensors, and other detection technology.</content></paragraph><paragraph class="fontsize10" id="ycfcc0cd0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90001/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>Any work necessary to prepare the ground at or near the border to allow U.S. Customs and Border Protection to conduct its operations, including the construction and maintenance of the barrier system.</content></paragraph></section>
<section id="d3245e44933" identifier="/us/pl/119/21/tIX/stA/s90002" style="-uslm-lc:I658145"><num class="fontsize12" value="90002">SEC. 90002. </num><heading>U.S. CUSTOMS AND BORDER PROTECTION PERSONNEL, FLEET VEHICLES, AND FACILITIES.</heading><subsection class="firstIndent0 fontsize10" id="ycfcc33e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90002/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, the following:</chapeau><paragraph class="fontsize10" id="ycfcc33e2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90002/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Personnel<inline class="noSmallCaps">.—</inline></heading><content>$4,100,000,000, to remain available until September 30, 2029, to hire and train additional Border Patrol agents, Office of Field Operations officers, Air and Marine agents, rehired annuitants, and U.S. Customs and Border Protection field support personnel.</content></paragraph><paragraph class="fontsize10" id="ycfcc33e3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90002/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Retention, hiring, and performance bonuses<inline class="noSmallCaps">.—</inline></heading><content>$2,052,630,000, to remain available until September 30, 2029, to provide recruitment bonuses, performance awards, or annual retention bonuses to eligible Border Patrol agents, Office of Field Operations officers, and Air and Marine agents.</content></paragraph><paragraph class="fontsize10" id="ycfcc33e4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90002/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Vehicles<inline class="noSmallCaps">.—</inline></heading><content>$855,000,000, to remain available until September 30, 2029, for the repair of existing patrol units and the lease or acquisition of additional patrol units.</content></paragraph><paragraph class="fontsize10" id="ycfcc33e5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90002/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Facilities<inline class="noSmallCaps">.—</inline></heading><content>$5,000,000,000 for necessary expenses relating to lease, acquisition, construction, design, or improvement of facilities and checkpoints owned, leased, or operated by U.S. Customs and Border Protection.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfcc33e6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90002/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcc33e7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Expiration date.</p></sidenote><heading class="fontsize10 smallCaps">Restriction<inline class="noSmallCaps">.—</inline></heading><content>None of the funds made available by subsection (a) may be used to recruit, hire, or train personnel for the duties of processing coordinators after October 31, 2028.</content></subsection></section>
<section id="d3245e44989" identifier="/us/pl/119/21/tIX/stA/s90003" style="-uslm-lc:I658145"><num class="fontsize12" value="90003">SEC. 90003. </num><heading>DETENTION CAPACITY.</heading><subsection class="firstIndent0 fontsize10" id="ycfcc8208-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90003/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In addition to any amounts otherwise appropriated, there is appropriated to U.S. Immigration and Customs Enforcement for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, $45,000,000,000, for single adult alien detention capacity and family residential center capacity.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcc8209-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90003/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Duration and Standards<inline class="noSmallCaps">.—</inline></heading><content>Aliens may be detained at family residential centers, as described in subsection (a), pending a decision, under the Immigration and Nationality Act (<ref href="/us/usc/t8/s1101/etseq">8 U.S.C. 1101 et seq.</ref>), on whether the aliens are to be removed from the United States and, if such aliens are ordered removed from the United States, until such aliens are removed. The detention standards for the single adult detention capacity described in subsection (a) shall be set in the discretion of the Secretary of Homeland Security, consistent with applicable law.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcc820a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90003/c" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Definition of Family Residential Center<inline class="noSmallCaps">.—</inline></heading><content>In this section, the term “<term>family residential center</term>” means a facility used by the Department of Homeland Security to detain family units of aliens (including alien children who are not unaccompanied alien children (as defined in section 462(g) of the Homeland Security <page identifier="/us/stat/139/359">139 STAT. 359</page>
Act of 2002 (<ref href="/us/usc/t6/s279/g">6 U.S.C. 279(g)</ref>))) who are encountered or apprehended by the Department of Homeland Security.</content></subsection></section>
<section id="d3245e45029" identifier="/us/pl/119/21/tIX/stA/s90004" style="-uslm-lc:I658145"><num class="fontsize12" value="90004">SEC. 90004. </num><heading>BORDER SECURITY, TECHNOLOGY, AND SCREENING.</heading><subsection class="firstIndent0 fontsize10" id="ycfccf73b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, $6,168,000,000 for the following:</chapeau><paragraph class="fontsize10" id="ycfccf73c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Procurement and integration of new nonintrusive inspection equipment and associated civil works, including artificial intelligence, machine learning, and other innovative technologies, as well as other mission support, to combat the entry or exit of illicit narcotics at ports of entry and along the southwest, northern, and maritime borders.</content></paragraph><paragraph class="fontsize10" id="ycfccf73d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Air and Marine operations’ upgrading and procurement of new platforms for rapid air and marine response capabilities.</content></paragraph><paragraph class="fontsize10" id="ycfccf73e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>Upgrades and procurement of border surveillance technologies along the southwest, northern, and maritime borders.</content></paragraph><paragraph class="fontsize10" id="ycfccf73f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>Necessary expenses, including the deployment of technology, relating to the biometric entry and exit system under section 7208 of the Intelligence Reform and Terrorism Prevention Act of 2004 (<ref href="/us/usc/t8/s1365b">8 U.S.C. 1365b</ref>).</content></paragraph><paragraph class="fontsize10" id="ycfccf740-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>Screening persons entering or exiting the United States.</content></paragraph><paragraph class="fontsize10" id="ycfccf741-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/a/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>Initial screenings of unaccompanied alien children (as defined in section 462(g) of the Homeland Security Act of 2002 (<ref href="/us/usc/t6/s279/g">6 U.S.C. 279(g)</ref>)), consistent with the William Wilberforce Trafficking Victims Protection Reauthorization Act of 2008 (<ref href="/us/pl/110/457">Public Law 110–457</ref>; <ref href="/us/stat/122/5044">122 Stat. 5044</ref>).</content></paragraph><paragraph class="fontsize10" id="ycfccf742-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/a/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>Enhancing border security by combating drug trafficking, including fentanyl and its precursor chemicals, at the southwest, northern, and maritime borders.</content></paragraph><paragraph class="fontsize10" id="ycfccf743-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/a/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><content>Commemorating efforts and events related to border security.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfccf744-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Restrictions<inline class="noSmallCaps">.—</inline></heading><content>None of the funds made available under subsection (a) may be used for the procurement or deployment of surveillance towers along the southwest border and northern border that have not been tested and accepted by U.S. Customs and Border Protection to deliver autonomous capabilities.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfccf745-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90004/c" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Definition of Autonomous<inline class="noSmallCaps">.—</inline></heading><content>In this section, with respect to capabilities, the term “<term>autonomous</term>” means a system designed to apply artificial intelligence, machine learning, computer vision, or other algorithms to accurately detect, identify, classify, and track items of interest in real time such that the system can make operational adjustments without the active engagement of personnel or continuous human command or control.</content></subsection></section>
<section id="d3245e45105" identifier="/us/pl/119/21/tIX/stA/s90005" style="-uslm-lc:I658145"><num class="fontsize12" value="90005">SEC. 90005. </num><heading>STATE AND LOCAL ASSISTANCE.</heading><subsection class="firstIndent0 fontsize10" id="ycfcdba96-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">State Homeland Security Grant Programs<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfcdba97-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>In addition to amounts otherwise available, there is appropriated to the Administrator of the Federal Emergency Management Agency for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, to be administered under the State Homeland Security Grant Program authorized under section 2004 of the Homeland Security Act of 2002 (<ref href="/us/usc/t6/s605">6 U.S.C. 605</ref>), to enhance State, local, and Tribal security through grants, contracts, cooperative agreements, and other activities—<page identifier="/us/stat/139/360">139 STAT. 360</page></chapeau><subparagraph class="fontsize10" id="ycfcdba98-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$500,000,000 for State and local capabilities to detect, identify, track, or monitor threats from unmanned aircraft systems (as such term is defined in <ref href="/us/usc/t49/s44801">section 44801 of title 49, United States Code</ref>), consistent with titles 18 and 49 of the United States Code;</content></subparagraph><subparagraph class="fontsize10" id="ycfcdba99-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>$625,000,000 for security and other costs related to the 2026 FIFA World Cup;</content></subparagraph><subparagraph class="fontsize10" id="ycfcdba9a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>$1,000,000,000 for security, planning, and other costs related to the 2028 Olympics; and</content></subparagraph><subparagraph class="fontsize10" id="ycfcdba9b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/a/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>$450,000,000 for the Operation Stonegarden Grant Program.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfcdba9c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Terms and conditions<inline class="noSmallCaps">.—</inline></heading><content>None of the funds made available under subparagraph (B) or (C) of paragraph (1) shall be subject to the requirements of section 2004(e)(1) or section 2008(a)(12) of the Homeland Security Act of 2002 (<ref href="/us/usc/t6/s605/e/1">6 U.S.C. 605(e)(1)</ref>, 609(a)(12)).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfcdba9d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcdba9e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1716">8 USC 1716</ref>.</p></sidenote><heading class="fontsize10 smallCaps">State Border Security Reinforcement Fund<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfcdba9f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Establishment<inline class="noSmallCaps">.—</inline></heading><content>There is established, in the Department of Homeland Security, a fund to be known as the “State Border Security Reinforcement Fund.”</content></paragraph><paragraph class="fontsize10" id="ycfcdbaa0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Purposes<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary of Homeland Security shall use amounts appropriated or otherwise made available for the Fund for grants to eligible States and units of local government for any of the following purposes:</chapeau><subparagraph class="fontsize10" id="ycfcdbaa1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>Construction or installation of a border wall, border fencing or other barrier, or buoys along the southern border of the United States, which may include planning, procurement of materials, and personnel costs related to such construction or installation.</content></subparagraph><subparagraph class="fontsize10" id="ycfcdbaa2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>Any work necessary to prepare the ground at or near land borders to allow construction and maintenance of a border wall or other barrier fencing.</content></subparagraph><subparagraph class="fontsize10" id="ycfcdbaa3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>Detection and interdiction of illicit substances and aliens who have unlawfully entered the United States and have committed a crime under Federal, State, or local law, and transfer or referral of such aliens to the Department of Homeland Security as provided by law.</content></subparagraph><subparagraph class="fontsize10" id="ycfcdbaa4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/2/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>Relocation of aliens who are unlawfully present in the United States from small population centers to other domestic locations.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfcdbaa5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available for the purposes described in paragraph (2), there is appropriated for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to the Department of Homeland Security for the State Border Security Reinforcement Fund established by paragraph (1), $10,000,000,000, to remain available until September 30, 2034, for qualified expenses for such purposes.</content></paragraph><paragraph class="fontsize10" id="ycfcdbaa6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcdbaa7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Eligibility<inline class="noSmallCaps">.—</inline></heading><content>The Secretary of Homeland Security may provide grants from the fund established by paragraph (1) to State agencies and units of local governments for expenditures made for completed, ongoing, or new activities, in accordance with law, that occurred on or after January 20, 2021.</content></paragraph><paragraph class="fontsize10" id="ycfcdbaa8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Application<inline class="noSmallCaps">.—</inline></heading><content>Each State desiring to apply for a grant under this subsection shall submit an application to the Secretary containing such information in support of the application as the Secretary may require. The Secretary shall require that <page identifier="/us/stat/139/361">139 STAT. 361</page>
each State include in its application the purposes for which the State seeks the funds and a description of how the State plans to allocate the funds.<sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcdbaa9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote> The Secretary shall begin to accept applications not later than 90 days after the date of the enactment of this Act.</content></paragraph><paragraph class="fontsize10" id="ycfcdbaaa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90005/b/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10 smallCaps">Terms and conditions<inline class="noSmallCaps">.—</inline></heading><content>Nothing in this subsection shall authorize any State or local government to exercise immigration or border security authorities reserved exclusively to the Federal Government under the Immigration and Nationality Act (<ref href="/us/usc/t8/s1101/etseq">8 U.S.C. 1101 et seq.</ref>) or the Homeland Security Act of 2002 (<ref href="/us/usc/t6/s101/etseq">6 U.S.C. 101 et seq.</ref>). The Federal Emergency Management Agency may use not more than 1 percent of the funds made available under this subsection for the purpose of administering grants provided for in this section.</content></paragraph></subsection></section>
<section id="d3245e45257" identifier="/us/pl/119/21/tIX/stA/s90006" style="-uslm-lc:I658145"><num class="fontsize12" value="90006">SEC. 90006. </num><heading>PRESIDENTIAL RESIDENCE PROTECTION.</heading><subsection class="firstIndent0 fontsize10" id="ycfce08cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90006/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated to the Administrator of the Federal Emergency Management Agency for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $300,000,000, to remain available until September 30, 2029, for the reimbursement of extraordinary law enforcement personnel costs for protection activities directly and demonstrably associated with any residence of the President designated pursuant to section 3 or 4 of the Presidential Protection Assistance Act of 1976 (<ref href="/us/pl/94/524">Public Law 94–524</ref>; <ref href="/us/usc/t18/s3056">18 U.S.C. 3056 note</ref>) to be secured by the United States Secret Service.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfce2fdc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90006/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Availability<inline class="noSmallCaps">.—</inline></heading><chapeau>Funds appropriated under this section shall be available only for costs that a State or local agency—</chapeau><paragraph class="fontsize10" id="ycfce2fdd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90006/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfce2fde-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>incurred or incurs on or after July 1, 2024;</content></paragraph><paragraph class="fontsize10" id="ycfce2fdf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90006/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>demonstrates to the Administrator of the Federal Emergency Management Agency as being—</chapeau><subparagraph class="fontsize10" id="ycfce2fe0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90006/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in excess of typical law enforcement operation costs;</content></subparagraph><subparagraph class="fontsize10" id="ycfce2fe1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90006/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>directly attributable to the provision of protection described in this section; and</content></subparagraph><subparagraph class="fontsize10" id="ycfce2fe2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90006/b/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>associated with a nongovernmental property designated pursuant to section 3 or 4 of the Presidential Protection Assistance Act of 1976 (<ref href="/us/pl/94/524">Public Law 94–524</ref>; <ref href="/us/usc/t18/s3056">18 U.S.C. 3056 note</ref>) to be secured by the United States Secret Service; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfce2fe3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90006/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfce2fe4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Certification.</p></sidenote><content>certifies to the Administrator as compensating protection activities requested by the United States Secret Service.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfce2fe5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stA/s90006/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Terms and Conditions<inline class="noSmallCaps">.—</inline></heading><content>The Federal Emergency Management Agency may use not more than 3 percent of the funds made available under this section for the purpose of administering grants provided for in this section.</content></subsection></section>
<section id="d3245e45330" identifier="/us/pl/119/21/tIX/stA/s90007" style="-uslm-lc:I658145"><num class="fontsize12" value="90007">SEC. 90007. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfce2fe6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reimbursement.</p></sidenote><heading>DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR BORDER SUPPORT.</heading><content style="-uslm-lc:I658120">  In addition to amounts otherwise available, there are appropriated to the Secretary of Homeland Security for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $10,000,000,000, to remain available until September 30, 2029, for reimbursement of costs incurred in undertaking activities in support of the Department of Homeland Security’s mission to safeguard the borders of the United States.<page identifier="/us/stat/139/362">139 STAT. 362</page></content></section>
</subtitle>
<subtitle id="d3245e45343" identifier="/us/pl/119/21/tIX/stB" style="-uslm-lc:I658178"><num value="B">Subtitle B—</num><heading>Governmental Affairs Provisions</heading>
<section id="d3245e45348" identifier="/us/pl/119/21/tIX/stB/s90101" style="-uslm-lc:I658145"><num class="fontsize12" value="90101">SEC. 90101. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfce2fe7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">FEHB Protection Act of 2025.</p></sidenote><heading>FEHB IMPROVEMENTS.</heading><subsection class="firstIndent0 fontsize10" id="ycfcef338-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcef339-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t5/s8905">5 USC 8905 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">Short Title<inline class="noSmallCaps">.—</inline></heading><content>This section may be cited as the “<shortTitle role="section">FEHB Protection Act of 2025</shortTitle>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcef33a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this section:</chapeau><paragraph class="fontsize10" id="ycfcf1a4b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/b/1" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Director<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Director</term>” means the Director of the Office of Personnel Management.</content></paragraph><paragraph class="fontsize10" id="ycfcf1a4c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Health benefits plan; member of family<inline class="noSmallCaps">.—</inline></heading><content>The terms “health benefits plan” and “member of family” have the meanings given those terms in <ref href="/us/usc/t5/s8901">section 8901 of title 5, United States Code</ref>.</content></paragraph><paragraph class="fontsize10" id="ycfcf1a4d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/b/3" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Open season<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>open season</term>” means an open season described in <ref href="/us/cfr/t5/s890.301/f">section 890.301(f) of title 5, Code of Federal Regulations</ref>, or any successor regulation.</content></paragraph><paragraph class="fontsize10" id="ycfcf1a4e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/b/4" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Program<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>Program</term>” means the health insurance programs carried out under <ref href="/us/usc/t5/ch89">chapter 89 of title 5, United States Code</ref>, including the program carried out under section 8903c of that title.</content></paragraph><paragraph class="fontsize10" id="ycfcf1a4f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/b/5" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Qualifying life event<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>qualifying life event</term>” has the meaning given the term in <ref href="/us/cfr/t5/s892.101">section 892.101 of title 5, Code of Federal Regulations</ref>, or any successor regulation.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfcf1a50-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcf1a51-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfcf1a52-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfcf1a53-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Process.</p></sidenote><heading class="fontsize10 smallCaps">Verification Requirements<inline class="noSmallCaps">.—</inline></heading><chapeau>Not later than 1 year after the date of enactment of this Act, the Director shall issue regulations and implement a process to verify—</chapeau><paragraph class="fontsize10" id="ycfcf1a54-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the veracity of any qualifying life event through which an enrollee in the Program seeks to add a member of family with respect to the enrollee to a health benefits plan under the Program; and</content></paragraph><paragraph class="fontsize10" id="ycfcf1a55-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>that, when an enrollee in the Program seeks to add a member of family with respect to the enrollee to the health benefits plan of the enrollee under the Program, including during any open season, the individual so added is a qualifying member of family with respect to the enrollee.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfcf1a56-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Fraud Risk Assessment<inline class="noSmallCaps">.—</inline></heading><content>In any fraud risk assessment conducted with respect to the Program on or after the date of enactment of this Act, the Director shall include an assessment of individuals who are enrolled in, or covered under, a health benefits plan under the Program even though those individuals are not eligible to be so enrolled or covered.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcf1a57-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Family Member Eligibility Verification Audit<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfcf1a58-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcf1a59-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time period.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfcf1a5a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>During the 3-year period beginning on the date that is 1 year after the date of enactment of this Act, the Director shall carry out a comprehensive audit regarding members of family who are covered under an enrollment in a health benefits plan under the Program.</content></paragraph><paragraph class="fontsize10" id="ycfcf1a5b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Contents<inline class="noSmallCaps">.—</inline></heading><content>With respect to the audit carried out under paragraph (1), the Director shall review marriage certificates, birth certificates, and other appropriate documents that are necessary to determine eligibility to enroll in a health benefits plan under the Program.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfcf1a5c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcf1a5d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfcf1a5e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Process.</p></sidenote><heading class="fontsize10 smallCaps">Disenrollment or Removal<inline class="noSmallCaps">.—</inline></heading><content>Not later than 180 days after the date of enactment of this Act, the Director shall develop a process by which any individual enrolled in, or covered under, <page identifier="/us/stat/139/363">139 STAT. 363</page>
