[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5376 Engrossed in House (EH)]
<DOC>
117th CONGRESS
1st Session
H. R. 5376
_______________________________________________________________________
AN ACT
To provide for reconciliation pursuant to title II of S. Con. Res. 14.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
TITLE I--COMMITTEE ON AGRICULTURE
Subtitle A--General Provisions
SECTION 10001. DEFINITIONS.
In this title:
(1) The term ``insular area'' has the meaning given such
term in section 1404 of the National Agricultural Research,
Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3103).
(2) The term ``Secretary'' means the Secretary of
Agriculture.
Subtitle B--Forestry
SEC. 11001. NATIONAL FOREST SYSTEM RESTORATION AND FUELS REDUCTION
PROJECTS.
(a) Appropriations.--In addition to amounts otherwise available,
there are appropriated to the Secretary for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to remain
available until September 30, 2031--
(1) $10,000,000,000 for hazardous fuels reduction projects
on National Forest System land within the wildland-urban
interface;
(2) $4,000,000,000 for, on a determination made solely by
the Secretary that hazardous fuels reduction projects within
the wildland-urban interface described in paragraph (1) have
been planned to protect, to the extent practicable, at-risk
communities, hazardous fuels reduction projects on National
Forest System land outside the wildland-urban interface that
are--
(A) primarily noncommercial in nature, provided
that, in accordance with the best available science,
the harvest of merchantable materials shall be
ecologically appropriate for restoration and to enhance
ecological health and function, and any sale of
merchantable materials under this paragraph shall be
limited to small diameter trees or biomass that are a
byproduct of hazardous fuel reduction projects;
(B) collaboratively developed; and
(C) carried out in a manner that enhances the
ecological integrity and achieves the restoration of a
forest ecosystem; maximizes the retention of old-growth
and large trees, as appropriate for the forest type;
and prioritizes prescribed fire as the primary means to
achieve modified wildland fire behavior;
(3) $1,000,000,000 for vegetation management projects
carried out solely on National Forest System land that the
Secretary shall select following the receipt of proposals
submitted in accordance with subsections (a), (b), and (c) of
section 4003 of the Omnibus Public Land Management Act of 2009
(16 U.S.C. 7303);
(4) $400,000,000 for vegetation management projects on
National Forest System land carried out in accordance with a
water source management plan or a watershed protection and
restoration action plan;
(5) $400,000,000 for vegetation management projects on
National Forest System land that--
(A) maintain, or contribute toward the restoration
of, reference old growth characteristics, including
structure, composition, function, and connectivity;
(B) prioritize small diameter trees and prescribed
fire to modify fire behavior; and
(C) maximize the retention of large trees, as
appropriate for the forest type;
(6) $450,000,000 for the Legacy Roads and Trails program of
the Forest Service;
(7) $350,000,000 for National Forest System land management
planning and monitoring, prioritized on the assessment of
watershed, ecological, and carbon conditions on National Forest
System land and the revision and amendment of older land
management plans that present opportunities to protect,
maintain, restore, and monitor ecological integrity, ecological
conditions for at-risk species, and carbon storage;
(8) $100,000,000 for maintenance of trails on National
Forest System land, with a priority on trails that provide to
underserved communities access to National Forest System land;
(9) $100,000,000 for capital maintenance and improvements
on National Forest System land, with a priority on maintenance
level 3, 4, and 5 roads and improvements that restore
ecological integrity and conditions for at-risk species;
(10) $100,000,000 to provide for more efficient and more
effective environmental reviews by the Chief of the Forest
Service in satisfying the obligations of the Chief of the
Forest Service under the National Environmental Policy Act of
1969 (42 U.S.C. 4321 through 4370m-12);
(11) $50,000,000 to develop and carry out activities and
tactics for the protection of older and mature forests on
National Forest System land, including completing an inventory
of older and mature forests within the National Forest System;
(12) $50,000,000 to develop and carry out activities and
tactics for the maintenance and restoration of habitat
conditions necessary for the protection and recovery of at-risk
species on National Forest System land;
(13) $50,000,000 to carry out post-fire recovery plans on
National Forest System land that emphasize the use of locally
adapted native plant materials to restore the ecological
integrity of disturbed areas and do not include salvage
logging; and
(14) $50,000,000 to develop and carry out nonlethal
activities and tactics to reduce human-wildlife conflicts on
National Forest System land.
(b) Priority for Funding.--For projects described in paragraphs (1)
through (5) of subsection (a), the Secretary shall prioritize for
implementation projects--
(1) for which an environmental assessment or an
environmental impact statement required under the National
Environmental Policy Act of 1969 (42 U.S.C. 4321 through 4370m-
12) has been completed;
(2) that are collaboratively developed; or
(3) that include opportunities to restore sustainable
recreation infrastructure or access or accomplish other
recreation outcomes on National Forest System lands, if the
opportunities are compatible with the primary restoration
purposes of the project.
(c) Limitations.--None of the funds made available by this section
may be used for any activity--
(1) conducted in a wilderness area or wilderness study
area;
(2) that includes the construction of a permanent road or
permanent trail;
(3) that includes the construction of a temporary road,
except in the case of a temporary road that is decommissioned
by the Secretary not later than 3 years after the earlier of--
(A) the date on which the temporary road is no
longer needed; and
(B) the date on which the project for which the
temporary road was constructed is completed;
(4) inconsistent with the applicable land management plan;
(5) inconsistent with the prohibitions of the rule of the
Forest Service entitled ``Special Areas; Roadless Area
Conservation'' (66 Fed. Reg. 3244 (January 12, 2001)), as
modified by subparts C and D of part 294 of title 36, Code of
Federal Regulations; or
(6) carried out on any land that is not National Forest
System land, including other forested land on Federal, State,
Tribal, or private land.
(d) Definitions.--In this section:
(1) At-risk community.--The term ``at-risk community'' has
the meaning given the term in section 101 of the Healthy
Forests Restoration Act of 2003 (16 U.S.C. 6511).
(2) Collaboratively developed.--The term ``collaboratively
developed'' means, with respect to a project located
exclusively on National Forest System land, that the project is
developed and implemented through a collaborative process
that--
(A) includes multiple interested persons
representing diverse interests, except such persons
shall not be employed by the Federal government or be
representatives of foreign entities; and
(B)(i) is transparent and nonexclusive; or
(ii) meets the requirements for a resource advisory
committee under subsections (c) through (f) of section
205 of the Secure Rural Schools and Community Self-
Determination Act of 2000 (16 U.S.C. 7125).
(3) Decommission.--The term ``decommission'' means, with
respect to a road--
(A) reestablishing native vegetation on the road;
(B) restoring any natural drainage, watershed
function, or other ecological processes that were
disrupted or adversely impacted by the road by removing
or hydrologically disconnecting the road prism and
reestablishing stable slope contours; and
(C) effectively blocking the road to vehicular
traffic, where feasible.
(4) Ecological integrity.--The term ``ecological
integrity'' has the meaning given the term in section 219.19 of
title 36, Code of Federal Regulations (as in effect on the date
of enactment of this Act).
(5) Hazardous fuels reduction project.--The term
``hazardous fuels reduction project'' means an activity,
including the use of prescribed fire, to protect structures and
communities from wildfire that is carried out on National
Forest System land.
(6) Restoration.--The term ``restoration'' has the meaning
given the term in section 219.19 of title 36, Code of Federal
Regulations (as in effect on the date of enactment of this
Act).
(7) Vegetation management project.--The term ``vegetation
management project'' means an activity carried out on National
Forest System land to enhance the ecological integrity and
achieve the restoration of a forest ecosystem through the
removal of vegetation, the use of prescribed fire, the
restoration of aquatic habitat, or the decommissioning of an
unauthorized, temporary, or system road.
(8) Water source management plan.--The term ``water source
management plan'' means a plan developed under section
303(d)(1) of the Healthy Forests Restoration Act of 2003 (16
U.S.C. 6542(d)(1)).
(9) Watershed protection and restoration action plan.--The
term ``watershed protection and restoration action plan'' means
a plan developed under section 304(a)(3) of the Healthy Forests
Restoration Act of 2003 (16 U.S.C. 6543(a)(3)).
(10) Wildland-urban interface.--The term ``wildland-urban
interface'' has the meaning given the term in section 101 of
the Healthy Forests Restoration Act of 2003 (16 U.S.C. 6511).
(e) Limitations.--Nothing in this section shall be interpreted to
authorize funds of the Commodity Credit Corporation for activities
under this section if such funds are not expressly authorized or
currently expended for such purposes.
(f) Cost-sharing Requirement.-- Any partnership agreements,
including cooperative agreements and mutual interest agreements, using
funds made available under this section shall be subject to a non-
Federal cost-share requirement of not less than 20 percent of the
project cost, which may be waived at the discretion of the Secretary.
SEC. 11002. NON-FEDERAL LAND FOREST RESTORATION AND FUELS REDUCTION
PROJECTS AND RESEARCH.
(a) Appropriations.--In addition to amounts otherwise available,
there are appropriated to the Secretary for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to remain
available until September 30, 2031--
(1) $2,000,000,000 to award grants to Tribal, State, or
local governments or the government of the District of
Columbia, regional organizations, special districts, or
nonprofit organizations to support, on non-Federal land, forest
restoration and resilience projects, including projects to
reduce the risk of wildfires and establish defensible space
around structures within at-risk communities (as defined in
section 101 of the Healthy Forests Restoration Act of 2003 (16
U.S.C. 6511));
(2) $1,000,000,000 to award grants to Tribal, State, or
local governments or the government of the District of
Columbia, regional organizations, special districts, or
nonprofit organizations to implement community wildfire
protection plans (as defined in section 101 of the Healthy
Forests Restoration Act of 2003 (16 U.S.C. 6511)) in existence
on the date of the enactment of this Act, purchase firefighting
equipment, provide firefighter training, and increase the
capacity for planning, coordinating, and monitoring projects on
non-Federal land to protect at-risk communities (as defined in
section 101 of the Healthy Forests Restoration Act of 2003 (16
U.S.C. 6511));
(3) $250,000,000 to award grants to Tribal, State, or local
governments or the government of the District of Columbia,
regional organizations, special districts, or nonprofit
organizations for projects on non-Federal land to aid in the
recovery and rehabilitation of burned forested areas, including
reforestation;
(4) $175,000,000 to award grants to Tribal, State, or local
governments or the government of the District of Columbia,
regional organizations, special districts, or nonprofit
organizations for projects on non-Federal land to expand
equitable outdoor access and promote tourism on non-Federal
forested land for members of underserved groups;
(5) $150,000,000 for the State Fire Assistance and
Volunteer Fire Assistance programs established pursuant to
section 10(b) of the Cooperative Forestry Assistance Act of
1978 (16 U.S.C. 2106(b)) to be distributed at the discretion of
the Secretary;
(6) $150,000,000 for the implementation of State-wide
forest resource strategies under section 2A of the Cooperative
Forestry Assistance Act of 1978 (16 U.S.C. 2101a);
(7) $250,000,000 for the competitive grant program under
section 13A of the Cooperative Forestry Assistance Act of 1978
(16 U.S.C. 2109a) for providing through that program a cost
share to carry out climate mitigation or forest resilience
practices in the case of underserved forest landowners, subject
to the condition that subsection (h) of that section shall not
apply;
(8) $250,000,000 for the competitive grant program under
section 13A of the Cooperative Forestry Assistance Act of 1978
(16 U.S.C. 2109a) for providing through that program grants to
support the participation of underserved forest landowners in
emerging private markets for climate mitigation or forest
resilience, subject to the condition that subsection (h) of
that section shall not apply;
(9) $250,000,000 for the competitive grant program under
section 13A of the Cooperative Forestry Assistance Act of 1978
(16 U.S.C. 2109a) for providing through that program grants to
support the participation of forest landowners who own less
than 2,500 acres of forest land in emerging private markets for
climate mitigation or forest resilience, subject to the
condition that subsection (h) of that section shall not apply;
(10) $500,000,000 for the competitive grant program under
section 13A of the Cooperative Forestry Assistance Act of 1978
(16 U.S.C. 2109a) to provide grants to states and other
eligible entities to provide payments to owners of private
forest land for implementation of forestry practices on private
forest land, that are determined by the Secretary, based on the
best available science, to provide measurable increases in
carbon sequestration and storage beyond customary practices on
comparable land, subject to the conditions that--
(A) those payments shall not preclude landowners
from participation in other public and private sector
financial incentive programs; and
(B) subsection (h) of that section shall not apply;
(11) $50,000,000 for the forest inventory and analysis
program established under section 3(e) of the Forest and
Rangeland Renewable Resources Research Act of 1978 (16 U.S.C.
1642(e)) for activities and tactics to accelerate and expand
existing research efforts to improve forest carbon monitoring
technologies to better predict changes in forest carbon due to
climate change;
(12) $100,000,000 for the forest inventory and analysis
program established under section 3(e) of the Forest and
Rangeland Renewable Resources Research Act of 1978 (16 U.S.C.
1642(e)) to carry out recommendations from a panel of relevant
experts convened by the Secretary that has reviewed and, based
on the review, issued recommendations regarding the current
priorities and future needs of the forest inventory and
analysis program with respect to climate change, forest health,
sustainable wood products, and increasing carbon storage in
forests;
(13) $50,000,000 for the forest inventory and analysis
program established under section 3(e) of the Forest and
Rangeland Renewable Resources Research Act of 1978 (16 U.S.C.
1642(e)) to provide enhancements to the technology managed and
used by the forest inventory and analysis program, including
cloud computing and remote sensing for purposes such as small
area estimation;
(14) $775,000,000 to provide grants under the wood
innovation grant program under section 8643 of the Agriculture
Improvement Act of 2018 (7 U.S.C. 7655d), including for the
construction of new facilities that advance the purposes of the
program, subject to the conditions that the amount of such a
grant shall be not more than $5,000,000; notwithstanding
subsection (d) of that section, a recipient of such a grant
shall provide funds equal to not less than 50 percent of the
amount received under the grant, to be derived from non-Federal
sources; and a priority shall be placed on projects that create
a financial model for addressing forest restoration needs on
public or private forest land; and
(15) $50,000,000 for the research mission area of the
Forest Service to carry out greenhouse gas life cycle analyses
of domestic wood products.
(b) Funding for Restoration on Non-Federal Areas by States.--The
Secretary may use amounts made available by this section to carry out
eligible projects as determined by the Secretary, authorized in
subsection (a) on non-Federal land upon the request of the Governor of
that State, or, in the case of the District of Columbia, the Mayor.
(c) Cost-sharing Requirement.--Any partnership agreements,
including cooperative agreements and mutual interest agreements, using
funds made available under this section shall be subject to a non-
Federal cost-share requirement of not less than 20 percent of the
project cost, which may be waived at the discretion of the Secretary.
(d) Limitations.--Nothing in this section shall be interpreted to
authorize funds of the Commodity Credit Corporation for activities
under this section if such funds are not expressly authorized or
currently expended for such purposes.
SEC. 11003. STATE AND PRIVATE FORESTRY CONSERVATION PROGRAMS.
(a) Appropriations.--In addition to amounts otherwise available,
there are appropriated to the Secretary for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to remain
available until September 30, 2031--
(1) $1,250,000,000 to provide competitive grants to States
through the Forest Legacy Program established under section 7
of the Cooperative Forestry Assistance Act of 1978 (16 U.S.C.
2103c) to acquire land and interests in land, with priority
given to grant applications that offer significant natural
carbon sequestration benefits, contribute to the resilience of
community infrastructure, local economies, or natural systems,
or provide benefits to underserved populations;
(2) $2,500,000,000 to provide multi-year, programmatic,
competitive grants to a State agency, a local governmental
entity, and agency or governmental entity of the District of
Columbia, an Indian Tribe, or a nonprofit organization through
the Urban and Community Forestry Assistance program established
under section 9(c) of the Cooperative Forestry Assistance Act
of 1978 (16 U.S.C. 2105(c)) for tree planting and related
activities to increase tree equity and community tree canopy
and associated societal and climate co-benefits, with a
priority for projects that benefit underserved populations; and
(3) $100,000,000 for the acquisition of urban and community
forests through the Community Forest and Open Space Program of
the Forest Service.
(b) Waiver.--Any non-Federal cost-share requirement otherwise
applicable to projects carried out under this section may be waived at
the discretion of the Secretary.
SEC. 11004. LIMITATION.
The funds made available under this subtitle are subject to the
condition that the Secretary shall not--
(1) enter into any agreement--
(A) that is for a term extending beyond September
30, 2031; or
(B) under which any payment could be outlaid or
funds disbursed after September 30, 2031; or
(2) use any other funds available to the Secretary to
satisfy obligations initially made under this subtitle.
SEC. 11005. APPROPRIATIONS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $200,000,000 to remain available until
September 30, 2031, for administrative costs of the agencies and
offices of the Department of Agriculture for costs related to
implementing this subtitle.
Subtitle C--Rural Development and Agricultural Credit and Outreach
PART 1--RURAL DEVELOPMENT
SEC. 12001. ADDITIONAL SUPPORT FOR USDA RURAL WATER PROGRAMS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, and notwithstanding sections 381E through
381H and 381N of the Consolidated Farm and Rural Development Act (7
U.S.C. 2009d through 2009g and 2009m), $97,000,000, to remain available
until September 30, 2031, for the cost of grants for rural water and
waste water programs authorized by sections 306, 306C, and 306D and
described in sections 306C(a)(2) and 306D of the Consolidated Farm and
Rural Development Act in persistent poverty counties (or,
notwithstanding any population limits specified in section 343 of the
Consolidated Farm and Rural Development Act, a county seat of a
persistent poverty county with a population that does not exceed the
authorized population limit by more than 10 percent), Tribal lands,
colonias, and insular areas, subject to the condition that the
performance of any construction work completed with amounts provided
under this section meet the condition described in section 9003(f) of
the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)).
SEC. 12002. USDA RURAL WATER GRANTS FOR LEAD REMEDIATION.
In addition to amounts otherwise made available, there is
appropriated to the Secretary for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated and notwithstanding sections
381E through 381H and 381N of the Consolidated Farm and Rural
Development Act (7 U.S.C. 2009d through 2009g and 2009m), $970,000,000,
to remain available until September 30, 2031, notwithstanding section
306C(a)(2)(A) of the Consolidated Farm and Rural Development Act (7
U.S.C. 1926c(a)(2)(A)), for grants under sections 306C(a)(1)(A) and
306(a)(2) of the Consolidated Farm and Rural Development Act (7 U.S.C.
1926c(a)(1)(A) and 1926(a)(2)) for the purpose of replacement of
service lines that contain lead, subject to the condition that the
performance of any construction work completed with amounts provided
under this section meet the condition described in section 9003(f) of
the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)).
SEC. 12003. ADDITIONAL FUNDING FOR ELECTRIC LOANS FOR RENEWABLE ENERGY.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $2,880,000,000, to
remain available until September 30, 2031, for the cost of loans under
section 317 of the Rural Electrification Act of 1936 (7 U.S.C. 940g),
including for projects that store electricity that supports the types
of eligible projects under such section, which shall be forgiven in
whole or in part based on how the borrower and the project meets the
terms and conditions for loan forgiveness consistent with the purposes
of such section established by the Secretary, subject to the condition
that the performance of any construction work completed with amounts
provided under this section meet the condition described in section
9003(f) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C.
8103(f)).
(b) Limitation.--The Secretary shall not enter into any loan
agreement pursuant to this section that could result in disbursements
after September 30, 2031.
SEC. 12004. RURAL ENERGY SAVINGS PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $200,000,000, to
remain available until September 30, 2031, to carry out section 6407 of
the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8107a) and
this section, subject to the condition that the performance of any
construction work completed with amounts provided under this section
meet the condition described in section 9003(f) of such Act (7 U.S.C.
8103(f)).
(b) Use of Funds.--
(1) In general.--Except as provided in paragraph (2) of
this subsection, at the election of an eligible entity (as
defined in section 6407(b) of the Farm Security and Rural
Investment Act of 2002 (7 U.S.C. 8107a(b))) to which a loan is
made under section 6407(c) of the Farm Security and Rural
Investment Act of 2002 (7 U.S.C. 8107a(c)), the Secretary shall
make a grant to the eligible entity in an amount equal to not
more than 5 percent of the loan amount for the purposes of
costs incurred in--
(A) applying for a loan received under section
6407(c) of such Act;
(B) making a loan under section 6407(d) of such
Act;
(C) making repairs to the property of a qualified
consumer that facilitate the energy efficiency measures
for the property financed through a loan under section
6407(d) of such Act;
(D) entering into a contract under section 6407(e)
of such Act; or
(E) carrying out the duties of an eligible entity
under section 6407 of such Act.
(2) Persistent poverty counties.--In the case that the
grant is for the purpose of making a loan under section 6407(d)
of the Farm Security and Rural Investment Act of 2002 (7 U.S.C.
8107a(d)) to a qualified consumer (as defined in section
6407(b) of such Act) in a persistent poverty county (as
determined by the Secretary), the percentage limitation in
paragraph (1) of this subsection shall be 10 percent.
(c) Limitation.--The Secretary shall not enter into any loan
agreement pursuant to this section that could result in disbursements
after September 30, 2031, or any grant agreement pursuant to this
section that could result in any outlays after September 30, 2031.
SEC. 12005. RURAL ENERGY FOR AMERICA PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary, out of any money in the
Treasury not otherwise appropriated, for eligible projects under
section 9007 of the Farm Security and Rural Investment Act of 2002 (7
U.S.C. 8107) and subject to the conditions that the performance of any
construction work completed with amounts provided under this subsection
meet the condition described in section 9003(f) of such Act, and
notwithstanding section 9007(c)(3)(A) of such Act, the amount of a
grant shall not exceed 50 percent of the cost of the activity carried
out using the grant funds--
(1) $820,250,000 for fiscal year 2022, to remain available
until September 30, 2031; and
(2) $180,276,500 for each of fiscal years 2023 through
2027, to remain available until September 30, 2031.
(b) Underutilized Renewable Energy Technologies.--In addition to
amounts otherwise available, there is appropriated to the Secretary,
out of any money in the Treasury not otherwise appropriated, to provide
grants and loans guaranteed by the Secretary (including the costs of
such loans) under the program described in subsection (a) of this
section relating to underutilized renewable energy technologies, and to
provide technical assistance for applying to the program described in
subsection (a) of this section, including for underutilized renewable
energy technologies, subject to the conditions that the performance of
any construction work completed with amounts provided under this
subsection meet the condition described in section 9003(f) of such Act
and, notwithstanding section 9007(c)(3)(A) of the Farm Security and
Rural Investment Act of 2002 (7 U.S.C. 8107(c)(3)(A)), the amount of a
grant shall not exceed 50 percent of the cost of the activity carried
out using the grant funds, and to the extent the following amounts
remain available at the end of each fiscal year, the Secretary shall
use such amounts in accordance with subsection (a) of this section--
(1) $144,750,000 for fiscal year 2022, to remain available
until September 30, 2031; and
(2) $31,813,500 for each of fiscal years 2023 through 2027,
to remain available until September 30, 2031.
(c) Limitation.--The Secretary shall not enter into any loan
agreement pursuant to this section that could result in disbursements
after September 30, 2031 or any grant agreement pursuant to this
section that could result in any outlays after September 30, 2031.
SEC. 12006. BIOFUEL INFRASTRUCTURE AND AGRICULTURE PRODUCT MARKET
EXPANSION.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $960,000,000, to
remain available until September 30, 2031, to carry out this section.
(b) Use of Funds.--The Secretary shall use the amounts made
available by subsection (a) to provide grants, for which the Federal
share shall be not more than 75 percent of the total cost of carrying
out a project for which the grant is provided, on a competitive basis,
to transportation fueling facilities and distribution facilities,
including fueling stations, convenience stores, hypermarket retailer
fueling stations, fleet facilities, as well as fuel terminal
operations, mid-stream partners, and heating oil distribution
facilities or equivalent entities, subject to the condition that the
performance of any construction work completed with amounts provided
under this section shall meet the condition described in section
9003(f) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C.
8103(f))--
(1) to install, retrofit, or otherwise upgrade fuel
dispensers or pumps and related equipment, storage tank system
components, and other infrastructure required at a location
related to dispensing certain biofuels blends to ensure the
increased sales of fuels with high levels of commodity-based
ethanol and biodiesel that are at or greater than the levels
required in the Notice of Funding Availability for the Higher
Blends Infrastructure Incentive Program for Fiscal Year 2020,
published in volume 85 of the Federal Register (85 Fed. Reg.
26656), as determined by the Secretary; and
(2) to build and retrofit distribution systems for ethanol
blends, traditional and pipeline biodiesel terminal operations
(including rail lines), and home heating oil distribution
centers or equivalent entities--
(A) to blend biodiesel; and
(B) to carry ethanol and biodiesel.
(c) Limitation.--The Secretary may not limit the amount of funding
an eligible entity may receive under this section.
SEC. 12007. USDA ASSISTANCE FOR RURAL ELECTRIC COOPERATIVES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $9,700,000,000, to
remain available until September 30, 2031, for the long-term
resiliency, reliability, and affordability of rural electric systems,
by providing to an eligible entity (defined as an electric cooperative
described in section 501(c)(12) or 1381(a)(2) of the Internal Revenue
Code of 1986 and is or has been a Rural Utilities Service electric loan
borrower pursuant to the Rural Electrification Act of 1936 or serving a
predominantly rural area) assistance under paragraphs (1) and (2) by
awarding such assistance to eligible entities for purposes described in
section 310B(a)(2)(C) of the Consolidated Farm and Rural Development
Act (provided that the term renewable energy system in that paragraph
has the meaning given such term in section 9001(16) of the Farm
Security and Rural Investment Act of 2002) and for carbon capture and
storage systems, that will achieve the greatest reduction in greenhouse
gas emissions associated with rural electric systems using such
assistance and that will otherwise aid disadvantaged rural communities
(as determined by the Secretary), subject to the condition that any
construction work completed with amounts provided under this section
shall meet the condition described in section 9003(f) of the Farm
Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)), when--
(1) making grants and loans (including the cost of loans
and modifications thereof) to purchase renewable energy (as
defined in section 9001(15) of the Farm Security and Rural
Investment Act of 2002 (7 U.S.C. 8101(15))), purchase renewable
energy systems (as defined in section 9001(16) of that Act (7
U.S.C. 8101(16))), and carbon capture and storage systems,
deploy such systems, or make energy efficiency improvements
after the date of enactment of this Act; and
(2) making grants for debt relief and other costs
associated with terminating, after the date of enactment of
this Act or up to one year prior to the date of enactment, the
use of--
(A) facilities operating on nonrenewable energy;
and
(B) related transmission assets.
(b) Limitation.--No eligible entity may receive an amount equal to
more than 10 percent of the total amount made available by this
section.
(c) Prohibition.--Nothing in this section shall be interpreted to
authorize funds of the Commodity Credit Corporation for activities
under this section if such funds are not expressly authorized or
currently expended for such purposes.
SEC. 12008. RURAL PARTNERSHIP PROGRAM.
(a) Rural Prosperity Development Grants.--
(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $873,000,000, to remain available until September
30, 2031, to provide grants to support rural development under
this subsection, subject to the condition that the recipient of
a grant under this subsection shall contribute a non-Federal
match of 25 percent of the amount of the grant, which may be
satisfied through an in-kind contribution, except that the
Secretary may waive such matching requirement on a finding that
the recipient of the applicable grant is economically
distressed.
(2) Allocation of funds.--
(A) Formula.--The Secretary shall establish a
formula pursuant to which the Secretary shall allocate,
for each State and for Tribal governments, an amount to
be provided under this subsection to eligible
applicants described in paragraph (3).
(B) Requirements.--
(i) Formula.--The formula established under
subparagraph (A) shall include a graduated
scale for the amount to be allocated under this
subsection for eligible applicants in each
State and eligible applicants of Tribal
governments, with higher amounts provided based
on lower populations and lower income levels,
as determined by the Secretary.
(ii) Award.--In awarding grants under this
subsection to eligible applicants in each State
and eligible applicants of Tribal governments,
the Secretary shall give priority to eligible
applicants representing a micropolitan
statistical area (as defined by the Office of
Management and Budget in OMB Bulletin No. 20-01
(effective March 2020) and any subsequent
updates) and 1 or more rural areas contiguous
to that micropolitan statistical area or
eligible applicants representing high poverty
areas (as determined by the Secretary) provided
that the Secretary may award additional grants
or funding under this subsection to implement
activities pursuant to a rural development plan
upon the Secretary's approval of the
recipient's plan and report on the use of each
grant provided to the recipient under this
subsection.
(3) Eligible applicants.--The Secretary may make a grant
under this subsection to a partnership no member of which has
received a grant under subsection (b) and that--
(A) is composed of entities representing a region
composed of 1 or more rural areas, including--
(i) except as provided in subparagraph (B),
1 or more of--
(I) a unit of local government;
(II) a Tribal government; or
(III) an authority, agency, or
instrumentality of an entity described
in subclauses (I) or (II); and
(ii) a qualified nonprofit or for-profit
organization, as determined by the Secretary;
(B) does not include a member described in
subparagraph (A)(i), but demonstrates significant
community support sufficient to support a likelihood of
success on the proposed projects, as determined by the
Secretary; and
(C) demonstrates, as determined by the Secretary,
cooperation among the members of the partnership
necessary to complete comprehensive rural development,
through aligning government investment, leveraging
nongovernmental resources, building economic
resilience, and aiding economic recovery, including in
communities impacted by economic transitions and
climate change.
(4) Eligible activities.--The use of grant funds provided
under this subsection may be used for the following purposes,
provided that, where applicable, the performance of any
construction work completed with the grant funds shall meet the
condition described in section 9003(f) of the Farm Security and
Rural Investment Act of 2002 (7 U.S.C. 8103(f)):
(A) Conducting comprehensive rural development and
pre-development activities and planning.
(B) Supporting organizational operating expenses
relating to the rural development activities for which
the grant was provided.
(C) Implementing planned rural development
activities and projects.
(5) Limitation.--Not more than 25 percent of amounts
received by a recipient of a grant under this subsection may be
used to satisfy a Federal matching requirement.
(b) Rural Prosperity Innovation Grants.--In addition to amounts
otherwise available, there is appropriated to the Secretary for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$97,000,000, to remain available until September 30, 2031, to provide
grants to entities that have not received a grant under subsection (a)
and that is a qualified nonprofit corporation that serves rural areas
(as determined by the Secretary) or an institution of higher education
that serves rural areas (as determined by the Secretary), subject to
the condition that the recipient of such grant shall contribute a non-
Federal match of 20 percent of the amount of the grant, which may be
used--
(1) to support activities of the recipient relating to--
(A) development and predevelopment planning aspects
of rural development; and
(B) organizational capacity-building necessary to
support the rural development activities funded by the
grant; and
(2) to support the recipient of a grant under subsection
(a) in carrying out activities for which that grant was
provided.
(c) Definitions.--In this section:
(1) Rural area.--The term ``rural area'' has the meaning
given the term in section 343(a)(13)(C) of the Consolidated
Farm and Rural Development Act (7 U.S.C. 1991(a)(13)(C)).
(2) State.--The term ``State'' has the meaning given the
term in section 1404 of the National Agricultural Research,
Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3103).
SEC. 12009. ADDITIONAL USDA RURAL DEVELOPMENT ADMINISTRATIVE FUNDS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $553,000,000, to remain available until
September 30, 2031, for administrative costs and salaries and expenses
for the Rural Development mission area and expenses of the agencies and
offices of the Department for costs related to implementing this part.
PART 2--AGRICULTURAL CREDIT AND OUTREACH
SEC. 12101. ASSISTANCE FOR CERTAIN FARM LOAN BORROWERS.
Section 1005 of the American Rescue Plan Act of 2021 (Public Law
117-2) is amended to read as follows:
``SEC. 1005. ASSISTANCE FOR CERTAIN FARM LOAN BORROWERS.
``(a) Appropriations.--In addition to amounts otherwise available,
there are appropriated to the Secretary for fiscal year 2022, out of
amounts in the Treasury not otherwise appropriated, to remain available
until September 30, 2031--
``(1) such sums as may be necessary for the cost of
payments under subsection (b); and
``(2) $1,020,000,000 to provide payments or loan
modifications or otherwise carry out the authorities under
section 331(b)(4) of the Consolidated Farm and Rural
Development Act (7 U.S.C. 1981(b)(4)), using a centralized
process administered from the national office, for Farm Service
Agency direct loan and loan guarantee borrowers, focusing on
borrowers who are at risk (as determined by the Secretary of
Agriculture using factors that may include whether the borrower
is a limited resource farmer or rancher, the amount of payments
received by the borrower during calendar years 2020 and 2021
under the Coronavirus Food Assistance Program of the Department
of Agriculture, and other factors, as determined by the
Secretary).
``(b) Payments.--
``(1) In general.--The Secretary shall provide a payment in
an amount up to 100 percent of the outstanding indebtedness of
each economically distressed borrower on eligible farm debt.
``(2) Other payments.--
``(A) In general.--For each farmer and rancher with
outstanding indebtedness on eligible farm debt that
does not qualify for a payment under paragraph (1), the
Secretary shall provide a payment that is equal to,
subject to subparagraph (B), the lesser of--
``(i) the amount of the outstanding
indebtedness of the farmer or rancher on
eligible farm debt; and
``(ii) $150,000.
``(B) Reduction.--A payment determined under
subparagraph (A) shall be reduced by the amount equal
to the sum obtained by adding--
``(i) the total of the payments received by
the farmer or rancher during calendar year 2020
pursuant to the Coronavirus Food Assistance
Program of the Department of Agriculture; and
``(ii) the total of the payments received
by the farmer or rancher during calendar years
2018 and 2019 pursuant to the Market
Facilitation Program of the Department of
Agriculture.
``(c) Definitions.--In this section:
``(1) Economically distressed borrower.--The term
`economically distressed borrower' means a farmer or rancher
that, as determined by the Secretary--
``(A) was 90 days or more delinquent with respect
to an eligible farm debt as of April 30, 2021;
``(B) was 90 days or more delinquent with respect
to an eligible farm debt as of December 31, 2020;
``(C) operates a farm or ranch whose headquarters
of operation, as determined by the Secretary, location
is--
``(i) in a county with a poverty rate of
not less than 20 percent, as determined--
``(I) in the 1990 or 2000 decennial
census; or
``(II) in the Small Area Income and
Poverty Estimates of the Bureau of the
Census for the most recent year for
which the Estimates are available as of
the date of enactment of the Act
entitled `An Act to provide for
reconciliation pursuant to title II of
S. Con. Res. 14';
``(ii) in a ZIP Code with a poverty rate of
not less than 20 percent, as determined by the
Secretary; or
``(iii) on land held in trust by the United
States for the benefit of an Indian Tribe or an
individual Indian;
``(D) owes more interest than principal with
respect to an eligible farm debt as of July 31, 2021;
``(E) is undergoing bankruptcy or foreclosure or is
in other financially distressed categories, as
determined by the Secretary, as of July 31, 2021;
``(F) received a Department of Agriculture disaster
set aside after January 1, 2020;
``(G) has restructured an eligible farm debt 3 or
more times as of July 31, 2021; or
``(H) has restructured an eligible farm debt on or
after January 1, 2020.
``(2) Eligible farm debt.--
``(A) In general.--The term `eligible farm debt'
means a debt owed to the United States by a farmer or
rancher that was issued as a direct loan administered
by the Farm Service Agency under subtitle A, B, or C of
the Consolidated Farm and Rural Development Act (7
U.S.C. 1922 through 1970) and was outstanding or
otherwise not paid as of December 31, 2020, or July 31,
2021.
``(B) Amount.--The amount of eligible farm debt
with respect to a borrower shall be equal to the amount
of eligible farm debt outstanding as of a date
determined by the Secretary, but no sooner than the
date of enactment of the Act entitled `An Act to
provide for reconciliation pursuant to title II of S.
Con Res. 14', plus the total of all loan payments on
eligible farm debt made by the borrower in calendar
year 2021.
``(3) Secretary.--The term `Secretary' means the Secretary
of Agriculture.
``(d) Limitation.--The Secretary shall not enter into any loan
agreement pursuant to this section that could result in disbursements
after September 30, 2031 or any grant agreement pursuant to this
section that could result in any outlays after September 30, 2031.''.
SEC. 12102. USDA ASSISTANCE AND SUPPORT FOR UNDERSERVED FARMERS,
RANCHERS, AND FORESTERS.
Section 1006 of the American Rescue Plan Act of 2021 (Public Law
117-2) is amended to read as follows:
``SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR UNDERSERVED FARMERS,
RANCHERS, FORESTERS.
``(a) Technical and Other Assistance.--In addition to amounts
otherwise available, there is appropriated to the Secretary of
Agriculture for fiscal year 2022, to remain available until September
30, 2031, out of any money in the Treasury not otherwise appropriated,
$200,000,000 to provide outreach, mediation, financial training,
capacity building training, cooperative development and agricultural
credit training and support, and other technical assistance on issues
concerning food, agriculture, agricultural credit, agricultural
extension, rural development, or nutrition to underserved farmers,
ranchers, or forest landowners, including veterans, limited resource
producers, beginning farmers and ranchers, and farmers, ranchers, and
forest landowners living in high poverty areas.
``(b) Land Loss Assistance.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Agriculture for
fiscal year 2022, to remain available until September 30, 2031, out of
any money in the Treasury not otherwise appropriated, $200,000,000 to
provide grants and loans to eligible entities, as determined by the
Secretary, to improve land access (including heirs' property and
fractionated land issues) for underserved farmers, ranchers, and forest
landowners, including veterans, limited resource producers, beginning
farmers and ranchers, and farmers, ranchers, and forest landowners
living in high poverty areas.
``(c) Equity Commissions.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Agriculture for
fiscal year 2022, to remain available until September 30, 2031, out of
any money in the Treasury not otherwise appropriated, $10,000,000 to
fund the activities of one or more equity commissions that will address
racial equity issues within the Department of Agriculture and the
programs of the Department of Agriculture.
``(d) Research, Education, and Extension.--In addition to amounts
otherwise available, there is appropriated to the Secretary of
Agriculture for fiscal year 2022, to remain available until September
30, 2031, out of any money in the Treasury not otherwise appropriated,
$189,000,000 to support and supplement agricultural research,
education, and extension, as well as scholarships and programs that
provide internships and pathways to agricultural sector or Federal
employment, for 1890 Institutions (as defined in section 2 of the
Agricultural, Research, Extension, and Education Reform Act of 1998 (7
U.S.C. 7601)), 1994 Institutions (as defined in section 532 of the
Equity in Educational Land-Grant Status Act of 1994 (7 U.S.C. 301 note;
Public Law 103-382)), Alaska Native serving institutions and Native
Hawaiian serving institutions eligible to receive grants under
subsections (a) and (b), respectively, of section 1419B of the National
Agricultural Research, Extension, and Teaching Policy Act of 1977 (7
U.S.C. 3156), Hispanic-serving institutions eligible to receive grants
under section 1455 of the National Agricultural Research, Extension,
and Teaching Policy Act of 1977 (7 U.S.C. 3241), and the insular area
institutions of higher education located in the territories of the
United States, as referred to in section 1489 of the National
Agricultural Research, Extension, and Teaching Policy Act of 1977 (7
U.S.C. 3361).
``(e) Discrimination Financial Assistance.--In addition to amounts
otherwise available, there is appropriated to the Secretary of
Agriculture for fiscal year 2022, to remain available until September
30, 2031, out of any money in the Treasury not otherwise appropriated,
$750,000,000 for a program to provide financial assistance to farmers,
ranchers, or forest landowners determined to have experienced
discrimination prior to January 1, 2021, in Department of Agriculture
farm lending programs, under which the amount of financial assistance
provided to a recipient may be not more than $500,000 as appropriate in
relation to any consequences experienced from the discrimination, which
program shall be administered through 1 or more qualified
nongovernmental entities selected by the Secretary subject to standards
set and enforced by the Secretary, subject to the condition that any
selected entity administering the program shall return the funds to the
Secretary on the request of the Secretary if the standards are not
adequately carried out or the administration of the program is not
otherwise sufficient or if any funds provided to the selected entity
are not distributed on the date that is 5 years after the date of
enactment of the Act entitled `An Act to provide for reconciliation
pursuant to title II of S. Con. Res. 14', and any such returned funds
shall be available for obligation for any activity authorized under
this section, except subsections (c) and (f).
``(f) Administrative Costs.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Agriculture for
fiscal year 2022, to remain available until September 30, 2031, out of
any money in the Treasury not otherwise appropriated, $35,000,000 for
administrative costs, including training employees, of the agencies and
offices of the Department of Agriculture to carry out this section.
``(g) Limitation.--The funds made available under subsection (d)
are subject to the condition that the Secretary shall not--
``(1) enter into any agreement--
``(A) that is for a term extending beyond September
30, 2031; or
``(B) under which any payment could be outlaid or
funds disbursed after September 30, 2031; or
``(2) use any other funds available to the Secretary to
satisfy obligations initially made under subsection (d).''.
Subtitle D--Research and Urban Agriculture
SEC. 13001. DEPARTMENT OF AGRICULTURE RESEARCH FUNDING.
(a) Appropriations.--In addition to amounts otherwise available,
there are appropriated to the Secretary, out of any money in the
Treasury not otherwise appropriated, to remain available until
September 30, 2031--
(1) to the National Agricultural Statistics Service, for
measurements, a survey, and data collection to conduct the
study required under section 7212(b) of the Agriculture
Improvement Act of 2018 (Public Law 115-334; 132 Stat. 4812),
which shall be completed not later than December 31, 2022,
$5,000,000 for fiscal year 2022;
(2) to the National Institute of Food and Agriculture--
(A) to fund agricultural education, extension, and
research relating to climate change--
(i) through the Agriculture and Food
Research Initiative established by subsection
(b) of the Competitive, Special, and Facilities
Research Grant Act (7 U.S.C. 3157(b)),
$210,000,000 for fiscal year 2022;
(ii) through the sustainable agriculture
research education program established under
sections 1619, 1621, 1622, 1628, and 1629 of
the Food, Agriculture, Conservation, and Trade
Act of 1990 (7 U.S.C. 5801, 5811, 5812, 5831,
5832), $120,000,000 for fiscal year 2022;
(iii) through the organic agriculture
research and extension initiative established
under section 1672B of the Food, Agriculture,
Conservation, and Trade Act of 1990 (7 U.S.C.
5925b), $60,000,000 for fiscal year 2022;
(iv) through the urban, indoor, and other
emerging agricultural production research,
education, and extension initiative established
under section 1672E of the Food, Agriculture,
Conservation, and Trade Act of 1990 (7 U.S.C.
5925g), $5,000,000 for fiscal year 2022;
(v) through the centers of excellence led
by 1890 Institutions established under section
1673(d) of the Food, Agriculture, Conservation,
and Trade Act of 1990 (7 U.S.C. 5926(d)),
$5,000,000 for fiscal year 2022;
(vi) through the specialty crop research
and extension initiative established by section
412 of the Agricultural Research, Extension,
and Education Reform Act of 1998 (7 U.S.C.
7632), $60,000,000 for fiscal year 2022;
(vii) through the cooperative extension
under the Smith-Lever Act (7 U.S.C. 341 through
349) for agricultural extension activities and
research relating to climate change, technical
assistance, and technology adoption,
$80,000,000 for fiscal year 2022;
(viii) through the cooperative extension at
1994 Institutions in accordance with section
3(b)(3) of the Smith-Lever Act (7 U.S.C.
343(b)(3)), $35,000,000 for fiscal year 2022;
and
(ix) through the cooperative extension at
1890 Institutions under section 1444 of the
National Agricultural Research, Extension, and
Teaching Policy Act of 1977 (7 U.S.C. 3221),
$40,000,000 for fiscal year 2022;
(B) for grants to covered institutions for
construction, alteration, acquisition, modernization,
renovation, or remodeling of agricultural research
facilities, including related building costs associated
with compliance with applicable Federal and State law,
under section 4 of the Research Facilities Act (7
U.S.C. 390b), $1,000,000,000 for fiscal year 2022,
subject to the condition that notwithstanding section
3(c)(2)(A) of that Act (7 U.S.C. 390a(c)(2)(A)), the
recipient of a grant provided using those amounts shall
not be required to provide any non-Federal share of
total funding provided under this subparagraph;
(C) for the scholarships for students at 1890
Institutions grant program under section 1446 of the
National Agricultural Research, Extension, and Teaching
Policy Act of 1977 (7 U.S.C. 3222a), $100,000,000 for
fiscal year 2022, to carry out such program in fiscal
years 2024 through 2031;
(D) for grants to land-grant colleges and
universities to support Tribal students under section
1450 of that Act (7 U.S.C. 3222e), $15,000,000 for
fiscal year 2022, and for purposes of this
subparagraph, section 1450(b)(4) of such Act shall not
apply; and
(E) for the Higher Education Multicultural Scholars
Program carried out pursuant to section 1417 of that
Act (7 U.S.C. 3152), $15,000,000 for fiscal year 2022;
(3) to the Office of the Chief Scientist, to carry out
advanced research and development relating to climate through
the Agriculture Advanced Research and Development Authority to
further the goals under section 1473H(b)(2) of the National
Agricultural Research, Extension, and Teaching Policy Act of
1977 (7 U.S.C. 3319k(b)(2)), $30,000,000 for fiscal year 2022;
(4) to the Foundation for Food and Agriculture Research, to
carry out activities relating to climate change in accordance
with section 7601 of the Agricultural Act of 2014 (7 U.S.C.
5939), to be considered as provided pursuant to subsection
(g)(1)(A) of such section, $210,000,000 for fiscal year 2022;
(5) to the Office of Urban Agriculture and Innovative
Production, to carry out activities in accordance with section
222 of the Department of Agriculture Reorganization Act of 1994
(7 U.S.C. 6923), $10,000,000 for fiscal year 2022.
(b) Definitions.--In this section:
(1) Covered institution.--The term ``covered institution''
means--
(A) an 1890 Institution (as defined in section 2 of
the Agricultural Research, Extension, and Education
Reform Act of 1998 (7 U.S.C. 7601));
(B) a 1994 Institution (as defined in section 532
of the Equity in Educational Land-Grant Status Act of
1994 (7 U.S.C. 301 note; Public Law 103-382));
(C) an Alaska Native serving institution or Native
Hawaiian serving institution eligible to receive grants
under subsections (a) and (b), respectively, of section
1419B of the National Agricultural Research, Extension,
and Teaching Policy Act of 1977 (7 U.S.C. 3156);
(D) Hispanic-serving agricultural colleges and
universities and Hispanic-serving institutions (as
those terms are defined in section 1404 of the National
Agricultural Research, Extension, and Teaching Policy
Act of 1977 (7 U.S.C. 3103));
(E) an eligible institution (as defined in section
1489 of the National Agricultural Research, Extension,
and Teaching Policy Act of 1977 (7 U.S.C. 3361)
(relating to institutions of higher education in
insular areas)); and
(F) the University of the District of Columbia
established pursuant to the Act of July 2, 1862
(commonly known as the ``First Morrill Act'') (7 U.S.C.
301 through 309).
(2) State.--The term ``State'' has the meaning given the
term in section 1404 of the National Agricultural Research,
Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3103).
SEC. 13002. LIMITATION.
The funds made available under this subtitle are subject to the
condition that the Secretary shall not--
(1) enter into any agreement--
(A) that is for a term extending beyond September
30, 2031; or
(B) under which any payment could be outlaid or
funds disbursed after September 30, 2031; or
(2) use any other funds available to the Secretary to
satisfy obligations initially made under this subtitle.
Subtitle E--Miscellaneous
SEC. 14001. ADDITIONAL SUPPORT FOR USDA OFFICE OF THE INSPECTOR
GENERAL.
In addition to amounts otherwise made available, there is
appropriated to the Office of the Inspector General of the Department
of Agriculture for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $5,000,000 to remain available until
September 30, 2031, for audits, investigations, and other oversight
activities of projects and activities carried out with funds made
available to the Department of Agriculture under this title.
SEC. 14002. ADDITIONAL SUPPORT FOR FARMWORKER AND FOOD WORKER RELIEF
GRANT PROGRAM.
In addition to amounts otherwise available, there is appropriated
to the Secretary of Agriculture for fiscal year 2022 to remain
available until September 30, 2031, out of any money in the Treasury
not otherwise appropriated, $200,000,000 to provide additional funds to
the Secretary for the Farmworker and Food Worker Relief Grant Program
of the Agricultural Marketing Service to provide additional COVID-19
assistance relief payments for frontline grocery workers.
Subtitle F--Conservation
SEC. 15001. SOIL CONSERVATION ASSISTANCE.
(a) Appropriation.--In addition to amounts otherwise available,
there are appropriated to the Secretary of Agriculture (referred to in
this section as the ``Secretary'') for each of fiscal years 2022
through 2028, out of any money in the Treasury not otherwise
appropriated, such sums as are necessary to carry out this section, to
remain available until expended, subject to the conditions that, for
purposes of providing payments under subsections (b), (c), and (d), the
Secretary shall not--
(1) enter into any agreement--
(A) that is for a term extending beyond September
30, 2031; or
(B) under which any payment could be outlaid or
funds disbursed after September 30, 2031;
(2) use any other funds available to the Secretary to
satisfy obligations initially made under this section; or
(3) interpret this section to authorize funds of the
Commodity Credit Corporation for such payments if such funds
are not expressly authorized or currently expended for such
purposes.
(b) Availability of Payments to Producers.--
(1) In general.--Of the funds made available under
subsection (a), for each of the 2022 through 2026 crop years,
the Secretary shall make payments to the producers on a farm
for which the producer establishes 1 or more cover crop
practices with respect to the applicable crop year, as
determined by the Secretary, in accordance with this
subsection, subject to the condition that a producer receiving
a payment shall not receive a payment under any other provision
of law for the same practices on the same acres.
(2) Payment rate.--The payment rate used to make payments
with respect to a producer who establishes 1 or more cover crop
practices under paragraph (1) shall be $25 per acre of cover
crop established.
(3) Acres established.--The acres for which a producer
receives the payment rate under paragraph (2) shall be equal to
the total number of acres on which the producer establishes 1
or more cover crop practices, not to exceed 1,000 acres per
producer.
(c) Availability of Payments to Farm Owners.--
(1) In general.--Of the funds made available under
subsection (a), for each of the 2022 through 2026 crop years,
the Secretary shall make payments to the owners of a farm with
respect to which a producer establishes 1 or more cover crop
practices pursuant to subsection (b), in accordance with this
subsection, subject to the condition that an owner of a farm
may not receive a payment under this subsection and subsection
(b) for the same farm or acres, as determined by the Secretary.
(2) Payment rate.--The payment rate used to make payments
under paragraph (1) with respect to the owner of a farm shall
be $5 per acre of cover crop established.
(3) Acres established.--The acres for which the owner of a
farm receives the payment rate under paragraph (2) shall be
equal to the total number of acres for which the applicable
producer establishes 1 or more cover crop practices, not to
exceed 1,000 acres per owner.
(d) Availability of Payments for Prevented Planting.--
(1) In general.--Of the funds made available under
subsection (a) and in addition to any other payments or
assistance, for the 2022 through 2026 crop years, the Secretary
shall make payments in accordance with this subsection to
producers on farms who establish 1 or more cover crop practices
pursuant to subsection (b).
(2) Requirements.--To receive a payment under this
subsection, a producer--
(A) shall have--
(i) purchased a crop insurance policy or
plan of insurance under section 508(c) of the
Federal Crop Insurance Act (7 U.S.C. 1508(c))
for the applicable crop year following the
establishment of the cover crop practice, as
determined by the Secretary;
(ii) established a cover crop practice
pursuant to subsection (b) on the farm for
which the insurance described in clause (i) was
purchased, as determined by the Secretary; and
(iii) been unable to plant the crop for
which insurance was purchased; and
(B) as determined by the Secretary, shall not--
(i) harvest the cover crop for market or
sale;
(ii) harvest the cover crop for seed for
purposes of marketing or sale, except that a
quantity may be harvested for seed for on-farm
usage only; or
(iii) otherwise use the acres for which
payments are received under this subsection for
any unapproved uses or other uses that seek to
defeat or undermine the purposes of this
section.
(3) Payment amount.--The Secretary shall make payments to
producers under this subsection in an amount equal to the
product obtained by multiplying--
(A) the total number of acres for which the
producer is eligible to receive a payment under this
subsection; and
(B) the difference between--
(i) 100 percent of the prevented planting
guarantee, calculated without regard to the
establishment of the cover crop practices
pursuant to subsection (b), applicable for the
insurance policy purchased by the producer
under section 508A of the Federal Crop
Insurance Act (7 U.S.C. 1508a), as determined
by the Secretary; and
(ii) the prevented planting indemnity
payment received by the producer under that
section and the policy purchased by the
producer for the applicable crop, as determined
by the Secretary.
SEC. 15002. ADDITIONAL AGRICULTURAL CONSERVATION INVESTMENTS.
(a) Appropriations.--In addition to amounts otherwise available
(and subject to subsection (b)), there are appropriated to the
Secretary of Agriculture (referred to in this section as the
``Secretary''), out of any money in the Treasury not otherwise
appropriated, to remain available until September 30, 2031 (subject to
the condition that no such funds may be disbursed after September 30,
2031)--
(1) to carry out, using the facilities and authorities of
the Commodity Credit Corporation, the environmental quality
incentives program under subchapter A of chapter 4 of subtitle
D of title XII of the Food Security Act of 1985 (16 U.S.C.
3839aa through 3839aa-8)--
(A)(i) $300,000,000 for fiscal year 2022;
(ii) $500,000,000 for fiscal year 2023;
(iii) $1,750,000,000 for fiscal year 2024;
(iv) $3,000,000,000 for fiscal year 2025; and
(v) $3,450,000,000 for fiscal year 2026; and
(B) subject to the conditions on the use of the
funds that--
(i) section 1240B(f)(1) of the Food
Security Act of 1985 (16 U.S.C. 3839aa-2(f)(1))
shall not apply;
(ii) section 1240H(c)(2) of the Food
Security Act of 1985 (16 U.S.C. 3839aa-8(c)(2))
shall be applied--
(I) by substituting ``$50,000,000''
for ``$25,000,000''; and
(II) with the Secretary
prioritizing proposals that utilize
diet and feed management to reduce
enteric methane emissions from
ruminants;
(iii) the funds shall be available for 1 or
more agricultural conservation practices or
enhancements that the Secretary determines
directly improve soil carbon or reduce nitrogen
losses or greenhouse gas emissions, or capture
or sequester greenhouse gas emissions,
associated with agricultural production; and
(iv) the Secretary shall prioritize
projects and activities that mitigate or
address climate change through the management
of agricultural production, including by
reducing or avoiding greenhouse gas emissions;
(2) to carry out, using the facilities and authorities of
the Commodity Credit Corporation, the conservation stewardship
program under subchapter B of that chapter (16 U.S.C. 3839aa-21
through 3839aa-25)--
(A)(i) $250,000,000 for fiscal year 2022;
(ii) $500,000,000 for fiscal year 2023;
(iii) $850,000,000 for fiscal year 2024;
(iv) $1,000,000,000 for fiscal year 2025; and
(v) $1,500,000,000 for fiscal year 2026; and
(B) subject to the conditions on the use of the
funds that--
(i) the funds shall only be available for--
(I) 1 or more agricultural
conservation practices or enhancements
that the Secretary determines directly
improve soil carbon or reduce nitrogen
losses or greenhouse gas emissions, or
capture or sequester greenhouse gas
emissions, associated with agricultural
production; or
(II) State-specific or region-
specific groupings or bundles of
agricultural conservation activities
for climate change mitigation
appropriate for cropland, pastureland,
rangeland, nonindustrial private forest
land, and producers transitioning to
organic or perennial production
systems; and
(ii) the Secretary shall prioritize
projects and activities that mitigate or
address climate change through the management
of agricultural production, including by
reducing or avoiding greenhouse gas emissions;
(3) to carry out, using the facilities and authorities of
the Commodity Credit Corporation, the agricultural conservation
easement program under subtitle H of title XII of that Act (16
U.S.C. 3865 through 3865d)--
(A)(i) $100,000,000 for fiscal year 2022;
(ii) $200,000,000 for fiscal year 2023;
(iii) $300,000,000 for fiscal year 2024;
(iv) $500,000,000 for fiscal year 2025; and
(v) $600,000,000 for fiscal year 2026; and
(B) subject to the condition on the use of the
funds that the Secretary shall prioritize projects and
activities that mitigate or address climate change
through the management of agricultural production,
including by reducing or avoiding greenhouse gas
emissions; and
(4) to carry out, using the facilities and authorities of
the Commodity Credit Corporation, the regional conservation
partnership program under subtitle I of title XII of that Act
(16 U.S.C. 3871 through 3871f)--
(A)(i) $200,000,000 for fiscal year 2022;
(ii) $500,000,000 for fiscal year 2023;
(iii) $1,500,000,000 for fiscal year 2024;
(iv) $2,250,000,000 for fiscal year 2025; and
(v) $3,050,000,000 for fiscal year 2026; and
(B) subject to the conditions on the use of the
funds that the Secretary--
(i) shall prioritize partnership agreements
under section 1271C(d) of the Food Security Act
of 1985 (16 U.S.C. 3871c(d)) that support the
implementation of conservation projects that
assist agricultural producers and nonindustrial
private forestland owners in directly improving
soil carbon or reducing nitrogen losses or
greenhouse gas emissions, or capturing or
sequestering greenhouse gas emissions,
associated with agricultural production;
(ii) shall prioritize projects and
activities that mitigate or address climate
change through the management of agricultural
production, including by reducing or avoiding
greenhouse gas emissions; and
(iii) may prioritize projects that--
(I) leverage corporate supply chain
sustainability commitments; or
(II) utilize models that pay for
outcomes from targeting methane and
nitrous oxide emissions associated with
agricultural production systems.
(b) Conditions.--The funds made available under this section are
subject to the conditions that the Secretary shall not--
(1) enter into any agreement--
(A) that is for a term extending beyond September
30, 2031; or
(B) under which any payment could be outlaid or
funds disbursed after September 30, 2031; or
(2) use any other funds available to the Secretary to
satisfy obligations initially made under this section.
(c) Conforming Amendments.--
(1) Section 1240B of the Food Security Act of 1985 (16
U.S.C. 3839aa-2) is amended--
(A) in subsection (a), by striking ``2023'' and
inserting ``2031''; and
(B) in subsection (f)(2)(B)--
(i) in the subparagraph heading, by
striking ``2023'' and inserting ``2031''; and
(ii) by striking ``2023'' and inserting
``2031''.
(2) Section 1240H of the Food Security Act of 1985 (16
U.S.C. 3839aa-8) is amended by striking ``2023'' each place it
appears and inserting ``2031''.
(3) Section 1240J(a) of the Food Security Act of 1985 (16
U.S.C. 3839aa-22(a)) is amended, in the matter preceding
paragraph (1), by striking ``2023'' and inserting ``2031''.
(4) Section 1240L(h)(2)(A) of the Food Security Act of 1985
(16 U.S.C. 3839aa-24(h)(2)(A)) is amended by striking ``2023''
and inserting ``2031''.
(5) Section 1241 of the Food Security Act of 1985 (16
U.S.C. 3841) is amended--
(A) in subsection (a)--
(i) in the matter preceding paragraph (1),
by striking ``2023'' and inserting ``2031'';
(ii) in paragraph (1), by striking ``2023''
each place it appears and inserting ``2031'';
(iii) in paragraph (2)(F), by striking
``2023'' and inserting ``2031''; and
(iv) in paragraph (3), by striking ``fiscal
year 2023'' each place it appears and inserting
``each of fiscal years 2023 through 2031'';
(B) in subsection (b), by striking ``2023'' and
inserting ``2031''; and
(C) in subsection (h)--
(i) in paragraph (1)(B), in the
subparagraph heading, by striking ``2023'' and
inserting ``2031''; and
(ii) by striking ``2023'' each place it
appears and inserting ``2031''.
(6) Section 1244(n)(3)(A) of the Food Security Act of 1985
(16 U.S.C. 3844(n)(3)(A)) is amended by striking ``2023'' and
inserting ``2031''.
(7) Section 1271D(a) of the Food Security Act of 1985 (16
U.S.C. 3871d(a)) is amended by striking ``2023'' and inserting
``2031''.
SEC. 15003. CONSERVATION TECHNICAL ASSISTANCE.
(a) Appropriations.--In addition to amounts otherwise available
(and subject to subsection (b)), there are appropriated to the
Secretary of Agriculture (referred to in this section as the
``Secretary'') for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, to remain available until September 30,
2031 (subject to the condition that no such funds may be disbursed
after September 30, 2031)--
(1) $200,000,000 to provide conservation technical
assistance through the Natural Resources Conservation Service;
(2) $50,000,000 to carry out climate change adaptation and
mitigation activities through the Natural Resources
Conservation Service by working with the Regional Climate Hubs
designed to provide information and technical support on
climate smart agriculture and forestry to agricultural
producers, landowners, and resource managers, as determined by
the Secretary; and
(3) $600,000,000 to carry out a carbon sequestration and
greenhouse gas emissions quantification program through which
the Natural Resources Conservation Service, including through
technical service providers and other partners, shall collect
field-based data to assess the carbon sequestration and
greenhouse gas emissions reduction outcomes associated with
activities carried out pursuant to this section and use the
data to monitor and track greenhouse gas emissions and carbon
sequestration trends through the Greenhouse Gas Inventory and
Assessment Program of the Department of Agriculture.
(b) Conditions.--The funds made available under this section are
subject to the conditions that the Secretary shall not--
(1) enter into any agreement--
(A) that is for a term extending beyond September
30, 2031; or
(B) under which any payment could be outlaid or
funds disbursed after September 30, 2031;
(2) use any other funds available to the Secretary to
satisfy obligations initially made under this section; or
(3) interpret this section to authorize funds of the
Commodity Credit Corporation for activities under this section
if such funds are not expressly authorized or currently
expended for such purposes.
(c) Administrative Costs.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2028, for
administrative costs of the agencies and offices of the Department of
Agriculture for costs related to implementing this section.
TITLE II--COMMITTEE ON EDUCATION AND LABOR
Subtitle A--Education Matters
PART 1--ELEMENTARY AND SECONDARY EDUCATION
SEC. 20001. GROW YOUR OWN PROGRAMS.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Department of Education for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$112,684,000, to remain available through September 30, 2025, to award
grants for the development and support of Grow Your Own Programs, as
described in section 202(g) of the Higher Education Act of 1965.
(b) In General.--Section 202 of the Higher Education Act of 1965 is
amended--
(1) in subsection (b)(6)(C), by striking ``subsection (f)
or (g)'' and inserting ``subsection (f) or (h)'';
(2) in subsection (c)(1), by inserting ``a Grow Your Own
program under subsection (g),'' after ``subsection (e),'';
(3) by redesignating subsections (g), (h), (i), (j), and
(k), as subsections (h), (i), (j), (k), and (l), respectively;
and
(4) by inserting after subsection (f) the following:
``(g) Partnership Grants for the Establishment of `Grow Your Own'
Programs.--
``(1) In general.--An eligible partnership that receives a
grant under this section shall carry out an effective `Grow
Your Own' program to address shortages of teachers in high-need
subjects, fields, schools, and geographic areas, or shortages
of school leaders in high-need schools, and to increase the
diversity of qualified individuals entering into the teacher,
principal, or other school leader workforce.
``(2) Requirements of a grow your own program.--In addition
to carrying out each of the activities described in paragraphs
(1) through (6) of subsection (d), an eligible partnership
carrying out a Grow Your Own program under this subsection
shall--
``(A) integrate courses on education topics with a
year-long school-based clinical experience in which
candidates teach or lead alongside an expert mentor
teacher or school leader who is the teacher or school
leader of record in the same local educational agencies
in which the candidates expect to work;
``(B) provide opportunities for candidates to
practice and develop teaching skills or school
leadership skills;
``(C) support candidates as they complete their
associate (in furtherance of their baccalaureate),
baccalaureate, or master's degree or earn their
teaching or school leadership credential;
``(D) work to provide academic, counseling, and
programmatic supports to candidates;
``(E) provide academic and nonacademic supports,
including advising and financial assistance, to
candidates to enter and complete teacher or school
leadership preparation programs, to access and complete
State licensure exams, and to engage in school-based
clinical placements;
``(F) include efforts to recruit individuals with
experience in high-need subjects or fields who are not
certified to teach or lead, with a specific focus on
recruiting individuals--
``(i) from groups or populations that are
underrepresented; and
``(ii) who live in and come from the
communities the schools serve; and
``(G) require candidates to complete all State
requirements to become fully certified.''.
SEC. 20002. TEACHER RESIDENCIES.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $112,266,000, to remain
available through September 30, 2025, to award grants for the
development and support of high-quality teaching residency programs, as
described in section 202(e) of the Higher Education Act of 1965 (20
U.S.C. 1022a(e)), except that amounts available under this section
shall also be available for residency programs for prospective teachers
in a bachelor's degree program.
SEC. 20003. SUPPORT SCHOOL PRINCIPALS.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $112,266,000, to remain
available through September 30, 2025, to award grants for the
development and support of school leadership programs, as described in
section 2243 of the Elementary and Secondary Education Act of 1965 (20
U.S.C. 6673).
SEC. 20004. HAWKINS.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $112,266,000, to remain
available through September 30, 2025, to award grants for the Augustus
F. Hawkins Centers of Excellence Program, as described in section 242
of the Higher Education Act of 1965 (20 U.S.C. 1033a).
SEC. 20005. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION
PART D PERSONNEL DEVELOPMENT.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $160,776,000, to remain
available until September 30, 2025, for personnel development described
in section 662 of the Individuals with Disabilities Education Act (20
U.S.C. 1462).
SEC. 20006. GRANTS FOR NATIVE AMERICAN LANGUAGE TEACHERS AND EDUCATORS.
The Native American Programs Act of 1974 is amended by inserting
after section 803C the following:
``SEC. 803D. GRANTS FOR NATIVE AMERICAN LANGUAGE TEACHERS AND
EDUCATORS.
``(a) In General.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, to remain available until
September 30, 2031, $200,000,000 for the Secretary, in carrying out
section 803C, to award grants to carry out activities relating to
preparing, training, and offering professional development to Native
American language teachers and Native American language early childhood
educators to ensure the survival and continuing vitality of Native
American languages.
``(b) Cost Share Prohibition.--The Secretary shall not impose a
cost sharing or matching fund requirement with respect to grants
awarded under subsection (a).''.
PART 2--HIGHER EDUCATION
SEC. 20021. INCREASING THE MAXIMUM FEDERAL PELL GRANT.
(a) Award Year 2022-2023.--Section 401(b)(7) of the Higher
Education Act of 1965 is amended--
(1) in subparagraph (A)(iii), by inserting ``and such sums
as may be necessary for fiscal year 2022 to carry out the $550
increase for enrollment at institutions of higher education
defined in section 101 or 102(a)(1)(B) provided under
subparagraph (C)(iii)'' before ``; and''; and
(2) in subparagraph (C)(iii), by inserting before the
period at the end the following: ``, except that, for award
year 2022-2023, such amount shall be equal to the amount
determined under clause (ii) for award year 2017-2018,
increased by $550 for enrollment at institutions of higher
education defined in section 101 or 102(a)(1)(B)''.
(b) Subsequent Award Years Through 2025-2026.--Section 401(b) of
the Higher Education Act of 1965, as amended by section 703 of the
FAFSA Simplification Act (title VII of division FF of Public Law 116-
260), is amended--
(1) in paragraph (5)(A)--
(A) in clause (i), by striking ``and'' after the
semicolon;
(B) by redesignating clause (ii) as clause (iii);
and
(C) by inserting after clause (i) the following:
``(ii) for each of award years 2023-2024
through 2025-2026, an additional $550 for
enrollment at institutions of higher education
defined in section 101 or 102(a)(1)(B); and'';
and
(2) in paragraph (6)(A)--
(A) in clause (i)--
(i) by striking ``appropriated) such'' and
inserting the following: ``appropriated)--
``(I) such''; and
(ii) by adding at the end the following:
``(II) such sums as are necessary
to carry out paragraph (5)(A)(ii) for
each of fiscal years 2023 through 2025;
and''; and
(B) in clause (ii), by striking ``(5)(A)(ii)'' and
inserting ``(5)(A)(iii)''.
SEC. 20022. EXPANDING FEDERAL STUDENT AID ELIGIBILITY.
Section 484(a)(5) of the Higher Education Act of 1965 is amended by
inserting ``, or, with respect to any grant, loan, or work assistance
received under this title for award years 2022-2023 through 2029-2030,
be subject to a grant of deferred enforced departure or have deferred
action pursuant to the Deferred Action for Childhood Arrivals policy of
the Secretary of Homeland Security or temporary protected status''
after ``becoming a citizen or permanent resident''.
SEC. 20023. INCREASE IN PELL GRANTS FOR RECIPIENTS OF MEANS-TESTED
BENEFITS.
Section 473 of the Higher Education Act of 1965, as amended by
section 702(b) of the FAFSA Simplification Act (title VII of division
FF of Public Law 116-260), is amended by adding at the end the
following:
``(d) Special Rule for Means-tested Benefit Recipients.--During
award years 2024-2025 through 2029-2030, and notwithstanding subsection
(b), for an applicant (or, as applicable, an applicant and spouse, or
an applicant's parents) who is not described in subsection (c) and who,
at any time during the previous 24-month period, received a benefit
under a means-tested Federal benefit program (or whose parent or spouse
received such a benefit, as applicable) described in clauses (i)
through (vi) of section 479(b)(4)(H), the Secretary shall for the
purposes of this title consider the student aid index as equal to -
$1,500 for the applicant.''.
SEC. 20024. RETENTION AND COMPLETION GRANTS.
Title VII of the Higher Education Act of 1965 is amended by adding
at the end the following:
``PART F--RETENTION AND COMPLETION GRANTS
``SEC. 791. RETENTION AND COMPLETION GRANTS.
``(a) In General.--From amounts appropriated to carry out this
section for a fiscal year, the Secretary shall carry out a program to
make grants (which shall be known as `retention and completion grants')
to eligible entities to enable the such entities to carry out the
activities described in the applications submitted under subsection
(b).
``(b) Application.--To be eligible to receive a grant under this
section, an eligible entity shall submit an application to the
Secretary that includes a description of--
``(1) how the eligible entity will use the funds to
implement or expand evidence-based reforms or practices to
improve student outcomes at institutions of higher education in
the State or system of institutions of higher education, or at
the Tribal College or University, as applicable; and
``(2) how the eligible entity will sustain such reforms or
practices after the grant period.
``(c) Priority.--In awarding grants under this section to eligible
entities, the Secretary shall give priority to eligible entities that
propose to use a significant share of grant funds to, among students of
color, low-income students, students with disabilities, students in
need of remediation, first generation college students, student
parents, and other underserved student populations in such eligible
entity, improve enrollment, retention, transfer, or completion rates or
labor market outcomes.
``(d) Adequate Progress.--As a condition of continuing to receive
funds under this section, for each year in which an eligible entity
participates in the program under this section, such eligible entity
shall demonstrate to the satisfaction of the Secretary that the entity
has made adequate progress in implementing or expanding evidence-based
reforms or practices, and, among students of color, low-income
students, students with disabilities, students in need of remediation,
first generation college students, student parents, and other
underserved student populations in such eligible entity, improving
enrollment, retention, transfer, or completion rates or labor market
outcomes.
``(e) Matching Requirement.--As a condition of receiving a grant
under this section for the applicable year described in paragraphs (1)
through (3), an eligible entity that is not a Tribal College or
University shall provide matching funds for such applicable year toward
the cost of the activities described in the application submitted under
subsection (b). Such matching funds shall be in the amount of--
``(1) in the second year of a grant, not less than 10
percent of the grant amount awarded to such eligible entity for
such year;
``(2) in the third year of a grant, not less than 15
percent of the grant amount awarded to such eligible entity for
such year; and
``(3) in the fourth year and each subsequent year of a
grant, not less than 20 percent of the grant amount awarded to
such eligible entity for such year.
``(f) General Requirement.--An eligible entity shall use a grant
under this section only to carry out activities described in the
application for such year under subsection (b).
``(g) Evidence-based Reforms or Practices.--An eligible entity
receiving a grant under this section shall, directly or in
collaboration with institutions of higher education and other non-
profit organizations, use the grant funds to implement one or more of
the following evidence-based reforms or practices:
``(1) Providing comprehensive academic, career, and student
support services, including mentoring, advising, or case
management services.
``(2) Providing assistance in applying for and accessing
direct support services, financial assistance, or means-tested
benefit programs to meet the basic needs of students.
``(3) Providing accelerated learning opportunities,
including dual or concurrent enrollment programs and early
college high school programs.
``(4) Reforming remedial or developmental education, course
scheduling, or credit-awarding policies.
``(5) Improving transfer pathways between--
``(A) in the case of an eligible entity that is a
State, community colleges and 4-year institutions of
higher education in the State;
``(B) in the case of an eligible entity that is a
system of institutions of higher education,
institutions within such system and other institutions
of higher education in the State in which the system is
located; or
``(C) in the case of a Tribal College or
University, between the Tribal College or University
and other institutions of higher education.
``(h) Supplement, Not Supplant.--Funds made available under this
part shall be used to supplement, and not supplant, other Federal,
State, local, Tribal, and institutional funds that would otherwise be
expended to carry out activities described in this section.
``(i) Definitions.--In this section:
``(1) Eligible entity.--The term `eligible entity' means a
State, a system of institutions of higher education, or a
Tribal College or University.
``(2) Evidence tiers.--
``(A) Evidence tier 1.--The term `evidence tier 1',
when used with respect to a reform or practice, means a
reform or practice that meets the criteria for
receiving an expansion grant from the education
innovation and research program under section
4611(a)(2)(C) of the Elementary and Secondary Education
Act of 1965, as determined by the Secretary in
accordance with such section.
``(B) Evidence tier 2.--The term `evidence tier 2',
when used with respect to a reform or practice, means a
reform or practice that meets the criteria for
receiving a mid-phase grant from the education
innovation and research program under section
4611(a)(2)(B) of the Elementary and Secondary Education
Act of 1965, as determined by the Secretary in
accordance with such section.
``(3) First generation college student.--The term `first
generation college student' has the meaning given the term in
section 402A(h)(3).
``(4) Institution of higher education.--The term
`institution of higher education' has the meaning given the
term in section 101 or 102(a)(1)(B).
