[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1892 Reported in House (RH)]
Union Calendar No. 76
114th CONGRESS
1st Session
H. R. 1892
[Report No. 114-108, Part I]
To extend the trade adjustment assistance program, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 17, 2015
Mr. Reichert (for himself, Mr. Reed, and Mr. Meehan) introduced the
following bill; which was referred to the Committee on Ways and Means,
and in addition to the Committees on Energy and Commerce and the
Budget, for a period to be subsequently determined by the Speaker, in
each case for consideration of such provisions as fall within the
jurisdiction of the committee concerned
May 8, 2015
Reported from the Committee on Ways and Means with an amendment
[Strike out all after the enacting clause and insert the part printed
in italic]
May 8, 2015
The Committees on Energy and Commerce and the Budget discharged;
committed to the Committee of the Whole House on the State of the Union
and ordered to be printed
[For text of introduced bill, see copy of bill as introduced on April
17, 2015]
_______________________________________________________________________
A BILL
To extend the trade adjustment assistance program, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Trade Adjustment Assistance
Reauthorization Act of 2015''.
SEC. 2. APPLICATION OF PROVISIONS RELATING TO TRADE ADJUSTMENT
ASSISTANCE.
(a) Repeal of Snapback.--Section 233 of the Trade Adjustment
Assistance Extension Act of 2011 (Public Law 112-40; 125 Stat. 416) is
repealed.
(b) Applicability of Certain Provisions.--Except as otherwise
provided in this Act, the provisions of chapters 2 through 6 of title
II of the Trade Act of 1974, as in effect on December 31, 2013, and as
amended by this Act, shall--
(1) take effect on the date of the enactment of this Act;
and
(2) apply to petitions for certification filed under
chapter 2, 3, or 6 of title II of the Trade Act of 1974 on or
after such date of enactment.
(c) References.--Except as otherwise provided in this Act, whenever
in this Act an amendment or repeal is expressed in terms of an
amendment to, or repeal of, a provision of chapters 2 through 6 of
title II of the Trade Act of 1974, the reference shall be considered to
be made to a provision of any such chapter, as in effect on December
31, 2013.
SEC. 3. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE PROGRAM.
(a) Extension of Termination Provisions.--Section 285 of the Trade
Act of 1974 (19 U.S.C. 2271 note) is amended by striking ``December 31,
2013'' each place it appears and inserting ``June 30, 2021''.
(b) Training Funds.--Section 236(a)(2)(A) of the Trade Act of 1974
(19 U.S.C. 2296(a)(2)(A)) is amended by striking ``shall not exceed''
and all that follows and inserting ``shall not exceed $450,000,000 for
each of fiscal years 2015 through 2021.''.
(c) Reemployment Trade Adjustment Assistance.--Section 246(b)(1) of
the Trade Act of 1974 (19 U.S.C. 2318(b)(1)) is amended by striking
``December 31, 2013'' and inserting ``June 30, 2021''.
(d) Authorizations of Appropriations.--
(1) Trade adjustment assistance for workers.--Section
245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is amended
by striking ``December 31, 2013'' and inserting ``June 30,
2021''.
(2) Trade adjustment assistance for firms.--Section 255(a)
of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended by
striking ``fiscal years 2012 and 2013'' and all that follows
through ``December 31, 2013'' and inserting ``fiscal years 2015
through 2021''.
(3) Trade adjustment assistance for farmers.--Section
298(a) of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is amended
by striking ``fiscal years 2012 and 2013'' and all that follows
through ``December 31, 2013'' and inserting ``fiscal years 2015
through 2021''.
SEC. 4. PERFORMANCE MEASUREMENT AND REPORTING.