a health benefits plan under the Program who is not eligible to be so enrolled or covered shall be disenrolled or removed from enrollment in, or coverage under, that health benefits plan.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcf1a5f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/g" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><heading class="fontsize10 smallCaps">Earned Benefits and Health Care Administrative Services Associated Oversight and Audit Funding<inline class="noSmallCaps">.—</inline></heading><chapeau><ref href="/us/usc/t5/s8909">Section 8909 of title 5, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfcf1a60-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/g/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (a)(2), by <amendingAction type="insert">inserting</amendingAction> before the period at the end the following: “<quotedText>, except that the amounts required to be set aside under subsection (b)(2) shall not be subject to the limitations that may be specified annually by Congress</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfcf1a61-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/g/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subsection (b)—</chapeau><subparagraph class="fontsize10" id="ycfcf1a62-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/g/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> paragraph (2) as paragraph (3); and</content></subparagraph><subparagraph class="fontsize10" id="ycfcf1a63-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90101/g/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="insert">inserting</amendingAction> after paragraph (1) the following:<quotedContent><paragraph class="indentDown1 fontsize10" id="ycfcf1a64-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcf1a65-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><content>In fiscal year 2026, $66,000,000, to be derived from all contributions, and to remain available until the end of fiscal year 2035, for the Director of the Office to carry out subsections (c) through (f) of the FEHB Protection Act of 2025.”</content></paragraph></quotedContent>.</content></subparagraph></paragraph></subsection></section>
<section id="d3245e45564" identifier="/us/pl/119/21/tIX/stB/s90102" style="-uslm-lc:I658145"><num class="fontsize12" value="90102">SEC. 90102. </num><heading>PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE.</heading><subsection class="firstIndent0 fontsize10" id="ycfcf6886-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90102/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Pandemic Response Accountability Committee Funding Availability<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated for fiscal year 2026, out of any money in the Treasury not otherwise appropriated, $88,000,000, to remain available until expended, for the Pandemic Response Accountability Committee to support oversight of the Coronavirus response and of funds provided in this Act or any other Act pertaining to the Coronavirus pandemic.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcf6887-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90102/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcf6888-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t5/s424">5 USC 424 note</ref>.</p></sidenote><heading class="fontsize10 smallCaps">CARES Act<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 15010 of the CARES Act (<ref href="/us/pl/116/136">Public Law 116–136</ref>; <ref href="/us/stat/134/533">134 Stat. 533</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfcf6889-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90102/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subsection (a)(6)—</chapeau><subparagraph class="fontsize10" id="ycfcf688a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90102/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (E), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end;</content></subparagraph><subparagraph class="fontsize10" id="ycfcf688b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90102/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (F), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>or</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfcf688c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90102/b/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subparagraph class="indentUp0 fontsize10" id="ycfcf688d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="G">“(G) </num><content>the Act titled ‘An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14’; and”</content></subparagraph></quotedContent>; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfcf688e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tIX/stB/s90102/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (k), by <amendingAction type="delete">striking</amendingAction> “<quotedText>2025</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2034</quotedText>”.</content></paragraph></subsection></section>
<section id="d3245e45648" identifier="/us/pl/119/21/tIX/stB/s90103" style="-uslm-lc:I658145"><num class="fontsize12" value="90103">SEC. 90103. </num><heading>APPROPRIATION FOR THE OFFICE OF MANAGEMENT AND BUDGET.</heading><content style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated to the Office of Management and Budget for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $100,000,000, to remain available until September 30, 2029, for purposes of finding budget and accounting efficiencies in the executive branch.<page identifier="/us/stat/139/364">139 STAT. 364</page></content></section>
</subtitle>
</title>
<title id="d3245e45659" identifier="/us/pl/119/21/tX" style="-uslm-lc:I658178"><num value="X">TITLE X—</num><heading><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcf8f9f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote>COMMITTEE ON THE JUDICIARY</heading>
<subtitle id="d3245e45668" identifier="/us/pl/119/21/tX/stA" style="-uslm-lc:I658178"><num value="A">Subtitle A—</num><heading>Immigration and Law Enforcement Matters</heading>
<part id="d3245e45673" identifier="/us/pl/119/21/tX/stA/ptI" style="-uslm-lc:I658173"><num value="I">PART I—</num><heading><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcf8fa0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1801">8 USC 1801</ref></p><p class="leftAlign firstIndent0 fontsize8 italic" id="xcfcf8fa1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">et seq.</p></sidenote>IMMIGRATION FEES</heading>
<section id="d3245e45685" identifier="/us/pl/119/21/tX/stA/ptI/s100001" style="-uslm-lc:I658146"><num class="bold" value="100001">SEC. 100001. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcf8fa2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1801">8 USC 1801</ref>.</p></sidenote><heading>APPLICABILITY OF THE IMMIGRATION LAWS.</heading><subsection class="firstIndent0 fontsize10" id="ycfcfb5b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100001/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Applicability<inline class="noSmallCaps">.—</inline></heading><content>The fees under this subtitle shall apply to aliens in the circumstances described in this subtitle.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcfb5b4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100001/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Terms<inline class="noSmallCaps">.—</inline></heading><content>The terms used under this subtitle shall have the meanings given such terms in section 101 of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1101">8 U.S.C. 1101</ref>).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfcfb5b5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100001/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">References to Immigration and Nationality Act<inline class="noSmallCaps">.—</inline></heading><content>Except as otherwise expressly provided, any reference in this subtitle to a section or other provision shall be considered to be to a section or other provision of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1101/etseq">8 U.S.C. 1101 et seq.</ref>).</content></subsection></section>
<section id="d3245e45727" identifier="/us/pl/119/21/tX/stA/ptI/s100002" style="-uslm-lc:I658146"><num class="bold" value="100002">SEC. 100002. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfcfb5b6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1802">8 USC 1802</ref>.</p></sidenote><heading>ASYLUM FEE.</heading><subsection class="firstIndent0 fontsize10" id="ycfd051f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security or the Attorney General, as applicable, shall require the payment of a fee, equal to the amount specified in this section, by any alien who files an application for asylum under section 208 (<ref href="/us/usc/t8/s1158">8 U.S.C. 1158</ref>) at the time such application is filed.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd051f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Initial Amount<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2025, the amount specified in this section shall be the greater of—</chapeau><paragraph class="fontsize10" id="ycfd051f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$100; or</content></paragraph><paragraph class="fontsize10" id="ycfd051fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>such amount as the Secretary or the Attorney General, as applicable, may establish, by rule.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd051fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Annual Adjustments for Inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><paragraph class="fontsize10" id="ycfd051fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the amount of the fee required under this section for the most recently concluded fiscal year; and</content></paragraph><paragraph class="fontsize10" id="ycfd051fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>the product resulting from the multiplication of the amount referred to in paragraph (1) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd051fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Disposition of Asylum Fee Proceeds<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><paragraph class="fontsize10" id="ycfd051ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>50 percent of the fees received from aliens filing applications with the Attorney General—</chapeau><subparagraph class="fontsize10" id="ycfd05200-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/d/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall be credited to the Executive Office for Immigration Review; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd05201-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/d/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>may be retained and expended without further appropriation;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd05202-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>50 percent of fees received from aliens filing applications with the Secretary of Homeland Security—<page identifier="/us/stat/139/365">139 STAT. 365</page></chapeau><subparagraph class="fontsize10" id="ycfd05203-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/d/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall be credited to U.S. Citizenship and Immigration Services;</content></subparagraph><subparagraph class="fontsize10" id="ycfd05204-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>shall be deposited into the Immigration Examinations Fee Account established under section 286(m) (<ref href="/us/usc/t8/s1356/m">8 U.S.C. 1356(m)</ref>); and</content></subparagraph><subparagraph class="fontsize10" id="ycfd05205-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/d/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>may be retained and expended without further appropriation; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd05206-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/d/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>any amounts received in fees required under this section that were not credited to the Executive Office for Immigration Review pursuant to paragraph (1) or to U.S. Citizenship and Immigration Services pursuant to paragraph (2) shall be deposited into the general fund of the Treasury.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd05207-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100002/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">No Fee Waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this section shall not be waived or reduced.</content></subsection></section>
<section id="d3245e45836" identifier="/us/pl/119/21/tX/stA/ptI/s100003" style="-uslm-lc:I658146"><num class="bold" value="100003">SEC. 100003. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd05208-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1803">8 USC 1803</ref>.</p></sidenote><heading>EMPLOYMENT AUTHORIZATION DOCUMENT FEES.</heading><subsection class="firstIndent0 fontsize10" id="ycfd18a89-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Asylum Applicants<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfd18a8a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in this subsection, by any alien who files an initial application for employment authorization under section 208(d)(2) (<ref href="/us/usc/t8/s1158/d/2">8 U.S.C. 1158(d)(2)</ref>) at the time such initial employment authorization application is filed.</content></paragraph><paragraph class="fontsize10" id="ycfd18a8b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2025, the amount specified in this subsection shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfd18a8c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$550; or</content></subparagraph><subparagraph class="fontsize10" id="ycfd18a8d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd18a8e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd18a8f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><subparagraph class="fontsize10" id="ycfd18a90-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this section for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd18a91-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd18a92-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Disposition of employment authorization document fees<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfd18a93-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfd18a94-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/4/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be credited to U.S. Citizenship and Immigration Services;</content></clause><clause class="fontsize10" id="ycfd18a95-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/4/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be deposited into the Immigration Examinations Fee Account established under section 286(m) (<ref href="/us/usc/t8/s1356/m">8 U.S.C. 1356(m)</ref>); and</content></clause><clause class="fontsize10" id="ycfd18a96-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/4/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>may be retained and expended by U.S. Citizenship and Immigration Services without further appropriation, provided that not less than 50 percent is used to detect and prevent immigration benefit fraud; and<page identifier="/us/stat/139/366">139 STAT. 366</page></content></clause></subparagraph><subparagraph class="fontsize10" id="ycfd18a97-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts collected pursuant to this subsection that are not credited to U.S. Citizenship and Immigration Services pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd18a98-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">No fee waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this subsection shall not be waived or reduced.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd18a99-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Parolees<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfd18a9a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in this subsection, by any alien paroled into the United States for any initial application for employment authorization at the time such initial application is filed. Each initial employment authorization shall be valid for a period of 1 year or for the duration of the alien’s parole, whichever is shorter.</content></paragraph><paragraph class="fontsize10" id="ycfd18a9b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2025, the amount specified in this subsection shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfd18a9c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$550; or</content></subparagraph><subparagraph class="fontsize10" id="ycfd18a9d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd18a9e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this subsection shall be equal to the sum of—</chapeau><subparagraph class="fontsize10" id="ycfd1b1af-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd1b1b0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd1b1b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Disposition of parolee employment authorization application fees<inline class="noSmallCaps">.—</inline></heading><content>All of the fees collected pursuant to this subsection shall be deposited into the general fund of the Treasury.</content></paragraph><paragraph class="fontsize10" id="ycfd1b1b2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">No fee waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this subsection shall not be waived or reduced.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd1b1b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Temporary Protected Status<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfd1b1b4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in this subsection, by any alien who files an initial application for employment authorization under section 244(a)(1)(B) (<ref href="/us/usc/t8/s1254a/a/1/B">8 U.S.C. 1254a(a)(1)(B)</ref>) at the time such initial application is filed. Each initial employment authorization shall be valid for a period of 1 year, or for the duration of the alien’s temporary protected status, whichever is shorter.</content></paragraph><paragraph class="fontsize10" id="ycfd1b1b5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2025, the amount specified in this subsection shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfd1b1b6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$550; or</content></subparagraph><subparagraph class="fontsize10" id="ycfd1b1b7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd1b1b8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd1b1b9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this subsection shall be equal to the sum of—<page identifier="/us/stat/139/367">139 STAT. 367</page></chapeau><subparagraph class="fontsize10" id="ycfd1b1ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd1b1bb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd1b1bc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Disposition of employment authorization application fees collected from aliens granted temporary protected status<inline class="noSmallCaps">.—</inline></heading><content>All of the fees collected pursuant to this subsection shall be deposited into the general fund of the Treasury.</content></paragraph><paragraph class="fontsize10" id="ycfd1b1bd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100003/c/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">No fee waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this subsection shall not be waived or reduced.</content></paragraph></subsection></section>
<section id="d3245e46079" identifier="/us/pl/119/21/tX/stA/ptI/s100004" style="-uslm-lc:I658146"><num class="bold" value="100004">SEC. 100004. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd1b1be-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1804">8 USC 1804</ref>.</p></sidenote><heading>IMMIGRATION PAROLE FEE.</heading><subsection class="firstIndent0 fontsize10" id="ycfd2ea3f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>Except as provided under subsection (b), the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in this section and in addition to any other fee authorized by law, by any alien who is paroled into the United States.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd2ea40-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Exceptions<inline class="noSmallCaps">.—</inline></heading><chapeau>An alien shall not be subject to the fee otherwise required under subsection (a) if the alien establishes, to the satisfaction of the Secretary of Homeland Security, on an individual, case-by-case basis, that the alien is being paroled because—</chapeau><paragraph class="fontsize10" id="ycfd2ea41-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1)</num><subparagraph class="inline" id="ycfd2ea42-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/1/A"><num value="A">(A) </num><content>the alien has a medical emergency; and</content></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycfd2ea43-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/1/B" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B)</num><clause class="inline" id="ycfd2ea44-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/1/B/i"><num value="i">(i) </num><content>the alien cannot obtain necessary treatment in the foreign state in which the alien is residing; or</content></clause><clause class="indentUp0 fontsize10" id="ycfd2ea45-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/1/B/ii" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the medical emergency is life-threatening and there is insufficient time for the alien to be admitted to the United States through the normal visa process;</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd2ea46-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2)</num><subparagraph class="inline" id="ycfd2ea47-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/2/A"><num value="A">(A) </num><content>the alien is the parent or legal guardian of an alien described in paragraph (1); and</content></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycfd2ea48-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/2/B" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the alien described in paragraph (1) is a minor;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd2ea49-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3)</num><subparagraph class="inline" id="ycfd2ea4a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/3/A"><num value="A">(A) </num><content>the alien is needed in the United States to donate an organ or other tissue for transplant; and</content></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycfd2ea4b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/3/B" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>there is insufficient time for the alien to be admitted to the United States through the normal visa process;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd2ea4c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4)</num><subparagraph class="inline" id="ycfd2ea4d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/4/A"><num value="A">(A) </num><content>the alien has a close family member in the United States whose death is imminent; and</content></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycfd2ea4e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/4/B" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the alien could not arrive in the United States in time to see such family member alive if the alien were to be admitted to the United States through the normal visa process;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd2ea4f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5)</num><subparagraph class="inline" id="ycfd2ea50-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/5/A"><num value="A">(A) </num><content>the alien is seeking to attend the funeral of a close family member; and</content></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycfd2ea51-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/5/B" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the alien could not arrive in the United States in time to attend such funeral if the alien were to be admitted to the United States through the normal visa process;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd2ea52-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><chapeau>the alien is an adopted child—</chapeau><subparagraph class="fontsize10" id="ycfd2ea53-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/6/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>who has an urgent medical condition;</content></subparagraph><subparagraph class="fontsize10" id="ycfd2ea54-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/6/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>who is in the legal custody of the petitioner for a final adoption-related visa; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd2ea55-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/6/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>whose medical treatment is required before the expected award of a final adoption-related visa;<page identifier="/us/stat/139/368">139 STAT. 368</page></content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd2ea56-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><chapeau>the alien—</chapeau><subparagraph class="fontsize10" id="ycfd2ea57-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/7/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>is a lawful applicant for adjustment of status under section 245 (<ref href="/us/usc/t8/s1255">8 U.S.C. 1255</ref>); and</content></subparagraph><subparagraph class="fontsize10" id="ycfd2ea58-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/7/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>is returning to the United States after temporary travel abroad;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd2ea59-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><chapeau>the alien—</chapeau><subparagraph class="fontsize10" id="ycfd2ea5a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/8/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>has been returned to a contiguous country pursuant to section 235(b)(2)(C) (<ref href="/us/usc/t8/s1225/b/2/C">8 U.S.C. 1225(b)(2)(C)</ref>); and</content></subparagraph><subparagraph class="fontsize10" id="ycfd2ea5b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/8/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>is being paroled into the United States to allow the alien to attend the alien’s immigration hearing;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd2ea5c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><content>the alien has been granted the status of Cuban and Haitian entrant (as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (<ref href="/us/pl/96/422">Public Law 96-422</ref>; <ref href="/us/usc/t8/s1522">8 U.S.C. 1522 note</ref>); or</content></paragraph><paragraph class="fontsize10" id="ycfd2ea5d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd2ea5e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><chapeau>the Secretary of Homeland Security determines that a significant public benefit has resulted or will result from the parole of an alien—</chapeau><subparagraph class="fontsize10" id="ycfd2ea5f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/10/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>who has assisted or will assist the United States Government in a law enforcement matter;</content></subparagraph><subparagraph class="fontsize10" id="ycfd2ea60-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/10/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>whose presence is required by the United States Government in furtherance of such law enforcement matter; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd2ea61-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/10/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C)</num><clause class="inline" id="ycfd2ea62-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/10/C/i"><num value="i">(i) </num><content>who is inadmissible or does not satisfy the eligibility requirements for admission as a nonimmigrant; or</content></clause><clause class="indentUp0 fontsize10" id="ycfd2ea63-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/b/10/C/ii" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>for which there is insufficient time for the alien to be admitted to the United States through the normal visa process.