``(5) State.--The term `State' means each of the 50 States
of the United States, the District of Columbia, the
Commonwealth of Puerto Rico, American Samoa, Guam, the United
States Virgin Islands, the Commonwealth of the Northern Mariana
Islands, and the Freely Associated States.
``(6) Tribal college or university.--The term `Tribal
College or University' has the meaning given the term in
section 316(b)(3).
``(j) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated--
``(1) $310,000,000 to remain available until September 30,
2030, to award competitive grants to eligible entities that are
not Tribal Colleges and Universities to carry out the approved
activities described in the applications submitted under
subsection (b);
``(2) $37,500,000 to remain available until September 30,
2030, to award competitive grants to Tribal Colleges and
Universities to carry out the approved activities described in
the applications submitted under subsection (b);
``(3) $95,000,000 to remain available until September 30,
2030, to supplement the competitive grant amounts awarded to
eligible entities with funds available under paragraph (1) and
(2) to implement reforms or practices that meet evidence tier
1;
``(4) $47,500,000 to remain available until September 30,
2030, to supplement the competitive grant amounts awarded to
eligible entities with funds available under paragraphs (1) and
(2) to implement reforms or practices that meet evidence tier 1
or evidence tier 2, or a combination of such reforms or
practices; and
``(5) $10,000,000 to remain available until September 30,
2030, to evaluate the effectiveness of the activities carried
out under this section.
``(k) Sunset.--The authority to make grants under this section
shall expire at the end of award year 2026-2027.
``(l) Inapplicability of GEPA Contingent Extension of Programs.--
Section 422 of the General Education Provisions Act shall not apply to
this part.''.
SEC. 20025. INSTITUTIONAL AID.
(a) In General.--In addition to amounts otherwise available, there
is appropriated for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated--
(1) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(B) of the Higher
Education Act of 1965 in fiscal year 2022;
(2) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(B) of the Higher
Education Act of 1965 in fiscal year 2023;
(3) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(B) of the Higher
Education Act of 1965 in fiscal year 2024;
(4) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(B) of the Higher
Education Act of 1965 in fiscal year 2025;
(5) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(B) of the Higher
Education Act of 1965 in fiscal year 2026;
(6) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(C) of the Higher
Education Act of 1965 in fiscal year 2022;
(7) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(C) of the Higher
Education Act of 1965 in fiscal year 2023;
(8) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(C) of the Higher
Education Act of 1965 in fiscal year 2024;
(9) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(C) of the Higher
Education Act of 1965 in fiscal year 2025;
(10) $470,640,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(C) of the Higher
Education Act of 1965 in fiscal year 2026;
(11) $141,120,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(i) of the Higher
Education Act of 1965 in fiscal year 2022;
(12) $141,120,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(i) of the Higher
Education Act of 1965 in fiscal year 2023;
(13) $141,120,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(i) of the Higher
Education Act of 1965 in fiscal year 2024;
(14) $141,120,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(i) of the Higher
Education Act of 1965 in fiscal year 2025;
(15) $141,120,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(i) of the Higher
Education Act of 1965 in fiscal year 2026;
(16) $70,560,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
Education Act of 1965 in fiscal year 2022;
(17) $70,560,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
Education Act of 1965 in fiscal year 2023;
(18) $70,560,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
Education Act of 1965 in fiscal year 2024;
(19) $70,560,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
Education Act of 1965 in fiscal year 2025;
(20) $70,560,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(ii) of the Higher
Education Act of 1965 in fiscal year 2026;
(21) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
Education Act of 1965 in fiscal year 2022;
(22) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
Education Act of 1965 in fiscal year 2023;
(23) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
Education Act of 1965 in fiscal year 2024;
(24) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
Education Act of 1965 in fiscal year 2025;
(25) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iii) of the Higher
Education Act of 1965 in fiscal year 2026;
(26) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
Education Act of 1965 in fiscal year 2022;
(27) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
Education Act of 1965 in fiscal year 2023;
(28) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
Education Act of 1965 in fiscal year 2024;
(29) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
Education Act of 1965 in fiscal year 2025; and
(30) $23,520,000, to remain available until September 30,
2028, for carrying out section 371(b)(2)(D)(iv) of the Higher
Education Act of 1965 in fiscal year 2026.
(b) Use of Funds.--
(1) In general.--An institution of higher education
receiving funds made available under this section shall use
such funds in accordance with the uses of funds described under
subparagraphs (B), (C), and clauses (i) through (iv) of
subparagraph (D) of section 371(b)(2) of the Higher Education
Act of 1965, as applicable, and to award need-based financial
aid (including emergency financial aid grants) to low-income
students enrolled in an eligible program (as defined in section
481(b) of the Higher Education Act of 1965) at such
institution.
(2) Distribution requirements.--The Secretary of Education
shall distribute each of the amounts appropriated under
paragraphs (6) through (10) of subsection (a) in accordance
with section 371(b)(2)(C), except that in clause (ii) of such
section, ``25'' and ``of $600,000 annually'' shall not apply.
(c) No Additional Eligibility Requirements.--No individual shall be
determined by the Secretary of Education to be ineligible for benefits
provided under subsection (b)(1) except on the basis of not being a
low-income student enrolled in an eligible program (as defined in
section 481(b) of the Higher Education Act of 1965).
SEC. 20026. RESEARCH AND DEVELOPMENT INFRASTRUCTURE COMPETITIVE GRANT
PROGRAM.
Title III of the Higher Education Act of 1965 is amended--
(1) by redesignating part G as part H; and
(2) by inserting after section 371 the following:
``PART G--IMPROVING RESEARCH & DEVELOPMENT INFRASTRUCTURE FOR
HISTORICALLY BLACK COLLEGES AND UNIVERSITIES, TRIBAL COLLEGES AND
UNIVERSITIES, AND MINORITY-SERVING INSTITUTIONS
``SEC. 381. IMPROVING RESEARCH & DEVELOPMENT INFRASTRUCTURE FOR
HISTORICALLY BLACK COLLEGES AND UNIVERSITIES, TRIBAL
COLLEGES AND UNIVERSITIES, AND MINORITY-SERVING
INSTITUTIONS.
``(a) Eligible Institution.--In this section, the term `eligible
institution' means--
``(1) an institution that--
``(A) is described in section 371(a);
``(B) is a 4-year institution; and
``(C) is not an institution classified as `very
high research activity' by the Carnegie Classification
of Institutions of Higher Education; or
``(2) an institution described in paragraph (1) acting on
behalf of a consortium, which may include institutions
classified as `very high research activity' by the Carnegie
Classification of Institutions of Higher Education, 2-year
institutions of higher education (as defined in section 101),
institutions of higher education (as defined in section 101 or
section 102(a)(1)(B) of the Higher Education Act of 1965), non-
profit organizations, philanthropic organizations, and industry
partners, provided that the eligible institution is the lead
member and fiscal agent of the consortium.
``(b) Authorization of Grant Programs.--For the purpose of
supporting research and development infrastructure at eligible
institutions, the Secretary shall award, on a competitive basis, to
eligible institutions--
``(1) planning grants for a period of not more than 2
years; and
``(2) implementation grants for a period of not more than 5
years.
``(c) Applications.--
``(1) In general.--An eligible institution that desires to
receive a planning grant under subsection (b)(1) or an
implementation grant under subsection (b)(2) shall submit an
application to the Secretary that includes a description of the
activities that will be carried out with grant funds.
``(2) No comprehensive development plan.--The requirement
under section 391(b)(1) shall not apply to grants awarded under
this section.
``(d) Priority in Awards.--
``(1) In general.--In awarding planning and implementation
grants under this section, the Secretary shall administer
separate competitions for each of the categories of
institutions listed in paragraphs (1) through (7) of section
371(a).
``(2) Priority.--In awarding implementation grants under
this section, the Secretary shall give priority to eligible
institutions that have received a planning grant under this
section.
``(e) Use of Funds.--
``(1) Planning grants.--An eligible institution that
receives a planning grant under subsection (b)(1) shall use the
grant funds to develop a strategic plan for improving
institutional research and development infrastructure that
includes--
``(A) an assessment of the existing institutional
research capacity and research and development
infrastructure; and
``(B) a detailed description of how the institution
would use research and development infrastructure funds
provided by an implementation grant under this section
to increase the institution's research capacity and
support research and development infrastructure.
``(2) Implementation grants.--An eligible institution that
receives an implementation grant under subsection (b)(2) shall
use the grant funds to support research and development
infrastructure, which shall include carrying out at least one
of the following activities:
``(A) Providing for the improvement of
infrastructure existing on the date of the grant award,
including deferred maintenance, or the establishment of
new physical infrastructure, including instructional
program spaces, laboratories, research facilities or
furniture, fixtures, and instructional research-related
equipment and technology.
``(B) Hiring and retaining faculty, students,
research-related staff, or other personnel, including
research personnel skilled in operating, using, or
applying technology, equipment, or devices used to
conduct or support research.
``(C) Creating and supporting inter- and intra-
institutional research centers (including formal and
informal communities of practice) in fields of research
for which research and development infrastructure funds
have been awarded under this section, including hiring
staff and purchasing supplies and equipment.
``(f) Supplement Not Supplant.--Funds made available under this
section shall be used to supplement, and not supplant, other Federal,
State, tribal, and local funds that would otherwise be expended to
carry out the activities described in this section.
``(g) Sunset.--
``(1) In general.--The authority to make--
``(A) planning grants under subsection (b)(1) shall
expire at the end of fiscal year 2025; and
``(B) implementation grants under subsection (b)(2)
shall expire at the end of fiscal year 2027.
``(2) Inapplicability of gepa contingent extension of
programs.--Section 422 of the General Education Provisions Act
shall not apply to this section.
``(h) Appropriations.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $3,000,000,000, to remain
available until September 30, 2028, for carrying out this section.''.
SEC. 20027. NORTHERN MARIANA ISLANDS, AMERICAN SAMOA, UNITED STATES
VIRGIN ISLANDS, GUAM, AND FREELY ASSOCIATED STATES
COLLEGE ACCESS.
Title VII of the Higher Education Act of 1965, as amended by this
Act, is further amended by adding at the end the following:
``PART G--COLLEGE ACCESS FOR STUDENTS IN OUTLYING AREAS
``SEC. 792. NORTHERN MARIANA ISLANDS, AMERICAN SAMOA, UNITED STATES
VIRGIN ISLANDS, GUAM, AND FREELY ASSOCIATED STATES
COLLEGE ACCESS GRANTS.
``(a) Grants.--
``(1) Grant amounts.--
``(A) In general.--Beginning with award year 2023-
2024, from amounts appropriated to carry out this
section, the Secretary shall award grants to the
Governors of each outlying area for such Governors to
award grants to eligible institutions that enroll
eligible students to pay the difference between the
tuition and fees charged for in-State students and the
tuition and fees charged for out-of-State students on
behalf of each eligible student enrolled in the
eligible institution.
``(B) Maximum student amounts.--The amount paid on
behalf of an eligible student under this section shall
be--
``(i) not more than $15,000 for any one
award year (as defined in section 481(a)(1));
and
``(ii) not more than $75,000 in the
aggregate.
``(C) Proration.--The Governor shall prorate
payments under this section with respect to eligible
students who attend an eligible institution on less
than a full-time basis.
``(2) Agreement.--Each Governor desiring a grant under this
section shall enter into an agreement with the Secretary for
the purposes of administering the grant program.
``(3) Grant authority.--The authority to make grants under
this section shall expire at the end of award year 2029-2030.
``(b) Inapplicability of GEPA Contingent Extension of Programs.--
Section 422 of the General Education Provisions Act shall not apply to
this section.
``(c) No Additional Eligibility Requirements.--No individual shall
be determined, by a Governor, an eligible institution, or the
Secretary, to be ineligible for benefits provided under this section
except on the basis of eligibility requirements under this section.
``(d) Definitions.--In this section:
``(1) Eligible institution.--The term `eligible
institution' means an institution that--
``(A) is a public four-year institution of higher
education located in one of the several States of the
United States, the District of Columbia, the
Commonwealth of Puerto Rico, or an outlying area;
``(B) enters into an agreement with the Governor of
an outlying area, or with two or more of such Governors
(except that such institution may not enter into an
agreement with the Governor of the outlying area in
which such institution is located), to carry out the
grant program under this section; and
``(C) submits an assurance to the Governor and to
the Secretary that the institution shall use funds made
available under this section to supplement, and not
supplant, assistance that otherwise would be provided
to eligible students from outlying areas.
``(2) Eligible student.--The term `eligible student' means
a student who--
``(A) was domiciled in an outlying area for not
less than 12 consecutive months preceding the
commencement of the freshman year at an institution of
higher education supported by a grant awarded under
this section;
``(B) has not completed an undergraduate
baccalaureate course of study; and
``(C) is enrolled as an undergraduate student in an
eligible program (as defined in section 481(b)) on at
least a half-time basis.
``(3) Institution of higher education.--The term
`institution of higher education' has the meaning given the
term in section 101.
``(4) Governor.--The term `Governor' means the chief
executive of an outlying area.
``(5) Outlying area.--The term `outlying area' means the
Northern Mariana Islands, American Samoa, the United States
Virgin Islands, Guam, and the Freely Associated States.
``(e) Appropriations.--In addition to amounts otherwise available,
there is appropriated, out of any money in the Treasury not otherwise
appropriated, such sums as may be necessary, to remain available until
September 30, 2030, for carrying out this section.''.
PART 3--DEPARTMENT OF EDUCATION IMPLEMENTATION
SEC. 20031. PROGRAM ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $91,742,000, to remain
available until expended, for necessary administrative expenses
associated with carrying out this subtitle and sections 22101 and
22102.
SEC. 20032. STUDENT AID ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $85,000,000, to remain
available through September 30, 2030, for Student Aid Administration
within the Department of Education for necessary administrative
expenses associated with carrying out this subtitle and for additional
Federal administrative expenses.
SEC. 20033. OFFICE OF INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $10,000,000, to remain
available until expended, for the Office of Inspector General of the
Department of Education, for salaries and expenses necessary for
oversight, investigations, and audits of programs, grants, and projects
funded under this subtitle and sections 22101 and 22102 carried out by
the Office of Inspector General.
Subtitle B--Labor Matters
SEC. 21001. DEPARTMENT OF LABOR.
In addition to amounts otherwise available, out of any money in the
Treasury not otherwise appropriated, there are appropriated to the
Department of Labor for fiscal year 2022, to remain available until
September 30, 2026, the following amounts:
(1) $195,000,000 to the Employee Benefits Security
Administration for carrying out enforcement activities.
(2) $707,000,000 to the Occupational Safety and Health
Administration for carrying out enforcement, standards
development, whistleblower investigations, compliance
assistance, funding for State plans, and related activities
within the Occupational Safety and Health Administration.
(3) $133,000,000 to the Mine Safety and Health
Administration for carrying out enforcement, standard setting,
technical assistance, and related activities.
(4) $405,000,000 to the Wage and Hour Division for carrying
out activities of the Division.
(5) $121,000,000 to the Office of Workers' Compensation
Programs for carrying out activities of the Office.
(6) $201,000,000 to the Office of Federal Contract
Compliance Programs for carrying out audit, investigation,
enforcement, and compliance assistance, and other activities.
(7) $176,000,000 to the Office of the Solicitor for
carrying out necessary legal support for activities carried out
by the Office related to and in support of the activities of
those Department of Labor agencies receiving additional funding
in this section.
SEC. 21002. NATIONAL LABOR RELATIONS BOARD.
In addition to amounts otherwise available, out of any money in the
Treasury not otherwise appropriated, there are appropriated to the
National Labor Relations Board for fiscal year 2022, $350,000,000, to
remain available until September 30, 2026, for the National Labor
Relations Board to carry out the functions vested in it by the National
Labor Relations Act.
SEC. 21003. EQUAL EMPLOYMENT OPPORTUNITY COMMISSION.
In addition to amounts otherwise available, out of any money in the
Treasury not otherwise appropriated, there are appropriated to the
Equal Employment Opportunity Commission for fiscal year 2022,
$321,000,000, to remain available until September 30, 2026, for
carrying out investigation, enforcement, outreach, and related
activities.
SEC. 21004. ADJUSTMENT OF CIVIL PENALTIES.
(a) Occupational Safety and Health Act of 1970.--Section 17 of the
Occupational Safety and Health Act of 1970 (29 U.S.C. 666) is amended--
(1) in subsection (a)--
(A) by striking ``$70,000'' and inserting
``$700,000''; and
(B) by striking ``$5,000'' and inserting
``$50,000'';
(2) in subsection (b), by striking ``$7,000'' and inserting
``$70,000''; and
(3) in subsection (d), by striking ``$7,000'' and inserting
``$70,000''.
(b) Fair Labor Standards Act of 1938.--Section 16(e) of the Fair
Labor Standards Act of 1938 (29 U.S.C. 216(e)) is amended--
(1) in paragraph (1)(A)--
(A) in clause (i), by striking ``$11,000'' and
inserting ``$132,270''; and
(B) in clause (ii), by striking ``$50,000'' and
inserting ``$601,150''; and
(2) in paragraph (2)--
(A) in the first sentence, by striking ``$1,100''
and inserting ``$20,740''; and
(B) in the second sentence, by striking ``$1,100''
and inserting ``$11,620''.
(c) Migrant and Seasonal Agricultural Worker Protection Act.--
Section 503(a)(1) of the Migrant and Seasonal Agricultural Worker
Protection Act (29 U.S.C. 1853(a)(1)) is amended by striking ``$1,000''
and inserting ``$25,790''.
(d) Effective Date.--The amendments made by this section shall take
effect on January 1, 2022.
SEC. 21005. CIVIL MONETARY PENALTIES FOR PARITY VIOLATIONS.
(a) Civil Monetary Penalties Relating to Parity in Mental Health
and Substance Use Disorders.--Section 502(c)(10) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1132(c)(10)(A)) is
amended--
(1) in the heading, by striking ``use of genetic
information'' and inserting ``use of genetic information and
parity in mental health and substance use disorder benefits'';
and
(2) in subparagraph (A)--
(A) by striking ``any plan sponsor of a group
health plan'' and inserting ``any plan sponsor or plan
administrator of a group health plan''; and
(B) by striking ``for any failure'' and all that
follows through ``in connection with the plan.'' and
inserting ``for any failure by such sponsor,
administrator, or issuer, in connection with the plan--
``(i) to meet the requirements of
subsection (a)(1)(F), (b)(3), (c), or (d) of
section 702 or section 701 or 702(b)(1) with
respect to genetic information; or
``(ii) to meet the requirements of
subsection (a) of section 712 with respect to
parity in mental health and substance use
disorder benefits.''.
(b) Exception to the General Prohibition on Enforcement.--Section
502 of such Act (29 U.S.C. 1132) is amended--
(1) in subsection (a)(6), by striking ``or (9)'' and
inserting ``(9), or (10)''; and
(2) in subsection (b)(3)--
(A) by striking ``subsections (c)(9) and (a)(6)''
and inserting ``subsections (c)(9), (c)(10), and
(a)(6)'';
(B) by striking ``under subsection (c)(9))'' and
inserting ``under subsections (c)(9) and (c)(10)), and
except with respect to enforcement by the Secretary of
section 712''; and
(C) by striking ``706(a)(1)'' and inserting
``733(a)(1)''.
(c) Effective Date.--The amendments made by subsection (a) shall
apply with respect to group health plans, or any health insurance
issuer offering health insurance coverage in connection with such plan,
for plan years beginning after the date that is 1 year after the date
of enactment of this Act.
SEC. 21006. PENALTIES UNDER THE NATIONAL LABOR RELATIONS ACT.
(a) In General.--Section 12 of the National Labor Relations Act (29
U.S.C. 162) is amended--
(1) by striking ``sec. 12. Any person'' and inserting the
following:
``SEC. 12. PENALTIES.
``(a) Violations for Interference With Board.--Any person''; and
(2) by adding at the end the following:
``(b) Civil Penalties for Unfair Labor Practices.--Any employer who
commits an unfair labor practice within the meaning of section 8(a)
affecting commerce shall be subject to a civil penalty in an amount not
to exceed $50,000 for each such violation, except that, with respect to
such an unfair labor practice within the meaning of paragraph (3) or
(4) of section 8(a) or such a violation of section 8(a) that results in
the discharge of an employee or other serious economic harm to an
employee, the Board shall double the amount of such penalty, to an
amount not to exceed $100,000, in any case where the employer has
within the preceding 5 years committed another such violation of such
paragraph (3) or (4) or such violation of section 8(a) that results in
such discharge or other serious economic harm. A civil penalty under
this paragraph shall be in addition to any other remedy ordered by the
Board.
``(c) Considerations.--In determining the amount of any civil
penalty under this section, the Board shall consider--
``(1) the gravity of the actions of the employer resulting
in the penalty, including the impact of such actions on the
charging party or on other persons seeking to exercise rights
guaranteed by this Act;
``(2) the size of the employer;
``(3) the history of previous unfair labor practices or
other actions by the employer resulting in a penalty; and
``(4) the public interest.
``(d) Director and Officer Liability.--If the Board determines,
based on the particular facts and circumstances presented, that a
director or officer's personal liability is warranted, a civil penalty
for a violation described in this section may also be assessed against
any director or officer of the employer who directed or committed the
violation, had established a policy that led to such a violation, or
had actual or constructive knowledge of and the authority to prevent
the violation and failed to prevent the violation.''.
(b) Effective Date.--The amendments made by this section shall take
effect on January 1, 2022.
Subtitle C--Workforce Development Matters
PART 1--DEPARTMENT OF LABOR
SEC. 22001. DISLOCATED WORKER EMPLOYMENT AND TRAINING ACTIVITIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Department of Labor for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$2,000,000,000, to remain available until September 30, 2026, which
shall be allotted in accordance with subsection (b)(2) of section 132
and reserved under subsection (a) of section 133 of the Workforce
Innovation and Opportunity Act, and allocated under subsection
(b)(1)(B) of section 133 of such Act for each local area to provide--
(1) career services authorized under subsection (c)(2) of
section 134 of the Workforce Innovation and Opportunity Act,
including individualized career services described in section
134(c)(2)(A)(xii) of such Act;
(2) supportive services and needs-related payments
authorized under paragraphs (2) and (3) of section 134(d) of
the Workforce Innovation and Opportunity Act, except that the
requirements of subparagraphs (B) and (C) of paragraph (3) of
such section shall not apply; and
(3) training services, including through individual
training accounts, authorized under section 134(c)(3) of the
Workforce Innovation and Opportunity Act, except that for
purposes of providing transitional jobs as part of those
services under this section, section 134(d)(5) of such Act
shall be applied by substituting ``40 percent'' for ``10
percent''.
(b) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other
Federal, State, and local public funds expended to provide employment
and training activities for dislocated workers, including funds
provided under the Workforce Innovation and Opportunity Act.
SEC. 22002. ADULT WORKER EMPLOYMENT AND TRAINING ACTIVITIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Department of Labor for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until September 30, 2026, which
shall be allotted in accordance with subsection (b)(1) of section 132
and reserved under subsection (a) of section 133 of the Workforce
Innovation and Opportunity Act, and allocated under subsection
(b)(1)(A) of section 133 of such Act for each local area to provide--
(1) career services authorized under subsection (c)(2) of
section 134 of the Workforce Innovation and Opportunity Act,
including individualized career services described in section
134(c)(2)(A)(xii) of such Act;
(2) supportive services and needs-related payments
authorized under paragraphs (2) and (3) of section 134(d) of
the Workforce Innovation and Opportunity Act, except that the
requirements of subparagraphs (B) and (C) of paragraph (3) of
such section shall not apply; and
(3) training services, including through individual
training accounts, authorized under section 134(c)(3) of the
Workforce Innovation and Opportunity Act, except that for
purposes of providing incumbent worker training as part of
those services under this section, if such training is provided
to low-wage workers, section 134(d)(4)(A)(i) of such Act shall
be applied by substituting ``40 percent'' for ``20 percent''.
(b) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other
Federal, State, and local public funds expended to provide adult
employment and training activities, including funds provided under the
Workforce Innovation and Opportunity Act.
SEC. 22003. YOUTH WORKFORCE INVESTMENT ACTIVITIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Department of Labor for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$1,500,000,000, to remain available until September 30, 2026, which
shall be allotted in accordance with subparagraphs (B) and (C) of
section 127(b)(1) and reserved under subsection (a) of section 128 of
the Workforce Innovation and Opportunity Act, and allocated under
subsection (b) of section 128 of such Act for each local area to--
(1) carry out the youth workforce investment activities
authorized under section 129 of the Workforce Innovation and
Opportunity Act;
(2) provide opportunities for in-school youth and out-of-
school youth to participate in paid work experiences described
in subsection (c)(2)(C) of section 129 of the Workforce
Innovation and Opportunity Act; and
(3) partner with community-based organizations to support
out-of-school youth, including those residing in high-crime or
high-poverty areas.
(b) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other
Federal, State, and local public funds expended for youth workforce
investment activities, including funds provided under the Workforce
Innovation and Opportunity Act.
SEC. 22004. EMPLOYMENT SERVICE.
In addition to amounts otherwise available, there is appropriated
to the Department of Labor for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, the following amounts, to
remain available until September 30, 2026:
(1) $400,000,000 for carrying out the State grant
activities authorized under section 7 of the Wagner-Peyser Act,
which shall be allotted in accordance with section 6 of such
Act, except that, for purposes of this section, funds shall
also be reserved and used for the Commonwealth of the Northern
Mariana Islands and American Samoa in amounts the Secretary
determines appropriate prior to the allotments being made in
accordance with section 6 of such Act.
(2) $100,000,000 for carrying out improvements to State
workforce and labor market information systems.
SEC. 22005. RE-ENTRY EMPLOYMENT OPPORTUNITIES.
In addition to amounts otherwise available, there is appropriated
to the Department of Labor for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, the following amounts, to
remain available until September 30, 2026:
(1) $375,000,000, for carrying out the Reentry Employment
Opportunities program.
(2) $125,000,000, for competitive grants to national and
regional intermediaries to carry out Reentry Employment
Opportunity programs that prepare for employment young adults
with criminal records, young adults who have been justice
system-involved, or young adults who have dropped out of school
or other educational programs, made with a priority for
projects serving high-crime, high-poverty areas.
SEC. 22006. REGISTERED APPRENTICESHIPS, YOUTH APPRENTICESHIPS, AND PRE-
APPRENTICESHIPS.
In addition to amounts otherwise available, there is appropriated
to the Department of Labor for fiscal year 2022, out of any amounts in
the Treasury not otherwise appropriated, the following amounts, to
remain available until September 30, 2026:
(1) $500,000,000 for carrying out activities through
grants, cooperative agreements, contracts, or other
arrangements, including arrangements with States and outlying
areas (as such terms are defined in paragraphs (45) and (56),
respectively, of section 3 of the Workforce Innovation and
Opportunity Act), equity intermediaries, and business and labor
industry partner intermediaries, to create or expand only--
(A) registered apprenticeship programs;
(B) pre-apprenticeship programs that articulate to
registered apprenticeship programs; and
(C) youth apprenticeship programs that--
(i) provide participants with high-quality,
classroom-based related instruction and
training, and employment opportunities with
progressively increasing wages; and
(ii) prepare participants for enrollment in
an institution of higher education (as defined
in section 101 or 102(c) of the Higher
Education Act of 1965), a registered
apprenticeship program, and employment.
(2) $500,000,000 for carrying out activities through
arrangements described in paragraph (1) to support programs
described in such paragraph that serve a high number or high
percentage of individuals with barriers to employment (as
defined in section 3(24) of the Workforce Innovation and
Opportunity Act), including individuals with disabilities, or
nontraditional apprenticeship populations.
SEC. 22007. INDUSTRY OR SECTOR PARTNERSHIP GRANTS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Department of Labor for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$4,600,000,000, to remain available until September 30, 2026, for the
Secretary to award, on a competitive basis, grants, contracts, or
cooperative agreements to eligible partnerships for the purposes of
expanding employment and training activities for high-skill, high-wage,
or in-demand industry sectors or occupations.
(b) Eligibility.--To be eligible to receive funds under this
section, an eligible partnership shall submit to the Secretary an
application that includes a description of programs to be supported
with such funds, the recognized postsecondary credentials participants
in such programs will earn, and related employment opportunities for
which participants in such programs will be prepared.
(c) Uses of Funds.--An eligible partnership awarded funds under
this section shall use such funds to--
(1) regularly engage and convene stakeholders to develop,
or expand, employment and training activities for the high-
skill, high-wage, or in-demand industry sector or occupation on
which such partnership is focused;
(2) directly provide, or arrange for the provision of,
high-quality, evidence-based training that leads to the
attainment of nationally or regionally portable and stackable
recognized postsecondary credentials for the industry sector or
occupation described in paragraph (1), which shall include--
(A)(i) training services described in any clause of
subparagraph (D) of section 134(c)(3) of the Workforce
Innovation and Opportunity Act provided through
contracts that meet the requirements of that section
134(c)(3); or
(ii) training provided through--
(I) registered apprenticeship programs;
(II) pre-apprenticeship programs that
articulate to registered apprenticeship
programs;
(III) youth apprenticeship programs that--
(aa) provide participants with
high-quality, classroom-based related
instruction and training, and
employment opportunities with
progressively increasing wages; and
(bb) prepare participants for
enrollment in an institution of higher
education (as defined in section 101 or
102(c)) of the Higher Education Act of
1965), a registered apprenticeship
program, and employment; or
(IV) joint labor-management organizations;
and
(B) the provision of information on related skills
or competencies that may be attained through such
training or credentials;
(3) directly provide, or arrange for the provision of,
services to help individuals with barriers to employment
prepare for, complete, and successfully transition out of
training described in paragraph (2), which services shall
include career services, supportive services, or provision of
needs-related payments authorized under subsections (c)(2),
(d)(2), and (d)(3) of section 134 of the Workforce Innovation
and Opportunity Act, except that, for purposes of this section,
subparagraphs (B) and (C) of section 134(d)(3) of that Act
shall not apply; and
(4) establish or implement plans for providers of programs
supported with such funds to meet the criteria and carry out
the procedures to be included on the eligible training services
provider list described in section 122(d) of the Workforce
Innovation and Opportunity Act.
(d) Administration.--In addition to amounts otherwise available,
there is appropriated to the Department of Labor for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$150,000,000, to remain available until September 30, 2026, for--
(1) targeted outreach and support to eligible partnerships
serving local areas with high unemployment rates or high
percentages of dislocated workers or individuals with barriers
to employment, to provide guidance and assistance in the
application process under this section;
(2) administration of the program described in this
section, including providing comprehensive technical assistance
and oversight to support eligible partnerships; and
(3) evaluating and reporting on the performance and impact
of programs funded under this section.
(e) State Board or Local Board Funds.--In addition to amounts
otherwise available, there is appropriated to the Department of Labor
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $250,000,000, to remain available until September 30,
2026, to provide direct assistance to State boards or local boards to
support the creation or expansion of industry or sector partnerships in
local areas with high unemployment rates or high percentages of
dislocated workers or individuals with barriers to employment, as
compared to State or national averages for such rates or percentages.
(f) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other
Federal, State, and local public funds expended to support activities
described in this section.
SEC. 22008. JOB CORPS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Department of Labor for fiscal year 2022,
out of any amounts in the Treasury not otherwise appropriated,
$500,000,000, to remain available until September 30, 2026--
(1) to provide funds to operators and service providers
to--
(A) carry out the activities and services described
in sections 148 and 149 of the Workforce Innovation and
Opportunity Act; and
(B) improve and expand access to allowances and
services described in section 150 of such Act; and
(2) for the construction, rehabilitation, and acquisition
of Job Corps centers, notwithstanding section 158(c) of the
Workforce Innovation and Opportunity Act.
(b) Eligibility of Operators and Service Providers.--For the
purposes of carrying out subsection (a), an entity in a State or
outlying area (as such term is defined in section 3(45) of the
Workforce Innovation and Opportunity Act) may be eligible to be
selected as an operator or service provider.
SEC. 22009. NATIVE AMERICAN PROGRAMS.
In addition to amounts otherwise available, there is appropriated
to the Department of Labor for fiscal year 2022, out of any amounts in
the Treasury not otherwise appropriated, $50,000,000, to remain
available until September 30, 2026, to carry out activities described
in section 166(d)(2)(A) of the Workforce Innovation and Opportunity
Act.
SEC. 22010. MIGRANT AND SEASONAL FARMWORKER PROGRAMS.
In addition to amounts otherwise available, there is appropriated
to the Department of Labor for fiscal year 2022, out of any amounts in
the Treasury not otherwise appropriated, $70,000,000, to remain
available until September 30, 2026, to carry out activities described
in section 167(d) of the Workforce Innovation and Opportunity Act,
except that, for purposes of providing services as part of such
activities to low-income individuals under this section, section
3(36)(A)(ii)(I) of such Act shall be applied by substituting ``150
percent of the poverty line'' for ``the poverty line''.
SEC. 22011. YOUTHBUILD PROGRAM.
In addition to amounts otherwise available, there is appropriated
to the Department of Labor for fiscal year 2022, out of any amounts in
the Treasury not otherwise appropriated, $15,000,000, to remain
available until September 30, 2026, to carry out activities described
in section 171(c)(2) of the Workforce Innovation and Opportunity Act,
including for the purposes of improving and expanding access to
services, stipends, wages, and benefits described in subparagraphs
(A)(vii) and (F) of section 171(c)(2) of such Act.
SEC. 22012. SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM.
In addition to amounts otherwise available, there is appropriated
to the Department of Labor for fiscal year 2022, out of any amounts in
the Treasury not otherwise appropriated, $35,000,000, to remain
available until September 30, 2026, for the Senior Community Service
Employment program authorized under section 502 of the Older Americans
Act of 1965.
SEC. 22013. PROVISION OF INFORMATION.
For purposes of determinations of the eligibility of individuals to
participate in activities funded under this subtitle, the provision of
information for such determinations by Federal agencies other than the
Department of Labor or the Department of Education shall not be
required.
SEC. 22014. DEFINITIONS.
In this part:
(1) Eligible partnership.--The term ``eligible
partnership'' means--
(A) an industry or sector partnership, which shall
include multiple representatives described in each of
clauses (i) through (iii) of paragraph (26)(A) of
section 3 of the Workforce Innovation and Opportunity
Act; or
(B) a State board or local board, a joint labor-
management organization, or an entity eligible to be a
representative under clause (i), (ii), or (iii) of
paragraph (26)(A) of section 3 of the Workforce
Innovation and Opportunity Act, that is in the process
of establishing an industry or sector partnership
described in subparagraph (A), to carry out a grant,
contract, or cooperative agreement under section 22007.
(2) Evidence-based.--The term ``evidence-based'' has the
meaning given the term in section 3(23) of the Carl D. Perkins
Career and Technical Education Act of 2006.
(3) Registered apprenticeship program.--The term
``registered apprenticeship program'' means an apprenticeship
program registered with the Office of Apprenticeship of the
Employment and Training Administration of the Department of
Labor or a State apprenticeship agency recognized by the Office
of Apprenticeship pursuant to the Act of August 16, 1937
(commonly known as the ``National Apprenticeship Act''; 50
Stat. 664, chapter 663).
(4) Secretary.--The term ``Secretary'' means the Secretary
of Labor.
(5) WIOA definitions.--
(A) In general.--The terms ``career pathway'',
``in-demand industry sector or occupation'',
``individual with a barrier to employment'', ``industry
or sector partnership'', ``local area'', ``local
board'', ``recognized postsecondary credential'',
``State board'', and ``supportive services'' have the
meanings given the terms in paragraphs (7), (23), (24),
(26), (32), (33), (52), (57), and (59), respectively,
of section 3 of the Workforce Innovation and
Opportunity Act.
(B) Career services.--The term ``career services''
means services described in section 134(c)(2) of the
Workforce Innovation and Opportunity Act.
PART 2--DEPARTMENT OF EDUCATION
SEC. 22101. ADULT EDUCATION AND LITERACY.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Department of Education for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$700,000,000, to remain available until September 30, 2027, to carry
out the program of adult education and literacy activities authorized
under the Workforce Innovation and Opportunity Act, except that, for
each fiscal year for which an eligible agency receives funds
appropriated under this section, section 222(a)(1) of the Workforce
Innovation and Opportunity Act shall be applied by substituting ``not
less than 10 percent'' for ``not more than 20 percent'', and section
222(b) of such Act shall not apply.
(b) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other
Federal, State, and local public funds expended to support adult
education and literacy activities, including funds provided under the
Workforce Innovation and Opportunity Act.
SEC. 22102. CAREER AND TECHNICAL EDUCATION.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Department of Education for fiscal year
2022, out of any money in the Treasury not otherwise appropriated, the
following amounts, to remain available until September 30, 2027:
(1) $600,000,000 for carrying out career and technical
education programs authorized under section 124 and section 135
of the Carl D. Perkins Career and Technical Education Act of
2006, which shall be allotted in accordance with section 111
and section 112 of such Act, except that subsection (b) of
section 112 shall not apply.
(2) $100,000,000 for carrying out the innovation and
modernization program in subsection (e) of section 114 of the
Carl D. Perkins Career and Technical Education Act of 2006,
except that, for purposes of this paragraph, paragraph (2) of
such subsection and the 20 percent limitation in paragraph (1)
of such subsection shall not apply and eligible agencies, as
defined in section 3(18) of such Act, shall be eligible to
receive grants under such program.
(b) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other
Federal, State, and local public funds expended for career and
technical education programs, including funds provided under the Carl
D. Perkins Career and Technical Education Act of 2006.
SEC. 22103. COMMUNITY COLLEGE AND INDUSTRY PARTNERSHIP GRANTS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Department of Education for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$4,900,000,000, to remain available until September 30, 2026, for the
Secretary, in coordination with the Secretary of Labor, to award
grants, on a competitive basis, to eligible institutions for the
purposes of expanding employment and training activities for high-
skill, high-wage, or in-demand industry sectors or occupations.
(b) Eligibility.--To be eligible to receive such a grant, an
eligible institution shall submit to the Secretary an application that
includes a description of programs to be supported with such grant, the
recognized postsecondary credentials participants in such programs will
earn, and the related employment opportunities for which participants
in such programs will be prepared.
(c) Use of Funds.--An eligible institution awarded a grant under
this section shall use such grant funds to expand opportunities for
attainment of recognized postsecondary credentials that are nationally
or regionally portable and stackable for high-skill, high-wage, or in-
demand industry sectors or occupations by--
(1) establishing, improving, or scaling high-quality,
evidence-based education or career training programs, career
pathway programs, or work-based learning programs (including
registered apprenticeship programs or pre-apprenticeships that
articulate to registered apprenticeship programs);
(2) providing services to help individuals with barriers to
employment prepare for, complete, and successfully transition
out of programs described in paragraph (1) supported by such
grant, which shall include providing supportive services,
career services, career guidance and academic counseling, or
job placement assistance; and
(3) carrying out 1 or more of the following:
(A) Creating, developing, or expanding articulation
agreements (as defined in section 486A(a) of the Higher
Education Act of 1965), credit transfer agreements,
corequisite remediation programs, dual or concurrent
enrollment programs, or policies and processes to award
academic credit for prior learning or for programs
described in paragraph (1) supported by such grant.
(B) Making available information on curricula and
recognized postsecondary credentials, including those
created or developed using such grant, and information
on the related skills or competencies and related
employment and earnings outcomes.
(C) Establishing or implementing plans for
providers of programs described in paragraph (1)
supported by such grant to meet the criteria and carry
out the procedures to be included on the eligible
training services provider list described in section
122(d) of the Workforce Innovation and Opportunity Act.
(D) Purchasing, leasing, or refurbishing
specialized equipment necessary to carry out such
programs.
(E) Reducing participants' cost of attendance in
such programs.
(F) Establishing or expanding industry or sector
partnerships to successfully carry out the activities
supported by such grant under this paragraph, and
paragraphs (1) and (2).
(d) Administration.--In addition to amounts otherwise available,
there is appropriated to the Department of Education for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2026, to carry
out, in coordination of the Department of Labor, the following
activities:
(1) Targeted outreach to eligible institutions serving a
high number or high percentage of low-income individuals or
individuals with barriers to employment, and rural-serving
eligible institutions, to provide guidance and assistance in
the grant application process under this section.
(2) Administration of the program described in this
section, including providing technical assistance and oversight
to support eligible institutions.
(3) Evaluating and reporting on the performance and impact
of programs funded under this section.
(e) Supplement Not Supplant.--Amounts available to carry out this
section shall be used to supplement and not supplant other Federal,
State, and local public funds expended to support activities described
in this section.
(f) Definitions.--In this section:
(1) Community college.--The term ``community college''
means--
(A) a degree-granting public institution of higher
education (as defined in section 101 of the Higher
Education Act of 1965) at which--
(i) the highest degree awarded is an
associate degree; or
(ii) an associate degree is the most
frequently awarded degree;
(B) a 2-year Tribal College or University (as
defined in section 316(b)(3) of the Higher Education
Act of 1965);
(C) a degree-granting Tribal College or University
(as defined in section 316(b)(3) of the Higher
Education Act of 1965) at which--
(i) the highest degree awarded is an
associate degree; or
(ii) an associate degree is the most
frequently awarded degree; or
(D) a branch campus of a 4-year public institution
of higher education (as defined in section 101 of the
Higher Education Act of 1965), if, at such branch
campus--
(i) the highest degree awarded is an
associate degree; or
(ii) an associate degree is the most
frequently awarded degree.
(2) Eligible institution.--The term ``eligible
institution'' means a community college, a postsecondary
vocational institution (as defined in section 102(c) of the
Higher Education Act of 1965), or a consortium of such colleges
or institutions, that is working directly with an industry or
sector partnership, or in the process of establishing such
partnership, to carry out a grant under this section.
(3) Perkins cte definitions.--The terms ``career guidance
and academic counseling'', ``dual or concurrent enrollment
program'', ``evidence-based'', and ``work-based learning'' have
the meanings given the terms in paragraphs (7), (15), (23), and
(55), respectively, of section 3 of the Carl D. Perkins Career
and Technical Education Act of 2006.
(4) Registered apprenticeship program.--The term
``registered apprenticeship program'' means an apprenticeship
program registered with the Office of Apprenticeship of the
Employment and Training Administration of the Department of
Labor or a State apprenticeship agency recognized by the Office
of Apprenticeship pursuant to the Act of August 16, 1937
(commonly known as the ``National Apprenticeship Act''; 50
Stat. 664, chapter 663).
(5) Secretary.--The term ``Secretary'' means the Secretary
of Education.
(6) WIOA definitions.--
(A) In general.--The terms ``career pathway'',
``in-demand industry sector or occupation'',
``individual with a barrier to employment'', ``industry
or sector partnership'', ``recognized postsecondary
credential'', and ``supportive services'' have the
meanings given the terms in paragraphs (7), (23), (24),
(26), (52), and (59), respectively, of section 3 of the
Workforce Innovation and Opportunity Act.
(B) Career services.--The term ``career services''
means services described in section 134(c)(2) of the
Workforce Innovation and Opportunity Act.
PART 3--COMPETITIVE INTEGRATED EMPLOYMENT TRANSFORMATION GRANT PROGRAM
SEC. 22201. COMPETITIVE INTEGRATED EMPLOYMENT TRANSFORMATION GRANT
PROGRAM.
(a) Appropriation.--In addition to amounts otherwise made
available, there is appropriated to the Department of Labor for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
the following amounts, to remain available through fiscal year 2029,
for the Secretary of Labor to award grants to covered States in
accordance with this section to assist employers in such States who
were issued special certificates under section 14(c) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 214(c)) (referred to in this part as
``special certificates'') in transforming their business and program
models from providing employment using special certificates to business
and program models that employ and support people with disabilities in
competitive integrated employment:
(1) $189,000,000 for subsection (d)(2)(B).
(2) $81,000,000 for subsection (d)(2)(C).
(b) Applications.--
(1) In general.--To be eligible to receive a grant under
this section, a covered State shall submit an application to
the Secretary at such time, in such manner, and including such
information as the Secretary may reasonably require.
(2) Contents.--Each application submitted under paragraph
(1) shall include--
(A) a description of the status of the employers in
the covered State providing employment using special
certificates, including--
(i) the number of employers in the covered
State using special certificates to employ and
pay people with disabilities;
(ii) the number of employees in the covered
State employed under a special certificate;
(iii) the average number of hours such
employees work per week; and
(iv) the average hourly wage for such
employees;
(B) a description of activities to be funded under
the grant, and the goals of such activities, including
the activities of the covered State with respect to
competitive integrated employment for people with
disabilities; and
(C) assurances that--
(i) the activities carried out under the
grant will result in--
(I) each employer in the covered
State that, on the date of enactment of
this Act, provides employment using
special certificates transforming its
business and program models as
described in subsection (c)(1); and
(II) each employer in the covered
State ceasing to use special
certificates by the end of the 5-year
grant period and no longer applying for
or renewing such certificates;
(ii) each individual in the covered State
who is employed under a special certificate
will, as a result of such a transformation, be
employed in competitive integrated employment
or a combination of competitive integrated
employment and integrated services, including
by compensating all employees of the employer
for all hours worked at a rate that is--
(I) not less than the higher of--
(aa) the rate specified in
section 6(a)(1) of the Fair
Labor Standards Act of 1938 (29
U.S.C. 206(a)(1));
(bb) the rate specified in
an applicable State or local
minimum wage law; or
(cc) in the case of work on
a contract that is subject to
chapter 67 of title 41, United
States Code, the applicable
prevailing wage rate under such
chapter; and
(II) not less than the rate paid by
the employer for the same or similar
work performed by other employees who
are not people with disabilities, and
who are similarly situated in similar
occupations by the same employer and
who have similar training, experience,
and skills; and
(iii) the covered State will establish an
advisory council to monitor and guide the
process of transforming business and program
models of employers in the covered State as
described in subsection (c)(1).
(c) Use of Funds.--A covered State receiving a grant under this
section shall use the grant funds for each of the following activities:
(1) Identifying each employer in the State that will
transform its business and program models from employing people
with disabilities using special certificates to employing
people with disabilities in competitive integrated employment
settings, or a setting involving a combination of competitive
integrated employment and integrated services.
(2) Implementing a service delivery infrastructure to
support people with disabilities who have been employed under
special certificates through such a transformation, including
providing enhanced integrated services to support people with
the most significant disabilities.
(3) Expanding competitive integrated employment and
integrated services to be provided to such people as a result
of transformations described in paragraph (1).
(d) Allotments.--
(1) In general.--Not later than 18 months after the date of
enactment of this Act, the Secretary shall--
(A) determine the number of covered States; and
(B)(i) in a case in which the Secretary determines
that there are 15 or more covered States, award each
covered State a grant under paragraph (2); or
(ii) in a case in which the Secretary determines
that there are 14 or fewer covered States, award each
covered State a grant under paragraph (3) for the first
5-year grant period under such paragraph.
(2) 15 or more covered states.--
(A) In general.--In a case in which the Secretary
determines under paragraph (1) that there are 15 or
more covered States, from the funds appropriated under
subsection (a), the Secretary shall allot to each
covered State a grant under this section in an amount
equal to the sum of--
(i) the allotment made to the covered State
in accordance with subparagraph (B); and
(ii) the allotment made to the covered
State in accordance with subparagraph (C).
(B) Allotment based on the number of employees
employed under special certificates.--From the total
amount of the funds appropriated under subsection
(a)(1), the Secretary shall allot to each covered State
an amount that bears the same relationship to such
total amount as the number of people with disabilities
who are employed under a special certificate in the
covered State bears to the total number of people with
disabilities who are employed under a special
certificate in all covered States.
(C) Allotment based on the number of employers with
special certificates.--From the total amount of the
funds appropriated under subsection (a)(2), the
Secretary shall allot to each covered State an amount
that bears the same relationship to such total amount
as the number of employers in the covered State who
have in effect a special certificate bears to the total
number of employers in all covered States who have in
effect such a certificate.
(D) Data.--In determining the number of people with
disabilities who are employed under a special
certificate for purposes of subparagraph (B) and the
number of employers who have in effect a special
certificate for purposes of subparagraph (C), the
Secretary shall use the most accurate data available to
the Secretary on the date of enactment of this Act.
(E) Grant period.--A grant under this paragraph
shall be awarded for a period of 5 years.
(3) 14 or fewer covered states.--
(A) In general.--In a case in which the Secretary
determines under paragraph (1) that there are 14 or
fewer covered States, from the funds appropriated under
subsection (a), the Secretary shall award a grant to
each covered State in an amount that the Secretary
determines necessary for the covered State to
accomplish the purpose of the grant described in such
subsection and for the Secretary to meet the
requirements of this paragraph.
(B) Grant periods.--
(i) In general.--The Secretary shall award
grants under this paragraph for 2 separate, 5-
year grant periods.
(ii) Second 5-year grant period.--Grants
for the second 5-year grant period shall be
awarded--
(I) not earlier than the end of the
second year of the first 5-year grant
period described in paragraph
(1)(B)(ii); and
(II) not later than September 30,
2025.
(C) Limit on number of grants.--No State may
receive more than 1 grant under this paragraph.
(e) Definition of Covered State.--In this section, the term
``covered State'' means a State (as defined in section 3 of the Fair
Labor Standards Act of 1938 (29 U.S.C. 203)) that--
(1) as of the date of enactment of this Act, has not phased
out, or is not in the process of phasing out, the use of
special certificates in the State; and
(2) submits an application under subsection (b) that meets
the requirements under such subsection.
SEC. 22202. GRANTS FOR STATES TO EXPAND COMPETITIVE INTEGRATED
EMPLOYMENT.
(a) Appropriation.--In addition to amounts otherwise made
available, there is appropriated to the Department of Labor for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$24,000,000, to remain available through fiscal year 2029, for the
Secretary of Labor to award grants to covered States in accordance with
this section to assist employers in such States who were issued special
certificates in continuing to transform their business and program
models from providing employment using special certificates to business
and program models that employ and support people with disabilities in
competitive integrated employment.
(b) Applications.--To be eligible to receive a grant under this
section, a covered State shall submit an application to the Secretary
at such time, in such manner, and include such information as the
Secretary may reasonably require, including a description of activities
to be funded under the grant and the activities of the covered State
with respect to competitive integrated employment for people with
disabilities.
(c) Use of Funds.--A covered State that receives a grant under this
section shall use the grant funds for activities to expand competitive
integrated employment and integrated services to be provided to people
with disabilities.
(d) Grant Award.--Not later than 18 months after the date of
enactment of this Act, the Secretary shall award each covered State a
grant in an amount that bears the same relationship to the total amount
appropriated under subsection (a) as the population of the covered
State bears to the total population of all covered States.
(e) Grant Period.--A grant under this section shall be awarded for
a period of 5 years.
(f) Definition of Covered State.--In this section, the term
``covered State'' means a State (as defined in section 3 of the Fair
Labor Standards Act of 1938 (29 U.S.C. 203)) that--
(1) as of the date of enactment of this Act, has phased
out, or is the process of phasing out, the use of special
certificates in the State; and
(2) submits an application under subsection (b) that meets
the requirements under such subsection.
SEC. 22203. TECHNICAL ASSISTANCE.
In addition to amounts otherwise made available, there is
appropriated to the Department of Labor for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $6,000,000, to
remain available through fiscal year 2029, for the Secretary to, in
partnership with the Office of Special Education and Rehabilitative
Services of the Department of Education, establish, either directly or
through grants, contracts, or cooperative agreements, a national
technical assistance center to--
(1) provide technical assistance to employers who are
transforming from employing people with disabilities using
special certificates to employing people with disabilities in
competitive integrated employment settings; and
(2) collect and disseminate information on evidence-based
practices for such transformations and for providing
competitive integrated employment and integrated services.
SEC. 22204. SUPPLEMENT AND NOT SUPPLANT.
Any funds made available to a State under this part shall be used
to supplement and not supplant any Federal, State, or local public
funds expended--
(1) to assist employers in such State who were issued a
special certificate in transforming (or continuing to
transform) their business and program models from providing
employment using special certificates to business and program
models that employ and support people with disabilities in
competitive integrated employment; or
(2) to support the employment of people with disabilities
in competitive integrated employment.
SEC. 22205. DEFINITIONS.
In this part:
(1) Competitive integrated employment.--The term
``competitive integrated employment'' has the meaning given
such term in section 7(5) of the Rehabilitation Act of 1973 (29
U.S.C. 705(5)).
(2) Employee.--The term ``employee'' means any individual
employed by an employer.
(3) Employer.--The term ``employer'' means any person
acting directly or indirectly in the interest of an employer in
relation to an employee, but does not include any labor
organization (other than when acting as an employer) or anyone
acting in the capacity of officer or agent of such labor
organization.
(4) Integrated services.--The term ``integrated services''
means services for people with disabilities that are--
(A) designed to assist such people in developing
skills and abilities to reside successfully in home and
community-based settings;
(B) provided in accordance with a person-centered
written plan of care;
(C) created using evidence-based practices that
lead to such people--
(i) maintaining competitive integrated
employment;
(ii) achieving independent living; or
(iii) maximizing socioeconomic self-
sufficiency, optimal independence, and full
participation in the community;
(D) provided in a community location that is not
specifically intended for people with disabilities;
(E) provided in a location that--
(i) allows the people receiving the
services to interact with people without
disabilities to the fullest extent possible;
and
(ii) makes it possible for the people
receiving the services to access community
resources that are not specifically intended
for people with disabilities and to have the
same opportunity to participate in the
community as people who do not have a
disability; and
(F) provided in multiple locations to allow the
individual receiving the services to have options,
thereby--
(i) optimizing individual initiative,
autonomy, and independence; and
(ii) facilitating choice regarding services
and supports, and choice regarding the provider
of such services.
(5) People with disabilities.--The term ``people with
disabilities'' includes individuals described in section
14(c)(1) of the Fair Labor Standards Act of 1938 (29 U.S.C.
214(c)(1)).
(6) Secretary.--The term ``Secretary'' means the Secretary
of Labor.
PART 4--RECRUITMENT, EDUCATION AND TRAINING, RETENTION, AND CAREER
ADVANCEMENTS FOR THE DIRECT CARE WORKFORCE
SEC. 22301. DEFINITIONS.
In this part:
(1) CTE definitions.--The terms ``area career and technical
education school'', ``evidence-based'', and ``work-based
learning'' have the meanings given such terms in paragraphs
(3), (23), and (55), respectively, of section 3 of the Carl D.
Perkins Career and Technical Education Act of 2006 (20 U.S.C.
2302).
(2) WIOA definitions.--The terms ``career pathway'',
``career planning'', ``individual with a barrier to
employment'', ``local board'', ``older individual'', ``on-the-
job training'', ``recognized postsecondary credential'', and
``State board'' have the meanings given such terms paragraphs
(7), (8), (24), (33), (39), (44), (52), and (57), respectively,
of section 3 of the Workforce Innovation and Opportunity Act
(29 U.S.C. 3102).
(3) Other definitions.--
(A) Direct support worker.--The term ``direct
support worker'' means--
(i) a direct support professional;
(ii) a worker providing direct care
services, which may include palliative care, in
a home or community-based setting;
(iii) a respite care provider who provides
short-term support and care to an individual in
order to provide relief to a family caregiver;
(iv) a direct care worker, as defined in
section 799B of the Public Health Service Act
(42 U.S.C. 295p); or
(v) an individual in any other position or
job related to those described in clauses (i)
through (iv), as determined by the Secretary in
consultation with the Secretary of Health and
Human Services acting through the Administrator
for the Administration for Community Living.
(B) Eligible entity.--The term ``eligible entity''
means an entity that is--
(i) a State;
(ii) a labor organization or a joint labor-
management organization;
(iii) a nonprofit organization with
experience in aging, disability, supporting the
rights and interests of direct support workers,
or training or educating direct support
workers;
(iv) an Indian Tribe or Tribal
organization;
(v) an urban Indian organization;
(vi) a State board or local board;
(vii) an area agency on aging (as defined
in section 102 of the Older Americans Act of
1965 (42 U.S.C. 3002));
(viii) when in partnership with an entity
described in any of clauses (i) through (vii)
or with a consortium described in clause (ix)--
(I) an institution of higher
education (as defined in section 101 of
the Higher Education Act of 1965 (20
U.S.C. 1001) or section 102(a)(1)(B) of
such Act (20 U.S.C. 1002(a)(1)(B))); or
(II) an area career and technical
education school; or
(ix) a consortium of entities listed in any
of clauses (i) through (vii).
(C) Family caregiver.--The term ``family
caregiver'' means a paid or unpaid adult family member
or other individual who has a significant relationship
with, and who provides a broad range of assistance to,
an individual with a chronic or other health condition,
disability, or functional limitation.
(D) Home and community-based services.--The term
``home and community-based services'' has the meaning
given such term in section 9817(a)(2) of the American
Rescue Plan Act of 2021 (Public Law 117-2).
(E) Person with a disability.--The term ``person
with a disability'' means an individual with a
disability as defined in section 3 of the Americans
with Disabilities Act of 1990 (42 U.S.C. 12102).
(F) Pre-apprenticeship program.--The term ``pre-
apprenticeship program'' means a program that
articulates to a registered apprenticeship program.
(G) Registered apprenticeship program.--The term
``registered apprenticeship program'' means an
apprenticeship program registered with the Office of
Apprenticeship of the Employment Training
Administration of the Department of Labor or a State
apprenticeship agency recognized by the Office of
Apprenticeship pursuant to the Act of August 16, 1937
(commonly known as the ``National Apprenticeship Act'';
50 Stat. 664, chapter 663).
(H) Secretary.--The term ``Secretary'' means the
Secretary of Labor.
(I) State.--The term ``State'' means each of the 50
States of the United States, the District of Columbia,
the Commonwealth of Puerto Rico, American Samoa, Guam,
the United States Virgin Islands, and the Commonwealth
of the Northern Mariana Islands.
SEC. 22302. GRANTS TO SUPPORT THE DIRECT CARE WORKFORCE.
(a) Grants Authorized.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $1,000,000,000, to
remain available until September 30, 2031, for awarding, on a
competitive basis, grants to eligible entities to carry out the
activities described in subsection (c) with respect to direct support
workers.
(b) Applications; Award Basis.--
(1) Applications.--
(A) In general.--An eligible entity seeking a grant
under subsection (a) shall submit to the Secretary an
application at such time, in such manner, and
containing such information as the Secretary, in
coordination with the Secretary of Health and Human
Services acting through the Administrator of the
Administration for Community Living, may require.
(B) Contents.--Each application under subparagraph
(A) shall include--
(i) a description of the type or types of
direct support workers the entity plans to
serve through the activities supported by the
grant;
(ii) a description of the one or more
eligible entities collaborating to carry out
the activities described in subsection (c); and
(iii) an assurance that--
(I) the eligible entity will
consult on the development and
implementation of the grant, with
direct support workers, their
representatives, and recipients of
direct care services and their
families; and
(II) the eligible entity will
consult on the implementation of the
grant, or coordinate the activities of
the grant, with the agencies in the
State that are responsible for
developmental disability services,
aging, education, workforce
development, and Medicaid, to the
extent that each such entity is not the
eligible entity.
(2) Duration of grants.--A grant awarded under this section
shall be for a period of 3 years, and may be renewed. The
Secretary, in coordination with the Secretary of Health and
Human Services acting through the Administrator of the
Administration for Community Living, shall award grants
(including any renewals) under this section in 3-year cycles
subject to the limits set forth in subsection (a).
(c) Use of Funds.--
(1) Required use of funds.--Each eligible entity receiving
a grant under subsection (a) shall use the grant funds to
provide competitive wages, benefits, and other supportive
services, including transportation, child care, dependent care,
workplace accommodations, and workplace health and safety
protections, to the direct support workers served by the grant
that are necessary to enable such workers to participate in the
activities supported by the grant.
(2) Additional activities.--In addition to the requirement
described in paragraph (1), each eligible entity receiving a
grant under subsection (a) shall use the grant funds for one or
more of the following activities:
(A) Developing and implementing a strategy for the
recruitment of direct support workers.
(B) Developing and implementing a strategy for the
retention of direct support workers using evidence-
based best practices, such as providing mentoring to
such workers, including a strategy that can also
support family caregivers.
(C) Developing or implementing an education and
training program for the direct support workers served
by the grant, which shall include--
(i) education and training on--
(I) the rights of direct support
workers under applicable Federal,
State, or local employment law on--
(aa) safe working
conditions, including under
section 5 of the Occupational
Safety and Health Act of 1970
(29 U.S.C. 654); and
(bb) forming, joining, or
assisting a labor organization,
including under sections 7 and
8 of the National Labor
Relations Act (29 U.S.C. 157,
158); and
(II) relevant Federal and State
laws (including regulations) on the
provision of home and community-based
services; and
(ii) providing a progressively increasing,
clearly defined schedule of hourly wages to be
paid to each direct support worker served by
the grant for each hour the worker spends on
education or training provided through the
program described in this subparagraph, with a
schedule of hourly wages that--
(I) is consistent with measurable
skill gains or attainment of a
recognized postsecondary credential
received as a result of participation
in or completion of such education or
training program; and
(II) ensures that each such worker
is compensated for each hour the worker
spends on education or training through
such program at an entry rate that is
not less than the greater of the
applicable minimum wage required by
other applicable Federal, State, or
local law, or a collective bargaining
agreement;
(iii) developing and implementing a
strategy for the retention and career
advancement of the direct support workers
served by the grant, including providing career
planning for the direct support workers served
by the grant to support the identification of
advancement opportunities, and career pathways
in the direct care or home care sectors; and
(iv) using evidence-based models and
standards for achievement for the attainment of
any associated recognized postsecondary
credentials, which include--
(I) supporting opportunities to
participate in pre-apprenticeship or
registered apprenticeship programs,
work-based learning, or on-the-job
training;
(II) providing on-the-job
supervision or mentoring to support the
development of related skills and
competencies throughout completion of
such credentials; and
(III) training on the in-demand
skills and competencies of direct
support workers served by the grant,
including the provision of culturally
competent and disability competent
supports and services.
(d) Supplement and Not Supplant.--An eligible entity receiving a
grant under this section shall use such grant only to supplement, and
not supplant, the amount of funds that, in the absence of such grant,
would be available to the eligible entity to address the recruitment,
education and training, retention, or career advancement of direct
support workers in the State served by the grant.
PART 5--DEPARTMENT OF LABOR INSPECTOR GENERAL AND PROGRAM
ADMINISTRATION FUNDING
SEC. 22401. DEPARTMENT OF LABOR INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated
to the Office of Inspector General of the Department of Labor for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $40,000,000, to remain available until expended, for
salaries and expenses necessary for oversight, investigations, and
audits of programs, grants, and projects of the Department of Labor
funded under this subtitle and subtitle B of this title.
SEC. 22402. PROGRAM ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Department of Labor for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $90,000,000, to remain
available until September 30, 2029, for program administration within
the Department of Labor for salaries and expenses necessary to
implement part 1 (other than section 22007), and parts 3 and 4, of this
subtitle.
Subtitle D--Child Care and Universal Pre-kindergarten
SEC. 23001. BIRTH THROUGH FIVE CHILD CARE AND EARLY LEARNING
ENTITLEMENT.
(a) Child Care Definitions.--The definitions in section 658P of the
Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858n)
shall apply to this section, except as provided in subsection (b) and
as otherwise specified.
(b) Additional Definitions.--In this section:
(1) Child care certificate.--
(A) In general.--The term ``child care
certificate'' means a certificate (that may be a check
or other disbursement) that is issued by a State,
Tribal, territorial, or local government under this
section directly to a parent who shall use such
certificate only as payment for child care services or
as a deposit for child care services if such a deposit
is required of other children being cared for by the
provider.
(B) Rule.--Nothing in this section shall preclude
the use of such certificates for sectarian child care
services if freely chosen by the parent. For the
purposes of this section, child care certificates shall
be considered Federal financial assistance to the
provider.
(2) Child experiencing homelessness.--The term ``child
experiencing homelessness'' means an individual who is a
homeless child or youth under section 725 of the McKinney-Vento
Homeless Assistance Act (42 U.S.C. 11434a).
(3) Eligible activity.--The term ``eligible activity'',
with respect to a parent, shall include, at minimum, activities
consisting of--
(A) full-time or part-time employment;
(B) self-employment;
(C) job search activities;
(D) job training;
(E) secondary, postsecondary, or adult education,
including education through a program of high school
classes, a course of study at an institution of higher
education, classes towards an equivalent of a high
school diploma recognized by State law, or English as a
second language classes;
(F) health treatment (including mental health and
substance use treatment) for a condition that prevents
the parent from participating in other eligible
activities;
(G) activities to prevent child abuse and neglect,
or family violence prevention or intervention
activities;
(H) employment and training activities under the
supplemental nutrition assistance program established
under section 6(d)(4) the Food and Nutrition Act of
2008 (7 U.S.C. 2015(d)(4));
(I) employment and training activities under the
Workforce Innovation and Opportunity Act;
(J) a work activity described in subsection (d) of
section 407 of the Social Security Act (42 U.S.C. 607)
for which, consistent with clauses (ii) and (iii) of
section 402(a)(1)(A) of such Act (42 U.S.C.
602(a)(1)(A)), a parent or caretaker is treated as
being engaged in work for a month in a fiscal year for
purposes of the program of block grants to States for
temporary assistance for needy families established
under part A of title IV of the Social Security Act;
and
(K) taking leave under the Family and Medical Leave
Act of 1993 (or equivalent provisions for Federal
employees), a State or local paid or unpaid leave law,
or a program of employer-provided leave.
(4) Eligible child.--
(A) In general.--The term ``eligible child'' means
an individual, subject to subsection
(g)(1)(C)(i)(III)--
(i) who is less than 6 years of age;
(ii) who is not yet in kindergarten;
(iii) whose family income--
(I) does not exceed 100 percent of
the State median income for a family of
the same size for fiscal year 2022;
(II) does not exceed 125 percent of
such State median income for fiscal
year 2023;
(III) does not exceed 150 percent
of such State median income for fiscal
year 2024; and
(IV) does not exceed 250 percent of
such State median income for each of
the fiscal years 2025 through 2027; and
(iv) who--
(I) resides with a parent or
parents who are participating in an
eligible activity;
(II) is included in a population of
vulnerable children identified by the
lead agency involved, which at a
minimum shall include children with
disabilities, infants and toddlers with
disabilities, children experiencing
homelessness, children in foster care,
children in kinship care, and children
who are receiving, or need to receive,
child protective services; or
(III) resides with a parent who is
more than 65 years of age.
(B) Expanded eligibility rule for fiscal years 2022
through 2024.--
(i) In general.--A child who is eligible to
receive services under this subparagraph shall
be treated as an eligible child for the other
provisions of this section.
(ii) Rule.--Notwithstanding subparagraph
(A)(iii), a State may use the payments under
subsection (g)(1) for fiscal year 2022, 2023,
or 2024, to provide direct child care services
described in subsection (h)(1)(A) to children
who meet the requirements of clauses (i), (ii),
and (iv) of subparagraph (A) and whose family
income exceeds the percentage specified in
subparagraph (A)(iii) (but does not exceed 250
percent) of State median income for a family of
the same size for a given fiscal year, if the
State has appropriately prioritized, subject to
approval by the Secretary, assistance for such
services based on family income.
(iii) Variation in cost of living.--In
determining eligibility under this
subparagraph, the State may take into
consideration geographic variation in the cost
of living among regions of the State and expand
eligibility for children described in clause
(ii) in a region of the State based on such
variation, subject to approval by the
Secretary.
(5) Eligible child care provider.--
(A) In general.--The term ``eligible child care
provider'' means a center-based child care provider, a
family child care provider, or other provider of child
care services for compensation that--
(i) is licensed to provide child care
services under State law or, in the case of an
Indian Tribe or Tribal organization, meets the
rules set by the Secretary;
(ii) participates in the State's tiered
system for measuring the quality of eligible
child care providers described in subsection
(f)(4)(B), or, in the case of an Indian Tribe
or Tribal organization, meets the rules set by
the Secretary--
(I) not later than the last day of
the third fiscal year for which the
State receives funds under this
section; and
(II) for the remainder of the
period for which the provider receives
funds under this section; and
(iii) satisfies the State and local
requirements, including those requirements
described in section 658E(c)(2)(I) of the Child
Care and Development Block Grant Act of 1990
(42 U.S.C. 9858c(c)(2)(I)).
(B) Special rule.--A child care provider who is
eligible to provide child care services in a State for
children receiving assistance under the Child Care and
Development Block Grant Act of 1990 on the date the
State submits an application for funds under this
section, and remains in compliance with any licensing
or registration standards, or regulations, of the
State, shall be deemed to be an eligible child care
provider under this section for 3.5 years after the
State first receives funding under this section.
(6) FMAP.--The term ``FMAP'' has the meaning given the term
``Federal medical assistance percentage'' in the first sentence
of section 1905(b) of the Social Security Act (42 U.S.C.
1396d(b)).
(7) Family child care provider.--The term ``family child
care provider'' means one or more individuals who provide child
care services, in a private residence other than the residences
of the children involved, for less than 24 hours per day per
child, or for 24 hours per day per child due to the nature of
the work of the parent involved.
(8) Inclusive care.--The term ``inclusive'', with respect
to care (including child care), means care provided by an
eligible child care provider--
(A) for whom the percentage of children served by
the provider who are children with disabilities or
infants or toddlers with disabilities reflects the
prevalence of children with disabilities and infants
and toddlers with disabilities (whichever the provider
serves) among children within the State involved; and
(B) that provides care and full participation for
children with disabilities and infants and toddlers
with disabilities (whichever the provider serves)
alongside children who are--
(i) not children with disabilities; and
(ii) not infants and toddlers with
disabilities.
(9) Infant or toddler.--The term ``infant or toddler''
means an individual who is less than 3 years of age.
(10) Infant or toddler with a disability.--The term
``infant or toddler with a disability'' has the meaning given
the term in section 632 of the Individuals with Disabilities
Education Act (20 U.S.C. 1432).
(11) Lead agency.--The term ``lead agency'' means the
agency designated under subsection (e).
(12) State.--The term ``State'' means any of the 50 States
and the District of Columbia.
(13) Territory.--The term ``territory'' means the
Commonwealth of Puerto Rico, the Virgin Islands of the United
States, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands.
(c) Appropriations.--
(1) States.--
(A) State appropriations.--In addition to amounts
otherwise available, there is appropriated to the
Department of Health and Human Services for fiscal year
2022, out of any money in the Treasury not otherwise
appropriated--
(i)(I) $11,460,000,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subsection (h)(1)(A) in
fiscal year 2022;
(II) $5,730,000,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subsection (h)(1)(B) in
fiscal year 2022;
(III) $4,125,600,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subparagraph (A) or (B)
of subsection (h)(1), as determined by the
State or Commonwealth, in fiscal year 2022; and
(IV) $1,604,400,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subparagraph (A), (B),
or (C) of subsection (h)(1), as determined by
the State or Commonwealth, in fiscal year 2022;
(ii)(I) $16,235,000,000, to remain
available until September 30, 2027, for States
and the Commonwealth of Puerto Rico, to carry
out the activities described in subsection
(h)(1)(A) in fiscal year 2023;
(II) $8,117,500,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subsection (h)(1)(B) in
fiscal year 2023;
(III) $5,844,600,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subparagraph (A) or (B)
of subsection (h)(1), as determined by the
State or Commonwealth, in fiscal year 2023; and
(IV) $2,272,900,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subparagraph (A), (B),
or (C) of subsection (h)(1), as determined by
the State or Commonwealth, in fiscal year 2023;
and
(iii)(I) $20,055,000,000, to remain
available until September 30, 2027, for States
and the Commonwealth of Puerto Rico, to carry
out the activities described in subsection
(h)(1)(A) in fiscal year 2024;
(II) $10,027,500,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subsection (h)(1)(B) in
fiscal year 2024;
(III) $7,219,800,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subparagraph (A) or (B)
of subsection (h)(1), as determined by the
State or Commonwealth, in fiscal year 2024; and
(IV) $2,807,700,000, to remain available
until September 30, 2027, for States and the
Commonwealth of Puerto Rico, to carry out the
activities described in subparagraph (A), (B),
or (C) of subsection (h)(1), as determined by
the State or Commonwealth, in fiscal year 2024.
(B) State entitlement.--In addition to amounts
otherwise available, there is appropriated to the
Department of Health and Human Services, out of any
money in the Treasury not otherwise appropriated, such
sums as may be necessary for each of fiscal years 2025
through 2027, for payments to States, for carrying out
this section (other than carrying out activities
described in paragraph (4), (5), or (6)).
(2) Indian tribes and tribal organizations.--
(A) Indian tribe and tribal organization
appropriations.--In addition to amounts otherwise
available, there is appropriated to the Department of
Health and Human Services for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated,
for grants to Indian Tribes and Tribal organizations
for the purpose of carrying out the child care program
described in this section (other than carrying out
activities described in paragraph (4), (5), or (6)),
consistent, to the extent practicable as determined by
the Secretary, with the requirements applicable to
States--
(i) $960,000,000, to remain available until
September 30, 2027, to carry out the child care
program in fiscal year 2022;
(ii) $1,360,000,000, to remain available
until September 30, 2027, to carry out the
child care program in fiscal year 2023; and
(iii) $1,680,000,000 to remain available
until September 30, 2027, to carry out the
child care program in fiscal year 2024.
(B) Indian tribe and tribal organization
entitlement.--In addition to amounts otherwise
available, there is appropriated to the Department of
Health and Human Services, out of any money in the
Treasury not otherwise appropriated, such sums as may
be necessary for each of fiscal years 2025 through
2027, for payments to Indian Tribes and Tribal
organizations, for the purpose of carrying out the
child care program described in this section (other
than carrying out activities described in paragraph
(4), (5), or (6)), consistent, to the extent
practicable as determined by the Secretary, with the
requirements applicable to States.
(3) Territories.--
(A) Territory appropriations.--In addition to
amounts otherwise available, there is appropriated to
the Department of Health and Human Services for fiscal
year 2022, out of any money in the Treasury not
otherwise appropriated, for grants to Guam, American
Samoa, the Commonwealth of the Northern Mariana
Islands, and the United States Virgin Islands for the
purpose of carrying out the child care program
described in this section (other than carrying out
activities described in paragraph (4), (5), or (6)),
consistent, to the extent practicable as determined by
the Secretary, with the requirements applicable to
States--
(i) $120,000,000, to remain available until
September 30, 2027, to carry out the child care
program in fiscal year 2022;
(ii) $170,000,000, to remain available
until September 30, 2027, to carry out the
child care program in fiscal year 2023; and
(iii) $210,000,000, to remain available
until September 30, 2027, to carry out the
child care program in fiscal year 2024.