(a) Performance Measures.--Section 239(j) of the Trade Act of 1974
(19 U.S.C. 2311(j)) is amended--
(1) in the subsection heading, by striking ``Data
Reporting'' and inserting ``Performance Measures'';
(2) in paragraph (1)--
(A) in the matter preceding subparagraph (A)--
(i) by striking ``a quarterly'' and
inserting ``an annual''; and
(ii) by striking ``data'' and inserting
``measures'';
(B) in subparagraph (A), by striking ``core'' and
inserting ``primary''; and
(C) in subparagraph (C), by inserting ``that
promote efficiency and effectiveness'' after
``assistance program'';
(3) in paragraph (2)--
(A) in the paragraph heading, by striking ``Core
indicators described'' and inserting ``Indicators of
performance''; and
(B) by striking subparagraph (A) and inserting the
following:
``(A) Primary indicators of performance
described.--
``(i) In general.--The primary indicators
of performance referred to in paragraph (1)(A)
shall consist of--
``(I) the percentage and number of
workers who received benefits under the
trade adjustment assistance program who
are in unsubsidized employment during
the second calendar quarter after exit
from the program;
``(II) the percentage and number of
workers who received benefits under the
trade adjustment assistance program and
who are in unsubsidized employment
during the fourth calendar quarter
after exit from the program;
``(III) the median earnings of
workers described in subclause (I);
``(IV) the percentage and number of
workers who received benefits under the
trade adjustment assistance program
who, subject to clause (ii), obtain a
recognized postsecondary credential or
a secondary school diploma or its
recognized equivalent, during
participation in the program or within
one year after exit from the program;
and
``(V) the percentage and number of
workers who received benefits under the
trade adjustment assistance program
who, during a year while receiving such
benefits, are in an education or
training program that leads to a
recognized postsecondary credential or
employment and who are achieving
measurable gains in skills toward such
a credential or employment.
``(ii) Indicator relating to credential.--
For purposes of clause (i)(IV), a worker who
received benefits under the trade adjustment
assistance program who obtained a secondary
school diploma or its recognized equivalent
shall be included in the percentage counted for
purposes of that clause only if the worker, in
addition to obtaining such a diploma or its
recognized equivalent, has obtained or retained
employment or is in an education or training
program leading to a recognized postsecondary
credential within one year after exit from the
program.'';
(4) in paragraph (3)--
(A) in the paragraph heading, by striking ``data''
and inserting ``measures'';
(B) by striking ``quarterly'' and inserting
``annual''; and
(C) by striking ``data'' and inserting
``measures''; and
(5) by adding at the end the following:
``(4) Accessibility of state performance reports.--The
Secretary shall, on an annual basis, make available (including
by electronic means), in an easily understandable format, the
reports of cooperating States or cooperating State agencies
required by paragraph (1) and the information contained in
those reports.''.
(b) Collection and Publication of Data.--Section 249B of the Trade
Act of 1974 (19 U.S.C. 2323) is amended--
(1) in subsection (b)--
(A) in paragraph (3)--
(i) in subparagraph (A), by striking
``enrolled in'' and inserting ``who received'';
(ii) in subparagraph (B)--
(I) by striking ``complete'' and
inserting ``exited''; and
(II) by striking ``who were
enrolled in'' and inserting ``,
including who received'';
(iii) in subparagraph (E), by striking
``complete'' and inserting ``exited'';
(iv) in subparagraph (F), by striking
``complete'' and inserting ``exit''; and
(v) by adding at the end the following:
``(G) The average cost per worker of receiving
training approved under section 236.
``(H) The percentage of workers who received
training approved under section 236 and obtained
unsubsidized employment in a field related to that
training.''; and
(B) in paragraph (4)--
(i) in subparagraphs (A) and (B), by
striking ``quarterly'' each place it appears
and inserting ``annual''; and
(ii) by striking subparagraph (C) and
inserting the following:
``(C) The median earnings of workers described in
section 239(j)(2)(A)(i)(III) during the second calendar
quarter after exit from the program, expressed as a
percentage of the median earnings of such workers
before the calendar quarter in which such workers began
receiving benefits under this chapter.''; and
(2) in subsection (e)--
(A) in paragraph (1)--
(i) by redesignating subparagraphs (B) and
(C) as subparagraphs (C) and (D), respectively;
and
(ii) by inserting after subparagraph (A)
the following:
``(B) the reports required under section 239(j);'';
and
(B) in paragraph (2), by striking ``a quarterly''
and inserting ``an annual''.