</content></clause></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd2ea64-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Initial Amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this section shall be the greater of—</chapeau><paragraph class="fontsize10" id="ycfd2ea65-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$1,000; or</content></paragraph><paragraph class="fontsize10" id="ycfd2ea66-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd2ea67-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd2ea68-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Annual Adjustments for Inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><paragraph class="fontsize10" id="ycfd2ea69-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></paragraph><paragraph class="fontsize10" id="ycfd2ea6a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>the product resulting from the multiplication of the amount referred to in paragraph (1) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd2ea6b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Disposition of Fees Collected From Aliens Granted Parole<inline class="noSmallCaps">.—</inline></heading><content>All of the fees collected pursuant to this section shall be deposited into the general fund of the Treasury.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd2ea6c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100004/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">No Fee Waiver<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in subsection (b), fees required to be paid under this section shall not be waived or reduced.</content></subsection></section>
<section id="d3245e46308" identifier="/us/pl/119/21/tX/stA/ptI/s100005" style="-uslm-lc:I658146"><num class="bold" value="100005">SEC. 100005. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd3117d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1805">8 USC 1805</ref>.</p></sidenote><heading>SPECIAL IMMIGRANT JUVENILE FEE.</heading><subsection class="firstIndent0 fontsize10" id="ycfd35f9e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100005/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in this section, by any alien, parent, or legal guardian of an alien applying for special <page identifier="/us/stat/139/369">139 STAT. 369</page>
immigrant juvenile status under section 101(a)(27)(J) (<ref href="/us/usc/t8/s1101/a/27/J">8 U.S.C. 1101(a)(27)(J)</ref>).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd35f9f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100005/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Initial Amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this section shall be the greater of—</chapeau><paragraph class="fontsize10" id="ycfd35fa0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100005/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>$250; or</content></paragraph><paragraph class="fontsize10" id="ycfd35fa1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100005/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd35fa2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd35fa3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100005/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Annual Adjustments for Inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><paragraph class="fontsize10" id="ycfd35fa4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100005/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></paragraph><paragraph class="fontsize10" id="ycfd35fa5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100005/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>the product resulting from the multiplication of the amount referred to in paragraph (1) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd35fa6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100005/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Disposition of Special Immigrant Juvenile Fees<inline class="noSmallCaps">.—</inline></heading><content>All of the fees collected pursuant to this section shall be deposited into the general fund of the Treasury.</content></subsection></section>
<section id="d3245e46376" identifier="/us/pl/119/21/tX/stA/ptI/s100006" role="instruction" style="-uslm-lc:I658146"><num class="bold" value="100006">SEC. 100006. </num><heading>TEMPORARY PROTECTED STATUS FEE.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfd386b7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 244(c)(1)(B) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1254a/c/1/B">8 U.S.C. 1254a(c)(1)(B)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfd386b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100006/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>The Attorney General</quotedText>” and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><clause class="indentUp2 fontsize10" id="ycfd386b9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>The Attorney General”</content></clause></quotedContent>;</content></paragraph><paragraph class="fontsize10" id="ycfd386ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100006/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (i), as redesignated, by <amendingAction type="delete">striking</amendingAction> “<quotedText>$50</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$500, subject to the adjustments required under clause (ii)</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfd386bb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100006/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><clause class="indentUp2 fontsize10" id="ycfd3adcc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the maximum amount of the fee authorized under clause (i) shall be equal to the sum of—</chapeau><subclause class="fontsize10" id="ycfd3adcd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the maximum amount of the fee authorized under this subparagraph for the most recently concluded fiscal year; and</content></subclause><subclause class="fontsize10" id="ycfd3adce-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the product resulting from the multiplication of the amount referred to in subclause (I) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></subclause></clause><clause class="indentUp2 fontsize10" id="ycfd3adcf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><heading class="fontsize10 smallCaps">Disposition of temporary protected status fees<inline class="noSmallCaps">.—</inline></heading><content>All of the fees collected pursuant to this subparagraph shall be deposited into the general fund of the Treasury.</content></clause><clause class="indentUp2 fontsize10" id="ycfd3add0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10 smallCaps">No fee waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this subparagraph shall not be waived or reduced.”</content></clause></quotedContent>.<page identifier="/us/stat/139/370">139 STAT. 370</page></content></paragraph></section>
<section id="d3245e46465" identifier="/us/pl/119/21/tX/stA/ptI/s100007" style="-uslm-lc:I658146"><num class="bold" value="100007">SEC. 100007. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd3d4e1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1806">8 USC 1806</ref>.</p></sidenote><heading>VISA INTEGRITY FEE.</heading><subsection class="firstIndent0 fontsize10" id="ycfd44a12-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Visa Integrity Fee<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfd44a13-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in this subsection, by any alien issued a nonimmigrant visa at the time of such issuance.</content></paragraph><paragraph class="fontsize10" id="ycfd44a14-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this section shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfd44a15-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$250; or</content></subparagraph><subparagraph class="fontsize10" id="ycfd44a16-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd44a17-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd44a18-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><subparagraph class="fontsize10" id="ycfd44a19-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd44a1a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded down to the nearest dollar.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd44a1b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Disposition of visa integrity fees<inline class="noSmallCaps">.—</inline></heading><content>All of the fees collected pursuant to this section that are not reimbursed pursuant to subsection (b) shall be deposited into the general fund of the Treasury.</content></paragraph><paragraph class="fontsize10" id="ycfd44a1c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/a/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">No fee waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this subsection shall not be waived or reduced.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd44a1d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Fee Reimbursement<inline class="noSmallCaps">.—</inline></heading><chapeau>The Secretary of Homeland Security may provide a reimbursement to an alien of the fee required under subsection (a) for the issuance of a nonimmigrant visa after the expiration of such nonimmigrant visa’s period of validity if such alien demonstrates that he or she—</chapeau><paragraph class="fontsize10" id="ycfd44a1e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>after admission to the United States pursuant to such nonimmigrant visa, complied with all conditions of such nonimmigrant visa, including the condition that an alien shall not accept unauthorized employment; and</content></paragraph><paragraph class="fontsize10" id="ycfd44a1f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2)</num><subparagraph class="inline" id="ycfd44a20-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/b/2/A"><num value="A">(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd44a21-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><content>has not sought to extend his or her period of admission during such period of validity and departed the United States not later than 5 days after the last day of such period; or</content></subparagraph><subparagraph class="indentUp0 fontsize10" id="ycfd44a22-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100007/b/2/B" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>during such period of validity, was granted an extension of such nonimmigrant status or an adjustment to the status of a lawful permanent resident.</content></subparagraph></paragraph></subsection></section>
<section id="d3245e46567" identifier="/us/pl/119/21/tX/stA/ptI/s100008" style="-uslm-lc:I658146"><num class="bold" value="100008">SEC. 100008. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd47133-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1807">8 USC 1807</ref>.</p></sidenote><heading>FORM I–94 FEE.</heading><subsection class="firstIndent0 fontsize10" id="ycfd4e664-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Fee Authorized<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in subsection (b), by any alien who submits an application for a Form I–94 Arrival/Departure Record.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd4e665-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Amount Specified<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfd4e666-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this section shall be the greater of—<page identifier="/us/stat/139/371">139 STAT. 371</page></chapeau><subparagraph class="fontsize10" id="ycfd4e667-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$24; or</content></subparagraph><subparagraph class="fontsize10" id="ycfd4e668-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd4e669-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd4e66a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><subparagraph class="fontsize10" id="ycfd4e66b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd4e66c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded down to the nearest dollar.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd4e66d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Disposition of Form I–94 Fees<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><paragraph class="fontsize10" id="ycfd4e66e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>20 percent of the fees collected pursuant to this section—</chapeau><subparagraph class="fontsize10" id="ycfd4e66f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall be deposited into the Land Border Inspection Fee Account in accordance with section 286(q)(2) (<ref href="/us/usc/t8/s1356/q/2">8 U.S.C. 1356(q)(2)</ref>); and</content></subparagraph><subparagraph class="fontsize10" id="ycfd4e670-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>shall be made available to U.S. Customs and Border Protection to retain and spend without further appropriation for the purpose of processing Form I–94; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd4e671-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>any amounts not deposited into the Land Border Inspection Fee Account pursuant to paragraph (1)(A) shall be deposited in the general fund of the Treasury.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd4e672-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100008/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">No Fee Waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this section shall not be waived or reduced.</content></subsection></section>
<section id="d3245e46666" identifier="/us/pl/119/21/tX/stA/ptI/s100009" style="-uslm-lc:I658146"><num class="bold" value="100009">SEC. 100009. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd4e673-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1808">8 USC 1808</ref>.</p></sidenote><heading>ANNUAL ASYLUM FEE.</heading><subsection class="firstIndent0 fontsize10" id="ycfd55ba4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Fee Authorized<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, for each calendar year that an alien’s application for asylum remains pending, the Secretary of Homeland Security or the Attorney General, as applicable, shall require the payment of a fee, equal to the amount specified in subsection (b), by such alien.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd55ba5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Amount Specified<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfd55ba6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this section shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfd55ba7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$100; or</content></subparagraph><subparagraph class="fontsize10" id="ycfd55ba8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd55ba9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd55baa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><subparagraph class="fontsize10" id="ycfd55bab-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd55bac-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded down to the nearest dollar.<page identifier="/us/stat/139/372">139 STAT. 372</page></content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd55bad-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Disposition of Annual Asylum Fees<inline class="noSmallCaps">.—</inline></heading><content>All of the fees collected pursuant to this section shall be deposited into the general fund of the Treasury.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd55bae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100009/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">No Fee Waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this section shall not be waived or reduced.</content></subsection></section>
<section id="d3245e46745" identifier="/us/pl/119/21/tX/stA/ptI/s100010" style="-uslm-lc:I658146"><num class="bold" value="100010">SEC. 100010. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd55baf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1809">8 USC 1809</ref>.</p></sidenote><heading>FEE RELATING TO RENEWAL AND EXTENSION OF EMPLOYMENT AUTHORIZATION FOR PAROLEES.</heading><subsection class="firstIndent0 fontsize10" id="ycfd5f7f0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in subsection (b), for any parolee who seeks a renewal or extension of employment authorization based on a grant of parole. The employment authorization for each alien paroled into the United States, or any renewal or extension of such parole, shall be valid for a period of 1 year or for the duration of the alien’s parole, whichever is shorter.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd5f7f1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Amount Specified<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfd5f7f2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this subsection shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfd5f7f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$275; or</content></subparagraph><subparagraph class="fontsize10" id="ycfd5f7f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd5f7f5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd5f7f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><subparagraph class="fontsize10" id="ycfd5f7f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd5f7f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd5f7f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Disposition of Fees Relating to Renewal and Extension of Employment Authorization for Parolees<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><paragraph class="fontsize10" id="ycfd5f7fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>25 percent of the fees collected pursuant to this section—</chapeau><subparagraph class="fontsize10" id="ycfd5f7fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall be credited to U.S. Citizenship and Immigration Services;</content></subparagraph><subparagraph class="fontsize10" id="ycfd5f7fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>shall be deposited into the Immigration Examinations Fee Account established under section 286(m) (<ref href="/us/usc/t8/s1356/m">8 U.S.C. 1356(m)</ref>); and</content></subparagraph><subparagraph class="fontsize10" id="ycfd5f7fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/c/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>may be retained and expended by U.S. Citizenship and Immigration Services without further appropriation; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd5f7fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>any amounts collected pursuant to this section that are not credited to U.S. Citizenship and Immigration Services pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd5f7ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100010/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">No Fee Waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this section shall not be waived or reduced.</content></subsection></section>
<section id="d3245e46846" identifier="/us/pl/119/21/tX/stA/ptI/s100011" style="-uslm-lc:I658146"><num class="bold" value="100011">SEC. 100011. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd5f800-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1810">8 USC 1810</ref>.</p></sidenote><heading>FEE RELATING TO RENEWAL OR EXTENSION OF EMPLOYMENT AUTHORIZATION FOR ASYLUM APPLICANTS.</heading><subsection class="firstIndent0 fontsize10" id="ycfd66d31-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment <page identifier="/us/stat/139/373">139 STAT. 373</page>
of a fee of not less than $275 by any alien who has applied for asylum for each renewal or extension of employment authorization based on such application.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd66d32-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Termination<inline class="noSmallCaps">.—</inline></heading><chapeau>Each initial employment authorization, or renewal or extension of such authorization, shall terminate—</chapeau><paragraph class="fontsize10" id="ycfd66d33-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>immediately following the denial of an asylum application by an asylum officer, unless the case is referred to an immigration judge;</content></paragraph><paragraph class="fontsize10" id="ycfd66d34-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>on the date that is 30 days after the date on which an immigration judge denies an asylum application, unless the alien makes a timely appeal to the Board of Immigration Appeals; or</content></paragraph><paragraph class="fontsize10" id="ycfd66d35-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>immediately following the denial by the Board of Immigration Appeals of an appeal of a denial of an asylum application.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd66d36-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Disposition of Fees Relating to Renewal and Extension of Employment Authorization for Asylum Applicants<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><paragraph class="fontsize10" id="ycfd66d37-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>25 percent of the fees collected pursuant to this section—</chapeau><subparagraph class="fontsize10" id="ycfd66d38-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall be credited to U.S. Citizenship and Immigration Services;</content></subparagraph><subparagraph class="fontsize10" id="ycfd66d39-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>shall be deposited into the Immigration Examinations Fee Account established under section 286(m) (<ref href="/us/usc/t8/s1356/m">8 U.S.C. 1356(m)</ref>); and</content></subparagraph><subparagraph class="fontsize10" id="ycfd66d3a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/c/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>may be retained and expended by U.S. Citizenship and Immigration Services without further appropriation; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd66d3b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>any amounts collected pursuant to this section that are not credited to U.S. Citizenship and Immigration Services pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd66d3c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100011/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">No Fee Waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this section shall not be waived or reduced.</content></subsection></section>
<section id="d3245e46928" identifier="/us/pl/119/21/tX/stA/ptI/s100012" style="-uslm-lc:I658146"><num class="bold" value="100012">SEC. 100012. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd66d3d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1811">8 USC 1811</ref>.</p></sidenote><heading>FEE RELATING TO RENEWAL AND EXTENSION OF EMPLOYMENT AUTHORIZATION FOR ALIENS GRANTED TEMPORARY PROTECTED STATUS.</heading><subsection class="firstIndent0 fontsize10" id="ycfd7097e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in subsection (b), by any alien at the time such alien seeks a renewal or extension of employment authorization based on a grant of temporary protected status. Any employment authorization for an alien granted temporary protected status, or any renewal or extension of such employment authorization, shall be valid for a period of 1 year or for the duration of the designation of temporary protected status, whichever is shorter.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfd7097f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Amount Specified<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfd70980-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this subsection shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfd70981-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$275; or</content></subparagraph><subparagraph class="fontsize10" id="ycfd70982-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd70983-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—<sidenote><p>Regulations.</p></sidenote></chapeau><page identifier="/us/stat/139/374">139 STAT. 374</page>