(B) Territory entitlement.--In addition to amounts
otherwise available, there is appropriated to the
Department of Health and Human Services, out of any
money in the Treasury not otherwise appropriated, such
sums as may be necessary for each of fiscal years 2025
through 2027, for payments to territories, for the
purpose of carrying out the child care program
described in this section (other than carrying out
activities described in paragraph (4), (5), or (6)),
consistent, to the extent practicable as determined by
the Secretary, with the requirements applicable to
States.
(4) Grants to localities.--In addition to amounts otherwise
available, there is appropriated to the Department of Health
and Human Services for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated--
(A) $950,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (i)(2) in fiscal
year 2023;
(B) $950,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (i)(2) in fiscal
year 2024;
(C) $950,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (i)(2) in fiscal
year 2025;
(D) $950,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (i)(2) in fiscal
year 2026; and
(E) $950,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (i)(2) in fiscal
year 2027.
(5) Head start expansion in nonparticipating states.--In
addition to amounts otherwise available, there is appropriated
to the Department of Health and Human Services for fiscal year
2022, out of any money in the Treasury not otherwise
appropriated--
(A) $2,850,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (i)(3)
in fiscal year 2023;
(B) $2,850,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (i)(3)
in fiscal year 2024;
(C) $2,850,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (i)(3)
in fiscal year 2025;
(D) $2,850,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (i)(3)
in fiscal year 2026; and
(E) $2,850,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (i)(3)
in fiscal year 2027.
(6) Federal administration.--
(A) Fiscal years 2022 through 2025.--In addition to
amounts otherwise available, there is appropriated to
the Department of Health and Human Services for fiscal
year 2022, out of any money in the Treasury not
otherwise appropriated--
(i) $130,000,000, to remain available until
September 30, 2027, to carry out subsections
(k) and (l) in fiscal year 2022;
(ii) $130,000,000, to remain available
until September 30, 2027, to carry out
subsections (k) and (l) in fiscal year 2023;
(iii) $130,000,000, to remain available
until September 30, 2027, to carry out
subsections (k) and (l) in fiscal year 2024;
and
(iv) $130,000,000, to remain available
until September 30, 2027, to carry out
subsections (k) and (l) in fiscal year 2025.
(B) Fiscal years 2026 through 2027.--In addition to
amounts otherwise available, there is appropriated to
the Department of Health and Human Services, out of any
money in the Treasury not otherwise appropriated, for
each of fiscal years 2026 and 2027, an amount equal to
1.06 percent of the prior year's appropriation under
paragraph (1)(B), to carry out subsections (k) and (l).
(d) Establishment of Birth Through Five Child Care and Early
Learning Entitlement Program.--
(1) In general.--The Secretary is authorized to administer
a child care and early learning entitlement program under which
an eligible child, in a State, territory, or Indian Tribe, or
served by a Tribal organization, with an approved application
under subsection (f) or (g), shall be provided an opportunity
to obtain high-quality child care services, subject to the
requirements of this section.
(2) Assistance for every eligible child.--Beginning on
October 1, 2024, every child who applies for assistance under
this section, who is in a State with an approved application
under subsection (g), or in a territory or Indian Tribe or
served by a Tribal organization with an approved application
under subsection (f), and who is determined, by a lead agency
(or other entity designated by a lead agency) for the State,
territory, Indian Tribe, or Tribal organization involved,
following standards and procedures established by the Secretary
by rule, to be an eligible child, shall be offered assistance
for direct child care services in accordance with and subject
to the requirements and limitations of this section.
(e) Lead Agency.--The Governor of a State or the head of a
territory or Indian Tribe, desiring for the State, territory, or Indian
tribe or a related tribal organization to receive a payment under this
section, shall designate a lead agency (such as a State agency or joint
interagency office) to administer the child care program carried out
under this section.
(f) Applications and State Plans.--
(1) Application.--To be eligible to receive assistance
under this section, a State shall prepare and submit to the
Secretary for approval an application containing a State plan
that--
(A) for a transitional State plan, meets the
requirements under paragraph (3) and contains such
information as the Secretary may require, to
demonstrate the State will meet the requirements of
this section; and
(B) for a full State plan, meets the requirements
under paragraph (4) and contains that information.
(2) Period covered by plan.--A State plan contained in the
application shall be designed to be implemented--
(A) for a transitional State plan, during a period
of not more than 3 years; and
(B) for a full State plan, during a period of not
more than 3 years.
(3) Requirements for transitional state plans.--For a
period of not more than 3 years following the date of enactment
of this Act, the Secretary shall award funds under this section
to States with an approved application that contains a
transitional State plan, submitted under paragraph (1)(A) at
such time, in such manner, and containing such information as
the Secretary shall require, including, at a minimum--
(A) an assurance that the State will submit a State
plan under paragraph (4); and
(B) a description of how the funds received by the
State under this section will be spent to expand access
to assistance for direct child care services and
increase the supply and quality of child care providers
within the State, in alignment with the requirements of
this section.
(4) Requirements for full state plans.--The Secretary shall
award funds under this section to States with an approved
application that contains a full State plan, submitted under
paragraph (1)(B), at such time, in such manner, and containing
such information as the Secretary shall by rule require,
including, at a minimum, the following:
(A) Payment rates and cost estimation.--
(i) Payment rates.--The State plan shall
certify that payment rates for the provision of
direct child care services for which assistance
is provided in accordance with this section for
the period covered by the plan, within 3 years
after the State first receives funds under this
section--
(I) will be sufficient to meet the
cost of child care, and set in
accordance with a cost estimation model
or cost study described in clause (ii)
that is approved by the Secretary; and
(II) will correspond to differences
in quality (including improved quality)
based on the State's tiered system for
measuring the quality of eligible child
care providers described in
subparagraph (B).
(ii) Cost estimation.--Such State plan
shall--
(I) demonstrate that the State has,
after consulting with relevant entities
and stakeholders, developed and uses a
statistically valid and reliable cost
estimation model or cost study for the
payment rates for direct child care
services in the State that reflect
rates for providers at each of the
tiers of the State's tiered system for
measuring the quality of eligible child
care providers described in
subparagraph (B), and variations in the
cost of direct child care services by
geographic area, type of provider, and
age of child, and the additional costs
associated with providing inclusive
care;
(II) certify that the State's
payment rates for direct child care
services for which assistance is
provided in accordance with this
section--
(aa) are set in accordance
with the most recent estimates
from the most recent cost
estimation model or cost study
under subclause (I), so that
providers at each tier of the
tiered system for measuring
provider quality described in
subparagraph (B) receive a
payment that is sufficient to
meet the requirements of such
tier;
(bb) are set so as to
provide payments to providers
not at the top tier of the
tiered system that are
sufficient to enable the
providers to increase quality
to meet the requirements for
the next tier;
(cc) ensure adequate wages
for staff of child care
providers providing such direct
child care services that--
(AA) at a minimum,
provide a living wage
for all staff of such
child care providers;
and
(BB) are equivalent
to wages for elementary
educators with similar
credentials and
experience in the
State; and
(dd) are adjusted on an
annual basis for cost of living
increases to ensure those
payment rates remain sufficient
to meet the requirements of
this section; and
(III) certify that the State will
update, not less often than once every
3 years, the cost estimation model or
cost study described in subclause (I).
(iii) Payment practices.--Such State plan
shall include an assurance that the State will
implement payment practices that support the
fixed costs of providing direct child care
services.
(B) Tiered system for measuring the quality of
eligible child care providers.--Such State plan shall
certify that the State has implemented, or assure that
the State will implement within 3 years after first
receiving funds under this section, a tiered system for
measuring the quality of eligible child care providers
who provide child care services for which assistance is
made available under this section. Such tiered system
shall--
(i) include a set of standards, for
determining the tier of quality of a child care
provider, that--
(I) uses standards for a highest
tier that at a minimum are equivalent
to Head Start program performance
standards described in section
641A(a)(1)(B) of the Head Start Act (42
U.S.C. 9836a(a)(1)(B)) or other
equivalent evidence-based standards
approved by the Secretary; and
(II) includes quality indicators
and thresholds that are appropriate for
child development in different types of
child care provider settings, including
child care centers and the settings of
family child care providers, and are
appropriate for providers serving
different age groups (including mixed
age groups) of children;
(ii) include a different set of standards
that includes indicators, when appropriate, for
care during nontraditional hours of operation;
and
(iii) provide for sufficient resources and
supports for child care providers at tiers
lower than the highest tier to facilitate
progression toward meeting higher quality
standards.
(C) Achieving high quality for all children.--Such
State plan shall certify the State has implemented, or
will implement within 3 years after first receiving
funds under this section, policies and financing
practices that will ensure all eligible children can
choose to attend child care at the highest quality tier
within 6 years after the date of enactment of this Act.
(D) Compensation.--Such plan shall provide a
certification that the State has or will have within 3
years after first receiving funds under this section, a
wage ladder for staff of eligible child care providers
receiving assistance under this section, including a
certification that wages for such staff, at a minimum,
will meet the requirements of subparagraph
(A)(ii)(II)(cc).
(E) Sliding fee scale for copayments.--
(i) In general.--Except as provided in
clause (ii)(I), the State plan shall provide an
assurance that the State will for the period
covered by the plan use a sliding fee scale
described in clause (ii) to determine a
copayment for a family receiving assistance
under this section (or, for a family receiving
part-time care, a reduced copayment that is the
proportionate amount of the full copayment).
(ii) Sliding fee scale.--A full copayment
described in clause (i) shall use a sliding fee
scale that provides that, for a family with a
family income--
(I) of not more than 75 percent of
State median income for a family of the
same size, the family shall not pay a
copayment, toward the cost of the child
care involved for all eligible children
in the family;
(II) of more than 75 percent but
not more than 100 percent of State
median income for a family of the same
size, the copayment shall be more than
0 but not more than 2 percent of that
family income, toward such cost for all
such children;
(III) of more than 100 percent but
not more than 125 percent of State
median income for a family of the same
size, the copayment shall be more than
2 but not more than 4 percent of that
family income, toward such cost for all
such children;
(IV) of more than 125 percent but
not more than 150 percent of State
median income for a family of the same
size, the copayment shall be more than
4 but not more than 7 percent of that
family income, toward such cost for all
such children; and
(V) of more than 150 percent but
not more than 250 percent of the State
median income for a family of the same
size, the copayment shall be 7 percent
of that family income, toward such cost
for all such children.
(F) Prohibition on charging more than copayment.--
The State plan shall certify that the State will not
permit a child care provider receiving financial
assistance under this section to charge, for child care
for an eligible child, more than the total of--
(i) the financial assistance provided for
the child under this section; and
(ii) any applicable copayment pursuant to
subparagraph (E).
(G) Eligibility.--The State plan shall assure that
each child who receives assistance under this section
will be considered to meet all eligibility requirements
for such assistance, and will receive such assistance,
for not less than 12 months unless the child has aged
out of the program, and the child's eligibility
determination and redetermination, including any
determination based on the State's definition of
eligible activities, shall be implemented in a manner
that supports child well-being and reduces barriers to
enrollment, including continuity of services.
(H) Policies to support access to child care for
underserved populations.--The State plan shall
demonstrate that the State will prioritize increasing
access to, and the quality and the supply of, child
care in the State for underserved populations,
including at a minimum, low-income children, children
in underserved areas, infants and toddlers, children
with disabilities and infants and toddlers with
disabilities, children who are dual language learners,
children experiencing homelessness, children in foster
or kinship care, children who receive care during
nontraditional hours, and vulnerable children as
defined by the lead agency pursuant to subsection
(b)(4)(A)(iv)(II).
(I) Policies.--The State plan shall include a
certification that the State will apply, under this
section, the policies and procedures described in
subparagraphs (A), (B), (I), (J), (K)(i), (R), and (U)
of section 658E(c)(2) of the Child Care and Development
Block Grant Act of 1990 (42 U.S.C. 9858c(c)(2)), and
the policies and procedures described in section 658H
of such Act (42 U.S.C. 9858f), to child care services
provided under this section.
(J) Licensing.--The State plan shall demonstrate
that the State has consulted or will consult with
organizations (including labor organizations)
representing child care directors, teachers, or other
staff, early childhood education and development
experts, and families to develop, within 2.5 years
after first receiving funds under this section,
licensing standards appropriate for child care
providers and a pathway to such licensure that is
available to and appropriate for child care providers
in a variety of settings, that will offer providers
eligible under the Child Care and Development Block
Grant Act of 1990 a reasonable pathway to become
eligible providers under this section, and that will
assure an adequate supply of child care. Such plan
shall describe the timeline the State will use to
ensure sufficient time for providers described in
subsection (b)(5)(B) to comply with such licensing
standards in order to remain eligible providers after
3.5 years after the State first receives funding under
this section.
(g) Payments.--
(1) Payments for fiscal years 2022 through 2024.--
(A) Definitions.--For purposes of this paragraph--
(i) the term ``State'' means the 50 States,
the District of Columbia, and the Commonwealth
of Puerto Rico; and
(ii) the term ``territory'' means Guam,
American Samoa, the Commonwealth of the
Northern Mariana Islands, and the United States
Virgin Islands.
(B) Allotments.--For each of fiscal years 2022
through 2024, the Secretary shall, from the amount
appropriated under subsection (c)(1)(A) for such fiscal
year, make allotments to each State with an application
approved under subsection (f) in the same manner as the
Secretary makes such allotments using the formula under
section 658O(b) of the Child Care and Development Block
Grant Act of 1990 (42 U.S.C. 9858m(b)).
(C) Payments.--
(i) Indian tribes and tribal
organizations.--
(I) In general.--For each of fiscal
years 2022 through 2024, from the
amount appropriated for Indian Tribes
and Tribal organizations under
subsection (c)(2)(A), the Secretary
shall make payments to Indian Tribes
and Tribal organizations with an
application approved under subclause
(II), and the Tribes and Tribal
organizations shall be entitled to such
payments for the purpose of carrying
out the child care program described in
this section, consistent, to the extent
practicable as determined by the
Secretary, with the requirements
applicable to States.
(II) Applications.--An Indian Tribe
or Tribal organization seeking a
payment under this clause shall submit
an application to the Secretary at such
time, in such manner, and containing
such information as the Secretary may
specify, including an agreement to
provide reports under subsection
(j)(7).
(III) Special rule.--The Secretary
shall determine eligibility criteria
for children from Indian tribes who are
less than 6 years of age and not yet in
kindergarten, which eligibility
criteria shall not be more stringent
than the eligibility criteria under
subsection (b)(4)(A).
(ii) Territories.--
(I) In general.--For each of fiscal
years 2022 through 2024, from the
amount appropriated for territories
under subsection (c)(3)(A), the
Secretary shall make payments to the
territories with an application
approved under subclause (II), and the
territories shall be entitled to such
payments, for the purpose of carrying
out the child care program described in
this section, consistent, to the extent
practicable as determined by the
Secretary, with the requirements
applicable to States.
(II) Applications.--A territory
seeking a payment under this clause
shall submit an application to the
Secretary at such time, in such manner,
and containing such information as the
Secretary may specify, including an
agreement to provide reports under
subsection (j)(7).
(iii) States.--For each of fiscal years
2022 through 2024, each State that has an
application approved under subsection (f) shall
be entitled to a payment under this clause in
the amount equal to its allotment under
subparagraph (B) for such fiscal year.
(D) Authorities.--
(i) Fiscal years 2022 through 2024.--
Notwithstanding any other provision of this
paragraph, for each of fiscal years 2022
through 2024, the Secretary shall have the
authority--
(I) to reallot funds that were
allotted under subparagraph (B) from
any State without an approved
application under subsection (f) by the
date required by the Secretary, to
States with an approved application
under that subsection; and
(II) to reallot any amounts
available for payments under
subparagraph (C) that the Secretary
elected to allot for--
(aa) an Indian Tribe or
Tribal organization without an
approved application under
subparagraph (C)(i)(II) by the
date required by the Secretary,
to Tribes or Tribal
organizations with such an
approved application; and
(bb) any territory without
an approved application under
subparagraph (C)(ii)(II) by the
date required by the Secretary,
to territories with such an
approved application.
(ii) Fiscal year 2025.--Notwithstanding any
other provision of this section, on October 1,
2024, the Secretary shall have the authority to
reallot funds from payments made under
subparagraph (C) that are unobligated on such
date, to any entity without such unobligated
funds that is a State with an approved
application under subsection (f), an Indian
Tribe or Tribal organization with an approved
application under subparagraph (C)(i)(II), or a
territory with an approved application under
subparagraph (C)(ii)(II), to carry out the
purposes of this section.
(2) Payments for fiscal years 2025 through 2027.--
(A) In general.--For each of fiscal years 2025
through 2027:
(i) Child care assistance for eligible
children.--
(I) In general.--The Secretary
shall pay to each State with an
approved application under subsection
(f), and that State shall be entitled
to, an amount for each quarter equal to
95.440 percent of expenditures (which
shall be the Federal share of such
expenditures) in the quarter for direct
child care services described under
subsection (h)(2)(B) for eligible
children.
(II) Exception.--Funds reserved
from the total under subsection
(h)(2)(C) shall be subject to clause
(ii).
(III) Prohibition.--Activities
described in clause (ii) and clause
(iii) may not be included in the cost
of direct child care services described
in this clause.
(ii) Activities to improve the quality and
supply of child care services.--The Secretary
shall pay to each State with such an approved
application, and that State shall be entitled
to, an amount equal to the product of 1.06045
and the FMAP of expenditures (which product
shall be the Federal share of such
expenditures) to carry out activities to
improve the quality and supply of child care
services under subsection (h)(2)(C) subject to
the limit specified in clause (i) of such
subsection.
(iii) Administration.--The Secretary shall
pay to each State with such an approved
application, and that State shall be entitled
to, an amount equal to 53.022 percent of
expenditures (which shall be the Federal share
of such expenditures) for the costs of
administration incurred by the State--
(I) which shall include costs
incurred by the State in carrying out
the child care program established in
this section; and
(II) which may include, at the
option of the State, costs associated
with carrying out requirements,
policies, and procedures described in
section 658H of the Child Care and
Development Block Grant Act of 1990 (42
U.S.C. 9858f).
(B) Advance payment; retrospective adjustment.--For
each of fiscal years 2025 through 2027, the Secretary
shall make payments under this paragraph for a period
on the basis of advance estimates of expenditures
submitted by the State and such other investigation as
the Secretary may find necessary, and shall reduce or
increase the payments as necessary to adjust for any
overpayment or underpayment for previous periods. No
interest shall be charged or paid on any amount due
because of an overpayment or underpayment for previous
periods.
(C) Territories and tribes.--For each of fiscal
years 2025 through 2027, from the amounts appropriated
under paragraph (2)(B) or (3)(B) of subsection (c) the
Secretary shall make payments to territories, and
Indian Tribes and Tribal organizations, as the case may
be, with applications submitted as described in
paragraph (1), and approved by the Secretary for the
purpose of carrying out the child care program
described in this section, consistent, to the extent
practicable as determined by the Secretary (subject to
subsection (d)(2)), with the requirements applicable to
States. The Secretary shall make the payments to such
territories, Indian Tribes, and Tribal organizations on
the basis of their relative need. Each entity that is
such a territory, Indian Tribe, or Tribal organization
shall be entitled to such a payment as may be necessary
to carry out the activities described in subsection
(h)(2), and to pay for the costs of administration
incurred by the entity, which shall include costs
incurred by the entity in carrying out the child care
program, and which may include, at the option of the
entity, costs associated with carrying out
requirements, policies, and procedures described in
section 658H of the Child Care and Development Block
Grant Act of 1990.
(h) Use of Funds.--
(1) Use of funds for fiscal years 2022 through 2024.--For
each of fiscal years 2022 through 2024, a State (as defined in
subsection (g)(1)) that receives a payment under subsection
(g)(1) shall use such payment for--
(A) assistance for direct child care services,
which shall consist only of--
(i) assistance for direct child care
services for eligible children through grants
and contracts, and child care certificates;
(ii) increasing child care provider payment
rates to support the cost of providing high-
quality direct child care services, including
rates sufficient to support increased wages for
staff of eligible child care providers; and
(iii) waiving or reducing copayments, to
ensure that the families of children receiving
assistance under this section do not pay more
than 7 percent of family income toward the cost
of the child care involved for all eligible
children in the family;
(B) activities described in paragraph (2)(C),
without regard to the requirement in clause (i)(I) of
such paragraph or to the references to a quality child
care amount in such paragraph; and
(C) costs of administration incurred by the State,
which shall include the costs described in subclause
(I) of subsection (g)(2)(A)(iii) and may, at the option
of the State, include the costs described in subclause
(II) of such subsection.
(2) Use of funds for fiscal years 2025 through 2027.--
(A) In general.--Starting on October 1, 2024, a
State shall use amounts provided to the State under
subsection (g)(2) for direct child care services
(provided on a sliding fee scale basis), activities to
improve the quality and supply of child care services
consistent with paragraph (C), and State administration
consistent with subsection (g)(2)(A)(iii).
(B) Child care assistance for eligible children.--
(i) In general.--For each of fiscal years
2025 through 2027, from payments made to the
State under subsection (g)(2) for that
particular fiscal year, the State shall ensure
that parents of eligible children can access
direct child care services provided by an
eligible child care provider under this section
through a grant or contract as described in
clause (ii) or a certificate as described in
clause (iii).
(ii) Grants and contracts.--The State shall
award grants or contracts to eligible child
care providers, consistent with the
requirements under this section, for the
provision of child care services for eligible
children under this section that, at a
minimum--
(I) support providers' operating
expenses to meet and sustain health,
safety, quality, and wage standards
required under this section; and
(II) address underserved
populations described in subsection
(f)(4)(H).
(iii) Certificates.--The State shall issue
a child care certificate directly to a parent
who shall use such certificate only as payment
for direct child care services or as a deposit
for direct child care services if such a
deposit is required of other children being
cared for by the provider, consistent with the
requirements under this section.
(C) Activities to improve the quality and supply of
child care services.--
(i) Quality child care activities.--
(I) Amount.--For each of fiscal
years 2025 through 2027, from the total
of the payments made to the State for a
particular fiscal year, the State shall
reserve and use a quality child care
amount equal to not less than 5 percent
and not more than 10 percent of the
amount made available to the State
through such payments for the previous
fiscal year.
(II) Use of quality child care
amount.--Each State shall use the
quality child care amount described in
subclause (I) to implement activities
described in this subparagraph to
improve the quality and supply of child
care services by eligible child care
providers, and increase the number of
available slots in the State for child
care services funded under this
section, prioritizing assistance for
child care providers who are in
underserved communities and who are
providing, or are seeking to provide,
child care services for underserved
populations identified in subsection
(f)(4)(H).
(III) Administration.--Activities
funded under this subparagraph may be
administered--
(aa) directly by the lead
agency; or
(bb) through other State
government agencies, local or
regional child care resource
and referral organizations,
community development financial
institutions, other
intermediaries with experience
supporting child care
providers, or other appropriate
entities that enter into a
contract with the State to
provide such assistance.
(ii) Quality and supply activities.--
Activities funded under the quality child care
amount described in clause (i) shall include
each of the following:
(I) Startup grants and supply
expansion grants.--
(aa) In general.--From a
portion of the quality child
care amount, a State shall make
startup and supply expansion
grants to support child care
providers who are providing, or
seeking to provide, child care
services to children receiving
assistance under this section,
with priority for providers
providing or seeking to provide
child care in underserved
communities and for underserved
populations identified in
subsection (f)(4)(H), to--
(AA) support
startup and expansion
costs; and
(BB) assist such
providers in meeting
health and safety
requirements, achieving
licensure, and meeting
requirements in the
State's tiered system
for measuring the
quality of eligible
child care providers.
(bb) Requirement.--As a
condition of receiving a
startup or supply expansion
grant under this subclause, a
child care provider shall
commit to meeting the
requirements of an eligible
provider under this section,
and providing child care
services to children receiving
assistance under this section
on an ongoing basis.
(II) Quality grants.--From a
portion of the quality child care
amount, a State shall provide quality
grants to support eligible child care
providers in providing child care
services to children receiving
assistance under this section to
improve the quality of such providers,
including--
(aa) supporting such
providers in meeting or making
progress toward the
requirements for the highest
tier of the State's tiered
system for measuring the
quality of eligible child care
providers under subsection
(f)(4)(B); and
(bb) supporting such
providers in sustaining child
care quality, including
supporting increased wages for
staff and supporting payment of
fixed costs.
(III) Facilities grants.--
(aa) In general.--From a
portion of the quality child
care amount, a State shall
provide support, including
through awarding facilities
grants, for remodeling,
renovation, or repair of a
building or facility to the
extent permitted under section
658F(b) of the Child Care and
Development Block Grant Act of
1990 (42 U.S.C. 9858).
(bb) Additional uses.--For
fiscal years 2022 through 2024,
and in subsequent years with
approval from the Secretary, a
State may award such facilities
grants for construction,
permanent improvement, or major
renovation of a building or
facility primarily used for
providing direct child care
services, in accordance with
the following:
(AA) Federal
interest provisions
will not apply to the
renovation or
rebuilding of
privately-owned family
child care homes under
this subclause.
(BB) Eligible child
care providers may not
use funds for buildings
or facilities that are
used primarily for
sectarian instruction
or religious worship.
(CC) The Secretary
shall develop
parameters on the use
of funds under this
subclause for family
child care homes.
(DD) The Secretary
shall not retain
Federal interest after
a period of 10 years in
any facility built,
renovated, or repaired
with funds awarded
under this subclause.
(IV) Limitation.--For purposes of
subclause (III), the Secretary shall
not--
(aa) enter into any
agreement related to funds for
activities carried out under
subclause (III)--
(AA) that is for a
term extending beyond
September 30, 2031; and
(BB) under which
any payment could be
outlaid after September
30, 2031; or
(bb) use any other funds
available to the Secretary,
other than funds provided under
this section, to satisfy
obligations initially made for
activities carried out under
subclause (III).
(V) State activities to improve the
quality of child care services.--A
State shall use a portion of the
quality child care amount to improve
the quality of child care services
available for this program, which shall
include--
(aa) supporting the
training and professional
development of the early
childhood workforce, including
supporting degree attainment
and credentialing for early
childhood educators;
(bb) developing,
implementing, or enhancing the
State's tiered system for
measuring the quality of
eligible child care providers
under subsection (f)(4)(B);
(cc) improving the supply
and quality of developmentally
appropriate and inclusive child
care programs and services for
underserved populations
described in subsection
(f)(4)(H);
(dd) improving access to
child care services for
vulnerable children as defined
by the lead agency pursuant to
subsection (b)(4)(A)(iv)(II);
and
(ee) providing outreach and
enrollment support for families
of eligible children.
(VI) Technical assistance.--From a
portion of the quality child care
amount, the State shall provide
technical assistance to increase the
supply and quality of eligible child
care providers who are providing, or
seeking to provide, child care services
to children receiving assistance under
this section, including providing
support to enable providers to achieve
licensure.
(i) Grants to Localities and Awards to Head Start Programs.--
(1) Eligible locality defined.--In this subsection, the
term ``eligible locality'' means a city, county, or other unit
of general local government.
(2) Grants to localities.--
(A) In general.--The Secretary shall use funds
appropriated under subsection (c)(4) to award local
Birth Through Five Child Care and Early Learning
Grants, in accordance with rules established by the
Secretary, to eligible localities located in States
that have not received payments under subsection (g).
The Secretary shall award the grants to eligible
localities in such a State from the allotment made for
that State under subparagraph (B).
(B) Allotments.--
(i) Poverty line defined.--In this
subparagraph, the term ``poverty line'' means
the poverty line defined and revised as
described in section 673 of the Community
Services Block Grant Act (42 U.S.C. 9902).
(ii) General authority.--For each State
described in subparagraph (A), the Secretary
shall allot for the State for a fiscal year an
amount that bears the same relationship to the
funds appropriated under subsection (c)(4) for
the fiscal year as the number of children from
families with family incomes that are below 200
percent of the poverty line, and who are under
the age of 6, in the State bears to the total
number of all such children in all States
described in subparagraph (A).
(C) Application.--To receive a grant from the
corresponding State allotment under subparagraph (B),
an eligible locality shall submit an application to the
Secretary at such time, in such manner, and containing
such information as the Secretary may require. The
requirements for the application shall, to the greatest
extent practicable, be consistent with the State plan
requirements applicable to States under subsection (f).
(D) Requirements.--The Secretary shall specify the
requirements for an eligible locality to provide access
to child care, which child care requirements shall, to
the greatest extent practicable, be consistent with the
requirements applicable to States under this section.
(E) Recoupment of unused funds.--Notwithstanding
any other provision of this section, for each of fiscal
years 2023 through 2027, the Secretary shall have the
authority to recoup any unused funds allotted under
subparagraph (B) for awards under paragraph (3)(A) to
Head Start agencies in accordance with paragraph (3).
(3) Head start expansion in nonparticipating states.--
(A) In general.--The Secretary shall use funds
appropriated under subsection (c)(5) or recouped under
paragraph (2) to make awards to Head Start agencies in
a State described in paragraph (2)(A) to carry out the
purposes of the Head Start Act in such State.
(B) Rule.--For purposes of carrying out the Head
Start Act in circumstances not involving awards under
this paragraph, funds awarded under subparagraph (A)
shall not be included in the calculation of a ``base
grant'' as such term is defined in section 640(a)(7)(A)
of the Head Start Act (42 U.S.C. 9835(a)(7)(A)).
(C) Definition.--In this paragraph, the term ``Head
Start agency'' means an entity designated or eligible
to be designated as a Head Start agency under section
641(a)(1) of the Head Start Act or as an Early Head
Start agency (by receiving a grant) under section
645A(a) of such Act.
(4) Priority for serving underserved populations.--In
making determinations to award a grant or make an award under
this subsection, the Secretary shall give priority to entities
serving a high percentage of individuals from underserved
populations described in subsection (f)(4)(H).
(j) Program Requirements.--
(1) Nondiscrimination.--The following provisions of law
shall apply to any program or activity that receives funds
provided under this section:
(A) Title IX of the Education Amendments of 1972.
(B) Title VI of the Civil Rights Act of 1964.
(C) Section 504 of the Rehabilitation Act of 1973.
(D) The Americans with Disabilities Act of 1990.
(E) Section 654 of the Head Start Act.
(2) Prohibition on additional eligibility requirements.--No
individual shall be determined, by the Secretary, a State, or
another recipient of funds under this section, to be ineligible
for child care services provided under this section, except on
the basis of eligibility requirements specified in or under
this section.
(3) Maintenance of effort.--
(A) In general.--A State that receives payments
under this section for a fiscal year, in using the
funds made available through the payments, shall
maintain the expenditures of the State for child care
services at the average level of such expenditures by
the State for the 3 preceding fiscal years.
(B) Counting rule.--State expenditures counted for
purposes of meeting the requirement in subparagraph (A)
may also be counted for purposes of meeting the
requirement to provide a non-Federal share under clause
(i), (ii), or (iii), as appropriate, of subsection
(g)(2)(A).
(4) Supplement not supplant.--Funds received under this
section shall be used to supplement and not supplant other
Federal, State, and local public funds expended to provide
child care services in the State on the date of enactment of
this Act, calculated as the average amount of such Federal,
State, and local public funds expended for fiscal years 2019,
2020, and 2021.
(5) Allowable sources of non-federal share.--For purposes
of providing the non-Federal share required under subsection
(g)(2), a State's non-Federal share--
(A) for direct child care services described in
subsection (g)(2)(A)(i)--
(i) shall not include contributions being
used as a non-Federal share or match for
another Federal award; and
(ii) shall be provided from State or local
sources, contributions from philanthropy or
other private organizations, or a combination
of such sources and contributions; and
(B) for activities to improve the quality and
supply of child care services described in subsection
(g)(2)(A)(ii), and administration described in
subsection (g)(2)(A)(iii)--
(i) shall not include contributions being
used as a non-Federal share or match for
another Federal award;
(ii) shall be provided from State or local
sources, contributions from philanthropy or
other private organizations, or a combination
of such sources and contributions; and
(iii) may be in cash or in kind, fairly
evaluated, including facilities or property,
equipment, or services.
(6) Information for determinations.--For purposes of
determinations of participation in an eligible activity, the
provision of information for such determinations by Federal
agencies other than the Department of Health and Human Services
shall not be required.
(7) Reports.--A State, Indian Tribe, Tribal organization,
or territory receiving funds under this section shall provide
to the Secretary such periodic reports, providing a detailed
accounting of the uses of the funds received under this
section, as the Secretary may require for the administration of
this section. The State, Indian Tribe, Tribal organization, or
territory shall begin to provide the reports beginning not
later than 60 days after its initial receipt of a payment under
subsection (g)(1).
(k) Monitoring and Enforcement.--
(1) Review of compliance with requirements and state
plan.--The Secretary shall review and monitor compliance of
States, territories, Tribal entities, and local entities with
this section and State compliance with the plan described in
subsection (f)(4).
(2) Issuance of rule.--The Secretary shall establish by
rule procedures for--
(A) receiving, processing, and determining the
validity of complaints or findings concerning any
failure of a State to comply with the State plan or any
other requirement of this section;
(B) notifying a State when the Secretary has
determined there has been a failure by the State to
comply with a requirement of this section; and
(C) imposing sanctions under this subsection for
such a failure.
(l) Federal Administration.--Using funds reserved under subsection
(c)(6), the Secretary shall carry out administration of this section,
shall provide (including through the use of grants or cooperative
agreements) technical assistance to States, territories, Indian Tribes,
and Tribal organizations, and shall carry out research, and evaluations
related to this section.
(m) Transition Provisions.--
(1) Treatment of child care and development block grant
funds.--For each of fiscal years 2025, 2026, and 2027, a State
receiving assistance under this section shall not use more than
10 percent of any funds received under the Child Care and
Development Block Grant Act of 1990 to provide assistance for
direct child care services to children who are under the age of
6, are not yet in kindergarten, and are eligible under that
Act.
(2) Special rules regarding eligibility.--Any child who is
less than 6 years of age, is not yet in kindergarten, and is
receiving assistance under the Child Care and Development Block
Grant Act of 1990 on the date funding is first allocated to the
lead agency for the State, territory, Indian Tribe, or Tribal
organization involved under this section--
(A) shall be deemed immediately eligible to receive
assistance under this section; and
(B) may continue to use the child care provider of
the family's choice.
(3) Transition procedures.--The Secretary is authorized to
institute procedures for implementing this section, including
issuing guidance for States receiving funds under subsection
(g)(1).
SEC. 23002. UNIVERSAL PRESCHOOL.
(a) Definitions.--In this section:
(1) Child experiencing homelessness.--The term ``child
experiencing homelessness'' means an individual who is a
homeless child or youth under section 725 of the McKinney-Vento
Homeless Assistance Act (42 U.S.C. 11434a).
(2) Child with a disability.--The term ``child with a
disability'' has the meaning given the term in section 602 of
the Individuals with Disabilities Education Act (20 U.S.C.
1401).
(3) Comprehensive services.--The term ``comprehensive
services'' means services that are provided to low-income
children and their families, and that are health, educational,
nutritional, social, and other services that are determined,
based on family needs assessments, to be necessary, within the
meaning of section 636 of the Head Start Act (42 U.S.C. 9831).
(4) Dual language learner.--The term ``dual language
learner'' means a child who is learning 2 or more languages at
the same time, or a child who is learning a second language
while continuing to develop the child's first language.
(5) Eligible child.--The term ``eligible child'' means a
child who is age 3 or 4, on the date established by the
applicable local educational agency for kindergarten entry.
(6) Eligible provider.--The term ``eligible provider''
means--
(A) a local educational agency, acting alone or in
a consortium or in collaboration with an educational
service agency (as defined in section 8101 of the
Elementary and Secondary Education Act of 1965 (20
U.S.C. 7801)), that is licensed by the State or meets
comparable health and safety standards;
(B) a Head Start agency or delegate agency funded
under the Head Start Act;
(C) a licensed center-based child care provider,
licensed family child care provider, or community- or
neighborhood-based network of licensed family child
care providers; or
(D) a consortium of entities described in any of
subparagraphs (A), (B), and (C).
(7) Head start agency.--The term ``Head Start agency'', as
used in paragraph (6)(B), or subsection (c)(5)(D) or (f)(1),
means an entity designated as a Head Start agency under section
641(a)(1) of the Head Start Act or as an Early Head Start
agency (by receiving a grant) under section 645A(a) of such
Act.
(8) Indian tribe.--The term ``Indian Tribe'' has the
meaning given the term in section 4 of the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 5304).
(9) Local educational agency.--The term ``local educational
agency'' has the meaning given the term in section 8101 of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
7801).
(10) Poverty line.--The term ``poverty line'' means the
poverty line defined and revised as described in section 673 of
the Community Services Block Grant Act (42 U.S.C. 9902).
(11) Secretary.--The term ``Secretary'' means the Secretary
of Health and Human Services.
(12) State.--The term ``State'' means each of the several
States and the District of Columbia.
(13) Territory.--The term ``territory'' means each of the
Commonwealth of Puerto Rico, the United States Virgin Islands,
Guam, American Samoa, and the Commonwealth of the Northern
Mariana Islands.
(14) Tribal organization.--The term ``Tribal organization''
has the meaning given the term ``tribal organization'' in
section 658P of the Child Care and Development Block Grant Act
of 1990 (42 U.S.C. 9858n).
(b) Universal Preschool.--
(1) Appropriations for states.--
(A) In general.--In addition to amounts otherwise
available, there is appropriated to the Department of
Health and Human Services for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated--
(i) $4,000,000,000, to remain available
until September 30, 2027, for payments to
States, for carrying out this section (except
provisions and activities covered by paragraph
(2)) in fiscal year 2022;
(ii) $6,000,000,000, to remain available
until September 30, 2027, for payments to
States, for carrying out this section (except
provisions and activities covered by paragraph
(2)) in fiscal year 2023; and
(iii) $8,000,000,000, to remain available
until September 30, 2027, for payments to
States, for carrying out this section (except
provisions and activities covered by paragraph
(2)) in fiscal year 2024.
(B) Additional appropriations.--In addition to
amounts otherwise available, there is appropriated to
the Department of Health and Human Services, out of any
money in the Treasury not otherwise appropriated, such
sums as may be necessary for each of fiscal years 2025
through 2027, to remain available for 1 additional
fiscal year, for payments to States, for carrying out
this section (except provisions and activities covered
by paragraph (2)).
(2) Additional appropriations.--In addition to amounts
otherwise available, there is appropriated to the Department of
Health and Human Services for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated--
(A) $2,500,000,000, to remain available until
September 30, 2027, for carrying out payments to Indian
Tribes and Tribal organizations for activities
described in this section;
(B) $1,000,000,000, to remain available until
September 30, 2027, for carrying out payments to the
territories, to be distributed among the territories on
the basis of their relative need, as determined by the
Secretary in accordance with the objectives of this
section, for activities described in this section;
(C) $300,000,000, to remain available until
September 30, 2027, for carrying out payments to
eligible local entities that serve children in families
who are engaged in migrant or seasonal agricultural
labor, for activities described in this section;
(D)(i) $165,000,000, to remain available until
September 30, 2027, for carrying out Federal activities
to support the activities funded under this section,
including administration, monitoring, technical
assistance, and research, in fiscal year 2022;
(ii) $200,000,000 to remain available until
September 30, 2027, for carrying out Federal activities
to support the activities funded under this section,
including administration, monitoring, technical
assistance, and research, in fiscal year 2023;
(iii) $200,000,000, to remain available until
September 30, 2027, for carrying out Federal activities
to support the activities funded under this section,
including administration, monitoring, technical
assistance, and research, in fiscal year 2024;
(iv) $208,000,000, to remain available until
September 30, 2027, for carrying out Federal activities
to support the activities funded under this section,
including administration, monitoring, technical
assistance, and research, in fiscal year 2025;
(v) $212,000,000, to remain available until
September 30, 2027, for carrying out Federal activities
to support the activities funded under this section,
including administration, monitoring, technical
assistance, and research, in fiscal year 2026; and
(vi) $216,000,000, to remain available until
September 30, 2027, for carrying out Federal activities
to support the activities funded under this section,
including administration, monitoring, technical
assistance, and research, in fiscal year 2027;
(E)(i) $2,500,000,000, to remain available until
September 30, 2027, to improve compensation of Head
Start staff consistent with subparagraphs (A)(i) and
(B)(viii) of section 640(a)(5) of the Head Start Act
(42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
of such Act (42 U.S.C. 9848(a)), in fiscal year 2022;
(ii) $2,500,000,000, to remain available until
September 30, 2027, to improve compensation of Head
Start staff consistent with subparagraphs (A)(i) and
(B)(viii) of section 640(a)(5) of the Head Start Act
(42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
of such Act (42 U.S.C. 9848(a)), in fiscal year 2023;
(iii) $2,500,000,000, to remain available until
September 30, 2027, to improve compensation of Head
Start staff consistent with subparagraphs (A)(i) and
(B)(viii) of section 640(a)(5) of the Head Start Act
(42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
of such Act (42 U.S.C. 9848(a)), in fiscal year 2024;
(iv) $2,500,000,000, to remain available until
September 30, 2027, to improve compensation of Head
Start staff consistent with subparagraphs (A)(i) and
(B)(viii) of section 640(a)(5) of the Head Start Act
(42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
of such Act (42 U.S.C. 9848(a)), in fiscal year 2025;
(v) $2,500,000,000, to remain available until
September 30, 2027, to improve compensation of Head
Start staff consistent with subparagraphs (A)(i) and
(B)(viii) of section 640(a)(5) of the Head Start Act
(42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
of such Act (42 U.S.C. 9848(a)), in fiscal year 2026;
and
(vi) $2,500,000,000, to remain available until
September 30, 2027, to improve compensation of Head
Start staff consistent with subparagraphs (A)(i) and
(B)(viii) of section 640(a)(5) of the Head Start Act
(42 U.S.C. 9835(a)(5)), notwithstanding section 653(a)
of such Act (42 U.S.C. 9848(a)), in fiscal year 2027;
(F)(i) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (f)(2) in fiscal
year 2023;
(ii) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (f)(2) in fiscal
year 2024;
(iii) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (f)(2) in fiscal
year 2025;
(iv) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (f)(2) in fiscal
year 2026; and
(v) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of grants
to localities described in subsection (f)(2) in fiscal
year 2027; and
(G)(i) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (f)(3)
in fiscal year 2023;
(ii) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (f)(3)
in fiscal year 2024;
(iii) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (f)(3)
in fiscal year 2025;
(iv) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (f)(3)
in fiscal year 2026; and
(v) $1,900,000,000, to remain available until
September 30, 2027, to carry out the program of awards
to Head Start agencies described in subsection (f)(3)
in fiscal year 2027.
(c) Payments for State Universal Preschool Services.--
(1) In general.--A State that has submitted, and had
approved by the Secretary, the State plan described in
paragraph (5) is entitled to a payment under this subsection.
(2) Payments to states.--
(A) Payments for fiscal years 2022 through 2024.--
From amounts made available under subsection (b)(1) for
any of fiscal years 2022 through 2024, the Secretary,
in collaboration with the Secretary of Education, shall
allot for the fiscal year, to each State that has a
State plan under paragraph (5) or transitional State
plan under paragraph (7) that is approved for a period
including that fiscal year, an amount for the purpose
of providing grants to eligible providers to provide
high-quality preschool, using a formula that
considers--
(i) the proportion of the number of
children who are below the age of 6 and whose
families have a family income at or below 200
percent of the poverty line for the most recent
year for which satisfactory data are available,
residing in the State, as compared to the
number of such children, who reside in all
States with approved plans for the fiscal year
for which the allotment is being made; and
(ii) the existing Federal preschool
investments in the State under the Head Start
Act, as of the date of the allotment.
(B) Payments for fiscal years 2025 through 2027.--
(i) Preschool services.--For each of fiscal
years 2025 through 2027, the Secretary shall
pay to each State with an approved State plan
under paragraph (5), an amount for that year
equal to--
(I) 95.440 percent of the State's
expenditures in the year for preschool
services provided under subsection (d),
for fiscal year 2025;
(II) 79.534 percent of the State's
expenditures in the year for such
preschool services, for fiscal year
2026; and
(III) 63.627 percent of the State's
expenditures in the year for such
preschool services, for fiscal year
2027.
(ii) State activities.--The Secretary shall
pay to each State with an approved State plan
under paragraph (5) an amount for a fiscal year
equal to 53.022 percent of the amount of the
State's expenditures for the activities
described in paragraph (3), except that in no
case shall a payment for a fiscal year under
this clause exceed the amount equal to 10
percent of the State's expenditures described
in clause (i) for such fiscal year.
(iii) Non-federal share.--The remainder of
the cost paid by the State for preschool
services, that is not provided under clause
(i), shall be considered the non-Federal share
of the cost of those services. The remainder of
the cost paid by the State for State
activities, that is not provided under clause
(ii), shall be considered the non-Federal share
of the cost of those activities.
(iv) Advance payment; retrospective
adjustment.--The Secretary shall make a payment
under clause (i) or (ii) for a year on the
basis of advance estimates of expenditures
submitted by the State and such other
investigation as the Secretary may find
necessary, and shall reduce or increase the
payment as necessary to adjust for any
overpayment or underpayment for a previous
year.
(C) Authorities.--
(i) Fiscal years 2022 through 2024.--
Notwithstanding any other provision of this
paragraph, for each of fiscal years 2022
through 2024, the Secretary shall have the
authority to reallot funds that were allotted
under subparagraph (A) from any State without
an approved application under paragraph (5) by
the date required by the Secretary, to States
with an approved application under that
subsection.
(ii) Fiscal year 2025.--Notwithstanding any
other provision of this section, on October 1,
2024, the Secretary shall have the authority to
reallot funds from payments made from
allotments under subparagraph (A) that are
unobligated on such date, to any State without
such unobligated funds that is a State with an
approved application under paragraph (5), to
carry out the purposes of this section.
(3) State activities.--A State that receives a payment
under paragraph (2) shall carry out all of the following
activities:
(A) State administration of the State preschool
program described in this section.
(B) Supporting a continuous quality improvement
system for providers of preschool services
participating, or seeking to participate, in the State
preschool program, through the use of data,
researching, monitoring, training, technical
assistance, professional development, and coaching.
(C) Providing outreach and enrollment support for
families of eligible children.
(D) Supporting data systems building.
(E) Supporting staff of eligible providers in
pursuing credentials and degrees, including
baccalaureate degrees.
(F) Supporting activities that ensure access to
inclusive preschool programs for children with
disabilities.
(G) Providing age-appropriate transportation
services for children, which at a minimum shall include
transportation services for children experiencing
homelessness and children in foster care.
(H) Conducting or updating a statewide needs
assessment of access to high-quality preschool
services.
(4) Lead agency.--The Governor of a State desiring for the
State to receive a payment under this subsection shall
designate a lead agency (such as a State agency or joint
interagency office) for the administration of the State's
preschool program under this section.
(5) State plan.--In order to be eligible for payments under
this section, the Governor of a State shall submit a State plan
to the Secretary for approval by the Secretary, in
collaboration with the Secretary of Education, at such time, in
such manner, and containing such information as the Secretary
shall by rule require, that includes a plan for achieving
universal, high-quality, free, inclusive, and mixed-delivery
preschool services. Such plan shall include, at a minimum, each
of the following:
(A) A certification that--
(i) the State has in place developmentally
appropriate, evidence-based preschool standards
that, at a minimum, are as rigorous as the
standards specified in subparagraph (B) of
section 641A(a)(1) of the Head Start Act (42
U.S.C. 9836a(a)(1)) and include program
standards for class sizes and ratios; and
(ii) the State will coordinate such
standards with other early learning standards
in the State.
(B) An assurance that the State will ensure--
(i) all preschool services in the State
funded under this section will--
(I) be universally available to all
children in the State without any
additional eligibility requirements;
(II) be high-quality, free, and
inclusive; and
(III) by not later than 1 year
after the State receives such funding,
meet the State's preschool education
standards described in subparagraph
(A); and
(ii) that the local preschool programs in
the State funded under this section will--
(I) offer programming that meets
the duration requirements of at least
1,020 annual hours;
(II) adopt policies and practices
to conduct outreach and provide
expedited enrollment, including
prioritization, to--
(aa) children experiencing
homelessness (which, in the
case of a child attending a
program provided by an eligible
provider described in
subsection (a)(6)(A), shall
include immediate enrollment
for the child);
(bb) children in foster
care or kinship care;
(cc) children in families
who are engaged in migrant or
seasonal agricultural labor;
(dd) children with
disabilities, including
eligible children who are
served under part C of the
Individuals with Disabilities
Education Act; and
(ee) dual language
learners;
(III) provide for salaries, and set
schedules for salaries, for staff of
providers in the State preschool
program that are equivalent to salaries
of elementary school staff with similar
credentials and experience;
(IV) at a minimum, provide a living
wage for all staff of such providers;
and
(V) require educational
qualifications for teachers in the
preschool program including, at a
minimum, requiring that lead teachers
in the preschool program have a
baccalaureate degree in early childhood
education or a related field by not
later than 6 years after the date on
which the State first receives funds
under this Act, except that--
(aa) subject to item (bb),
the requirements under this
subclause shall not apply to
individuals who were employed
by an eligible provider or
early education program for a
cumulative 3 of the 5 years
immediately preceding the date
of enactment of this Act and
have the necessary content
knowledge and teaching skills
for early childhood educators,
as demonstrated through
measures determined by the
State; and
(bb) nothing in this
section shall require the State
to lessen State requirements
for educational qualifications,
in existence on the date of
enactment of this Act, to serve
as a teacher in a State
preschool program.
(C) For States with existing publicly funded State
preschool programs (as of the date of submission of the
State plan), a description of how the State plans to
use funding provided under this section to ensure that
such existing programs in the State meet the
requirements of this section for a State preschool
program.
(D) A description of how the State, in establishing
and operating the State preschool program supported
under this section, will--
(i) support a mixed-delivery system for any
new slots funded under this section, including
by facilitating the participation of Head Start
programs and programs offered by licensed child
care providers;
(ii) ensure the State preschool program
does not disrupt the stability of infant and
toddler child care throughout the State;
(iii) ensure adequate consultation with the
State Advisory Council on Early Childhood
Education and Care designated or established in
section 642B(b)(1)(A)(i) of the Head Start Act
(42 U.S.C. 9837b(b)(1)(A)(i)) in the
development of its plan, including consultation
in how the State intends to distribute slots
under clause (v);
(iv) partner with Head Start agencies to
ensure the full utilization of Head Start
programs within the State; and
(v) distribute new preschool slots
equitably among child care (including family
child care) providers, Head Start agencies, and
schools within the State.
(E) A certification that the State, in operating
the program described in this section for a fiscal
year--
(i) will not reduce the total preschool
slots provided in State-funded preschool
programs from the number of such slots in the
previous fiscal year; or
(ii) if the number of eligible children
identified in the State declines from the
previous fiscal year, will maintain at least
the previous year's ratio of the total
preschool slots described in clause (i) to
eligible children so identified.
(F) An assurance that the State will use funding
provided under this section to ensure children with
disabilities have access to and participate in
inclusive preschool programs consistent with provisions
in the Individuals with Disabilities Education Act, and
a description of how the State will collaborate with
entities carrying out programs under section 619 or
part C of the Individuals with Disabilities Education
Act, to support inclusive preschool programs.
(G) A certification that the State will support the
continuous quality improvement of programs providing
preschool services under this section, including
support through technical assistance, monitoring, and
research.
(H) A certification that the State will ensure a
highly qualified early childhood workforce to support
the requirements of this section.
(I) An assurance that the State will meet the
requirements of clauses (ii) and (iii) of section
658E(c)(2)(T) of the Child Care and Development Block
Grant Act of 1990 (42 U.S.C. 9858c(c)(2)(T)), with
respect to funding and assessments under this section.
(J) A certification that subgrant and contract
amounts provided as described in subsection (d) will be
sufficient to enable eligible providers to meet the
requirements of this section, and will provide for
increased payment amounts based on the criteria
described in subclauses (III) and (IV) of subparagraph
(B)(ii).
(K) An agreement to provide to the Secretary such
periodic reports, providing a detailed accounting of
the uses of funding received under this section, as the
Secretary may require for the administration of this
section.
(6) Duration of the plan.--Each State plan shall remain in
effect for a period of not more than 3 years. Amendments to the
State plan shall remain in effect for the duration of the plan.
(7) Transitional state plan.--
(A) In general.--The Secretary shall develop
parameters for, and allow a State to submit for
purposes of this subsection for a period of not more
than 3 years, a transitional State plan, at such time,
in such manner and containing such information as the
Secretary shall require.
(B) Contents.--The transitional plan shall--
(i) demonstrate that the State will meet
the requirements of such plan as determined by
the Secretary; and
(ii) include, at a minimum--
(I) an assurance that the State
will submit a State plan under
paragraph (5);
(II) a description of how the funds
received by the State under this
section will be spent to expand access
to universal, high-quality, free,
inclusive, and mixed-delivery preschool
in alignment with the requirements of
this section; and
(III) such data as the Secretary
may require on the provision of
preschool services in the State.
(d) Subgrants and Contracts for Local Preschool Programs.--
(1) Subgrants and contracts.--
(A) In general.--A State that receives a payment
under subsection (c)(2) for a fiscal year shall use
amounts provided through the payment to pay the costs
of subgrants to, or contracts with, eligible providers
to operate universal, high-quality, free, and inclusive
preschool programs (which State-funded programs may be
referred to in this section as ``local preschool
programs'') through the State preschool program in
accordance with paragraph (3). A State shall reduce or
increase the amounts provided under such subgrants or
contracts if needed to adjust for any overpayment or
underpayment described in subsection (c)(2)(B)(iv).
(B) Amount.--A State shall award a subgrant or
contract under this subsection in a sufficient amount
to enable the eligible provider to operate a local
preschool program that meets the requirements of
subsection (c)(5)(B), which amount shall reflect
variations in the cost of preschool services by
geographic area, type of provider, and age of child,
and the additional costs associated with providing
inclusive preschool services for children with
disabilities.
(C) Duration.--The State shall award a subgrant or
contract under this subsection for a period of not less
than 3 years, unless the subgrant or contract is
terminated or suspended, or the subgrant period is
reduced, for cause.
(2) Enhanced payments for comprehensive services.--In
awarding subgrants or contracts under this subsection and in
addition to meeting the requirements of paragraph (1)(B), the
State shall award subgrants or contracts with enhanced payments
to eligible providers that offer local preschool programs
funded under this subsection to a high percentage of low-income
children to support comprehensive services.
(3) Establishing and expanding universal preschool
programs.--
(A) Establishing and expanding universal preschool
programs in high-need communities.--In awarding
subgrants or contracts under this subsection, the State
shall first prioritize establishing and expanding
universal local preschool programs within and across
high-need communities by awarding subgrants or
contracts to eligible providers operating within and
across, or with capacity to operate within and across,
such high-need communities. The State shall--
(i) use a research-based methodology
approved by the Secretary to identify such
high-need communities, as determined by--
(I) the rate of poverty in the
community;
(II) rates of access to high-
quality preschool within the community;
and
(III) other indicators of community
need as required by the Secretary; and
(ii) distribute funding for preschool
services under this section within such a high-
need community so that a majority of children
in the community are offered such preschool
services before the State establishes and
expands preschool services in communities with
lower levels of need.
(B) Use of funds.--Subgrants or contracts awarded
under subparagraph (A) shall be used to enroll and
serve children in such a local preschool program
involved, including by paying the costs--
(i) of personnel (including classroom and
administrative personnel), including
compensation and benefits;
(ii) associated with implementing the
State's preschool standards, providing
curriculum supports, and meeting early learning
and development standards;
(iii) of professional development, teacher
supports, and training;
(iv) of implementing and meeting
developmentally appropriate health and safety
standards (including licensure, where
applicable), teacher to child ratios, and group
size maximums;
(v) of materials, equipment, and supplies;
and
(vi) of rent or a mortgage, utilities,
building security, indoor and outdoor
maintenance, and insurance.
(4) Establishing and expanding universal preschool programs
in additional communities.--Once a State that receives a
payment under subsection (c)(2) meets the requirements of
paragraph (3) with respect to establishing and expanding local
preschool programs within and across high-need communities, the
State shall use funds from such payment to enroll and serve
children in local preschool programs, as described in such
paragraph, in additional communities in accordance with the
metrics described in paragraph (3)(A)(i). Such funds shall be
used for the activities described in clauses (i) through (vi)
of paragraph (3)(B).
(e) Payments for Universal Preschool Services Indian Tribes and
Territories.--
(1) Indian tribes and tribal organizations.--
(A) In general.--For each of fiscal years 2022
through 2027, from the amount appropriated for Indian
Tribes and Tribal organizations under subsection
(b)(2)(A), the Secretary shall make payments to Indian
Tribes and Tribal organizations with an application
approved under subparagraph (B), and the Tribes and
Tribal organizations shall be entitled to such payments
for the purpose of carrying out the preschool program
described in this section, consistent, to the extent
practicable as determined by the Secretary, with the
requirements applicable to States.
(B) Applications.--An Indian Tribe or Tribal
organization seeking a payment under this paragraph
shall submit an application to the Secretary at such
time, in such manner, and containing such information
as the Secretary may specify.
(2) Territories.--
(A) In general.--For each of fiscal years 2022
through 2027, from the amount appropriated for
territories under subsection (b)(2)(B), the Secretary
shall make payments to the territories with an
application approved under subparagraph (B), and the
territories shall be entitled to such payments, for the
purpose of carrying out the preschool program described
in this section, consistent, to the extent practicable
as determined by the Secretary, with the requirements
applicable to States.
(B) Applications.--A territory seeking a payment
under this paragraph shall submit an application to the
Secretary at such time, in such manner, and containing
such information as the Secretary may specify.
(3) Lead agency.--The head of an Indian tribe or territory
desiring for the Indian tribe or a related tribal organization,
or territory, to receive a payment under this subsection shall
designate a lead agency (such as a tribal or territorial agency
or joint interagency office) for the administration of the
preschool program of the Indian tribe or territory, under this
section.
(f) Grants to Localities and Head Start Expansion in
Nonparticipating States.--
(1) Eligible locality defined.--In this subsection, the
term ``eligible locality'' means a city, county, or other unit
of general local government, a local educational agency, or a
Head Start agency.
(2) Grants to localities.--
(A) In general.--The Secretary, in consultation
with the Secretary of Education, shall use funds
reserved in subsection (b)(2)(F) to award local
universal preschool grants, in accordance with rules
established by the Secretary of Health and Human
Services, to eligible localities located in States that
have not received payments under subsection (c)(2)(A).
The Secretary shall award the grants to eligible
localities in a State from the allotment made for that
State under subparagraph (B). The Secretary shall
specify the requirements for an eligible locality to
conduct a preschool program under this subsection which
shall, to the greatest extent practicable, be
consistent with the requirements applicable to States
under this section, for a universal, high-quality,
free, and inclusive preschool program.
(B) Allotments.--For each State described in
subparagraph (A), the Secretary shall allot for the
State for a fiscal year an amount that bears the same
relationship to the funds appropriated under subsection
(b)(2)(F) for the fiscal year as the number of children
from families with family incomes at or below 200
percent of the poverty line, and who are under the age
of 6, in the State bears to the total number of all
such children in all States described in subparagraph
(A).
(C) Application.--To receive a grant from the
corresponding State allotment under this subsection, an
eligible locality shall submit an application to the
Secretary at such time, in such manner, and containing
such information as the Secretary may require. The
requirements for the application shall, to the greatest
extent practicable, be consistent with the State plan
requirements applicable to States under this section.
(D) Recoupment of unused funds.--Notwithstanding
any other provision of this section, for each of fiscal
years 2023 through 2027, the Secretary shall have the
authority to recoup any unused funds allotted under
subparagraph (B) for awards under paragraph (3)(A) to
Head Start agencies in accordance with paragraph (3).
(3) Head start expansion in nonparticipating states.--
(A) In general.--The Secretary shall use funds
appropriated under subsection (b)(2)(G) or recouped
under paragraph (2) to make awards to Head Start
agencies in a State described in paragraph (2)(A) to
carry out the purposes of the Head Start Act in such
State.
(B) Rule.--For purposes of carrying out the Head
Start Act in circumstances not involving awards under
this paragraph, funds awarded under subparagraph (A)
shall not be included in the calculation of a ``base
grant'' as such term is defined in section 640(a)(7)(A)
of the Head Start Act (42 U.S.C. 9835(a)(7)(A)).
(C) Definition.--In this paragraph, the term ``Head
Start agency'' means an entity designated or eligible
to be designated as a Head Start agency under section
641(a)(1) of the Head Start Act or as an Early Head
Start agency (by receiving a grant) under section
645A(a) of such Act.
(4) Priority for serving underserved communities.--In
making determinations to award a grant or make an award under
this subsection, the Secretary shall give priority to entities
serving communities with a high percentage of children from
families with family incomes at or below 200 percent of the
poverty line.
(g) Allowable Sources of Non-Federal Share.--For purposes of
calculating the amount of the non-Federal share, as determined under
subsection (c)(2)(B)(iii), relating to a payment under subsection
(c)(2)(B), a State's non-Federal share--
(1) may be in cash or in kind, fairly evaluated, including
facilities or property, equipment, or services;
(2) shall include any increase in amounts spent by the
State to expand half-day kindergarten programs in the State, as
of the day before the date of enactment of this Act, into full-
day kindergarten programs;
(3) shall not include contributions being used as a non-
Federal share or match for another Federal award;
(4) shall be provided from State or local sources,
contributions from philanthropy or other private organizations,
or a combination of such sources and contributions; and
(5) shall count not more than 100 percent of the State's
current spending on prekindergarten programs, calculated as the
average amount of such spending by the State for fiscal years
2019, 2020, and 2021, toward the State's non-Federal share.
(h) Maintenance of Effort.--
(1) In general.--If a State reduces its combined fiscal
effort per child for the State preschool program (whether a
publicly funded preschool program or a program under this
section) or through State supplemental assistance funds for
Head Start programs assisted under the Head Start Act, or
through any State spending on preschool services for any fiscal
year that a State receives payments under subsection (c)(2)
(referred to in this paragraph as the ``reduction fiscal
year'') relative to the previous fiscal year, the Secretary, in
collaboration with the Secretary of Education, shall reduce
support for such State under such subsection by the same amount
as the total reduction in that State fiscal effort for such
reduction fiscal year.
(2) Waiver.--The Secretary, in collaboration with the
Secretary of Education, may waive the requirements of paragraph
(1) if--
(A) the Secretaries determine that a waiver would
be appropriate due to a precipitous decline in the
financial resources of a State as a result of
unforeseen economic hardship, or a natural disaster,
that has necessitated across-the-board reductions in
State services during the 5-year period preceding the
date of the determination, including for early
childhood education programs; or
(B) due to the circumstance of a State requiring
reductions in specific programs, including early
childhood education programs, the State presents to the
Secretaries a justification and demonstration why other
programs could not be reduced and how early childhood
education programs in the State will not be
disproportionately harmed by such State reductions.
(i) Supplement Not Supplant.--Funds received under this section
shall be used to supplement and not supplant other Federal, State, and
local public funds expended on prekindergarten programs in the State on
the date of enactment of this Act, calculated as the average amount of
such Federal, State, and local public funds expended for fiscal years
2019, 2020, and 2021.
(j) Nondiscrimination Provisions.--The following provisions of law
shall apply to any program or activity that receives funds provided
under this section:
(1) Title IX of the Education Amendments of 1972.
(2) Title VI of the Civil Rights Act of 1964.
(3) Section 504 of the Rehabilitation Act of 1973.
(4) The Americans with Disabilities Act of 1990.
(5) Section 654 of the Head Start Act.
(k) Monitoring and Enforcement.--
(1) Review of compliance with requirements and state
plan.--The Secretary shall review and monitor compliance of
States, territories, Tribal entities, and local entities with
this section and State compliance with the State plan described
in subsection (c)(5).
(2) Issuance of rule.--The Secretary shall establish by
rule procedures for--
(A) receiving, processing, and determining the
validity of complaints or findings concerning any
failure of a State to comply with the State plan or any
other requirement of this section;
(B) notifying a State when the Secretary has
determined there has been a failure by the State to
comply with a requirement of this section; and
(C) imposing sanctions under this subsection for
such a failure.
Subtitle E--Child Nutrition and Related Programs
SEC. 24001. EXPANDING COMMUNITY ELIGIBILITY.
(a) Multiplier and Threshold Adjusted.--
(1) Multiplier.--Clause (vii) of section 11(a)(1)(F) of the
Richard B. Russell National School Lunch Act (42 U.S.C.
1759a(a)(1)(F)) is amended to read as follows:
``(vii) Multiplier.--
``(I) Implementation in 2022-
2027.--For each school year beginning
on or after July 1, 2022, and ending
before July 1, 2027, the Secretary
shall use a multiplier of 2.5.
``(II) Implementation after 2027.--
For each school year beginning on or
after July 1, 2027, the Secretary shall
use a multiplier of 1.6.''.
(2) Threshold.--Clause (viii) of section 11(a)(1)(F) of the
Richard B. Russell National School Lunch Act (42 U.S.C.
1759a(a)(1)(F)) is amended to read as follows:
``(viii) Threshold.--
``(I) Implementation in 2022-
2027.--For each school year beginning
on or after July 1, 2022, and ending
before July 1, 2027, the threshold
shall be not more than 25 percent.
``(II) Implementation after 2027.--
For each school year beginning on or
after July 1, 2027, the threshold shall
be not more than 40 percent.''.
(b) Statewide Community Eligibility.--Section 11(a)(1)(F) of the
Richard B. Russell National School Lunch Act (42 U.S.C. 1759a(a)(1)(F))
is amended by adding at the end the following:
``(xiv) Statewide community eligibility.--
For each school year beginning on or after July
1, 2022, and ending before July 1, 2027, the
Secretary shall establish a statewide community
eligibility program under which, in the case of
a State agency that agrees to provide funding
from sources other than Federal funds to ensure
that local educational agencies in the State
receive the free reimbursement rate for 100
percent of the meals served at applicable
schools--
``(I) the multiplier described in
clause (vii) shall apply;
``(II) notwithstanding clause
(viii), the threshold shall be zero;
and
``(III) the percentage of enrolled
students who were identified students
shall be calculated across all
applicable schools in the State
regardless of local educational
agency.''.
SEC. 24002. SUMMER ELECTRONIC BENEFITS TRANSFER FOR CHILDREN PROGRAM.
The Richard B. Russell National School Lunch Act is amended by
inserting after section 13 (42 U.S.C. 1761) the following:
``SEC. 13A. SUMMER ELECTRONIC BENEFITS TRANSFER FOR CHILDREN PROGRAM.
``(a) Program Established.--The Secretary shall establish a program
under which States and covered Indian Tribal organizations
participating in such program shall, for summer 2023 and summer 2024
issue to eligible households summer EBT benefits--
``(1) in accordance with this section; and
``(2) for the purpose of providing nutrition assistance
through electronic benefits transfer during the summer months
for eligible children, to ensure continued access to food when
school is not in session for the summer.
``(b) Summer EBT Benefits Requirements.--
``(1) Purchase options.--
``(A) Benefits issued by states.--
``(i) WIC participation states.--In the
case of a State that participated in a
demonstration program under section 749(g) of
the Agriculture, Rural Development, Food and
Drug Administration, and Related Agencies
Appropriations Act, 2010 (Public Law 111-80;
123 Stat. 2132) during calendar year 2018 using
a WIC model, summer EBT benefits issued
pursuant to subsection (a) by such a State may
only be used by the eligible household that
receives such summer EBT benefits to purchase--
``(I) supplemental foods from
retailers that have been approved for
participation in--
``(aa) the special
supplemental nutrition program
for women, infants, and
children under section 17 of
the Child Nutrition Act of 1966
(42 U.S.C. 1786); or
``(bb) the program under
this section; or
``(II) food (as defined in section
3(k) of the Food and Nutrition Act of
2008 (7 U.S.C. 2012(k))) from retail
food stores that have been approved for
participation in the supplemental
nutrition assistance program
established under such Act, in
accordance with section 9 of such Act
(7 U.S.C. 2018).
``(ii) Other states.--Summer EBT benefits
issued pursuant to subsection (a) by a State
not described in clause (i) may only be used by
the eligible household that receives such
summer EBT benefits to purchase food (as
defined in section 3(k) of the Food and
Nutrition Act of 2008 (7 U.S.C. 2012(k))) from
retail food stores that have been approved for
participation in the supplemental nutrition
assistance program established under such Act,
in accordance with section 9(b) of such Act (7
U.S.C. 2018) or retail food stores that have
been approved for participation in a Department
of Agriculture grant funded nutrition
assistance program in the Commonwealth of the
Northern Mariana Islands, Puerto Rico, or
American Samoa.
``(B) Benefits issued by covered indian tribal
organizations.--Summer EBT benefits issued pursuant to
subsection (a) by a covered Indian Tribal organization
may only be used by the eligible household that
receives such summer EBT benefits to purchase
supplemental foods from retailers that have been
approved for participation in--
``(i) the special supplemental nutrition
program for women, infants, and children under
section 17 of the Child Nutrition Act of 1966
(42 U.S.C. 1786); or
``(ii) the program under this section.
``(2) Amount.--Summer EBT benefits issued pursuant to
subsection (a)--
``(A) shall be--
``(i) for calendar year 2023, in an amount
equal to $65 for each child in the eligible
household per month during the summer; and
``(ii) for calendar year 2024, in an amount
equal to the amount described in clause (i),
adjusted to the nearest lower dollar increment
to reflect changes to the cost of the thrifty
food plan (as defined in section 3(u) of the
Food and Nutrition Act of 2008 (7 U.S.C.
2012(u)) for the 12-month period ending on
November 30 of the preceding calendar year; and
``(B) may be issued--
``(i) in the form of an EBT card; or
``(ii) through electronic delivery.
``(c) Enrollment in Program.--
``(1) State requirements.--States participating in the
program under this section shall--
``(A) with respect to a summer, automatically
enroll eligible children in the program under this
section without further application; and
``(B) require local educational agencies to allow
eligible households to opt out of participation in the
program under this section and establish procedures for
opting out of such participation.
``(2) Covered indian tribal organization requirements.--
Covered Indian Tribal organizations participating in the
program under this section shall, to the maximum extent
practicable, meet the requirements under subparagraphs (A)
through (C) of paragraph (1).
``(d) Implementation Grants.--On and after January 1, 2022, the
Secretary shall carry out a program to make grants to States and
covered Indian Tribal organizations to build capacity for implementing
the program under this section.
``(e) Alternate Plans in the Case of Continuous School Calendar.--
The Secretary shall establish an alternative method for determining the
schedule and number of days during which summer EBT benefits may be
issued pursuant to subsection (a) in the case of children who are under
a continuous school calendar.
``(f) Funding.--
``(1) Program funding.--In addition to amounts otherwise
available, there is appropriated for each of fiscal years 2022
through 2024, out of any money in the Treasury not otherwise
appropriated, such sums, to remain available for the 2-year
period following the date such amounts are made available, as
may be necessary to carry out this section, including for
administrative expenses incurred by the Secretary, States,
covered Indian Tribal organizations, and local educational
agencies.
``(2) Implementation grant funding.--In addition to amounts
otherwise available, including under paragraph (1), there is
appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $50,000,000, to remain
available until expended, to carry out subsection (d).
``(g) Sunset.--The authority under this section shall terminate on
September 30, 2024.
``(h) Definitions.--In this section:
``(1) Covered indian tribal organization.--The term
`covered Indian Tribal organization' means an Indian Tribal
organization that participates in the special supplemental
nutrition program for women, infants, and children under
section 17 of the Child Nutrition Act of 1966 (42 U.S.C. 1786).
``(2) Eligible child.--The term `eligible child' means,
with respect to a summer, a child who was, during the school
year immediately preceding such summer--
``(A) certified to receive free or reduced price
lunch under the school lunch program under this Act;
``(B) certified to receive free or reduced price
breakfast under the school breakfast program under
section 4 of the Child Nutrition Act of 1966 (42 U.S.C.
1773); or
``(C) enrolled in a school described in
subparagraph (B), (C), (D), (E), or (F) of section
11(a)(1).
``(3) Eligible household.--The term `eligible household'
means a household that includes at least 1 eligible child.''.
SEC. 24003. HEALTHY FOOD INCENTIVES DEMONSTRATION.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Agriculture for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$250,000,000, to remain available until expended, to provide--
(1) technical assistance and evaluation with respect to the
activities described in subparagraphs (A) through (D) of
paragraph (2); and
(2) grants and monetary incentives to carry out 1 or more
of the following:
(A) Improving the nutritional quality of meals and
snacks served under a child nutrition program.
(B) Enhancing the nutrition and wellness
environment of institutions participating in a child
nutrition program, including by reducing the
availability of less healthy foods during the school
day.
(C) Increasing the procurement of fresh, local,
regional, and culturally appropriate foods and foods
produced by underserved or limited resource farmers, as
defined by the Secretary of Agriculture, to be served
as part of a child nutrition program.
(D) Funding a statewide nutrition education
coordinator--
(i) to support individual school food
authority nutrition education efforts; and
(ii) to facilitate collaboration with other
nutrition education efforts in the State.
(b) State Defined.--In this section, the term ``State'' has the
meaning given the term in section 12(d) of the Richard B. Russell
National School Lunch Act (42 U.S.C. 1760(d)).
SEC. 24004. SCHOOL KITCHEN EQUIPMENT GRANTS.
In addition to amounts otherwise available, there is appropriated
to the Secretary of Agriculture for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $30,000,000, to remain
available until expended through fiscal year 2030, for training and
technical assistance to support scratch cooking and to award grants to
States (as defined in section 12(d) of the Richard B. Russell National
School Lunch Act (42 U.S.C. 1760(d))) to make competitive subgrants to
local educational agencies and schools to purchase equipment with a
value of greater than $1,000 that, with respect to the school lunch
program established under the Richard B. Russell National School Lunch
Act (42 U.S.C. 1751-1769j) and the school breakfast program established
under section 4 of the Child Nutrition Act of 1966 (42 U.S.C. 1773), is
necessary to serve healthier meals, improve food safety, and increase
scratch cooking.
Subtitle F--Human Services and Community Supports
SEC. 25001. ASSISTIVE TECHNOLOGY.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $10,000,000, to remain available until expended, for
necessary expenses to carry out the Assistive Technology Act of 1998
(29 U.S.C. 3003(a)).
SEC. 25002. FAMILY VIOLENCE PREVENTION AND SERVICES FUNDING.