(c) Recognized Postsecondary Credential Defined.--Section 247 of
the Trade Act of 1974 (19 U.S.C. 2319) is amended by adding at the end
the following:
``(19) The term `recognized postsecondary credential' means
a credential consisting of an industry-recognized certificate
or certification, a certificate of completion of an
apprenticeship, a license recognized by a State or the Federal
Government, or an associate or baccalaureate degree.''.
SEC. 5. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE PROVISIONS.
(a) Trade Adjustment Assistance for Workers.--
(1) Petitions filed on or after january 1, 2014, and before
date of enactment.--
(A) Certifications of workers not certified before
date of enactment.--
(i) Criteria if a determination has not
been made.--If, as of the date of the enactment
of this Act, the Secretary of Labor has not
made a determination with respect to whether to
certify a group of workers as eligible to apply
for adjustment assistance under section 222 of
the Trade Act of 1974 pursuant to a petition
described in clause (iii), the Secretary shall
make that determination based on the
requirements of section 222 of the Trade Act of
1974, as in effect on such date of enactment.
(ii) Reconsideration of denials of
certifications.--If, before the date of the
enactment of this Act, the Secretary made a
determination not to certify a group of workers
as eligible to apply for adjustment assistance
under section 222 of the Trade Act of 1974
pursuant to a petition described in clause
(iii), the Secretary shall--
(I) reconsider that determination;
and
(II) if the group of workers meets
the requirements of section 222 of the
Trade Act of 1974, as in effect on such
date of enactment, certify the group of
workers as eligible to apply for
adjustment assistance.
(iii) Petition described.--A petition
described in this clause is a petition for a
certification of eligibility for a group of
workers filed under section 221 of the Trade
Act of 1974 on or after January 1, 2014, and
before the date of the enactment of this Act.
(B) Eligibility for benefits.--
(i) In general.--Except as provided in
clause (ii), a worker certified as eligible to
apply for adjustment assistance under section
222 of the Trade Act of 1974 pursuant to a
petition described in subparagraph (A)(iii)
shall be eligible, on and after the date that
is 90 days after the date of the enactment of
this Act, to receive benefits only under the
provisions of chapter 2 of title II of the
Trade Act of 1974, as in effect on such date of
enactment.
(ii) Computation of maximum benefits.--
Benefits received by a worker described in
clause (i) under chapter 2 of title II of the
Trade Act of 1974 before the date of the
enactment of this Act shall be included in any
determination of the maximum benefits for which
the worker is eligible under the provisions of
chapter 2 of title II of the Trade Act of 1974,
as in effect on the date of the enactment of
this Act.
(2) Petitions filed before january 1, 2014.--A worker
certified as eligible to apply for adjustment assistance
pursuant to a petition filed under section 221 of the Trade Act
of 1974 on or before December 31, 2013, shall continue to be
eligible to apply for and receive benefits under the provisions
of chapter 2 of title II of such Act, as in effect on December
31, 2013.
(3) Qualifying separations with respect to petitions filed
within 90 days of date of enactment.--Section 223(b) of the
Trade Act of 1974, as in effect on the date of the enactment of
this Act, shall be applied and administered by substituting
``before January 1, 2014'' for ``more than one year before the
date of the petition on which such certification was granted''
for purposes of determining whether a worker is eligible to
apply for adjustment assistance pursuant to a petition filed
under section 221 of the Trade Act of 1974 on or after the date
of the enactment of this Act and on or before the date that is
90 days after such date of enactment.
(b) Trade Adjustment Assistance for Firms.--
(1) Certification of firms not certified before date of
enactment.--
(A) Criteria if a determination has not been
made.--If, as of the date of the enactment of this Act,
the Secretary of Commerce has not made a determination
with respect to whether to certify a firm as eligible
to apply for adjustment assistance under section 251 of
the Trade Act of 1974 pursuant to a petition described
in subparagraph (C), the Secretary shall make that
determination based on the requirements of section 251
of the Trade Act of 1974, as in effect on such date of
enactment.