<subparagraph class="fontsize10" id="ycfd70984-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfd70985-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd70986-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Disposition of Fees Relating to Renewal and Extension of Employment Authorization for Temporary Protected Status Applicants<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><paragraph class="fontsize10" id="ycfd70987-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>25 percent of the fees collected pursuant to this section—</chapeau><subparagraph class="fontsize10" id="ycfd70988-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall be credited to U.S. Citizenship and Immigration Services;</content></subparagraph><subparagraph class="fontsize10" id="ycfd70989-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>shall be deposited into the Immigration Examinations Fee Account established under section 286(m) (<ref href="/us/usc/t8/s1356/m">8 U.S.C. 1356(m)</ref>); and</content></subparagraph><subparagraph class="fontsize10" id="ycfd7098a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/c/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>may be retained and expended by U.S. Citizenship and Immigration Services without further appropriation; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfd7098b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>any amounts collected pursuant to this section that are not credited to U.S. Citizenship and Immigration Services pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfd7098c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100012/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">No Fee Waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this section shall not be waived or reduced.</content></subsection></section>
<section id="d3245e47031" identifier="/us/pl/119/21/tX/stA/ptI/s100013" style="-uslm-lc:I658146"><num class="bold" value="100013">SEC. 100013. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfd7098d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.<?GPOvSpace 01?></p><p class="leftAlign firstIndent0 fontsize8" id="xcfd7098e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1812">8 USC 1812</ref>.<?GPOvSpace -01?></p></sidenote><heading>FEES RELATING TO APPLICATIONS FOR ADJUSTMENT OF STATUS.</heading><subsection class="firstIndent0 fontsize10" id="ycfdb9d6f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Fee for Filing an Application to Adjust Status to That of a Lawful Permanent Resident<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdb9d70-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdb9d71-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Courts.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fees authorized by law, the Attorney General shall require the payment of a fee, equal to the amount specified in paragraph (2), by any alien who files an application with an immigration court to adjust the alien’s status to that of a lawful permanent resident, or whose application to adjust his or her status to that of a lawful permanent resident is adjudicated in immigration court. Such fee shall be paid at the time such application is filed or before such application is adjudicated by the immigration court.</content></paragraph><paragraph class="fontsize10" id="ycfdb9d72-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdb9d73-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdb9d74-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$1,500; or</content></clause><clause class="fontsize10" id="ycfdb9d75-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdb9d76-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—</chapeau><clause class="fontsize10" id="ycfdb9d77-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and<page identifier="/us/stat/139/375">139 STAT. 375</page></content></clause><clause class="fontsize10" id="ycfdb9d78-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdb9d79-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Disposition of adjustment of status application fees<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfdb9d7a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfdb9d7b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and</content></clause><clause class="fontsize10" id="ycfdb9d7c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdb9d7d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/a/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdb9d7e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Fee for Filing Application for Waiver of Grounds of Inadmissibility<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdb9d7f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdb9d80-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Courts.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fees authorized by law, the Attorney General shall require the payment of a fee, equal to the amount specified in paragraph (2), by any alien at the time such alien files an application with an immigration court for a waiver of a ground of inadmissibility, or before such application is adjudicated by the immigration court.</content></paragraph><paragraph class="fontsize10" id="ycfdb9d81-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdb9d82-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdbc493-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$1,050; or</content></clause><clause class="fontsize10" id="ycfdbc494-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc495-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—</chapeau><clause class="fontsize10" id="ycfdbc496-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></clause><clause class="fontsize10" id="ycfdbc497-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbc498-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Disposition of waiver of ground of admissibility application fees<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfdbc499-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—<page identifier="/us/stat/139/376">139 STAT. 376</page></chapeau><clause class="fontsize10" id="ycfdbc49a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and</content></clause><clause class="fontsize10" id="ycfdbc49b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc49c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdbc49d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Fee for Filing an Application for Temporary Protected Status<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdbc49e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdbc49f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Courts.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fees authorized by law, the Attorney General shall require the payment of a fee, equal to the amount specified in paragraph (2), by any alien at the time such alien files an application with an immigration court for temporary protected status, or before such application is adjudicated by the immigration court.</content></paragraph><paragraph class="fontsize10" id="ycfdbc4a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdbc4a1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdbc4a2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$500; or</content></clause><clause class="fontsize10" id="ycfdbc4a3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc4a4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—</chapeau><clause class="fontsize10" id="ycfdbc4a5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></clause><clause class="fontsize10" id="ycfdbc4a6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbc4a7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Disposition of temporary protected status application fees<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfdbc4a8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfdbc4a9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and</content></clause><clause class="fontsize10" id="ycfdbc4aa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc4ab-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdbc4ac-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Fee for Filing an Appeal of a Decision of an Immigration Judge<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdbc4ad-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in paragraph (3), the Attorney General shall require, in addition to any other fees authorized by law, the payment of a fee, equal to the amount <page identifier="/us/stat/139/377">139 STAT. 377</page>
specified in paragraph (2), by any alien at the time such alien files an appeal from a decision of an immigration judge.</content></paragraph><paragraph class="fontsize10" id="ycfdbc4ae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdbc4af-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdbc4b0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$900; or</content></clause><clause class="fontsize10" id="ycfdbc4b1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc4b2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—</chapeau><clause class="fontsize10" id="ycfdbc4b3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></clause><clause class="fontsize10" id="ycfdbc4b4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbc4b5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Exception<inline class="noSmallCaps">.—</inline></heading><content>The fee required under paragraph (1) shall not apply to the appeal of a bond decision.</content></paragraph><paragraph class="fontsize10" id="ycfdbc4b6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Disposition of fees for appealing immigration judge decisions<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfdbc4b7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfdbc4b8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/4/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and</content></clause><clause class="fontsize10" id="ycfdbc4b9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/4/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc4ba-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/d/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdbc4bb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Fee for Filing an Appeal From a Decision of an Officer of the Department of Homeland Security<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdbc4bc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fees authorized by law, the Attorney General shall require the payment of a fee, equal to the amount specified in paragraph (2), by any alien at the time such alien files an appeal of a decision of an officer of the Department of Homeland Security.</content></paragraph><paragraph class="fontsize10" id="ycfdbc4bd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdbc4be-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdbc4bf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$900; or</content></clause><clause class="fontsize10" id="ycfdbc4c0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc4c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—<page identifier="/us/stat/139/378">139 STAT. 378</page></chapeau><clause class="fontsize10" id="ycfdbc4c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></clause><clause class="fontsize10" id="ycfdbc4c3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbc4c4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Disposition of fees for appealing department of homeland security officer decisions<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfdbc4c5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfdbc4c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and</content></clause><clause class="fontsize10" id="ycfdbc4c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc4c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/e/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdbc4c9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Fee for Filing an Appeal From a Decision of an Adjudicating Official in a Practitioner Disciplinary Case<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdbc4ca-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fees authorized by law, the Attorney General shall require the payment of a fee, equal to the amount specified in paragraph (2), by any practitioner at the time such practitioner files an appeal from a decision of an adjudicating official in a practitioner disciplinary case.</content></paragraph><paragraph class="fontsize10" id="ycfdbc4cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdbc4cc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdbc4cd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$1,325; or</content></clause><clause class="fontsize10" id="ycfdbc4ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc4cf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—</chapeau><clause class="fontsize10" id="ycfdbc4d0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></clause><clause class="fontsize10" id="ycfdbc4d1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbc4d2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Disposition of fees for appealing department of homeland security officer decisions<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—<page identifier="/us/stat/139/379">139 STAT. 379</page></chapeau><subparagraph class="fontsize10" id="ycfdbc4d3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfdbc4d4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and</content></clause><clause class="fontsize10" id="ycfdbc4d5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc4d6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/f/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdbc4d7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">(g) </num><heading class="fontsize10 smallCaps">Fee for Filing a Motion to Reopen or a Motion to Reconsider<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdbc4d8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdbc4d9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Courts.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Except as provided in paragraph (3), in addition to any other fees authorized by law, the Attorney General shall require the payment of a fee, equal to the amount specified in paragraph (2), by any alien at the time such alien files a motion to reopen or motion to reconsider a decision of an immigration judge or the Board of Immigration Appeals.</content></paragraph><paragraph class="fontsize10" id="ycfdbc4da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdbc4db-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdbc4dc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$900; or</content></clause><clause class="fontsize10" id="ycfdbc4dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbc4de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—</chapeau><clause class="fontsize10" id="ycfdbc4df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></clause><clause class="fontsize10" id="ycfdbc4e0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbeaf1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Exceptions<inline class="noSmallCaps">.—</inline></heading><chapeau>The fee required under paragraph (1) shall not apply to—</chapeau><subparagraph class="fontsize10" id="ycfdbeaf2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>a motion to reopen a removal order entered in absentia if such motion is filed in accordance with section 240(b)(5)(C)(ii) (<ref href="/us/usc/t8/s1229a/b/5/C/ii">8 U.S.C. 1229a(b)(5)(C)(ii)</ref>); or</content></subparagraph><subparagraph class="fontsize10" id="ycfdbeaf3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdbeaf4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>a motion to reopen a deportation order entered in absentia if such motion is filed in accordance with section 242B(c)(3)(B) prior to April 1, 1997.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbeaf5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Disposition of fees for filing certain motions<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfdbeaf6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfdbeaf7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/4/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and<page identifier="/us/stat/139/380">139 STAT. 380</page></content></clause><clause class="fontsize10" id="ycfdbeaf8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/4/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbeaf9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/g/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdbeafa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="h">(h) </num><heading class="fontsize10 smallCaps">Fee for Filing Application for Suspension of Deportation<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdbeafb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fees authorized by law, the Attorney General shall require the payment of a fee, equal to the amount specified in paragraph (2), by any alien at the time such alien files an application with an immigration court for suspension of deportation.</content></paragraph><paragraph class="fontsize10" id="ycfdbeafc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdbeafd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdbeafe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$600; or</content></clause><clause class="fontsize10" id="ycfdbeaff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbeb00-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—</chapeau><clause class="fontsize10" id="ycfdbeb01-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></clause><clause class="fontsize10" id="ycfdbeb02-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbeb03-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Disposition of fees for filing application for suspension of deportation<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfdbeb04-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfdbeb05-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and</content></clause><clause class="fontsize10" id="ycfdbeb06-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbeb07-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/h/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdbeb08-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10 smallCaps">Fee for Filing Application for Cancellation of Removal for Certain Permanent Residents<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdbeb09-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdbeb0a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Courts.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fees authorized by law, the Attorney General shall require the payment of a fee, equal to the amount specified in paragraph (2), by any alien at the time such alien files an application with an immigration court an application for cancellation of removal for an alien who is a lawful permanent resident.</content></paragraph><paragraph class="fontsize10" id="ycfdbeb0b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/381">139 STAT. 381</page></chapeau><subparagraph class="fontsize10" id="ycfdbeb0c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdbeb0d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$600; or</content></clause><clause class="fontsize10" id="ycfdbeb0e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbeb0f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—</chapeau><clause class="fontsize10" id="ycfdbeb10-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></clause><clause class="fontsize10" id="ycfdbeb11-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbeb12-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Disposition of fees for filing application for cancellation of removal<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfdbeb13-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfdbeb14-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and</content></clause><clause class="fontsize10" id="ycfdbeb15-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbeb16-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/i/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdbeb17-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="j">(j) </num><heading class="fontsize10 smallCaps">Fee for Filing an Application for Cancellation of Removal and Adjustment of Status for Certain Nonpermanent Residents<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdbeb18-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fees authorized by law, the Attorney General shall require the payment of a fee, equal to the amount specified in paragraph (2), by any alien who is not a lawful permanent resident at the time such alien files an application with an immigration court for cancellation of removal and adjustment of status for any alien.</content></paragraph><paragraph class="fontsize10" id="ycfdbeb19-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Amount specified<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdbeb1a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this paragraph shall be the greater of—</chapeau><clause class="fontsize10" id="ycfdbeb1b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/2/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>$1,500; or</content></clause><clause class="fontsize10" id="ycfdbeb1c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/2/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>such amount as the Attorney General may establish, by rule.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbeb1d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this paragraph shall be equal to the sum of—</chapeau><clause class="fontsize10" id="ycfdbeb1e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/2/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></clause><clause class="fontsize10" id="ycfdbeb1f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/2/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the product resulting from the multiplication of the amount referred to in clause (i) by the percentage <page identifier="/us/stat/139/382">139 STAT. 382</page>
(if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdbeb20-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Disposition of fees for filing application for cancellation of removal<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><subparagraph class="fontsize10" id="ycfdbeb21-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>not more than 25 percent of the fees collected pursuant to this subsection—</chapeau><clause class="fontsize10" id="ycfdbeb22-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/3/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>shall be derived by transfer from the Immigration Examinations Fee Account under section 286(n) (<ref href="/us/usc/t8/s1356/n">8 U.S.C. 1356(n)</ref>); and</content></clause><clause class="fontsize10" id="ycfdbeb23-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/3/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdbeb24-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/j/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdbeb25-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100013/k" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="k">(k) </num><heading class="fontsize10 smallCaps">Limitation on Use of Funds<inline class="noSmallCaps">.—</inline></heading><content>No fees collected pursuant to this section may be expended by the Executive Office for Immigration Review for the Legal Orientation Program, or for any successor program.</content></subsection></section>
<section id="d3245e47945" identifier="/us/pl/119/21/tX/stA/ptI/s100014" role="instruction" style="-uslm-lc:I658146"><num class="bold" value="100014">SEC. 100014. </num><heading>ELECTRONIC SYSTEM FOR TRAVEL AUTHORIZATION FEE.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfdc3946-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 217(h)(3)(B) (<ref href="/us/usc/t8/s1187/h/3/B">8 U.S.C. 1187(h)(3)(B)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfdc3947-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100014/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in clause (i)—</chapeau><subparagraph class="fontsize10" id="ycfdc3948-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100014/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subclause (I), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph><subparagraph class="fontsize10" id="ycfdc3949-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100014/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in subclause (II)—</chapeau><clause class="fontsize10" id="ycfdc394a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100014/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>of not less than $10</quotedText>” after “<quotedText>an amount</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfdc394b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100014/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfdc394c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100014/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subclause class="indentUp2 fontsize10" id="ycfdc605d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>not less than $13 per travel authorization.”</content></subclause></quotedContent>;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdc605e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100014/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (iii), by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 31, 2028</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>October 31, 2034</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfdc605f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100014/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><clause class="indentUp2 fontsize10" id="ycfdc6060-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><heading class="fontsize10 smallCaps">Subsequent adjustment<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026 and each subsequent fiscal year, the amount specified in clause (i)(II) for a fiscal year shall be equal to the sum of—</chapeau><subclause class="fontsize10" id="ycfdc6061-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">“(I) </num><content>the amount of the fee required under this subparagraph during the most recently concluded fiscal year; and</content></subclause><subclause class="fontsize10" id="ycfdc6062-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>the product of the amount referred to in subclause (I) multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.”</content></subclause></clause></quotedContent>.</content></paragraph></section>