In addition to amounts otherwise available, there is appropriated
to the Secretary of Health and Human Services, for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$30,000,000, to remain available until expended, for necessary
administrative expenses to carry out subsections (c) and (d) of section
2204 of the American Rescue Plan Act of 2021 (Public Law 117-2).
SEC. 25003. PREGNANCY ASSISTANCE FUND.
Section 10214 of the Patient Protection and Affordable Care Act (42
U.S.C. 18204) is amended by adding at the end the following new
sentence:
``In addition, there is appropriated for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated--
``(1) $25,000,000, to remain available until expended, to
carry out this part in fiscal year 2022;
``(2) $25,000,000, to remain available until expended, to
carry out this part in fiscal year 2023; and
``(3) $25,000,000, to remain available until expended, to
carry out this part in fiscal year 2024.''.
SEC. 25004. FUNDING FOR THE AGING NETWORK AND INFRASTRUCTURE.
(a) Appropriation.--In addition to amounts otherwise available,
there are appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, to the Department of Health and
Human Services--
(1) $75,000,000 for the Research, Demonstration, and
Evaluation Center for the Aging Network for necessary expenses
to carry out the activities of the Center under section 201(g)
of the Older Americans Act of 1965 (OAA);
(2) $655,000,000 for necessary expenses to carry out part B
of title III of the OAA, including for--
(A) supportive services of the type made available
for fiscal year 2021 and authorized under such part;
(B) investing in the aging services network for the
purposes of improving the availability of supportive
services, including investing in the aging services
network workforce;
(C) the acquisition, alteration, or renovation of
facilities, including multipurpose senior centers and
mobile units; and
(D) construction or modernization of facilities to
serve as multipurpose senior centers;
(3) $140,000,000 for necessary expenses to carry out part C
of title III of the OAA, including to support the modernization
of infrastructure and technology, including kitchen equipment
and delivery vehicles, to support the provision of congregate
nutrition services and home delivered nutrition services under
such part;
(4) $150,000,000 for necessary expenses to carry out part E
of title III of the OAA, including section 373(e) of such part;
(5) $50,000,000 for necessary expenses to carry out title
VI of the OAA, including part C of such title;
(6) $50,000,000 for necessary expenses to carry out the
long-term care ombudsman program under title VII of the OAA;
(7) $59,000,000 for necessary expenses for technical
assistance centers or national resource centers supported under
the OAA, including all such centers that received funding under
title IV of the OAA for fiscal year 2021, in order to support
technical assistance and resource development related to
culturally appropriate care management and services for older
individuals with the greatest social need, including racial and
ethnic minority individuals;
(8) $15,000,000 for necessary expenses for technical
assistance centers or national resource centers supported under
the OAA that are focused on providing services for older
individuals who are underserved due to their sexual orientation
or gender identity;
(9) $1,000,000 for necessary expenses for efforts of
national training and technical assistance centers supported
under the OAA to--
(A) support expanding the reach of the aging
services network to more effectively assist older
individuals in remaining socially engaged and active;
(B) provide additional support in technical
assistance and training to the aging services network
to address the social isolation of older individuals;
(C) promote best practices and identify innovation
in the field; and
(D) continue to support a repository for
innovations designed to increase the ability of the
aging services network to tailor social engagement
activities to meet the needs of older individuals; and
(10) $5,000,000 for necessary expenses to carry out section
417 of the OAA.
Amounts appropriated by this subsection shall remain available until
expended.
(b) Nonapplicability of Certain Requirements.--The non-Federal
contribution requirements under sections 304(d)(1)(D) and 431(a) of the
Older Americans Act of 1965, and section 373(h)(2) of such Act, shall
not apply to--
(1) any amounts made available under this section; or
(2) any amounts made available under section 2921 of the
American Rescue Plan Act of 2021 (Public Law 117-2).
SEC. 25005. TECHNICAL ASSISTANCE CENTER FOR SUPPORTING DIRECT CARE AND
CAREGIVING.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services, acting
through the Administrator for the Administration for Community Living,
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $20,000,000, to remain available until September 30,
2031, for necessary expenses to establish, directly or through grants,
contracts, or cooperative agreements, a national technical assistance
center (referred to in this section as the ``Center'') to--
(1) provide technical assistance for supporting direct care
workforce recruitment, education and training, retention,
career advancement, and for supporting family caregivers and
caregiving activities;
(2) develop and disseminate a set of replicable models or
evidence-based or evidence-informed strategies or best
practices for--
(A) recruitment, education and training, retention,
and career advancement of direct support workers;
(B) reducing barriers to accessing direct care
services; and
(C) increasing access to alternatives to direct
care services, including assistive technology, that
reduce reliance on such services;
(3) provide recommendations for education and training
curricula for direct support workers; and
(4) provide recommendations for activities to further
support paid and unpaid family caregivers, including expanding
respite care.
(b) Direct Support Worker Defined.--The term ``direct support
worker'' has the meaning given such term in section 22301.
SEC. 25006. FUNDING TO SUPPORT UNPAID CAREGIVERS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (referred
to in this section as the ``Secretary'') for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $40,000,000, to
remain available until expended, for carrying out the purpose described
in subsection (b).
(b) Use of Funding.--The Secretary, acting through the Assistant
Secretary for Aging, shall use amounts appropriated by subsection (a)
for necessary expenses to make awards, pursuant to section 373(i) of
the Older Americans Act of 1965 (42 U.S.C. 3030s-1(i)), to States,
public agencies, private nonprofit agencies, institutions of higher
education, and organizations, including Tribal organizations, for
initiatives to address the behavioral health needs of family caregivers
and older relative caregivers.
(c) Supplement Not Supplant.--Amounts appropriated by this section
shall be used to supplement and not supplant other Federal, State, or
local public funds to support unpaid caregivers.
SEC. 25007. FUNDING TO SUPPORT INDIVIDUALS WITH INTELLECTUAL AND
DEVELOPMENTAL DISABILITIES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (referred
to in this section as the ``Secretary''), for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $25,000,000, to
remain available until expended, for carrying out the purpose described
in subsection (b).
(b) Use of Funding.--The Secretary, acting through the
Administrator of the Administration for Community Living, shall use
amounts appropriated by subsection (a) for necessary expenses to award
grants, contracts, or cooperative agreements to public or private
nonprofit entities pursuant to section 162 of the Developmental
Disabilities Assistance and Bill of Rights Act of 2000 (42 U.S.C.
15082) for initiatives to address the behavioral health needs of
individuals with intellectual and developmental disabilities.
(c) Supplement Not Supplant.--Amounts appropriated by this section
shall be used to supplement and not supplant other Federal, State, or
local public funds to support individuals with intellectual and
developmental disabilities.
SEC. 25008. OFFICE OF THE INSPECTOR GENERAL OF THE DEPARTMENT OF HEALTH
AND HUMAN SERVICES.
In addition to amounts otherwise available, there is appropriated
to the Department of Health and Human Services for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$50,000,000, to remain available until expended, for the Office of
Inspector General of the Department of Health and Human Services, for
salaries and expenses necessary for oversight, investigations, and
audits of programs, grants, and projects funded under subtitles D and F
of this title.
Subtitle G--National Service and Workforce Development in Support of
Climate Resilience and Mitigation
SEC. 26001. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND THE
NATIONAL SERVICE TRUST.
(a) AmeriCorps State and National.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to the
Corporation for National and Community Service, $3,200,000,000,
to remain available until September 30, 2026, which shall be
used to make funding adjustments to existing (as of the date of
enactment of this Act) awards and make new awards to entities
(whether or not such entities are already recipients of a grant
or other agreement on the date of enactment of this Act) to
support national service programs described in paragraphs
(1)(A), (2)(A), (3)(A), and (5)(A) of subsection (a), and
subsection (b)(2), of section 122 of the National and Community
Service Act of 1990 and national service programs carrying out
activities described in clauses (i), (ii), (iii), (v), (vi),
and (vii) of paragraph (4)(B) of subsection (a) of such
section, to increase living allowances and improve benefits of
participants in such programs.
(2) Requirements.--For the purposes of carrying out
paragraph (1)--
(A) the Corporation shall waive the requirements
described in section 121(e)(1) of the National and
Community Service Act of 1990, in whole or in part, if
a recipient of a grant or other agreement for such a
national service program demonstrates--
(i) the recipient will serve underserved or
low-income communities, and a significant
percentage of participants in such program are
low-income individuals; and
(ii) without such waiver, the recipient
cannot meet the requirements of this section;
(B) section 189(a) of such Act shall be applied by
substituting ``125 percent of the amount of the minimum
living allowance of a full-time participant per full-
time equivalent position'' for ``$18,000 per full-time
equivalent position''; and
(C) section 140(a)(1) of such Act shall be applied
by substituting ``200 percent of the poverty line'' for
``the average annual subsistence allowance provided to
VISTA volunteers under section 105 of the Domestic
Volunteer Service Act of 1973 (42 U.S.C. 4955)''.
(b) State Commissions.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to the
Corporation for National and Community Service, $400,000,000,
to remain available until September 30, 2026, which shall be
used to make funding adjustments to existing (as of the date of
enactment of this Act) awards and make new awards to States to
establish or operate State Commissions on National and
Community Service.
(2) Match waiver.--For the purposes of carrying out
paragraph (1), the Corporation shall waive the matching
requirement described in section 126(a)(2) of the National and
Community Service Act of 1990, in whole or in part, for a State
Commission, if such State Commission demonstrates need for such
waiver.
(c) National Civilian Community Corps.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to the
Corporation for National and Community Service, $80,000,000, to remain
available until September 30, 2029, which shall be used to increase the
living allowance and benefits of participants in the National Civilian
Community Corps authorized under section 152 of the National and
Community Service Act of 1990.
(d) AmeriCorps Vista.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to the
Corporation for National and Community Service, $600,000,000 to
remain available until September 30, 2029, which shall be used
to increase the subsistence allowances and improve benefits of
participants in the Volunteers in Service to America program
authorized under section 102 of the Domestic Volunteer Service
Act of 1973.
(2) Requirement.--For purposes of carrying out paragraph
(1)--
(A) section 105(b)(2)(A) of the Domestic Volunteer
Service Act of 1973 shall be applied by substituting
``200 percent'' for ``95 percent''; and
(B) section 105(b)(2)(B) of the Domestic Volunteer
Service Act of 1973 shall be applied by substituting
``210 percent'' for ``105 percent''.
(e) National Service in Support of Climate Resilience and
Mitigation.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to the
Corporation for National and Community Service, $6,915,000,000,
which shall be used for the purposes specified in paragraph
(3).
(2) Availability of funds.--Amounts appropriated under
paragraph (1) shall--
(A) be available until September 30, 2026, for
national service programs described in paragraphs
(1)(A), (2)(A), (3)(A), and (5)(A) of subsection (a),
and subsection (b)(2), of section 122 of the National
and Community Service Act of 1990 and national service
programs carrying out activities described in clauses
(i), (ii), (iii), (v), (vi), and (vii) of paragraph
(4)(B) of subsection (a) of such section; and
(B) be available until September 30, 2029, for
National Civilian Community Corps programs authorized
under section 152 of the National and Community Service
Act of 1990 and Volunteers in Service to America
programs authorized under section 102 of the Domestic
Volunteer Service Act of 1973.
(3) Use of funds.--
(A) In general.--The Corporation shall use amounts
appropriated under paragraph (1) to fund programs
described in subparagraph (B) to carry out projects or
activities described in section 122(a)(3)(B) of the
National and Community Service Act of 1990.
(B) Programs.--The programs described in
subparagraph (A) shall include--
(i) national service programs described in
paragraphs (1)(A), (2)(A), (3)(A), and (5)(A)
of subsection (a), and subsection (b)(2), of
section 122 of the National and Community
Service Act of 1990 and national service
programs carrying out activities described in
clauses (i), (ii), (iii), (v), (vi), and (vii)
of paragraph (4)(B) of subsection (a) of such
section;
(ii) National Civilian Community Corps
programs authorized under section 152 of the
National and Community Service Act of 1990; and
(iii) Volunteers in Service to America
programs authorized under section 102 of the
Domestic Volunteer Service Act of 1973.
(C) Terms.--In funding programs described in
subparagraph (A), the Corporation shall ensure--
(i) awards are made to entities that serve,
and have representation from, low-income
communities or communities experiencing (or at
risk of experiencing) adverse health and
environmental conditions;
(ii) such programs utilize culturally
competent and multilingual strategies;
(iii) projects carried out through such
programs are planned with community input, and
implemented by diverse participants who are
from communities being served by such programs;
and
(iv) such programs provide participants
with workforce development opportunities, such
as pre-apprenticeships that articulate to
registered apprenticeship programs, and
pathways to post-service employment in high-
quality jobs, including registered
apprenticeships.
(4) Requirements.--For the purposes of carrying out
paragraph (1)--
(A) in implementing national service programs
described in paragraph (3)(B)(i) and funded by the
appropriations specified in paragraph (1)--
(i) the Corporation shall waive the
requirements described in section 121(e)(1) of
the National and Community Service Act of 1990,
in whole or in part, if a recipient of a grant
or other agreement for the national service
program involved demonstrates--
(I) the recipient will serve
underserved or low-income communities,
and a significant percentage of
participants in such program are low-
income individuals; and
(II) without such waiver, the
recipient cannot meet the requirements
of this section;
(ii) section 189(a) of the National and
Community Service Act of 1990 shall be applied
by substituting ``125 percent of the amount of
the minimum living allowance of a full-time
participant per full-time equivalent position''
for ``$18,000 per full-time equivalent
position'';
(iii) section 140(a)(1) of the National and
Community Service Act of 1990 shall be applied
by substituting ``200 percent of the poverty
line'' for ``the average annual subsistence
allowance provided to VISTA volunteers under
section 105 of the Domestic Volunteer Service
Act of 1973 (42 U.S.C. 4955)''; and
(iv) the Corporation shall waive the
matching requirement described in section
126(a)(2) of the National and Community Service
Act of 1990, in whole or in part, for a State
Commission, if such State Commission
demonstrates need for such waiver; and
(B) in implementing national service programs
described in paragraph (3)(B)(iii) and funded by the
appropriations specified in paragraph (1)--
(i) section 105(b)(2)(A) of the Domestic
Volunteer Service Act of 1973 shall be applied
by substituting ``200 percent'' for ``95
percent''; and
(ii) section 105(b)(2)(B) of the Domestic
Volunteer Service Act of 1973 shall be applied
by substituting ``210 percent'' for ``105
percent''.
(f) Administrative Costs.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to the
Corporation for National and Community Service, $1,010,400,000,
to remain available until September 30, 2029, which shall be
used for Federal administrative expenses to carry out programs
and activities funded under this section, including--
(A) corrective actions to address recommendations
arising from audits of the financial statements of the
Corporation and the National Service Trust, and, in
consultation with the Inspector General of the
Corporation, the development of fraud prevention and
detection controls and risk-based anti-fraud monitoring
for grants and other financial assistance funded under
this section; and
(B) coordination of efforts and activities with the
Departments of Labor and Education to support the
national service programs funded under subsections (a),
(c), (d), and (e) in improving the readiness of
participants to transition to high-quality jobs or
further education.
(2) Fiscal year 2030 program administration.--In addition
to amounts otherwise available, there is appropriated for
fiscal year 2030, out of any money in the Treasury not
otherwise appropriated, to the Corporation for National and
Community Service, $79,800,000, to remain available until
September 30, 2030, which shall be used, in fiscal year 2030,
for Federal administrative expenses to carry out programs and
activities funded under this section.
(3) Plan.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, to the Corporation,
$300,000, to remain available until September 30, 2023, which
shall be used by the Chief Executive Officer of the Corporation
to--
(A) develop, publish, and implement, not later than
180 days after the date of enactment of this Act, a
project, operations, and management plan for funds
appropriated under this section; and
(B) consult with the Secretary of Labor and the
Inspector General of the Corporation in developing the
plan under subparagraph (A).
(4) Outreach.--In addition to amounts otherwise made
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to the
Corporation for National and Community Service, $49,500,000, to
remain available until September 30, 2030, for outreach to and
recruitment of members from communities traditionally
underrepresented in national service programs and members of a
community experiencing a significant dislocation of workers,
including energy transition communities.
(g) Office of Inspector General.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, to the Corporation for
National and Community Service, $75,000,000, to remain available until
September 30, 2030, which shall be used for the Office of Inspector
General of the Corporation for salaries and expenses necessary for
oversight and audit of programs and activities funded under this
section.
(h) National Service Trust.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to the
National Service Trust, $1,150,000,000, to remain available
until September 30, 2030, for--
(A) administration of the National Service Trust;
and
(B) payment to the Trust for the provision of
national service educational awards and interest
expenses--
(i) for participants, for a term of service
supported by funds made available under
subsection (e); and
(ii) pursuant to section 145(a)(1)(A) of
the National and Community Service Act of 1990.
(2) Supplemental educational awards.--
(A) Appropriation.--In addition to amounts
otherwise available, there is appropriated for fiscal
year 2022, out of any money in the Treasury not
otherwise appropriated, to the National Service Trust,
$1,660,000,000, to remain available until September 30,
2030, for payment to the National Service Trust for the
purpose of providing a supplemental national service
educational award to an individual eligible to receive
a national service educational award pursuant to
section 146(a), and the individual's transferee
pursuant to section 148(f), of the National and
Community Service Act of 1990, for a term of service
that began after the date of enactment of this Act in a
national service program (including a term of service
supported by funds made available under subsection
(e)).
(B) Award availability.--The supplemental
educational award referred to in subparagraph (A) shall
be available to an individual or their transferee
described in subparagraph (A) in accordance with the
paragraph (3).
(C) Calculation.--The amount of the supplemental
educational award that shall be available to an
individual or their transferee described in
subparagraph (A) shall be calculated as follows:
(i) Amount for full-time national
service.--For an individual who completes a
required term of full-time national service, or
the individual's transferee--
(I) in a case in which the award
year for which the national service
position is approved by the Corporation
is award year 2022-2023, 50 percent of
the maximum amount of a Federal Pell
Grant under section 401 of the Higher
Education Act of 1965 that a student
eligible for such Grant may receive in
the aggregate for such award year; and
(II) in a case in which the award
year for which the national service
position is approved by the Corporation
is award year 2023-2024 or a subsequent
award year, 50 percent of the total
maximum Federal Pell Grant under
section 401 of the Higher Education Act
of 1965 that a student eligible for
such Grant may receive in the aggregate
for such award year.
(ii) Amount for part-time national
service.--For an individual who completes a
required term of part-time national service, or
the individual's transferee, 50 percent of the
amount determined under clause (i).
(iii) Amount for partial completion of
national service.--For an individual released
from completing the full-time or part-time term
of service agreed to by the individuals, or the
individual's transferee, the portion of the
amount determined under clause (i) that
corresponds to the portion of the term of
service completed by the individual.
(3) Period of availability for national service educational
awards.--
(A) In general.--Notwithstanding section 146(d) of
the National and Community Service Act of 1990,
relating to a period of time for use of a national
service educational award, or any extensions to such
time period granted under section 146(d)(2) of such
Act, an individual eligible to receive a national
service educational award for a term of service
supported by funds made available under subsection (e),
or the individual's transferee, and an individual
eligible to receive a supplemental educational award
described in paragraph (2) for a term of service, or
the individual's transferee, shall not use, after
September 30, 2030, the national service educational
award or supplemental educational award for the term of
service involved, and the national service educational
award and supplemental educational award shall be
available for the lengths of time described in
subparagraph (B).
(B) Lengths of time.--The lengths of time described
in this subparagraph are as follows:
(i) For an individual who completes the
term of service involved by September 30, 2023
or the individual's transferee, until the end
of the 7-year period beginning on that date.
(ii) For an individual who completes such
term of service by September 30, 2024 or the
individual's transferee, until the end of the
6-year period beginning on that date.
(iii) For an individual who completes such
term of service by September 30, 2025 or the
individual's transferee, until the end of the
5-year period beginning on that date.
(iv) For an individual who completes such
term of service by September 30, 2026 or the
individual's transferee, until the end of the
4-year period beginning on that date.
(v) For an individual who completes such
term of service by September 30, 2027 or the
individual's transferee, until the end of the
3-year period beginning on that date.
(vi) For an individual who completes such
term of service by September 30, 2028 or the
individual's transferee, until the end of the
2-year period beginning on that date.
(vii) For an individual who completes such
term of service by September 30, 2029 or the
individual's transferee, until the end of the
1-year period beginning on that date.
(i) Limitation.--The funds made available under this section are
subject to the condition that the Corporation shall not--
(1) use such funds to make any transfer to the National
Service Trust for any use, or enter into any agreement
involving such funds--
(A) that is for a term extending beyond September
30, 2031; or
(B) for which or under which any payment could be
outlaid after September 30, 2031; and
(2) use any other funds available to the Corporation to
liquidate obligations made under this section.
(j) Definition.--For purposes of this section, the term
``registered apprenticeship program'' means an apprenticeship program
registered with the Office of Apprenticeship of the Employment and
Training Administration of the Department of Labor, or a State
apprenticeship agency recognized by the Office of Apprenticeship,
pursuant to the Act of August 16, 1937 (commonly known as the
``National Apprenticeship Act''; 50 Stat. 664, chapter 663).
SEC. 26002. WORKFORCE DEVELOPMENT IN SUPPORT OF CLIMATE RESILIENCE AND
MITIGATION.
(a) YouthBuild.--In addition to amounts otherwise available, there
is appropriated to the Department of Labor for fiscal year 2022, out of
any amounts in the Treasury not otherwise appropriated, $450,000,000,
to remain available until September 30, 2026, to support activities
aligned with high-quality employment opportunities in industry sectors
or occupations related to climate resilience or mitigation and aligned
with the activities described in subsection (e)(3) of section 26001
by--
(1) carrying out activities described in section 171(c)(2)
of the Workforce Innovation and Opportunity Act; and
(2) improving and expanding access to services, stipends,
wages, and benefits described in subparagraphs (A)(vii) and (F)
of section 171(c)(2) of such Act.
(b) Job Corps.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated to the Department of Labor for
fiscal year 2022, out of any amounts in the Treasury not
otherwise appropriated, $450,000,000, to remain available until
September 30, 2026, to support activities aligned with high-
quality employment opportunities in industry sectors or
occupations related to climate resilience or mitigation and
aligned with the activities described in subsection (e)(3) of
section 26001 by--
(A) providing funds to operators and service
providers to--
(i) carry out the activities and services
described in sections 148 and 149 of the
Workforce Innovation and Opportunity Act; and
(ii) improve and expand access to
allowances and services described in section
150 of such Act; and
(B) notwithstanding section 158(c) of such Act,
constructing, rehabilitating, and acquiring Job Corps
centers to support activities described in subparagraph
(A).
(2) Eligibility.--For the purposes of carrying out
paragraph (1), an entity in a State or outlying area may be
eligible to be selected as an operator or service provider.
(c) Pre-apprenticeship, and Registered Apprenticeship Programs.--
(1) Pre-apprenticeship programs.--In addition to amounts
otherwise available, there is appropriated to the Department of
Labor for fiscal year 2022, out of any amounts in the Treasury
not otherwise appropriated, $1,000,000,000, to remain available
until September 30, 2026, to carry out activities through
grants, cooperative agreements, contracts, or other
arrangements, to create or expand pre-apprenticeship programs
that articulate to registered apprenticeship programs, are
aligned with high-quality employment opportunities in industry
sectors or occupations related to climate resilience or
mitigation, and are aligned with the activities described in
subsection (e)(3) of section 26001.
(2) Pre-apprenticeship partnerships.--In addition to
amounts otherwise available, there is appropriated to the
Department of Labor for fiscal year 2022, out of any amounts in
the Treasury not otherwise appropriated, $150,000,000, to
remain available until September 30, 2026, to support
partnerships between entities carrying out pre-apprenticeship
programs that articulate to registered apprenticeship programs
and entities funded under subsection (e) of section 26001 to
ensure past and current participants in programs funded under
subsection (e)(1) of section 26001 have access to such pre-
apprenticeship programs.
(3) Registered apprenticeship programs.--In addition to
amounts otherwise available, there is appropriated to the
Department of Labor for fiscal year 2022, out of any amounts in
the Treasury not otherwise appropriated, $450,000,000, to
remain available until September 30, 2026, to carry out
activities through grants, cooperative agreements, contracts,
or other arrangements, to create or expand registered
apprenticeship programs in climate-related nontraditional
apprenticeship occupations.
(4) Participants with barriers to employment and
nontraditional apprenticeship populations.--In addition to
amounts otherwise available, there is appropriated to the
Department of Labor for fiscal year 2022, out of any amounts in
the Treasury not otherwise appropriated, $350,000,000, to
remain available until September 30, 2026, for entities to
carry out pre-apprenticeship programs described in paragraph
(1), and registered apprenticeship program described in
paragraph (3), serving a high number or high percentage of
individuals with barriers to employment, including individuals
with disabilities, or nontraditional apprenticeship
populations.
(d) Reentry Employment Opportunities Program.--In addition to
amounts otherwise available, there is appropriated to the Department of
Labor for fiscal year 2022, out of any amounts in the Treasury not
otherwise appropriated, $1,000,000,000, to remain available until
September 30, 2026, for the Reentry Employment Opportunities program,
which amount shall be used to support activities aligned with high-
quality employment opportunities in industry sectors or occupations
related to climate resilience or mitigation and aligned with the
activities described in subsection (e)(3) of section 26001.
(e) Paid Youth Employment Opportunities.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to the Department
of Labor, $350,000,000, to remain available until September 30, 2026,
to carry out activities through grants, contracts, or cooperative
agreements, for the purposes of providing in-school youth and out-of-
school youth with paid work experiences authorized under section
129(c)(2)(C) of the Workforce Innovation and Opportunity Act,
notwithstanding section 194(10) of such Act, that are--
(1) carried out by public agencies or private nonprofit
entities, including community-based organizations;
(2) provided in conjunction with supportive services and
other elements described in section 129(c)(2) of such Act;
(3) aligned with the activities described in subsection
(e)(3) of section 26001; and
(4) designed to prepare participants for--
(A) high-quality, unsubsidized employment
opportunities in industry sectors or occupations
related to climate resilience or mitigation;
(B) enrollment in an institution of higher
education (as defined in section 101 or 102(c) of the
Higher Education Act of 1965); and
(C) registered apprenticeship programs.
(f) Department of Labor Inspector General.--In addition to amounts
otherwise available, there is appropriated to the Office of Inspector
General of the Department of Labor for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $10,000,000, to
remain available until expended, for salaries and expenses necessary
for oversight, investigations, and audits of programs, grants, and
projects of the Department of Labor funded under this section.
(g) Administration.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated to the Department of Labor for
fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $69,800,000, to remain available until
September 30, 2029, for program administration within the
Department of Labor for salaries and expenses necessary to
implement this section.
(2) Plan.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, to the Department of
Labor, $200,000, to remain available until September 30, 2023,
which shall be used by the Secretary to--
(A) develop, publish, and implement, not later than
180 days after the date of enactment of this Act, a
project, operations, and management plan for funds
appropriated under this section; and
(B) consult with the Chief Executive Officer of the
Corporation for National and Community Service in
developing the plan under subparagraph (A).
(h) Definition.--For purposes of this section:
(1) Climate-related nontraditional apprenticeship
occupation.--The term ``climate-related nontraditional
apprenticeship occupation'' means an apprenticeable
occupation--
(A) that aligns with the activities described in
subsection (e)(3) of section 26001;
(B) in an industry sector that trains less than 10
percent of all civilian registered apprentices as of
the date of the enactment of this Act; and
(C) that is related to climate resilience or
mitigation.
(2) Registered apprenticeship program.-- The term
``registered apprenticeship program'' means an apprenticeship
program registered with the Office of Apprenticeship of the
Employment and Training Administration of the Department of
Labor, or a State apprenticeship agency recognized by the
Office of Apprenticeship, pursuant to the Act of August 16,
1937 (commonly known as the ``National Apprenticeship Act''; 50
Stat. 664, chapter 663).
(3) Wioa definitions.--The terms ``community-based
organization'', ``individual with a barrier to employment'',
``in-school youth'', ``outlying area'', and ``out-of-school
youth'' have the meanings given such terms in paragraphs (10),
(24), (27), (45), and (46), respectively, of section 3 of the
Workforce Innovation and Opportunity Act.
Subtitle H--Prescription Drug Coverage Provisions
SEC. 27001. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
INSULIN PRODUCTS.
(a) In General.--Subpart B of part 7 of subtitle B of title I of
the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1185 et
seq.) is amended by adding at the end the following:
``SEC. 726. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
INSULIN PRODUCTS.
``(a) In General.--For plan years beginning on or after January 1,
2023, a group health plan or health insurance issuer offering group
health insurance coverage shall provide coverage of selected insulin
products, and with respect to such products, shall not--
``(1) apply any deductible; or
``(2) impose any cost-sharing in excess of the lesser of,
per 30-day supply--
``(A) $35; or
``(B) the amount equal to 25 percent of the
negotiated price of the selected insulin product net of
all price concessions received by or on behalf of the
plan or coverage, including price concessions received
by or on behalf of third-party entities providing
services to the plan or coverage, such as pharmacy
benefit management services.
``(b) Definitions.--In this section:
``(1) Selected insulin products.--The term `selected
insulin products' means at least one of each dosage form (such
as vial, pump, or inhaler dosage forms) of each different type
(such as rapid-acting, short-acting, intermediate-acting, long-
acting, ultra long-acting, and premixed) of insulin (as defined
below), when available, as selected by the group health plan or
health insurance issuer.
``(2) Insulin defined.--The term `insulin' means insulin
that is licensed under subsection (a) or (k) of section 351 of
the Public Health Service Act (42 U.S.C. 262) and continues to
be marketed under such section, including any insulin product
that has been deemed to be licensed under section 351(a) of
such Act pursuant to section 7002(e)(4) of the Biologics Price
Competition and Innovation Act of 2009 (Public Law 111-148) and
continues to be marketed pursuant to such licensure.
``(c) Out-of-network Providers.--Nothing in this section requires a
plan or issuer that has a network of providers to provide benefits for
selected insulin products described in this section that are delivered
by an out-of-network provider, or precludes a plan or issuer that has a
network of providers from imposing higher cost-sharing than the levels
specified in subsection (a) for selected insulin products described in
this section that are delivered by an out-of-network provider.
``(d) Rule of Construction.--Subsection (a) shall not be construed
to require coverage of, or prevent a group health plan or health
insurance coverage from imposing cost-sharing other than the levels
specified in subsection (a) on, insulin products that are not selected
insulin products, to the extent that such coverage is not otherwise
required and such cost-sharing is otherwise permitted under Federal and
applicable State law.
``(e) Application of Cost-sharing Towards Deductibles and Out-of-
pocket Maximums.--Any cost-sharing payments made pursuant to subsection
(a)(2) shall be counted toward any deductible or out-of-pocket maximum
that applies under the plan or coverage.''.
(b) Clerical Amendment.--The table of contents in section 1 of the
Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et
seq.) is amended by inserting after the item relating to section 725
the following:
``Sec. 726. Requirements with respect to cost-sharing for certain
insulin products.''.
SEC. 27002. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.
(a) In General.--Subtitle B of title I of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1021 et seq.) is amended--
(1) in subpart B of part 7 (29 U.S.C. 1185 et seq.), by
adding at the end the following:
``SEC. 727. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.
``(a) In General.--For plan years beginning on or after January 1,
2023, a group health plan (or health insurance issuer offering group
health insurance coverage in connection with such a plan) or an entity
or subsidiary providing pharmacy benefits management services on behalf
of such a plan or issuer shall not enter into a contract with a drug
manufacturer, distributor, wholesaler, subcontractor, rebate
aggregator, or any associated third party that limits the disclosure of
information to plan sponsors in such a manner that prevents the plan or
issuer, or an entity or subsidiary providing pharmacy benefits
management services on behalf of a plan or issuer, from making the
reports described in subsection (b).
``(b) Reports.--
``(1) In general.--For plan years beginning on or after
January 1, 2023, not less frequently than once every 6 months,
a health insurance issuer offering group health insurance
coverage or an entity providing pharmacy benefits management
services on behalf of a group health plan or an issuer
providing group health insurance coverage shall submit to the
plan sponsor (as defined in section 3(16)(B)) of such group
health plan or group health insurance coverage a report in
accordance with this subsection and make such report available
to the plan sponsor in a machine-readable format. Each such
report shall include, with respect to the applicable group
health plan or health insurance coverage--
``(A) as applicable, information collected from
drug manufacturers by such issuer or entity on the
total amount of copayment assistance dollars paid, or
copayment cards applied, that were funded by the drug
manufacturer with respect to the participants and
beneficiaries in such plan or coverage;
``(B) a list of each drug covered by such plan,
issuer, or entity providing pharmacy benefit management
services that was dispensed during the reporting
period, including, with respect to each such drug
during the reporting period--
``(i) the brand name, chemical entity, and
National Drug Code;
``(ii) the number of participants and
beneficiaries for whom the drug was filled
during the plan year, the total number of
prescription fills for the drug (including
original prescriptions and refills), and the
total number of dosage units of the drug
dispensed across the plan year, including
whether the dispensing channel was by retail,
mail order, or specialty pharmacy;
``(iii) the wholesale acquisition cost,
listed as cost per days supply and cost per
pill, or in the case of a drug in another form,
per dose;
``(iv) the total out-of-pocket spending by
participants and beneficiaries on such drug,
including participant and beneficiary spending
through copayments, coinsurance, and
deductibles; and
``(v) for any drug for which gross spending
of the group health plan or health insurance
coverage exceeded $10,000 during the reporting
period--
``(I) a list of all other drugs in
the same therapeutic category or class,
including brand name drugs and
biological products and generic drugs
or biosimilar biological products that
are in the same therapeutic category or
class as such drug; and
``(II) the rationale for preferred
formulary placement of such drug in
that therapeutic category or class;
``(C) a list of each therapeutic category or class
of drugs that were dispensed under the health plan or
health insurance coverage during the reporting period,
and, with respect to each such therapeutic category or
class of drugs, during the reporting period--
``(i) total gross spending by the plan,
before manufacturer rebates, fees, or other
manufacturer remuneration;
``(ii) the number of participants and
beneficiaries who filled a prescription for a
drug in that category or class;
``(iii) if applicable to that category or
class, a description of the formulary tiers and
utilization mechanisms (such as prior
authorization or step therapy) employed for
drugs in that category or class;
``(iv) the total out-of-pocket spending by
participants and beneficiaries, including
participant and beneficiary spending through
copayments, coinsurance, and deductibles; and
``(v) for each therapeutic category or
class under which 3 or more drugs are included
on the formulary of such plan or coverage--
``(I) the amount received, or
expected to be received, from drug
manufacturers in rebates, fees,
alternative discounts, or other
remuneration--
``(aa) to be paid by drug
manufacturers for claims
incurred during the reporting
period; or
``(bb) that is related to
utilization of drugs, in such
therapeutic category or class;
``(II) the total net spending,
after deducting rebates, price
concessions, alternative discounts or
other remuneration from drug
manufacturers, by the health plan or
health insurance coverage on that
category or class of drugs; and
``(III) the net price per course of
treatment or single fill, such as a 30-
day supply or 90-day supply, incurred
by the health plan or health insurance
coverage and its participants and
beneficiaries, after manufacturer
rebates, fees, and other remuneration
for drugs dispensed within such
therapeutic category or class during
the reporting period;
``(D) total gross spending on prescription drugs by
the plan or coverage during the reporting period,
before rebates and other manufacturer fees or
remuneration;
``(E) total amount received, or expected to be
received, by the health plan or health insurance
coverage in drug manufacturer rebates, fees,
alternative discounts, and all other remuneration
received from the manufacturer or any third party,
other than the plan sponsor, related to utilization of
drug or drug spending under that health plan or health
insurance coverage during the reporting period;
``(F) the total net spending on prescription drugs
by the health plan or health insurance coverage during
the reporting period; and
``(G) amounts paid directly or indirectly in
rebates, fees, or any other type of remuneration to
brokers, consultants, advisors, or any other individual
or firm who referred the group health plan's or health
insurance issuer's business to the pharmacy benefit
manager.
``(2) Privacy requirements.--Health insurance issuers
offering group health insurance coverage and entities providing
pharmacy benefits management services on behalf of a group
health plan shall provide information under paragraph (1) in a
manner consistent with the privacy, security, and breach
notification regulations promulgated under section 264(c) of
the Health Insurance Portability and Accountability Act of
1996, and shall restrict the use and disclosure of such
information according to such privacy regulations.
``(3) Disclosure and redisclosure.--
``(A) Limitation to business associates.--A group
health plan receiving a report under paragraph (1) may
disclose such information only to business associates
of such plan as defined in section 160.103 of title 45,
Code of Federal Regulations (or successor regulations).
``(B) Clarification regarding public disclosure of
information.--Nothing in this section prevents a health
insurance issuer offering group health insurance
coverage or an entity providing pharmacy benefits
management services on behalf of a group health plan
from placing reasonable restrictions on the public
disclosure of the information contained in a report
described in paragraph (1), except that such issuer or
entity may not restrict disclosure of such report to
the Department of Health and Human Services, the
Department of Labor, or the Department of the Treasury.
``(C) Limited form of report.--The Secretary shall
define through rulemaking a limited form of the report
under paragraph (1) required of plan sponsors who are
drug manufacturers, drug wholesalers, or other direct
participants in the drug supply chain, in order to
prevent anti-competitive behavior.
``(4) Report to gao.--A health insurance issuer offering
group health insurance coverage or an entity providing pharmacy
benefits management services on behalf of a group health plan
shall submit to the Comptroller General of the United States
each of the first 4 reports submitted to a plan sponsor under
paragraph (1) with respect to such coverage or plan, and other
such reports as requested, in accordance with the privacy
requirements under paragraph (2) and the disclosure and
redisclosure standards under paragraph (3), and such other
information that the Comptroller General determines necessary
to carry out the study under section 30606(b) of the Act
entitled `An Act to provide for reconciliation pursuant to
title II of S. Con. Res. 14'.
``(c) Enforcement.--
``(1) In general.--The Secretary, in consultation with the
Secretary of Health and Human Services and the Secretary of the
Treasury, shall enforce this section.
``(2) Failure to provide timely information.--A health
insurance issuer or an entity providing pharmacy benefit
management services that violates subsection (a) or fails to
provide information required under subsection (b), or a drug
manufacturer that fails to provide information under subsection
(b)(1)(A) in a timely manner, shall be subject to a civil
monetary penalty in the amount of $10,000 for each day during
which such violation continues or such information is not
disclosed or reported.
``(3) False information.--A health insurance issuer, entity
providing pharmacy benefit management services, or drug
manufacturer that knowingly provides false information under
this section shall be subject to a civil money penalty in an
amount not to exceed $100,000 for each item of false
information. Such civil money penalty shall be in addition to
other penalties as may be prescribed by law.
``(4) Procedure.--The provisions of section 1128A of the
Social Security Act, other than subsection (a) and (b) and the
first sentence of subsection (c)(1) of such section shall apply
to civil monetary penalties under this subsection in the same
manner as such provisions apply to a penalty or proceeding
under section 1128A of the Social Security Act.
``(5) Waivers.--The Secretary may waive penalties under
paragraph (2), or extend the period of time for compliance with
a requirement of this section, for an entity in violation of
this section that has made a good-faith effort to comply with
this section.
``(d) Rule of Construction.--Nothing in this section shall be
construed to permit a health insurance issuer, group health plan, or
other entity to restrict disclosure to, or otherwise limit the access
of, the Department of Labor to a report described in subsection (b)(1)
or information related to compliance with subsection (a) by such
issuer, plan, or entity.
``(e) Definition.--In this section, the term `wholesale acquisition
cost' has the meaning given such term in section 1847A(c)(6)(B) of the
Social Security Act.''; and
(2) in section 502(b)(3) (29 U.S.C. 1132(b)(3)), by
inserting ``(other than section 727)'' after ``part 7''.
(b) Clerical Amendment.--The table of contents in section 1 of the
Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et
seq.) is amended by inserting after the item relating to section 726
the following new item:
``Sec. 727. Oversight of pharmacy benefit manager services.''.
TITLE III--COMMITTEE ON ENERGY AND COMMERCE
Subtitle A--Air Pollution
SEC. 30101. CLEAN HEAVY-DUTY VEHICLES.
The Clean Air Act is amended by inserting after section 131 of such
Act (42 U.S.C. 7431) the following:
``SEC. 132. CLEAN HEAVY-DUTY VEHICLES.
``(a) Appropriations.--
``(1) In general.--In addition to amounts otherwise
available, there is appropriated to the Administrator for
fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $3,000,000,000, to remain available
until September 30, 2031, to carry out this section.
``(2) Nonattainment areas.--In addition to amounts
otherwise available, there is appropriated to the Administrator
for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $2,000,000,000, to remain available
until September 30, 2031, to make awards under this section to
eligible recipients and to eligible contractors that propose to
replace eligible vehicles to serve 1 or more communities
located in an air quality area designated pursuant to section
107 as nonattainment for any air pollutant.
``(3) Reservation.--Of the funds appropriated by paragraph
(1), the Administrator shall reserve 3 percent for
administrative costs necessary to carry out this section.
``(b) Program.--Beginning not later than 180 days after the date of
enactment of this section, the Administrator shall implement a program
to make awards of grants and rebates to eligible recipients, and to
make awards of contracts to eligible contractors for providing rebates,
for up to 100 percent of costs for--
``(1) replacing eligible vehicles with zero-emission
vehicles;
``(2) purchasing, installing, operating, and maintaining
infrastructure needed to charge, fuel, or maintain zero-
emission vehicles;
``(3) workforce development and training to support the
maintenance, charging, fueling, and operation of zero-emission
vehicles; and
``(4) planning and technical activities to support the
adoption and deployment of zero-emission vehicles.
``(c) Applications.--To seek an award under this section, an
eligible recipient or eligible contractor shall submit to the
Administrator an application at such time, in such manner, and
containing such information as the Administrator shall prescribe.
``(d) Definitions.--For purposes of this section:
``(1) Eligible contractor.--The term `eligible contractor'
means a contractor that has the capacity--
``(A) to sell zero-emission vehicles, or charging
or other equipment needed to charge, fuel, or maintain
zero-emission vehicles, to individuals or entities that
own an eligible vehicle; or
``(B) to arrange financing for such a sale.
``(2) Eligible recipient.--The term `eligible recipient'
means--
``(A) a State;
``(B) a municipality;
``(C) an Indian tribe; or
``(D) a nonprofit school transportation
association.
``(3) Eligible vehicle.--The term `eligible vehicle' means
a Class 6 or Class 7 heavy-duty vehicle as defined in section
1037.801 of title 40, Code of Federal Regulations (as in effect
on the date of enactment of this section).
``(4) Zero-emission vehicle.--The term `zero-emission
vehicle' means a vehicle that has a drivetrain that produces,
under any possible operational mode or condition, zero exhaust
emissions of--
``(A) any air pollutant that is listed pursuant to
section 108(a) (or any precursor to such an air
pollutant); and
``(B) any greenhouse gas.''.
SEC. 30102. GRANTS TO REDUCE AIR POLLUTION AT PORTS.
The Clean Air Act is amended by inserting after section 132 of such
Act, as added by section 30101 of this Act, the following:
``SEC. 133. GRANTS TO REDUCE AIR POLLUTION AT PORTS.
``(a) Appropriations.--
``(1) General assistance.--In addition to amounts otherwise
available, there is appropriated to the Administrator for
fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $2,625,000,000, to remain available
until September 30, 2027, to award rebates and grants to
eligible recipients on a competitive basis--
``(A) to purchase or install zero-emission port
equipment or technology for use at, or to directly
serve, one or more ports;
``(B) to conduct any relevant planning or
permitting in connection with the purchase or
installation of such zero-emission port equipment or
technology; and
``(C) to develop qualified climate action plans.
``(2) Nonattainment areas.--In addition to amounts
otherwise available, there is appropriated to the Administrator
for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $875,000,000, to remain available until
September 30, 2027, to award rebates and grants to eligible
recipients to carry out activities described in paragraph (1)
with respect to ports located in air quality areas designated
pursuant to section 107 as nonattainment for an air pollutant.
``(b) Limitation.--Funds awarded under this section shall not be
used by any recipient or subrecipient to purchase or install zero-
emission port equipment or technology that will not be located at, or
directly serve, the one or more ports involved.
``(c) Administration of Funds.--Of the funds made available by this
section, the Administrator shall reserve 2 percent for administrative
costs necessary to carry out this section.
``(d) Definitions.--In this section:
``(1) Eligible recipient.--The term `eligible recipient'
means--
``(A) a port authority;
``(B) a State, regional, local, or Tribal agency
that has jurisdiction over a port authority or a port;
``(C) an air pollution control agency; or
``(D) a private entity (including a nonprofit
organization) that--
``(i) applies for a grant under this
section in partnership with an entity described
in any of subparagraphs (A) through (C); and
``(ii) owns, operates, or uses the
facilities, cargo-handling equipment,
transportation equipment, or related technology
of a port.
``(2) Qualified climate action plan.--The term `qualified
climate action plan' means a detailed and strategic plan that--
``(A) establishes goals, implementation strategies,
and accounting and inventory practices (including
practices used to measure progress toward stated goals)
to reduce emissions at one or more ports of--
``(i) greenhouse gases;
``(ii) an air pollutant that is listed
pursuant to section 108(a) (or any precursor to
such an air pollutant); and
``(iii) hazardous air pollutants;
``(B) includes a strategy to collaborate with,
communicate with, and address potential effects on
stakeholders that may be affected by implementation of
the plan, including low-income and disadvantaged near-
port communities; and
``(C) describes how an eligible recipient has
implemented or will implement measures to increase the
resilience of the one or more ports involved, including
measures related to withstanding and recovering from
extreme weather events.
``(3) Zero-emission port equipment or technology.--The term
`zero-emission port equipment or technology' means human-
operated equipment or human-maintained technology that--
``(A) produces zero emissions of any air pollutant
that is listed pursuant to section 108(a) (or any
precursor to such an air pollutant) and any greenhouse
gas other than water vapor; or
``(B) captures 100 percent of the emissions
described in subparagraph (A) that are produced by an
ocean-going vessel at berth.''.
SEC. 30103. GREENHOUSE GAS REDUCTION FUND.
The Clean Air Act is amended by inserting after section 133 of such
Act, as added by section 30102 of this Act, the following:
``SEC. 134. GREENHOUSE GAS REDUCTION FUND.
``(a) Appropriations.--
``(1) Zero-emission technologies.--In addition to amounts
otherwise available, there is appropriated to the Administrator
for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $7,000,000,000, to remain available
until September 30, 2024, to make grants, on a competitive
basis and beginning not later than 180 calendar days after the
date of enactment of this section, to States, municipalities,
Tribal governments, and eligible recipients for the purposes of
providing grants, loans, or other forms of financial
assistance, as well as technical assistance, to enable low-
income and disadvantaged communities to deploy or benefit from
zero-emission technologies, including distributed technologies
on residential rooftops, and to carry out other greenhouse gas
emission reduction activities, as determined appropriate by the
Administrator in accordance with this section.
``(2) Zero-emission vehicle supply equipment.--In addition
to amounts otherwise available, there is appropriated to the
Administrator for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $2,000,000,000, to remain
available until September 30, 2024, to make grants, on a
competitive basis and beginning not later than 180 calendar
days after the date of enactment of this section, to States,
municipalities, Tribal governments, and eligible recipients to
support the purchase, installation, or operation of publicly
available equipment to charge or fuel light-duty zero-emission
vehicles, including in low-income and disadvantaged
communities, through grants, rebates, or other forms of
financial assistance, and to carry out related greenhouse gas
emission reduction activities, as determined appropriate by the
Administrator in accordance with this section.
``(3) General assistance.--In addition to amounts otherwise
available, there is appropriated to the Administrator for
fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $11,970,000,000, to remain available
until September 30, 2024, to make grants, on a competitive
basis and beginning not later than 180 calendar days after the
date of enactment of this section, to eligible recipients for
the purposes of providing financial assistance and technical
assistance in accordance with subsection (b).
``(4) Low-income and disadvantaged communities.--In
addition to amounts otherwise available, there is appropriated
to the Administrator for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $8,000,000,000, to
remain available until September 30, 2024, to make grants, on a
competitive basis and beginning not later than 180 calendar
days after the date of enactment of this section, to eligible
recipients for the purposes of providing financial assistance
and technical assistance in low-income and disadvantaged
communities in accordance with subsection (b).
``(5) Administrative costs.--In addition to amounts
otherwise available, there is appropriated to the Administrator
for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $30,000,000, to remain available until
September 30, 2031, for the administrative costs necessary to
carry out activities under this section.
``(b) Use of Funds.--An eligible recipient that receives a grant
pursuant to subsection (a) shall use the grant in accordance with the
following:
``(1) Direct investment.--The eligible recipient shall--
``(A) use a broad range of finance and investment
tools to provide financial assistance to qualified
projects at the national, regional, State, and local
levels, including, as applicable, through both
concessionary and market rate financing;
``(B) prioritize investment in qualified projects
that would otherwise lack access to financing;
``(C) retain, manage, recycle, and monetize all
repayments and other revenue received from fees,
interest, repaid loans, and all other types of
financial assistance provided using grant funds under
this section to ensure continued operability; and
``(D) meet any requirements set forth by the
Administrator to ensure accountability and proper
management of funds appropriated by this section.
``(2) Indirect investment.--The eligible recipient shall
provide funding and technical assistance to establish new or
support existing public, quasi-public, or nonprofit entities
that provide financial assistance to qualified projects at the
State, local, territorial, or Tribal level or in the District
of Columbia, including community- and low-income-focused
lenders and capital providers.
``(c) Definitions.--In this section:
``(1) Eligible recipient.--The term `eligible recipient'
means a nonprofit organization that--
``(A) is designed to provide capital, including by
leveraging private capital, and other forms of
financial assistance for the rapid deployment of low-
and zero-emission products, technologies, and services;
``(B) does not take deposits other than deposits
from repayments and other revenue received from
financial assistance provided using grant funds under
this section;
``(C) is funded by public or charitable
contributions; and
``(D) invests in or finances projects alone or in
conjunction with other investors.
``(2) Qualified project.--The term `qualified project'
includes any project, activity, or technology that--
``(A) reduces or avoids greenhouse gas emissions
and other forms of air pollution in partnership with,
and by leveraging investment from, the private sector;
or
``(B) assists communities in the efforts of those
communities to reduce or avoid greenhouse gas emissions
and other forms of air pollution.
``(3) Publicly available equipment.--The term `publicly
available equipment' means equipment that--
``(A) is located at a multi-unit housing structure;
``(B) is located at a workplace and is available to
employees of such workplace or employees of a nearby
workplace; or
``(C) is at a location that is publicly accessible
for a minimum of 12 hours per day at least 5 days per
week and networked or otherwise capable of being
monitored remotely.
``(4) Zero-emission technology.--The term `zero-emission
technology' means any technology that produces zero emissions
of--
``(A) any air pollutant that is listed pursuant to
section 108(a) (or any precursor to such an air
pollutant); and
``(B) any greenhouse gas.
``(5) Zero-emission vehicle.--The term `zero-emission
vehicle' means a vehicle that has a drivetrain that produces,
under any possible operational mode or condition, zero exhaust
emissions of--
``(A) any air pollutant that is listed pursuant to
section 108(a) (or any precursor to such an air
pollutant); and
``(B) any greenhouse gas.''.
SEC. 30104. COLLABORATIVE COMMUNITY WILDFIRE AIR GRANTS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Administrator of the Environmental Protection
Agency for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $150,000,000, to remain available until
September 30, 2031, for grants authorized under subsections (a) through
(c) of section 103 of the Clean Air Act (42 U.S.C. 7403(a)-(c)) to
assist eligible entities in developing and implementing collaborative
community plans to prepare for smoke from wildfires, reduce risks of
smoke exposure due to wildfires, and mitigate the health and
environmental effects of smoke from wildfires.
(b) Technical Assistance.--The Administrator of the Environmental
Protection Agency may use amounts made available under subsection (a)
to provide technical assistance to any eligible entity in--
(1) submitting an application for a grant to be made
pursuant to this section; or
(2) carrying out a project using a grant made pursuant to
this section.
(c) Administrative Costs.--Of the amounts made available under
subsection (a), the Administrator of the Environmental Protection
Agency shall reserve 5 percent for administrative costs to carry out
this section.
(d) Eligible Entities.--In this section, the term ``eligible
entity'' means a State, an air pollution control agency, a
municipality, or an Indian tribe (as such terms are defined in section
302 of the Clean Air Act (42 U.S.C. 7602)).
SEC. 30105. DIESEL EMISSIONS REDUCTIONS.
(a) Goods Movement.--In addition to amounts otherwise available,
there is appropriated to the Administrator of the Environmental
Protection Agency for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $60,000,000, to remain available
until September 30, 2031, for grants, rebates, and loans under section
792 of the Energy Policy Act of 2005 (42 U.S.C. 16132) to identify and
reduce diesel emissions resulting from goods movement facilities, and
vehicles servicing goods movement facilities, in low-income and
disadvantaged communities to address the health impacts of such
emissions on such communities.
(b) Administrative Costs.--The Administrator of the Environmental
Protection Agency shall reserve 2 percent of the amounts made available
under this section for the administrative costs necessary to carry out
activities pursuant to this section.
SEC. 30106. FUNDING TO ADDRESS AIR POLLUTION.
(a) Appropriations.--
(1) Fenceline air monitoring and screening air
monitoring.--In addition to amounts otherwise available, there
is appropriated to the Administrator of the Environmental
Protection Agency for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $117,500,000, to remain
available until September 30, 2031, for grants and other
activities authorized under subsections (a) through (c) of
section 103 and section 105 of the Clean Air Act (42 U.S.C.
7403(a)-(c), 7405) to deploy, integrate, support, and maintain
fenceline air monitoring, screening air monitoring, national
air toxics trend stations, and other air toxics and community
monitoring.
(2) Multipollutant monitoring stations.--In addition to
amounts otherwise available, there is appropriated to the
Administrator of the Environmental Protection Agency for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $50,000,000, to remain available until September
30, 2031, for grants and other activities authorized under
subsections (a) through (c) of section 103 and section 105 of
the Clean Air Act (42 U.S.C. 7403(a)-(c), 7405)--
(A) to expand the national ambient air quality
monitoring network with new multipollutant monitoring
stations; and
(B) to replace, repair, operate, and maintain
existing monitors.
(3) Air quality sensors in low-income and disadvantaged
communities.--In addition to amounts otherwise available, there
is appropriated to the Administrator of the Environmental
Protection Agency for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $3,000,000, to remain
available until September 30, 2031, for grants and other
activities authorized under subsections (a) through (c) of
section 103 and section 105 of the Clean Air Act (42 U.S.C.
7403(a)-(c), 7405) to deploy, integrate, and operate air
quality sensors in low-income and disadvantaged communities.
(4) Emissions from wood heaters.--In addition to amounts
otherwise available, there is appropriated to the Administrator
of the Environmental Protection Agency for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$15,000,000, to remain available until September 30, 2031, for
grants and other activities authorized under subsections (a)
through (c) of section 103 and section 105 of the Clean Air Act
(42 U.S.C. 7403(a)-(c), 7405) for testing and other agency
activities to address emissions from wood heaters.
(5) Methane monitoring.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated,
$20,000,000, to remain available until September 30, 2031, for
grants and other activities authorized under subsections (a)
through (c) of section 103 and section 105 of the Clean Air Act
(42 U.S.C. 7403(a)-(c), 7405) for monitoring emissions of
methane.
(6) Clean air act grants.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated,
$25,000,000, to remain available until September 30, 2031, for
grants and other activities authorized under subsections (a)
through (c) of section 103 and section 105 of the Clean Air Act
(42 U.S.C. 7403(a)-(c), 7405).
(7) Other activities.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated,
$45,000,000, to remain available until September 30, 2031, to
carry out, with respect to greenhouse gases, sections 111, 115,
165, 177, 202, 211, 213, 231, and 612 of the Clean Air Act (42
U.S.C. 7411, 7415, 7475, 7507, 7521, 7545, 7547, 7571, and
7671k).
(8) Greenhouse gas and zero-emission standards for mobile
sources.--In addition to amounts otherwise available, there is
appropriated to the Administrator of the Environmental
Protection Agency for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $5,000,000, to remain
available until September 30, 2031, to provide grants to States
to adopt and implement greenhouse gas and zero-emission
standards for mobile sources pursuant to section 177 of the
Clean Air Act (42 U.S.C. 7507).
(b) Administration of Funds.--Of the funds made available pursuant
to paragraphs (1), (2), (5) and (6) of subsection (a), the
Administrator of the Environmental Protection Agency shall reserve 5
percent for activities funded pursuant to such subsection other than
grants.
SEC. 30107. FUNDING TO ADDRESS AIR POLLUTION AT SCHOOLS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Administrator of the Environmental Protection
Agency for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $37,500,000, to remain available until
September 30, 2031, for grants and other activities to monitor and
reduce air pollution and greenhouse gas emissions at schools in low-
income and disadvantaged communities under subsections (a) through (c)
of section 103 of the Clean Air Act (42 U.S.C. 7403(a)-(c)) and section
105 of that Act (42 U.S.C. 7405).
(b) Technical Assistance.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $12,500,000, to remain
available until September 30, 2031, for providing technical assistance
to schools in low-income and disadvantaged communities under
subsections (a) through (c) of section 103 of the Clean Air Act (42
U.S.C. 7403(a)-(c)) and section 105 of that Act (42 U.S.C. 7405)--
(1) to address environmental issues;
(2) to develop school environmental quality plans that
include standards for school building, design, construction,
and renovation; and
(3) to identify and mitigate ongoing air pollution hazards.
SEC. 30108. LOW EMISSIONS ELECTRICITY PROGRAM.
The Clean Air Act is amended by inserting after section 134 of such
Act, as added by section 30103 of this Act, the following:
``SEC. 135. LOW EMISSIONS ELECTRICITY PROGRAM.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Administrator for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, to remain
available until September 30, 2031--
``(1) $17,000,000 for consumer-related education and
partnerships with respect to reductions in greenhouse gas
emissions that result from domestic electricity generation and
use;
``(2) $17,000,000 for education, technical assistance, and
partnerships within low-income and disadvantaged communities
with respect to reductions in greenhouse gas emissions that
result from domestic electricity generation and use;
``(3) $17,000,000 for industry-related outreach and
technical assistance, including through partnerships, with
respect to reductions in greenhouse gas emissions that result
from domestic electricity generation and use;
``(4) $17,000,000 for outreach and technical assistance to
State and local governments, including through partnerships,
with respect to reductions in greenhouse gas emissions that
result from domestic electricity generation and use;
``(5) $1,000,000 to assess, not later than 1 year after the
date of enactment of this section, the reductions in greenhouse
gas emissions that result from changes in domestic electricity
generation and use that are anticipated to occur on an annual
basis through fiscal year 2031; and
``(6) $18,000,000 to carry out this section to ensure that
reductions in greenhouse gas emissions from domestic
electricity generation and use are achieved through use of the
authorities of this Act, including through the establishment of
requirements under this Act, incorporating the assessment under
paragraph (5) as a baseline.
``(b) Administration of Funds.--Of the amounts made available under
subsection (a), the Administrator shall reserve 2 percent for the
administrative costs necessary to carry out activities pursuant to that
subsection.''.
SEC. 30109. FUNDING FOR SECTION 211(O) OF THE CLEAN AIR ACT.
(a) Test and Protocol Development.--In addition to amounts
otherwise available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $5,000,000, to remain
available until September 30, 2031, to carry out section 211(o) of the
Clean Air Act (42 U.S.C. 7545(o)) with respect to--
(1) the development and establishment of tests and
protocols regarding the environmental and public health effects
of a fuel or fuel additive;
(2) internal and extramural data collection and analyses to
regularly update applicable regulations, guidance, and
procedures for determining lifecycle greenhouse gas emissions
of a fuel; and
(3) the review, analysis and evaluation of the impacts of
all transportation fuels, including fuel lifecycle
implications, on the general public and on low-income and
disadvantaged communities.
(b) Investments in Advanced Biofuels.--In addition to amounts
otherwise available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $10,000,000, to remain
available until September 30, 2031, for new grants to industry and
other related activities under section 211(o) of the Clean Air Act (42
U.S.C. 7545(o)) to support investments in advanced biofuels.
SEC. 30110. FUNDING FOR IMPLEMENTATION OF THE AMERICAN INNOVATION AND
MANUFACTURING ACT.
(a) Appropriations.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated,
$20,000,000, to remain available until September 30, 2026, to
carry out subsections (a) through (i) and subsection (k) of
section 103 of division S of Public Law 116-260 (42 U.S.C.
7675).
(2) Implementation and compliance tools.--In addition to
amounts otherwise available, there is appropriated to the
Administrator of the Environmental Protection Agency for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $3,500,000, to remain available until September
30, 2026, to deploy new implementation and compliance tools to
carry out subsections (a) through (i) and subsection (k) of
section 103 of division S of Public Law 116-260 (42 U.S.C.
7675).
(3) Competitive grants.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated,
$15,000,000, to remain available until September 30, 2026, for
competitive grants for reclaim and innovative destruction
technologies under subsections (a) through (i) and subsection
(k) of section 103 of division S of Public Law 116-260 (42
U.S.C. 7675).
(b) Administration of Funds.--Of the funds made available pursuant
to subsection (a)(3), the Administrator of the Environmental Protection
Agency shall reserve 5 percent for administrative costs necessary to
carry out activities pursuant to such subsection.
SEC. 30111. FUNDING FOR ENFORCEMENT TECHNOLOGY AND PUBLIC INFORMATION.
(a) Compliance Monitoring.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $37,000,000, to remain
available until September 30, 2031, to update the Integrated Compliance
Information System of the Environmental Protection Agency and any
associated systems, necessary information technology infrastructure, or
public access software tools to ensure access to compliance data and
related information.
(b) Communications With ICIS.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $7,000,000, to remain
available until September 30, 2031, for grants to States, Indian
tribes, and air pollution control agencies (as such terms are defined
in section 302 of the Clean Air Act (42 U.S.C. 7602)) to update their
systems to ensure communication with the Integrated Compliance
Information System of the Environmental Protection Agency and any
associated systems.
(c) Inspection Software.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Environmental Protection Agency for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $6,000,000, to remain
available until September 30, 2031--
(1) to acquire or update inspection software for use by the
Environmental Protection Agency, States, Indian tribes, and air
pollution control agencies (as such terms are defined in
section 302 of the Clean Air Act (42 U.S.C. 7602)); or
(2) to acquire necessary devices on which to run such
inspection software.
SEC. 30112. GREENHOUSE GAS CORPORATE REPORTING.
In addition to amounts otherwise available, there is appropriated
to the Administrator of the Environmental Protection Agency for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$5,000,000, to remain available until September 30, 2031, for the
Environmental Protection Agency to support--
(1) enhanced standardization and transparency of corporate
climate action commitments and plans to reduce greenhouse gas
emissions;
(2) enhanced transparency regarding progress toward meeting
such commitments and implementing such plans; and
(3) progress toward meeting such commitments and
implementing such plans.
SEC. 30113. ENVIRONMENTAL PRODUCT DECLARATION ASSISTANCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Administrator of the Environmental Protection
Agency for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $250,000,000, to remain available until
September 30, 2031, to develop and carry out a program to support the
development, and enhanced standardization and transparency, of
environmental product declarations for construction materials and
products, including by--
(1) providing grants to businesses that manufacture
construction materials and products for developing and
verifying environmental product declarations, and to States,
Indian Tribes, and nonprofit organizations that will support
such businesses;
(2) providing technical assistance to businesses that
manufacture construction materials and products in developing
and verifying environmental product declarations, and to
States, Indian Tribes, and nonprofit organizations that will
support such businesses; and
(3) carrying out other activities that assist in measuring,
reporting, and steadily reducing the quantity of embodied
carbon of construction materials and products.
(b) Administrative Costs.--Of the amounts made available under this
section, the Administrator of the Environmental Protection Agency shall
reserve 5 percent for administrative costs necessary to carry out this
section.
(c) Definitions.--In this section:
(1) Embodied carbon.--The term ``embodied carbon'' means
the quantity of greenhouse gas emissions associated with all
relevant stages of production of a material or product,
measured in kilograms of carbon dioxide-equivalent per unit of
such material or product.
(2) Environmental product declaration.--The term
``environmental product declaration'' means a document that
reports the environmental impact of a material or product
that--
(A) includes measurement of the embodied carbon of
the material or product;
(B) conforms with international standards, such as
a Type III environmental product declaration, as
defined by the International Organization for
Standardization standard 14025; and
(C) is developed in accordance with any
standardized reporting criteria specified by the
Administrator of the Environmental Protection Agency.
(3) State.--The term ``State'' has the meaning given to
that term in section 302(d) of the Clean Air Act (42 U.S.C.
7602(d)).
SEC. 30114. METHANE EMISSIONS REDUCTION PROGRAM.
The Clean Air Act is amended by inserting after section 135 of such
Act, as added by section 30108 of this Act, the following:
``SEC. 136. METHANE EMISSIONS AND WASTE REDUCTION INCENTIVE PROGRAM FOR
PETROLEUM AND NATURAL GAS SYSTEMS.
``(a) Incentives for Methane Mitigation and Monitoring.--In
addition to amounts otherwise available, there is appropriated to the
Administrator for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $775,000,000, to remain available until
September 30, 2028--
``(1) for grants, rebates, contracts, loans, and other
activities of the Environmental Protection Agency for the
purposes of providing financial and technical assistance to
owners and operators of applicable facilities to prepare and
submit greenhouse gas reports under subpart W of part 98 of
title 40, Code of Federal Regulations (or any successor
regulations);
``(2) for grants, rebates, contracts, loans, and other
activities of the Environmental Protection Agency authorized
under subsections (a) through (c) of section 103 for methane
emissions monitoring;
``(3) for grants, rebates, contracts, loans, and other
activities of the Environmental Protection Agency for the
purposes of providing financial and technical assistance to
reduce methane and other greenhouse gas emissions from
petroleum and natural gas systems, mitigate legacy air
pollution from petroleum and natural gas systems, and provide
support for communities, including funding for--
``(A) improving climate resiliency of communities
and petroleum and natural gas systems;
``(B) improving and deploying industrial equipment
and processes that reduce methane and other greenhouse
gas emissions and waste;
``(C) supporting innovation in reducing methane and
other greenhouse gas emissions and waste from petroleum
and natural gas systems;
``(D) mitigating health effects of methane and
other greenhouse gas emissions, and legacy air
pollution from petroleum and natural gas systems in
low-income and disadvantaged communities; and
``(E) supporting environmental restoration; and
``(4) to cover all direct and indirect costs required to
administer this section, including the costs of implementing
the waste emissions charge under subsection (b), preparing
inventories, gathering empirical data, and tracking emissions.
``(b) Waste Emissions Charge.--The Administrator shall impose and
collect a charge on methane emissions that exceed an applicable waste
emissions threshold under subsection (e) from an owner or operator of
an applicable facility that is required to report methane emissions
pursuant to subpart W of part 98 of title 40, Code of Federal
Regulations (or any successor regulations).
``(c) Applicable Facility.--For purposes of this section, the term
`applicable facility' means a facility within the following industry
segments, as defined in subpart W of part 98 of title 40, Code of
Federal Regulations (or any successor regulations):
``(1) Offshore petroleum and natural gas production.
``(2) Onshore petroleum and natural gas production.
``(3) Onshore natural gas processing,
``(4) Onshore natural gas transmission compression.
``(5) Underground natural gas storage.
``(6) Liquefied natural gas storage.
``(7) Liquefied natural gas import and export equipment.
``(8) Onshore petroleum and natural gas gathering and
boosting.
``(9) Onshore natural gas transmission pipeline.
``(d) Charge Amount.--The amount of a charge under subsection (b)
for an applicable facility shall be equal to the product obtained by
multiplying--
``(1) the number of tons of methane emissions reported
pursuant to subpart W of part 98 of title 40, Code of Federal
Regulations (or any successor regulations) for the applicable
facility that exceed the applicable annual waste emissions
threshold listed in subsection (e) during the previous
reporting period; and
``(2)(A) $900 for emissions reported for calendar year
2023;
``(B) $1200 for emissions reported for calendar year 2024;
or
``(C) $1500 for emissions reported for calendar year 2025
and each year thereafter.
``(e) Waste Emissions Threshold.--
``(1) Petroleum and natural gas production.--With respect
to imposing and collecting the charge under subsection (b) for
an applicable facility in an industry segment listed in
paragraph (1) or (2) of subsection (c), the Administrator shall
impose and collect the charge on the reported tons of methane
emissions that exceed--
``(A) 0.20 percent of the natural gas sent to sale
from such facility; or
``(B) 10 metric tons of methane per million barrels
of oil sent to sale from such facility, if such
facility sent no natural gas to sale.
``(2) Nonproduction petroleum and natural gas systems.--
With respect to imposing and collecting the charge under
subsection (b) for an applicable facility in an industry
segment listed in paragraph (3), (6), (7), or (8) of subsection
(c), the Administrator shall impose and collect the charge on
the reported tons of methane emissions that exceed 0.05 percent
of the natural gas sent to sale from such facility.
``(3) Natural gas transmission.--With respect to imposing
and collecting the charge under subsection (b) for an
applicable facility in an industry segment listed in paragraph
(4), (5), or (9) of subsection (c), the Administrator shall
impose and collect the charge on the reported tons of methane
emissions that exceed 0.11 percent of the natural gas sent to
sale from such facility.
``(4) Exemption.--Charges shall not be imposed pursuant to
paragraph (1) on emissions that exceed the waste emissions
threshold specified in such paragraph if such emissions are
caused by unreasonable delay in environmental permitting of
gathering infrastructure.
``(f) Period.--The charge under subsection (b) shall be imposed and
collected beginning with respect to emissions reported for calendar
year 2023 and for each year thereafter.
``(g) Implementation.--In addition to other authorities in this Act
addressing air pollution from the oil and natural gas sectors, the
Administrator may issue guidance or regulations as necessary to carry
out this section.
``(h) Reporting.--Not later than 2 years after the date of
enactment of this section, and as necessary thereafter, the
Administrator shall revise the requirements of subpart W of part 98 of
title 40, Code of Federal Regulations--
``(1) to reduce the facility emissions threshold for
reporting under such subpart and for paying the charge imposed
under this section to 10,000 metric tons of carbon dioxide
equivalent of greenhouse gases emitted per year; and
``(2) to ensure the reporting under such subpart, and
calculation of charges under subsections (d) and (e) of this
section, are based on empirical data and accurately reflect the
total methane emissions and waste emissions from the applicable
facilities.
``(i) Liability for Charge Payment.--A facility owner or operator's
liability for payment of the charge under subsection (b) is not
affected in any way by emission standards, permit fees, penalties, or
other requirements under this Act or any other legal authorities.''.
SEC. 30115. FUNDING FOR THE OFFICE OF THE INSPECTOR GENERAL OF THE
ENVIRONMENTAL PROTECTION AGENCY.
In addition to amounts otherwise made available, there is
appropriated to the Office of the Inspector General of the
Environmental Protection Agency for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until September 30, 2031, for oversight of activities
supported with funds appropriated to the Environmental Protection
Agency in this Act.
SEC. 30116. CLIMATE POLLUTION REDUCTION GRANTS.
The Clean Air Act is amended by inserting after section 136 of such
Act, as added by section 30114 of this Act, the following:
``SEC. 137. GREENHOUSE GAS AIR POLLUTION PLANS AND IMPLEMENTATION
GRANTS.
``(a) Appropriations.--
``(1) Greenhouse gas air pollution planning grants.--In
addition to amounts otherwise available, there is appropriated
to the Administrator for fiscal year 2022, out of any amounts
in the Treasury not otherwise appropriated, $250,000,000, to
remain available until September 30, 2031, to carry out
subsection (b).
``(2) Greenhouse gas air pollution implementation grants.--
In addition to amounts otherwise available, there is
appropriated to the Administrator for fiscal year 2022, out of
any amounts in the Treasury not otherwise appropriated,
$4,750,000,000, to remain available until September 30, 2026,
to carry out subsection (c).
``(3) Administrative costs.--Of the funds made available
under paragraph (2), the Administrator shall reserve 3 percent
for administrative costs necessary to carry out this section,
including providing technical assistance to eligible entities,
developing a plan that could be used as a model by grantees in
developing a plan under subsection (b), and modeling the
effects of plans described in this section.
``(b) Greenhouse Gas Air Pollution Planning Grants.--The
Administrator shall make a grant to at least one eligible entity in
each State for the costs of developing a plan for the reduction of
greenhouse gas air pollution to be submitted with an application for a
grant under subsection (c). Each such plan shall include programs,
policies, measures, and projects that will achieve or facilitate the
reduction of greenhouse gas air pollution. Not later than 270 days
after the date of enactment of this section, the Administrator shall
publish a funding opportunity announcement for grants under this
subsection.
``(c) Greenhouse Gas Air Pollution Reduction Implementation
Grants.--
``(1) In general.--The Administrator shall competitively
award grants to eligible entities to implement plans developed
under subsection (b).
``(2) Application.--To apply for a grant under this
subsection, an eligible entity shall submit to the
Administrator an application at such time, in such manner, and
containing such information as the Administrator shall require,
which such application shall include information regarding--
``(A) the degree to which greenhouse gas air
pollution is projected to be reduced, including with
respect to low-income and disadvantaged communities;
and
``(B) the quantifiability, specificity,
additionality, permanence, and verifiability of such
projected greenhouse gas air pollution reduction.
``(3) Terms and conditions.--The Administrator shall make
funds available to a grantee under this subsection in such
amounts, upon such a schedule, and subject to such conditions
based on its performance in implementing its plan submitted
under this section and in achieving projected greenhouse gas
air pollution reduction, as determined by the Administrator.
``(d) Eligible Entity Defined.--In this section, the term `eligible
entity' means--
``(1) a State;
``(2) an air pollution control agency;
``(3) a municipality;
``(4) an Indian tribe; and
``(5) a group of one or more entities listed in paragraphs
(1) through (4).''.
SEC. 30117. ENVIRONMENTAL PROTECTION AGENCY EFFICIENT, ACCURATE, AND
TIMELY REVIEWS.