(B) Reconsideration of denial of certain
petitions.--If, before the date of the enactment of
this Act, the Secretary made a determination not to
certify a firm as eligible to apply for adjustment
assistance under section 251 of the Trade Act of 1974
pursuant to a petition described in subparagraph (C),
the Secretary shall--
(i) reconsider that determination; and
(ii) if the firm meets the requirements of
section 251 of the Trade Act of 1974, as in
effect on such date of enactment, certify the
firm as eligible to apply for adjustment
assistance.
(C) Petition described.--A petition described in
this subparagraph is a petition for a certification of
eligibility filed by a firm or its representative under
section 251 of the Trade Act of 1974 on or after
January 1, 2014, and before the date of the enactment
of this Act.
(2) Certification of firms that did not submit petitions
between january 1, 2014, and date of enactment.--
(A) In general.--The Secretary of Commerce shall
certify a firm described in subparagraph (B) as
eligible to apply for adjustment assistance under
section 251 of the Trade Act of 1974, as in effect on
the date of the enactment of this Act, if the firm or
its representative files a petition for a certification
of eligibility under section 251 of the Trade Act of
1974 not later than 90 days after such date of
enactment.
(B) Firm described.--A firm described in this
subparagraph is a firm that the Secretary determines
would have been certified as eligible to apply for
adjustment assistance if--
(i) the firm or its representative had
filed a petition for a certification of
eligibility under section 251 of the Trade Act
of 1974 on a date during the period beginning
on January 1, 2014, and ending on the day
before the date of the enactment of this Act;
and
(ii) the provisions of chapter 3 of title
II of the Trade Act of 1974, as in effect on
such date of enactment, had been in effect on
that date during the period described in clause
(i).
SEC. 6. SUNSET PROVISIONS.
(a) Application of Prior Law.--Subject to subsection (b), beginning
on July 1, 2021, the provisions of chapters 2, 3, 5, and 6 of title II
of the Trade Act of 1974 (19 U.S.C. 2271 et seq.), as in effect on
January 1, 2014, shall be in effect and apply, except that in applying
and administering such chapters--
(1) paragraph (1) of section 231(c) of that Act shall be
applied and administered as if subparagraphs (A), (B), and (C)
of that paragraph were not in effect;
(2) section 233 of that Act shall be applied and
administered--
(A) in subsection (a)--
(i) in paragraph (2), by substituting
``104-week period'' for ``104-week period'' and
all that follows through ``130-week period)'';
and
(ii) in paragraph (3)--
(I) in the matter preceding
subparagraph (A), by substituting
``65'' for ``52''; and
(II) by substituting ``78-week
period'' for ``52-week period'' each
place it appears; and
(B) by applying and administering subsection (g) as
if it read as follows:
``(g) Payment of Trade Readjustment Allowances To Complete
Training.--Notwithstanding any other provision of this section, in
order to assist an adversely affected worker to complete training
approved for the worker under section 236 that leads to the completion
of a degree or industry-recognized credential, payments may be made as
trade readjustment allowances for not more than 13 weeks within such
period of eligibility as the Secretary may prescribe to account for a
break in training or for justifiable cause that follows the last week
for which the worker is otherwise entitled to a trade readjustment
allowance under this chapter if--
``(1) payment of the trade readjustment allowance for not
more than 13 weeks is necessary for the worker to complete the
training;
``(2) the worker participates in training in each such
week; and
``(3) the worker--
``(A) has substantially met the performance
benchmarks established as part of the training approved
for the worker;
``(B) is expected to continue to make progress
toward the completion of the training; and
``(C) will complete the training during that period
of eligibility.'';
(3) section 245(a) of that Act shall be applied and
administered by substituting ``June 30, 2022'' for ``December
31, 2007'';
(4) section 246(b)(1) of that Act shall be applied and
administered by substituting ``June 30, 2022'' for ``the date
that is 5 years'' and all that follows through ``State'';
(5) section 256(b) of that Act shall be applied and
administered by substituting ``the 1-year period beginning on
July 1, 2021'' for ``each of fiscal years 2003 through 2007,
and $4,000,000 for the 3-month period beginning on October 1,
2007'';
(6) section 298(a) of that Act shall be applied and
administered by substituting ``the 1-year period beginning on
July 1, 2021'' for ``each of the fiscal years'' and all that
follows through ``October 1, 2007''; and
(7) section 285 of that Act shall be applied and
administered--
(A) in subsection (a), by substituting ``June 30,
2022'' for ``December 31, 2007'' each place it appears;
and
(B) by applying and administering subsection (b) as
if it read as follows:
``(b) Other Assistance.--
``(1) Assistance for firms.--
``(A) In general.--Except as provided in
subparagraph (B), assistance may not be provided under
chapter 3 after June 30, 2022.