<section id="d3245e48044" identifier="/us/pl/119/21/tX/stA/ptI/s100015" style="-uslm-lc:I658146"><num class="bold" value="100015">SEC. 100015. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdc6063-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1813">8 USC 1813</ref>.</p></sidenote><heading>ELECTRONIC VISA UPDATE SYSTEM FEE.</heading><subsection class="firstIndent0 fontsize10" id="ycfdcfca4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment <page identifier="/us/stat/139/383">139 STAT. 383</page>
of a fee, in the amount specified in subsection (b), by any alien subject to the Electronic Visa Update System at the time of such alien’s enrollment in such system.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfdcfca5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Amount Specified<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdcfca6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this subsection shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfdcfca7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$30; or</content></subparagraph><subparagraph class="fontsize10" id="ycfdcfca8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdcfca9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdcfcaa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026 and each subsequent fiscal year, the amount specified in this subsection shall be equal to the sum of—</chapeau><subparagraph class="fontsize10" id="ycfdcfcab-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection during the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfdcfcac-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $0.25.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdcfcad-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Disposition of Electronic Visa Update System Fees<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdcfcae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/c/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Section 286 (<ref href="/us/usc/t8/s1356">8 U.S.C. 1356</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentDown1 firstIndent0 fontsize10" id="ycfdd23bf-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="w">“(w) </num><heading class="fontsize10 smallCaps">CBP Electronic Visa Update System Account<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdd23c0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">Establishment<inline class="noSmallCaps">.—</inline></heading><content>There is established in the general fund of the Treasury a separate account, which shall be known as the ‘CBP Electronic Visa Update System Account’ (referred to in this subsection as the ‘Account’).</content></paragraph><paragraph class="fontsize10" id="ycfdd23c1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Deposits<inline class="noSmallCaps">.—</inline></heading><chapeau>There shall be deposited into the Account an amount equal to the difference between—</chapeau><subparagraph class="fontsize10" id="ycfdd23c2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>all of the fees received pursuant to section 100015 of the Act entitled ‘An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14’ (119th Congress); and</content></subparagraph><subparagraph class="fontsize10" id="ycfdd23c3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>an amount equal to $5 multiplied by the number of payments collected pursuant to such section.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdd23c4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><chapeau>Amounts deposited in the Account—</chapeau><subparagraph class="fontsize10" id="ycfdd23c5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>are hereby appropriated to make payments and offset program costs in accordance with section 100015 of the Act entitled ‘An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14’ (119th Congress), without further appropriation; and</content></subparagraph><subparagraph class="fontsize10" id="ycfdd23c6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>shall remain available until expended for any U.S. Customs and Border Protection costs associated with administering the CBP Electronic Visa Update System.”</content></subparagraph></paragraph></subsection></quotedContent>.</content></paragraph><paragraph class="fontsize10" id="ycfdd23c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Remaining fees<inline class="noSmallCaps">.—</inline></heading><content>Of the fees collected pursuant to this section, an amount equal to $5 multiplied by the number of payments collected pursuant to this section shall be deposited to the general fund of the Treasury.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdd23c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100015/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">No Fee Waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this section shall not be waived or reduced.<page identifier="/us/stat/139/384">139 STAT. 384</page></content></subsection></section>
<section id="d3245e48201" identifier="/us/pl/119/21/tX/stA/ptI/s100016" style="-uslm-lc:I658146"><num class="bold" value="100016">SEC. 100016. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdd23c9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1814">8 USC 1814</ref>.</p></sidenote><heading>FEE FOR ALIENS ORDERED REMOVED IN ABSENTIA.</heading><subsection class="firstIndent0 fontsize10" id="ycfddc00a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfddc00b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reimbursement.</p></sidenote><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>As partial reimbursement for the cost of arresting an alien described in this section, the Secretary of Homeland Security, except as provided in subsection (c), shall require the payment of a fee, equal to the amount specified in subsection (b) on any alien who—</chapeau><paragraph class="fontsize10" id="ycfddc00c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>is ordered removed in absentia pursuant to section 240(b)(5) (<ref href="/us/usc/t8/s1229a/b/5">8 U.S.C. 1229a(b)(5)</ref>); and</content></paragraph><paragraph class="fontsize10" id="ycfddc00d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>is subsequently arrested by U.S. Immigration and Customs Enforcement.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfddc00e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Amount Specified<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfdde71f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this section shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfdde720-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$5,000; or</content></subparagraph><subparagraph class="fontsize10" id="ycfdde721-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdde722-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdde723-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><subparagraph class="fontsize10" id="ycfdde724-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfdde725-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdde726-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Exception<inline class="noSmallCaps">.—</inline></heading><content>The fee described in this section shall not apply to any alien who was ordered removed in absentia if such order was rescinded pursuant to section 240(b)(5)(C) (<ref href="/us/usc/t8/s1229a/b/5/C">8 U.S.C. 1229a(b)(5)(C)</ref>).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfdde727-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Disposition of Removal in Absentia Fees<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><paragraph class="fontsize10" id="ycfdde728-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>50 percent of the fees collected pursuant to this section—</chapeau><subparagraph class="fontsize10" id="ycfdde729-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/d/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall be credited to U.S. Immigration and Customs Enforcement;</content></subparagraph><subparagraph class="fontsize10" id="ycfdde72a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/d/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>shall be deposited into the Detention and Removal Office Fee Account; and</content></subparagraph><subparagraph class="fontsize10" id="ycfdde72b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/d/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>may be retained and expended by U.S. Immigration and Customs Enforcement without further appropriation; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdde72c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>any amounts collected pursuant to this section that are not credited to U.S. Immigration and Customs Enforcement pursuant to paragraph (1) shall be deposited into the general fund of the Treasury.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfdde72d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100016/e" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">No Fee Waiver<inline class="noSmallCaps">.—</inline></heading><content>Fees required to be paid under this section shall not be waived or reduced.</content></subsection></section>
<section id="d3245e48325" identifier="/us/pl/119/21/tX/stA/ptI/s100017" style="-uslm-lc:I658146"><num class="bold" value="100017">SEC. 100017. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfdde72e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t8/s1815">8 USC 1815</ref>.</p></sidenote><heading>INADMISSIBLE ALIEN APPREHENSION FEE.</heading><subsection class="firstIndent0 fontsize10" id="ycfde5c5f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><content>In addition to any other fee authorized by law, the Secretary of Homeland Security shall require the payment of a fee, equal to the amount specified in subsection (b), by any inadmissible alien at the time such alien is apprehended between ports of entry.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfde5c60-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Amount Specified<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/385">139 STAT. 385</page></chapeau><paragraph class="fontsize10" id="ycfde5c61-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Initial amount<inline class="noSmallCaps">.—</inline></heading><chapeau>For fiscal year 2025, the amount specified in this section shall be the greater of—</chapeau><subparagraph class="fontsize10" id="ycfde5c62-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/b/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>$5,000; or</content></subparagraph><subparagraph class="fontsize10" id="ycfde5c63-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/b/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfde5c64-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Regulations.</p></sidenote><content>such amount as the Secretary of Homeland Security may establish, by rule.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfde5c65-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Annual adjustments for inflation<inline class="noSmallCaps">.—</inline></heading><chapeau>During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of—</chapeau><subparagraph class="fontsize10" id="ycfde5c66-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/b/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the amount of the fee required under this subsection for the most recently concluded fiscal year; and</content></subparagraph><subparagraph class="fontsize10" id="ycfde5c67-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/b/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the product resulting from the multiplication of the amount referred to in subparagraph (A) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfde5c68-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Disposition of Inadmissible Alien Apprehension Fees<inline class="noSmallCaps">.—</inline></heading><chapeau>During each fiscal year—</chapeau><paragraph class="fontsize10" id="ycfde5c69-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>50 percent of the fees collected pursuant to this section—</chapeau><subparagraph class="fontsize10" id="ycfde5c6a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/c/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>shall be credited to U.S. Immigration and Customs Enforcement;</content></subparagraph><subparagraph class="fontsize10" id="ycfde5c6b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/c/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>shall be deposited into the Detention and Removal Office Fee Account; and</content></subparagraph><subparagraph class="fontsize10" id="ycfde5c6c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/c/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>may be retained and expended by U.S. Immigration and Customs Enforcement without further appropriation; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfde5c6d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>any amounts collected pursuant to this section that are not credited to U.S. Immigration and Customs Enforcement pursuant to paragraph (1) shall be deposited into the general fund of the Treasury.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfde5c6e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100017/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Disposition of Inadmissible Alien Apprehension Fees<inline class="noSmallCaps">.—</inline></heading><content>All of the fees collected pursuant to this section shall be deposited into the general fund of the Treasury.</content></subsection></section>
<section id="d3245e48424" identifier="/us/pl/119/21/tX/stA/ptI/s100018" role="instruction" style="-uslm-lc:I658146"><num class="bold" value="100018">SEC. 100018. </num><heading>AMENDMENT TO AUTHORITY TO APPLY FOR ASYLUM.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfde837f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 208(d)(3) (<ref href="/us/usc/t8/s1158/d/3">8 U.S.C. 1158(d)(3)</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfde8380-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100018/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in the first sentence, by <amendingAction type="delete">striking</amendingAction> “<quotedText>may</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>shall</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycfde8381-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptI/s100018/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>Such fees shall not exceed</quotedText>” and all that follows and <amendingAction type="insert">inserting</amendingAction> the following: “<quotedText>Nothing in this paragraph may be construed to limit the authority of the Attorney General to set additional adjudication and naturalization fees in accordance with section 286(m).</quotedText>”.</content></paragraph></section>
</part>
<part id="d3245e48460" identifier="/us/pl/119/21/tX/stA/ptII" style="-uslm-lc:I658173"><num value="II">PART II—</num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfde8382-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Appropriations authorizations.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfde8383-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Time periods.</p></sidenote><heading>IMMIGRATION AND LAW ENFORCEMENT FUNDING</heading>
<section id="d3245e48470" identifier="/us/pl/119/21/tX/stA/ptII/s100051" style="-uslm-lc:I658146"><num class="bold" value="100051">SEC. 100051. </num><heading>APPROPRIATION FOR THE DEPARTMENT OF HOMELAND SECURITY.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfdf94f4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated to the Secretary of Homeland Security for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $2,055,000,000, to remain available through September 30, 2029, for the following purposes:<page identifier="/us/stat/139/386">139 STAT. 386</page></chapeau><paragraph class="fontsize10" id="ycfdf94f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Immigration and enforcement activities<inline class="noSmallCaps">.—</inline></heading><content>Hiring and training of additional U.S. Customs and Border Protection agents, and the necessary support staff, to carry out immigration enforcement activities.</content></paragraph><paragraph class="fontsize10" id="ycfdf94f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Departures and removals<inline class="noSmallCaps">.—</inline></heading><content>Funding for transportation costs and related costs associated with the departure or removal of aliens.</content></paragraph><paragraph class="fontsize10" id="ycfdf94f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Personnel assignments<inline class="noSmallCaps">.—</inline></heading><content>Funding for the assignment of Department of Homeland Security employees and State officers to carry out immigration enforcement activities pursuant to sections 103(a) and 287(g) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1103/a">8 U.S.C. 1103(a)</ref> and 1357(g)).</content></paragraph><paragraph class="fontsize10" id="ycfdf94f8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Background checks<inline class="noSmallCaps">.—</inline></heading><content>Hiring additional staff and investing the necessary resources to enhance screening and vetting of all aliens seeking entry into United States, consistent with section 212 of such Act (<ref href="/us/usc/t8/s1182">8 U.S.C. 1182</ref>), or intending to remain in the United States, consistent with section 237 of such Act (<ref href="/us/usc/t8/s1227">8 U.S.C. 1227</ref>).</content></paragraph><paragraph class="fontsize10" id="ycfdf94f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Protecting alien children from exploitation<inline class="noSmallCaps">.—</inline></heading><chapeau>In instances of aliens and alien children entering the United States without a valid visa, funding is provided for the purposes of—</chapeau><subparagraph class="fontsize10" id="ycfdf94fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/5/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>collecting fingerprints, in accordance with section 262 of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1302">8 U.S.C. 1302</ref>) and subsections (a)(3) and (b) of section 235 of such Act (<ref href="/us/usc/t8/s1225">8 U.S.C. 1225</ref>); and</content></subparagraph><subparagraph class="fontsize10" id="ycfdf94fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/5/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>collecting DNA, in accordance with sections 235(d) and 287(b) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1225/d">8 U.S.C. 1225(d)</ref> and 1357(b)).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdf94fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10 smallCaps">Transporting and return of aliens from contiguous territory<inline class="noSmallCaps">.—</inline></heading><content>Transporting and facilitating the return, pursuant to section 235(b)(2)(C) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1225/b/2/C">8 U.S.C. 1225(b)(2)(C)</ref>), of aliens arriving from contiguous territory.</content></paragraph><paragraph class="fontsize10" id="ycfdf94fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><heading class="fontsize10 smallCaps">State and local participation<inline class="noSmallCaps">.—</inline></heading><chapeau>Funding for State and local participation in homeland security efforts for purposes of—</chapeau><subparagraph class="fontsize10" id="ycfdf94fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/7/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>ending the presence of criminal gangs and criminal organizations throughout the United States;</content></subparagraph><subparagraph class="fontsize10" id="ycfdf94ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/7/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>addressing crime and public safety threats;</content></subparagraph><subparagraph class="fontsize10" id="ycfdf9500-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/7/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>combating human smuggling and trafficking networks throughout the United States;</content></subparagraph><subparagraph class="fontsize10" id="ycfdf9501-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/7/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>supporting immigration enforcement activities; and</content></subparagraph><subparagraph class="fontsize10" id="ycfdf9502-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/7/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><content>providing reimbursement for State and local participation in such efforts.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdf9503-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><heading class="fontsize10 smallCaps">Removal of specified unaccompanied alien children<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfdf9504-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/8/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Funding removal operations for specified unaccompanied alien children.</content></subparagraph><subparagraph class="fontsize10" id="ycfdf9505-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/8/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Use of funds<inline class="noSmallCaps">.—</inline></heading><content>Amounts made available under this paragraph shall only be used for permitting a specified unaccompanied alien child to withdraw the application for admission of the child pursuant to section 235(a)(4) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1225/a/4">8 U.S.C. 1225(a)(4)</ref>).</content></subparagraph><subparagraph class="fontsize10" id="ycfdf9506-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/8/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Definitions<inline class="noSmallCaps">.—</inline></heading><chapeau>In this paragraph:</chapeau><clause class="fontsize10" id="ycfdf9507-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/8/C/i" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><heading class="fontsize10 smallCaps">Specified unaccompanied alien child<inline class="noSmallCaps">.—</inline></heading><chapeau>The term “<term>specified unaccompanied alien child</term>” means an <page identifier="/us/stat/139/387">139 STAT. 387</page>
unaccompanied alien child (as defined in section 462(g) of the Homeland Security Act of 2002 (<ref href="/us/usc/t6/s279/g">6 U.S.C. 279(g)</ref>)) who the Secretary of Homeland Security determines on a case-by-case basis—</chapeau><subclause class="fontsize10" id="ycfdf9508-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/8/C/i/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>has been found by an immigration officer at a land border or port of entry of the United States and is inadmissible under the Immigration and Nationality Act (<ref href="/us/usc/t8/s1101/etseq">8 U.S.C. 1101 et seq.</ref>);</content></subclause><subclause class="fontsize10" id="ycfdf9509-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/8/C/i/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>has not been a victim of severe forms of trafficking in persons, and there is no credible evidence that such child is at risk of being trafficked upon return of the child to the child’s country of nationality or country of last habitual residence; and</content></subclause><subclause class="fontsize10" id="ycfdf950a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/8/C/i/III" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">(III) </num><content>does not have a fear of returning to the child’s country of nationality or country of last habitual residence owing to a credible fear of persecution.</content></subclause></clause><clause class="fontsize10" id="ycfdf950b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/8/C/ii" role="definitions" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><heading class="fontsize10 smallCaps">Severe forms of trafficking in persons<inline class="noSmallCaps">.—</inline></heading><content>The term “<term>severe forms of trafficking in persons</term>” has the meaning given such term in section 103 of the Trafficking Victims Protection Act of 2000 (<ref href="/us/usc/t22/s7102">22 U.S.C. 7102</ref>).</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfdf950c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><heading class="fontsize10 smallCaps">Expedited removal of criminal aliens<inline class="noSmallCaps">.—</inline></heading><content>Funding for the expedited removal of criminal aliens, in accordance with the provisions of section 235(b)(1) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1225/b/1">8 U.S.C. 1225(b)(1)</ref>).</content></paragraph><paragraph class="fontsize10" id="ycfdf950d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><heading class="fontsize10 smallCaps">Removal of certain criminal aliens without further hearings<inline class="noSmallCaps">.—</inline></heading><content>Funding for the removal of certain criminal aliens without further hearings, in accordance with the provisions of section 235(c) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1225/c">8 U.S.C. 1225(c)</ref>).</content></paragraph><paragraph class="fontsize10" id="ycfdf950e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><heading class="fontsize10 smallCaps">Criminal and gang checks for unaccompanied alien children<inline class="noSmallCaps">.—</inline></heading><content>Funding for criminal and gang checks of unaccompanied alien children (as defined in section 462(g) of the Homeland Security Act of 2002 (<ref href="/us/usc/t6/s279/g">6 U.S.C. 279(g)</ref>)) who are 12 years of age and older, including the examination of such unaccompanied alien children for gang-related tattoos and other gang-related markings.</content></paragraph><paragraph class="fontsize10" id="ycfdf950f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100051/12" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="12">(12) </num><heading class="fontsize10 smallCaps">Information technology<inline class="noSmallCaps">.—</inline></heading><content>Information technology investments to support immigration purposes, including improvements to fee and revenue collections.</content></paragraph></section>