In addition to amounts otherwise available, there is appropriated
to the Environmental Protection Agency for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $20,000,000, to
remain available until September 30, 2026, to provide for the
development of efficient, accurate, and timely reviews for permitting
and approval processes through the hiring and training of personnel,
the development of programmatic documents, the procurement of technical
or scientific services for reviews, the development of environmental
data or information systems, stakeholder and community engagement, the
purchase of new equipment for environmental analysis, and the
development of geographic information systems and other analysis tools,
techniques, and guidance to improve agency transparency,
accountability, and public engagement.
SEC. 30118. LOW-EMBODIED CARBON LABELING FOR CONSTRUCTION MATERIALS FOR
TRANSPORTATION PROJECTS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Administrator of the Environmental Protection
Agency for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $100,000,000, to remain available until
September 30, 2026, to develop and carry out a program, in consultation
with the Administrator of the Federal Highway Administration, to
identify and label, based on environmental product declarations, low-
embodied carbon construction materials and products used for
transportation projects, and for necessary administrative costs of the
Administrator of the Environmental Protection Agency to carry out this
section.
(b) Definitions.--In this section:
(1) Embodied carbon.--The term ``embodied carbon'' means
the quantity of greenhouse gas emissions associated with all
relevant stages of production of a material or product,
measured in kilograms of carbon dioxide-equivalent per unit of
such material or product.
(2) Environmental product declaration.--The term
``environmental product declaration'' means a document that
reports the environmental impact of a material or product
that--
(A) includes measurement of the embodied carbon of
the material or product;
(B) conforms with international standards, such as
a Type III environmental product declaration as defined
by the International Organization for Standardization
standard 14025; and
(C) is developed in accordance with any
standardized reporting criteria specified by the
Administrator of the Environmental Protection Agency.
(3) Low-embodied carbon construction materials and
products.--The term ``low-embodied carbon construction
materials and products'' means construction materials and
products identified by the Administrator of the Environmental
Protection Agency as having substantially lower levels of
embodied carbon as compared to estimated industry averages of
similar materials or products.
Subtitle B--Hazardous Materials
SEC. 30201. GRANTS TO REDUCE WASTE IN COMMUNITIES.
The Solid Waste Disposal Act is amended by inserting after section
7010 (42 U.S.C. 6979b) the following:
``SEC. 7011. GRANTS TO REDUCE WASTE IN COMMUNITIES.
``(a) Appropriations.--
``(1) Organics recycling and food waste.--In addition to
amounts otherwise available, there is appropriated to the
Administrator for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $95,000,000, to remain
available until September 30, 2031, to make grants, on a
competitive basis, to eligible recipients for projects in, or
directly serving, low-income or disadvantaged communities to--
``(A) construct, expand, or modernize
infrastructure for recycling and reuse of organic
material, including any facility, machinery, or
equipment used to collect and process organic material;
or
``(B) measure, reduce, and prevent food waste.
``(2) Other waste reduction activities.--In addition to
amounts otherwise available, there is appropriated to the
Administrator for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $95,000,000, to remain
available until September 30, 2031, to make grants, on a
competitive basis, to eligible recipients for projects in, or
directly serving, low-income or disadvantaged communities to--
``(A) reduce the amount of waste generated from
manufacturing processes or when consumer products are
disposed of, including by encouraging product or
manufacturing redesign or redevelopment that reduces
packaging and waste byproducts;
``(B) create market demand or manufacturing
capacity for recovered, recyclable, or recycled
commodities and products, including compost; or
``(C) support the development and implementation of
activities that reduce the amount of waste disposed of
in landfills or prevent the disposal of waste in
landfills, including--
``(i) expanding the availability of source-
separated organic waste collection;
``(ii) encouraging diversion of organic
waste from landfills; or
``(iii) increasing fees imposed on the
disposal of waste, including organic waste, at
landfills.
``(b) Administration of Funds.--Of the amounts made available under
subsection (a), the Administrator shall reserve 5 percent for the
administrative costs necessary to carry out activities pursuant to that
subsection.
``(c) Definition of Eligible Recipient.--In this section, the term
`eligible recipient' means--
``(1) a single unit of State, local, or Tribal government;
or
``(2) a nonprofit organization.''.
SEC. 30202. ENVIRONMENTAL AND CLIMATE JUSTICE BLOCK GRANTS.
The Clean Air Act is amended by inserting after section 137, as
added by subtitle A of this title, the following:
``SEC. 138. ENVIRONMENTAL AND CLIMATE JUSTICE BLOCK GRANTS.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Administrator for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated--
``(1) $2,800,000,000 to remain available until September
30, 2026, to award grants for the activities described in
subsection (b); and
``(2) $200,000,000 to remain available until September 30,
2026, to provide technical assistance to eligible entities
related to grants awarded under this section.
``(b) Grants.--
``(1) In general.--The Administrator shall use amounts made
available under subsection (a)(1) to award grants for periods
of up to 3 years to eligible entities to carry out activities
described in paragraph (2) that benefit disadvantaged
communities, as defined by the Administrator.
``(2) Eligible activities.--An eligible entity may use a
grant awarded under this subsection for--
``(A) community-led air and other pollution
monitoring, prevention, and remediation, and
investments in low- and zero-emission and resilient
technologies and related infrastructure and workforce
development that help reduce greenhouse gas emissions
and other air pollutants;
``(B) mitigating climate and health risks from
urban heat islands, extreme heat, wood heater
emissions, and wildfire events;
``(C) climate resiliency and adaptation;
``(D) reducing indoor toxics and indoor air
pollution; or
``(E) facilitating engagement of disadvantaged
communities in State and Federal public processes,
including facilitating such engagement in advisory
groups, workshops, and rulemakings.
``(3) Eligible entities.--In this subsection, the term
`eligible entity' means--
``(A) a partnership between--
``(i) an Indian tribe, a local government,
or an institution of higher education; and
``(ii) a community-based nonprofit
organization;
``(B) a community-based nonprofit organization; or
``(C) a partnership of community-based nonprofit
organizations.
``(c) Administrative Costs.--The Administrator shall reserve 7
percent of the amounts made available under subsection (a) for
administrative costs to carry out this section.''.
SEC. 30203. FUNDING FOR DATA COLLECTION ON NATIONAL RECYCLING EFFORTS.
In addition to amounts otherwise available, there is appropriated
to the Administrator of the Environmental Protection Agency for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$10,000,000, to remain available until September 30, 2031, to support
data collection activities with respect to recycling efforts throughout
the nation, with a particular focus on recycling efforts in
disadvantaged, low-income, and rural communities that lack access to
recycling services.
Subtitle C--Drinking Water
SEC. 30301. LEAD REMEDIATION PROJECTS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $9,000,000,000, to remain available until
September 30, 2026, for--
(1) grants under the lead reduction grant program under
section 1459B(b) of the Safe Drinking Water Act (42 U.S.C.
300j-19b(b)) to entities eligible for grants under that program
that serve communities determined to be disadvantaged
communities pursuant to paragraph (3)(A) of such subsection,
for full service line replacement within those disadvantaged
communities;
(2) grants for the installation and maintenance of lead
filtration stations at schools and child care programs (as
defined in section 1464(d)(1) of that Act (42 U.S.C. 300j-
24(d)(1)) that serve disadvantaged communities; and
(3) grants under subsection (d) of section 1464 of that Act
(42 U.S.C. 300j-24)--
(A) to pay the costs of replacement of drinking
water fountains in schools and child care programs that
serve disadvantaged communities;
(B) for lead remediation projects in buildings
operated by entities eligible for grants under that
subsection that serve disadvantaged communities; and
(C) for compliance monitoring in disadvantaged
communities.
(b) Cost-share Waiver.--An entity receiving assistance pursuant to
this section shall not be required to provide a share of the costs of
carrying out the project or activity funded by that assistance.
(c) Administrative Costs.--Of the amounts made available under
subsection (a), the Administrator of the Environmental Protection
Agency shall reserve 7 percent for the administrative costs of carrying
out this section.
SEC. 30302. FUNDING FOR WATER ASSISTANCE PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $225,000,000, to remain available
until expended, to provide grants to States, Indian Tribes, and Tribal
organizations to assist low-income households that pay a high
proportion of household income for drinking water and wastewater
(including stormwater) services, particularly households with an annual
income that is less than or equal to 150 percent of the Federal poverty
line, by providing amounts to community water systems (as defined in
section 1401 of the Safe Drinking Water Act (42 U.S.C. 300f)) or
publicly owned treatment works (as defined in section 212 of the
Federal Water Pollution Control Act (33 U.S.C. 1292)) to reduce the
arrearages of and rates charged to those households for those services
by up to 100 percent.
(b) Requirement.--Of the amounts made available under subsection
(a), the Administrator of the Environmental Protection Agency shall
reserve not more than 3 percent to provide the assistance described in
that subsection to Indian Tribes and Tribal organizations.
(c) Cost-share Waiver.--An entity receiving assistance pursuant to
this section shall not be required to provide a share of the costs of
carrying out the activity funded by that assistance.
(d) Administrative Costs.--Of the amounts made available under
subsection (a), the Administrator of the Environmental Protection
Agency shall reserve 7 percent for the administrative costs of carrying
out this section.
(e) Definition of State.--In this section, the term ``State''
means--
(1) each of the 50 States;
(2) the District of Columbia;
(3) the Commonwealth of Puerto Rico;
(4) American Samoa;
(5) Guam;
(6) the United States Virgin Islands; and
(7) the Commonwealth of the Northern Mariana Islands.
Subtitle D--Energy
PART 1--RESIDENTIAL EFFICIENCY AND ELECTRIFICATION REBATES
SEC. 30411. HOME ENERGY PERFORMANCE-BASED, WHOLE-HOUSE REBATES AND
TRAINING GRANTS.
(a) Home On-line Performance-based Energy Efficiency (HOPE)
Contractor Training Grants.--
(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $360,000,000, to remain available until September
30, 2030, to award grants to States to develop and implement a
State program described in section 362(d)(13) of the Energy
Policy and Conservation Act (42 U.S.C. 6322(d)(13)), which
shall partner with nonprofit organizations to fund qualifying
programs described in paragraph (2) that provide training
courses and opportunities to support home energy efficiency
upgrade construction services to train workers, both on-line
and in-person, to support and provide for the home energy
efficiency retrofits under subsection (b), and for
administrative expenses associated with carrying out this
subsection.
(2) Qualifying programs.--For the purposes of this
paragraph, qualifying programs are programs that--
(A) provide the equivalent of at least 30 hours in
total course time;
(B) are provided by a provider that is accredited
by the Interstate Renewable Energy Council or has other
accreditation determined to be equivalent by the
Secretary;
(C) are, with respect to a particular job, aligned
with the relevant National Renewable Energy Laboratory
Job Task Analysis, or other credentialing program
foundation that helps identify the necessary core
knowledge areas, critical work functions, or skills, as
approved by the Secretary;
(D) have established learning objectives;
(E) include, as the Secretary determines
appropriate, an appropriate assessment of such learning
objectives that may include a final exam, to be
proctored on-site or through remote proctoring, or an
in-person field exam; and
(F) include training related to--
(i) contractor certification;
(ii) energy auditing or assessment;
(iii) home energy systems (including Energy
Star-qualified HVAC systems and Wi-Fi-enabled
home energy communications technology, or any
future technology that achieves the same
goals);
(iv) insulation installation and air
leakage control;
(v) health and safety regarding the
installation of energy efficiency measures or
health and safety impacts associated with
energy efficiency retrofits;
(vi) indoor air quality;
(vii) energy efficiency retrofits in
manufactured housing; and
(viii) residential electrification training
and conversion training.
(3) State energy program providers.--A State energy office
may use not more than 10 percent of the amounts made available
to the State energy office under this subsection to administer
a qualifying program described in paragraph (2), including for
the conduct of design and operations activities.
(4) Terms and conditions.--
(A) Eligible use of funds.--Of the amounts made
available to a State under this subsection, 85 percent
shall be used by the State--
(i) to support the operations of qualifying
programs, including establishing, modifying, or
maintaining the online systems, staff time, and
software and online program management, through
a course that meets the applicable criteria;
(ii) to reimburse the contractor company
for training costs for employees;
(iii) to provide any home technology
support needed for an employee to receive
training pursuant to this subsection; and
(iv) to support wages of employees during
training.
(B) Timing of obligations.--Amounts made available
under this subsection shall be used, as necessary, to
cover or reimburse allowable costs incurred after the
date of enactment of this Act.
(C) Unobligated amounts.--Amounts made available
under this subsection which are not accepted, are
voluntarily returned, or otherwise recaptured for any
reason shall be used to fund grants under subsection
(b).
(b) Home Owner Managing Energy Savings (HOMES) Rebates.--
(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $5,890,000,000, to remain available until
September 30, 2030, to award grants, in accordance with the
formula for the State Energy Program under part D of title III
of the Energy Policy and Conservation Act in effect on January
1, 2021, to State energy offices to establish Home Owner
Managing Energy Savings (HOMES) Rebate Programs pursuant to
section 362(d)(5) of such Act (42 U.S.C. 6322(d)(5)), and for
administrative expenses associated with carrying out this
subsection.
(2) Coordination.--In carrying out this subsection, the
Secretary shall coordinate with State energy offices to ensure
that programs that receive awards are formulated to achieve
maximum greenhouse gas emissions reductions and household
energy and costs savings.
(3) Application.--In order to receive a grant under this
subsection, a State shall submit to the Secretary an
application that includes a plan to implement a qualifying
State program that includes--
(A) a plan to ensure that each home energy
efficiency retrofit under the program--
(i) is completed by a contractor who meets
minimum training requirements, certification
requirements, and other requirements
established by the Secretary; and
(ii) includes installation of 1 or more
home energy efficiency retrofit measures that
are modeled to achieve, or are shown to
achieve, the minimum reduction required in home
energy use, or with respect to a portfolio of
home energy efficiency retrofits, in aggregated
home energy use for such portfolio;
(B) a plan--
(i) to utilize, for purposes of modeled
performance home rebates, modeling software,
methods, and procedures for determining and
documenting the reductions in home energy use
resulting from the implementation of a home
energy efficiency retrofit that is calibrated
to historical energy usage for a home
consistent with BPI 2400, that are approved by
the Secretary, that can provide evidence for
necessary improvements to a State program, and
that can help to calibrate models for accuracy;
(ii) to utilize, for purposes of measured
performance home rebates, open-source advanced
measurement and verification software approved
by the Secretary for determining and
documenting the monthly and hourly (if
available) weather-normalized baseline energy
use of a home, the reductions in monthly and
hourly (if available) weather-normalized energy
use of a home resulting from the implementation
of a home energy efficiency retrofit, and open-
source advanced measurement and verification
software approved by the Secretary; and
(iii) to value savings based on time,
location, or greenhouse gas emissions;
(C) procedures for a homeowner to transfer the
right to claim a rebate to the contractor performing
the applicable home energy efficiency retrofit or to an
aggregator, if the State program will utilize
aggregators;
(D) if the State program will utilize aggregators
to facilitate delivery of rebates to homeowners or
contractors, requirements for an entity to be eligible
to serve as an aggregator;
(E) quality monitoring to ensure that each
installation that receives a rebate is documented in a
certificate, provided by the contractor to the
homeowner, that details the work, including information
about the characteristics of equipment and materials
installed, as well as projected energy savings or
energy generation, in a way that will enable the
homeowner to clearly communicate the value of the high-
performing features funded by the rebate to buyers,
real estate agents, appraisers and lenders; and
(F) a procedure for providing the contractor
performing a home energy efficiency retrofit or an
aggregator who has the right to claim such rebate with
$200 for each home located in an underserved community
that receives a home efficiency retrofit for which a
rebate is provided under the program.
(4) Amount of rebates for single family and multifamily
homes.--Of the amounts provided to a State energy office under
this subsection, 85 percent shall be used to provide Home Owner
Managing Energy Savings (HOMES) Rebates to--
(A) individuals and aggregators for the energy
efficiency upgrades of single-family homes of not more
than 4 units--
(i) $2,000 for a retrofit that achieves at
least 20 percent modeled energy system savings
or 50 percent of the project cost, whichever is
lower;
(ii) $4,000 for a retrofit that achieves at
least 35 percent modeled energy system savings
or 50 percent of the project cost, whichever is
lower; or
(iii) for measured energy savings, a
payment per kilowatt hour saved, or kilowatt
hour-equivalent saved, equal to $2,000 for a 20
percent reduction of energy use for the average
home in the State, for homes or portfolios of
homes that achieve at least 15 percent energy
savings, or 50 percent of the project cost,
whichever is lower;
(B) multifamily building owners and aggregators for
the energy efficiency upgrades of multifamily
buildings--
(i) $2,000 per dwelling unit for a retrofit
that achieves at least 20 percent modeled
energy system savings up a maximum of $200,000
per multifamily building;
(ii) $4,000 per dwelling unit for a
retrofit that achieves at least 35 percent
modeled energy system savings up to a maximum
of $400,000 per multifamily building; or
(iii) for measured energy savings, a
payment rate per kilowatt hours saved, or
kilowatt hour-equivalent saves, equal to $2,000
for a 20 percent reduction of energy use for
the average multifamily building in the State,
for multifamily buildings or portfolios of
buildings that achieve at least 15 percent
energy savings, or 50 percent of the project
cost, whichever is lower; or
(C) individuals and aggregators for the energy
efficiency upgrades of single family homes of 4 units
or less or multifamily buildings that are occupied by
residents with an annual income of less than 80 percent
of the area median income as published publicly by the
Department of Housing and Urban Development--
(i) $4,000 for a retrofit that achieves at
least 20 percent modeled energy system savings
or 80 percent of the project cost, whichever is
lower;
(ii) $8,000 for a retrofit that achieves at
least 35 percent modeled energy system savings
or 80 percent of the project cost, whichever is
lower; or
(iii) for measured energy savings, a
payment rate per kilowatt hour saved, or
kilowatt hour-equivalent saved, equal to $4,000
for a 20 percent reduction of energy use for
the average multifamily building in the State,
for multifamily buildings or portfolios of
buildings that achieve at least 15 percent
energy savings, or 80 percent of the project
cost, whichever is lower.
(5) Requirement.--Not less than 25 percent of the funds
provided to a State energy office under this subsection shall
be used for the purposes of each of subparagraphs (A), (B), and
(C) of paragraph (4).
(6) Eligibility of certain appliances.--In calculating
total energy savings for single family or multifamily homes
under this subsection, a program may include savings from the
purchase of high-efficiency natural gas HVAC systems and water
heaters certified under the Energy Star program until the date
that is 6 years after the date of enactment of this Act.
(7) Planning.--Not to exceed 20 percent of any grant made
with funds made available under this subsection shall be
expended for planning and management development and
administration.
(8) Technical assistance.--Amounts made available under
this subsection shall be used for single family, multifamily,
and manufactured housing rebates and the Secretary shall, in
consultation with States, contractors, and other local
technical experts design support, methodology, and contractor
criteria as appropriate for the different building stock.
(9) Use of funds.--Rebate amounts made available through
the High-Efficiency Electric Home Rebate Program established
under subsection (b)(1) of section 124 of the Energy Policy Act
of 2005 (as amended by this subtitle) may be used in
conjunction with the funds made available under this
subsection.
(c) Definitions.--In this section:
(1) Aggregator.--The term ``aggregator'' means a gas
utility, electric utility, commercial entity, nonprofit entity,
or State or local government entity that may receive rebates
provided under a State program under this section for 1 or more
portfolios consisting of 1 or more energy efficiency retrofits.
(2) Contractor certification.--The term ``contractor
certification'' means--
(A) an industry recognized certification that may
be obtained by a residential contractor to advance the
expertise and education of the contractor in energy
efficiency retrofits of residential buildings; and
(B) any other certification the Secretary
determines appropriate for purposes of the HOMES Rebate
Program established under subsection (b).
(3) Contractor company.--The term ``contractor company''
means a company--
(A) the business of which is to provide services to
residential building owners with respect to HVAC
systems, insulation, air sealing, or other services
that are approved by the Secretary;
(B) that holds the licenses and insurance required
by the State in which the company provides services;
and
(C) that provides services for which a rebate may
be provided pursuant to the HOMES Rebate Program
established under subsection (b).
(4) Energy star program.--The term ``Energy Star program''
means the program established by section 324A of the Energy
Policy and Conservation Act (42 U.S.C. 6294a).
(5) Home.--The term ``home'' means a building with not more
than 4 dwelling units or a manufactured housing unit (including
a unit built before June 15, 1976), that--
(A) is located in the United States;
(B) was constructed before the date of enactment of
this Act;
(C) is occupied at least 6 months out of the year;
and
(D) is not on a military base.
(6) HVAC system.--The term ``HVAC system'' means a system--
(A) is certified under the Energy Star program;
(B) consisting of a heating component, a
ventilation component, and an air-conditioning
component; and
(C) the components of which may include central air
conditioning, a heat pump, a furnace, a boiler, a
rooftop unit, and a window unit.
(7) Multifamily building.--The term ``multifamily
building'' means a building--
(A) with 5 or more dwelling units; and
(B) that is not on a military base.
(8) Secretary.--The term ``Secretary'' means the Secretary
of Energy.
(9) State energy office.--The term ``State energy office''
has the meaning given the term ``State energy agency'' in
section 391(10) of the Energy Policy and Conservation Act (42
U.S.C. 6371(10)).
(10) Underserved community.--The term ``underserved
community'' means--
(A) a community located in a ZIP Code that includes
1 or more census tracts that are identified as--
(i) a low-income community; or
(ii) a community of racial or ethnic
minority concentration; or
(B) any other community that the Secretary
determines is disproportionately vulnerable to, or
bears a disproportionate burden of, any combination of
economic, social, and environmental stressors.
SEC. 30412. HIGH-EFFICIENCY ELECTRIC HOME REBATE PROGRAM.
(a) In General.--Section 124 of the Energy Policy Act of 2005 (42
U.S.C. 15821) is amended to read as follows:
``SEC. 124. HIGH-EFFICIENCY ELECTRIC HOME REBATE PROGRAM.
``(a) Appropriations.--
``(1) In general.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated--
``(A) $2,226,000,000, to remain available until
September 30, 2031, to provide rebates under this
section;
``(B) $4,000,000, to remain available until
September 30, 2031, for community and consumer
education and outreach related to carrying out this
section; and
``(C) $220,000,000, to remain available until
September 30, 2031, to administer this section and to
provide administrative and technical support to
certified contractor companies, qualified providers,
States, and Indian Tribes.
``(2) Additional funding for tribal communities and low- or
moderate-income households.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $3,800,000,000, to remain available until
September 30, 2031, for--
``(A) rebates under this section relating to
qualified electrification projects carried out in
Tribal communities or for low- or moderate-income
households; and
``(B) any necessary administrative or technical
support for those qualified electrification projects.
``(b) High-efficiency Electric Home Rebates for Qualified
Electrification Projects.--
``(1) High-efficiency electric home rebates.--The Secretary
shall establish a program within the Department, to be known as
the `High-Efficiency Electric Home Rebate Program', under which
the Secretary shall provide to homeowners and owners of
multifamily buildings high-efficiency electric home rebates, in
accordance with this subsection, for qualified electrification
projects carried out at, or relating to, the homes or
multifamily buildings, as applicable.
``(2) Amount of rebate.--
``(A) In general.--Subject to subsection (c)(1)(A),
a high-efficiency electric home rebate under paragraph
(1) shall be equal to--
``(i) in the case of a qualified
electrification project described in subsection
(d)(11)(A)(i)(II) that installs a heat pump
used for water heating, not more than $1,250;
``(ii) in the case of a qualified
electrification project described in subsection
(d)(11)(A)(i)(II) that installs a heat pump
HVAC system--
``(I)(aa) not more than $3,000 if
the heat pump HVAC system has a heating
capacity of not less than 27,500 Btu
per hour; or
``(bb) not more than $4,000 if the
heat pump HVAC system meets Energy Star
program cold climate criteria and is
installed in a cold climate, as
determined by the Secretary;
``(II)(aa) not more than $1,500 if
the heat pump HVAC system has a heating
capacity of less than 27,500 Btu per
hour; or
``(bb) not more than $2,000 if the
heat pump HVAC system meets Energy Star
program cold climate criteria and is
installed in a cold climate, as
determined by the Secretary; and
``(III) $250, in addition to the
amount described in subclause (I) or
(II), if a qualified electrification
project described in subsection
(d)(11)(A)(i)(V) that installs
insulation, air sealing, and
ventilation in accordance with clause
(v) is completed within 6 months before
or after the qualified electrification
project described in that subclause;
``(iii) in the case of a qualified
electrification project described in subclause
(III) or (IV) of subsection (d)(11)(A)(i), not
more than $600;
``(iv) in the case of a qualified
electrification project described in subsection
(d)(11)(A)(i)(I) that installs an electric load
or service center panel that enables the
installation and use of any upgrade, appliance,
system, equipment, infrastructure, component,
or other item installed pursuant to any other
qualified electrification project, not more
than $3,000;
``(v) in the case of a qualified
electrification project described in subsection
(d)(11)(A)(i)(V) that installs insulation and
air sealing, not more than $800; and
``(vi) in the case of any other qualified
electrification project, including a qualified
electrification project described in any of
subclauses (I) through (III) of subsection
(d)(11)(A)(ii), for which the Secretary
provides a high-efficiency electric home
rebate, not more than an amount determined by
the Secretary for that qualified
electrification project, subject to
subparagraph (B).
``(B) Limitations on amount of rebate.--
``(i) Maximum total amount.--Subject to
subsection (c)(1)(B), the maximum total amount
that may be awarded as high-efficiency electric
home rebates under this subsection shall be
$10,000 with respect to each home for which a
high-efficiency electric home rebate is
provided.
``(ii) Costs.--
``(I) In general.--Subject to
subsection (c)(1)(C), the amount of a
high-efficiency electric home rebate
provided to a homeowner under this
subsection shall not exceed 50 percent
of the total cost of the applicable
qualified electrification project.
``(II) Labor costs.--Subject to
subsection (c)(1)(C), not more than 50
percent of the labor costs associated
with a qualified electrification
project may be included in the 50
percent of total costs for which a
high-efficiency electric home rebate is
provided under this subsection, as
described in subclause (I), subject to
the condition that labor costs account
for not more than 50 percent of the
amount of the high-efficiency electric
home rebate.
``(3) Limitations on qeps.--
``(A) Contractors.--A high-efficiency electric home
rebate may be provided for a qualified electrification
project carried out by a contractor company only if
that contractor company is a certified contractor
company.
``(B) Heat pump hvac systems.--A high-efficiency
electric home rebate may be provided for a qualified
electrification project that installs or enables the
installation of a heat pump HVAC system only if the
heat pump HVAC system--
``(i) replaces--
``(I) a nonelectric HVAC system;
``(II) an electric resistance HVAC
system; or
``(III) an air conditioning unit
that--
``(aa) does not have a
reversing valve; and
``(bb) has a lower seasonal
energy-efficiency ratio than
the heat pump HVAC system; or
``(ii) is part of new construction, as
determined by the Secretary.
``(C) Heat pumps for water heating.--A high-
efficiency electric home rebate may be provided for a
qualified electrification project that installs or
enables the installation of a heat pump used for water
heating only if the heat pump--
``(i) replaces--
``(I) a nonelectric heat pump water
heater;
``(II) a nonelectric water heater;
or
``(III) an electric resistance
water heater; or
``(ii) is part of new construction, as
determined by the Secretary.
``(D) Electric stoves, cooktops, ranges, and
ovens.--A high-efficiency electric home rebate may be
provided for a qualified electrification project
described in subsection (d)(11)(A)(i)(III) only if the
applicable electric stove, cooktop, range, or oven--
``(i) replaces a nonelectric stove,
cooktop, range, or oven; or
``(ii) is part of new construction, as
determined by the Secretary.
``(E) Electric heat pump clothes dryers.--A high-
efficiency electric home rebate may be provided for a
qualified electrification project described in
subsection (d)(11)(A)(i)(IV) only if the applicable
electric heat pump clothes dryer--
``(i) replaces a nonelectric clothes dryer;
or
``(ii) is part of new construction.
``(4) Additional incentives for contractors and qualified
providers.--
``(A) General incentive.--
``(i) In general.--With respect to each
qualified electrification project described in
clause (ii), the Secretary shall provide a
payment of $100 to the certified contractor
company or qualified provider carrying out the
qualified electrification project.
``(ii) Qualified electrification project
described.--A qualified electrification project
referred to in clause (i) is a qualified
electrification project--
``(I) that is carried out at a home
or multifamily building;
``(II) for which a rebate is
provided under this subsection; and
``(III) with respect to which the
certified contractor company or
qualified provider is not eligible for
a higher payment under any of
subparagraphs (B) through (D).
``(B) Incentive for qeps in certain communities and
households.--
``(i) In general.--With respect to each
qualified electrification project described in
clause (ii), the Secretary shall provide a
payment of $200 to the certified contractor
company or qualified provider carrying out the
qualified electrification project.
``(ii) Qualified electrification project
described.--A qualified electrification project
referred to in clause (i) is a qualified
electrification project--
``(I) that is carried out at a home
or multifamily building that--
``(aa) is located in an
underserved community or a
Tribal community; or
``(bb) is certified, or the
household of the homeowner of
which is certified, as
applicable, as low- or
moderate-income;
``(II) for which a rebate is
provided under this subsection; and
``(III) with respect to which the
certified contractor company or
qualified provider is not eligible for
a higher payment under subparagraph (C)
or (D).
``(C) Incentive for certain labor practices.--
``(i) In general.--With respect to each
qualified electrification project described in
clause (ii), the Secretary shall provide a
payment of $250 to the certified contractor
company or qualified provider carrying out the
qualified electrification project.
``(ii) Qualified electrification project
described.--A qualified electrification project
referred to in clause (i) is a qualified
electrification project--
``(I) that is carried out--
``(aa) at a home or
multifamily building; and
``(bb) by a certified
contractor company or qualified
provider that allows for the
use of collective bargaining
agreements;
``(II) for which a rebate is
provided under this subsection; and
``(III) with respect to which--
``(aa) all laborers and
mechanics employed on the
qualified electrification
project are paid wages at rates
not less than those prevailing
on projects of a character
similar in the locality; and
``(bb) the certified
contractor company or qualified
provider is not eligible for a
higher payment under
subparagraph (D).
``(D) Maximum incentive.--
``(i) In general.--With respect to each
qualified electrification project described in
clause (ii), the Secretary shall provide a
payment of $500 to the certified contractor
company or qualified provider carrying out the
qualified electrification project.
``(ii) Qualified electrification project
described.--A qualified electrification project
referred to in clause (i) is a qualified
electrification project--
``(I) that is carried out--
``(aa) at a home or
multifamily building that--
``(AA) is located
in an underserved
community or a Tribal
community; or
``(BB) is
certified, or the
household of the
homeowner of which is
certified, as
applicable, as low- or
moderate-income; and
``(bb) by a certified
contractor company or qualified
provider that allows for the
use of collective bargaining
agreements;
``(II) for which a rebate is
provided under this subsection; and
``(III) with respect to which all
laborers and mechanics employed on the
qualified electrification project are
paid wages at rates not less than those
prevailing on projects of a character
similar in the locality.
``(E) Clarification.--An amount provided to a
certified contractor company or qualified provider
under any of subparagraphs (A) through (D) shall be in
addition to the amount of any high-efficiency electric
home rebate received by the certified contractor
company or qualified provider.
``(5) Claim.--
``(A) In general.--Subject to paragraph (2)(B), a
homeowner, a certified contractor company, or a
qualified provider may claim a separate high-efficiency
electric home rebate under this subsection for each
qualified electrification project carried out at a
home.
``(B) Transfer.--The Secretary shall establish and
publish procedures pursuant to which a homeowner or
owner of a multifamily building may transfer the right
to claim a rebate under this subsection to the
certified contractor company or qualified provider
carrying out the applicable qualified electrification
project.
``(6) Multifamily buildings.--
``(A) In general.--Subject to subparagraph (B), the
owner of a multifamily building may combine the amounts
of high-efficiency electric home rebates for each
dwelling unit in the multifamily building into a single
rebate, subject to--
``(i) the condition that the applicable
qualified electrification projects benefit each
dwelling unit with respect to which the rebate
is claimed; and
``(ii) any maximum per-dwelling unit rate
established by the Secretary.
``(B) Costs.--
``(i) In general.--Subject to clause (ii),
the amount of a rebate under subparagraph (A)
shall not exceed 50 percent of the total cost,
including labor costs, of the applicable
qualified electrification projects.
``(ii) Low- or moderate-income buildings.--
In the case of a multifamily building that is
certified by the Secretary as low- or moderate-
income, the amount of a rebate under
subparagraph (A) shall not exceed 100 percent
of the total cost of the applicable qualified
electrification projects.
``(C) Procedures.--The Secretary shall establish
and publish procedures--
``(i) pursuant to which the owner of a
multifamily building may combine rebate amounts
in accordance with this subsection; and
``(ii) for the enforcement of any
limitations under this subsection.
``(7) Process.--
``(A) Rebate process.--Not later than July 1, 2022,
the Secretary shall establish a rebate processing
system that provides immediate price relief for
consumers who purchase and have installed qualified
electrification projects, in accordance with this
section.
``(B) Qualified electrification project list.--
``(i) In general.--Not later than July 1,
2022, the Secretary shall publish a list of
qualified electrification projects for which a
high-efficiency electric home rebate may be
provided under this subsection that includes,
at a minimum, the qualified electrification
projects described in subsection (d)(11)(A).
``(ii) Requirements.--The list published
under clause (i) shall include specifications
for each qualified electrification project
included on the list, including--
``(I) appropriate certifications
under the Energy Star program; and
``(II) other applicable
requirements, such as requirements
relating to grid-interactive
capability.
``(iii) Updates.--
``(I) In general.--Not less
frequently than once every 3 years and
subject to subclause (II), the
Secretary shall publish an updated list
of qualified electrification projects
for which a high-efficiency electric
home rebate may be provided under this
subsection.
``(II) Limitation.--An updated list
under subclause (I) shall not allow for
any reductions in efficiency levels for
qualified electrification projects
included on the updated list that are
below an efficiency level provided in a
previously published version of the
list.
``(c) Special Provisions for Low- and Moderate-income Households
and Multifamily Buildings.--
``(1) Maximum amounts.--With respect to a qualified
electrification project carried out at a location described in
paragraph (2)--
``(A) a high-efficiency electric home rebate shall
be equal to--
``(i) in the case of a qualified
electrification project described in subsection
(b)(2)(A)(i), not more than $1,750;
``(ii) in the case of a qualified
electrification project described in subsection
(b)(2)(A)(ii)--
``(I)(aa) not more than $6,000 if
the applicable heat pump HVAC system
has a heating capacity of not less than
27,500 Btu per hour; or
``(bb) not more than $7,000 if the
applicable heat pump HVAC system meets
Energy Star program cold climate
criteria and is installed in a cold
climate, as determined by the
Secretary; and
``(II)(aa) not more than $3,000 if
the applicable heat pump HVAC system
has a heating capacity of less than
27,500 Btu per hour; or
``(bb) not more than $3,500 if the
applicable heat pump HVAC system meets
Energy Star program cold climate
criteria and is installed in a cold
climate, as determined by the
Secretary;
``(iii) in the case of a qualified
electrification project described in subsection
(b)(2)(A)(iii), not more than $840;
``(iv) in the case of a qualified
electrification project described in subsection
(b)(2)(A)(iv), not more than $4,000;
``(v) in the case of a qualified
electrification project described in subsection
(b)(2)(A)(v) that installs insulation and air
sealing, not more than $1,600; and
``(vi) in the case of a qualified
electrification project described in subsection
(b)(2)(A)(vi), not more than an amount
determined by the Secretary for that qualified
electrification project, subject to
subparagraph (B);
``(B) the maximum total amount of high-efficiency
electric home rebates that may be awarded with respect
to each home of a homeowner shall be $14,000; and
``(C) the amount of a high-efficiency electric home
rebate may be used to cover not more than 100 percent
of the costs, including labor costs, of the applicable
qualified electrification project.
``(2) Location described.--The maximum amounts described in
paragraph (1) shall apply to--
``(A) a home--
``(i) with respect to which the household
of the homeowner is certified as low- or
moderate-income;
``(ii) that is located in a Tribal
community; or
``(iii) in the case of a home that is
rented, with respect to which the household of
the renter is certified as low- or moderate-
income; or
``(B) a multifamily building--
``(i) that--
``(I) is certified as low- or
moderate-income; or
``(II) is located in a Tribal
community; and
``(ii) with respect to which more than more
than \1/2\ of the dwelling units in the
multifamily building--
``(I) are occupied by households
the annual household incomes of which
do not exceed 80 percent of the median
annual household income for the area in
which the multifamily building is
located; and
``(II) have average monthly rental
prices that are equal to, or less than,
an amount that is equal to 30 percent
of the average monthly household income
for the area in which the multifamily
building is located.
``(3) Requirement.--The Secretary may provide a rebate in
an amount described in paragraph (1) to the owner of a
multifamily building or home (in the case of a home that is
rented) that meets the requirements of this section if the
owner agrees in writing to provide commensurate benefits of
future savings to renters in the multifamily building or home.
``(d) Definitions.--In this section:
``(1) Certified contractor.--The term `certified
contractor' means a contractor with a certification reflecting
training, education, or other technical expertise relating to
qualified electrification projects for residential buildings,
as identified by the Secretary.
``(2) Certified contractor company.--The term `certified
contractor company' means a company--
``(A) the business of which is to provide
services--
``(i) to residential building owners; and
``(ii) for which a rebate may be provided
pursuant to this section;
``(B) that holds the licenses and insurance
required by the State in which the company provides
services; and
``(C) that employs 1 or more certified contractors
that perform the services for which a rebate may be
provided under this section.
``(3) Electric load or service center upgrade.--The term
`electric load or service center upgrade' means an improvement
to a circuit breaker panel that enables the installation and
use of--
``(A) a QEP described in any of subclauses (II)
through (IV) of paragraph (9)(A)(i); or
``(B) a QEP described in any of subclauses (I)
through (III) of paragraph (9)(A)(ii).
``(4) Energy star program.--The term `Energy Star program'
means the program established by section 324A of the Energy
Policy and Conservation Act (42 U.S.C. 6294a).
``(5) Heat pump.--The term `heat pump' means a heat pump
used for water heating, space heating, or space cooling that--
``(A) relies solely on electricity for its source
of power; and
``(B) is air-sourced, geothermal- or ground-
sourced, or water-sourced.
``(6) High-efficiency electric home rebate.--The term
`high-efficiency electric home rebate' means a rebate provided
in accordance with subsection (b).
``(7) Home.--The term `home' means each of--
``(A) a building with not more than 4 dwelling
units, individual condominium units, or manufactured
housing units, that--
``(i) is located in a State; and
``(ii)(I) is the primary residence of--
``(aa) the owner of that building,
condominium unit, or manufactured
housing unit, as applicable; or
``(bb) a renter; or
``(II) is a new-construction single-family
residential home; and
``(B) a unit of a multifamily building that--
``(i) is owned by an individual who is not
the owner of the multifamily building;
``(ii) is located in a State; and
``(iii) is the primary residence of--
``(I) the owner of that unit; or
``(II) a renter.
``(8) HVAC.--The term `HVAC' means heating, ventilation,
and air conditioning.
``(9) Low- or moderate-income.--The term `low - or moderate
-income', with respect to a household, means a household--
``(A) with an annual income that is less than 80
percent of the annual median income of the area in
which the household is located, which such annual
median income of the area is determined according to
publicly available data; or
``(B) that is low-income as determined by the
Secretary.
``(10) Multifamily building.--The term `multifamily
building' means any building--
``(A) with 5 or more dwelling units that--
``(i) are built on top of one another or
side-by-side;
``(ii) may share common facilities; and
``(B) that is not a home; and
``(C) that is not on a military base.
``(11) Qualified electrification project; qep.--
``(A) In general.--The terms `qualified
electrification project' and `QEP' mean a project that,
as applicable--
``(i) installs, or enables the installation
and use of, in a home or multifamily building--
``(I) an electric load or service
center upgrade;
``(II) an electric heat pump;
``(III) an induction or
noninduction electric stove, cooktop,
range, or oven;
``(IV) an electric heat pump
clothes dryer; or
``(V) insulation, air sealing, and
ventilation, in accordance with
requirements established by the
Secretary; or
``(ii) installs, or enables the
installation and use of, in a home or
multifamily building described in subparagraph
(B)--
``(I) a solar photovoltaic system,
including any electrical equipment,
wiring, or other components necessary
for the installation and use of the
solar photovoltaic system, including a
battery storage system;
``(II) electric vehicle charging
infrastructure or electric vehicle
support equipment necessary to recharge
an electric vehicle on-site; or
``(III) electrical rewiring, power
sharing plugs, or other installation
tasks directly related to and necessary
for the safe and effective functioning
of a QEP in a home or multifamily
building.
``(B) Home or multifamily building described.--A
home or multifamily building referred to in
subparagraph (A)(ii) is a home or multifamily building
that is certified, or the household of the homeowner of
which is certified, as applicable, as low- or moderate-
income.
``(C) Exclusions.--The terms `qualified
electrification project' and `QEP' do not include any
project with respect to which the appliance, system,
equipment, infrastructure, component, or other item
described in clause (i) or (ii) of subparagraph (A) is
not certified under the Energy Star program if, as of
the date on which the project is carried out, the item
is of a category for which a certification is provided
under that program.
``(12) Qualified provider.--The term `qualified provider'
means an electric utility, Tribal-owned entity or Tribally
Designated Housing Entity (TDHE), or commercial, nonprofit, or
government entity, including a retailer and a certified
contractor company, that provides services for which a rebate
may be provided pursuant to this section for 1 or more
portfolios that consist of 1 or more qualified electrification
projects.
``(13) Solar photovoltaic system.--The term `solar
photovoltaic system' means a system--
``(A) placed on-site at a home or multifamily
building, or as part of the community of the home or
multifamily building; and
``(B) that generates electricity from the sun
specifically for the home, multifamily building, or
community.
``(14) State.--The term `State' means a State, the District
of Columbia, or any territory or possession of the United
States.
``(15) Tribal community.--The term `Tribal community' means
a Tribal tract or Tribal block group.
``(16) Underserved community.--The term `underserved
community' means a community located in a census tract that is
identified by the Secretary as--
``(A) a low- or moderate-income community; or
``(B) a community of racial or ethnic minority
concentration.''.
(b) Conforming Amendments.--
(1) The table of contents for the Energy Policy Act of 2005
(Public Law 109-58; 119 Stat. 594) is amended by striking the
item relating to section 124 and inserting the following:
``Sec. 124. High-Efficiency Electric Home Rebate Program.''.
(2) Section 3201(c)(2)(A)(i) of the Energy Act of 2020 (42
U.S.C. 17232(c)(2)(A)(i)) is amended by striking ``(a)'' each
place it appears.
PART 2--BUILDING EFFICIENCY AND RESILIENCE
SEC. 30421. CRITICAL FACILITY MODERNIZATION.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $500,000,000, to
remain available through September 30, 2031, to provide financial
assistance to States to develop and implement State programs described
in subsection (d)(5) of section 362 of the Energy Policy and
Conservation Act (42 U.S.C. 6322), as part of an approved State energy
conservation plan under that section, to be distributed to States in
accordance with the formula for the State Energy Program established in
part 420 of title 10, Code of Federal Regulations (as in effect on
January 1, 2021), to carry out projects to improve the energy
resilience of public or nonprofit buildings, including projects to
increase the energy efficiency and grid integration of public or
nonprofit buildings or the renewable energy used at public or nonprofit
buildings.
(b) Use of Funds.--
(1) Guidelines.--Not later than 180 days after the date of
enactment of this Act, the Secretary shall issue guidelines for
measures for States to include in any program with respect to
which a State receives financial assistance under this section.
(2) Administrative expenses.--A State receiving financial
assistance under this section shall use not more than 10
percent for administrative purposes.
(3) No matching funds requirement.--The Secretary may not
require a State receiving financial assistance under this
section to provide matching funds.
(4) Exemption.--Activities carried out using funds
appropriated under subsection (a) shall not be subject to the
expenditure prohibitions and limitations of the State Energy
Program under section 420.18 of title 10, Code of Federal
Regulations.
(c) Definitions.--In this section:
(1) Energy resilience.--The term ``energy resilience''
means the ability to withstand and quickly recover from an
energy supply disruption.
(2) Public or nonprofit building.--The term ``public or
nonprofit building'' means a public or nonprofit building
described in section 362(d)(5)(B) of the Energy Policy and
Conservation Act (42 U.S.C. 6322(d)(5)(B)).
(3) State.--The term ``State'' has the meaning given the
term in section 3 of the Energy Policy and Conservation Act (42
U.S.C. 6202).
SEC. 30422. ASSISTANCE FOR LATEST AND ZERO BUILDING ENERGY CODE
ADOPTION.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Energy for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated--
(1) $100,000,000, to remain available until September 30,
2031, to carry out activities under part D of title III of the
Energy Policy and Conservation Act (42 U.S.C. 6321 through
6326) in accordance with subsection (b); and
(2) $200,000,000, to remain available until September 30,
2031, to carry out activities under part D of title III of the
Energy Policy and Conservation Act (42 U.S.C. 6321 through
6326) in accordance with subsection (c).
(b) Latest Building Energy Code.--The Secretary of Energy shall use
funds made available under subsection (a)(1) for grants to assist
States, and units of local government that have authority to adopt
building codes, to--
(1) adopt--
(A) a building energy code (or codes) for
residential buildings that meets or exceeds the 2021
International Energy Conservation Code, or achieves
equivalent or greater energy savings;
(B) a building energy code (or codes) for
commercial buildings that meets or exceeds the ANSI/
ASHRAE/IES Standard 90.1-2019, or achieves equivalent
or greater energy savings; or
(C) any combination of building energy codes
described in subparagraph (A) or (B); and
(2) implement a plan for the jurisdiction to achieve full
compliance with any building energy code adopted under
paragraph (1) in new and renovated residential or commercial
buildings, as applicable, which plan shall include active
training and enforcement programs and measurement of the rate
of compliance each year.
(c) Zero Energy Code.--The Secretary of Energy shall use funds made
available under subsection (a)(2) for grants to assist States, and
units of local government that have authority to adopt building codes,
to--
(1) adopt a building energy code (or codes) for residential
and commercial buildings that meets or exceeds the zero energy
provisions in the 2021 International Energy Conservation Code
or an equivalent stretch code; and
(2) implement a plan for the jurisdiction to achieve full
compliance with any building energy code adopted under
paragraph (1) in new and renovated residential and commercial
buildings, which plan shall include active training and
enforcement programs and measurement of the rate of compliance
each year.
(d) State Match.--The State cost share requirement under the item
relating to ``Department of Energy--Energy Conservation'' in title II
of the Department of the Interior and Related Agencies Appropriations
Act, 1985 (42 U.S.C. 6323a; 98 Stat. 1861) shall not apply to
assistance provided under this section.
(e) State Defined.--In this section, the term ``State'' has the
meaning given that term in section 3 of the Energy Policy and
Conservation Act (42 U.S.C. 6202).
(f) Administrative Costs.--Of the amounts made available under this
section, the Secretary shall reserve 5 percent for administrative costs
necessary to carry out this section.
PART 3--ZERO-EMISSIONS VEHICLE INFRASTRUCTURE
SEC. 30431. ZERO-EMISSIONS VEHICLE INFRASTRUCTURE GRANTS.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, to remain available
through September 30, 2028, to be distributed to States in accordance
with the formula for the State Energy Program established in part 420
of title 10, Code of Federal Regulations (as in effect on January 1,
2021)--
(1) $600,000,000 to carry out a program to provide
financial assistance to States to develop and implement State
programs described in subsection (d)(5) of section 362 of the
Energy Policy and Conservation Act (42 U.S.C. 6322), as part of
an approved State energy conservation plan under that section,
to carry out projects to build out publicly accessible level 2
electric vehicle supply equipment in rural communities or
underserved or disadvantaged communities;
(2) $200,000,000 to carry out a program to provide
financial assistance to States to develop and implement State
programs described in subsection (d)(5) of section 362 of the
Energy Policy and Conservation Act (42 U.S.C. 6322), as part of
an approved State energy conservation plan under that section,
to carry out projects to build out publicly accessible
networked direct current fast charge electric vehicle supply
equipment in rural communities or underserved or disadvantaged
communities; and
(3) $200,000,000 to carry out a program to provide
financial assistance to States to develop and implement State
programs described in subsection (d)(5) of section 362 of the
Energy Policy and Conservation Act (42 U.S.C. 6322), as part of
an approved State energy conservation plan under that section,
to carry out projects to build out hydrogen fueling stations in
rural communities or underserved or disadvantaged communities.
(b) Requirements.--
(1) Measures.--Not later than 180 days after the date of
enactment of this Act, the Secretary shall establish
requirements for measures to be included in any program with
respect to which a State receives financial assistance under
this section.
(2) Administrative expenses.--A State receiving financial
assistance under this section shall use not more than 5 percent
for administrative purposes.
(3) No matching funds requirement.--The Secretary may not
require a State receiving financial assistance under this
section to provide matching funds.
(4) Eligible entities.--Financial assistance provided by a
State using funds made available under this section shall only
be available to eligible entities.
(5) Third-party contracts.--A State or eligible entity may
enter into a contract with a private third-party entity for the
build out of electric vehicle supply equipment or hydrogen
fueling stations under subsection (a).
(6) Use of private property.--A State or eligible entity
may enter into an agreement for the use of publicly accessible
private property.
(7) Limitation.--The Secretary shall ensure that no entity
receives a profit for access to or hosting of electric vehicle
supply equipment or hydrogen fueling stations built out under a
contract entered into under paragraph (5) or pursuant to an
agreement entered into under paragraph (6), except that the
Secretary shall determine an appropriate amount of profit that
an entity may receive for the sale of electricity or hydrogen
and the operation and maintenance of such electric vehicle
supply equipment or hydrogen fueling stations.
(8) Reallocation of funds.--A State shall return to the
Secretary any funds received under subsection (a) that the
State does not award within 3 years of receiving such funds,
and the Secretary shall reallocate such funds to other States.
(c) Definitions.--In this section:
(1) Electric vehicle supply equipment.--The term ``electric
vehicle supply equipment'' means any conductors, including
ungrounded, grounded, and equipment grounding conductors,
electric vehicle connectors, attachment plugs, and all other
fittings, devices, power outlets, electrical equipment,
stationary energy storage systems, off-grid charging
installations, or apparatuses installed specifically for the
purpose of delivering energy to an electric vehicle or to a
battery intended to be used in an electric vehicle.
(2) Eligible entity.--The term ``eligible entity'' means a
local, Tribal, or territorial government, a not-for-profit
entity, a nonprofit entity, a metropolitan planning
organization, or an entity with fewer than 50 employees, as
determined by the Secretary.
(3) Level 2 electric vehicle supply equipment.--The term
``level 2 electric vehicle supply equipment'' means electric
vehicle supply equipment that provides an alternating current
power source at a minimum of 208 volts.
(4) Networked direct current fast charge electric vehicle
supply equipment.--The term ``networked direct current fast
charge electric vehicle supply equipment'' means electric
vehicle supply equipment that is capable of providing a direct
current power source at a minimum of 50 kilowatts and is
enabled to connect to a network to facilitate at least data
collection and access.
(5) Private third-party entity.--The term ``private third-
party entity'' means a non-governmental entity, including a
private business, that is able to contract with the State or an
eligible entity to carry out projects to build out electric
vehicle supply equipment or hydrogen fueling stations.
(6) Publicly accessible.--The term ``publicly accessible''
means available to members of the public, including within or
around--
(A) multiunit housing structures;
(B) workplaces;
(C) commercial locations that are accessible for a
minimum of 12 hours per day at least 5 days a week, and
capable of being monitored remotely; or
(D) other locations that are accessible for a
minimum of 12 hours per day at least 5 days a week, and
capable of being monitored remotely.
(7) Secretary.--The term ``Secretary'' means the Secretary
of Energy.
(8) Underserved or disadvantaged community.--The term
``underserved or disadvantaged community'' means a community or
geographic area that is identified by the Secretary as--
(A) a low-income community;
(B) a Tribal community;
(C) having a disproportionately low number of
electric vehicle charging stations per capita, compared
to similar areas; or
(D) disproportionately vulnerable to, or bearing a
disproportionate burden of, any combination of
economic, social, environmental, or climate stressors.
PART 4--DOE LOAN AND GRANT PROGRAMS
SEC. 30441. FUNDING FOR DEPARTMENT OF ENERGY LOAN PROGRAMS OFFICE.
(a) Commitment Authority.--In addition to commitment authority
otherwise available and previously provided, the Secretary of Energy
may make commitments to guarantee loans for eligible projects under
section 1703 of the Energy Policy Act of 2005 up to a total principal
amount of $40,000,000,000, to remain available until September 30,
2026: Provided, That for amounts collected pursuant to section
1702(b)(2) of the Energy Policy Act of 2005, the source of such payment
received from borrowers may not be a loan or other debt obligation that
is guaranteed by the Federal Government: Provided further, That none of
the loan guarantee authority made available by this section shall be
available for any project unless the President has certified in advance
in writing that the loan guarantee and the project comply with the
provisions under this section: Provided further, That none of such loan
guarantee authority made available by this section shall be available
for commitments to guarantee loans for any projects where funds,
personnel, or property (tangible or intangible) of any Federal agency,
instrumentality, personnel, or affiliated entity are expected to be
used (directly or indirectly) through acquisitions, contracts,
demonstrations, exchanges, grants, incentives, leases, procurements,
sales, other transaction authority, or other arrangements, to support
the project or to obtain goods or services from the project: Provided
further, That the previous proviso shall not be interpreted as
precluding the use of the loan guarantee authority provided by this
section for commitments to guarantee loans for--
(1) projects as a result of such projects benefitting from
otherwise allowable Federal tax benefits;
(2) projects as a result of such projects benefitting from
being located on Federal land pursuant to a lease or right-of-
way agreement for which all consideration for all uses is--
(A) paid exclusively in cash;
(B) deposited in the Treasury as offsetting
receipts; and
(C) equal to the fair market value;
(3) projects as a result of such projects benefitting from
the Federal insurance program under section 170 of the Atomic
Energy Act of 1954 (42 U.S.C. 2210); or
(4) electric generation projects using transmission
facilities owned or operated by a Federal Power Marketing
Administration or the Tennessee Valley Authority that have been
authorized, approved, and financed independent of the project
receiving the guarantee.
(b) Appropriation.--In addition to amounts otherwise available and
previously provided, there is appropriated to the Secretary of Energy
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $3,600,000,000, to remain available until September 30,
2026, for the costs of guarantees made under section 1703 of the Energy
Policy Act of 2005, using the loan guarantee authority provided under
subsection (a) of this section.
(c) Administrative Expenses.--Of the amount made available under
subsection (b), the Secretary of Energy shall reserve 3 percent for
administrative expenses to carry out title XVII of the Energy Policy
Act of 2005 and for carrying out section 1702(h)(3) of such Act.
SEC. 30442. ADVANCED TECHNOLOGY VEHICLE MANUFACTURING.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Energy for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$3,000,000,000, to remain available until September 30, 2028, for the
costs of--
(1) providing direct loans under section 136(d) of the
Energy Independence and Security Act of 2007 (42 U.S.C.
17013(d)); and
(2) providing direct loans, in accordance with section 136
of such Act, for reequipping, expanding, or establishing a
manufacturing facility in the United States to produce, or for
engineering integration performed in the United States of--
(A) a medium duty vehicle or a heavy duty vehicle;
or
(B) any of the following that emit, under any
possible operational mode or condition, zero exhaust
emissions of any greenhouse gas:
(i) A train or locomotive.
(ii) A maritime vessel.
(iii) An aircraft.
(iv) Hyperloop technology.
(b) Administrative Costs.--The Secretary shall reserve $25,000,000
of amounts made available under subsection (a) for administrative costs
of providing loans as described in subsection (a).
(c) Elimination of Loan Program Cap.--Section 136(d)(1) of the
Energy Independence and Security Act of 2007 (42 U.S.C. 17013(d)(1)) is
amended by striking ``a total of not more than $25,000,000,000 in''.
SEC. 30443. DOMESTIC MANUFACTURING CONVERSION GRANTS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Energy for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$3,500,000,000, to remain available until expended, for grants relating
to domestic production of plug-in electric hybrid, plug-in electric
drive, and hydrogen fuel cell electric vehicles, in accordance with
section 712 of the Energy Policy Act of 2005 (42 U.S.C. 16062).
(b) Administrative Costs.--The Secretary shall reserve 3 percent of
amounts made available under subsection (a) for administrative costs of
making grants described in such subsection (a) pursuant to section 712
of the Energy Policy Act of 2005 (42 U.S.C. 16062).
SEC. 30444. ENERGY COMMUNITY REINVESTMENT FINANCING.
Title XVII of the Energy Policy Act of 2005 is amended by inserting
after section 1705 (42 U.S.C. 16516) the following:
``SEC. 1706. ENERGY COMMUNITY REINVESTMENT FINANCING PROGRAM.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $5,000,000,000, to
remain available until September 30, 2026, for the cost of providing
financial support under this section, the gross principal amount of
which shall not exceed $250,000,000,000.
``(b) Establishment.--Notwithstanding section 1702(f) and section
1703, and not later than 180 days after the date of enactment of this
section, the Secretary shall establish a program to provide financial
support, in such form and on such terms and conditions as the Secretary
determines appropriate, to eligible entities for the purpose of making
or enabling low-carbon reinvestments in energy communities, which such
reinvestments may include--
``(1) supporting workers who are or have been engaged in
providing, or have been affected by the provision of, energy-
intensive goods or services by helping such workers find
employment opportunities, including by providing training and
education;
``(2) redeveloping a community that is or was engaged in
providing, or has been affected by the provision of, energy-
intensive goods or services;
``(3) accelerating remediation of environmental damage
caused by the provision of energy-intensive goods or services;
and
``(4) mitigating the effects on customers of any
significant reduction in the carbon intensity of goods or
services provided by the eligible entity, including by the
cost-effective abatement of greenhouse gas emissions from
continuing operations and the repowering, retooling,
repurposing, redeveloping, or remediating of any long-lived
assets, lands, or infrastructure currently or previously used
by the eligible entity primarily to support the provision of
energy-intensive goods or services.
``(c) Application Requirement.--To apply for financial support
provided under this section, an eligible entity shall submit to the
Secretary an application at such time, in such manner, and containing
such information as the Secretary may require, which such application
shall include--
``(1) a detailed plan describing the activities to be
carried out in accordance with subsection (b), including
activities for the measurement, monitoring, and verification of
emissions of greenhouse gases; and
``(2) if the eligible entity is a utility subject to
regulation by a State commission or other State regulatory
authority, assurances, as determined appropriate by the
Secretary, that such eligible entity shall pass through any
financial benefit from the provision of any financial support
under this section to its customers or energy communities.
``(d) Other Requirements.--
``(1) Fees.--Notwithstanding section 1702(h)(1), the
Secretary shall charge and collect a fee from each eligible
entity that received financial support provided under this
section in an amount the Secretary determines sufficient to
cover applicable administrative expenses (including any costs
associated with third party consultants engaged by the
Secretary).
``(2) Specific appropriation or contribution.--Any cost for
any financial support provided under this section shall be paid
in accordance with subsection (b) of section 1702 (for purposes
of which any reference in such subsection to a guarantee shall
be considered to be a reference to financial support).
``(e) Definitions.--In this section:
``(1) Cost.--Notwithstanding section 1701, the term `cost'
has the meaning given such term in section 502 of the Federal
Credit Reform Act of 1990 (2 U.S.C. 661a).
``(2) Eligible entity.--The term `eligible entity' means
any entity that is directly affiliated with the provision of
energy-intensive goods or services.
``(3) Energy community.--The term `energy community' means
a community whose members are or were engaged in providing, or
have been affected by the provision of, energy-intensive goods
and services.
``(4) Financial support.--The term `financial support'
means any credit product or support the Secretary determines
appropriate to implement this section, including--
``(A) a line of credit; and
``(B) a guarantee, including of a letter of credit
for the purposes of subsection (b)(3).''.
SEC. 30445. TRIBAL ENERGY LOAN GUARANTEE PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Energy for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$200,000,000, to remain available until September 30, 2028, to carry
out section 2602(c) of the Energy Policy Act of 1992 (25 U.S.C.
3502(c)).
(b) Inclusions in Title XVII Definition of Guarantee.--Section
1701(4)(B) of the Energy Policy Act of 2005 (42 U.S.C. 16511(4)(B)) is
amended by striking the period at the end and inserting ``and, for
purposes of minimizing financing costs, includes a guarantee by the
Secretary of 100 percent of the unpaid principal and interest due on
any obligation to the Federal Financing Bank.''.
(c) Department of Energy Tribal Energy Loan Guarantee Program.--
Section 2602(c) of the Energy Policy Act of 1992 (25 U.S.C. 3502(c)) is
amended--
(1) in paragraph (1), by striking ``(as defined in section
502 of the Federal Credit Reform Act of 1990 (2 U.S.C. 661a))
for an amount equal to not more than 90 percent of'' and
inserting ``(as defined in section 1701 of the Energy Policy
Act of 2005 (42 U.S.C. 16511)) for''; and
(2) in paragraph (4), by striking ``$2,000,000,000'' and
inserting ``$20,000,000,000''.
PART 5--ELECTRIC TRANSMISSION
SEC. 30451. TRANSMISSION LINE AND INTERTIE INCENTIVES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Energy for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated, to remain
available until September 30, 2030, $1,500,000,000 for purposes of
providing grants under subsection (b) and for administrative expenses
associated with carrying out this section, and $500,000,000 for the
costs of providing direct loans under subsection (b): Provided, That
the Secretary shall not enter into any loan agreement pursuant to this
section that could result in disbursements after September 30, 2031, or
any grant agreement pursuant to this section that could result in any
outlays after September 30, 2031: Provided further, That none of such
loan authority made available by this section shall be available for
loans for any projects where funds, personnel, or property (tangible or
intangible) of any Federal agency, instrumentality, personnel, or
affiliated entity are expected to be used (directly or indirectly)
through acquisitions, contracts, demonstrations, exchanges, grants,
incentives, leases, procurements, sales, other transaction authority,
or other arrangements to support the project or to obtain goods or
services from the project: Provided further, That the previous proviso
shall not be interpreted as precluding the use of the loan authority
provided by this section for commitments to loans for: (1) projects
benefitting from otherwise allowable Federal tax benefits; (2) projects
benefitting from being located on Federal land pursuant to a lease or
right-of-way agreement for which all consideration for all uses is: (A)
paid exclusively in cash; (B) deposited in the Treasury as offsetting
receipts; and (C) equal to the fair market value; (3) projects
benefitting from the Federal insurance program under section 170 of the
Atomic Energy Act of 1954 (42 U.S.C. 2210); or (4) electric generation
projects using transmission facilities owned or operated by a Federal
Power Marketing Administration or the Tennessee Valley Authority that
have been authorized, approved, and financed independent of the project
receiving the guarantee: Provided further, That none of the loan
authority made available by this section shall be available for any
project unless the President has certified in advance in writing that
the loan and the project comply with the provisions under this section.
(b) In General.--Except as provided in subsection (c), the
Secretary of Energy may provide grants and direct loans to eligible
entities to construct new, or make upgrades to existing, eligible
transmission lines or eligible interties, including the related
facilities thereof, if the Secretary of Energy determines that such
construction or upgrade would support--
(1) a more robust and resilient electric grid; and
(2) the integration of electricity from a clean energy
facility into the electric grid.
(c) Other Requirements.--
(1) Interest rates.--The Secretary of Energy shall
determine the rate of interest to charge on direct loans
provided under subsection (b) by taking into consideration
market yields on outstanding marketable obligations of the
United States of comparable maturities as of the date the loan
is disbursed.
(2) Recovery of costs for grants.--A grant provided under
this section may not be used to cover the portion of costs for
the construction of new, or for making upgrades to existing,
eligible transmission lines or eligible interties, including
the related facilities thereof, that are approved for recovery
through a Transmission Organization, regional planning
authority, governing or ratemaking body of an electric
cooperative, State commission, or another similar body.
(3) No duplicate assistance.--No eligible entity may
receive both a grant and a direct loan for the same
construction of, or upgrade to, an eligible transmission line
or eligible intertie under this section.
(d) Definitions.--In this section:
(1) Clean energy facility.--The term ``clean energy
facility'' means any electric generating unit that does not
emit carbon dioxide.
(2) Direct loan.--The term ``direct loan'' means a
disbursement of funds by the Government to a non-Federal
borrower under a contract that requires the repayment of such
funds with or without interest. The term includes the purchase
of, or participation in, a loan made by another lender and
financing arrangements that defer payment for more than 90
days, including the sale of a government asset on credit terms.
(3) Eligible entity.--The term ``eligible entity'' means a
non-Federal entity.
(4) Eligible intertie.--The term ``eligible intertie''
means--
(A) any interties across the seam between the
Western Interconnection and the Eastern
Interconnection;
(B) the Pacific Northwest-Pacific Southwest
Intertie;
(C) any interties between the Electric Reliability
Council of Texas and the Western Interconnection or the
Eastern Interconnection; or
(D) such other interties that the Secretary
determines contribute to--
(i) a more robust and resilient electric
grid; and
(ii) the integration of electricity from a
clean energy facility into the electric grid.
(5) Eligible transmission line.--The term ``eligible
transmission line'' means an electric power transmission line
that--
(A) in the case of new construction under
subsection (b), has a transmitting capacity of not less
than 1,000 megawatts;
(B) in the case of an upgrade made under subsection
(b), the upgrade to which will increase its
transmitting capacity by not less than 500 megawatts;
and
(C) is capable of transmitting electricity--
(i) across any eligible intertie;
(ii) from an offshore wind generating
facility; or
(iii) along a route, or in a corridor,
determined by the Secretary of Energy to be
necessary to meet interregional or national
electricity transmission needs.
(6) State commission; transmission organization.--The terms
``State commission'' and ``Transmission Organization'' have the
meanings given such terms in section 3 of the Federal Power Act
(16 U.S.C. 796).
SEC. 30452. GRANTS TO FACILITATE THE SITING OF INTERSTATE ELECTRICITY
TRANSMISSION LINES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Energy for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$800,000,000, to remain available until September 30, 2029, for making
grants in accordance with this section and for administrative expenses
associated with carrying out this section.
(b) Use of Funds.--
(1) In general.--The Secretary may make a grant under this
section to a siting authority for, with respect to a covered
transmission project, any of the following activities:
(A) Studies and analyses of the impacts of the
covered transmission project.
(B) Examination of up to 3 alternate siting
corridors within which the covered transmission project
feasibly could be sited.
(C) Hosting and facilitation of negotiations in
settlement meetings involving the siting authority, the
covered transmission project applicant, and opponents
of the covered transmission project, for the purpose of
identifying and addressing issues that are preventing
approval of the application relating to the siting or
permitting of the covered transmission project.
(D) Participation by the siting authority in
regulatory proceedings or negotiations in another
jurisdiction, or under the auspices of a Transmission
Organization (as defined in section 3 of the Federal
Power Act (16 U.S.C. 796)) that is also considering the
siting or permitting of the covered transmission
project.
(E) Participation by the siting authority in
regulatory proceedings at the Federal Energy Regulatory
Commission or a State regulatory commission for
determining applicable rates and cost allocation for
the covered transmission project.
(F) Other measures and actions that may improve the
chances of, and shorten the time required for, approval
by the siting authority of the application relating to
the siting or permitting of the covered transmission
project, as the Secretary determines appropriate.
(2) Economic development.--The Secretary may make a grant
under this section to a siting authority, or other State,
local, or Tribal governmental entity, for economic development
activities for communities that may be affected by the
construction and operation of a covered transmission project,
provided that the Secretary shall not enter into any grant
agreement pursuant to this section that could result in any
outlays after September 30, 2031.
(c) Conditions.--
(1) Final decision on application.--In order to receive a
grant for an activity described in subsection (b)(1), the
Secretary shall require a siting authority to agree, in
writing, to reach a final decision on the application relating
to the siting or permitting of the applicable covered
transmission project not later than 2 years after the date on
which such grant is provided, unless the Secretary authorizes
an extension for good cause.
(2) Federal share.--The Federal share of the cost of an
activity described in subparagraph (D) or (E) of subsection
(b)(1) shall not exceed 50 percent.
(3) Economic development.--The Secretary may only disburse
grant funds for economic development activities under
subsection (b)(2)--
(A) to a siting authority upon approval by the
siting authority of the applicable covered transmission
project; and
(B) to any other State, local, or Tribal
governmental entity upon commencement of construction
of the applicable covered transmission project in the
area under the jurisdiction of the entity.
(d) Returning Funds.--If a siting authority that receives a grant
for an activity described in subsection (b)(1) fails to use all grant
funds within 2 years of receipt, the siting authority shall return to
the Secretary any such unused funds.
(e) Definitions.--In this section:
(1) Covered transmission project.--The term ``covered
transmission project'' means a high-voltage interstate or
offshore electricity transmission line--
(A) that is proposed to be constructed and to
operate at a minimum of 275 kilovolts of either
alternating-current or direct-current electric energy
by an entity; and
(B) for which such entity has applied, or informed
a siting authority of such entity's intent to apply,
for regulatory approval.
(2) Siting authority.--The term ``siting authority'' means
a State, local, or Tribal governmental entity with authority to
make a final determination regarding the siting, permitting, or
regulatory status of a covered transmission project that is
proposed to be located in an area under the jurisdiction of the
entity.
(3) State.--The term ``State'' means a State, the District
of Columbia, or any territory or possession of the United
States.
SEC. 30453. ORGANIZED WHOLESALE ELECTRICITY MARKET TECHNICAL ASSISTANCE
GRANTS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $40,000,000, to
remain available until fiscal year 2031, for purposes of carrying out a
program to provide--
(1) technical assistance and grants to States to evaluate
forming, participating in, expanding, or improving organized
wholesale electricity markets; and
(2) grants to States to procure data or technology systems
related to forming, participating in, expanding, or improving
organized wholesale electricity markets.
(b) Applications.--To apply for technical assistance or a grant
provided under this section, a State shall submit to the Secretary an
application at such time, in such manner, and containing such
information as the Secretary may require.
(c) Definitions.--In this section:
(1) Independent system operator; regional transmission
organization.--The terms ``Independent System Operator'' and
``Regional Transmission Organization'' have the meanings given
such terms in section 3 of the Federal Power Act (16 U.S.C.
796).
(2) Organized wholesale electricity market.--The term
``organized wholesale electricity market'' means an Independent
System Operator or a Regional Transmission Organization.
(3) Secretary.--The term ``Secretary'' means the Secretary
of Energy.
(4) State.--The term ``State'' means a State or the
District of Columbia.
SEC. 30454. INTERREGIONAL AND OFFSHORE WIND ELECTRICITY TRANSMISSION
PLANNING, MODELING, AND ANALYSIS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Energy for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2031, to carry
out this section.
(b) Use of Funds.--The Secretary of Energy shall use amounts made
available under subsection (a) to--
(1) pay expenses associated with convening relevant
stakeholders, including States, generation and transmission
developers, regional transmission organizations, independent
system operators, environmental organizations, electric
utilities, and other stakeholders the Secretary determines
appropriate, to address the development of interregional
electricity transmission and transmission of electricity that
is generated by offshore wind; and
(2) conduct planning, modeling, and analysis regarding
interregional electricity transmission and transmission of
electricity that is generated by offshore wind, taking into
account the local, regional, and national economic,
reliability, resilience, security, public policy, and
environmental benefits of interregional electricity
transmission and transmission of electricity that is generated
by offshore wind, including planning, modeling, and analysis,
as the Secretary determines appropriate, pertaining to--
(A) clean energy integration into the electric
grid, including the identification of renewable energy
zones;
(B) the effects of changes in weather due to
climate change on the reliability and resilience of the
electric grid;
(C) cost allocation methodologies that facilitate
the expansion of the bulk power system;
(D) the benefits of coordination between generator
interconnection processes and transmission planning
processes;
(E) the effect of increased electrification on the
electric grid;
(F) power flow modeling;
(G) the benefits of increased interconnections or
interties between or among the Western Interconnection,
the Eastern Interconnection, the Electric Reliability
Council of Texas, and other interconnections, as
applicable;
(H) the cooptimization of transmission and
generation, including variable energy resources, energy
storage, and demand-side management;
(I) the opportunities for use of nontransmission
alternatives, energy storage, and grid-enhancing
technologies;
(J) economic development opportunities for
communities arising from development of interregional
electricity transmission and transmission of
electricity that is generated by offshore wind;
(K) evaluation of existing rights-of-way and the
need for additional transmission corridors; and
(L) a planned national transmission grid, which
would include a networked transmission system to
optimize the existing grid for interconnection of
offshore wind farms.
PART 6--ENVIRONMENTAL REVIEWS
SEC. 30461. DEPARTMENT OF ENERGY.
In addition to amounts otherwise available, there is appropriated
to the Department of Energy for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $125,000,000, to remain
available until September 30, 2031, to provide for the development of
more efficient, accurate, and timely reviews for planning, permitting,
and approval processes through the hiring and training of personnel,
the development of programmatic documents, the procurement of technical
or scientific services for reviews, the development of data or
information systems, stakeholder and community engagement, the purchase
of new equipment for analysis, and the development of geographic
information systems and other analysis tools, techniques, and guidance
to improve agency transparency, accountability, and public engagement.
SEC. 30462. FEDERAL ENERGY REGULATORY COMMISSION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Federal Energy Regulatory Commission for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$75,000,000, to remain available until September 30, 2031, to provide
for the development of more efficient, accurate, and timely reviews for
planning, permitting, and approval processes through the hiring and
training of personnel, the development of programmatic documents, the
procurement of technical or scientific services for reviews, the
development of data or information systems, stakeholder and community
engagement, the purchase of new equipment for analysis, and the
development of geographic information systems and other analysis tools,
techniques, and guidance to improve agency transparency,
accountability, and public engagement.
(b) Fees and Charges.--Section 3401(a) of the Omnibus Budget
Reconciliation Act of 1986 (42 U.S.C. 7178(a)) shall not apply to the
costs incurred by the Federal Energy Regulatory Commission in carrying
out this section.
PART 7--INDUSTRIAL
SEC. 30471. ADVANCED INDUSTRIAL FACILITIES DEPLOYMENT PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Energy for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$4,000,000,000, to remain available until September 30, 2026, to carry
out this section.