``(B) Exception.--Notwithstanding subparagraph (A),
any assistance approved under chapter 3 pursuant to a
petition filed under section 251 on or before June 30,
2022, may be provided--
``(i) to the extent funds are available
pursuant to such chapter for such purpose; and
``(ii) to the extent the recipient of the
assistance is otherwise eligible to receive
such assistance.
``(2) Farmers.--
``(A) In general.--Except as provided in
subparagraph (B), assistance may not be provided under
chapter 6 after June 30, 2022.
``(B) Exception.--Notwithstanding subparagraph (A),
any assistance approved under chapter 6 on or before
June 30, 2022, may be provided--
``(i) to the extent funds are available
pursuant to such chapter for such purpose; and
``(ii) to the extent the recipient of the
assistance is otherwise eligible to receive
such assistance.''.
(b) Exceptions.--The provisions of chapters 2, 3, 5, and 6 of title
II of the Trade Act of 1974, as in effect on the date of the enactment
of this Act, shall continue to apply on and after July 1, 2021, with
respect to--
(1) workers certified as eligible for trade adjustment
assistance benefits under chapter 2 of title II of that Act
pursuant to petitions filed under section 221 of that Act
before July 1, 2021;
(2) firms certified as eligible for technical assistance or
grants under chapter 3 of title II of that Act pursuant to
petitions filed under section 251 of that Act before July 1,
2021; and
(3) agricultural commodity producers certified as eligible
for technical or financial assistance under chapter 6 of title
II of that Act pursuant to petitions filed under section 292 of
that Act before July 1, 2021.
SEC. 7. EXTENSION AND MODIFICATION OF HEALTH COVERAGE TAX CREDIT.
(a) Extension.--Subparagraph (B) of section 35(b)(1) of the
Internal Revenue Code of 1986 is amended by striking ``before January
1, 2014'' and inserting ``before January 1, 2020''.
(b) Coordination With Credit for Coverage Under a Qualified Health
Plan.--Subsection (g) of section 35 of the Internal Revenue Code of
1986 is amended--
(1) by redesignating paragraph (11) as paragraph (13), and
(2) by inserting after paragraph (10) the following new
paragraphs:
``(11) Election.--
``(A) In general.--This section shall not apply to
any taxpayer for any eligible coverage month unless
such taxpayer elects the application of this section
for such month.
``(B) Timing and applicability of election.--Except
as the Secretary may provide--
``(i) an election to have this section
apply for any eligible coverage month in a
taxable year shall be made not later than the
due date (including extensions) for the return
of tax for the taxable year, and
``(ii) any election for this section to
apply for an eligible coverage month shall
apply for all subsequent eligible coverage
months in the taxable year and, once made,
shall be irrevocable with respect to such
months.
``(12) Coordination with premium tax credit.--
``(A) In general.--An eligible coverage month to
which the election under paragraph (11) applies shall
not be treated as a coverage month (as defined in
section 36B(c)(2)) for purposes of section 36B with
respect to the taxpayer.