<section id="d3245e48712" identifier="/us/pl/119/21/tX/stA/ptII/s100052" style="-uslm-lc:I658146"><num class="bold" value="100052">SEC. 100052. </num><heading>APPROPRIATION FOR U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfe0a680-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated to the Secretary of Homeland Security for U.S. Immigration and Customs Enforcement for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $29,850,000,000, to remain available through September 30, 2029, for the following purposes:</chapeau><paragraph class="fontsize10" id="ycfe0a681-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Hiring and training<inline class="noSmallCaps">.—</inline></heading><content>Hiring and training additional U.S. Immigration and Customs Enforcement personnel, including officers, agents, investigators, and support staff, to carry out immigration enforcement activities and prioritizing and streamlining the hiring of retired U.S. Immigration and Customs Enforcement personnel.<page identifier="/us/stat/139/388">139 STAT. 388</page></content></paragraph><paragraph class="fontsize10" id="ycfe0a682-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Performance, retention, and signing bonuses<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfe0a683-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Providing performance, retention, and signing bonuses for qualified U.S. Immigration and Customs Enforcement personnel in accordance with this subsection.</content></subparagraph><subparagraph class="fontsize10" id="ycfe0a684-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Performance bonuses<inline class="noSmallCaps">.—</inline></heading><content>The Director of U.S. Immigration and Customs Enforcement, at the Director’s discretion, may provide performance bonuses to any U.S. Immigration and Customs Enforcement agent, officer, or attorney who demonstrates exemplary service.</content></subparagraph><subparagraph class="fontsize10" id="ycfe0a685-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Retention bonuses<inline class="noSmallCaps">.—</inline></heading><content>The Director of U.S. Immigration and Customs Enforcement may provide retention bonuses to any U.S. Immigration and Customs Enforcement agent, officer, or attorney who commits to 2 years of additional service with U.S. Immigration and Customs Enforcement to carry out immigration enforcement activities.</content></subparagraph><subparagraph class="fontsize10" id="ycfe0a686-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><heading class="fontsize10 smallCaps">Signing bonuses<inline class="noSmallCaps">.—</inline></heading><chapeau>The Director of U.S. Immigration and Customs Enforcement may provide a signing bonus to any U.S. Immigration and Customs Enforcement agent, officer, or attorney who—</chapeau><clause class="fontsize10" id="ycfe0a687-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/D/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe0a688-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>is hired on or after the date of the enactment of this Act; and</content></clause><clause class="fontsize10" id="ycfe0a689-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/D/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>who commits to 5 years of service with U.S. Immigration and Customs Enforcement to carry out immigration enforcement activities.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfe0a68a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/E" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="E">(E) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe0a68b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Contracts.</p></sidenote><heading class="fontsize10 smallCaps">Service agreement<inline class="noSmallCaps">.—</inline></heading><chapeau>In providing a retention or signing bonus under this paragraph, the Director of U.S. Immigration and Customs Enforcement shall provide each qualifying individual with a written service agreement that includes—</chapeau><clause class="fontsize10" id="ycfe0a68c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/E/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the commencement and termination dates of the required service period (or provisions for the determination of such dates);</content></clause><clause class="fontsize10" id="ycfe0a68d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/E/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the amount of the bonus; and</content></clause><clause class="fontsize10" id="ycfe0a68e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/E/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><chapeau>any other term or condition under which the bonus is payable, subject to the requirements of this paragraph, including—</chapeau><subclause class="fontsize10" id="ycfe0a68f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/E/iii/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>the conditions under which the agreement may be terminated before the agreed-upon service period has been completed; and</content></subclause><subclause class="fontsize10" id="ycfe0a690-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/2/E/iii/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>the effect of a termination described in subclause (I).</content></subclause></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe0a691-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Recruitment, hiring, and onboarding<inline class="noSmallCaps">.—</inline></heading><chapeau>Facilitating the recruitment, hiring, and onboarding of additional U.S. Immigration and Customs Enforcement personnel to carry out immigration enforcement activities, including by—</chapeau><subparagraph class="fontsize10" id="ycfe0a692-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>investing in information technology, recruitment, and marketing; and</content></subparagraph><subparagraph class="fontsize10" id="ycfe0a693-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>hiring staff necessary to carry out information technology, recruitment, and marketing activities.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe0a694-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><heading class="fontsize10 smallCaps">Transportation<inline class="noSmallCaps">.—</inline></heading><content>Funding for transportation costs and related costs associated with alien departure or removal operations.</content></paragraph><paragraph class="fontsize10" id="ycfe0cda5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Information technology<inline class="noSmallCaps">.—</inline></heading><content>Funding for information technology investments to support enforcement and removal operations, including improvements to fee collections.<page identifier="/us/stat/139/389">139 STAT. 389</page></content></paragraph><paragraph class="fontsize10" id="ycfe0cda6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10 smallCaps">Facility upgrades<inline class="noSmallCaps">.—</inline></heading><content>Funding for facility upgrades to support enforcement and removal operations.</content></paragraph><paragraph class="fontsize10" id="ycfe0cda7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><heading class="fontsize10 smallCaps">Fleet modernization<inline class="noSmallCaps">.—</inline></heading><content>Funding for fleet modernization to support enforcement and removal operations.</content></paragraph><paragraph class="fontsize10" id="ycfe0cda8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/8" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="8">(8) </num><heading class="fontsize10 smallCaps">Family unity<inline class="noSmallCaps">.—</inline></heading><chapeau>Promoting family unity by—</chapeau><subparagraph class="fontsize10" id="ycfe0cda9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/8/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><chapeau>maintaining the care and custody, during the period in which a charge described in clause (i) is pending, in accordance with applicable laws, of an alien who—</chapeau><clause class="fontsize10" id="ycfe0cdaa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/8/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>is charged only with a misdemeanor offense under section 275(a) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1325/a">8 U.S.C. 1325(a)</ref>); and</content></clause><clause class="fontsize10" id="ycfe0cdab-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/8/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>entered the United States with the alien’s child who has not attained 18 years of age; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfe0cdac-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/8/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>detaining such an alien with the alien’s child.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe0cdad-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/9" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">(9) </num><heading class="fontsize10">287(g)<inline class="smallCaps"> agreements</inline>.—</heading><content>Expanding, facilitating, and implementing agreements under section 287(g) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1357/g">8 U.S.C. 1357(g)</ref>).</content></paragraph><paragraph class="fontsize10" id="ycfe0cdae-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/10" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="10">(10) </num><heading class="fontsize10 smallCaps">Victims of immigration crime engagement office<inline class="noSmallCaps">.—</inline></heading><content>Hiring and training additional staff to carry out the mission of the Victims of Immigration Crime Engagement Office and for providing nonfinancial assistance to the victims of crimes perpetrated by aliens who are present in the United States without authorization.</content></paragraph><paragraph class="fontsize10" id="ycfe0cdaf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100052/11" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="11">(11) </num><heading class="fontsize10 smallCaps">Office of the principal legal advisor<inline class="noSmallCaps">.—</inline></heading><content>Hiring additional attorneys and the necessary support staff within the Office of the Principal Legal Advisor to represent the Department of Homeland Security in immigration enforcement and removal proceedings.</content></paragraph></section>
<section id="d3245e48920" identifier="/us/pl/119/21/tX/stA/ptII/s100053" style="-uslm-lc:I658146"><num class="bold" value="100053">SEC. 100053. </num><heading>APPROPRIATION FOR FEDERAL LAW ENFORCEMENT TRAINING CENTERS.</heading><subsection class="firstIndent0 fontsize10" id="ycfe0f3c0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100053/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated to the Secretary of Homeland Security for the Federal Law Enforcement Training Centers for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $750,000,000, to remain available until September 30, 2029, for the purposes described in subsections (b) and (c).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe0f3c1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100053/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Training<inline class="noSmallCaps">.—</inline></heading><content>Not less than $285,000,000 of the amounts available under subsection (a) shall be for supporting the training of newly hired Federal law enforcement personnel employed by the Department of Homeland Security and State and local law enforcement agencies operating in support of the Department of Homeland Security.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe0f3c2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100053/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Facilities<inline class="noSmallCaps">.—</inline></heading><content>Not more than $465,000,000 of the amounts available under subsection (a) shall be for procurement, construction and maintenance of, improvements to, training equipment for, and related expenses, of facilities of the Federal Law Enforcement Training Centers.</content></subsection></section>
<section id="d3245e48949" identifier="/us/pl/119/21/tX/stA/ptII/s100054" style="-uslm-lc:I658146"><num class="bold" value="100054">SEC. 100054. </num><heading>APPROPRIATION FOR THE DEPARTMENT OF JUSTICE.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfe20533-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated to the Attorney General for the Department of Justice for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $3,330,000,000, to remain available through September 30, 2029, for the following purposes:</chapeau><paragraph class="fontsize10" id="ycfe20534-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Executive office for immigration review<inline class="noSmallCaps">.—</inline></heading><chapeau><page identifier="/us/stat/139/390">139 STAT. 390</page></chapeau><subparagraph class="fontsize10" id="ycfe20535-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Hiring immigration judges and necessary support staff for the Executive Office for Immigration Review to address the backlog of petitions, cases, and removals.</content></subparagraph><subparagraph class="fontsize10" id="ycfe20536-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe20537-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><heading class="fontsize10 smallCaps">Staffing level<inline class="noSmallCaps">.—</inline></heading><content>Effective November 1, 2028, the Executive Office for Immigration Review shall be comprised of not more than 800 immigration judges, along with the necessary support staff.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe20538-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Combating drug trafficking<inline class="noSmallCaps">.—</inline></heading><content>Funding efforts to combat drug trafficking (including trafficking of fentanyl and its precursor chemicals) and illegal drug use.</content></paragraph><paragraph class="fontsize10" id="ycfe20539-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Prosecution of immigration matters<inline class="noSmallCaps">.—</inline></heading><content>Funding efforts to investigate and prosecute immigration matters, gang-related crimes involving aliens, child trafficking and smuggling involving aliens within the United States, unlawful voting by aliens, violations of the Alien Registration Act, 1940 (54 Stat., chapter 439), and violations of or fraud relating to title IV of the Personal Responsibility and Work Opportunity Act of 1996 (<ref href="/us/pl/104/193">Public Law 104–193</ref>; <ref href="/us/stat/110/2277">110 Stat. 2277</ref>), including hiring additional Department of Justice personnel to investigate and prosecute such matters.</content></paragraph><paragraph class="fontsize10" id="ycfe2053a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe2053b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Courts.</p></sidenote><heading class="fontsize10 smallCaps">Nonparty or other injunctive relief<inline class="noSmallCaps">.—</inline></heading><content>Hiring additional attorneys and necessary support staff for the purpose of continuing implementation of assignments by the Attorney General pursuant to sections 516, 517, and 518 of <ref href="/us/usc/t28">title 28, United States Code</ref>, to conduct litigation and attend to the interests of the United States in suits pending in a court of the United States or in a court of a State in suits seeking nonparty or other injunctive relief against the Federal Government.</content></paragraph><paragraph class="fontsize10" id="ycfe2053c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><heading class="fontsize10 smallCaps">Edward byrne memorial justice assistance grant program and office of community oriented policing<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfe2053d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/5/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>Increasing funding for the Edward Byrne Memorial Justice Assistance Grant Program and the Office of Community Oriented Policing for initiatives associated with—</chapeau><clause class="fontsize10" id="ycfe2053e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/5/A/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>investigating and prosecuting violent crime;</content></clause><clause class="fontsize10" id="ycfe2053f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/5/A/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>criminal enforcement initiatives; and</content></clause><clause class="fontsize10" id="ycfe20540-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/5/A/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><content>immigration enforcement and removal efforts.</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfe20541-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/5/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Limitations<inline class="noSmallCaps">.—</inline></heading><content>No funds made available under this subsection shall be made available to community violence intervention and prevention initiative programs.</content></subparagraph><subparagraph class="fontsize10" id="ycfe20542-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/5/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe20543-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading class="fontsize10 smallCaps">Eligibility<inline class="noSmallCaps">.—</inline></heading><content>To be eligible to receive funds made available under this subsection, a State or local government shall be in full compliance, as determined by the Attorney General, with section 642 of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (<ref href="/us/usc/t8/s1373">8 U.S.C. 1373</ref>).</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe20544-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><heading class="fontsize10 smallCaps">Fiscally responsible lawsuit settlements<inline class="noSmallCaps">.—</inline></heading><content>Hiring additional attorneys and necessary support staff for the purpose of maximizing lawsuit settlements that require the payment of fines and penalties to the Treasury of the United States in lieu of providing for the payment to any person or entity other than the United States, other than a payment that provides restitution or otherwise directly remedies actual harm directly and proximately caused by the party making the payment, or constitutes payment for services rendered in connection with the case.<page identifier="/us/stat/139/391">139 STAT. 391</page></content></paragraph><paragraph class="fontsize10" id="ycfe20545-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><heading class="fontsize10 smallCaps">Compensation for incarceration of criminal aliens<inline class="noSmallCaps">.—</inline></heading><subparagraph class="fontsize10" id="ycfe20546-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>Providing compensation to a State or political subdivision of a State for the incarceration of criminal aliens.</content></subparagraph><subparagraph class="fontsize10" id="ycfe20547-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><heading class="fontsize10 smallCaps">Use of funds<inline class="noSmallCaps">.—</inline></heading><chapeau>The amounts made available under subparagraph (A) shall only be used to compensate a State or political subdivision of a State, as appropriate, with respect to the incarceration of an alien who—</chapeau><clause class="fontsize10" id="ycfe20548-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>has been convicted of a felony or 2 or more misdemeanors; and</content></clause><clause class="fontsize10" id="ycfe20549-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii)</num><subclause class="inline" id="ycfe2054a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/B/ii/I"><num value="I">(I) </num><content>entered the United States without inspection or at any time or place other than as designated by the Secretary of Homeland Security;</content></subclause><subclause class="indentUp0 fontsize10" id="ycfe2054b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/B/ii/II" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>was the subject of removal proceedings at the time the alien was taken into custody by the State or a political subdivision of the State; or</content></subclause><subclause class="indentUp0 fontsize10" id="ycfe2054c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/B/ii/III" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">(III) </num><content>was admitted as a nonimmigrant and, at the time the alien was taken into custody by the State or a political subdivision of the State, has failed to maintain the nonimmigrant status in which the alien was admitted, or to which it was changed, or to comply with the conditions of any such status.</content></subclause></clause></subparagraph><subparagraph class="fontsize10" id="ycfe2054d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><chapeau>Amounts made available under this subsection shall be distributed to more than 1 State. The amounts made available under subparagraph (A) may not be used to compensate any State or political subdivision of a State if the State or political subdivision of the State prohibits or in any way restricts a Federal, State, or local government entity, official, or other personnel from doing any of the following:</chapeau><clause class="fontsize10" id="ycfe2054e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>Complying with the immigration laws (as defined in section 101(a)(17) of the Immigration and Nationality Act (<ref href="/us/usc/t8/s1101/a/17">8 U.S.C. 1101(a)(17)</ref>)).</content></clause><clause class="fontsize10" id="ycfe2054f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>Assisting or cooperating with Federal law enforcement entities, officials, or other personnel regarding the enforcement of the immigration laws.</content></clause><clause class="fontsize10" id="ycfe20550-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/C/iii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">(iii) </num><chapeau>Undertaking any of the following law enforcement activities as such activities relate to information regarding the citizenship or immigration status, lawful or unlawful, the inadmissibility or deportability, and the custody status, of any individual:</chapeau><subclause class="fontsize10" id="ycfe20551-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/C/iii/I" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="I">(I) </num><content>Making inquiries to any individual to obtain such information regarding such individual or any other individuals.</content></subclause><subclause class="fontsize10" id="ycfe20552-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/C/iii/II" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">(II) </num><content>Notifying the Federal Government regarding the presence of individuals who are encountered by law enforcement officials or other personnel of a State or political subdivision of a State.</content></subclause><subclause class="fontsize10" id="ycfe22c63-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100054/7/C/iii/III" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">(III) </num><content>Complying with requests for such information from Federal law enforcement entities, officials, or other personnel.<page identifier="/us/stat/139/392">139 STAT. 392</page></content></subclause></clause></subparagraph></paragraph></section>
<section id="d3245e49166" identifier="/us/pl/119/21/tX/stA/ptII/s100055" style="-uslm-lc:I658146"><num class="bold" value="100055">SEC. 100055. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe22c64-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180"><ref href="/us/usc/t34/s61101">34 USC 61101</ref>.</p></sidenote><heading>BRIDGING IMMIGRATION-RELATED DEFICITS EXPERIENCED NATIONWIDE REIMBURSEMENT FUND.</heading><subsection class="firstIndent0 fontsize10" id="ycfe2a195-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Establishment<inline class="noSmallCaps">.—</inline></heading><content>There is established within the Department of Justice a fund, to be known as the “Bridging Immigration-related Deficits Experienced Nationwide (BIDEN) Reimbursement Fund” (referred to in this section as the “Fund”).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe2a196-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Use of Funds<inline class="noSmallCaps">.—</inline></heading><chapeau>The Attorney General shall use amounts appropriated or otherwise made available for the Fund for grants to eligible States, State agencies, and units of local government, pursuant to their existing statutory authorities, for any of the following purposes:</chapeau><paragraph class="fontsize10" id="ycfe2a197-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>Locating and apprehending aliens who have committed a crime under Federal, State, or local law, in addition to being unlawfully present in the United States.</content></paragraph><paragraph class="fontsize10" id="ycfe2a198-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>Collection and analysis of law enforcement investigative information within the United States to counter gang or other criminal activity.</content></paragraph><paragraph class="fontsize10" id="ycfe2a199-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><chapeau>Investigating and prosecuting—</chapeau><subparagraph class="fontsize10" id="ycfe2a19a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>crimes committed by aliens within the United States; and</content></subparagraph><subparagraph class="fontsize10" id="ycfe2a19b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>drug and human trafficking crimes committed within the United States.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe2a19c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><chapeau>Court operations related to the prosecution of—</chapeau><subparagraph class="fontsize10" id="ycfe2a19d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>crimes committed by aliens; and</content></subparagraph><subparagraph class="fontsize10" id="ycfe2a19e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>drug and human trafficking crimes.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe2a19f-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/5" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">(5) </num><content>Temporary criminal detention of aliens.</content></paragraph><paragraph class="fontsize10" id="ycfe2a1a0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/6" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="6">(6) </num><content>Transporting aliens described in paragraph (1) within the United States to locations related to the apprehension, detention, and prosecution of such aliens.</content></paragraph><paragraph class="fontsize10" id="ycfe2a1a1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/b/7" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="7">(7) </num><content>Vehicle maintenance, logistics, transportation, and other support provided to law enforcement agencies by a State agency to enhance the ability to locate and apprehend aliens who have committed crimes under Federal, State, or local law, in addition to being unlawfully present in the United States.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe2a1a2-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available for the purposes described in subsection (b), there is appropriated to the Attorney General for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, not to exceed $3,500,000,000, to remain available until September 30, 2028, for the Fund for qualified and documented expenses that achieve any such purpose.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe2a1a3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100055/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Grant Eligibility of Completed, Ongoing, or New Activities<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe2a1a4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfe2a1a5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>The Attorney General may provide grants under this section to State agencies and units of local government for expenditures made by State agencies or units of local government for completed, ongoing, or new activities determined to be eligible for such grant funding that occurred on or after January 20, 2021. Amounts made available under this section shall be distributed to more than 1 State.</content></subsection></section>