(b) Program.--The Secretary shall use funds appropriated by
subsection (a) to establish a program to provide financial assistance,
on a competitive basis, to eligible entities to carry out projects
for--
(1) the purchase and installation, or implementation, of
advanced industrial technology at an eligible facility;
(2) retrofits, upgrades to, or operational improvements at
an eligible facility to install or implement advanced
industrial technology; or
(3) engineering studies and other work needed to prepare an
eligible facility for activities described in paragraph (1) or
(2).
(c) Application.--To be eligible to receive financial assistance
under the program established under subsection (b), an eligible entity
shall submit to the Secretary an application at such time, in such
manner, and containing such information as the Secretary may require,
including the expected greenhouse gas emissions reductions to be
achieved by carrying out the project.
(d) Priority.--In providing financial assistance under the program
established under subsection (b), the Secretary shall give priority
consideration to projects on the basis of, as determined by the
Secretary--
(1) the expected greenhouse gas emissions reductions to be
achieved by carrying out the project;
(2) the extent to which the project would provide the
greatest benefit for the greatest number of people within the
area in which the eligible facility is located; and
(3) whether the eligible entity participates or would
participate in a partnership with purchasers of the output of
the eligible facility.
(e) Cost Share.--The Secretary may require an eligible entity to
provide not more than 50 percent of the cost of a project carried out
pursuant to this section.
(f) Administrative Costs.--The Secretary shall reserve $200,000,000
of amounts made available under subsection (a) for administrative costs
of carrying out this section.
(g) Definitions.--
(1) Advanced industrial technology.--The term ``advanced
industrial technology'' means technology or processes designed
to accelerate greenhouse gas emissions reduction progress to
net-zero at an eligible facility, as determined by the
Secretary, including--
(A) industrial energy efficiency technologies;
(B) equipment to electrify industrial processes;
(C) equipment to utilize low- or zero-carbon fuels,
feedstocks, and energy sources;
(D) low- or zero-carbon process heat systems; and
(E) carbon capture, transport, utilization, and
storage systems.
(2) Eligible entity.--The term ``eligible entity'' means
the owner or operator of an eligible facility.
(3) Eligible facility.--The term ``eligible facility''
means a domestic, non-Federal, nonpower industrial or
manufacturing facility engaged in energy-intensive industrial
processes, including production processes for iron, steel,
steel mill products, aluminum, cement, concrete, glass, pulp,
paper, and industrial ceramics.
(4) Financial assistance.--The term ``financial
assistance'' means a grant, rebate, or cooperative agreement.
(5) Secretary.--The term ``Secretary'' means the Secretary
of Energy.
PART 8--OTHER ENERGY MATTERS
SEC. 30481. OVERSIGHT.
In addition to amounts otherwise available, there is appropriated
to the Department of Energy for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $5,000,000, to remain
available until September 30, 2031, for oversight by the Department of
Energy Office of Inspector General of the Department of Energy
activities for which funding is appropriated in this subtitle.
SEC. 30482. ENERGY INFORMATION ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Administrator of the Energy Information Administration for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $40,000,000, to remain available until September 30,
2031, for data collection, research, and analysis activities.
Subtitle E--Affordable Health Care Coverage
SEC. 30601. ENSURING AFFORDABILITY OF COVERAGE FOR CERTAIN LOW-INCOME
POPULATIONS.
(a) Reducing Cost Sharing Under Qualified Health Plans.--Section
1402 of the Patient Protection and Affordable Care Act (42 U.S.C.
18071) is amended--
(1) in subsection (b)--
(A) in paragraph (2), by inserting ``(or, with
respect to plan years 2023, 2024, and 2025, whose
household income does not exceed 400 percent of the
poverty line for a family of the size involved)''
before the period; and
(B) in the matter following paragraph (2), by
adding at the end the following new sentence: ``In the
case of an individual who is determined at any point to
have a household income for 2022 that does not exceed
138 percent of the poverty line for a family of the
size involved, such individual shall, for each month
during such year, be treated as having a household
income equal to 100 percent for purposes of applying
this section.''; and
(2) in subsection (c)--
(A) in paragraph (1)(A), in the matter preceding
clause (i), by inserting ``, with respect to eligible
insureds (other than, with respect to plan years 2023,
2024, and 2025, specified enrollees (as defined in
paragraph (6)(C))),'' after ``first be achieved'';
(B) in paragraph (2), in the matter preceding
subparagraph (A), by inserting ``with respect to
eligible insureds (other than, with respect to plan
years 2023, 2024, and 2025, specified enrollees)''
after ``under the plan'';
(C) in paragraph (3)--
(i) in subparagraph (A), by striking ``this
subsection'' and inserting ``paragraph (1) or
(2)''; and
(ii) in subparagraph (B), by striking
``this section'' and inserting ``paragraphs (1)
and (2)''; and
(D) by adding at the end the following new
paragraph:
``(6) Special rule for specified enrollees.--
``(A) In general.--The Secretary shall establish
procedures under which the issuer of a qualified health
plan to which this section applies shall reduce cost-
sharing under the plan with respect to months occurring
during plan years 2023, 2024, and 2025 for enrollees
who are specified enrollees (as defined in subparagraph
(C)) in a manner sufficient to increase the plan's
share of the total allowed costs of benefits provided
under the plan to 99 percent of such costs.
``(B) Methods for reducing cost sharing.--
``(i) In general.--An issuer of a qualified
health plan making reductions under this
paragraph shall notify the Secretary of such
reductions and the Secretary shall, out of
funds made available under clause (ii), make
periodic and timely payments to the issuer
equal to 12 percent of the total allowed costs
of benefits provided under each such plan to
specified enrollees during plan years 2023,
2024, and 2025.
``(ii) Appropriation.--In addition to
amounts otherwise available, there are
appropriated, out of any money in the Treasury
not otherwise appropriated, such sums as may be
necessary to the Secretary to make payments
under clause (i).
``(C) Specified enrollee defined.--For purposes of
this section, the term `specified enrollee' means, with
respect to a plan year, an eligible insured who is
determined at any point to have a household income for
such plan year that does not exceed 138 percent of the
poverty line for a family of the size involved. Such
insured shall be deemed to be a specified enrollee for
each month in such plan year.''.
(b) Open Enrollments Applicable to Certain Lower-income
Populations.--Section 1311(c) of the Patient Protection and Affordable
Care Act (42 U.S.C. 18031(c)) is amended--
(1) in paragraph (6)--
(A) in subparagraph (C), by striking at the end
``and'';
(B) in subparagraph (D), by striking the period at
the end and inserting ``; and''; and
(C) by adding at the end the following new
subparagraph:
``(E) with respect to a qualified health plan with
respect to which section 1402 applies, for months
occurring during the period beginning on January 1,
2022, and ending on December 31, 2025, enrollment
periods described in subparagraph (A) of paragraph (8)
for individuals described in subparagraph (B) of such
paragraph.''; and
(2) by adding at the end the following new paragraph:
``(8) Special enrollment period for certain low-income
populations.--
``(A) In general.--The enrollment period described
in this paragraph is, in the case of an individual
described in subparagraph (B), the continuous period
beginning on the first day that such individual is so
described.
``(B) Individual described.--For purposes of
subparagraph (A), an individual described in this
subparagraph is an individual--
``(i) with a household income that does not
exceed 138 percent of the poverty line for a
family of the size involved; and
``(ii) who is not eligible for minimum
essential coverage (as defined in section
5000A(f) of the Internal Revenue Code of 1986),
other than for coverage described in any of
subparagraphs (B) through (E) of paragraph (1)
of such section.''.
(c) Additional Benefits for Certain Low-income Individuals for Plan
Years 2024 and 2025.--Section 1301(a) of the Patient Protection and
Affordable Care Act (42 U.S.C. 18021(a)) is amended--
(1) in paragraph (1)--
(A) in subparagraph (B), by striking ``and'' at the
end;
(B) in subparagraph (C)(iv), by striking the period
and inserting ``; and''; and
(C) by adding at the end the following new
subparagraph:
``(D) provides, with respect to a plan offered in
the silver level of coverage to which section 1402
applies during plan year 2024 and 2025, for benefits
described in paragraph (5) in the case of an individual
who has a household income that does not exceed 138
percent of the poverty line for a family of the size
involved, and who is eligible to receive cost-sharing
reductions under section 1402.''; and
(2) by adding at the end the following new paragraph:
``(5) Additional benefits for certain low-income
individuals for plan year 2024 and 2025.--
``(A) In general.--
``(i) Benefits.--For purposes of paragraph
(1)(D), the benefits described in this
paragraph to be provided by a qualified health
plan are benefits consisting of--
``(I) non-emergency medical
transportation services (as described
in section 1902(a)(4) of the Social
Security Act) for which Federal
payments would have been available
under title XIX of the Social Security
Act had such services been furnished to
an individual enrolled under a State
plan (or waiver of such plan) under
such title; and
``(II) services described in
subsection (a)(4)(C) of section 1905 of
such Act for which Federal payments
would have been so available;
which are not otherwise provided under such
plan as part of the essential health benefits
package described in section 1302(a).
``(ii) Condition on provision of
benefits.--Benefits described in this paragraph
shall be provided--
``(I) without any restriction on
the choice of a qualified provider from
whom an individual may receive such
benefits; and
``(II) without any imposition of
cost sharing.
``(B) Payments for additional benefits.--
``(i) In general.--An issuer of a qualified
health plan making payments for services
described in subparagraph (A) furnished to
individuals described in paragraph (1)(D)
during plan year 2024 or 2025 shall notify the
Secretary of such payments and the Secretary
shall, out of funds made available under clause
(ii), make periodic and timely payments to the
issuer equal to payments for such services so
furnished.
``(ii) Appropriation.--In addition to
amounts otherwise available, there is
appropriated, out of any money in the Treasury
not otherwise appropriated, such sums as may be
necessary to the Secretary to make payments
under clause (i).''.
(d) Education and Outreach Activities.----
(1) In general.--Section 1321(c) of the Patient Protection
and Affordable Care Act (42 U.S.C. 18041(c)) is amended by
adding at the end the following new paragraph:
``(3) Outreach and educational activities.--
``(A) In general.--In the case of an Exchange
established or operated by the Secretary within a State
pursuant to this subsection, the Secretary shall carry
out outreach and educational activities for purposes of
informing individuals described in section
1902(a)(10)(A)(i)(VIII) of the Social Security Act who
reside in States that have not expended amounts under a
State plan (or waiver of such plan) under title XIX of
such Act for all such individuals about qualified
health plans offered through the Exchange, including by
informing such individuals of the availability of
coverage under such plans and financial assistance for
coverage under such plans. Such outreach and
educational activities shall be provided in a manner
that is culturally and linguistically appropriate to
the needs of the populations being served by the
Exchange (including hard-to-reach populations, such as
racial and sexual minorities, limited English
proficient populations, individuals residing in areas
where the unemployment rates exceeds the national
average unemployment rate, individuals in rural areas,
veterans, and young adults).
``(B) Limitation on use of funds.--No funds
appropriated under this paragraph shall be used for
expenditures for promoting non-ACA compliant health
insurance coverage.
``(C) Non-aca compliant health insurance
coverage.--For purposes of subparagraph (B):
``(i) The term `non-ACA compliant health
insurance coverage' means health insurance
coverage, or a group health plan, that is not a
qualified health plan.
``(ii) Such term includes the following:
``(I) An association health plan.
``(II) Short-term limited duration
insurance.
``(D) Funding.--In addition to amounts otherwise
available, there is appropriated, out of any money in
the Treasury not otherwise appropriated, to remain
available until expended, $105,000,000 for fiscal year
2022 to carry out this paragraph, of which--
``(i) $15,000,000 shall be used to carry
out this paragraph in fiscal year 2022; and
``(ii) $30,000,000 shall be used to carry
out this paragraph for each of fiscal years
2023 through 2025.''.
(2) Navigator program.--Section 1311(i)(6) of the Patient
Protection and Affordable Care Act (42 U.S.C. 18031(i)(6)) is
amended--
(A) by striking ``Funding.--Grants under'' and
inserting ``Funding.--
``(A) State exchanges.--Grants under''; and
(B) by adding at the end the following new
subparagraph:
``(B) Federal exchanges.--For purposes of carrying
out this subsection, with respect to an Exchange
established and operated by the Secretary within a
State pursuant to section 1321(c), the Secretary shall
obligate not less than $10,000,000 out of amounts
collected through the user fees on participating health
insurance issuers pursuant to section 156.50 of title
45, Code of Federal Regulations (or any successor
regulations) for fiscal year 2022, and not less than
$20,000,000 for each of fiscal years 2023, 2024, and
2025. Such amount so obligated for a fiscal year shall
remain available until expended.''.
(e) Funding.--In addition to amounts otherwise available, there is
appropriated to the Secretary of Health and Human Services for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$65,000,000, to remain available until expended, for purposes of
carrying out the provisions of, and the amendments made by, this
section, section 30602, and section 30603.
SEC. 30602. ESTABLISHING A HEALTH INSURANCE AFFORDABILITY FUND.
(a) In General.--Subtitle D of title I of the Patient Protection
and Affordable Care Act is amended by inserting after section 1343 (42
U.S.C. 18063) the following new part:
``PART 6--IMPROVE HEALTH INSURANCE AFFORDABILITY FUND
``SEC. 1351. ESTABLISHMENT OF PROGRAM.
``There is hereby established the `Improve Health Insurance
Affordability Fund' to be administered by the Secretary of Health and
Human Services, acting through the Administrator of the Centers for
Medicare & Medicaid Services (in this section referred to as the
`Administrator'), to provide funding, in accordance with this part, to
the 50 States and the District of Columbia (each referred to in this
section as a `State') beginning on January 1, 2023, for the purposes
described in section 1352.
``SEC. 1352. USE OF FUNDS.
``(a) In General.--A State shall use the funds allocated to the
State under this part for one of the following purposes:
``(1) To provide reinsurance payments to health insurance
issuers with respect to individuals enrolled under individual
health insurance coverage (other than through a plan described
in subsection (b)) offered by such issuers.
``(2) To provide assistance (other than through payments
described in paragraph (1)) to reduce out-of-pocket costs, such
as copayments, coinsurance, premiums, and deductibles, of
individuals enrolled under qualified health plans offered on
the individual market through an Exchange and of individuals
enrolled under standard health plans offered through a basic
health program established under section 1331.
``(b) Exclusion of Certain Grandfathered Plans, Transitional Plans,
Student Health Plans, and Excepted Benefits.--For purposes of
subsection (a), a plan described in this subsection is the following:
``(1) A grandfathered health plan (as defined in section
1251).
``(2) A plan (commonly referred to as a `transitional
plan') continued under the letter issued by the Centers for
Medicare & Medicaid Services on November 14, 2013, to the State
Insurance Commissioners outlining a transitional policy for
coverage in the individual and small group markets to which
section 1251 does not apply, and under the extension of the
transitional policy for such coverage set forth in the
Insurance Standards Bulletin Series guidance issued by the
Centers for Medicare & Medicaid Services on March 5, 2014,
February 29, 2016, February 13, 2017, April 9, 2018, March 25,
2019, January 31, 2020, and January 19, 2021, or under any
subsequent extensions thereof.
``(3) Student health insurance coverage (as defined in
section 147.145 of title 45, Code of Federal Regulations, or
any successor regulation).
``(4) Excepted benefits (as defined in section 2791(c) of
the Public Health Service Act).
``SEC. 1353. STATE ELIGIBILITY AND APPROVAL; DEFAULT SAFEGUARD.
``(a) Encouraging State Options for Allocations.--
``(1) In general.--Subject to subsection (b), to be
eligible for an allocation of funds under this part for a year
(beginning with 2023), a State shall submit to the
Administrator an application at such time (but, in the case of
allocations for 2023, not later than 120 days after the date of
the enactment of this part and, in the case of allocations for
a subsequent year, not later than January 1 of the previous
year) and in such form and manner as specified by the
Administrator containing--
``(A) a description of how the funds will be used;
and
``(B) such other information as the Administrator
may require.
``(2) Automatic approval.--An application so submitted is
approved (as outlined in the terms of the plan) unless the
Administrator notifies the State submitting the application,
not later than 90 days after the date of the submission of such
application, that the application has been denied for not being
in compliance with any requirement of this part and of the
reason for such denial.
``(3) Subsequent year application approval.--If an
application of a State is approved for a purpose described in
section 1352 for a year, such application shall be treated as
approved for such purpose for each of subsequent year through
2025.
``(4) Oversight authority and authority to revoke
approval.--
``(A) Oversight.--The Secretary may conduct
periodic reviews of the use of funds provided to a
State under this section, with respect to a purpose
described in section 1352, to ensure the State uses
such funds for such purpose and otherwise complies with
the requirements of this section.
``(B) Revocation of approval.--The approval of an
application of a State, with respect to a purpose
described in section 1352, may be revoked if the State
fails to use funds provided to the State under this
section for such purpose or otherwise fails to comply
with the requirements of this section.
``(b) Default Federal Safeguard for 2023, 2024, and 2025 for
Certain States.--
``(1) In general.--For 2023, 2024, and 2025, in the case of
a State described in paragraph (5), with respect to such year,
the State shall not be eligible to submit an application under
subsection (a), and the Administrator, in consultation with the
applicable State authority, shall from the amount calculated
under paragraph (3) for such year, carry out the purpose
described in paragraph (2) in such State for such year.
``(2) Specified use.--The amount described in paragraph
(3), with respect to a State described in paragraph (5) for
2023, 2024, or 2025, shall be used to carry out the purpose
described in section 1352(a)(1) in such State for such year, as
applicable, by providing reinsurance payments to health
insurance issuers with respect to attachment range claims (as
defined in section 1354(b)(2), using the dollar amounts
specified in subparagraph (B) of such section for such year) in
an amount equal to, subject to paragraph (4), the percentage
(specified for such year by the Secretary under such
subparagraph) of the amount of such claims.
``(3) Amount described.--The amount described in this
paragraph, with respect to 2023, 2024, or 2025, is the amount
equal to the total sum of amounts that the Secretary would
otherwise estimate under section 1354(b)(2)(A)(i) for such year
for each State described in paragraph (5) for such year, as
applicable, if each such State were not so described for such
year.
``(4) Adjustment.--For purposes of this subsection, the
Secretary may apply a percentage under paragraph (3) with
respect to a year that is less than the percentage otherwise
specified in section 1354(b)(2)(B) for such year, if the cost
of paying the total eligible attachment range claims for States
described in paragraph (5) for such year at such percentage
otherwise specified would exceed the amount calculated under
paragraph (3) for such year.
``(5) State described.--A State described in this
paragraph, with respect to years 2023, 2024, and 2025, is a
State that, as of January 1 of 2022, 2023, or 2024,
respectively, was not expending amounts under the State plan
(or waiver of such plan) for all individuals described in
section 1902(a)(10)(A)(i)(VIII) during such year.
``SEC. 1354. ALLOCATIONS.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated, out of any money in the Treasury not otherwise
appropriated, $10,000,000,000 for 2023 and each subsequent year through
2025 to provide allocations for States under subsection (b) and
payments under section 1353(b).
``(b) Allocations.--
``(1) Payment.--
``(A) In general.--From amounts appropriated under
subsection (a) for a year, the Secretary shall, with
respect to a State not described in section 1353(b) for
such year and not later than the date specified under
subparagraph (B) for such year, allocate for such State
the amount determined for such State and year under
paragraph (2).
``(B) Specified date.--For purposes of subparagraph
(A), the date specified in this subparagraph is--
``(i) for 2023, the date that is 90 days
after the date of the enactment of this part;
and
``(ii) for 2024 or 2025, January 1 of the
previous year.
``(C) Notifications of allocation amounts.--For
2024 and 2025, the Secretary shall notify each State of
the amount determined for such State under paragraph
(2) for such year by not later than January 1 of the
previous year.
``(2) Allocation amount determinations.--
``(A) In general.--For purposes of paragraph (1),
the amount determined under this paragraph for a year
for a State described in paragraph (1)(A) for such year
is the amount equal to--
``(i) the amount that the Secretary
estimates would be expended under this part for
such year on attachment range claims of
individuals residing in such State if such
State used such funds only for the purpose
described in paragraph (1) of section 1352(a)
at the dollar amounts and percentage specified
under subparagraph (B) for such year; minus
``(ii) the amount, if any, by which the
Secretary determines--
``(I) the estimated amount of
premium tax credits under section 36B
of the Internal Revenue Code of 1986
that would be attributable to
individuals residing in such State for
such year without application of this
part; exceeds
``(II) the estimated amount of
premium tax credits under section 36B
of the Internal Revenue Code of 1986
that would be attributable to
individuals residing in such State for
such year if section 1353(b) applied
for such year and applied with respect
to such State for such year.
For purposes of the previous sentence and section
1353(b)(3), the term `attachment range claims' means,
with respect to an individual, the claims for such
individual that exceed a dollar amount specified by the
Secretary for a year, but do not exceed a ceiling
dollar amount specified by the Secretary for such year,
under subparagraph (B).
``(B) Specifications.--For purposes of subparagraph
(A) and section 1353(b)(3), the Secretary shall
determine the dollar amounts and the percentage to be
specified under this subparagraph for a year in a
manner to ensure that the total amount of expenditures
under this part for such year is estimated to equal the
total amount appropriated for such year under
subsection (a) if such expenditures were used solely
for the purpose described in paragraph (1) of section
1352(a) for attachment range claims at the dollar
amounts and percentage so specified for such year.
``(3) Availability.--Funds allocated to a State under this
subsection for a year shall remain available through the end of
the subsequent year.''.
(b) Basic Health Program Funding Adjustments.--Section 1331 of the
Patient Protection and Affordable Care Act (42 U.S.C. 18051) is
amended--
(1) in subsection (a), by adding at the end the following
new paragraph:
``(3) Provision of information on qualified health plan
premiums.--
``(A) In general.--For plan years beginning on or
after January 1, 2023, the program described in
paragraph (1) shall provide that a State may not
establish a basic health program unless such State
furnishes to the Secretary, with respect to each
qualified health plan offered in such State during a
year that receives any reinsurance payment from funds
made available under part 6 for such year, the adjusted
premium amount (as defined in subparagraph (B)) for
each such plan and year.
``(B) Adjusted premium amount defined.--For
purposes of subparagraph (A), the term `adjusted
premium amount' means, with respect to a qualified
health plan and a year, the monthly premium for such
plan and year that would have applied had such plan not
received any payments described in subparagraph (A) for
such year.''; and
(2) in subsection (d)(3)(A)(ii), by adding at the end the
following new sentence: ``In making such determination, the
Secretary shall calculate the value of such premium tax credits
that would have been provided to such individuals enrolled
through a basic health program established by a State during a
year using the adjusted premium amounts (as defined in
subsection (a)(3)(B)) for qualified health plans offered in
such State during such year.''.
(c) Implementation Authority.--The Secretary of Health and Human
Services may implement the provisions of, and the amendments made by,
this section by subregulatory guidance or otherwise.
SEC. 30603. FUNDING FOR THE PROVISION OF HEALTH INSURANCE CONSUMER
INFORMATION.
Section 2793(e) of the Public Health Service Act (42 U.S.C. 300gg-
93(e)) is amended by adding at the end the following new paragraph:
``(3) Funding for 2022 through 2025.--In addition to
amounts otherwise available, there is appropriated, out of any
money in the Treasury not otherwise appropriated, $100,000,000
for 2022, to remain available until expended, of which
$25,000,000 shall be used for each of 2022 through 2025 to
carry out this section.''.
SEC. 30604. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR INSULIN
PRODUCTS.
(a) In General.--Part D of title XXVII of the Public Health Service
Act (42 U.S.C. 300gg-111 et seq.) is amended by adding at the end the
following:
``SEC. 2799A-11. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
INSULIN PRODUCTS.
``(a) In General.--For plan years beginning on or after January 1,
2023, a group health plan or health insurance issuer offering group or
individual health insurance coverage shall provide coverage of selected
insulin products, and with respect to such products, shall not--
``(1) apply any deductible; or
``(2) impose any cost-sharing in excess of the lesser of,
per 30-day supply--
``(A) $35; or
``(B) the amount equal to 25 percent of the
negotiated price of the selected insulin product net of
all price concessions received by or on behalf of the
plan or coverage, including price concessions received
by or on behalf of third-party entities providing
services to the plan or coverage, such as pharmacy
benefit management services.
``(b) Definitions.--In this section:
``(1) Selected insulin products.--The term `selected
insulin products' means at least one of each dosage form (such
as vial, pump, or inhaler dosage forms) of each different type
(such as rapid-acting, short-acting, intermediate-acting, long-
acting, ultra long-acting, and premixed) of insulin (as defined
below), when available, as selected by the group health plan or
health insurance issuer.
``(2) Insulin defined.--The term `insulin' means insulin
that is licensed under subsection (a) or (k) of section 351 and
continues to be marketed under such section, including any
insulin product that has been deemed to be licensed under
section 351(a) pursuant to section 7002(e)(4) of the Biologics
Price Competition and Innovation Act of 2009 and continues to
be marketed pursuant to such licensure.
``(c) Out-of-network Providers.--Nothing in this section requires a
plan or issuer that has a network of providers to provide benefits for
selected insulin products described in this section that are delivered
by an out-of-network provider, or precludes a plan or issuer that has a
network of providers from imposing higher cost-sharing than the levels
specified in subsection (a) for selected insulin products described in
this section that are delivered by an out-of-network provider.
``(d) Rule of Construction.--Subsection (a) shall not be construed
to require coverage of, or prevent a group health plan or health
insurance coverage from imposing cost-sharing other than the levels
specified in subsection (a) on, insulin products that are not selected
insulin products, to the extent that such coverage is not otherwise
required and such cost-sharing is otherwise permitted under Federal and
applicable State law.
``(e) Application of Cost-sharing Towards Deductibles and Out-of-
pocket Maximums.--Any cost-sharing payments made pursuant to subsection
(a)(2) shall be counted toward any deductible or out-of-pocket maximum
that applies under the plan or coverage.''.
(b) No Effect on Other Cost-sharing.--Section 1302(d)(2) of the
Patient Protection and Affordable Care Act (42 U.S.C. 18022(d)(2)) is
amended by adding at the end the following new subparagraph:
``(D) Special rule relating to insulin coverage.--
The exemption of coverage of selected insulin products
(as defined in section 2799A-11(b) of the Public Health
Service Act) from the application of any deductible
pursuant to section 2799A-11(a)(1) of such Act, section
726(a)(1) of the Employee Retirement Income Security
Act of 1974, or section 9826(a)(1) of the Internal
Revenue Code of 1986 shall not be considered when
determining the actuarial value of a qualified health
plan under this subsection.''.
(c) Coverage of Certain Insulin Products Under Catastrophic
Plans.--Section 1302(e) of the Patient Protection and Affordable Care
Act (42 U.S.C. 18022(e)) is amended by adding at the end the following:
``(4) Coverage of certain insulin products.--
``(A) In general.--Notwithstanding paragraph
(1)(B)(i), a health plan described in paragraph (1)
shall provide coverage of selected insulin products, in
accordance with section 2799A-11 of the Public Health
Service Act, for a plan year before an enrolled
individual has incurred cost-sharing expenses in an
amount equal to the annual limitation in effect under
subsection (c)(1) for the plan year.
``(B) Terminology.--For purposes of subparagraph
(A)--
``(i) the term `selected insulin products'
has the meaning given such term in section
2799A-11(b) of the Public Health Service Act;
and
``(ii) the requirements of section 2799A-11
of such Act shall be applied by deeming each
reference in such section to `individual health
insurance coverage' to be a reference to a plan
described in paragraph (1).''.
SEC. 30605. COST-SHARING REDUCTIONS FOR INDIVIDUALS RECEIVING
UNEMPLOYMENT COMPENSATION.
Section 1402(f) of the Patient Protection and Affordable Care Act
(42 U.S.C. 18071(f)) is amended--
(1) in the header, by striking ``2021'' and inserting
``Certain Years'';
(2) in the matter preceding paragraph (1), by striking
``2021'' and inserting ``any of years 2021 through 2022''; and
(3) in paragraph (2), by striking ``133 percent'' and
inserting ``150 percent''.
SEC. 30606. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.
(a) In General.--Title XXVII of the Public Health Service Act (42
U.S.C. 300gg et seq.), as amended by section 30604, is further
amended--
(1) in part D (42 U.S.C. 300gg-111 et seq.), by adding at
the end the following new section:
``SEC. 2799A-12. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.
``(a) In General.--For plan years beginning on or after January 1,
2023, a group health plan or health insurance issuer offering group
health insurance coverage or an entity or subsidiary providing pharmacy
benefits management services on behalf of such a plan or issuer shall
not enter into a contract with a drug manufacturer, distributor,
wholesaler, subcontractor, rebate aggregator, or any associated third
party that limits the disclosure of information to plan sponsors in
such a manner that prevents the plan or issuer, or an entity or
subsidiary providing pharmacy benefits management services on behalf of
a plan or issuer, from making the reports described in subsection (b).
``(b) Reports.--
``(1) In general.--For plan years beginning on or after
January 1, 2023, not less frequently than once every 6 months,
a health insurance issuer offering group health insurance
coverage or an entity providing pharmacy benefits management
services on behalf of a group health plan or an issuer
providing group health insurance coverage shall submit to the
plan sponsor (as defined in section 3(16)(B) of the Employee
Retirement Income Security Act of 1974) of such group health
plan or health insurance coverage a report in accordance with
this subsection and make such report available to the plan
sponsor in a machine-readable format. Each such report shall
include, with respect to the applicable group health plan or
health insurance coverage--
``(A) as applicable, information collected from
drug manufacturers by such issuer or entity on the
total amount of copayment assistance dollars paid, or
copayment cards applied, that were funded by the drug
manufacturer with respect to the participants and
beneficiaries in such plan or coverage;
``(B) a list of each drug covered by such plan,
issuer, or entity providing pharmacy benefit management
services that was dispensed during the reporting
period, including, with respect to each such drug
during the reporting period--
``(i) the brand name, chemical entity, and
National Drug Code;
``(ii) the number of participants and
beneficiaries for whom the drug was filled
during the plan year, the total number of
prescription fills for the drug (including
original prescriptions and refills), and the
total number of dosage units of the drug
dispensed across the plan year, including
whether the dispensing channel was by retail,
mail order, or specialty pharmacy;
``(iii) the wholesale acquisition cost,
listed as cost per days supply and cost per
pill, or in the case of a drug in another form,
per dose;
``(iv) the total out-of-pocket spending by
participants and beneficiaries on such drug,
including participant and beneficiary spending
through copayments, coinsurance, and
deductibles; and
``(v) for any drug for which gross spending
of the group health plan or health insurance
coverage exceeded $10,000 during the reporting
period--
``(I) a list of all other drugs in
the same therapeutic category or class,
including brand name drugs and
biological products and generic drugs
or biosimilar biological products that
are in the same therapeutic category or
class as such drug; and
``(II) the rationale for preferred
formulary placement of such drug in
that therapeutic category or class;
``(C) a list of each therapeutic category or class
of drugs that were dispensed under the health plan or
health insurance coverage during the reporting period,
and, with respect to each such therapeutic category or
class of drugs, during the reporting period--
``(i) total gross spending by the plan,
before manufacturer rebates, fees, or other
manufacturer remuneration;
``(ii) the number of participants and
beneficiaries who filled a prescription for a
drug in that category or class;
``(iii) if applicable to that category or
class, a description of the formulary tiers and
utilization mechanisms (such as prior
authorization or step therapy) employed for
drugs in that category or class;
``(iv) the total out-of-pocket spending by
participants and beneficiaries, including
participant and beneficiary spending through
copayments, coinsurance, and deductibles; and
``(v) for each therapeutic category or
class under which 3 or more drugs are included
on the formulary of such plan or coverage--
``(I) the amount received, or
expected to be received, from drug
manufacturers in rebates, fees,
alternative discounts, or other
remuneration--
``(aa) to be paid by drug
manufacturers for claims
incurred during the reporting
period; or
``(bb) that is related to
utilization of drugs, in such
therapeutic category or class;
``(II) the total net spending,
after deducting rebates, price
concessions, alternative discounts or
other remuneration from drug
manufacturers, by the health plan or
health insurance coverage on that
category or class of drugs; and
``(III) the net price per course of
treatment or single fill, such as a 30-
day supply or 90-day supply, incurred
by the health plan or health insurance
coverage and its participants and
beneficiaries, after manufacturer
rebates, fees, and other remuneration
for drugs dispensed within such
therapeutic category or class during
the reporting period;
``(D) total gross spending on prescription drugs by
the plan or coverage during the reporting period,
before rebates and other manufacturer fees or
remuneration;
``(E) total amount received, or expected to be
received, by the health plan or health insurance
coverage in drug manufacturer rebates, fees,
alternative discounts, and all other remuneration
received from the manufacturer or any third party,
other than the plan sponsor, related to utilization of
drug or drug spending under that health plan or health
insurance coverage during the reporting period;
``(F) the total net spending on prescription drugs
by the health plan or health insurance coverage during
the reporting period; and
``(G) amounts paid directly or indirectly in
rebates, fees, or any other type of remuneration to
brokers, consultants, advisors, or any other individual
or firm who referred the group health plan's or health
insurance issuer's business to the pharmacy benefit
manager.
``(2) Privacy requirements.--Health insurance issuers
offering group health insurance coverage and entities providing
pharmacy benefits management services on behalf of a group
health plan shall provide information under paragraph (1) in a
manner consistent with the privacy, security, and breach
notification regulations promulgated under section 264(c) of
the Health Insurance Portability and Accountability Act of
1996, and shall restrict the use and disclosure of such
information according to such privacy regulations.
``(3) Disclosure and redisclosure.--
``(A) Limitation to business associates.--A group
health plan receiving a report under paragraph (1) may
disclose such information only to business associates
of such plan as defined in section 160.103 of title 45,
Code of Federal Regulations (or successor regulations).
``(B) Clarification regarding public disclosure of
information.--Nothing in this section prevents a health
insurance issuer offering group health insurance
coverage or an entity providing pharmacy benefits
management services on behalf of a group health plan
from placing reasonable restrictions on the public
disclosure of the information contained in a report
described in paragraph (1), except that such issuer or
entity may not restrict disclosure of such report to
the Department of Health and Human Services, the
Department of Labor, or the Department of the Treasury.
``(C) Limited form of report.--The Secretary shall
define through rulemaking a limited form of the report
under paragraph (1) required of plan sponsors who are
drug manufacturers, drug wholesalers, or other direct
participants in the drug supply chain, in order to
prevent anti-competitive behavior.
``(4) Report to gao.--A health insurance issuer offering
group health insurance coverage or an entity providing pharmacy
benefits management services on behalf of a group health plan
shall submit to the Comptroller General of the United States
each of the first 4 reports submitted to a plan sponsor under
paragraph (1) with respect to such coverage or plan, and other
such reports as requested, in accordance with the privacy
requirements under paragraph (2) and the disclosure and
redisclosure standards under paragraph (3), and such other
information that the Comptroller General determines necessary
to carry out the study under section 30606(b) of An Act to
provide for reconciliation pursuant to title II of S. Con. Res.
14.
``(c) Enforcement.--
``(1) In general.--The Secretary, in consultation with the
Secretary of Labor and the Secretary of the Treasury, shall
enforce this section.
``(2) Failure to provide timely information.--A health
insurance issuer or an entity providing pharmacy benefit
management services that violates subsection (a) or fails to
provide information required under subsection (b), or a drug
manufacturer that fails to provide information under subsection
(b)(1)(A) in a timely manner, shall be subject to a civil
monetary penalty in the amount of $10,000 for each day during
which such violation continues or such information is not
disclosed or reported.
``(3) False information.--A health insurance issuer, entity
providing pharmacy benefit management services, or drug
manufacturer that knowingly provides false information under
this section shall be subject to a civil money penalty in an
amount not to exceed $100,000 for each item of false
information. Such civil money penalty shall be in addition to
other penalties as may be prescribed by law.
``(4) Procedure.--The provisions of section 1128A of the
Social Security Act, other than subsection (a) and (b) and the
first sentence of subsection (c)(1) of such section shall apply
to civil monetary penalties under this subsection in the same
manner as such provisions apply to a penalty or proceeding
under section 1128A of the Social Security Act.
``(5) Waivers.--The Secretary may waive penalties under
paragraph (2), or extend the period of time for compliance with
a requirement of this section, for an entity in violation of
this section that has made a good-faith effort to comply with
this section.
``(d) Rule of Construction.--Nothing in this section shall be
construed to permit a health insurance issuer, group health plan, or
other entity to restrict disclosure to, or otherwise limit the access
of, the Department of Health and Human Services to a report described
in subsection (b)(1) or information related to compliance with
subsection (a) by such issuer, plan, or entity.
``(e) Definition.--In this section, the term `wholesale acquisition
cost' has the meaning given such term in section 1847A(c)(6)(B) of the
Social Security Act.''; and
(2) in section 2723 (42 U.S.C. 300gg-22)--
(A) in subsection (a)--
(i) in paragraph (1), by inserting ``(other
than subsections (a) and (b) of section 2799A-
12)'' after ``part D''; and
(ii) in paragraph (2), by inserting
``(other than subsections (a) and (b) of
section 2799A-12)'' after ``part D'';
(B) in subsection (b)--
(i) in paragraph (1), by inserting ``(other
than subsections (a) and (b) of section 2799A-
12)'' after ``part D'';
(ii) in paragraph (2)(A), by inserting
``(other than subsections (a) and (b) of
section 2799A-12)'' after ``part D''; and
(iii) in paragraph (2)(C)(ii), by inserting
``(other than subsections (a) and (b) of
section 2799A-12)'' after ``part D''.
(b) GAO Study.--
(1) In general.--Not later than 3 years after the date of
enactment of this Act, the Comptroller General of the United
States shall report to Congress on--
(A) pharmacy networks of group health plans, health
insurance issuers, and entities providing pharmacy
benefit management services under such group health
plan or group or individual health insurance coverage,
including networks that have pharmacies that are under
common ownership (in whole or part) with group health
plans, health insurance issuers, or entities providing
pharmacy benefit management services or pharmacy
benefit administrative services under group health plan
or group or individual health insurance coverage;
(B) as it relates to pharmacy networks that include
pharmacies under common ownership described in
subparagraph (A)--
(i) whether such networks are designed to
encourage enrollees of a plan or coverage to
use such pharmacies over other network
pharmacies for specific services or drugs, and
if so, the reasons the networks give for
encouraging use of such pharmacies; and
(ii) whether such pharmacies are used by
enrollees disproportionately more in the
aggregate or for specific services or drugs
compared to other network pharmacies;
(C) whether group health plans and health insurance
issuers offering group or individual health insurance
coverage have options to elect different network
pricing arrangements in the marketplace with entities
that provide pharmacy benefit management services, the
prevalence of electing such different network pricing
arrangements;
(D) pharmacy network design parameters that
encourage enrollees in the plan or coverage to fill
prescriptions at mail order, specialty, or retail
pharmacies that are wholly or partially-owned by that
issuer or entity; and
(E) the degree to which mail order, specialty, or
retail pharmacies that dispense prescription drugs to
an enrollee in a group health plan or health insurance
coverage that are under common ownership (in whole or
part) with group health plans, health insurance
issuers, or entities providing pharmacy benefit
management services or pharmacy benefit administrative
services under group health plan or group or individual
health insurance coverage receive reimbursement that is
greater than the median price charged to the group
health plan or health insurance issuer when the same
drug is dispensed to enrollees in the plan or coverage
by other pharmacies included in the pharmacy network of
that plan, issuer, or entity that are not wholly or
partially owned by the health insurance issuer or
entity providing pharmacy benefit management services.
(2) Requirement.--The Comptroller General of the United
States shall ensure that the report under paragraph (1) does
not contain information that would allow a reader to identify a
specific plan or entity providing pharmacy benefits management
services or otherwise contain commercial or financial
information that is privileged or confidential.
(3) Definitions.--In this subsection, the terms ``group
health plan'', ``health insurance coverage'', and ``health
insurance issuer'' have the meanings given such terms in
section 2791 of the Public Health Service Act (42 U.S.C. 300gg-
91).
SEC. 30607. FUNDING TO SUPPORT STATE APPLICATIONS FOR SECTION 1332
WAIVERS AND ADMINISTRATION.
Section 1332 of the Patient Protection and Affordable Care Act (42
U.S.C. 18052) is amended by adding at the end the following:
``(f) Administration and Planning Grants.--
``(1) Appropriation.--In addition to any other amounts made
available, there is appropriated to the Secretary of Health and
Human Services for fiscal year 2022, out of any amounts in the
Treasury not otherwise appropriated, $50,000,000, to remain
available until expended, for purposes of implementing the
grant program under paragraph (2) and awarding grants under
such paragraph.
``(2) Grants.--From the amount appropriated under paragraph
(1), the Secretary of Health and Human Services shall award
grants to States for purposes of developing a new waiver
application, preparing an application for a waiver extension or
amendment, or implementing a State plan under this section. The
amount of a grant awarded to a State under this subsection
shall remain available until expended.
``(3) Limitation.--Each grant awarded to a State under this
subsection shall be in an amount not to exceed $5,000,000.''.
SEC. 30608. ADJUSTMENTS TO UNCOMPENSATED CARE POOLS AND
DISPROPORTIONATE SHARE HOSPITAL PAYMENTS.
(a) Adjustments to Uncompensated Care Pools.--Section 1903 of the
Social Security Act (42 U.S.C. 1396b) is amended by adding at the end
the following new subsection:
``(cc) Excluding Expenditures for Expansion Population From
Assistance Under Waivers Relating to Uncompensated Care.--With respect
to a State with a State plan (or waiver of such plan) that does not
provide, with respect to a fiscal year (beginning with fiscal year
2023), to all individuals described in section 1902(a)(10)(A)(i)(VIII)
benchmark coverage described in section 1937(b)(1) or benchmark
equivalent coverage described in section 1937(b)(2), in the case of any
experimental, pilot, or demonstration project undertaken under section
1115, with respect to such State and fiscal year, that provides for
Federal financial participation with respect to expenditures for
payments to providers for otherwise uncompensated care that is
furnished to low-income individuals, uninsured individuals, or
underinsured individuals, notwithstanding any waiver authority
available under such section, such project shall exclude from Federal
financial participation any expenditures for care that is furnished
with respect to such fiscal year to individuals described in section
1902(a)(10)(A)(i)(VIII).''.
(b) Adjustments to Disproportionate Share Hospital Payments.--
(1) In general.--Section 1923(f) of the Social Security Act
(42 U.S.C.1396r-4(f)) is amended--
(A) in paragraph (3)(A), by striking ``paragraphs
(6), (7), and (8)'' and inserting ``paragraphs (6),
(7), (8), and (10)'';
(B) in paragraph (6)(A)(vi), by inserting ``(except
paragraph (10))'' before ``, any other provision of
law'';
(C) in paragraph (7)(A)(i), by inserting ``without
regard to paragraph (10),'' before ``the Secretary'';
and
(D) by adding at the end the following new
paragraph:
``(10) State dsh allotments for non-expansion states
beginning with fiscal year 2023.--
``(A) In general.--For fiscal year 2023 and each
subsequent fiscal year--
``(i) in the case of a State with a State
plan (or waiver of such plan) that, with
respect to such fiscal year, does not provide
to all individuals described in section
1902(a)(10)(A)(i)(VIII) benchmark coverage
described in section 1937(b)(1) or benchmark
equivalent coverage described in section
1937(b)(2), the Secretary shall reduce the DSH
allotment to the State for such fiscal year in
the amount equal to 12.5 percent of the DSH
allotment that would (after the application of
paragraph (6), and without the application of
paragraphs (7), (8), or this paragraph) be
determined under this subsection for the State
for such fiscal year;
``(ii) in the case of a State with a State
plan (or waiver of such plan) that, with
respect to such fiscal year, initially provides
to all individuals described in section
1902(a)(10)(A)(i)(VIII) benchmark coverage
described in 1937(b)(1) or benchmark equivalent
coverage described in section 1937(b)(2), but
during such fiscal year stops providing to any
such individual such benchmark or benchmark
equivalent coverage, the Secretary shall reduce
the DSH allotment to the State for such fiscal
year in the amount equal to the product of--
``(I) 12.5 percent of the DSH
allotment that would (after the
application of paragraph (6), and
without the application of paragraphs
(7), (8), or this paragraph) be
determined under this subsection for
the State for such fiscal year; and
``(II) expressed as a percentage,
the number of days of such fiscal year
during which such State plan (or waiver
of such plan), with respect to such
fiscal year, did not provide to such
individuals such benchmark or benchmark
equivalent coverage; or
``(iii) in the case of a State with a State
plan (or waiver of such plan) that, with
respect to such fiscal year, either--
``(I) initially does not provide to
all individuals described in section
1902(a)(10)(A)(i)(VIII) benchmark
coverage described in 1937(b)(1) or
benchmark equivalent coverage described
in section 1937(b)(2), but during the
fiscal year establishes a State plan
(or waiver of such plan) that provides,
for the remainder of the fiscal year,
all such individuals such benchmark or
benchmark equivalent coverage; or
``(II) did not provide to all such
individuals such benchmark or benchmark
equivalent coverage during the fiscal
year preceding such fiscal year
described in the matter preceding
subclause (I), but on the first day of
such fiscal year establishes a State
plan (or waiver of such plan) that
provides, for the entirety of such
fiscal year, all such individuals such
benchmark or benchmark equivalent
coverage;
the DSH allotment for such State for such
fiscal year is equal to the DSH allotment under
this subsection (without application of this
paragraph) for the State for the entirety of
such fiscal year.
``(B) Calculation of dsh allotments after expansion
period.--The DSH allotment for a State for fiscal years
after which a State provides under a State plan (or
waiver of such plan) to all individuals described in
section 1902(a)(10)(A)(i)(VIII) benchmark coverage
described in section 1937(b)(1) or benchmark equivalent
coverage described in section 1937(b)(2) and, for which
the State continues to provide under the State plan (or
waiver of such plan) such benchmark or benchmark
equivalent coverage to such individuals, without the
providing of such benchmark or benchmark equivalent
coverage being stopped during a fiscal year (as
described in the matter preceding subclause (I) of
subparagraph (A)(ii)), shall be calculated under
paragraph (3) without regard to this paragraph.''.
(2) Technical amendment.--Section 1923(f)(7)(A)(i)(II) of
the Social Security Act (42 U.S.C.1396r-4(f)(7)(A)(i)(II)) is
amended by adding at period at the end.
SEC. 30609. FURTHER INCREASE IN FMAP FOR MEDICAL ASSISTANCE FOR NEWLY
ELIGIBLE MANDATORY INDIVIDUALS.
Section 1905(y)(1) of the Social Security Act (42 U.S.C.
1396d(y)(1)) is amended--
(1) in subparagraph (D), by striking at the end ``and'';
(2) in subparagraph (E), by striking ``2020 and each year
thereafter.'' and inserting ``2020, 2021, and 2022; and''; and
(3) by adding at the end the following new subparagraphs:
``(F) 93 percent for calendar quarters in 2023,
2024, and 2025; and
``(G) 90 percent for calendar quarters in 2026 and
each year thereafter.''.
Subtitle F--Medicaid
PART 1--INVESTMENTS IN HOME AND COMMUNITY-BASED SERVICES AND LONG-TERM
CARE QUALITY AND WORKFORCE
SEC. 30711. HCBS IMPROVEMENT PLANNING GRANTS.
(a) Funding.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $130,000,000, to remain available until expended,
for carrying out this section.
(2) Technical assistance and guidance.--In addition to
amounts otherwise available, there is appropriated to the
Secretary for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $5,000,000, to remain
available until expended, for purposes of issuing guidance and
providing technical assistance to States intending to apply
for, or which are awarded, a planning grant under this section,
and for other administrative expenses related to awarding
planning grants under this section.
(b) Award and Use of Grants.--
(1) Deadline for award of grants.--From the amount
appropriated under subsection (a)(1), the Secretary, not later
than 12 months after the date of enactment of this Act, shall
solicit State requests for HCBS improvement planning grants and
award such grants to all States that meet such requirements as
determined by the Secretary.
(2) Use of funds.--Subject to paragraph (3), a State
awarded a planning grant under this section shall use the grant
to carry out planning activities for purposes of developing and
submitting to the Secretary an HCBS improvement plan for the
State that meets the requirements of subsections (c) and (d). A
State may use planning grant funds to support activities
related to the implementation of the HCBS improvement plan for
the State, collect and report information described in
subsection (c), identify areas for improvement to the service
delivery systems for home and community-based services, carry
out activities related to evaluating payment rates for home and
community-based services and identifying improvements to update
the rate setting process, and make related infrastructure
investments (such as case management or other information
technology systems).
(3) Limitation on use of funds.--None of the funds awarded
to a State under this section may be used by a State as the
source of the non-Federal share of expenditures under the State
plan (or waiver of such plan).
(c) HCBS Improvement Plan Requirements.--In order to meet the
requirements of this subsection, an HCBS improvement plan developed
using funds awarded to a State under this section shall include, with
respect to the State and subject to subsection (d), the following:
(1) Existing medicaid hcbs landscape.--
(A) Eligibility and benefits.--A description of the
existing standards, pathways, and methodologies for
eligibility for home and community-based services
pursuant to the State plan (or waiver of such plan),
including limits on assets and income, the home and
community-based services available under the State
Medicaid program and the types of settings in which
they may be provided, and utilization management
standards for such services.
(B) Access.--
(i) Barriers.--A description of the
barriers to accessing home and community-based
services in the State identified by Medicaid
eligible individuals, the families of such
individuals, and direct care workers and home
care agencies, or other similar organizations.
(ii) Availability; unmet need.--A summary,
in accordance with guidance issued by the
Secretary and as able to be practicably
determined by the State, of the extent to which
home and community-based services are available
to all individuals in the State who would be
eligible for such services under the State
Medicaid program (including individuals who are
on a waiting list for such services).
(C) Utilization.--An assessment of the utilization
of home and community-based services in the State
(including the number of individuals receiving such
services) during such period specified by the
Secretary.
(D) Service delivery structures and supports.--A
description of the service delivery structures for
providing home and community-based services in the
State.
(E) Workforce.--A description of the direct care
workforce, including estimates of the number of full-
and part-time direct care workers, the average and
range of direct care worker wages, the benefits
provided to direct care workers, and the turnover and
vacancy rates of direct care worker positions.
(F) Payment rates.--
(i) In general.--A description of the
payment rates for home and community-based
services, including, to the extent applicable,
how payments for such services are factored
into the development of managed care capitation
rates, when the State last updated payment
rates for home and community-based services,
and an estimate of the portion of the payment
rate that goes toward direct care worker
compensation.
(ii) Assessment.--An assessment of the
relationship between payment rates for such
services and workforce shortages, average
beneficiary wait times for such services, and
provider-to-beneficiary ratios in the
geographic region.
(G) Quality.--A description of how the quality of
home and community-based services is measured and
monitored.
(H) Long-term services and supports provided in
institutional settings.--A description of the number of
individuals enrolled in the State Medicaid program in a
year who receive items and services furnished by an
institution for greater than 30 days in an
institutional setting.
(I) HCBS share of overall medicaid ltss spending.--
For the most recent State fiscal year for which
complete data is available, the percentage of
expenditures made by the State under the State Medicaid
program for long-term services and supports that are
for home and community-based services.
(J) Demographic data.--To the extent available and
as applicable with respect to the information required
under subparagraphs (B), (C), and (H), demographic data
for such information, disaggregated by age groups,
primary disability, income brackets, gender, race,
ethnicity, geography, primary language, and type of
service setting.
(2) Goals for hcbs improvements.--A description of how the
State will do the following:
(A) Conduct the activities required under
subsection (jj) of section 1905 of the Social Security
Act (as added under section 30712).
(B) Reduce barriers to and disparities in access or
utilization of home and community-based services in the
State.
(C) Monitor and report on access to home and
community-based services under the State Medicaid
program, disparities in access to such services, and
the utilization of such services.
(D) Monitor and report the amount of State Medicaid
expenditures for home and community-based services
under the State Medicaid program as a proportion of the
total amount of State expenditures under the State
Medicaid program for long-term services and supports.
(E) Monitor and report on wages, benefits, and
vacancy and turnover rates for direct care workers.
(F) Assess and monitor the sufficiency of payment
rates under the State Medicaid program, in a manner
specified by the Secretary, for the specific types of
home and community-based services available under such
program for purposes of supporting direct care worker
recruitment and retention and ensuring the availability
of home and community-based services.
(G) Coordinate implementation of the HCBS
improvement plan among the State Medicaid agency and
State health and human services agencies serving
individuals with disabilities and the elderly.
(d) Development and Approval Requirements.--
(1) Development requirements.--In order to meet the
requirements of this subsection, a State awarded a planning
grant under this section shall develop an HCBS improvement plan
for the State through a public notice and comment process that
includes consultation with Medicaid eligible individuals who
are recipients of home and community-based services, family
caregivers of such recipients, providers, health plans, direct
care workers, chosen representatives of direct care workers,
and aging, disability, and workforce advocates.
(2) Authority to adjust certain plan content
requirements.--The Secretary may modify the requirements for
any of the information specified in subsection (c)(1) if a
State requests a modification and demonstrates to the
satisfaction of the Secretary that it is impracticable for the
State to collect and submit the information.
(3) Submission and approval.--Not later than 24 months
after the date on which a State is awarded a planning grant
under this section, the State shall submit an HCBS improvement
plan for approval by the Secretary, along with assurances by
the State that the State will implement the plan in accordance
with the requirements of the HCBS Improvement Program
established under subsection (jj) of section 1905 of the Social
Security Act (42 U.S.C. 1396d) (as added by section 30712). The
Secretary shall approve and make publicly available the HCBS
improvement plan for a State after the plan and such assurances
are submitted to the Secretary for approval and the Secretary
determines the plan meets the requirements of subsection (c). A
State may amend its HCBS improvement plan, subject to the
approval of the Secretary that the plan as so amended meets the
requirements of subsection (c). The Secretary may withhold or
recoup funds provided under this section to a State, if the
State fails to comply with the requirements of this section.
(e) Definitions.--In the part:
(1) Direct care worker.--The term ``direct care worker''
means, with respect to a State, any of the following
individuals who are paid to provide directly to Medicaid
eligible individuals home and community-based services
available under the State Medicaid program:
(A) A registered nurse, licensed practical nurse,
nurse practitioner, or clinical nurse specialist, or a
licensed nursing assistant who provides such services
under the supervision of a registered nurse, licensed
practical nurse, nurse practitioner, or clinical nurse
specialist.
(B) A direct support professional.
(C) A personal care attendant.
(D) A home health aide.
(E) Any other paid health care professional or
worker determined to be appropriate by the State and
approved by the Secretary.
(2) HCBS program improvement state.--The term ``HCBS
program improvement State'' means a State that is awarded a
planning grant under subsection (b) and has an HCBS improvement
plan approved by the Secretary under subsection (d)(3).
(3) Health plan.--The term ``health plan'' means any of the
following entities that provide or arrange for home and
community-based services for Medicaid eligible individuals who
are enrolled with the entities under a contract with a State:
(A) A medicaid managed care organization, as
defined in section 1903(m)(1)(A) of the Social Security
Act (42 U.S.C. 1396b(m)(1)(A)).
(B) A prepaid inpatient health plan or prepaid
ambulatory health plan, as defined in section 438.2 of
title 42, Code of Federal Regulations (or any successor
regulation).
(4) Home and community-based services.--The term ``home and
community-based services'' means any of the following (whether
provided on a fee-for-service, risk, or other basis):
(A) Home health care services authorized under
paragraph (7) of section 1905(a) of the Social Security
Act (42 U.S.C. 1396d(a)).
(B) Private duty nursing services authorized under
paragraph (8) of such section, when such services are
provided in a Medicaid eligible individual's home.
(C) Personal care services authorized under
paragraph (24) of such section.
(D) PACE services authorized under paragraph (26)
of such section.
(E) Home and community-based services authorized
under subsections (b), (c), (i), (j), and (k) of
section 1915 of such Act (42 U.S.C. 1396n), authorized
under a waiver under section 1115 of such Act (42
U.S.C. 1315), or provided through coverage authorized
under section 1937 of such Act (42 U.S.C. 1396u-7).
(F) Case management services authorized under
section 1905(a)(19) of the Social Security Act (42
U.S.C. 1396d(a)(19)) and section 1915(g) of such Act
(42 U.S.C. 1396n(g)).
(G) Rehabilitative services, including those
related to behavioral health, described in section
1905(a)(13) of such Act (42 U.S.C. 1396d(a)(13)).
(H) Such other services specified by the Secretary.
(5) Institutional setting.--The term ``institutional
setting'' means--
(A) a skilled nursing facility (as defined in
section 1819(a) of the Social Security Act (42 U.S.C.
1395i-3(a)));
(B) a nursing facility (as defined in section
1919(a) of such Act (42 U.S.C. 1396r(a)));
(C) a long-term care hospital (as described in
section 1886(d)(1)(B)(iv) of such Act (42 U.S.C.
1395ww(d)(1)(B)(iv)));
(D) a facility described in section 1905(d) of such
Act (42 U.S.C. 1396d(d)));
(E) an institution which is a psychiatric hospital
(as defined in section 1861(f) of such Act (42 U.S.C.
1395x(f))) or that provides inpatient psychiatric
services in a residential setting specified by the
Secretary; and
(F) an institution described in section 1905(i) of
such Act (42 U.S.C. 1396d(i)).
(6) Medicaid eligible individual.--The term ``Medicaid
eligible individual'' means an individual who is eligible for
and receiving medical assistance under a State Medicaid plan or
a waiver of such plan. Such term includes an individual who is
on a waiting list and who would become eligible for medical
assistance and enrolled under a State Medicaid plan, or waiver
of such plan, upon receipt of home and community-based
services.
(7) State medicaid program.--The term ``State Medicaid
program'' means, with respect to a State, the State program
under title XIX of the Social Security Act (42 U.S.C. 1396
through 1396w-6) (including any waiver or demonstration under
such title or under section 1115 of such Act (42 U.S.C. 1315)
relating to such title).
(8) Secretary.--The term ``Secretary'' means the Secretary
of Health and Human Services.
(9) State.--The term ``State'' means each of the 50 States,
the District of Columbia, Puerto Rico, the Virgin Islands,
Guam, the Northern Mariana Islands, and American Samoa.
SEC. 30712. HCBS IMPROVEMENT PROGRAM.
(a) Increased FMAP for HCBS Program Improvement States.--Section
1905 of the Social Security Act (42 U.S.C. 1396d) is amended--
(1) in subsection (b), by striking ``and (ii)'' and
inserting ``(ii), and (jj)''; and
(2) by adding at the end the following new subsection:
``(jj) Additional Support for HCBS Program Improvement States.--
``(1) In general.--
``(A) Additional support.--Subject to paragraph
(5), in the case of a State that is an HCBS program
improvement State, for each fiscal quarter that begins
on or after the first date on which the State is an
HCBS program improvement State--
``(i) and for which the State meets the
requirements described in paragraphs (2) and
(4), notwithstanding subsection (b) or (ff),
subject to subparagraph (B), with respect to
amounts expended during the quarter by such
State for medical assistance for home and
community-based services, the Federal medical
assistance percentage for such State and
quarter (as determined for the State under
subsection (b) and, if applicable, increased
under subsection (y), (z), (aa), or (ii),
section 6008(a) of the Families First
Coronavirus Response Act), or section
1915(k)(2) shall be increased by 6 percentage
points; and
``(ii) with respect to the State meeting
the requirements described in paragraphs (2)
and (4) and with respect to amounts expended
during the quarter and before October 1, 2031,
for administrative costs for expanding and
enhancing home and community-based services,
including for enhancing Medicaid data and
technology infrastructure, modifying rate
setting processes, adopting or improving
training programs for direct care workers and
family caregivers, home and community-based
services ombudsman office activities (as
reimbursable under section 1903(a)(7)),
developing processes to identify direct care
workers and assign such workers unique
identifiers (as so reimbursable), and adopting,
carrying out, or enhancing programs that
register direct care workers or connect
beneficiaries to direct care workers, the per
centum specified in sections 1903(a)(7) and
1903(a)(3) shall be increased to 80 percent.
In no case may the application of clause (i) result in
the Federal medical assistance percentage determined
for a State being more than 95 percent with respect to
such expenditures. In no case shall the application of
clause (ii) result in a reduction to the per centum
otherwise specified without application of such clause.
Any increase pursuant to clause (ii) shall be available
to a State before the State meets the requirements of
paragraphs (2) and (4).
``(B) Additional hcbs improvement efforts.--Subject
to paragraph (5), in addition to the increase to the
Federal medical assistance percentage under
subparagraph (A)(i) for amounts expended during a
quarter for medical assistance for home and community-
based services by an HCBS program improvement State
that meets the requirements of paragraphs (2) and (4)
for the quarter, the Federal medical assistance
percentage for amounts expended by the State during the
quarter for medical assistance for home and community-
based services shall be further increased by 2
percentage points (but not to exceed 95 percent) during
the first 6 fiscal quarters throughout which the State
has implemented and has in effect a program that meets
the requirements of paragraph (3).
``(C) Nonapplication of territorial funding caps.--
Any payment made to Puerto Rico, the Virgin Islands,
Guam, the Northern Mariana Islands, or American Samoa
for expenditures that are subject to an increase in the
Federal medical assistance percentage under
subparagraph (A)(i) or (B), or an increase in an
applicable Federal matching percentage under
subparagraph (A)(ii), shall not be taken into account
for purposes of applying payment limits under
subsections (f) and (g) of section 1108.
``(D) Nonapplication to chip efmap.--Any increase
described in subparagraph (A) (or payment made for
expenditures on medical assistance that are subject to
such increase) shall not be taken into account in
calculating the enhanced FMAP of a State under section
2105.
``(2) Requirements.--Subject to the last sentence of
paragraph (1)(A), as conditions for receipt of the increase
under paragraph (1) to the Federal medical assistance
percentage determined for a State, with respect to a fiscal
year quarter, the State shall meet each of the following
requirements:
``(A) Nonsupplantation.--The State uses the Federal
funds attributable to the increase in the Federal
medical assistance percentage for amounts expended
during a quarter for medical assistance for home and
community-based services under paragraph (1)(A) and
paragraph (1)(B) (if applicable) to supplement, and not
supplant, the level of State funds expended for home
and community-based services for eligible individuals
through programs in effect as of the date the State is
awarded a planning grant under section 30711 of the Act
titled `An Act to provide for reconciliation pursuant
to title II of S. Con. Res. 14'. In applying this
subparagraph, the Secretary shall provide that a State
shall have a 3-year period, as specified by the
Secretary, to spend any accumulated unspent State funds
attributable to the increase described in clause (i) in
the Federal medical assistance percentage.
``(B) Maintenance of effort.--
``(i) In general.--The State does not--
``(I) reduce the amount, duration,
or scope of home and community-based
services available under the State plan
(or waiver of such plan) relative to
the home and community-based services
available under the plan or a waiver of
such plan as of the date on which the
State was awarded a planning grant
under section 30711 of the Act titled
`An Act to provide for reconciliation
pursuant to title II of S. Con. Res.
14';
``(II) reduce payment rates for
home and community-based services lower
than such rates that were in place as
of the date described in subclause (I),
including, to the extent applicable,
assumed payment rates for such services
that are included in managed care
capitation rates as such rates are
being prospectively built; or
``(III) except to the extent
permitted under clause (ii), adopt more
restrictive standards, methodologies,
or procedures for determining
eligibility for or the scope of medical
assistance of home and community-based
services, including with respect to
cost-sharing, than the standards,
methodologies, or procedures applicable
as of the date described in subclause
(I).
``(ii) Conditions for flexibility.--A State
may make modifications that would otherwise
violate the maintenance of effort described in
clause (i) if the State demonstrates to the
satisfaction of the Secretary that such
modifications shall not result in--
``(I) home and community-based
services that are less comprehensive or
lower in amount, duration, or scope;
``(II) fewer individuals (overall
and within particular eligibility
groups) receiving home and community-
based services, the calculation of
which may be adjusted for demographic
changes since the date described in
clause (i)(I); or
``(III) increased cost-sharing
(other than resulting from the rate of
inflation) for home and community-based
services.
``(C) Access to services.--Not later than an
implementation date as specified by the Secretary
(which may vary for each of the following clauses)
after the first day of the first fiscal quarter for
which a State receives an increase to the Federal
medical assistance percentage or other applicable
Federal matching percentage under paragraph (1), the
State does all of the following to improve access to
services:
``(i) Reduce access barriers and
disparities in access or utilization of home
and community-based services, as described in
the State HCBS improvement plan.
``(ii) Provides coverage of personal care
services authorized under subsection (a)(24)
for all individuals eligible for and enrolled
in medical assistance in the State.
``(iii) Provides for navigation of home and
community-based services through `no wrong
door' programs, provides expedited eligibility
for home and community-based services, and
improves home and community-based services
counseling and education programs.
``(iv) Expands access to behavioral health
services furnished in home and community-based
settings.
``(v) Improves coordination of home and
community-based services with employment,
housing, and transportation supports.
``(vi) Provides supports to family
caregivers.
``(vii) Newly provides coverage under, or
expands existing eligibility criteria for, 1 or
more of the eligibility categories authorized
under subclause (XIII), (XV), or (XVI) of
section 1902(a)(10)(A)(ii).
``(D) Workforce.--
``(i) In general.--The State strengthens
and expands the direct care workforce that
provides home and community-based services by--
``(I) adopting processes to ensure
that payment rates for home and
community-based services are sufficient
(as defined by the Secretary) to ensure
that care and services are available to
the extent described in the State HCBS
improvement plan; and
``(II) updating qualification
standards as appropriate, and
developing and adopting training
opportunities for direct care workers
and family caregivers, at such times as
the Secretary shall prescribe.
``(ii) Payment rates.--In carrying out
clause (i)(I), the State shall--
``(I) update and, as appropriate,
increase payment rates for home and
community-based services to support
recruitment and retention of the direct
care workforce by not later than 2
years after approval of the HCBS
improvement plan and, at least every 3
years thereafter, using, through
existing or other processes to
determine provider payment, a
transparent process involving
meaningful input from nongovernmental
stakeholders; and
``(II) ensure that increases in the
payment rates for home and community-
based services--
``(aa) at a minimum, result
in a proportionate increase to
payments for direct care
workers and in a manner that is
determined with input from the
stakeholders described in
subclause (I); and
``(bb) are incorporated
into provider payment rates for
home and community-based
services provided under this
title by a health plan, under a
contract and paid through
capitation rates with the
State.
``(3) Self-directed models for the delivery of services.--
As conditions for receipt of the increase under paragraph
(1)(B) to the Federal medical assistance percentage determined
for a State, with respect to a fiscal year quarter, the State
shall establish directly, or by contract with 1 or more
entities, including an agency with choice or a similar service
delivery model, a program for the performance of all of the
following functions to facilitate beneficiary use of self-
directed care in the case the State covers home and community-
based services under authorities that permit self-direction:
``(A) Registering qualified direct care workers and
assisting beneficiaries in finding direct care workers.
``(B) Undertaking activities to recruit and train
independent providers to enable beneficiaries to direct
their own care, including by providing or coordinating
training for beneficiaries on self-directed care.
``(C) Ensuring the safety of, and supporting the
quality of, care provided to beneficiaries.
``(D) Facilitating coordination between State and
local agencies and direct care workers for matters of
public health, training opportunities, changes in
program requirements, workplace health and safety, or
related matters.
``(E) Supporting beneficiary hiring, if selected by
the beneficiary, of independent providers of home and
community-based services, including by processing
applicable tax information, collecting and processing
timesheets, submitting claims and processing payments
to such providers.
``(F) To the extent a State permits beneficiaries
to hire a family member or individual with whom they
have an existing relationship to provide home and
community-based services, providing support to
beneficiaries who wish to hire a caregiver who is a
family member or individual with whom they have an
existing relationship.
``(G) Ensuring that the program under this
paragraph does not promote or deter the ability of
workers to form a labor organization or discriminate
against workers who may join or decline to join such an
organization.
``(4) Reporting and oversight.--As conditions for receipt
of the increase under paragraph (1) to the Federal medical
assistance percentage determined for a State, with respect to a
fiscal year quarter, the State shall meet each of the following
requirements:
``(A) The State designates (by a date specified by
the Secretary) an HCBS ombudsman office (or a long-term
care ombudsman program office) that--
``(i) operates independently from the State
Medicaid agency and health plans;
``(ii) provides direct assistance to
recipients of home and community-based services
available under the State Medicaid program and
their families; and
``(iii) identifies and reports systemic
problems to State officials, the public, and
the Secretary.
``(B) Beginning with the last day of the 5th fiscal
quarter for which the state is an HCBS program
improvement State, and annually thereafter, the State
reports to the Secretary, in a manner the Secretary
shall prescribe, on the progress of implementation of
the activities described in subparagraphs (C) and (D)
of paragraph (2), paragraph (3) (if applicable), the
use of enhanced Federal funding provided under this
subsection, and progress with respect to home and
community-based services availability, utilization,
disparities in access and use of services, spending on
HCBS, and the status of the direct care workforce.
``(5) Benchmarks for demonstrating improvements.--An HCBS
program improvement State shall cease to be eligible for an
increase in the Federal medical assistance percentage under
paragraph (1)(A)(i) or (1)(B) or an increase in an applicable
Federal matching percentage under paragraph (1)(A)(ii) on or
after the first date on which a State is an HCBS program
improvement State if the State is found to be out of compliance
with the requirements of this subsection and unless, at the end
of the 29th fiscal quarter, the State demonstrates the
following in the annual report required in paragraph (4) for
such quarter:
``(A) Increased availability (above a marginal
increase) of home and community-based services in the
State relative to such availability as reported in the
State HCBS improvement plan and adjusted for
demographic changes in the State since the submission
of such plan.
``(B) With respect to the percentage of
expenditures made by the State for long-term services
and supports that are for home and community-based
services, in the case of an HCBS program improvement
State for which such percentage (as reported in the
State HCBS improvement plan) was--
``(i) less than 50 percent, the State
demonstrates that the percentage of such
expenditures has increased to at least 50
percent since the plan was approved; and
``(ii) at least 50 percent, the State
demonstrates that such percentage has not
decreased since the plan was approved.
``(6) Definitions.--In this subsection, the terms `State
Medicaid plan', `direct care worker', `HCBS program improvement
State', `health plan'; and `home and community-based services'
have the meaning given those terms in section 30711(e) of the
Act titled `An Act to provide for reconciliation pursuant to
title II of S. Con. Res. 14'.''.
SEC. 30713. FUNDING FOR FEDERAL ACTIVITIES RELATED TO MEDICAID HCBS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $40,000,000, to remain available until
expended, to carry out section 30712 (including the amendments made by
such section), including by issuing necessary guidance and technical
assistance to States, conducting program integrity and oversight
efforts, and preparing and submitting to the Committee on Energy and
Commerce of the House of Representatives and the Committee on Finance
of the Senate, beginning 5 years after the date of the enactment of
this Act and every three years thereafter, a report describing the
progress of the HCBS planning and improvement activities undertaken by
States as applicable and as described in sections 30711 and 30712
(including the amendments made by such sections), and describing the
impact of such activities on access to care, including with respect to
disparities in access and utilization, and the direct care workforce.
SEC. 30714. FUNDING FOR HCBS QUALITY MEASUREMENT AND IMPROVEMENT.
(a) Increased Federal Matching Rate for Adoption and Reporting of
HCBS Quality Measures.--
(1) In general.--Section 1903(a)(3) of the Social Security
Act (42 U.S.C. 1396b(a)(3)) is amended--
(A) in subparagraph (F)(ii), by striking ``plus''
after the semicolon and inserting ``and''; and
(B) by inserting after subparagraph (F), the
following:
``(G) 80 percent of so much of the sums expended
during such quarter as are attributable to the
reporting of information regarding the quality of home
and community-based services in accordance with
sections 1139A(a)(4)(B)(ii) and 1139B(b)(3)(C); and''.
(2) Exemption from territories' payment limits.--Section
1108(g)(4) of the Social Security Act is amended by adding at
the end the following new subparagraph:
``(C) Additional exemption relating to hcbs quality
reporting.--Payments under section 1903(a)(3)(G) shall
not be taken into account in applying payment limits
under subsections (f) and (g) of this subsection.''.
(b) HCBS Quality Measures for Increase.--Title XI of the Social
Security Act (42 U.S.C. 1301 through 1320e-3) is amended--
(1) in section 1139A--
(A) in subsection (a)(4)(B)--
(i) by striking ``Beginning with the annual
State report on fiscal year 2024'' and
inserting the following:
``(i) In general.--Subject to clause (ii),
beginning with the annual State report on
fiscal year 2024''; and
(ii) by adding at the end the following new
clause:
``(ii) Reporting hcbs quality measures.--
With respect to reporting on information
regarding the quality of home and community-
based services provided to children under title
XIX or title XXI, beginning with the annual
State report required under subsection (c)(1)
for the first fiscal year that begins on or
after the date that is 2 years after the date
that the Secretary publishes the home and
community-based services quality measures
developed under subsection (b)(5)(B) the
Secretary shall require States to report such
information using the standardized format for
reporting information and procedures developed
under subparagraph (A) and using all such home
and community-based quality measures developed
under subsection (b)(5) (including any updates
or changes to such measures).''; and
(B) in subsection (b)(5)--
(i) by striking ``Beginning no later than
January 1, 2013'' and inserting the following:
``(A) In general.--Beginning no later than January
1, 2013''; and
(ii) by adding at the end the following new
subparagraph:
``(B) HCBS quality measures.--Beginning with the
first year that begins on the date that is 2 years
after the date of enactment of this subparagraph (or,
in the case of measures that require development and
testing prior to availability, not later than 4 years
after the date of enactment of this subparagraph), the
requirements of subparagraph (A) shall apply, and the
core measures described in subsection (a) (and any
updates or changes to such measures) shall include home
and community-based services quality measures developed
by the Secretary. The Secretary shall ensure that such
measures reflect the full array of home and community-
based services, and consult with nongovernmental
stakeholders with expertise in home and community-based
services (including recipients and providers of such
services).'';
(C) in subsection (b)(6)--
(i) by inserting ``or support services''
before ``that is capable of'';
(ii) by striking ``and ambulatory health
care settings'' and inserting ``, ambulatory
health care, and home and community-based
settings''; and
(iii) by inserting ``and home and
community-based'' before ``care system''; and
(D) in subsection (c)(1), in the matter preceding
subparagraph (A), by inserting ``, subject to
subsection (a)(4)(B)(ii),'' before ``annually report'';
and
(2) in section 1139B--
(A) in subsection (b)--
(i) in paragraph (3), by adding at the end
the following new subparagraph:
``(C) Mandatory reporting with respect to hcbs
quality measures.--Beginning with the State report
required under subsection (d)(1) for the first year
that begins on or after the date that is 2 years after
the date that the Secretary publishes the home and
community-based quality measures developed under
paragraph (5)(D), the Secretary shall require States to
report information, using the standardized format for
reporting information and procedures developed under
subparagraph (A), regarding the quality of home and
community-based services for Medicaid eligible adults
using all of the home and community-based services
quality measures included in the core set of adult
health quality measures under paragraph (5)(D), and any
updates or changes to such measures.''; and
(ii) in paragraph (5), by adding at the end
the following new subparagraph:
``(D) HCBS quality measures.--
``(i) Funding.--In addition to amounts
otherwise available, there is appropriated to
the Secretary, for fiscal year 2022, to be
available until expended, out of any money in
the Treasury not otherwise appropriated,
$22,000,000, for carrying out this
subparagraph.