``(B) Coordination with advance payments of premium
tax credit.--In the case of a taxpayer who makes the
election under paragraph (11) with respect to any
eligible coverage month in a taxable year or on behalf
of whom any advance payment is made under section 7527
with respect to any month in such taxable year--
``(i) the tax imposed by this chapter for
the taxable year shall be increased by the
excess, if any, of--
``(I) the sum of any advance
payments made on behalf of the taxpayer
under section 1412 of the Patient
Protection and Affordable Care Act and
section 7527 for months during such
taxable year, over
``(II) the sum of the credits
allowed under this section (determined
without regard to paragraph (1)) and
section 36B (determined without regard
to subsection (f)(1) thereof) for such
taxable year, and
``(ii) section 36B(f)(2) shall not apply
with respect to such taxpayer for such taxable
year, except that if such taxpayer received any
advance payments under section 7527 for any
month in such taxable year and is later allowed
a credit under section 36B for such taxable
year, then section 36B(f)(2)(B) shall be
applied by substituting the amount determined
under clause (i) for the amount determined
under section 36B(f)(2)(A).''.
(c) Extension of Advance Payment Program.--
(1) In general.--Subsection (a) of section 7527 of the
Internal Revenue Code of 1986 is amended by striking ``August
1, 2003'' and inserting ``the date that is 1 year after the
date of the enactment of the Trade Adjustment Assistance
Reauthorization Act of 2015''.
(2) Conforming amendment.--Paragraph (1) of section 7527(e)
of such Code is amended by striking ``occurring'' and all that
follows and inserting ``occurring--
``(A) after the date that is 1 year after the date
of the enactment of the Trade Adjustment Assistance
Reauthorization Act of 2015, and
``(B) prior to the first month for which an advance
payment is made on behalf of such individual under
subsection (a).''.
(d) Individual Insurance Treated as Qualified Health Insurance
Without Regard to Enrollment Date.--
(1) In general.--Subparagraph (J) of section 35(e)(1) of
the Internal Revenue Code of 1986 is amended by striking
``insurance if the eligible individual'' and all that follows
through ``For purposes of'' and inserting ``insurance. For
purposes of''.
(2) Special rule.--Subparagraph (J) of section 35(e)(1) of
such Code, as amended by paragraph (1), is amended by striking
``insurance.'' and inserting ``insurance (other than coverage
enrolled in through an Exchange established under the Patient
Protection and Affordable Care Act).''.
(e) Conforming Amendment.--Subsection (m) of section 6501 of the
Internal Revenue Code of 1986 is amended by inserting ``, 35(g)(11)''
after ``30D(e)(4)''.
(f) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to coverage months
in taxable years beginning after December 31, 2013.
(2) Plans available on individual market for use of tax
credit.--The amendment made by subsection (d)(2) shall apply to
coverage months in taxable years beginning after December 31,
2015.
(3) Transition rule.--Notwithstanding section
35(g)(11)(B)(i) of the Internal Revenue Code of 1986 (as added
by this Act), an election to apply section 35 of such Code to
an eligible coverage month (as defined in section 35(b) of such
Code) (and not to claim the credit under section 36B of such
Code with respect to such month) in a taxable year beginning
after December 31, 2013, and before the date of the enactment
of this Act--
(A) may be made at any time on or after such date
of enactment and before the expiration of the 3-year
period of limitation prescribed in section 6511(a) with
respect to such taxable year; and
(B) may be made on an amended return.
(g) Agency Outreach.--As soon as possible after the date of the
enactment of this Act, the Secretaries of the Treasury, Health and
Human Services, and Labor (or such Secretaries' delegates) and the
Director of the Pension Benefit Guaranty Corporation (or the Director's
delegate) shall carry out programs of public outreach, including on the
Internet, to inform potential eligible individuals (as defined in
section 35(c)(1) of the Internal Revenue Code of 1986) of the extension
of the credit under section 35 of the Internal Revenue Code of 1986 and
the availability of the election to claim such credit retroactively for
coverage months beginning after December 31, 2013.
SEC. 8. CUSTOMS USER FEES.
(a) In General.--Section 13031(j)(3) of the Consolidated Omnibus
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
(1) in subparagraph (B)(i), by striking ``September 30,
2024'' and inserting ``September 30, 2025''; and
(2) by adding at the end the following:
``(D) Fees may be charged under paragraphs (9) and (10) of
subsection (a) during the period beginning on July 29, 2025, and ending
on September 30, 2025.''.