<section id="d3245e49259" identifier="/us/pl/119/21/tX/stA/ptII/s100056" style="-uslm-lc:I658146"><num class="bold" value="100056">SEC. 100056. </num><heading>APPROPRIATION FOR THE BUREAU OF PRISONS.</heading><subsection class="firstIndent0 fontsize10" id="ycfe2efc6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100056/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated to the Director of the Bureau of Prisons for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $5,000,000,000, to remain available through September 30, 2029, for the purposes described in subsections (b) and (c).<page identifier="/us/stat/139/393">139 STAT. 393</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe2efc7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100056/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Salaries and Benefits<inline class="noSmallCaps">.—</inline></heading><content>Not less than $3,000,000,000 of the amounts made available under subsection (a) shall be for hiring and training of new employees, including correctional officers, medical professionals, and facilities and maintenance employees, the necessary support staff, and for additional funding for salaries and benefits for the current workforce of the Bureau of Prisons.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe2efc8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100056/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Facilities<inline class="noSmallCaps">.—</inline></heading><content>Not more than $2,000,000,000 of the amounts made available under subsection (a) shall be for addressing maintenance and repairs to facilities maintained or operated by the Bureau of Prisons.</content></subsection></section>
<section id="d3245e49291" identifier="/us/pl/119/21/tX/stA/ptII/s100057" style="-uslm-lc:I658146"><num class="bold" value="100057">SEC. 100057. </num><heading>APPROPRIATION FOR THE UNITED STATES SECRET SERVICE.</heading><subsection class="firstIndent0 fontsize10" id="ycfe364f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated to the Director of the United States Secret Service (referred to in this section as the “Director”) for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $1,170,000,000, to remain available through September 30, 2029, for the purposes described in subsection (b).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe364fa-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Use of Funds<inline class="noSmallCaps">.—</inline></heading><chapeau>Amounts made available under subsection (a) may only be used for—</chapeau><paragraph class="fontsize10" id="ycfe364fb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>additional United States Secret Service resources, including personnel, training facilities, programming, and technology; and</content></paragraph><paragraph class="fontsize10" id="ycfe364fc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>performance, retention, and signing bonuses for qualified United States Secret Service personnel in accordance with subsection (c).</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe364fd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Performance, Retention, and Signing Bonuses<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfe364fe-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><heading class="fontsize10 smallCaps">Performance bonuses<inline class="noSmallCaps">.—</inline></heading><content>The Director, at the Director’s discretion, may provide performance bonuses to any Secret Service agent, officer, or analyst who demonstrates exemplary service.</content></paragraph><paragraph class="fontsize10" id="ycfe364ff-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><heading class="fontsize10 smallCaps">Retention bonuses<inline class="noSmallCaps">.—</inline></heading><content>The Director may provide retention bonuses to any Secret Service agent, officer, or analyst who commits to 2 years of additional service with the Secret Service.</content></paragraph><paragraph class="fontsize10" id="ycfe36500-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><heading class="fontsize10 smallCaps">Signing bonuses<inline class="noSmallCaps">.—</inline></heading><chapeau>The Director may provide a signing bonus to any Secret Service agent, officer, or analyst who—</chapeau><subparagraph class="fontsize10" id="ycfe36501-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/3/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>is hired on or after the date of the enactment of this Act; and</content></subparagraph><subparagraph class="fontsize10" id="ycfe38c12-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/3/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>commits to 5 years of service with the United States Secret Service.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe38c13-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe38c14-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Contracts.</p></sidenote><heading class="fontsize10 smallCaps">Service agreement<inline class="noSmallCaps">.—</inline></heading><chapeau>In providing a retention or signing bonus under this subsection, the Director shall provide each qualifying individual with a written service agreement that includes—</chapeau><subparagraph class="fontsize10" id="ycfe38c15-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/4/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>the commencement and termination dates of the required service period (or provisions for the determination of such dates);</content></subparagraph><subparagraph class="fontsize10" id="ycfe38c16-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/4/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>the amount of the bonus; and</content></subparagraph><subparagraph class="fontsize10" id="ycfe38c17-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/4/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><chapeau>any other term or condition under which the bonus is payable, subject to the requirements under this subsection, including—</chapeau><clause class="fontsize10" id="ycfe38c18-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/4/C/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>the conditions under which the agreement may be terminated before the agreed-upon service period has been completed; and<page identifier="/us/stat/139/394">139 STAT. 394</page></content></clause><clause class="fontsize10" id="ycfe38c19-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stA/ptII/s100057/c/4/C/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>the effect of a termination described in clause (i).</content></clause></subparagraph></paragraph></subsection></section>
</part>
</subtitle>
<subtitle id="d3245e49395" identifier="/us/pl/119/21/tX/stB" style="-uslm-lc:I658178"><num value="B">Subtitle B—</num><heading>Judiciary Matters</heading>
<section id="d3245e49400" identifier="/us/pl/119/21/tX/stB/s100101" style="-uslm-lc:I658146"><num class="bold" value="100101">SEC. 100101. </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe38c1a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Analysis.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfe38c1b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Reports.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfe38c1c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Examination.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfe38c1d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Data.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfe38c1e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Assessment.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfe38c1f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><heading>APPROPRIATION TO THE ADMINISTRATIVE OFFICE OF THE UNITED STATES COURTS.</heading><content style="-uslm-lc:I658120">  In addition to amounts otherwise available, there is appropriated to the Director of the Administrative Office of the United States Courts, out of amounts in the Treasury not otherwise appropriated, $1,250,000 for each of fiscal years 2025 through 2028, for the purpose of continuing analyses and reporting pursuant to <ref href="/us/usc/t28/s604/a/2">section 604(a)(2) of title 28, United States Code</ref>, to examine the state of the dockets of the courts and to prepare and transmit statistical data and reports as to the business of the courts, including an assessment of the number, frequency, and related metrics of judicial orders issuing non-party relief against the Federal Government and their aggregate cost impact on the taxpayers of the United States, as determined by each court when imposing securities for the issuance of preliminary injunctions or temporary restraining orders against the Federal Government pursuant to rule 65(c) of the Federal Rules of Civil Procedure.</content></section>
<section id="d3245e49423" identifier="/us/pl/119/21/tX/stB/s100102" style="-uslm-lc:I658146"><num class="bold" value="100102">SEC. 100102. </num><heading>APPROPRIATION TO THE FEDERAL JUDICIAL CENTER.</heading><subsection class="firstIndent0 fontsize10" id="ycfe3b330-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stB/s100102/a" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Appropriation<inline class="noSmallCaps">.—</inline></heading><content>In addition to amounts otherwise available, there is appropriated to the Director of the Federal Judicial Center, out of amounts in the Treasury not otherwise appropriated, $1,000,000 for each of fiscal years 2025 through 2028, for the purpose described in subsection (b).</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe3da41-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stB/s100102/b" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Use of Funds<inline class="noSmallCaps">.—</inline></heading><content>The Federal Judicial Center shall use the amounts appropriated under subsection (a) for the continued implementation of programs pursuant to <ref href="/us/usc/t28/s620/b/3">section 620(b)(3) of title 28, United States Code</ref>, to stimulate, create, develop, and conduct programs of continuing education and training for personnel of the judicial branch, including training on the absence of constitutional and statutory authority supporting legal claims that seek non-party relief against the Federal Government, and strategic approaches for mitigating the aggregate cost impact of such legal claims on the taxpayers of the United States.</content></subsection></section>
</subtitle>
<subtitle id="d3245e49449" identifier="/us/pl/119/21/tX/stC" style="-uslm-lc:I658178"><num value="C">Subtitle C—</num><heading>Radiation Exposure Compensation Matters</heading>
<section id="d3245e49454" identifier="/us/pl/119/21/tX/stC/s100201" role="instruction" style="-uslm-lc:I658146"><num class="bold" value="100201">SEC. 100201. </num><heading>EXTENSION OF FUND.</heading><chapeau class="indentUp0 firstIndent0 fontsize10" id="xcfe3da42-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  Section 3(d) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfe3da43-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100201/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> the first sentence and <amendingAction type="insert">inserting</amendingAction> “<quotedText>The Fund shall terminate on December 31, 2028.</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfe3da44-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100201/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>the end of that 2-year period</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>such date</quotedText>”.</content></paragraph></section>
<section id="d3245e49492" identifier="/us/pl/119/21/tX/stC/s100202" style="-uslm-lc:I658146"><num class="bold" value="100202">SEC. 100202. </num><heading>CLAIMS RELATING TO ATMOSPHERIC TESTING.</heading><subsection class="firstIndent0 fontsize10" id="ycfe4ebb5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Leukemia Claims Relating to Trinity Test in New Mexico and Tests at the Nevada Site<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 4(a)(1)(A) of <page identifier="/us/stat/139/395">139 STAT. 395</page>
the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfe512c6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/a/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in clause (i)—</chapeau><subparagraph class="fontsize10" id="ycfe512c7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/a/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>in subclause (I), by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 31, 1958</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>November 6, 1962</quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycfe512c8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/a/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>in subclause (II)—</chapeau><clause class="fontsize10" id="ycfe512c9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/a/1/B/i" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">(i) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>in the affected area</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>in an affected area</quotedText>”; and</content></clause><clause class="fontsize10" id="ycfe512ca-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/a/1/B/ii" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">(ii) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” after the semicolon;</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfe512cb-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/a/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subclause (III) as subclause (IV); and</content></subparagraph><subparagraph class="fontsize10" id="ycfe512cc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/a/1/D" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">(D) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subclause (II) the following:<quotedContent><subclause class="indentUp2 fontsize10" id="ycfe512cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III) </num><content>was physically present in an affected area for a period of at least 1 year during the period beginning on September 24, 1944, and ending on November 6, 1962; or”</content></subclause></quotedContent>; and</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe512ce-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/a/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (ii)(I), by <amendingAction type="delete">striking</amendingAction> “<quotedText>physical presence described in subclause (I) or (II) of clause (i) or onsite participation described in clause (i)(III)</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>physical presence described in subclause (I), (II), or (III) of clause (i) or onsite participation described in clause (i)(IV)</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe512cf-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Amounts for Claims Related to Leukemia<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 4(a)(1) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfe512d0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/b/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subparagraph (A), by <amendingAction type="delete">striking</amendingAction> “<quotedText>an amount</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>the amount</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycfe512d1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/b/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> subparagraph (B) and <amendingAction type="insert">inserting</amendingAction> the following:<quotedContent><subparagraph class="fontsize10" id="ycfe512d2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><heading class="fontsize10 smallCaps">Amount<inline class="noSmallCaps">.—</inline></heading><content>If the conditions described in subparagraph (C) are met, an individual who is described in subparagraph (A) shall receive $100,000.”</content></subparagraph></quotedContent>; and</content></paragraph><paragraph class="fontsize10" id="ycfe512d3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/b/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in subparagraph (C), by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><clause class="indentUp2 fontsize10" id="ycfe512d4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>No payment under this paragraph previously has been made to the individual, on behalf of the individual, or to a survivor of the individual.”</content></clause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe512d5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Conditions for Claims Related to Leukemia<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 4(a)(1)(C) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfe512d6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> clause (i); and</content></paragraph><paragraph class="fontsize10" id="ycfe512d7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> clauses (ii) and (iii) as clauses (i) and (ii), respectively.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe512d8-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Specified Diseases Claims Relating to Trinity Test in New Mexico and Tests at the Nevada Site<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 4(a)(2) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfe512d9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in subparagraph (A)—</chapeau><subparagraph class="fontsize10" id="ycfe512da-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d/1/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>in the affected area</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>in an affected area</quotedText>”;</content></subparagraph><subparagraph class="fontsize10" id="ycfe512db-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d/1/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>2 years</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>1 year</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfe512dc-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d/1/C" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 31, 1958,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>November 6, 1962;</quotedText>”;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe512dd-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><chapeau>in subparagraph (B)—</chapeau><subparagraph class="fontsize10" id="ycfe512de-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d/2/A" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">(A) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>in the affected area</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>in an affected area</quotedText>”; and</content></subparagraph><subparagraph class="fontsize10" id="ycfe512df-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d/2/B" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">(B) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>, or</quotedText>” at the end and <amendingAction type="insert">inserting</amendingAction> a semicolon;<page identifier="/us/stat/139/396">139 STAT. 396</page></content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe512e0-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="redesignate">redesignating</amendingAction> subparagraph (C) as subparagraph (D); and</content></paragraph><paragraph class="fontsize10" id="ycfe512e1-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/d/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subparagraph (B) the following:<quotedContent><subparagraph class="fontsize10" id="ycfe539f2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>was physically present in an affected area for a period of at least 1 year during the period beginning on September 24, 1944, and ending on November 6, 1962; or”</content></subparagraph></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe539f3-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Amounts for Claims Related to Specified Diseases<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 4(a)(2) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction> in the matter following subparagraph (D) (as redesignated by subsection (d) of this section)—</chapeau><paragraph class="fontsize10" id="ycfe539f4-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/e/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>$50,000 (in the case of an individual described in subparagraph (A) or (B)) or $75,000 (in the case of an individual described in subparagraph (C)),</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$100,000</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycfe539f5-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/e/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in clause (i), by <amendingAction type="delete">striking</amendingAction> “<quotedText>, and</quotedText>” and <amendingAction type="insert">inserting</amendingAction> a semicolon;</content></paragraph><paragraph class="fontsize10" id="ycfe539f6-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/e/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>in clause (ii), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfe539f7-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/e/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subsection class="indentUp2 fontsize10" id="ycfe539f8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii)</num><content> no payment under this paragraph previously has been made to the individual, on behalf of the individual, or to a survivor of the individual.”</content></subsection></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe539f9-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100202/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Downwind States<inline class="noSmallCaps">.—</inline></heading><content>Section 4(b)(1) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><paragraph class="fontsize10" id="ycfe5610a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe5610b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><chapeau>‘affected area’ means—</chapeau><subparagraph class="fontsize10" id="ycfe5610c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><chapeau>except as provided under subparagraph (B)—</chapeau><clause class="fontsize10" id="ycfe5610d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>the States of New Mexico, Utah, and Idaho;</content></clause><clause class="fontsize10" id="ycfe5610e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>in the State of Nevada, the counties of White Pine, Nye, Lander, Lincoln, Eureka, and that portion of Clark County that consists of townships 13 through 16 at ranges 63 through 71; and</content></clause><clause class="fontsize10" id="ycfe5610f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>in the State of Arizona, the counties of Coconino, Yavapai, Navajo, Apache, and Gila, and Mohave; and</content></clause></subparagraph><subparagraph class="fontsize10" id="ycfe56110-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>with respect to a claim by an individual under subsection (a)(1)(A)(i)(III) or subsection (a)(2)(C), only New Mexico; and”</content></subparagraph></paragraph></quotedContent>.</content></subsection></section>