``(ii) Inclusion of hcbs quality
measures.--Beginning with respect to State
reports required under subsection (d)(1) for
the first year that begins on or after the date
that is 2 years after the date of enactment of
this subparagraph (or, in the case of measures
that require development and testing prior to
availability, not later than 4 years after the
date of enactment of this subparagraph) the
core set of adult health quality measures
maintained under this paragraph (and any
updates or changes to such measures) shall
include home and community-based services
quality measures developed in accordance with
this subparagraph.
``(iii) Requirements.--
``(I) In general.--In developing,
reviewing and updating the home and
community-based services quality
measures included in the core set of
adult health quality measures
maintained under this paragraph, the
Secretary shall consult with
nongovernmental stakeholders with
expertise in home and community-based
services (including recipients and
providers of such services) and ensure
such measures reflect the full array of
home and community-based services and
recipients of such services.
``(II) Definition.--For purposes of
this section and section 1139A, the
term `home and community-based
services' has the meaning given such
term in section 30711(e) of the Act
titled `An Act to provide for
reconciliation pursuant to title II of
S. Con. Res. 14'.''; and
(B) in subsection (d)(1)(A), by striking ``; and''
and inserting ``and, beginning with the report for the
first year that begins after the date that is 2 years
after the Secretary publishes the home and community-
based quality measures developed under subsection
(b)(5)(D), all home and community-based services
quality measures included in the core set of adult
health quality measures maintained under subsection
(b)(5) and any updates or changes to such measures;
and''.
SEC. 30715. PERMANENT EXTENSION OF MEDICAID PROTECTIONS AGAINST SPOUSAL
IMPOVERISHMENT FOR RECIPIENTS OF HOME AND COMMUNITY-BASED
SERVICES.
(a) In General.--Section 1924(h)(1)(A) of the Social Security Act
(42 U.S.C. 1396r-5(h)(1)(A)) is amended by striking ``(at the option of
the State) is described in section 1902(a)(10)(A)(ii)(VI)'' and
inserting the following: ``is eligible for medical assistance for home
and community-based services provided under subsection (c), (d), or (i)
of section 1915 or under a waiver approved under section 1115, or who
is eligible for such medical assistance by reason of being determined
eligible under section 1902(a)(10)(C) or by reason of section 1902(f)
or otherwise on the basis of a reduction of income based on costs
incurred for medical or other remedial care, or who is eligible for
medical assistance for home and community-based attendant services and
supports under section 1915(k)''.
(b) Conforming Amendment.--Section 2404 of the Patient Protection
and Affordable Care Act (42 U.S.C. 1396r-5 note) is amended by striking
``September 30, 2023'' and inserting ``the date of the enactment of the
Act titled `An Act to provide for reconciliation pursuant to title II
of S. Con. Res. 14'''.
SEC. 30716. PERMANENT EXTENSION OF MONEY FOLLOWS THE PERSON REBALANCING
DEMONSTRATION.
(a) In General.--Subsection (h) of section 6071 of the Deficit
Reduction Act of 2005 (42 U.S.C. 1396a note) is amended--
(1) in paragraph (1)--
(A) in subparagraph (I), by inserting ``and'' after
the semicolon;
(B) by amending subparagraph (J) to read as
follows:
``(J) $450,000,000 for each fiscal year after
fiscal year 2022.'';
(C) by striking subparagraph (K);
(2) in paragraph (2), by striking ``September 30, 2023''
and inserting ``September 30 of the subsequent fiscal year'';
and
(3) by adding at the end the following new paragraph:
``(3) Technical assistance.--In addition to amounts
otherwise available, there is appropriated to the Secretary for
fiscal year 2022 and for each subsequent 3-year period, out of
any money in the Treasury not otherwise appropriated,
$5,000,000, to remain available until expended, for carrying
out subsections (f), (g), and (i).''.
(b) Redistribution of Unexpended Grant Awards.--Subsection (e)(2)
of section 6071 of the Deficit Reduction Act of 2005 (42 U.S.C. 1396a
note) is amended by adding at the end the following new sentence: ``Any
portion of a State grant award for a fiscal year under this section
that is unexpended by the State at the end of the fourth succeeding
fiscal year shall be rescinded by the Secretary and added to the
appropriation for the fifth succeeding fiscal year.''.
SEC. 30717. FUNDING TO IMPROVE THE ACCURACY AND RELIABILITY OF CERTAIN
SKILLED NURSING FACILITY DATA.
Section 1888 of the Social Security Act (42 U.S.C. 1395yy) is
amended--
(1) in subsection (h)(12)--
(A) in subparagraph (A), by striking ``and the data
submitted under subsection (e)(6) a process to validate
such measures and data'' and inserting ``, the data
submitted under subsection (e)(6), and, during the
period beginning with fiscal year 2024 and ending with
fiscal year 2031, the resident assessment data
described in section 1819(b)(3) and the direct care
staffing information described in section 1128I(g) a
process to validate such measures, data, and
information''; and
(B) in subparagraph (B)--
(i) by striking ``Funding.--For purposes''
and inserting ``Funding.--
``(i) Fiscal years 2023 through 2025.--For
purposes''; and
(ii) by adding at the end the following new
clause:
``(ii) Additional funding.--There is
appropriated to the Secretary, out of any
monies in the Treasury not otherwise
appropriated, $50,000,000 for fiscal year 2022,
to remain available through fiscal year 2031,
for purposes of carrying out this paragraph.'';
and
(2) in subsection (e)(6)(A)--
(A) in the header, by striking ``for failure to
report''; and
(B) in clause (i)--
(i) by striking ``For fiscal years
beginning with fiscal year 2018, in the case of
a skilled nursing facility that does not
submit'' and inserting the following:
``(I) Failure to report.--For
fiscal years beginning with fiscal year
2018, in the case of a skilled nursing
facility that does not submit quality
measure data specified by the Secretary
and''; and
(ii) by adding at the end the following new
subclause:
``(II) Reporting of inaccurate
information.--For fiscal years during
the period beginning with fiscal year
2026 and ending with fiscal year 2031,
in the case of a skilled nursing
facility that submits data under this
paragraph, measures under subsection
(h), resident assessment data described
in section 1819(b)(3), or direct care
staffing information described in
section 1128I(g) with respect to such
fiscal year that is inaccurate (as
determined by the Secretary through the
validation process described in section
1888(h)(12) or otherwise), after
determining the percentage described in
paragraph (5)(B)(i), and after
application of clauses (ii) and (iii)
of paragraph (5)(B) and of subclause
(I) of this clause (if applicable), the
Secretary shall reduce such percentage
for payment rates during such fiscal
year by 2 percentage points.''.
SEC. 30718. ENSURING ACCURATE INFORMATION ON COST REPORTS.
Section 1888(f) of the Social Security Act (42 U.S.C. 1395yy(f)) is
amended by adding at the end the following new paragraph:
``(5) Audit of cost reports.--There is appropriated to the
Secretary, out of any monies in the Treasury not otherwise
appropriated, $250,000,000 for fiscal year 2022, to remain
available through fiscal year 2031, for purposes of conducting
an annual audit (beginning with 2023 and ending with 2031) of
cost reports submitted under this title for a representative
sample of skilled nursing facilities.''.
SEC. 30719. SURVEY IMPROVEMENTS.
Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) is
amended by adding at the end the following new subsection:
``(l) Survey Improvements.--
``(1) In general.--There is appropriated to the Secretary,
out of any monies in the Treasury not otherwise appropriated,
$325,000,000 for fiscal year 2022, to remain available through
fiscal year 2031, for purposes of--
``(A) conducting reviews and identifying plans
under paragraph (2); and
``(B) providing training, tools, technical
assistance, and financial support in accordance with
paragraph (3).
``(2) Review.--The Secretary shall conduct reviews, during
the period specified in paragraph (1), of (and, as appropriate,
identify plans to improve) the following:
``(A) The extent to which surveys conducted under
subsection (g) and the enforcement process under
subsection (h) result in increased compliance with
requirements under this section and subpart B of part
483 of title 42, Code of Federal Regulations, with
respect to skilled nursing facilities (in this
subsection referred to as `facilities').
``(B) The timeliness and thoroughness of State
agency verification of deficiency corrections at
facilities.
``(C) The accuracy of the identification and
appropriateness of the scope and severity of
deficiencies cited at facilities.
``(D) The accuracy of the identification and
appropriateness of the scoping and severity of life
safety, infection control, and emergency preparedness
deficiencies cited at facilities.
``(E) The timeliness of State agency investigations
of--
``(i) complaints at facilities;
``(ii) facility-reported incidents at
facilities; and
``(iii) reported allegations of abuse,
neglect, and exploitation at facilities.
``(F) The consistency of facility reporting of
substantiated complaints to law enforcement.
``(G) The ability of the State agency to
sufficiently hire, train, and retain individuals who
conduct surveys.
``(H) Any other area related to surveys of
facilities, or the individuals conducting such surveys,
determined appropriate by the Secretary.
``(3) Support.--Based on the review under paragraph (2),
the Secretary shall, during the period specified in paragraph
(1), provide training, tools, technical assistance, and
financial support to State and Federal agencies that perform
surveys of facilities for the purpose of improving the surveys
conducted under subsection (g) and the enforcement process
under subsection (h) with respect to the areas reviewed under
paragraph (2).''.
SEC. 30720. NURSE STAFFING REQUIREMENTS.
Section 1819(d) of the Social Security Act (42 U.S.C. 1395i-3(d))
is amended--
(1) in paragraph (4)(A), by inserting ``and any regulations
promulgated under paragraph (5)(C)'' after ``section 1124'';
and
(2) by adding at the end the following new paragraph:
``(5) Nurse staffing requirements.--
``(A) Funding.--There is appropriated to the
Secretary, out of any monies in the Treasury not
otherwise appropriated, $50,000,000 for fiscal year
2022, to remain available through fiscal year 2031, for
purposes of carrying out this paragraph.
``(B) Study.--Not later than 3 years after the date
of the enactment of this paragraph, and not less
frequently than once every 5 years thereafter, the
Secretary shall, out of funds appropriated under
subparagraph (A), conduct a study and submit to
Congress a report on the appropriateness of
establishing minimum staff to resident ratios for
nursing staff for skilled nursing facilities. Each such
report shall include--
``(i) with respect to the first such
report, recommendations regarding appropriate
minimum ratios of registered nurses (and, if
practicable, licensed practical nurses (or
licensed vocational nurses) and certified
nursing assistants) to residents at such
skilled nursing facilities; and
``(ii) with respect to each subsequent such
report, recommendations regarding appropriate
minimum ratios of registered nurses, licensed
practical nurses (or licensed vocational
nurses), and certified nursing assistants to
residents at such skilled nursing facilities.
``(C) Promulgation of regulations.--
``(i) In general.--Not later than 1 year
after the Secretary first submits a report
under subparagraph (B), the Secretary shall,
out of funds appropriated under subparagraph
(A)--
``(I) specify through regulations,
consistent with such report,
appropriate minimum ratios (if any) of
registered nurses (and, if practicable,
licensed practical nurses (or licensed
vocational nurses) and certified
nursing assistants) to residents at
skilled nursing facilities; and
``(II) except as provided in clause
(ii), require such skilled nursing
facilities to comply with such ratios.
``(ii) Exception.--
``(I) In general.--In addition to
the authority to waive the application
of clause (i)(II) under section 1135,
the Secretary may waive the application
of such clause with respect to a
skilled nursing facility if the
Secretary finds that--
``(aa) the facility is
located in a rural area and the
supply of skilled nursing
facility services in such area
is not sufficient to meet the
needs of individuals residing
therein;
``(bb) the Secretary
provides notice of the waiver
to the State long-term care
ombudsman (established under
section 307(a)(12) of the Older
Americans Act of 1965) and the
protection and advocacy system
in the State for the mentally
ill; and
``(cc) the facility that is
granted such a waiver notifies
residents of the facility (or,
where appropriate, the
guardians or legal
representatives of such
residents) and members of their
immediate families of the
waiver.
``(II) Renewal.--Any waiver in
effect under this clause shall be
subject to annual renewal.
``(iii) Update.--Not later than 1 year
after the submission of each subsequent report
under subparagraph (B), the Secretary shall,
out of funds appropriated under subparagraph
(A) and consistent with such report, update the
regulations described in clause (i)(I) to
reflect appropriate minimum ratios (if any) of
registered nurses, licensed practical nurses
(or licensed vocational nurses), and certified
nursing assistants to residents at skilled
nursing facilities.''.
PART 2--EXPANDING ACCESS TO MATERNAL HEALTH
SEC. 30721. EXTENDING CONTINUOUS COVERAGE FOR PREGNANT AND POSTPARTUM
INDIVIDUALS.
(a) Medicaid.--
(1) Requiring full benefits for pregnant and postpartum
individuals for 12-month period post pregnancy.--
(A) In general.--Paragraph (5) of section 1902(e)
of the Social Security Act (42 U.S.C. 1396a(e)) is
amended--
(i) by striking ``(5) A woman who'' and
inserting ``(5)(A) For any fiscal year quarter
(beginning with the first fiscal year quarter
beginning one year after the date of the
enactment of the Act titled `An Act to provide
for reconciliation pursuant to title II of S.
Con. Res. 14') with respect to which
subparagraph (B) does not apply, an individual
who''; and
(ii) by adding at the end the following new
subparagraph:
``(B) For any fiscal year quarter (beginning with the first
fiscal year quarter beginning one year after the date of the
enactment of the Act titled `An Act to provide for
reconciliation pursuant to title II of S. Con. Res. 14'), any
individual who, while pregnant, is eligible for and received
medical assistance under the State plan or a waiver of such
plan (regardless of the basis for the individual's eligibility
for medical assistance and including during a period of
retroactive eligibility under subsection (a)(34)), shall remain
eligible, notwithstanding section 1916(c)(3) or any other
limitation under this title, for medical assistance through the
end of the month in which the 12-month period (beginning on the
last day of pregnancy of the individual) ends, and such medical
assistance shall be in accordance with clauses (i) and (ii) of
paragraph (16)(B).''.
(B) Conforming amendments.--Title XIX of the Social
Security Act (42 U.S.C. 1396 through 1396w-6) is
amended--
(i) in section 1902(a)(10), in the matter
following subparagraph (G), by striking ``(VII)
the medical assistance'' and all that follows
through ``, (VIII)'' and inserting ``(VIII)'';
(ii) in section 1902(e)(6), by striking
``In the case of'' and inserting ``For any
fiscal year quarter with respect to which
paragraph (5)(B) does not apply, in the case
of'';
(iii) in section 1902(l)(1)(A), by striking
``60-day period'' and inserting ``12-month
period (or, for any fiscal year quarter with
respect to which subsection (e)(5)(B) does not
apply and for which the State has not adopted
the option under section 1902(e)(16)(A), 60-day
period)'';
(iv) in section 1903(v)(4)--
(I) in subparagraph (A)(i), by
striking ``the 60-day period'' and
inserting ``the applicable period (as
described in subparagraph (D))'';
(II) in subparagraph (A)(ii), by
striking the period and inserting ``,
and, in the case of such an individual
who is or becomes pregnant, such
individual (regardless of age) during
pregnancy and during the applicable
period (as described in subparagraph
(D)).'';
(III) by adding at the end the
following new subparagraph:
``(D) For purposes of subparagraph (A), the
applicable period described in this subparagraph is--
``(i) beginning with the first fiscal year
quarter that begins one year after the date of
the enactment of the American Rescue Plan Act
of 2021, for a State that has adopted the
option under section 1902(e)(16)(A), the 12-
month period;''; and
(IV) in the subparagraph (D) added
by subclause (III), by adding at the
end the following new clauses:
``(ii) beginning with the first fiscal year
quarter beginning one year after the date of
the enactment of the Act titled `An Act to
provide for reconciliation pursuant to title II
of S. Con. Res. 14', the 12-month period; and
``(iii) for any fiscal year quarter
(beginning with such first fiscal year quarter)
with respect to which section 1902(e)(5)(B)
does not apply and for which the State has not
adopted the option under section
1902(e)(16)(A), the 60-day period.'';
(v) in section 1905(a), in the 4th sentence
in the matter following paragraph (31), by
striking ``60-day period'' and inserting ``12-
month period (or, for any fiscal year quarter
with respect to which section 1902(e)(5)(B)
does not apply and for which the State has not
adopted the option under section
1902(e)(16)(A), 60-day period)''; and
(vi) in section 1905(y), by adding at the
end the following new paragraph:
``(3) Treatment for certain indviduals.--Notwithstanding
paragraphs (1) and (2), section 1902(a)(10)(A)(i)(III), and
section 1902(a)(10)(A)(i)(IV), the term `newly eligible' in
paragraph (2)(A) and the phrase `newly eligible individuals
described in subclause (VIII) of section 1902(a)(10)(A)(i)' in
paragraph (1) shall apply to individuals who but for the
amendments made by section 30721(a) of the Act titled `An Act
to provide for reconciliation pursuant to title II of S. Con.
Res. 14' would be eligible under the State plan (or waiver) for
medical assistance under section 1902(a)(10)(A)(i)(VIII) for
the period beginning on the first day occurring after the end
of such 60-day period and ending on the last day of the month
in which the 12-month period (beginning on the last day of the
pregnancy) ends.''.
(2) Transition from state option.--
(A) In general.--Section 1902(e)(16)(A) of the
Social Security Act (42 U.S.C. 1396a(e)(16)(A)) is
amended by striking ``At the option of the State'' and
inserting ``For any fiscal year quarter with respect to
which paragraph (5)(B) does not apply, at the option of
the State''.
(B) Conforming amendment.--Section 9812(b) of the
American Rescue Plan Act of 2021 (Public Law 117-2) is
amended by striking ``during the 5-year period''.
(3) Effective date.--
(A) In general.--Subject to subparagraphs (B) and
(C), the amendments made by this paragraph shall take
effect on the 1st day of the 1st fiscal year quarter
that begins one year after the date of the enactment of
this Act and shall apply with respect to medical
assistance provided on or after such date.
(B) Exception for certain american rescue plan act
of 2021 conforming amendments.--The amendments made by
subclauses (I), (II), and (III) of paragraph (1)(B)(iv)
shall take effect on the first day of the first fiscal
year quarter that begins one year after the date of the
enactment of the American Rescue Plan Act of 2021 and
shall apply with respect to medical assistance provided
on or after such date.
(C) Exception for state legislation.--In the case
of a State plan under title XIX of the Social Security
Act (42 U.S.C. 1396 through 1396w-6) that the Secretary
of Health and Human Services determines requires State
legislation in order for the plan to meet any
requirement imposed by amendments made by this
subsection, the plan shall not be regarded as failing
to comply with the requirements of such title solely on
the basis of its failure to meet such a requirement
before the first day of the first calendar quarter
beginning after the close of the first regular session
of the State legislature that begins after the date of
the enactment of this Act. For purposes of the previous
sentence, in the case of a State that has a 2-year
legislative session, each year of the session shall be
considered to be a separate regular session of the
State legislature.
(b) CHIP.--
(1) Requiring full benefits for pregnant and postpartum
women for 12-month period post pregnancy.--
(A) In general.--Section 2107(e)(1)(J) of the
Social Security Act (42 U.S.C. 1397gg(e)(1)(J)) is
amended--
(i) by striking ``Paragraphs (5) and (16)''
and inserting ``(i) For any fiscal year quarter
with respect to which paragraph (5)(B) of
section 1902(e) does not apply, paragraphs
(5)(A) and (16) of such section''; and
(ii) by adding at the end the following new
clause:
``(ii) For any fiscal year quarter (beginning with
the first fiscal year quarter beginning one year after
the date of the enactment of the Act titled `An Act to
provide for reconciliation pursuant to title II of S.
Con. Res. 14'), section 1902(e)(5)(B) (requiring,
notwithstanding section 2103(e)(3)(C)(ii)(I) or any
other limitation under this title, continuous coverage
for pregnant and postpartum individuals, including 12
months postpartum, of medical assistance) if the State
provides child health assistance to targeted low-income
children or pregnancy-related assistance to targeted
low-income pregnant women, under the State child health
plan or waiver, including coverage of all items or
services provided to a targeted low-income child or
targeted low-income pregnant woman (as applicable)
under the State child health plan or waiver).''.
(B) Conforming amendments.--Section 2112 of the
Social Security Act (42 U.S.C. 1397ll) is amended--
(i) in subsection (d)--
(I) in paragraph (1), by inserting
``and includes, through application of
section 1902(e)(5)(B) pursuant to
section 2107(e)(1)(J)(ii), continuous
coverage for pregnant and postpartum
individuals, including 12 months
postpartum'' before the period at the
end; and
(II) in paragraph (2)(A), by
striking ``60-day period'' and all that
follows through ``ends'' and inserting
``12-month period (or, for any fiscal
year quarter with respect to which
section 2107(e)(1)(J)(ii) does not
apply and for which the State has not
adopted the option under section
1902(e)(16)(A), 60-day period) ends'';
and
(ii) in subsection (f)(2), by striking
``60-day period'' and inserting ``12-month
period (or, for any fiscal year quarter
(beginning with the first fiscal year quarter
beginning one year after the date of the
enactment of the Act titled `An Act to provide
for reconciliation pursuant to title II of S.
Con. Res. 14') with respect to which section
2107(e)(1)(J)(ii) does not apply and for which
the State has not adopted the option under
section 1902(e)(16)(A), 60-day period)''.
(2) Transition from state plan option.--Section 9822(b) of
the American Rescue Plan Act of 2021 (Public Law 117-2) is
amended by striking ``, during the 5-year period''.
(3) Effective date.--
(A) In general.--Subject to subparagraph (B), the
amendments made by this subsection shall take effect on
the 1st day of the 1st fiscal year quarter that begins
one year after the date of the enactment of this Act
and shall apply with respect to child health assistance
and pregnancy-related assistance, as applicable,
provided on or after such date.
(B) Exception for state legislation.--In the case
of a State child health plan under title XXI of the
Social Security Act (42 U.S.C. 1397aa through 1397mm)
that the Secretary of Health and Human Services
determines requires State legislation in order for the
plan to meet any requirement imposed by amendments made
under this subsection, the plan shall not be regarded
as failing to comply with the requirements of such
title solely on the basis of its failure to meet such a
requirement before the first day of the first calendar
quarter beginning after the close of the first regular
session of the State legislature that begins after the
date of the enactment of this Act. For purposes of the
previous sentence, in the case of a State that has a 2-
year legislative session, each year of the session
shall be considered to be a separate regular session of
the State legislature.
SEC. 30722. STATE OPTION TO PROVIDE COORDINATED CARE THROUGH A MATERNAL
HEALTH HOME FOR PREGNANT AND POSTPARTUM INDIVIDUALS.
Title XIX of the Social Security Act (42 U.S.C. 1396a) is amended
by inserting after section 1945A the following new section:
``SEC. 1945B. STATE OPTION TO PROVIDE COORDINATED CARE THROUGH A
MATERNAL HEALTH HOME FOR PREGNANT AND POSTPARTUM
INDIVIDUALS.
``(a) In General.--Notwithstanding section 1902(a)(1) (relating to
statewideness) and section 1902(a)(10)(B) (relating to comparability),
beginning 24 months after the date of enactment of this section, a
State, at its option as a State plan amendment, may provide for medical
assistance under this title to eligible individuals who choose to
enroll in a maternal health home under this section and receive
maternal health home services from a designated provider, a team of
health professionals operating with such a provider, or a health team.
``(b) Maternal Health Home Qualification Standards.--A maternal
health home under this section shall demonstrate to the State the
ability to do the following:
``(1) Develop an individualized comprehensive care plan for
each eligible individual, working in a culturally and
linguistically appropriate manner with such individual to
develop and incorporate such care plan in a manner consistent
with such individual's needs and choices, including--
``(A) primary care;
``(B) inpatient care;
``(C) social support services;
``(D) local hospital emergency care;
``(E) care management and planning related to a
change in an eligible individual's eligibility for
medical assistance or a change in health insurance
coverage as needed; and
``(F) behavioral health services.
``(2) Coordinate all necessary services to support
prenatal, labor and delivery, and postpartum care for eligible
individuals.
``(3) Coordinate access to specialists, behavioral health
providers, early intervention services, and pediatricians.
``(4) Collect and report information under subsection (d).
``(c) Payments.--
``(1) In general.--A State shall provide a designated
provider, a team of health professionals operating with such a
provider, or a health team with payments for the provision of
maternal health home services to each eligible individual
enrolled in a maternal health home. Payments for maternal
health home services made to a designated provider, a team of
health professionals operating with such a provider, or a
health team shall be treated as payments for medical assistance
for purposes of section 1903(a), except that, during the first
8 fiscal quarters that the State plan amendment is in effect,
the Federal medical assistance percentage otherwise applicable
to such payments shall be increased by 15 percentage points,
not to exceed 90 percent.
``(2) Methodology.--
``(A) In general.--The State shall specify in the
State plan amendment the methodology the State will use
for determining payment for the provision of maternal
health home services. Such methodology for determining
payment--
``(i) may be tiered or adjusted to reflect,
with respect to each individual provided such
services by a designated provider, a team of
health care professionals operating with such a
provider, or a health team, the acuity of each
individual receiving care, or the specific
capabilities of the provider, team of health
care providers, or health team; and
``(ii) shall be established consistent with
section 1902(a)(30)(A).
``(B) Alternate model of payment.--The methodology
for determining payment for provision of maternal
health home services under this section shall not be
limited to a fee-for-service or per-member per-month
payment model, and may provide for alternate models of
payment that reflect the needs of a State, subject to
the approval of the Secretary.
``(3) Planning grants.--
``(A) In general.--Beginning 12 months after the
date of enactment of this section, the Secretary may
award planning grants to States for purposes of
developing a State plan amendment under this section. A
planning grant awarded to a State under this paragraph
shall remain available until expended.
``(B) State contribution.--A State awarded a
planning grant shall contribute an amount equal to the
State percentage determined under section 1905(b) for
each fiscal year for which the grant is awarded.
``(C) Appropriations.--In addition to amounts
otherwise available, there is appropriated for fiscal
year 2022, out of any money in the Treasury not
otherwise appropriated, to remain available until
expended, to carry out this paragraph, $5,000,000 for
awarding grants under this section.
``(d) Data Collection and Reporting.--
``(1) Provider reporting requirements.--
``(A) In general.--In order to receive payments
from a State under subsection (c), a designated
provider, a team of health professionals operating with
such a provider, or a health team shall report to the
State, in accordance with such requirements as the
Secretary shall specify, the following:
``(i) With respect to each such designated
provider, team of health professionals, or
health team, the name, national provider
identification number, address, and specific
maternal health home services offered to be
provided to eligible individuals who have
selected such designated provider, team of
health professionals, or health team as the
maternal health home of such eligible
individuals.
``(ii) Information on all applicable
measures for determining the quality of
maternal health home services provided by such
designated provider, team of health
professionals, or health team, including, to
the extent applicable, the core set of child
health quality measures published under section
1139A, the core set of adult health quality
measures for Medicaid eligible adults published
under section 1139B, and maternal health
quality measures.
``(B) Use of health information technology.--A
designated provider, a team of health professionals
operating with such a provider, or a health team shall
use, to the extent practicable, health information
technology to provide a State with the information
required under subparagraph (A) and to improve care
coordination for eligible individuals, such as by--
``(i) facilitating the review of person-
centered care plans;
``(ii) monitoring service delivery and
identifying gaps in treatment; and
``(iii) communicating with eligible
individuals and with primary, behavioral health
and specialty care providers.
``(2) State reporting requirements.--A State with a State
plan amendment approved under this section shall collect and
report to the Secretary, at such time and in such form and
manner as required by the Secretary, the following information:
``(A) The number of maternal health homes in a
State in which individuals are enrolled pursuant to a
State plan amendment under this section.
``(B) The number of individuals served who selected
a maternal health home, disaggregated by race and
ethnicity, pursuant to a State plan amendment under
this section.
``(C) Information on the quality measures
applicable for maternal health home services,
including, to the extent applicable, the core set of
child health quality measures published under section
1139A, and the core set of adult health quality
measures for Medicaid eligible adults published under
section 1139B, and maternal health quality measures.
``(D) The type of delivery systems and payment
models used to provide health home services to eligible
individuals enrolled in a maternal health home under a
State plan amendment under this section.
``(E) The number and characteristics of designated
providers, teams of health professionals, and health
teams selected as maternal health homes pursuant to a
State plan amendment under this section.
``(F) Information on hospitalizations, morbidity,
and mortality of eligible individuals and their infants
enrolled in a maternal health home in such State
alongside comparable data from a State's maternal
mortality review committee.
``(G) A report on best practices for effective
strategies in coordinating care to support access to
comprehensive maternal health services.
``(H) Information reported to the State under
paragraph (1).
``(e) State Plan Amendment.--
``(1) In general.--A State plan amendment submitted
pursuant to this section shall include--
``(A) eligibility criteria for maternal health
homes;
``(B) services available to eligible individuals
through the maternal health home;
``(C) a description of providers that may provide
care through a maternal health home, and that include
how such State will ensure any provider arrangement
offered includes a person-centered planning approach to
determining necessary services and supports and
providing the appropriate care coordination to meet
clinical and non-clinical needs of eligible
individuals; and
``(D) reimbursement methodologies (as described in
subsection (c)(2)).
``(2) Hospital notification.--A State with a State plan
amendment approved under this section shall require each
hospital that is a participating provider under the State plan
(or a waiver of such plan) to establish procedures for, in the
case of an individual who is enrolled in a maternal health home
pursuant to this section and seeks treatment in the emergency
department of such hospital, notifying the health home of such
individual of such treatment.
``(3) Education with respect to availability of maternal
health home services.--In order for a State plan amendment to
be approved under this section, a State shall include in the
State plan amendment--
``(A) a description of the State's process for
educating providers participating in the State plan (or
a waiver of such plan) on the availability of maternal
health home services, including the process by which
such providers can refer individuals to a designated
provider, team of health care professionals operating
such a provider, or health team for the purpose of
establishing a maternal health home through which such
individuals may receive such services; and
``(B) a description of the State's process for
educating individuals on the availability of such
services.
``(4) Confidentiality.--A State with a State plan amendment
approved under this section shall establish confidentiality
protections to ensure, at a minimum, that the State does not
disclose any identifying information with respect to any
specific mortality case (including pursuant to the reporting of
information required under subsection (d)(2)(F)).
``(f) Rule of Construction.--Nothing in this section shall be
construed--
``(1) to require an eligible individual to enroll in, or
prohibit an eligible individual from disenrolling at any time
from, a maternal health home under this section; or
``(2) to require a designated provider, team of health
professionals, or health team to act as a maternal health home
and provide services in accordance with this section if the
designated provider, team of health professionals, or health
team does not voluntarily agree to act as a maternal health
home.
``(g) Definitions.--In this section:
``(1) Designated provider.--The term `designated provider'
means a physician, clinical practice or clinical group
practice, rural health clinic, freestanding birth center,
community health center, obstetrician gynecologist, midwife who
meets at a minimum the international definition of the midwife
and global standards for midwifery education as established by
the International Confederation of Midwives, or any other
health care entity or provider determined by the State and
approved by the Secretary to be qualified to act as a maternal
health home.
``(2) Eligible individual.--The term `eligible individual'
means an individual eligible for medical assistance under the
State plan or under a waiver of such plan who--
``(A) is pregnant or in the postpartum period that
begins on the last day of the pregnancy and ends on the
last day of the month in which the 12-month period
(beginning on the last day of the pregnancy of the
individual) ends (or, if the State provides for a
longer period of postpartum coverage period under such
plan or waiver, on the last day of such longer period);
and
``(B) is not enrolled in a health home under
section 1945 or 1945A.
``(3) Health team.--The term `health team' has the meaning
given such term for purposes of section 3502 of Public Law 111-
148.
``(4) Maternal health home.--The term `maternal health
home' means a designated provider (including a provider that
operates in coordination with a team of health care
professionals), or a health team selected by a State to provide
maternal health home services to pregnant and postpartum
individuals.
``(5) Maternal health home services.--
``(A) In general.--The term `maternal health home
services' means comprehensive and timely high-quality
services described in subparagraph (B) that are
provided by a designated provider, a team of health
professionals operating with such a provider, or a
health team.
``(B) Services described.--The services described
in this subparagraph shall include--
``(i) a standardized risk assessment for
all participants to determine needs;
``(ii) comprehensive care management;
``(iii) care coordination and health
promotion;
``(iv) comprehensive transitional care,
including arranging appropriate follow-up, for
individuals transitioning from inpatient care
to other settings;
``(v) individual and family support
(including authorized representatives);
``(vi) making referrals to other medical,
community, and social support services, if
relevant; and
``(vii) the use of health information
technology to link services and coordinate
care, to the extent practicable.
``(6) Standardized risk assessment.--The term `standardized
risk assessment' means an assessment to determine the needs of
an eligible individual, and shall include an assessment of
medical, obstetric, behavioral health, and social needs
performed at the initial prenatal or postpartum visit.
``(7) Team of health professionals.--The term `team of
health professionals' means a team of health professionals (as
described in the State plan amendment under this section) that
may--
``(A) include physicians, midwives who meet at a
minimum the international definition of the midwife and
global standards for midwifery education as established
by the International Confederation of Midwives, nurses,
nurse care coordinators, nutritionists, social workers,
doulas, behavioral health professionals, community
health workers, translators and interpreters, and other
professionals determined to be appropriate by the
State;
``(B) a health care entity or individual who is
designated to coordinate such a team; and
``(C) provide care at a facility that is
freestanding, virtual, or based at a hospital,
freestanding birth center, community health center,
community mental health center, rural clinic, clinical
practice or clinical group practice, academic health
center, children's hospital, or any health care entity
determined to be appropriate by the State and approved
by the Secretary.''.
PART 3--TERRITORIES
SEC. 30731. INCREASING MEDICAID CAP AMOUNTS AND THE FEDERAL MEDICAL
ASSISTANCE PERCENTAGE FOR THE TERRITORIES.
(a) Cap Amount Adjustments.--Section 1108(g)(2) of the Social
Security Act (42 U.S.C. 1308(g)(2)) is amended--
(1) in subparagraph (A)--
(A) in clause (i)--
(i) by striking ``except as provided in
clause (ii)'' and inserting ``for each of
fiscal years 1999 through 2019''; and
(ii) by striking ``and'' at the end; and
(B) by adding at the end the following new clauses:
``(iii) for fiscal year 2022,
$3,600,000,000; and
``(iv) for fiscal year 2023 and each
subsequent year, the sum of the amount provided
in this subsection for the preceding fiscal
year, increased by the percentage increase, if
any, in Medicaid spending under title XIX
during the preceding year (as determined based
on the most recent National Health Expenditure
data with respect to such year), rounded to the
nearest $100,000;'';
(2) in subparagraph (B)--
(A) in clause (i), by striking ``except as provided
in clause (ii),'' and inserting ``for each of fiscal
years 1999 through 2019,'';
(B) in clause (ii), by striking ``and'' at the end;
(C) by adding at the end the following:
``(iv) for fiscal year 2022, $135,000,000;
and
``(v) for fiscal year 2023 and each
subsequent year, the sum of the amount provided
in this subsection for the preceding fiscal
year, increased by the percentage increase
described in subparagraph (A)(iv) for the
preceding year, rounded to the nearest
$10,000;'';
(3) in subparagraph (C)--
(A) in clause (i), by striking ``except as provided
in clause (ii),'' and inserting ``for each of fiscal
years 1999 through 2019,'';
(B) in clause (ii), by striking ``and'' at the end;
(C) by adding at the end the following:
``(iv) for fiscal year 2022, $140,000,000;
and
``(v) for fiscal year 2023 and each
subsequent year, the sum of the amount provided
in this subsection for the preceding fiscal
year, increased by the percentage increase
described in subparagraph (A)(iv) for the
preceding year, rounded to the nearest
$10,000;'';
(4) in subparagraph (D)--
(A) in clause (i), by striking ``except as provided
in clause (ii),'' and inserting ``for each of fiscal
years 1999 through 2019,'';
(B) in clause (ii), by striking ``and'' at the end;
(C) in clause (iii), by striking ``and'' at the
end; and
(D) by adding at the end the following new clauses:
``(iv) for fiscal year 2022, $70,000,000;
and
``(v) for fiscal year 2023 and each
subsequent year, the sum of the amount provided
in this subsection for the preceding fiscal
year, increased by the percentage increase
described in subparagraph (A)(iv) for the
preceding year, rounded to the nearest $10,000;
and'';
(5) in subparagraph (E)--
(A) in clause (i), by striking ``except as provided
in clause (ii),'' and inserting ``for each of fiscal
years 1999 through 2019,'';
(B) in clause (ii), by striking ``and'' at the end;
(C) in clause (iii), by striking the period and
inserting a semicolon; and
(D) by adding at the end the following:
``(iv) for fiscal year 2022, $90,000,000;
and
``(v) for fiscal year 2023 and each
subsequent year, the sum of the amount provided
in this subsection for the preceding fiscal
year, increased by the percentage increase
described in subparagraph (A)(iv) for the
preceding year, rounded to the nearest
$10,000.''; and
(6) by striking the flush matter following subparagraph
(E).
(b) FMAP Adjustments.--Section 1905(ff) of the Social Security Act
(42 U.S.C. 1396d(ff)) is amended--
(1) by redesignating paragraphs (1) through (3) as
subparagraphs (A) through (C), respectively, and adjusting the
margins accordingly;
(2) by striking ``Notwithstanding'' and inserting the
following:
``(1) In general.--Notwithstanding'';
(3) in paragraph (1), as so inserted--
(A) in the matter preceding subparagraph (A), as so
redesignated, by inserting ``paragraph (2) and'' after
``subject to'';
(B) in subparagraph (B), as so redesignated--
(i) by striking ``December 3, 2021,'' and
inserting ``September 30, 2021''; and
(ii) by striking ``and'' at the end;
(C) in subparagraph (C), as so redesignated, by
striking ``December 3, 2021,'' and inserting
``September 30, 2021'';
(D) by adding at the end the following:
``(D) for fiscal year 2022 and each subsequent
fiscal year, the Federal medical assistance percentage
for the Virgin Islands, Guam, the Northern Mariana
Islands, and American Samoa shall be equal to 83
percent;
``(E) for fiscal year 2022, the Federal medical
assistance percentage for Puerto Rico shall be equal to
76 percent; and
``(F) for fiscal year 2023 and each subsequent
fiscal year, the Federal medical assistance percentage
for Puerto Rico shall be equal to 83 percent.''; and
(4) by adding at the end the following new paragraph:
``(2) Special rule for puerto rico relating to establishing
a payment floor.--
``(A) In general.--For each fiscal quarter
(beginning with the first fiscal quarter beginning on
or after the date of the enactment of this paragraph),
Puerto Rico's State plan (or waiver of such plan) shall
establish a reimbursement floor, implemented through a
directed payment arrangement plan, for physician
services that are covered under the Medicare part B fee
schedule in the Puerto Rico locality established under
section 1848(b) that is not less than 70 percent of the
payment that would apply to such services if they were
furnished under part B of title XVIII during such
fiscal quarter.
``(B) Application to managed care.--In determining
whether Puerto Rico has established a reimbursement
floor under a directed payment arrangement plan that
satisfies the requirements of subparagraph (A) for a
fiscal quarter occurring during fiscal year 2022 or a
subsequent fiscal year--
``(i) the Secretary shall disregard
payments made under sub-capitated arrangements
for services such as primary care case
management; and
``(ii) if the reimbursement floor for
physician services applicable under a managed
care contract satisfies the requirements of
subparagraph (A) for a fiscal quarter occurring
during a year in which the contract is entered
into or renewed, such reimbursement floor shall
be deemed to satisfy such requirements for each
subsequent fiscal quarter occurring during such
year and for each fiscal quarter occurring
during the subsequent fiscal year.
``(C) FMAP reduction for failure to establish
payment floor.--
``(i) In general.--In the case that the
Secretary determines that Puerto Rico has
failed to meet the requirement of subparagraph
(A) with respect to a fiscal quarter, the
Federal medical assistance percentage otherwise
determined under this subsection for Puerto
Rico shall be reduced for such quarter by the
applicable number of percentage points
described in clause (ii).
``(ii) Applicable number of percentage
points.--For purposes of clause (i), the
applicable number of percentage points
described in this clause is, with respect to a
fiscal quarter, the following:
``(I) In the case no reduction was
made under this subparagraph for the
preceding fiscal quarter, 0.5
percentage points.
``(II) In the case a reduction was
made under this subparagraph for the
preceding fiscal quarter, the number of
percentage points of such reduction for
such preceding fiscal quarter, plus
0.25 percentage points, except that in
no case may the application of this
subclause result in a reduction of more
than 5 percentage points.''.
PART 4--OTHER MEDICAID
SEC. 30741. INVESTMENTS TO ENSURE CONTINUED ACCESS TO HEALTH CARE FOR
CHILDREN AND OTHER INDIVIDUALS.
(a) Providing for 1 Year of Continuous Eligibility for Children.--
(1) Under the medicaid program.--
(A) In general.--Section 1902(e) of the Social
Security Act (42 U.S.C. 1396a(e)) is amended--
(i) in paragraph (12), by inserting
``before the date that is one year after the
date of the enactment of paragraph (17)'' after
``subsection (a)(10)(A)''; and
(ii) by adding at the end following new
paragraph:
``(17) 1 year of continuous eligibility for children.--The
State plan (or waiver of such State plan) shall provide that an
individual who is under the age of 19 and who is determined to
be eligible for benefits under a State plan (or waiver of such
plan) approved under subsection (a)(10)(A) shall remain
eligible for such benefits until the earlier of--
``(A) the end of the 12-month period beginning on
the date of such determination;
``(B) the time that such individual attains the age
of 19; or
``(C) the date that such individual ceases to be a
resident of such State.''.
(B) Effective date.--
(i) In general.--Subject to clause (ii),
the amendments made by subparagraph (A)(ii)
shall take effect one year after the date of
enactment of this Act.
(ii) Exception for state legislation.--In
the case of a State plan under title XIX of the
Social Security Act (42 U.S.C. 1396 through
1396w-6) that the Secretary of Health and Human
Services determines requires State legislation
in order for the plan to meet any requirement
imposed by amendments made under subparagraph
(A)(ii), the plan shall not be regarded as
failing to comply with the requirements of such
title solely on the basis of its failure to
meet such a requirement before the first day of
the first calendar quarter beginning after the
close of the first regular session of the State
legislature that begins after the date of the
enactment of this Act. For purposes of the
previous sentence, in the case of a State that
has a 2-year legislative session, each year of
the session shall be considered to be a
separate regular session of the State
legislature.
(2) Under the children's health insurance program.--Section
2107(e)(1) of the Social Security Act (42 U.S.C. 1397gg(e)(1))
is amended--
(A) by redesignating subparagraphs (K) through (T)
as subparagraphs (L) through (U), respectively; and
(B) by inserting after subparagraph (J) the
following new subparagraph:
``(K) Section 1902(e)(17) (relating to 1 year of
continuous eligibility for children).''.
(b) Revisions to Temporary Increase of Medicaid FMAP Under the
Families First Coronavirus Response Act.--Section 6008 of the Families
First Coronavirus Response Act (42 U.S.C. 1396d note) is amended--
(1) in subsection (a)--
(A) by striking ``In General.--Subject to'' and
inserting ``Temporary Increase.--
``(1) In general.--Subject to'';
(B) in the paragraph (1) inserted by subparagraph
(A)--
(i) by striking ``the last day of the
calendar quarter in which the last day of such
emergency period occurs'' and inserting
``September 30, 2022''; and
(ii) by striking ``6.2 percentage points''
and inserting ``the number of percentage points
specified in paragraph (2) with respect to such
calendar quarter''; and
(C) by adding at the end the following new
paragraph:
``(2) Percentage points specified.--For purposes of
paragraph (1), the number of percentage points specified in
this paragraph is--
``(A) 6.2 percentage points with respect to each
calendar quarter occurring during the period beginning
on the first day of the emergency period defined in
paragraph (1)(B) of section 1135(g) of the Social
Security Act (42 U.S.C. 1320b-5(g)) and ending March
31, 2022;
``(B) 3.0 percentage points with respect to the
calendar quarter beginning on April 1, 2022, and ending
on June 30, 2022; and
``(C) 1.5 percentage points with respect to the
calendar quarter beginning on July 1, 2022, and ending
on September 30, 2022.'';
(2) in subsection (b)(3)--
(A) by striking ``the State fails'' and inserting
``subject to subsection (f), the State fails'';
(B) by striking ``and ending the last day of the
month in which the emergency period described in
subsection (a) ends'' and inserting ``and ending on
March 31, 2022,''; and
(C) by striking ``through the end of the month in
which such emergency period ends'' and inserting
``through September 30, 2022,''; and
(3) by adding at the end the following new subsection:
``(f) Special Rule for Enrollments as of April 1, 2022.--For
calendar quarters during the period described in subsection (a) that
begin on or after April 1, 2022, a State described in such subsection
may, in accordance with paragraph (3), terminate coverage for an
individual who is determined to be no longer eligible for medical
assistance and who has been enrolled for at least 12 consecutive months
under the State plan of such State under title XIX of the Social
Security Act (42 U.S.C. 1396) (or waiver of such plan), and such State
shall not be ineligible for the increase to the Federal medical
assistance percentage of the State described in such subsection on the
basis that the State is in violation of the requirement of subsection
(b)(3), if the State, with respect to such terminations of coverage
conducted through September 30, 2022, for such individuals, is in
compliance with each of the following:
``(1) The State shall conduct such eligibility
redeterminations, with respect to such an individual, in
accordance with the provisions of section 435.916 of title 42
of the Code of Federal Regulations (or any successor
regulation) and the provisions of section 1943 of the Social
Security Act, as applicable.
``(2) Prior to terminating coverage for an individual, the
State shall undertake a good faith effort to ensure that the
State has contact information (including an up-to-date mailing
address, phone number, or email address) for such individuals
by coordinating with Medicaid managed care organizations (where
applicable), and other applicable State health and human
services agencies.
``(3) The State may not disenroll from the State plan (or
waiver) such an individual determined ineligible pursuant to
such a redetermination for medical assistance under the State
plan (or waiver) on the basis of returned mail unless--
``(A) there have been at least two failed attempts
to contact such individual through at least 2
modalities; and
``(B) after the second attempt, the individual had
30 days notice, through at least 2 modalities, before
such disenrollment takes effect.
``(4) The State may not initiate eligibility
redeterminations for more than 1/12 of individuals enrolled in
the State plan (or waiver) with respect to any month during the
period beginning on April 1, 2022, and ending on September 30,
2022.
``(5) The State shall submit to the Secretary monthly
reports during the period described in subsection (a) that
begin on or after April 1, 2022 which the State receives an
increase pursuant to such subsection period on the activities
of the State, including, with respect to the period for which
the report is submitted--
``(A) the number of eligibility renewals initiated,
beneficiaries renewed, and individuals whose
eligibility was terminated;
``(B) the number of such cases in which eligibility
for medical assistance under the State plan (or waiver)
were so terminated due to the individual's failure to
return a renewal form or other information needed by
the state to make an eligibility determination;
``(C) the number of such cases in which eligibility
for medical assistance under the State plan (or waiver)
were so terminated pursuant to such a redetermination
due to a known change in circumstance;
``(D) the number of individuals whose coverage was
terminated pursuant to such a redetermination whose
accounts were, during such period, transitioned to the
Exchange, CHIP, or basic health program; and
``(E) with respect to eligibility redeterminations,
the daily average volume, wait times, and abandonment
rate (as determined by the Secretary) for each call
center during such month.''.
(c) Medical Assistance Under Medicaid for Inmates During 30-day
Period Preceding Release.--
(1) In general.--The subdivision (A) following paragraph
(31) of section 1905(a) of the Social Security Act (42 U.S.C.
1396d(a)) is amended by inserting ``and, beginning on the first
day of the first fiscal year quarter that begins two years
after the date of the enactment of the Act titled `An Act to
provide for reconciliation pursuant to title II of S. Con. Res.
14', except during the 30-day period preceding the date of
release of an inmate of a public institution'' after ``medical
institution''.
(2) Conforming amendments in title xix.--Section 1902(a) of
the Social Security Act (42 U.S.C. 1396a(a)) is amended--
(A) in paragraph (74), by striking at the end
``and''; and
(B) in paragraph (84)--
(i) in subparagraph (A), by inserting ``,
except, beginning on the first day of the first
fiscal year quarter that begins two years after
the date of the enactment of the Act titled `An
Act to provide for reconciliation pursuant to
title II of S. Con. Res. 14', the State may not
suspend coverage during the 30-day period
preceding the date of release of the juvenile''
after ``during the period the juvenile is such
an inmate''; and
(ii) in subparagraph (C), by striking
``upon release'' and inserting ``30 days prior
to release''.
(3) Conforming amendment in title xxi.--Section 2110(b)(2)
of the Social Security Act (42 U.S.C. 1397jj(b)(2))--
(A) in subparagraph (A), by striking at the end
``or'';
(B) in subparagraph (B), by striking the period at
the end and inserting ``; or''; and
(C) by adding at the end the following new
subparagraph:
``(C) except, beginning on the first day of the
first fiscal year quarter that begins two years after
the date of the enactment of the Act titled `An Act to
provide for reconciliation pursuant to title II of S.
Con. Res. 14,' except during the 30-day period
preceding the date of release of such child from such
public institution.''.
(d) Extension of Certain Provisions.--
(1) Express lane eligibility option.--Section 1902(e)(13)
of the Social Security Act (42 U.S.C. 1396a(e)(13)) is amended
by striking subparagraph (I).
(2) Conforming amendments for assurance of affordability
standard for children and families.--Section 1902(gg)(2) of the
Social Security Act (42 U.S.C. 1396a(gg)(2)) is amended--
(A) in the paragraph heading, by striking ``through
september 30, 2027''; and
(B) by striking ``through September 30'' and all
that follows through ``ends on September 30, 2027'' and
inserting ``(but beginning on October 1, 2019,''.
(e) Expansion of Community Mental Health Services Demonstration
Program.--
(1) In general.--Section 223 of the Protecting Access to
Medicare Act of 2014 (42 U.S.C. 1396a note) is amended--
(A) in subsection (c), by adding at the end the
following new paragraph:
``(3) Additional planning grants.--In addition to the
planning grants awarded under paragraph (1), the Secretary
shall award planning grants to States (other than States
selected to conduct demonstration programs under paragraph (1)
or (8) of subsection (d)) for the purpose of developing
proposals to participate in time-limited demonstration programs
described in subsection (d).'';
(B) in subsection (d)--
(i) in paragraph (3), by striking ``Subject
to paragraph (8)'' and inserting ``Subject to
paragraphs (8) and (9)'';
(ii) in paragraph (5)(C)(iii)(II), by
inserting ``or paragraph (9)'' after
``paragraph (8)'';
(iii) in paragraph (7)--
(I) in subparagraph (A), by
inserting ``through the year in which
the last demonstration under this
section ends'' after ``annually
thereafter''; and
(II) in subparagraph (B)--
(aa) by striking ``December
31, 2021'' and inserting
``March 31, 2026'';
(bb) by striking
``recommendations concerning''
and all that follows through
the period and inserting
``recommendations concerning
whether and how the
demonstration programs under
this section should be
modified.''; and
(cc) by adding at the end
the following new sentence:
``Such recommendations shall be
based on data collected from
States selected to conduct
demonstration programs under
paragraph (1) and, to the
extent available, data
collected from States selected
to conduct demonstration
programs under paragraphs (8)
and (9).''; and
(iv) by adding at the end the following new
paragraph:
``(9) Further additional programs.--
``(A) In general.--In addition to the States
selected under paragraphs (1) and (8) and without
regard to paragraph (4), the Secretary shall select any
State that meets the requirements described in
subparagraph (B) to conduct a demonstration program
that meets the requirements of this subsection for 2
years.
``(B) Requirements.--The requirements described in
this subparagraph with respect to a State are that the
State--
``(i) was awarded a planning grant under
paragraph (1) or (3) of subsection (c); and
``(ii) submits an application (in addition
to any application that the State may have
previously submitted under this section) that
meets the requirements of paragraph (2)(B).
``(C) Requirements for selected states.--The
requirements applicable to States selected under
paragraph (8) pursuant to subparagraph (C) of such
paragraph shall apply in the same manner to States
selected under this paragraph.'';
(C) in subsection (e), by amending paragraph (4) to
read as follows:
``(4) State.--The term State means each of the 50 States,
the District of Columbia, Puerto Rico, the Virgin Islands,
Guam, the Northern Mariana Islands, and American Samoa.''; and
(D) in subsection (f)(1)--
(i) in subparagraph (A), by striking ``;
and'' and inserting a semicolon;
(ii) in subparagraph (B), by striking the
period and inserting ``, and $40,000,000 for
fiscal year 2022; and''; and
(iii) by adding at the end the following
new subparagraph:
``(C) for purposes of updating the criteria under
subsection (a) as needed for certified community
behavioral health clinics and carrying out subsections
(c)(3), (d)(7), and (d)(9) (including the provision of
technical assistance to States applying for planning
grants under subsection (c)(3) and conducting
demonstration projects under this section), $5,000,000
for fiscal year 2022.''.
(2) Exclusion of amounts attributable to increased fmap
from territorial caps.--Section 1108 of the Social Security Act
(42 U.S.C. 1308) is amended--
(A) in subsection (f), in the matter preceding
paragraph (1), by striking ``subsections (g) and (h)''
and inserting ``subsections (g), (h), and (i)''; and
(B) by adding at the end the following:
``(i) Exclusion From Caps of Amounts Attributable to Enhanced FMAP
for Community Mental Health Services.--Any additional amount paid to
Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands,
and American Samoa for expenditures for medical assistance that is
attributable to an enhanced Federal medical assistance percentage
applicable to such expenditures under section 223(d)(5) of the
Protecting Access to Medicare Act of 2014 shall not be taken into
account for purposes of applying payment limits under subsections (f)
and (g).''.
(f) Making Permanent a State Option to Provide Qualifying
Community-based Mobile Crisis Intervention Services.--Section 1947 of
the Social Security Act (42 U.S.C. 1396w-6) is amended--
(1) in subsection (a), by striking ``during the 5-year
period'';
(2) in subsection (c), by striking ``occurring during the
period described in subsection (a) that a State'' and inserting
``in which a State provides medical assistance for qualifying
community-based mobile crisis intervention services under this
section and''; and
(3) in subsection (d)(2)--
(A) in subparagraph (A), by striking ``for the
fiscal year preceding the first fiscal quarter
occurring during the period described in subsection
(a)'' and inserting ``for the fiscal year preceding the
first fiscal quarter in which the State provides
medical assistance for qualifying community-based
mobile crisis intervention services under this
section''; and
(B) in subparagraph (B), by striking ``occurring
during the period described in subsection (a)'' and
inserting ``occurring during a fiscal quarter''.
(g) Extension of 100 Percent Federal Medical Assistance Percentage
for Urban Indian Health Organizations and Native Hawaiian Health Care
Systems.--The third sentence of section 1905(b) of the Social Security
Act (42 U.S.C. 1396d(b)) is amended--
(1) by striking ``for the 8 fiscal year quarters beginning
with the first fiscal year quarter beginning after the date of
the enactment of the American Rescue Plan Act of 2021'' and
inserting ``for the period of the 16 fiscal year quarters that
begins on April 1, 2021''; and
(2) by striking ``such 8 fiscal year quarters'' and
inserting ``such period of 16 fiscal year quarters''.
(h) Ensuring Accurate Payments to Pharmacies Under Medicaid.--
(1) In general.--Section 1927(f) of the Social Security Act
(42 U.S.C. 1396r-8(f)) is amended--
(A) by striking ``and'' after the semicolon at the
end of paragraph (1)(A)(i) and all that precedes it
through ``(1)'' and inserting the following:
``(1) Determining pharmacy actual acquisition costs.--The
Secretary shall conduct a survey of retail community pharmacy
drug prices in the 50 States and the District of Columbia, to
determine the national average drug acquisition cost, as
follows:
``(A) Use of vendor.--The Secretary may contract
services for--
``(i) with respect to retail community
pharmacies, the determination of retail survey
prices of the national average drug acquisition
cost for covered outpatient drugs based on a
monthly survey of such pharmacies, net of all
discounts and rebates (to the extent any
information with respect to such discounts and
rebates is available), the average
reimbursement received for such drugs by such
pharmacies from all sources of payment and, to
the extent available, the usual and customary
charges to consumers for such drugs; and'';
(B) by adding at the end of paragraph (1) the
following:
``(F) Survey reporting.--A State shall require that
any retail community pharmacy in the State that
receives any payment, reimbursement, administrative
fee, discount, or rebate related to the dispensing of
covered outpatient drugs to individuals receiving
benefits under this title or title XXI, regardless of
whether such payment, fee, discount, or rebate is
received from the State or a managed care entity
directly or from a pharmacy benefit manager or another
entity that has a contract with the State or a managed
care entity or other specified entity (as such terms
are defined in section 1903(m)(9)(D)), shall respond to
surveys of retail prices conducted under this
subsection with the specific information requested by
the vendor.
``(G) Survey information.--Information on retail
community actual acquisition prices obtained under this
paragraph shall be made publicly available and shall
include at least the following:
``(i) The monthly response rate of the
survey, including a list of pharmacies not in
compliance with subparagraph (F) and the
identification numbers for such pharmacies.
``(ii) The sampling frame and number of
pharmacies sampled monthly.
``(iii) Characteristics of reporting
pharmacies, including type (such as independent
or chain), geographic or regional location, and
dispensing volume.
``(iv) Reporting of a separate national
average drug acquisition cost for each drug for
independent retail pharmacies and chain
pharmacies.
``(v) Information on price concessions
including on and off invoice discounts,
rebates, and other price concessions.
``(vi) Information on average professional
dispensing fees paid.
``(H) Penalties.--
``(i) Failure to provide timely
information.--A retail community pharmacy that
knowingly fails to respond to a survey
conducted under this subsection on a timely
basis may be subject to a civil monetary
penalty in an amount not to exceed $10,000 for
each day in which such information has not been
provided. A retail community pharmacy shall not
be subject to such penalty if the pharmacy
makes a good faith effort to provide the
information requested by the survey on a timely
basis.
``(ii) False information.--A retail
community pharmacy that knowingly provides
false information in response to a survey
conducted under this subsection may be subject
to a civil money penalty in an amount not to
exceed $100,000 for each item of false
information.''; and
(C) in paragraph (4), by inserting ``, and
$7,000,000 for fiscal year 2023 and each fiscal year
thereafter,'' after ``2010''.
(2) Condition for federal financial participation.--Section
1903(i)(10) of the Social Security Act (42 U.S.C. 1396b(i)(10))
is amended--
(A) in subparagraph (D), by striking ``and'' after
the semicolon;
(B) in subparagraph (E), by striking ``or'' after
the semicolon and inserting ``and''; and
(C) by inserting after subparagraph (E), the
following new subparagraph:
``(F) with respect to any amount expended for reimbursement
to a retail community pharmacy under this title unless the
State requires the retail community pharmacy to respond to
surveys of retail prices conducted under section 1927(f) in
accordance with paragraph (1)(F) of such section; or''.
(3) Effective date.--The amendments made by this section
take effect on the 1st day of the 1st quarter that begins on or
after the date that is 18 months after the date of enactment of
this Act.
(i) Funding for Implementation and Administration.--In addition to
amounts otherwise available, there is appropriated to the Secretary,
for fiscal year 2022, to be available until expended, out of any money
in the Treasury not otherwise appropriated, $20,000,000, to provide
technical assistance and guidance and cover administrative costs
associated with implementing the amendments made by this part and part
2.
PART 5--MAINTENANCE OF EFFORT
SEC. 30751. ENCOURAGING CONTINUED ACCESS AFTER THE END OF THE PUBLIC
HEALTH EMERGENCY.
Section 6008 of the Families First Coronavirus Response Act (42
U.S.C. 1396d note), as amended by section 30741(b), is further
amended--
(1) by redesignating the second subsection (d) added by
section 11 of division X of Public Law 116-260 as subsection
(e); and
(2) by adding at the end the following new subsection:
``(g) Encouraging Continued Access After the End of the Public
Health Emergency.--
``(1) In general.--Subject to paragraph (2), if, between
October 1, 2022 and December 31, 2025, a State puts into effect
for any calendar quarter occurring during such period
eligibility standards, methodologies, or procedures for
individuals (except individuals described in subparagraph (D)
of section 1902(e)(14)) who are applying for or receiving
medical assistance under the State plan of such State under
title XIX of the Social Security Act (42 U.S.C. 1396 through
1396w-6) (including any waiver under such title or section 1115
of such Act (42 U.S.C. 1315)) that are more restrictive than
the eligibility standards, methodologies, or procedures,
respectively, under the State plan (or waiver of such plan)
that are in effect on October 1, 2021, the Federal medical
assistance percentage otherwise determined under section
1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) for
that State shall be reduced by 3.1 percentage points for such
calendar quarter.
``(2) Nonapplication.--During the period described in
paragraph (1), at the option of the State, the condition under
such paragraph may not apply to the State with respect to
nonpregnant, nondisabled adults who are eligible for medical
assistance under the State plan (or waiver such plan) whose
income exceeds 133 percent of the poverty line (as defined in
section 2110(c)(5)) applicable to a family of the size involved
if, on or after December 31, 2022, the State had certified or
certifies to the Secretary that, with respect to the State
fiscal year during which the certification is made, the State
has a budget deficit, or with respect to the succeeding State
fiscal year, the State is projected to have a budget deficit.
Upon submission of such a certification to the Secretary, the
condition under paragraph (1) shall not apply to the State with
respect to any remaining portion of the period described in the
preceding sentence.''.
Subtitle G--Children's Health Insurance Program
SEC. 30801. INVESTMENTS TO STRENGTHEN CHIP.
(a) Permanent Extension of Children's Health Insurance Program.--
(1) In general.--Section 2104(a)(28) of the Social Security
Act (42 U.S.C. 1397dd(a)(28)) is amended to read as follows:
``(28) for fiscal year 2027 and each subsequent year, such
sums as are necessary to fund allotments to States under
subsection (m).''.
(2) Allotments.--
(A) In general.--Section 2104(m) of the Social
Security Act (42 U.S.C. 1397dd(m)) is amended--
(i) in paragraph (2)(B)(i), by striking ``,
2023, and 2027'' and inserting ``and 2023'';
(ii) in paragraph (5)--
(I) by striking ``(10), or (11)''
and inserting ``or (10)'';
(II) by striking ``for a fiscal
year'' and inserting ``for a fiscal
year before 2027''; and
(III) by striking ``2023, or 2027''
and inserting ``or 2023'';
(iii) in paragraph (7)--
(I) in subparagraph (A), by
striking ``and ending with fiscal year
2027,''; and
(II) in the flush left matter at
the end, by striking ``or fiscal year
2026'' and inserting ``fiscal year
2026, or a subsequent even-numbered
fiscal year'';
(iv) in paragraph (9)--
(I) by striking ``(10), or (11)''
and inserting ``or (10)''; and
(II) by striking ``2023, or 2027,''
and inserting ``or 2023''; and
(v) by striking paragraph (11).
(B) Conforming amendment.--Section 50101(b)(2) of
the Bipartisan Budget Act of 2018 (Public Law 115-123)
is repealed.
(b) Other Related CHIP Policies.--
(1) Pediatric quality measures program.--Section
1139A(i)(1) of the Social Security Act (42 U.S.C. 1320b-
9a(i)(1)) is amended--
(A) in subparagraph (C), by striking at the end
``and'';
(B) in subparagraph (D), by striking the period at
the end and inserting a semicolon; and
(C) by adding at the end the following new
subparagraphs:
``(E) for fiscal year 2028, $15,000,000 for the
purpose of carrying out this section (other than
subsections (e), (f), and (g)); and
``(F) for each subsequent fiscal year, the amount
appropriated under this paragraph for the previous
fiscal year, increased by the percentage increase in
the consumer price index for all urban consumers (all
items; United States city average, as published by the
Bureau of Labor Statistics) rounded to the nearest
$100,000 over such previous fiscal year, for the
purpose of carrying out this section (other than
subsections (e), (f), and (g)).''.
(2) Assurance of eligibility standards for children.--
Section 2105(d)(3) of the Social Security Act (42 U.S.C.
1397ee(d)(3)) is amended--
(A) in the paragraph heading, by striking ``through
september 30, 2027''; and
(B) in subparagraph (A)--
(i) in the matter preceding clause (i)--
(I) by striking ``During the period
that begins on the date of enactment of
the Patient Protection and Affordable
Care Act and ends on September 30,
2027'' and inserting ``Beginning on the
date of the enactment of the Patient
Protection and Affordable Care Act'';
(II) by striking ``During the
period that begins on October 1, 2019,
and ends on September 30, 2027'' and
inserting ``Beginning on October 1,
2019''; and
(III) by striking ``The preceding
sentences shall not be construed as
preventing a State during any such
periods from'' and inserting ``The
preceding sentences shall not be
construed as preventing a State from'';
(ii) in clause (i), by striking the
semicolon at the end and inserting a period;
(iii) by striking clauses (ii) and (iii);
and
(iv) as amended by subclause (i)(III), by
striking ``as preventing a State from'' and all
that follows through ``applying eligibility
standards'' and inserting ``as preventing a
State from applying eligibility standards''.
(3) Qualifying states option.--Section 2105(g)(4) of the
Social Security Act (42 U.S.C. 1397ee(g)(4)) is amended--
(A) in the paragraph heading, by striking ``for
fiscal years 2009 through 2027'' and inserting ``after
fiscal year 2008''; and
(B) in subparagraph (A), by striking ``for any of
fiscal years 2009 through 2027'' and inserting ``for
any fiscal year after fiscal year 2008''.
(4) Outreach and enrollment program.--Section 2113 of the
Social Security Act (42 U.S.C. 1397mm) is amended--
(A) in subsection (a)--
(i) in paragraph (1), by striking ``during
the period of fiscal years 2009 through 2027''
and inserting ``, beginning with fiscal year
2009,'';
(ii) in paragraph (2)--
(I) by striking ``10 percent of
such amounts'' and inserting ``10
percent of such amounts for the period
or the fiscal year for which such
amounts are appropriated''; and
(II) by striking ``during such
period'' and inserting ``, during such
period or such fiscal year,''; and
(iii) in paragraph (3), by striking ``For
the period of fiscal years 2024 through 2027,
an amount equal to 10 percent of such amounts''
and inserting ``Beginning with fiscal year
2024, an amount equal to 10 percent of such
amounts for the period or the fiscal year for
which such amounts are appropriated''; and
(B) in subsection (g)--
(i) by striking ``2017,,'' and inserting
``2017,'';
(ii) by striking ``and $48,000,000'' and
inserting ``$48,000,000''; and
(iii) by inserting after ``through 2027''
the following: ``, $60,000,000 for fiscal years
2028, 2029, and 2030, and for each 3 fiscal
years after fiscal year 2030, the amount
appropriated under this subsection for the
previous fiscal year, increased by the
percentage increase in the consumer price index
for all urban consumers (all items; United
States city average, as published by the Bureau
of Labor Statistics) rounded to the nearest
$100,000 over such previous fiscal year''.
(5) Child enrollment contingency fund.--Section 2104(n) of
the Social Security Act (42 U.S.C. 1397dd(n)) is amended--
(A) in paragraph (2)--
(i) in subparagraph (A)(ii)--
(I) by striking ``2024 through
2026'' and inserting ``beginning with
fiscal year 2024''; and
(II) by striking ``2023, and 2027''
and inserting ``and 2023''; and
(ii) in subparagraph (B)--
(I) by striking ``2024 through
2026'' and inserting ``beginning with
fiscal year 2024''; and
(II) by striking ``2023, and 2027''
and inserting ``and 2023''; and
(B) in paragraph (3)(A)--
(i) by striking ``fiscal years 2024 through
2026'' and inserting ``fiscal year 2024 or any
subsequent fiscal year''; and
(ii) by striking ``2023, or 2027'' and
inserting ``or 2023''.
(c) CHIP Drug Rebates.--
(1) In general.--Section 2107 of the Social Security Act
(42 U.S.C. 1397gg), as amended by section 30721(b)(2), is
further amended--
(A) in subsection (e)(1) by adding at the end the
following new subparagraph:
``(V) Beginning January 1, 2024, section 1927, in
accordance with subsection (h) of this section, with
respect to covered outpatient drugs (as defined in
section 1927) for which child health assistance or
pregnancy-related assistance (as defined in section
2112(d)(1)) is provided under the State child health
plan, including such drugs dispensed to individuals
enrolled with a managed care organization that meets
the requirements of subpart L of part 457 of title 42,
Code of Federal Regulations (or a successor regulation)
if the organization is responsible for coverage of such
drugs.''; and
(B) by adding at the end the following new
subsection:
``(h) Drug Rebates.--For purposes of subsection (e)(1)(V), in
applying section 1927--
``(1) the Secretary shall take such actions as are
necessary and develop or adapt such processes and mechanisms as
are necessary, including to report and collect data to bill and
track rebates under section 1927, as applied pursuant to
subsection (e)(1)(V) for covered outpatient drugs (as defined
in such section 1927) for which child health assistance or
pregnancy-related assistance (as defined in section 2112(d)(1))
is provided under the State child health plan;
``(2) the requirements of such section 1927 shall apply to
any drug or biological product described in paragraph (1)(A) of
section 1905(ee) that is--
``(A) furnished as child health assistance or
pregnancy-related assistance under the State child
health plan; and
``(B) a covered outpatient drug (as defined in
section 1927(k), except that, in applying paragraph
(2)(A) of such section to a drug described in such
paragraph (1)(A) of such section 1905(ee), such drug
shall be deemed `a prescribed drug for purposes of
subsection (a)(12))'; and
``(3) in order for payment to be available under section
2105 with respect to child health assistance or pregnancy-
related assistance for covered outpatient drugs of a
manufacturer, the manufacturer must have entered into and have
in effect a single rebate agreement to--
``(A) provide rebates under section 1927 to a State
Medicaid program under title XIX as well as a State
program under this title; and
``(B) provide such rebates to a State program under
this title in the same form and manner as the
manufacturer is required to provide rebates under an
agreement described in section 1927(b) to a State
Medicaid program under title XIX.
Nothing in this subsection or subsection (e)(1)(V) shall be
construed as limiting Federal financial participation for
prescription drugs and biological products that do not satisfy
the definition of a covered outpatient drug and for which there
is not a rebate agreement in effect.''.
(2) Drug rebate conforming amendment.--Section 1927(a)(1)
of the Social Security Act (42 U.S.C. 1396r-8(a)(1)) is amended
in the first sentence--
(A) by striking ``or under part B of title XVIII''
and inserting ``, under part B of title XVIII, or,
beginning with the first full calendar quarter with
respect to which section 2107(e)(1)(V) applies, under
section 2105 with respect to child health assistance or
pregnancy-related assistance under title XXI'';
(B) by striking ``a rebate agreement described in
subsection (b)'' and inserting ``a single rebate
agreement described in subsection (b) with respect to
payment under section 1903(a) and, beginning January 1,
2024, title XXI,''; and
(C) by inserting ``and including as such subsection
(b) is applied pursuant to subsections (e)(1)(V) and
(h) of section 2107 with respect to child health
assistance and pregnancy-related assistance under a
State child health plan under title XXI'' before ``,
and must meet''.
(3) Non-duplication of rebates conforming amendment.--
Section 340B(a)(5)(A) of the Public Health Service Act (42
U.S.C. 256b(a)(5)(A)) is amended--
(A) in clause (i), by inserting before the period
the following: ``and shall not request payment under
title XXI of such Act for child health assistance or
pregnancy-related assistance (as defined in section
2112(d)(1) of such Act) under a State child health plan
under title XXI of such Act with respect to a drug that
is subject to an agreement under this section if the
drug is subject to the payment of a rebate to the State
under section 1927 of such Act, as applied pursuant to
subsections (e)(1)(V) and (h) of section 2107 of such
Act''; and
(B) in clause (ii), by inserting ``, including as
applied pursuant to subsections (e)(1)(V) and (h) of
section 2107 of such Act,'' after ``the requirements of
section 1927(a)(5)(C) of the Social Security Act''.
(4) Exclusion of rebates from best price conforming
amendment.--Section 1927(c)(1)(C)(i) of the Social Security Act
(42 U.S.C. 1396r-8(c)(1)(C)(i)) is amended--
(A) in subclause (V), by striking ``and'' at the
end;
(B) in subclause (VI), by striking the period and
inserting ``; and''; and
(C) by adding at the end the following new
subclause:
``(VII) any rebates paid pursuant
to section 2107(e)(1)(V).''.
(d) State Option to Expand Children's Eligibility for Chip.--
(1) In general.--Section 2110(b)(1)(B)(ii) of the Social
Security Act (42 U.S.C. 1397jj(b)(1)(B)(ii)) is amended--
(A) in subclause (II), by striking ``or'' at the
end;
(B) in subclause (III), by striking ``and'' at the
end and inserting ``or''; and
(C) by inserting after subclause (III) the
following new subclause:
``(IV) at the option of the State, whose
family income exceeds the maximum income level
otherwise established for children under the
State child health plan as of the date of the
enactment of this subclause; and''.
(2) Treatment of territories.--Section 2104(m)(7) of the
Social Security Act (42 U.S.C. 1397dd(m)(7)) is amended--
(A) in the matter preceding subparagraph (A), by
striking ``the 50 States or the District of Columbia''
and inserting ``a State (including the District of
Columbia and each commonwealth and territory)'';
(B) in subparagraph (B)(ii), by striking ``or
District''; and
(C) in the matter following subparagraph (B), by
striking each place it occurs ``or District''
(3) Removal of sunset for increases in allotments.--Section
2104(m)(7)(A) of the Social Security Act (42 U.S.C.