(b) Rate for Merchandise Processing Fees.--Section 503 of the
United States-Korea Free Trade Agreement Implementation Act (Public Law
112-41; 125 Stat. 460) is amended by adding at the end the following:
``(c) Further Additional Period.--For the period beginning on July
15, 2025, and ending on September 30, 2025, section 13031(a)(9) of the
Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C.
58c(a)(9)) shall be applied and administered--
``(1) in subparagraph (A), by substituting `0.3464' for
`0.21'; and
``(2) in subparagraph (B)(i), by substituting `0.3464' for
`0.21'.''.
SEC. 9. CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS ELECTING TO
EXCLUDE FOREIGN EARNED INCOME FROM TAX.
(a) In General.--Section 24(d) of the Internal Revenue Code of 1986
is amended by adding at the end the following new paragraph:
``(5) Exception for taxpayers excluding foreign earned
income.--Paragraph (1) shall not apply to any taxpayer for any
taxable year if such taxpayer elects to exclude any amount from
gross income under section 911 for such taxable year.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2014.
SEC. 10. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
Notwithstanding section 6655 of the Internal Revenue Code of 1986,
in the case of a corporation with assets of not less than
$1,000,000,000 (determined as of the end of the preceding taxable
year)--
(1) the amount of any required installment of corporate
estimated tax which is otherwise due in July, August, or
September of 2020 shall be increased by 2.75 percent of such
amount (determined without regard to any increase in such
amount not contained in such Code); and
(2) the amount of the next required installment after an
installment referred to in paragraph (1) shall be appropriately
reduced to reflect the amount of the increase by reason of such
paragraph.
SEC. 11. COVERAGE AND PAYMENT FOR RENAL DIALYSIS SERVICES FOR
INDIVIDUALS WITH ACUTE KIDNEY INJURY.
(a) Coverage.--Section 1861(s)(2)(F) of the Social Security Act (42
U.S.C. 1395x(s)(2)(F)) is amended by inserting before the semicolon the
following: ``, including such renal dialysis services furnished on or
after January 1, 2017, by a renal dialysis facility or provider of
services paid under section 1881(b)(14) to an individual with acute
kidney injury (as defined in section 1834(r)(2))''.
(b) Payment.--Section 1834 of the Social Security Act (42 U.S.C.
1395m) is amended by adding at the end the following new subsection:
``(r) Payment for Renal Dialysis Services for Individuals With
Acute Kidney Injury.--
``(1) Payment rate.--In the case of renal dialysis services
(as defined in subparagraph (B) of section 1881(b)(14))
furnished under this part by a renal dialysis facility or
provider of services paid under such section during a year
(beginning with 2017) to an individual with acute kidney injury
(as defined in paragraph (2)), the amount of payment under this
part for such services shall be the base rate for renal
dialysis services determined for such year under such section,
as adjusted by any applicable geographic adjustment factor
applied under subparagraph (D)(iv)(II) of such section and may
be adjusted by the Secretary (on a budget neutral basis for
payments under this paragraph) by any other adjustment factor
under subparagraph (D) of such section.
``(2) Individual with acute kidney injury defined.--In this
subsection, the term `individual with acute kidney injury'
means an individual who has acute loss of renal function and
does not receive renal dialysis services for which payment is
made under section 1881(b)(14).''.
SEC. 12. MODIFICATION OF THE MEDICARE SEQUESTER FOR FISCAL YEAR 2024.
Section 251A(6)(D)(ii) of the Balanced Budget and Emergency Deficit
Control Act of 1985 (2 U.S.C. 901a(6)(D)(ii)) is amended by striking
``0.0 percent'' and inserting ``0.25 percent''.
Union Calendar No. 76
114th CONGRESS
1st Session
H. R. 1892
[Report No. 114-108, Part I]
_______________________________________________________________________
A BILL
To extend the trade adjustment assistance program, and for other
purposes.
_______________________________________________________________________
May 8, 2015
Reported from the Committee on Ways and Means with an amendment
May 8, 2015
The Committees on Energy and Commerce and the Budget discharged;
committed to the Committee of the Whole House on the State of the Union
and ordered to be printed