<section id="d3245e49904" identifier="/us/pl/119/21/tX/stC/s100203" style="-uslm-lc:I658146"><num class="bold" value="100203">SEC. 100203. </num><heading>CLAIMS RELATING TO URANIUM MINING.</heading><subsection class="firstIndent0 fontsize10" id="ycfe5fd51-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/a" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">(a) </num><heading class="fontsize10 smallCaps">Employees of Mines and Mills<inline class="noSmallCaps">.—</inline></heading><content>Section 5(a)(1)(A)(i) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction> to read as follows:<quotedContent><clause class="indentUp3 fontsize10" id="ycfe62462-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i)</num><subclause class="inline" id="ycfe62463-790c-11f0-9331-55115c4e2a93"><num value="I">(I) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe62464-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">State listing.</p></sidenote><content>was employed in a uranium mine or uranium mill (including any individual who was employed in the transport of uranium ore or vanadium-uranium ore from such mine or mill) located in Colorado, New Mexico, Arizona, Wyoming, South Dakota, Washington, Utah, Idaho, North Dakota, Oregon, or Texas at any time during the period beginning on January 1, 1942, and ending on December 31, 1990; or</content></subclause><subclause class="indentUp0 fontsize10" id="ycfe62465-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="II">“(II) </num><content>was employed as a core driller in a State referred to in subclause (I) during the period described in such subclause; and”</content></subclause></clause></quotedContent>.<page identifier="/us/stat/139/397">139 STAT. 397</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe62466-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/b" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">(b) </num><heading class="fontsize10 smallCaps">Miners<inline class="noSmallCaps">.—</inline></heading><content>Section 5(a)(1)(A)(ii)(I) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>or renal cancer or any other chronic renal disease, including nephritis and kidney tubal tissue injury</quotedText>” after “<quotedText>nonmalignant respiratory disease</quotedText>”.</content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe62467-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/c" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">(c) </num><heading class="fontsize10 smallCaps">Millers, Core Drillers, and Ore Transporters<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 5(a)(1)(A)(ii)(II) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfe62468-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/c/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, core driller,</quotedText>” after “<quotedText>was a miller</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycfe62469-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/c/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>, or was involved in remediation efforts at such a uranium mine or uranium mill,</quotedText>” after “<quotedText>ore transporter</quotedText>”;</content></paragraph><paragraph class="fontsize10" id="ycfe6246a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/c/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="insert">inserting</amendingAction> “<quotedText>(I)</quotedText>” after “<quotedText>clause (i)</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfe6246b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/c/4" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">(4) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>or renal cancers</quotedText>” and all that follows and <amendingAction type="insert">inserting</amendingAction> “<quotedText>or renal cancer or any other chronic renal disease, including nephritis and kidney tubal tissue injury; or</quotedText>”.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe6246c-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/d" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">(d) </num><heading class="fontsize10 smallCaps">Combined Work Histories<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 5(a)(1)(A)(ii) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>), as amended by subsection (c), is further amended—</chapeau><paragraph class="fontsize10" id="ycfe6246d-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/d/1" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in subclause (I), by <amendingAction type="delete">striking</amendingAction> “<quotedText>or</quotedText>” at the end; and</content></paragraph><paragraph class="fontsize10" id="ycfe6246e-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/d/2" role="instruction" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><subclause class="indentUp3 fontsize10" id="ycfe64b7f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="III">“(III)</num><item class="inline" id="ycfe64b80-790c-11f0-9331-55115c4e2a93"><num value="aa">(aa) </num><content>does not meet the conditions of subclause (I) or (II);</content></item><item class="indentUp0 fontsize10" id="ycfe64b81-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="bb">“(bb) </num><content>worked, during the period described in clause (i)(I), in 2 or more of the following positions: miner, miller, core driller, and ore transporter;</content></item><item class="indentUp0 fontsize10" id="ycfe64b82-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="cc">“(cc) </num><content>meets the requirements under paragraph (4) or (5); and</content></item><item class="indentUp0 fontsize10" id="ycfe64b83-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658128"><num class="fontsize10" style="-uslm-lc:emspace2" value="dd">“(dd) </num><content>submits written medical documentation that the individual developed lung cancer, a nonmalignant respiratory disease, renal cancer, or any other chronic renal disease, including nephritis and kidney tubal tissue injury after exposure to radiation through work in one or more of the positions referred to in item (bb);”</content></item></subclause></quotedContent>.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe64b84-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/e" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">(e) </num><heading class="fontsize10 smallCaps">Special Rules Relating to Combined Work Histories<inline class="noSmallCaps">.—</inline></heading><content>Section 5(a) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="fontsize10" id="ycfe64b85-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><heading class="fontsize10 smallCaps">Special rule relating to combined work histories for individuals with at least one year of experience<inline class="noSmallCaps">.—</inline></heading><content>An individual meets the requirements under this paragraph if the individual worked in one or more of the positions referred to in paragraph (1)(A)(ii)(III)(bb) for a period of at least one year during the period described in paragraph (1)(A)(i)(I).</content></paragraph><paragraph class="fontsize10" id="ycfe64b86-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="5">“(5) </num><heading class="fontsize10 smallCaps">Special rule relating to combined work histories for miners<inline class="noSmallCaps">.</inline><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe64b87-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><inline class="noSmallCaps">—</inline></heading><content>An individual meets the requirements of this paragraph if the individual, during the period described in paragraph (1)(A)(i)(I), worked as a miner and was exposed to such number of working level months that the Attorney General determines, when combined with the exposure of such individual to radiation through work as a miller, core driller, or ore transporter during the period described in paragraph (1)(A)(i)(I), results in such individual being exposed to a total level of radiation that is greater or equal to the level of exposure of an individual described in paragraph (4).”</content></paragraph></quotedContent>.<page identifier="/us/stat/139/398">139 STAT. 398</page></content></subsection><subsection class="firstIndent0 fontsize10" id="ycfe64b88-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/f" role="instruction" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">(f) </num><heading class="fontsize10 smallCaps">Definition of Core Driller<inline class="noSmallCaps">.—</inline></heading><chapeau>Section 5(b) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="fontsize10" id="ycfe64b89-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/f/1" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (7), by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></paragraph><paragraph class="fontsize10" id="ycfe64b8a-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/f/2" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (8), by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></paragraph><paragraph class="fontsize10" id="ycfe64b8b-790c-11f0-9331-55115c4e2a93" identifier="/us/pl/119/21/tX/stC/s100203/f/3" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp0 fontsize10" id="ycfe6729c-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="9">“(9) </num><content>the term ‘<term>core driller</term>’ means any individual employed to engage in the act or process of obtaining cylindrical rock samples of uranium or vanadium by means of a borehole drilling machine for the purpose of mining uranium or vanadium.”</content></paragraph></quotedContent>.</content></paragraph></subsection></section>
<section id="d3245e50169" identifier="/us/pl/119/21/tX/stC/s100204" role="instruction" style="-uslm-lc:I658146"><num class="bold" value="100204">SEC. 100204. </num><heading>CLAIMS RELATING TO MANHATTAN PROJECT WASTE.</heading><content class="firstIndent0 fontsize10" id="xcfe6e7cd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120">  The Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> after section 5 the following:<quotedContent><section class="centered fontsize12" id="ycfe8204e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658142"><num class="fontsize12" value="5A">“SEC. 5A. </num><heading class="fontsize12">CLAIMS RELATING TO MANHATTAN PROJECT WASTE.</heading><subsection class="firstIndent0 fontsize10" id="ycfe8204f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="a">“(a) </num><heading class="fontsize10 smallCaps">In General<inline class="noSmallCaps">.—</inline></heading><chapeau>A claimant shall receive compensation for a claim made under this Act, as described in subsection (b) or (c), if—</chapeau><paragraph class="fontsize10" id="ycfe82050-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><chapeau>a claim for compensation is filed with the Attorney General—</chapeau><subparagraph class="fontsize10" id="ycfe82051-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>by an individual described in paragraph (2); or</content></subparagraph><subparagraph class="fontsize10" id="ycfe82052-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><chapeau>on behalf of that individual by an authorized agent of that individual, if the individual is deceased or incapacitated, such as—</chapeau><clause class="fontsize10" id="ycfe82053-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>an executor of estate of that individual; or</content></clause><clause class="fontsize10" id="ycfe82054-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>a legal guardian or conservator of that individual;</content></clause></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe82055-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><chapeau>that individual, or if applicable, an authorized agent of that individual, demonstrates that such individual—</chapeau><subparagraph class="fontsize10" id="ycfe82056-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe82057-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p></sidenote><content>was physically present in an affected area for a period of at least 2 years after January 1, 1949; and</content></subparagraph><subparagraph class="fontsize10" id="ycfe82058-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>contracted a specified disease after such period of physical presence;</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe82059-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe8205a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Certification.</p></sidenote><content>the Attorney General certifies that the identity of that individual, and if applicable, the authorized agent of that individual, is not fraudulent or otherwise misrepresented; and</content></paragraph><paragraph class="fontsize10" id="ycfe8205b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe8205c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><content>the Attorney General determines that the claimant has satisfied the applicable requirements of this Act.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe8205d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="b">“(b) </num><heading class="fontsize10 smallCaps">Losses Available to Living Affected Individuals<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfe8205e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><content>In the event of a claim qualifying for compensation under subsection (a) that is submitted to the Attorney General to be eligible for compensation under this section at a time when the individual described in subsection (a)(2) is living, the amount of compensation under this section shall be in an amount that is the greater of $50,000 or the total amount of compensation for which the individual is eligible under paragraph (2).</content></paragraph><paragraph class="fontsize10" id="ycfe8205f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe82060-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Records.</p></sidenote><heading class="fontsize10 smallCaps">Losses due to medical expenses<inline class="noSmallCaps">.—</inline></heading><chapeau>A claimant described in paragraph (1) shall be eligible to receive, upon submission of contemporaneous written medical records, reports, or billing statements created by or at the direction of a licensed medical professional who provided contemporaneous medical care to the claimant, additional compensation in the amount of all documented out-of-pocket medical expenses <page identifier="/us/stat/139/399">139 STAT. 399</page>
incurred as a result of the specified disease suffered by that claimant, such as any medical expenses not covered, paid for, or reimbursed through—</chapeau><subparagraph class="fontsize10" id="ycfe82061-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>any public or private health insurance;</content></subparagraph><subparagraph class="fontsize10" id="ycfe82062-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>any employee health insurance;</content></subparagraph><subparagraph class="fontsize10" id="ycfe82063-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>any workers’ compensation program; or</content></subparagraph><subparagraph class="fontsize10" id="ycfe82064-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="D">“(D) </num><content>any other public, private, or employee health program or benefit.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe82065-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe82066-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Deadline.</p></sidenote><heading class="fontsize10 smallCaps">Limitation<inline class="noSmallCaps">.—</inline></heading><content>No claimant is eligible to receive compensation under this subsection with respect to medical expenses unless the submissions described in paragraph (2) with respect to such expenses are submitted on or before December 31, 2028.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe82067-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="c">“(c) </num><heading class="fontsize10 smallCaps">Payments to Beneficiaries of Deceased Individuals<inline class="noSmallCaps">.—</inline></heading><chapeau>In the event that an individual described in subsection (a)(2) who qualifies for compensation under subsection (a) is deceased at the time of submission of the claim—</chapeau><paragraph class="fontsize10" id="ycfe82068-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>a surviving spouse may, upon submission of a claim and records sufficient to satisfy the requirements of subsection (a) with respect to the deceased individual, receive compensation in the amount of $25,000; or</content></paragraph><paragraph class="fontsize10" id="ycfe82069-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe8206a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Records.</p></sidenote><content>in the event that there is no surviving spouse, the surviving children, minor or otherwise, of the deceased individual may, upon submission of a claim and records sufficient to satisfy the requirements of subsection (a) with respect to the deceased individual, receive compensation in the total amount of $25,000, paid in equal shares to each surviving child.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe8206b-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="d">“(d) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe8206c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Affected Areas<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>affected area</term>’ means—</chapeau><paragraph class="fontsize10" id="ycfe8206d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>in the State of Missouri, the ZIP Codes of 63031, 63033, 63034, 63042, 63045, 63074, 63114, 63135, 63138, 63044, 63121, 63140, 63145, 63147, 63102, 63304, 63134, 63043, 63341, 63368, and 63367;</content></paragraph><paragraph class="fontsize10" id="ycfe8477e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><content>in the State of Tennessee, the ZIP Codes of 37716, 37840, 37719, 37748, 37763, 37828, 37769, 37710, 37845, 37887, 37829, 37854, 37830, and 37831;</content></paragraph><paragraph class="fontsize10" id="ycfe8477f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="3">“(3) </num><content>in the State of Alaska, the ZIP Codes of 99546 and 99547; and</content></paragraph><paragraph class="fontsize10" id="ycfe84780-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="4">“(4) </num><content>in the State of Kentucky, the ZIP Codes of 42001, 42003, and 42086.</content></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe84781-790c-11f0-9331-55115c4e2a93" role="definitions" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="e">“(e) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe84782-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Definition.</p></sidenote><heading class="fontsize10 smallCaps">Specified Disease<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the term ‘<term>specified disease</term>’ means any of the following:</chapeau><paragraph class="fontsize10" id="ycfe84783-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>Any leukemia, provided that the initial exposure occurred after 20 years of age and the onset of the disease was at least 2 years after first exposure.</content></paragraph><paragraph class="fontsize10" id="ycfe84784-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><chapeau>Any of the following diseases, provided that the onset was at least 2 years after the initial exposure:</chapeau><subparagraph class="fontsize10" id="ycfe84785-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>Multiple myeloma.</content></subparagraph><subparagraph class="fontsize10" id="ycfe84786-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>Lymphoma, other than Hodgkin’s disease.</content></subparagraph><subparagraph class="fontsize10" id="ycfe84787-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><chapeau>Primary cancer of the—</chapeau><clause class="fontsize10" id="ycfe84788-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="i">“(i) </num><content>thyroid;</content></clause><clause class="fontsize10" id="ycfe84789-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ii">“(ii) </num><content>male or female breast;</content></clause><clause class="fontsize10" id="ycfe8478a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iii">“(iii) </num><content>esophagus;</content></clause><clause class="fontsize10" id="ycfe8478b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="iv">“(iv) </num><content>stomach;</content></clause><clause class="fontsize10" id="ycfe8478c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="v">“(v) </num><content>pharynx;</content></clause><clause class="fontsize10" id="ycfe8478d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vi">“(vi) </num><content>small intestine;<page identifier="/us/stat/139/400">139 STAT. 400</page></content></clause><clause class="fontsize10" id="ycfe8478e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="vii">“(vii) </num><content>pancreas;</content></clause><clause class="fontsize10" id="ycfe8478f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="viii">“(viii) </num><content>bile ducts;</content></clause><clause class="fontsize10" id="ycfe84790-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="ix">“(ix) </num><content>gall bladder;</content></clause><clause class="fontsize10" id="ycfe84791-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="x">“(x) </num><content>salivary gland;</content></clause><clause class="fontsize10" id="ycfe84792-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xi">“(xi) </num><content>urinary bladder;</content></clause><clause class="fontsize10" id="ycfe84793-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xii">“(xii) </num><content>brain;</content></clause><clause class="fontsize10" id="ycfe84794-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xiii">“(xiii) </num><content>colon;</content></clause><clause class="fontsize10" id="ycfe84795-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xiv">“(xiv) </num><content>ovary;</content></clause><clause class="fontsize10" id="ycfe84796-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xv">“(xv) </num><content>bone;</content></clause><clause class="fontsize10" id="ycfe84797-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xvi">“(xvi) </num><content>renal;</content></clause><clause class="fontsize10" id="ycfe84798-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xvii">“(xvii) </num><content>liver, except if cirrhosis or hepatitis B is indicated; or</content></clause><clause class="fontsize10" id="ycfe84799-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658126"><num class="fontsize10" style="-uslm-lc:emspace2" value="xviii">“(xviii) </num><content>lung.</content></clause></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe8479a-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="f">“(f) </num><heading class="fontsize10 smallCaps">Physical Presence<inline class="noSmallCaps">.—</inline></heading><paragraph class="fontsize10" id="ycfe8479b-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe8479c-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Records.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfe8479d-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Effective date.</p><p class="leftAlign firstIndent0 fontsize8" id="xcfe8479e-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determinations.</p></sidenote><heading class="fontsize10 smallCaps">In general<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the Attorney General may not determine that a claimant has satisfied the requirements under subsection (a) unless demonstrated by submission of—</chapeau><subparagraph class="fontsize10" id="ycfe8479f-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>contemporaneous written residential documentation or at least 1 additional employer-issued or government-issued document or record that the claimant, for at least 2 years after January 1, 1949, was physically present in an affected area; or</content></subparagraph><subparagraph class="fontsize10" id="ycfe847a0-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>other documentation determined by the Attorney General to demonstrate that the claimant, for at least 2 years after January 1, 1949, was physically present in an affected area.</content></subparagraph></paragraph><paragraph class="fontsize10" id="ycfe847a1-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><heading class="fontsize10 smallCaps">Types of physical presence<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of determining physical presence under this section, a claimant shall be considered to have been physically present in an affected area if—</chapeau><subparagraph class="fontsize10" id="ycfe847a2-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="A">“(A) </num><content>the claimant’s primary residence was in the affected area;</content></subparagraph><subparagraph class="fontsize10" id="ycfe847a3-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="B">“(B) </num><content>the claimant’s place of employment was in the affected area; or</content></subparagraph><subparagraph class="fontsize10" id="ycfe847a4-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658124"><num class="fontsize10" style="-uslm-lc:emspace2" value="C">“(C) </num><content>the claimant attended school in the affected area.</content></subparagraph></paragraph></subsection><subsection class="firstIndent0 fontsize10" id="ycfe847a5-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658120"><num class="fontsize10" style="-uslm-lc:emspace2" value="g">“(g) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe847a6-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Records.</p></sidenote><heading class="fontsize10 smallCaps">Disease Contraction in Affected Areas<inline class="noSmallCaps">.—</inline></heading><chapeau>For purposes of this section, the Attorney General may not determine that a claimant has satisfied the requirements under subsection (a) unless the claimant submits—</chapeau><paragraph class="fontsize10" id="ycfe847a7-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="1">“(1) </num><content>written medical records or reports created by or at the direction of a licensed medical professional, created contemporaneously with the provision of medical care to the claimant, that the claimant, after a period of physical presence in an affected area, contracted a specified disease; or</content></paragraph><paragraph class="fontsize10" id="ycfe847a8-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658122"><num class="fontsize10" style="-uslm-lc:emspace2" value="2">“(2) </num><sidenote><p class="leftAlign firstIndent0 fontsize8" id="xcfe847a9-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658180">Determination.</p></sidenote><content>other documentation determined by the Attorney General to demonstrate that the claimant contracted a specified disease after a period of physical presence in an affected area.”</content></paragraph></subsection></section>
</quotedContent>.<page identifier="/us/stat/139/401">139 STAT. 401</page></content></section>
<section id="d3245e50539" identifier="/us/pl/119/21/tX/stC/s100205" role="instruction" style="-uslm-lc:I658146"><num class="bold" value="100205">SEC. 100205. </num><heading>LIMITATIONS ON CLAIMS.</heading><content style="-uslm-lc:I658120">  Section 8(a) of the Radiation Exposure Compensation Act (<ref href="/us/pl/101/426">Public Law 101–426</ref>; <ref href="/us/usc/t42/s2210">42 U.S.C. 2210 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>2 years after the date of enactment of the RECA Extension Act of 2022</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>December 31, 2027</quotedText>”.</content></section>
</subtitle>
</title>
<action>
<actionDescription style="-uslm-lc:I658030">Approved</actionDescription> <date date="2025-07-04">July 4, 2025</date>.</action>
</main>
<legislativeHistory>
<heading style="-uslm-lc:I658031"><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/119/hr/1">H.R. 1</ref>:</heading>
<note>
<headingText style="-uslm-lc:I658032">HOUSE REPORTS:</headingText> ┐No. <ref href="/us/hrpt/119/106">119–106</ref> (<committee>Comm. on the Budget</committee>).
</note>
<note>
<heading style="-uslm-lc:I658032">CONGRESSIONAL RECORD, Vol. 171 (2025):</heading>
<p class="indentUp4 firstIndent-1" id="xcfe86eba-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658035">May 21, considered and passed House.</p><p class="indentUp4 firstIndent-1" id="xcfe86ebb-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658035">June 28, 30, considered and passed Senate, amended.</p><p class="indentUp4 firstIndent-1" id="xcfe86ebc-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658035">July 2, House concurred in Senate amendment.</p></note>
<note>
<heading style="-uslm-lc:I658032">DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2025):</heading>
<p class="indentUp4 firstIndent-1" id="xcfe86ebd-790c-11f0-9331-55115c4e2a93" style="-uslm-lc:I658035">July 4, Presidential remarks.</p></note>
</legislativeHistory>
<endMarker>○</endMarker>
</pLaw>