1397dd(m)(7)(A)) is amended by striking ``and ending with
fiscal year 2027,''.
(e) Funding for Implementation and Administration.--In addition to
amounts otherwise available, there is appropriated to the Secretary,
for fiscal year 2022, to be available until expended, out of any money
in the Treasury not otherwise appropriated, $5,000,000, to provide
technical assistance and guidance and cover administrative costs
associated with implementing the amendments made by this section.
Subtitle H--Medicare Coverage of Hearing Services
SEC. 30901. PROVIDING COVERAGE FOR HEARING CARE UNDER THE MEDICARE
PROGRAM.
(a) Provision of Audiology Services by Qualified Audiologists and
Qualified Hearing Aid Professionals.--
(1) In general.--Section 1861(ll) of the Social Security
Act (42 U.S.C. 1395x(ll)) is amended--
(A) in paragraph (3)--
(i) by inserting ``(and, beginning January
1, 2023, such aural rehabilitation and
treatment services)'' after ``assessment
services'';
(ii) by inserting ``, and, beginning on
January 1, 2023, such hearing assessment
services furnished by a qualified hearing aid
professional,'' after ``by a qualified
audiologist''; and
(iii) by striking ``the audiologist'' and
inserting ``the audiologist or qualified
hearing aid professional''; and
(B) in paragraph (4), by adding at the end the
following new subparagraph:
``(C) The term `qualified hearing aid professional' means,
with respect to hearing assessment services described in
paragraph (3), an individual who--
``(i) is licensed or registered as a hearing aid
dispenser, hearing aid specialist, hearing instrument
dispenser, or related professional by the State in
which the individual furnishes such services; and
``(ii) meets such other requirements as the
Secretary determines appropriate (including
requirements relating to educational certifications or
accreditations), taking into account any additional
requirements for hearing aid specialists, hearing aid
dispensers, and hearing instrument dispensers
established by Medicare Advantage organizations under
part C, State plans (or waivers of such plans) under
title XIX, and the group health plans and health
insurance issuers (as such terms are defined in section
2791 of the Public Health Service Act).''.
(2) Payment for qualified hearing aid professionals.--
Section 1833(a)(1) of the Social Security Act (42 U.S.C.
1395l(a)(1)), as amended by section 139101(b), is further
amended--
(A) by striking ``and'' before ``(EE)''; and
(B) by inserting before the semicolon at the end
the following: ``and (FF) with respect to hearing
assessment services (as described in paragraph (3) of
section 1861(ll)) furnished by a qualified hearing aid
professional (as defined in paragraph (4)(C) of such
section), the amounts paid shall be equal to 80 percent
of the lesser of the actual charge for such services or
85 percent of the amount for such services determined
under the payment basis determined under section
1848''.
(b) Coverage of Hearing Aids.--
(1) Inclusion of hearing aids as prosthetic devices.--
Section 1861(s)(8) of the Social Security Act (42 U.S.C.
1395x(s)(8)) is amended by inserting ``, and including hearing
aids (as described in section 1834(h)(7)) furnished on or after
January 1, 2023, to individuals diagnosed with moderately
severe, severe, or profound hearing loss'' before the semicolon
at the end.
(2) Payment limitations for hearing aids.--Section 1834(h)
of the Social Security Act (42 U.S.C. 1395m(h)) is amended by
adding at the end the following new paragraphs:
``(6) Payment only on an assignment-related basis.--Payment
for hearing aids for which payment may be made under this part
may be made only on an assignment-related basis. The provisions
of section 1842(b)(18)(B) shall apply to hearing aids in the
same manner as they apply to services furnished by a
practitioner described in subsection (b)(18)(C).
``(7) Limitations for hearing aids.--Payment may be made
under this part with respect to an individual, with respect to
hearing aids furnished on or after January 1, 2023--
``(A) not more than once per ear during a 5-year
period;
``(B) only for types of such hearing aids that are
determined appropriate by the Secretary; and
``(C) only if furnished pursuant to a written order
of a physician, qualified audiologist (as defined in
section 1861(ll)(4)), qualified hearing aid
professional (as so defined), physician assistant,
nurse practitioner, or clinical nurse specialist.''.
(3) Application of competitive acquisition.--
(A) In general.--Section 1834(h)(1)(H) of the
Social Security Act (42 U.S.C. 1395m(h)(1)(H)) is
amended--
(i) in the header, by inserting ``and
hearing aids'' after ``orthotics'';
(ii) by inserting ``, or of hearing aids
described in paragraph (2)(D) of such
section,'' after ``2011,''; and
(iii) in clause (i), by inserting ``or such
hearing aids'' after ``such orthotics''.
(B) Conforming amendment.--
(i) In general.--Section 1847(a)(2) of the
Social Security Act (42 U.S.C. 1395w-3(a)(2))
is amended by adding at the end the following
new subparagraph:
``(D) Hearing aids.--Hearing aids described in
section 1861(s)(8) for which payment would otherwise be
made under section 1834(h).''.
(ii) Exemption of certain items from
competitive acquisition.--Section 1847(a)(7) of
the Social Security Act (42 U.S.C. 1395w-
3(a)(7)) is amended by adding at the end the
following new subparagraph:
``(C) Certain hearing aids.--Those items and
services described in paragraph (2)(D) if furnished by
a physician or other practitioner (as defined by the
Secretary) to the physician's or practitioner's own
patients as part of the physician's or practitioner's
professional service.''.
(4) Inclusion of qualified audiologists and qualified
hearing aid professionals as certain practitioners to receive
payment on an assignment-related basis.--Section 1842(b)(18)(C)
of the Social Security Act (42 U.S.C. 1395u(b)(18)(C)), is
amended by adding at the end the following new clauses:
``(vii) Beginning on January 1, 2023, a
qualified audiologist (as defined in section
1861(ll)(4)(B)).
``(viii) A qualified hearing aid
professional (as defined in section
1861(ll)(4)(C)).''.
(c) Exclusion Modification.--Section 1862(a)(7) of the Social
Security Act (42 U.S.C. 1395y(a)(7)) is amended by inserting ``(except
such hearing aids or examinations therefor as described in and
otherwise allowed under section 1861(s)(8))'' after ``hearing aids or
examinations therefor''.
(d) Inclusion as Excepted Medical Treatment.--Section 1821(b)(5)(A)
of the Social Security Act (42 U.S.C. 1395i-5(b)(5)(A)) is amended--
(1) in clause (i), by striking ``or'';
(2) in clause (ii), by striking the period and inserting
``, or''; and
(3) by adding at the end the following new clause:
``(iii) consisting of audiology services
described in subsection (ll)(3) of section
1861, or hearing aids described in subsection
(s)(8) of such section, that are payable under
part B as a result of the amendments made by An
Act to provide for reconciliation pursuant to
title II of S. Con. Res. 14.''.
(e) Rural Health Clinics and Federally Qualified Health Centers.--
(1) Clarifying coverage of audiology services as
physicians' services.--Section 1861(aa)(1)(A) of the Social
Security Act (42 U.S.C. 1395x(aa)(1)(A)) is amended by
inserting ``(including audiology services (as defined in
subsection (ll)(3)))'' after ``physicians' services''.
(2) Inclusion of qualified audiologists and qualified
hearing aid professionals as rhc and fqhc practitioners.--
Section 1861(aa)(1)(B) of the Social Security Act (42 U.S.C.
1395x(aa)(1)(B)) is amended by inserting ``or by a qualified
audiologist or a qualified hearing aid professional (as such
terms are defined in subsection (ll)),'' after ``(as defined in
subsection (hh)(1)),''.
(3) Temporary payment rates for certain services under the
rhc air and fqhc pps.--
(A) AIR.--Section 1833 of the Social Security Act
(42 U.S.C. 1395l) is amended--
(i) in subsection (a)(3)(A), by inserting
``(which shall, in the case of audiology
services (as defined in section 1861(ll)(3)),
in lieu of any limits on reasonable charges
otherwise applicable, be based on the rates
payable for such services under the payment
basis determined under section 1848 until such
time as the Secretary determines sufficient
data has been collected to otherwise apply such
limits (or January 1, 2029, if no such
determination has been made as of such date))''
after ``may prescribe in regulations''; and
(ii) by adding at the end the following new
subsection:
``(ee) Disregard of Costs Attributable to Certain Services From
Calculation of RHC AIR.--Payments for rural health clinic services
other than audiology services (as defined in section 1861(ll)(3)) under
the methodology for all-inclusive rates (established by the Secretary)
under subsection (a)(3) shall not take into account the costs of such
services while rates for such services are based on rates payable for
such services under the payment basis established under section
1848.''.
(B) PPS.--Section 1834(o) of the Social Security
Act (42 U.S.C. 1395m(o)) is amended by adding at the
end the following new paragraph:
``(5) Temporary payment rates based on pfs for certain
services.--The Secretary shall, in establishing payment rates
for audiology services (as defined in section 1861(ll)(3)) that
are Federally qualified health center services under the
prospective payment system established under this subsection,
in lieu of the rates otherwise applicable under such system,
base such rates on rates payable for such services under the
payment basis established under section 1848 until such time as
the Secretary determines sufficient data has been collected to
otherwise establish rates for such services under such system
(or January 1, 2029, if no such determination has been made as
of such date). Payments for Federally qualified health center
services other than such audiology services under such system
shall not take into account the costs of such services while
rates for such services are based on rates payable for such
services under the payment basis established under section
1848.''.
(f) Implementation.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated to the Secretary of Health and
Human Services for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $370,000,000, to remain
available until expended, for purposes of implementing the
amendments made by this section during the period beginning on
January 1, 2022, and ending on September 30, 2031.
(2) Program instruction.--The Secretary of Health and Human
Services shall implement the provisions of, and the amendments
made by, this section for 2022 and 2023 by program instruction.
Subtitle I--Public Health
PART 1--HEALTH CARE INFRASTRUCTURE AND WORKFORCE
SEC. 31001. FUNDING TO SUPPORT CORE PUBLIC HEALTH INFRASTRUCTURE FOR
STATE, TERRITORIAL, LOCAL, AND TRIBAL HEALTH DEPARTMENTS
AT THE CENTERS FOR DISEASE CONTROL AND PREVENTION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
subtitle referred to as the ``Secretary''), acting through the Director
of the Centers for Disease Control and Prevention (in this section
referred to as the ``Director''), for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, and to remain
available until expended--
(1) for the purposes of carrying out subsection (c)(1)(A)--
(A) $200,000,000 in fiscal year 2022;
(B) $300,000,000 in fiscal year 2023; and
(C) $1,000,000,000 in each of fiscal years 2024
through 2026;
(2) for the purposes of carrying out subsection (c)(1)(B)--
(A) $100,000,000 in fiscal year 2022;
(B) $150,000,000 in fiscal year 2023; and
(C) $500,000,000 in each of fiscal years 2024
through 2026; and
(3) for the purposes of carrying out subsection (d)--
(A) $100,000,000 in fiscal year 2022;
(B) $150,000,000 in fiscal year 2023; and
(C) $500,000,000 in each of fiscal years 2024
through 2026.
(b) Use of Funds.--Amounts made available pursuant to subsection
(a) shall be used to support core public health infrastructure
activities to strengthen the public health system of the United States,
including by awarding grants under this section and expanding and
improving activities of the Centers for Disease Control and Prevention
under subsections (c) and (d).
(c) Grants.--
(1) Awards.--For the purpose of addressing core public
health infrastructure needs, the Secretary shall award--
(A) a grant to each State or territorial health
department, and to local health departments that serve
counties with a population of at least 2,000,000 or
cities with a population of at least 400,000 people;
and
(B) grants on a competitive basis to State,
territorial, local, or Tribal health departments.
(2) Required uses.--
(A) Reallocation to local health departments.--A
State health department receiving funds under
subparagraph (A) or (B) of paragraph (1) shall allocate
at least 25 percent of such funds to local health
departments, as applicable, within the State to support
contributions of the local health departments to core
public health infrastructure.
(B) Progress in meeting accreditation standards.--A
health department receiving funds under this section
that is not accredited shall report to the Secretary on
an annual basis how the department is working to meet
accreditation standards.
(3) Formula grants to health departments.--In awarding
grants under paragraph (1), the Secretary shall award funds to
each health department in accordance with a formula which
considers population size, the Social Vulnerability Index of
the Centers for Disease Control and Prevention, and other
factors as determined by the Secretary.
(4) Competitive grants to state, territorial, local, and
tribal health departments.--In making grants under paragraph
(1)(B), the Secretary shall give priority to applicants
demonstrating core public health infrastructure needs for
public health agencies in the applicant's jurisdiction.
(5) Permitted uses.--
(A) In general.--The Secretary may make available a
subset of the funds available for grants under
paragraph (1) for purposes of awarding grants to State,
territorial, local, and Tribal health departments for
planning or to support public health accreditation.
(B) Uses.--Recipients of such grants may use the
grant funds to assess core public health infrastructure
needs and report to the Centers for Disease Control and
Prevention on efforts to achieve accreditation, as
applicable.
(6) Requirements.--To be eligible for a grant under this
section, an entity shall--
(A) submit an application in such form and
containing such information as the Secretary shall
require;
(B) demonstrate to the satisfaction of the
Secretary that--
(i) funds received through the grant will
be expended only to supplement, and not
supplant, non-Federal and Federal funds
otherwise available to the entity for the
purpose of addressing core public health
infrastructure needs; and
(ii) with respect to activities for which
the grant is awarded, the entity will maintain
expenditures of non-Federal amounts for such
activities at a level not less than the level
of such expenditures maintained by the entity
for fiscal year 2019; and
(C) agree to report annually to the Director
regarding the use of the grant funds.
(d) Core Public Health Infrastructure and Activities for the CDC.--
The Secretary, acting through the Director, shall expand and improve
the core public health infrastructure and activities of the Centers for
Disease Control and Prevention to support activities necessary to
address unmet, ongoing, and emerging public health needs, including
prevention, preparation for, and response to public health emergencies.
(e) Definition.--In this section, the term ``core public health
infrastructure'' includes--
(1) health equity activities;
(2) workforce capacity and competency;
(3) all hazards public health and preparedness;
(4) testing capacity, including test platforms, mobile
testing units, and personnel;
(5) health information, health information systems, and
health information analysis (including data analytics);
(6) epidemiology and disease surveillance;
(7) contact tracing;
(8) policy and communications;
(9) financing;
(10) community partnership development; and
(11) relevant components of organizational capacity.
(f) Supplement Not Supplant.--Amounts made available by this
section shall be used to supplement, and not supplant, amounts
otherwise made available for the purposes described in this Act.
SEC. 31002. FUNDING FOR HEALTH CENTER CAPITAL GRANTS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $2,000,000,000, to remain
available until expended, for necessary expenses for awarding grants
and entering into cooperative agreements for capital projects to health
centers funded under section 330 of the Public Health Service Act (42
U.S.C. 254b) to be awarded without regard to the time limitation in
subsection (e)(3) and subsections (e)(6)(A)(iii), (e)(6)(B)(iii), and
(r)(2)(B) of such section 330, and for necessary expenses for awarding
grants and cooperative agreements for capital projects to Federally
qualified health centers, as described in section 1861(aa)(4)(B) of the
Social Security Act (42 U.S.C. 1395x(aa)(4)(B)). The Secretary shall
take such steps as may be necessary to expedite the awarding of such
grants to Federally qualified health centers for capital projects.
(b) Use of Funds.--Amounts made available to a recipient of a grant
or cooperative agreement pursuant to subsection (a) shall be used for--
(1) health center facility alteration, renovation,
remodeling, expansion, construction, and other capital
improvement costs, including the costs of amortizing the
principal of, and paying interest on, loans for such purposes;
and
(2) the purchase, renovation, or maintenance of mobile
clinics and related vehicles and equipment.
SEC. 31003. FUNDING FOR TEACHING HEALTH CENTER GRADUATE MEDICAL
EDUCATION.
(a) In General.--In addition to amounts otherwise available, and
notwithstanding the limitations referred to in subsections (b)(2) and
(d)(2) of section 340H of the Public Health Service Act (42 U.S.C.
256h), there is appropriated to the Secretary for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated,
$3,370,000,000, to remain available until expended, for--
(1) the program of payments to teaching health centers that
operate graduate medical education programs under such section;
and
(2) the award of teaching health center development grants
pursuant to section 749A of the Public Health Service Act (42
U.S.C. 293l-1).
(b) Exemption From Amount and Duration Limitations.--Subsection (b)
of section 749A of the Public Health Service Act (42 U.S.C. 293l-1)
shall not apply with respect to amounts awarded under such section out
of amounts appropriated under subsection (a) or under section 2604 of
the American Rescue Plan Act (Public Law 117-2).
(c) Use of Funds.--Amounts made available pursuant to subsection
(a) shall be used for the following activities:
(1) For making payments to establish new approved graduate
medical residency training programs pursuant to section
340H(a)(1)(C) of the Public Health Service Act (42 U.S.C.
256h(a)(1)(C)).
(2) For making payments under section 340H(a)(1)(A) of the
Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to
qualified teaching health centers for maintenance of filled
positions at existing approved graduate medical residency
training programs.
(3) For making payments under section 340H(a)(1)(B) of the
Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the
expansion of existing approved graduate medical residency
training programs.
(4) For making awards under section 749A of the Public
Health Service Act (42 U.S.C. 293l-1) to teaching health
centers for the purpose of establishing new accredited or
expanded primary care residency programs.
(5) To provide an increase to the per resident amount
described in section 340H(a)(2) of the Public Health Service
Act (42 U.S.C. 256h(a)(2)).
(d) Priority Uses of Funds.--In making payments and awards under
subsection (c), the Secretary shall, in addition to the requirements of
paragraphs (3)(A) and (3)(B) of section 340H of the Public Health
Service Act (42 U.S.C. 256h), make payments and awards to eligible
entities in a manner that accounts for States or territories in which
there is no existing qualified teaching health center funded by
payments under such section 340H.
SEC. 31004. FUNDING FOR CHILDREN'S HOSPITALS THAT OPERATE GRADUATE
MEDICAL EDUCATION PROGRAMS.
In addition to amounts otherwise available, and notwithstanding the
caps on awards specified in paragraphs (1) and (2) of subsection (b)
and (h)(1) of section 340E of the Public Health Service Act (42 U.S.C.
256e), there is appropriated to the Secretary for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated, $200,000,000,
to remain available until expended, for carrying out such section 340E
of the Public Health Service Act (42 U.S.C. 256e).
SEC. 31005. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $2,000,000,000, to remain available until
expended, for carrying out sections 338A, 338B, and 338I of the Public
Health Service Act (42 U.S.C. 254l, 254l-1, 254q-1).
SEC. 31006. FUNDING FOR THE NURSE CORPS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $500,000,000, to remain available until
expended, for carrying out section 846 of the Public Health Service Act
(42 U.S.C. 297n).
SEC. 31007. FUNDING FOR SCHOOLS OF MEDICINE IN UNDERSERVED AREAS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $500,000,000, to remain
available until expended, for purposes of making awards to eligible
entities for the establishment, improvement, or expansion of an
allopathic or osteopathic school of medicine, or a branch campus of an
allopathic or osteopathic school of medicine, consistent with
subsection (b).
(b) Use of Funds.--The Secretary, acting through the Administrator
of the Health Resources and Services Administration, shall, with
priority given to minority-serving institutions described in section
371(a) of the Higher Education Act of 1965 (20 U.S.C. 1067q(a)), and
taking into consideration equitable distribution of awards among the
geographical regions of the United States (which shall include rural
regions and populations as defined by the Secretary for the purposes of
this section) and the locations of existing schools of medicine and
osteopathic medicine, use amounts appropriated by subsection (a) to
award grants to eligible entities to--
(1) recruit, enroll, and retain students, including
individuals who are from disadvantaged backgrounds (including
racial and ethnic groups underrepresented among medical
students and health professions), individuals from rural and
underserved areas, low-income individuals, and first generation
college students (as defined in section 402A(h)(3) of the
Higher Education Act of 1965 (20 U.S.C. 1070a-11(h)(3))), at a
school of medicine or osteopathic medicine or branch campus of
a school of medicine or osteopathic medicine;
(2) develop, implement, and expand curriculum that
emphasizes care for rural and underserved populations,
including accessible and culturally appropriate and
linguistically appropriate care and services, at such school or
branch campus;
(3) plan and construct a school of medicine or osteopathic
medicine in an area in which no other such school or branch
campus of such a school is based;
(4) plan, develop, and meet criteria for accreditation for
a school of medicine or osteopathic medicine or branch campus
of such a school;
(5) hire faculty, including faculty from racial and ethnic
groups who are underrepresented among the medical and other
health professions, and other staff to serve at such a school
or branch campus;
(6) support educational programs at such a school or branch
campus, including modernizing curriculum;
(7) modernize and expand infrastructure at such a school or
branch campus; or
(8) support other activities that the Secretary determines
will further the establishment, improvement, or expansion of a
school of medicine or osteopathic medicine or branch campus of
a school of medicine or osteopathic medicine.
(c) Definitions.--In this section:
(1) Eligible entity.--The term ``eligible entity'' means an
institution of higher education as defined in section 101 of
the Higher Education Act of 1965 (20 U.S.C. 1001).
(2) Branch campus.--
(A) In general.--The term ``branch campus'', with
respect to a school of medicine or osteopathic
medicine, means an additional location of such school
that is geographically apart and independent of the
main campus, at which the school offers at least 50
percent of the program leading to a degree of doctor of
medicine or doctor of osteopathy that is offered at the
main campus.
(B) Independence from main campus.--For purposes of
subparagraph (A), the location of a school described in
such subparagraph shall be considered to be independent
of the main campus described in such subparagraph if
the location--
(i) is permanent in nature;
(ii) offers courses in educational programs
leading to a degree, certificate, or other
recognized educational credential;
(iii) has its own faculty and
administrative or supervisory organization; and
(iv) has its own budgetary and hiring
authority.
SEC. 31008. FUNDING FOR SCHOOLS OF NURSING IN UNDERSERVED AREAS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $500,000,000, to remain
available until expended, for purposes of making awards to schools of
nursing (as defined in section 801 of the Public Health Service Act (42
U.S.C. 296)) to enhance and modernize nursing education programs and
increase the number of faculty and students at such schools.
(b) Use of Funds.--The Secretary, acting through the Administrator
of the Health Resources and Services Administration, taking into
consideration equitable distribution of awards among the geographical
regions of the United States and the capacity of a school of nursing to
provide care in underserved areas, shall use amounts appropriated by
subsection (a) to award grants for purposes of--
(1) recruiting, enrolling, and retaining students at such
school, with a priority for students from disadvantaged
backgrounds (including racial or ethnic groups underrepresented
in the nursing workforce), individuals from rural and
underserved areas, low-income individuals, and first generation
college students (as defined in section 402A(h)(3) of the
Higher Education Act of 1965 (20 U.S.C. 1070a-11(h)(3)));
(2) creating, supporting, or modernizing educational
programs and curricula at such school;
(3) retaining current faculty, and hiring new faculty, with
an emphasis on faculty from racial or ethnic groups that are
underrepresented in the nursing workforce;
(4) modernizing infrastructure at such school, including
audiovisual or other equipment, personal protective equipment,
simulation and augmented reality resources, telehealth
technologies, and virtual and physical laboratories;
(5) partnering with a health care facility, nurse-managed
health clinic, or community health center, in order to provide
educational opportunities for the purpose of establishing or
expanding clinical education;
(6) enhancing and expanding nursing programs that prepare
nurse researchers and scientists;
(7) establishing nurse-led intradisciplinary and
interprofessional educational partnerships; or
(8) other activities that the Secretary determines will
further the development, improvement, and expansion of schools
of nursing.
SEC. 31009. FUNDING FOR PALLIATIVE CARE AND HOSPICE EDUCATION AND
TRAINING.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $25,000,000, to remain
available until expended, to support the establishment or operation of
programs that--
(1) support training of health professionals in palliative
and hospice care (including through traineeships or
fellowships); and
(2) foster patient and family engagement, integration of
palliative and hospice care with primary care and other
appropriate specialties, and collaboration with community
partners to address gaps in health care for individuals in need
of palliative or hospice care.
(b) Use of Funds.--The Secretary shall, giving priority to
applicants proposing to carry out programs or activities that
demonstrate coordination with other Federal or State programs and are
expected to substantially benefit rural populations, medically
underserved populations, medically underserved communities, Indian
Tribes or Tribal organizations, or Urban Indian organizations, use
amounts appropriated by subsection (a) to carry out a program to award
grants or contracts to entities defined in paragraph (1), (3), or (4)
of section 799B of the Public Health Service Act (42 U.S.C. 295p) or
section 801(2) of such Act (42 U.S.C. 296) for purposes of carrying out
the following activities:
(1) Clinical training on providing integrated palliative
and hospice care and primary care delivery services.
(2) Interprofessional or interdisciplinary training to
practitioners from multiple disciplines and specialties,
including training on the provision of care to individuals with
palliative or hospice care needs.
(3) Establishing or maintaining training-related community-
based programs for individuals with palliative or hospice care
needs and caregivers to improve quality of life, and where
appropriate, health outcomes for individuals who have
palliative or hospice care needs.
SEC. 31010. FUNDING FOR PALLIATIVE MEDICINE PHYSICIAN TRAINING.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $20,000,000, to remain
available until expended, to carry out a program to award grants and
contracts to accredited schools of medicine, schools of osteopathic
medicine, teaching hospitals, and graduate medical education programs
for the purpose of providing support for projects that fund the
training of physicians or specialists who plan to teach or practice
palliative medicine.
(b) Use of Funds.--Amounts made available to an awardee pursuant to
subsection (a) shall be used to--
(1) provide training in interprofessional or
interdisciplinary team-based palliative medicine through a
variety of service rotations, such as rotations with respect to
consultation services or acute and chronic care services, and
rotations in other health care settings, including extended
care facilities, ambulatory care and comprehensive evaluation
units, hospices, home care, and community care programs;
(2) develop specific performance-based measures to evaluate
the competency of trainees; and
(3) provide training in interprofessional or
interdisciplinary, team-based palliative medicine.
(c) Graduate Medical Education Program Defined.--In this section,
the term ``graduate medical education program'' means a program
sponsored by an accredited school of medicine, an accredited school of
osteopathic medicine, a hospital, or a public or private institution
that--
(1) offers postgraduate medical training in the specialties
and subspecialties of medicine; and
(2) has been accredited by--
(A) the Accreditation Council for Graduate Medical
Education; or
(B) the American Osteopathic Association through
its Committee on Postdoctoral Training (or a successor
committee).
SEC. 31011. FUNDING FOR PALLIATIVE CARE AND HOSPICE ACADEMIC CAREER
AWARDS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $20,000,000, to remain available until
expended, to establish a program, consistent with section 753(b) of the
Public Health Service Act (42 U.S.C. 294c(b)), including paragraphs
(5)(A) and (5)(B) of such section 753(b) concerning the amount and
duration of awards, respectively, except that such program shall be to
provide awards to accredited schools of medicine, osteopathic medicine,
nursing, social work, psychology, allied health, dentistry, or
chaplaincy applying on behalf of board-certified or board-eligible
individuals in hospice and palliative medicine that have an early-
career junior (non-tenured) faculty appointment at an accredited school
of medicine, or osteopathic medicine, nursing, social work, psychology,
allied health, dentistry, or chaplaincy, to promote the academic career
development of individuals as hospice and palliative care specialists.
SEC. 31012. FUNDING FOR HOSPICE AND PALLIATIVE NURSING.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $20,000,000, to remain
available until expended, to establish a program to award grants and
contracts to accredited schools of nursing, health care facilities,
programs leading to certification as a certified nurse assistant,
partnerships of such schools and facilities, or partnerships of such
programs and facilities to develop and implement, in coordination with
other hospice and palliative care programs administered by the
Department of Health and Human Services, programs and initiatives to
train and educate individuals in providing interprofessional,
interdisciplinary, team-based palliative care in health-related
educational, hospital, hospice, home, or long-term care settings.
(b) Use of Funds.--Amounts made available to an awardee pursuant to
subsection (a) shall be used to--
(1) provide training to individuals who will provide
palliative care in health-related educational, hospital, home,
hospice, or long-term care settings;
(2) develop and disseminate curricula relating to
palliative care in health-related educational, hospital, home,
hospice, or long-term care settings;
(3) train faculty members in palliative care in health-
related educational, hospital, home, hospice, or long-term care
settings; and
(4) provide continuing education to individuals who provide
palliative care in health-related educational, home, hospice,
or long-term care settings.
SEC. 31013. FUNDING FOR DISSEMINATION OF PALLIATIVE CARE INFORMATION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $5,000,000, to remain
available until expended, for the purpose described in subsection (b).
(b) Use of Funds.--The Secretary, after consultation with
appropriate medical and other health professional societies and
palliative care and hospice stakeholders, shall use amounts
appropriated by subsection (a) to award grants or contracts to public
and nonprofit private entities to disseminate information to inform
patients, families, caregivers, direct care workers, and health
professionals about the benefits of palliative care throughout the
continuum of care for patients with serious or life-threatening
illness. Such awareness campaign shall include--
(1) information, resources, communication, and education
materials about palliative care for patients and families
facing serious or life-threatening illnesses;
(2) information regarding hospice and palliative care
services, including information on how such services may--
(A) incorporate age-friendly, patient-centered, and
family-centered support throughout the continuum of
care for serious and life-threatening illness;
(B) anticipate, prevent, and treat pain;
(C) optimize quality of life; and
(D) facilitate and support the goals and values of
patients and families;
(3) materials that explain the role of professionals
trained in hospice and palliative care in providing team-based
care for patients and families throughout the continuum of care
for serious or life-threatening illness; and
(4) materials for specific populations, including patients
with serious or life-threatening illness who are among
medically underserved populations (as defined in section
330(b)(3) of the Public Health Service Act (42 U.S.C.
254b(b)(3)) and families of such patients or health
professionals serving medically underserved populations.
PART 2--PANDEMIC PREPAREDNESS
SEC. 31021. FUNDING FOR LABORATORY ACTIVITIES AT THE CENTERS FOR
DISEASE CONTROL AND PREVENTION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $1,400,000,000 to remain
available until expended, for purposes of carrying out activities
consistent with subsection (b).
(b) Use of Funds.--The Secretary, acting through the Director of
the Centers for Disease Control and Prevention, shall use amounts made
available pursuant to subsection (a) for the following activities:
(1) Supporting renovation, improvement, expansion, and
modernization of State and local public health laboratory
infrastructure (as the term ``laboratory'' is defined in
section 353 of the Public Health Service Act (42 U.S.C. 263a)),
including--
(A) the improvement and enhancement of testing and
response capacity;
(B) improvements and expansion of the Laboratory
Response Network for rapid outbreak detection;
(C) the improvement and expansion of genomic
sequencing capabilities to detect emerging diseases and
variant strains; and
(D) the improvement and expansion of biosafety and
biosecurity capacity.
(2) Enhancing the capacity of the laboratories of the
Centers for Disease Control and Prevention as described in
subparagraphs (A) through (D) of paragraph (1).
(3) Enhancing the ability of the Centers for Disease
Control and Prevention to monitor and exercise oversight over
the biosafety and biosecurity of State and local public health
laboratories.
SEC. 31022. FUNDING FOR PUBLIC HEALTH AND PREPAREDNESS RESEARCH,
DEVELOPMENT, AND COUNTERMEASURE CAPACITY.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $1,300,000,000, to carry
out activities to prepare for, and respond to, public health
emergencies declared under section 319 of the Public Health Service Act
(42 U.S.C. 247d), as described in subsection (b), to remain available
until expended.
(b) Use of Funds.--The Secretary, acting through the Assistant
Secretary for Preparedness and Response, shall use amounts made
available pursuant to subsection (a)--
(1) to support surge capacity, including through
construction, expansion, or modernization of facilities, to
respond to a public health emergency, and for development,
procurement, and domestic manufacture of drugs, active
pharmaceutical ingredients, vaccines and other biological
products, diagnostic technologies and products, medical devices
(including personal protective equipment), vials, syringes,
needles, and other components or supplies for the Strategic
National Stockpile under section 319F-2 of the Public Health
Service Act (42 U.S.C. 247d-6b);
(2) to support expanded vaccine production capacity and
capabilities, including by developing or acquiring new
technology and expanding manufacturing capacity through
construction, expansion, or modernization of facilities;
(3) to support activities to mitigate supply chain risks
and enhance supply chain elasticity and resilience for critical
drugs, active pharmaceutical ingredients, and supplies
(including essential medicines, medical countermeasures, and
supplies in shortage or at risk of shortage), drug and vaccine
raw materials, and other supplies, as the Secretary determines
appropriate, including construction, expansion, or
modernization of facilities, adoption of advanced manufacturing
processes, and other activities to support domestic
manufacturing of such supplies;
(4) to support activities conducted by the Biomedical
Advanced Research and Development Authority for advanced
research, standards development, and domestic manufacturing
capacity for drugs, including essential medicines, diagnostics,
vaccines, therapeutics, and personal protective equipment; and
(5) to support increased biosafety and biosecurity in
research on infectious diseases, including by modernization or
improvement of facilities.
SEC. 31023. FUNDING FOR INFRASTRUCTURE MODERNIZATION AND INNOVATION AT
THE FOOD AND DRUG ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, to remain available until expended, with
respect to improving and modernizing infrastructure at the Food and
Drug Administration and enhancing food and medical product safety--
(1) $150,000,000 for improving technological
infrastructure, including through developing integrated systems
and improving the interoperability of information technology
systems; and
(2) $150,000,000 for modernizing laboratory infrastructure
of, or used by, the Food and Drug Administration, including
modernization of facilities related to, and supporting, such
laboratory infrastructure, including through planning for, and
the construction, repair, improvement, extension, alteration,
demolition, and purchase of, fixed equipment or facilities.
PART 3--MATERNAL MORTALITY
SEC. 31031. FUNDING FOR LOCAL ENTITIES ADDRESSING SOCIAL DETERMINANTS
OF MATERNAL HEALTH.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $100,000,000, to remain
available until expended, for carrying out a program to award grants or
contracts to community-based organizations, Indian Tribes and Tribal
organizations, Urban Indian organizations, Native Hawaiian
organizations, or other nonprofit organizations working with a
community-based organization, or consortia of any such entities,
operating in areas with high rates of adverse maternal health outcomes
or with significant racial or ethnic disparities in maternal health
outcomes.
(b) Use of Funding.--Amounts made available by subsection (a) shall
be used for the following activities:
(1) Addressing social determinants of health, including
social determinants of maternal health, for pregnant and
postpartum individuals and eliminating racial and ethnic
disparities in maternal health outcomes by--
(A) hiring, training, or retaining staff;
(B) developing or distributing culturally and
linguistically appropriate resources for social
services programs;
(C) offering programs and resources to address
social determinants of health;
(D) conducting demonstration projects to address
social determinants of health;
(E) establishing a culturally and linguistically
appropriate resource center that provides multiple
social services programs in a single location; and
(F) consulting with pregnant and postpartum
individuals to conduct an assessment of the activities
conducted under this section.
(2) Promoting evidence-based health literacy and pregnancy,
childbirth, and parenting education for pregnant and postpartum
individuals, and individuals seeking to become pregnant.
(3) Providing support from perinatal health workers,
including clinical and community-based staff members that
provide direct care and support services to pregnant and
postpartum individuals.
(4) Providing culturally congruent, linguistically
appropriate, and trauma-informed training to perinatal health
workers, including clinical and community-based staff members
that provide direct care and support services to pregnant and
postpartum individuals.
(c) Technical Assistance.--Using amounts made available under
subsection (a), the Secretary shall--
(1) conduct outreach to eligible entities to apply for
grants or contracts under subsection (a); and
(2) provide technical assistance, including through a grant
or contract, to eligible entities receiving funding pursuant to
subsection (a).
SEC. 31032. FUNDING FOR THE OFFICE OF MINORITY HEALTH.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $75,000,000, to remain
available until expended, for carrying out a program to award grants or
contracts to community-based organizations operating in areas with high
rates of adverse maternal health outcomes or with significant racial or
ethnic disparities in maternal health outcomes.
(b) Use of Funds.--The Secretary, acting through the Deputy
Assistant Secretary for Minority Health, shall use amounts made
available under subsection (a) to award grants for the following
activities:
(1) Addressing social determinants of health, including
social determinants of maternal health, for pregnant and
postpartum individuals and eliminating racial and ethnic
disparities in maternal health outcomes by--
(A) hiring, training, or retaining staff;
(B) developing or distributing culturally and
linguistically appropriate resources for social
services programs;
(C) offering programs and resources to address
social determinants of health;
(D) conducting demonstration projects to address
social determinants of health;
(E) establishing a culturally and linguistically
appropriate resource center that provides multiple
social services programs in a single location; and
(F) consulting with pregnant and postpartum
individuals to conduct an assessment of the activities
conducted under this section.
(2) Promoting evidence-based health literacy and pregnancy,
childbirth, and parenting education for pregnant and postpartum
individuals, and individuals seeking to become pregnant.
(3) Providing support from perinatal health workers,
including clinical and community-based staff members that
provide direct care and support services to pregnant and
postpartum individuals.
(4) Providing culturally congruent, linguistically
appropriate, and trauma-informed training to perinatal health
workers, including clinical and community-based staff members
that provide direct care and support services to pregnant and
postpartum individuals.
(c) Technical Assistance.--Using amounts made available under
subsection (a), the Secretary shall--
(1) conduct outreach to eligible entities to apply for
grants or contracts under subsection (a); and
(2) provide technical assistance, including through a grant
or contract, to eligible entities receiving funding pursuant to
subsection (a).
SEC. 31033. FUNDING TO GROW AND DIVERSIFY THE NURSING WORKFORCE IN
MATERNAL AND PERINATAL HEALTH.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $170,000,000, to remain
available until expended, for carrying out a program to award grants or
contracts to accredited schools of nursing for the purpose of growing
and diversifying the perinatal nursing workforce, including through
improving the capacity and supply of health care providers.
(b) Uses of Funds.--
(1) Awardees.--Prioritizing students and registered nurses
who plan to practice or currently practice in an underserved
area, amounts made available to awardees by subsection (a)
shall, consistent with section 846 of the Public Health Service
Act (42 U.S.C. 297n), be used for the following activities:
(A) Providing scholarships to students, including
those from racial and ethnic groups underrepresented in
the health professions, seeking to become nurse
practitioners whose education includes a focus on
maternal and perinatal health.
(B) Providing scholarships to students seeking to
become clinical nurse specialists whose education
includes a focus on maternal and perinatal health.
(C) Providing scholarships to students seeking to
become certified nurse midwives.
(D) Providing scholarships to registered nurses
seeking certification as an obstetrics and gynecology
registered nurse.
(2) Secretary.--The Secretary shall use amounts made
available pursuant to subsection (a) for the following
activities:
(A) Developing and implementing strategies to
recruit and retain a diverse pool of students seeking
to enter careers focused on maternal and perinatal
health.
(B) Developing partnerships with practice settings
in an underserved area for the clinical placements of
students at the schools receiving such grants.
(C) Developing curriculum for students seeking to
enter careers focused on maternal and perinatal health
that includes training programs on bias, racism,
discrimination, providing culturally competent care, or
trauma-informed care.
SEC. 31034. FUNDING FOR PERINATAL QUALITY COLLABORATIVES.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $50,000,000, to remain available until
expended, for carrying out a program to establish or support perinatal
quality collaboratives to improve perinatal care and perinatal health
outcomes for pregnant and postpartum individuals and their infants.
SEC. 31035. FUNDING TO GROW AND DIVERSIFY THE DOULA WORKFORCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until expended, for carrying out a program to award grants or
contracts to health professions schools, academic health centers, State
or local governments, territories, Indian Tribes and Tribal
organizations, Urban Indian organizations, Native Hawaiian
organizations, or other appropriate public or private nonprofit
entities (or consortia of any such entities, including entities
promoting multidisciplinary approaches), to establish or expand
programs to grow and diversify the doula workforce, including through
improving the capacity and supply of health care providers.
(b) Use of Funds.--Amounts made available by subsection (a) shall
be used for the following activities:
(1) Establishing programs that provide education and
training to individuals seeking appropriate training or
certification as doulas.
(2) Expanding the capacity of existing programs described
in paragraph (1), for the purpose of increasing the number of
students enrolled in such programs, including by awarding
scholarships for students who agree to work in underserved
communities after receiving such education and training.
(3) Developing and implementing strategies to recruit and
retain students from underserved communities, particularly from
demographic groups experiencing high rates of maternal
mortality and severe maternal morbidity, including racial and
ethnic minority groups, into programs described in paragraphs
(1) and (2).
SEC. 31036. FUNDING TO GROW AND DIVERSIFY THE MATERNAL MENTAL HEALTH
AND SUBSTANCE USE DISORDER TREATMENT WORKFORCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $75,000,000, to remain
available until expended, for carrying out a program to award grants or
contracts to health professions schools, academic health centers, State
or local governments, territories, Indian Tribes and Tribal
organizations, Urban Indian organizations, Native Hawaiian
organizations, or other appropriate public or private nonprofit
entities (or consortia of any such entities, including entities
promoting multidisciplinary approaches), to establish or expand
programs to grow and diversify the maternal mental health and substance
use disorder treatment workforce, including through improving the
capacity and supply of health care providers.
(b) Use of Funds.--Amounts made available by subsection (a) shall
be used for the following activities:
(1) Establishing programs that provide education and
training to individuals seeking appropriate licensing or
certification as mental health or substance use disorder
treatment providers who plan to specialize in maternal mental
health conditions or substance use disorders.
(2) Expanding the capacity of existing programs described
in paragraph (1), for the purposes of increasing the number of
students enrolled in such programs, including by awarding
scholarships for students.
(3) Developing and implementing strategies to recruit and
retain students from underserved communities into programs
described in paragraphs (1) and (2).
SEC. 31037. FUNDING FOR MATERNAL MENTAL HEALTH EQUITY GRANT PROGRAMS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $100,000,000, to remain
available until expended, for carrying out a program to award grants or
contracts to community-based organizations, Indian Tribes and Tribal
organizations, Urban Indian organizations, Native Hawaiian
organizations, health care providers, accredited medical schools,
accredited schools of nursing, teaching hospitals, accredited midwifery
programs, physician assistant education programs, residency or
fellowship programs, or other nonprofit organizations, schools, or
programs determined appropriate by the Secretary, or consortia of any
such entities, to address maternal mental health conditions and
substance use disorders with respect to pregnant, lactating, and
postpartum individuals in areas with high rates of adverse maternal
health outcomes or with significant racial or ethnic disparities in
maternal health outcomes.
(b) Use of Funds.--Amounts made available pursuant to subsection
(a), prioritizing community-based organizations, shall be for the
following activities:
(1) Establishing or expanding maternity care programs to
improve--
(A) the integration of mental health and substance
use disorder treatment services into primary care
settings where pregnant individuals regularly receive
health care services; and
(B) the coordination between such primary care
settings and mental health and substance use disorder
professionals who treat maternal mental health
conditions and substance use disorders.
(2) Establishing or expanding programs that improve
maternal mental health and substance use disorder treatment
from the preconception through the postpartum periods, with a
focus on individuals from racial and ethnic minority groups
with high rates of maternal mortality and morbidity.
(3) Establishing or expanding programs to prevent suicide
or self-harm among pregnant, lactating, and postpartum
individuals.
(4) Establishing or expanding programs to provide education
and training to maternity care providers, with respect to
identifying potential warning signs for maternal mental health
conditions or substance use disorders in pregnant, lactating,
and postpartum individuals, with a focus on individuals from
racial and ethnic minority groups and offering referrals to
mental health substance use disorder treatment professionals.
(5) Raising awareness of, and addressing stigma associated
with, maternal mental health conditions and substance use
disorders, with a focus on pregnant, lactating, and postpartum
individuals from racial and ethnic minority groups.
(6) Carrying out other evidence-based or evidence-informed
programs to address maternal mental health conditions and
substance use disorders for pregnant and postpartum individuals
from racial and ethnic minority groups.
SEC. 31038. FUNDING FOR EDUCATION AND TRAINING AT HEALTH PROFESSIONS
SCHOOLS TO IDENTIFY AND ADDRESS HEALTH RISKS ASSOCIATED
WITH CLIMATE CHANGE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $85,000,000, to remain
available until expended, for carrying out a program to award grants or
contracts to accredited medical schools, accredited schools of nursing,
teaching hospitals, accredited midwifery programs, physician assistant
education programs, residency or fellowship programs, or other schools
or programs determined appropriate by the Secretary, or consortia of
any such entities, to support the development and integration of
education and training programs for identifying and addressing health
risks associated with climate change for pregnant, lactating, and
postpartum individuals.
(b) Use of Funds.--Amounts made available by subsection (a) shall
be used for developing, integrating, and implementing curriculum and
continuing education that focuses on the following:
(1) Identifying health risks associated with climate change
for pregnant, lactating, and postpartum individuals and
individuals with the intent to become pregnant.
(2) How health risks associated with climate change affect
pregnant, lactating, and postpartum individuals and individuals
with the intent to become pregnant.
(3) Racial and ethnic disparities in exposure to, and the
effects of, health risks associated with climate change for
pregnant, lactating, and postpartum individuals and individuals
with the intent to become pregnant.
(4) Patient counseling and mitigation strategies relating
to health risks associated with climate change for pregnant,
lactating, and postpartum individuals.
(5) Relevant services and support for pregnant, lactating,
and postpartum individuals relating to health risks associated
with climate change and strategies for ensuring such
individuals have access to such services and support.
(6) Implicit and explicit bias, racism, and discrimination
in providing care to pregnant, lactating, and postpartum
individuals and individuals with the intent to become pregnant.
SEC. 31039. FUNDING FOR MINORITY-SERVING INSTITUTIONS TO STUDY MATERNAL
MORTALITY, SEVERE MATERNAL MORBIDITY, AND ADVERSE
MATERNAL HEALTH OUTCOMES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until expended for carrying out a program to award grants or
contracts to minority-serving institutions described in section 371 of
the Higher Education Act of 1965 (20 U.S.C. 1067q) to study maternal
mortality, severe maternal morbidity, and maternal health outcomes.
(b) Use of Funds.--Amounts made available to an awardee under
subsection (a) shall be used for the purpose specified in such
subsection, including the following activities:
(1) Developing and implementing systematic processes of
listening to the stories of pregnant and postpartum individuals
from racial and ethnic minority groups, and perinatal health
workers supporting such individuals, to fully understand the
causes of, and inform potential solutions to, the maternal
mortality and severe maternal morbidity crisis within their
respective communities.
(2) Assessing the potential causes of relatively low rates
of maternal mortality among Hispanic individuals and foreign-
born Black women.
(3) Assessing differences in rates of adverse maternal
health outcomes among subgroups identifying as Hispanic.
(4) Conducting research on maternal morbidity and
mortality, with a focus on health disparities.
(c) Technical Assistance.--Using amounts made available by
subsection (a), the Secretary shall conduct outreach to minority-
serving institutions (as described in section 371 of the Higher
Education Act of 1965 (20 U.S.C. 1067q))--
(1) to inform and raise awareness of the availability
funding through a grant or contract awarded pursuant to this
section;
(2) to provide technical assistance, including through a
grant or contract, on the application process for grants or
contracts awarded pursuant to subsection (a); and
(3) to promote capacity building to eligible entities for
grant applications pursuant to subsection (a).
SEC. 31040. FUNDING FOR IDENTIFICATION OF MATERNITY CARE HEALTH
PROFESSIONAL TARGET AREAS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $25,000,000, to remain available until
expended, for carrying out section 332(k) of the Public Health Service
Act (42 U.S.C. 254e(k)).
SEC. 31041. FUNDING FOR MATERNAL MORTALITY REVIEW COMMITTEES TO PROMOTE
REPRESENTATIVE COMMUNITY ENGAGEMENT.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $50,000,000, to remain available until
expended, for carrying out section 317K(d) of the Public Health Service
Act (42 U.S.C. 247b-12(d)) to promote community engagement in maternal
mortality review committees to increase the diversity of a committee's
membership with respect to race and ethnicity, location, and
professional background.
SEC. 31042. FUNDING FOR THE SURVEILLANCE FOR EMERGING THREATS TO
MOTHERS AND BABIES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $100,000,000, to remain
available until expended, for carrying out section 317C of the Public
Health Service Act (42 U.S.C. 247b-4) with respect to conducting
surveillance for emerging threats to mothers and babies.
(b) Use of Funds.--Amounts made available by subsection (a) shall
be used for the following activities:
(1) Expanding the Surveillance for Emerging Threats to
Mothers and Babies activities of the Centers for Disease
Control and Prevention.
(2) Working with public health, clinical, and community-
based organizations to provide timely, continually updated,
evidence-based guidance to families and health care providers
on ways to reduce risk to pregnant and postpartum individuals
and their newborns and tailor interventions to improve their
long-term health.
(3) Partnering with more State, Tribal, territorial, and
local public health programs in the collection and analysis of
clinical data on the impact of COVID-19 on pregnant and
postpartum patients and their newborns, particularly among
patients from racial and ethnic minority groups.
(4) Establishing regionally based centers of excellence to
offer medical, public health, and other knowledge (in
coordination with State and Tribal public health authorities)
to ensure that communities, especially communities with large
populations of individuals from racial and ethnic minority
groups, can help pregnant and postpartum individuals and
newborns get the care and support they need.
SEC. 31043. FUNDING FOR ENHANCING REVIEWS AND SURVEILLANCE TO ELIMINATE
MATERNAL MORTALITY PROGRAM.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $30,000,000, to remain
available until expended, for carrying out the Enhancing Reviews and
Surveillance to Eliminate Maternal Mortality program established under
section 317K of the Public Health Service Act (42 U.S.C. 247b-12).
(b) Use of Funds.--Amounts made available by subsection (a) shall
be used for the following activities:
(1) Expanding the Enhancing Reviews and Surveillance to
Eliminate Maternal Mortality program (commonly known as the
``ERASE MM program'') of the Centers for Disease Control and
Prevention.
(2) Expanding partnerships with States, territories, Indian
Tribes, and Tribal organizations to support Maternal Mortality
Review Committees.
(3) Providing technical assistance to existing maternal
mortality review committees.
SEC. 31044. FUNDING FOR THE PREGNANCY RISK ASSESSMENT MONITORING
SYSTEM.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $15,000,000, to remain
available until expended, for carrying out section 317K of the Public
Health Service Act (42 U.S.C. 247b-12) with respect to the Pregnancy
Risk Assessment Monitoring System.
(b) Use of Funds.--Amounts made available by subsection (a) shall
be used for the following activities:
(1) Supporting COVID-19 supplements to the Pregnancy Risk
Assessment Monitoring System questionnaire.
(2) Conducting a rapid assessment of COVID-19 awareness,
impact on care and experiences, and use of preventive measures
among pregnant, laboring and birthing, and postpartum
individuals.
(3) Supporting the transition of the questionnaire
described in paragraph (1) to an electronic platform and
expanding the distribution of the questionnaire to a larger
population, with a special focus on reaching underrepresented
communities.
SEC. 31045. FUNDING FOR THE NATIONAL INSTITUTE OF CHILD HEALTH AND
HUMAN DEVELOPMENT.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $15,000,000, to remain available until
expended, consistent with the child health and human development
activities of the Eunice Kennedy Shriver National Institute of Child
Health and Human Development described in section 448 of the Public
Health Service Act (42 U.S.C. 285g), to conduct or support research for
interventions to mitigate the effects of COVID-19 on pregnant,
lactating, and postpartum individuals, with a particular focus on
individuals from racial and ethnic minority groups.
SEC. 31046. FUNDING FOR EXPANDING THE USE OF TECHNOLOGY-ENABLED
COLLABORATIVE LEARNING AND CAPACITY BUILDING MODELS FOR
PREGNANT AND POSTPARTUM INDIVIDUALS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $30,000,000, to remain
available until expended, for carrying out a program to award grants or
contracts to community-based organizations, Indian Tribes and Tribal
organizations, Urban Indian organizations, health care providers,
accredited medical schools, accredited schools of nursing, teaching
hospitals, accredited midwifery programs, physician assistant education
programs, residency or fellowship programs, or other schools or
programs determined appropriate by the Secretary, or consortia of any
such entities, that are operating in underserved areas with high rates
of adverse maternal health outcomes or significant racial and ethnic
disparities in maternal health outcomes, to evaluate, develop, and
expand the use of technology-enabled collaborative learning and
capacity building models (as defined in section 330N of the Public
Health Service Act (42 U.S.C. 254c-20)).
(b) Use of Funds.--
(1) Awardees.--A recipient of a grant or contract awarded
pursuant to subsection (a) shall use such amounts to--
(A) train maternal health care providers, students,
staff of community-based organizations, and other
entities described in subsection (a) through the use
and expansion of technology-enabled collaborative
learning and capacity building models, including
hardware and software that--
(i) enables distance learning and technical
support; and
(ii) supports the secure exchange of
electronic health information; and
(B) conduct evaluations on the use of technology-
enabled collaborative learning and capacity building
models to improve maternal health outcomes.
(2) Secretary.--The Secretary shall use amounts made
available pursuant to subsection (a) to provide technical
assistance to recipients of grants awarded pursuant to
subsection (a) on the development, use, and sustainability of
technology-enabled collaborative learning and capacity building
models to expand access to maternal health services provided by
such entities.
SEC. 31047. FUNDING FOR PROMOTING EQUITY IN MATERNAL HEALTH OUTCOMES
THROUGH DIGITAL TOOLS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $30,000,000, to remain
available until expended, for carrying out a program to award grants or
contracts to community-based organizations, Indian Tribes and Tribal
organizations, Urban Indian organizations, health care providers,
accredited medical schools, accredited schools of nursing, teaching
hospitals, accredited midwifery programs, physician assistant education
programs, residency or fellowship programs, or other schools or
programs determined appropriate by the Secretary, or consortia of any
such entities, that are operating in underserved areas with high rates
of adverse maternal health outcomes or significant racial and ethnic
disparities in maternal health outcomes to reduce racial and ethnic
disparities in maternal health outcomes by increasing access to digital
tools related to maternal health care.
(b) Use of Funds.--Amounts made available to an awardee pursuant to
subsection (a) shall be used for the purpose specified in such
subsection, including for increasing access to telehealth technologies
(as defined in section 330I of the Public Health Service Act (42 U.S.C.
254c-14)) and digital tools that could improve maternal health
outcomes, such as wearable technologies, patient portals, telehealth
services, and web-based and mobile phone applications, digital health
services, secure text messaging, online provider communities, mobile
clinical decision support services, and clinical tools to increase
diagnostic accuracy.
(c) Technical Assistance.--Using amounts made available under
subsection (a), the Secretary shall provide technical assistance,
including through a grant or contract, to eligible entities receiving
funding pursuant to subsection (a) on the development, use, evaluation,
and post-grant sustainability of digital tools designed to promote
equity and reduce disparities in maternal health outcomes.
SEC. 31048. FUNDING FOR ANTIDISCRIMINATION AND BIAS TRAINING.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until expended, for the purpose described in subsection (b).
(b) Use of Funds.--The Secretary shall, with a focus on maternal
health providers, use amounts appropriated under subsection (a) to
carry out a program to award competitive grants or contracts to
national nonprofit organizations focused on improving health equity,
accredited schools of medicine or nursing, and other health
professional training programs to develop, disseminate, review,
research, and evaluate training for health professionals and all staff
who interact with patients to reduce discrimination and bias in the
provision of health care, with a focus on maternal health care.
PART 4--OTHER PUBLIC HEALTH INVESTMENTS
SEC. 31051. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE DISORDER
PROFESSIONALS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $50,000,000, to remain available until
expended, for purposes of carrying out section 597 of the Public Health
Service Act (42 U.S.C. 290ll).
SEC. 31052. FUNDING TO SUPPORT PEER RECOVERY SPECIALISTS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $25,000,000, to remain available until
expended, to carry out section 509 of the Public Health Service Act (42
U.S.C. 290bb-2) with respect to strengthening recovery community
organizations and their statewide network of recovery stakeholders.
SEC. 31053. FUNDING FOR PROJECT AWARE.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $15,000,000, to remain available until
expended, for carrying out section 520A of the Public Health Service
Act (42 U.S.C. 290bb-32) with respect to advancing wellness and
resiliency in education.
SEC. 31054. FUNDING FOR THE NATIONAL SUICIDE PREVENTION LIFELINE.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $75,000,000, to remain available until
expended, for advancing infrastructure for the National Suicide
Prevention Lifeline program under section 520E-3 of the Public Health
Service Act (42 U.S.C. 290bb-36c) in order to expand existing
capabilities for response in a manner that avoids duplicating existing
capabilities for text-based crisis support.
SEC. 31055. FUNDING FOR COMMUNITY VIOLENCE AND TRAUMA INTERVENTIONS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary, for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated $2,500,000,000, to
remain available until expended, for the purposes described in
subsection (b):
(b) Use of Funding.--The Secretary, acting through the Director of
the Centers for Disease Control and Prevention, and in consultation
with the Assistant Secretary for Mental Health and Substance Use, the
Administrator of the Health Resources and Services Administration, the
Deputy Assistant Secretary for Minority Health, and the Assistant
Secretary for the Administration for Children and Families, shall use
amounts appropriated by subsection (a) to support public health-based
interventions to reduce community violence and trauma, taking into
consideration the needs of communities with high rates of, and
prevalence of risk factors associated with, violence-related injuries
and deaths, by--
(1) awarding competitive grants or contracts to local
governmental entities, States, territories, Indian Tribes and
Tribal organizations, Urban Indian organizations, hospitals and
community health centers, nonprofit community-based
organizations, culturally specific organizations, victim
services providers, or other entities as determined by the
Secretary (or consortia of such entities) to support evidence-
informed, culturally competent, and developmentally appropriate
strategies to reduce community violence, including outreach and
conflict mediation, hospital-based violence intervention,
violence interruption, and services for victims and individuals
and communities at risk for experiencing violence, such as
trauma-informed mental health care and counseling, social-
emotional learning and school-based mental health services,
workforce development services, and other services that prevent
or mitigate the impact of trauma, build appropriate skills, or
promote resilience; and
(2) supporting training, technical assistance, research,
evaluation, public health surveillance systems, data
collection, and coordination among relevant stakeholders, to
facilitate support for strategies to reduce community violence
and ensure safe and healthy communities.
(c) Supplement Not Supplant.--Amounts appropriated under this
section shall be used to supplement and not supplant any Federal,
State, or local funding otherwise made available for the purposes
described in this section.
(d) Expenditure Requirement.--All expenditures made pursuant to
subsection (a) shall be made on or before September 30, 2031.
SEC. 31056. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS NETWORK.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $5,000,000, to remain available until
expended, for carrying out section 582 of the Public Health Service Act
(42 U.S.C. 290hh-1) with respect to addressing the problem of high-risk
or medically underserved persons who experience violence-related
stress.
SEC. 31057. FUNDING FOR HIV HEALTH CARE SERVICES PROGRAMS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $75,000,000, to remain available until
expended, for necessary expenses for modifications to existing
contracts, and supplements to existing grants and cooperative
agreements under sections 2601, 2611, 2651, 2671, and 2692(a) of the
Public Health Service Act (42 U.S. Code 300ff-11, 300ff-21, 300ff-51,
300ff-71, 300ff-111).
SEC. 31058. FUNDING FOR CLINICAL SERVICES DEMONSTRATION PROJECT.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $60,000,000, to remain available until
expended, to, acting through the Administrator of the Health Resources
and Services Administration, carry out a program to award grants or
contracts to public and private nonprofit clinics for the provision of
clinical services, pursuant to a demonstration project under section
318(b)(2) of the Public Health Service Act (42 U.S.C. 247c(b)(2)).
SEC. 31059. FUNDING TO SUPPORT THE LIFESPAN RESPITE CARE PROGRAM.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $5,000,000, to remain available until
expended, for carrying out sections 2902, 2903, and 2904 of the Public
Health Service Act (42 U.S.C. 300ii-1, 300ii-2, 300ii-3).
SEC. 31060. FUNDING TO INCREASE RESEARCH CAPACITY AT CERTAIN
INSTITUTIONS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $75,000,000, to remain
available until expended, for the purposes described in subsection (b).
(b) Use of Funds.--The Secretary, acting through the Director of
the National Institutes of Health, shall use amounts made available
under subsection (a) to--
(1) maintain and expand programs to increase research
capacity at minority-serving institutions (as described in
section 371 of the Higher Education Act of 1965 (20 U.S.C.
1067q)), including by supporting the Path to Excellence and
Innovation program of the National Institutes of Health;
(2) support centers of excellence under sections 464z-4 and
736 of the Public Health Service Act (42 U.S.C. 285t-1, 293);
(3) support efforts to diversify the national scientific
workforce and expand recruitment and retention of individuals
who are--
(A) underrepresented in the biomedical, clinical,
behavioral, and social sciences; and
(B) from disadvantaged backgrounds; and
(4) support and expand the activities of the Scientific
Workforce Diversity Office of the National Institutes of
Health.
SEC. 31061. FUNDING FOR RESEARCH RELATED TO DEVELOPMENTAL DELAYS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $10,000,000, to remain
available until expended, for the purpose described in subsection (b).
(b) Use of Funds.--The Secretary, acting through the Director of
the National Institutes of Health, shall use amounts appropriated by
subsection (a) to conduct or support research related to developmental
delays, including speech and language delays in infants and toddlers,
characterizing speech and language development and outcomes in infants
and toddlers through early adolescence. Such research shall include
studies, including longitudinal studies, conducted or supported by the
National Institute on Deafness and Other Communication Disorders, the
Eunice Kennedy Shriver National Institute of Child Health and Human
Development, and other relevant institutes and centers of the National
Institutes of Health.
(c) Supplement, Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other
Federal, State, and local public funds expended to conduct or support
research related to developmental delays, including speech and language
delays, in infants, toddlers, and children.
SEC. 31062. SUPPLEMENTAL FUNDING FOR THE WORLD TRADE CENTER HEALTH
PROGRAM.
(a) In General.--Title XXXIII of the Public Health Service Act is
amended by adding at the end the following:
``SEC. 3352. SUPPLEMENTAL FUND.
``(a) In General.--There is established a fund to be known as the
World Trade Center Health Program Supplemental Fund (referred to in
this section as the `Supplemental Fund'), consisting of amounts
deposited into the Supplemental Fund under subsection (b).
``(b) Amount.--Out of any money in the Treasury not otherwise
appropriated, there is appropriated for fiscal year 2022,
$2,860,000,000, for deposit into the Supplemental Fund, which amounts
shall remain available through fiscal year 2031.
``(c) Use of Funds.--Amounts deposited into the Supplemental Fund
under subsection (b) shall be available, without further appropriation
and without regard to any spending limitation under section 3351(c), to
the WTC Program Administrator as needed at the discretion of such
Administrator for carrying out any provision in this title, including
sections 3303 and 3341(c).
``(d) Return of Funds.--Any amounts that remain in the Supplemental
Fund on September 30, 2031, shall be deposited into the Treasury as
miscellaneous receipts.''.
(b) Conforming Amendments.--Title XXXIII of the Public Health
Service Act is amended--
(1) in section 3311(a)(4)(B)(i)(II) (42 U.S.C. 300mm-
21(a)(4)(B)(i)(II)), by striking ``section 3351'' and inserting
``sections 3351 and 3352'';
(2) in section 3321(a)(3)(B)(i)(II) (42 U.S.C. 300mm-
31(a)(3)(B)(i)(II)), by striking ``section 3351'' and inserting
``sections 3351 and 3352'';
(3) in section 3331 (42 U.S.C. 300mm-41)--
(A) in subsection (a), by inserting ``and the World
Trade Center Health Program Supplemental Fund'' before
the period at the end; and
(B) in subsection (d)--
(i) in paragraph (1)(B), by inserting
``(excluding any expenditures from amounts in
the World Trade Center Health Program
Supplemental Fund under section 3352)'' before
the period at the end; and
(ii) in paragraph (2), in the flush text
following subparagraph (C), by inserting
``(excluding any expenditures from amounts in
the World Trade Center Health Program
Supplemental Fund under section 3352)'' before
the period at the end; and
(4) in section 3351(b) (42 U.S.C. 300mm-61(b))--
(A) in paragraph (2), by inserting ``or as
available from the World Trade Center Health Program
Supplemental Fund under section 3352'' before the
period at the end; and
(B) in paragraph (3), by inserting ``or as
available from the World Trade Center Health Program
Supplemental Fund under section 3352'' before the
period at the end.
PART 5--NATIVE HAWAIIAN PROVISIONS
SEC. 31071. NATIVE HAWAIIAN HEALTH CARE SYSTEMS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until September 30, 2031, for the Secretary, not later than
180 days after the date of enactment of this Act, to award grants to,
or enter into contracts with, Papa Ola Lokahi to support services
described in section 6(c) of the Native Hawaiian Health Care
Improvement Act (42 U.S.C. 11705(c)) in accordance with this section.
(b) Use of Funds.--Amounts made available to an awardee pursuant to
subsection (a) shall be used for--
(1) the purchase, construction, alteration, renovation, or
equipping of health facilities;
(2) maintenance and improvement projects;
(3) information technology, telehealth infrastructure,
electric health records systems, and medical equipment; and
(4) awarding grants to, or entering into contracts with,
Native Hawaiian health care systems (directly, or through
subgrants or subcontracts) to support services described in
section 6(c) of the Native Hawaiian Health Care Improvement Act
(42 U.S.C. 11705(c)), on the condition that such grants or
contracts may only be used for the purposes and uses described
in paragraphs (1) through (3).
(c) Waiver of Certain Restrictions.--Subsections (e) and (f)(4) of
section 6 of the Native Hawaiian Health Care Improvement Act (42 U.S.C.
11705(e), 11705(f)(4)) shall not apply to grants (or subgrants) made
using amounts made available under subsection (a).
(d) Definitions.--In this section:
(1) Native hawaiian health care system.--The term ``Native
Hawaiian health care system'' has the meaning given the term in
section 12 of the Native Hawaiian Health Care Improvement Act
(42 U.S.C. 11711).
(2) Papa ola lokahi.--The term ``Papa Ola Lokahi'' has the
meaning given the term in section 12 of the Native Hawaiian
Health Care Improvement Act (42 U.S.C. 11711).
SEC. 31072. NATIVE HAWAIIAN HEALTH IMPROVEMENT GRANTS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $224,000,000, to remain
available until September 30, 2031, to award grants to eligible Native
Hawaiian entities to improve the health status of Native Hawaiians,
including by providing to Native Hawaiians comprehensive health
promotion services, disease prevention services, and primary health
services, as described in section 6(c) of the Native Hawaiian Health
Care Improvement Act (42 U.S.C. 11705(c)).
(b) Definition of Eligible Native Hawaiian Entity.--In this
section, the term ``eligible Native Hawaiian entity'' means--
(1) Papa Ola Lokahi (as defined in section 12 of the Native
Hawaiian Health Care Improvement Act (42 U.S.C. 11711));
(2) a Native Hawaiian health care system (as defined in
section 12 of that Act (42 U.S.C. 11711));
(3) a Native Hawaiian organization (as defined in section
12 of that Act (42 U.S.C. 11711));
(4) a consortium of 2 or more entities described in
paragraphs (1) through (3); and
(5) a consortium that contains at least 1 entity described
in any of paragraphs (1) through (3).
SEC. 31073. NATIVE HAWAIIAN HEALTH CARE SYSTEMS LIABILITY COVERAGE.
(a) In General.--Subject to subsections (b) and (c), the Secretary
shall apply section 102(d) of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5321(d)) to--
(1) a Native Hawaiian health care system that receives a
grant from or enters into a contract with the Secretary under
section 6 of the Native Hawaiian Health Care Improvement Act
(42 U.S.C. 11705) to the same extent as section 102(d) of the
Indian Self-Determination and Education Assistance Act (25
U.S.C. 5321(d)) applies to an Indian Tribe, a Tribal
organization, and an Indian contractor that carries out a
contract, grant agreement, or cooperative agreement, as
applicable, under section 102 or 103 of that Act (25 U.S.C.
5321, 5322); and
(2) the employees of a Native Hawaiian health care system
that receives a grant from or enters into a contract with the
Secretary under section 6 of the Native Hawaiian Health Care
Improvement Act (42 U.S.C. 11705) to the same extent as section
102(d) of the Indian Self-Determination and Education
Assistance Act (25 U.S.C. 5321(d)) applies to the employees of
an Indian Tribe, a Tribal organization, or an Indian contractor
that carries out a contract, grant agreement, or cooperative
agreement, as applicable, under section 102 or 103 of that Act
(25 U.S.C. 5321, 5322).
(b) Effective Date.--For purposes of subsection (a), each reference
to December 22, 1987, and the reference to the date of enactment of the
Indian Self-Determination and Education Assistance Act Amendments of
1990 contained in section 102(d) of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5321(d)) shall be deemed to be a
reference to the date of enactment of this section.
(c) Sunset.--This section shall cease to have force or effect on
October 1, 2031.
Subtitle J--Next Generation 9-1-1
SEC. 31101. DEPLOYMENT OF NEXT GENERATION 9-1-1.
(a) Appropriation.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated to the Assistant Secretary for
fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $470,000,000, to remain available until
September 30, 2030, to make grants to eligible entities for
implementing and maintaining Next Generation 9-1-1 in
accordance with subsection (b).
(2) Administrative expenses.--In addition to amounts
otherwise available, there is appropriated to the Assistant
Secretary for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $20,000,000, to remain
available until September 30, 2030, to administer this section.
(b) Use of Funds.--An eligible entity may use grant funds received
under this section for--
(1) reasonable costs associated with planning,
implementation, and development activities, including such
activities related to the grant application;
(2) deployment, operation, and maintenance of interoperable
and reliable Next Generation 9-1-1, including ensuring the
cybersecurity of Next Generation 9-1-1; and
(3) training of personnel related to Next Generation 9-1-1.
(c) Clawback.--The Assistant Secretary shall recover some or all of
the grant funds made available to an eligible entity under this section
if--
(1) the eligible entity uses the funds for any other
purpose than those set forth in subsection (b);
(2) the eligible entity fails to establish a funding
mechanism for Next Generation 9-1-1 sufficient to cover
operations, maintenance, and upgrade costs within 3 years of
the establishment of the grant program;
(3) the eligible entity engages in the diversion of any 9-
1-1 fee or charge imposed by the eligible entity; or
(4) the eligible entity uses funds to purchase, rent,
lease, or otherwise obtain covered communications equipment or
services (as defined in section 9 of the Secure and Trusted
Communications Networks Act of 2019 (47 U.S.C. 1608)).
SEC. 31102. ESTABLISHMENT OF NEXT GENERATION 9-1-1 CYBERSECURITY
CENTER.
In addition to amounts otherwise available, there is appropriated
to the National Telecommunications and Information Administration for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $9,000,000, to remain available until September 30, 2030,
for the establishment of a Next Generation 9-1-1 Cybersecurity Center
to coordinate with State, local, and regional governments on the
sharing of cybersecurity information about, the analysis of
cybersecurity threats to, and strategies to detect and prevent
cybersecurity intrusions relating to, Next Generation 9-1-1.
SEC. 31103. PUBLIC SAFETY NEXT GENERATION 9-1-1 ADVISORY BOARD.
In addition to amounts otherwise available, there is appropriated
to the National Telecommunications and Information Administration for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $1,000,000, to remain available until September 30, 2030,
to establish a 16-member Public Safety Next Generation 9-1-1 Advisory
Board, consisting of public safety officials and 9-1-1 professionals
from diverse backgrounds and with the necessary technical expertise, to
provide recommendations to the Assistant Secretary with respect to
carrying out the duties and responsibilities of the Assistant Secretary
related to Next Generation 9-1-1, including with respect to the grant
program established under section 31101.
SEC. 31104. DEFINITIONS.
In this subtitle:
(1) 9-1-1 fee or charge.--The term ``9-1-1 fee or charge''
has the meaning given the term in section 6(f)(3)(D) of the
Wireless Communications and Public Safety Act of 1999 (47
U.S.C. 615a-1(f)(3)(D)).
(2) Assistant secretary.--The term ``Assistant Secretary''
means the Assistant Secretary of Commerce for Communications
and Information.
(3) Commonly accepted standards.--The term ``commonly
accepted standards'' means the technical standards followed by
the communications industry for network, device, and Internet
Protocol connectivity that--
(A) ensure interoperability by enabling emergency
communications centers to receive, process, and analyze
all types of 9-1-1 requests for emergency assistance
(including multimedia and data) and share such requests
with other emergency communications centers and
emergency response providers without the need for
proprietary interfaces and regardless of jurisdiction,
equipment, device, software, service provider, or any
other factor; and
(B) are developed and approved by a standards
development organization that is accredited by a United
States or international standards body through a
process--
(i) that is consensus-based and open for
participation, provides conflict resolution,
and invites comment; and
(ii) through which standards are made
publicly available once approved.
(4) Eligible entity.--The term ``eligible entity'' means a
State or a Tribal organization that has--
(A) named a single point of contact to coordinate
the implementation of Next Generation 9-1-1; and
(B) developed and submitted a plan for the
coordination and implementation of Next Generation 9-1-
1 consistent with any requirements of the Assistant
Secretary.
(5) Next generation 9-1-1.--The term ``Next Generation 9-1-
1'' means an interoperable, secure, Internet Protocol-based
system that--
(A) employs commonly accepted standards;
(B) enables emergency communications centers to
receive, process, and analyze all types of 9-1-1
requests for emergency assistance;
(C) acquires and integrates additional information
useful to handling 9-1-1 requests for emergency
assistance;
(D) supports sharing information related to 9-1-1
requests for emergency assistance among emergency
communications centers and emergency response providers
without the need for proprietary interfaces and
regardless of jurisdiction, equipment, device,
software, service provider, or any other factor; and
(E) ensures reliability by enabling ongoing
operation, including through the use of geo-diverse
device and network agnostic elements that provide more
than 1 physical route between end points with no common
points where a single failure at that point would cause
the operation of Next Generation 9-1-1 to fail.
(6) State.--The term ``State'' means any State of the
United States, the District of Columbia, Puerto Rico, American
Samoa, Guam, the United States Virgin Islands, the Northern
Mariana Islands, and any other territory or possession of the
United States.
Subtitle K--Other Matters Related to Connectivity
SEC. 31201. OUTREACH.
In addition to amounts otherwise available, there is appropriated
to the Federal Communications Commission for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $100,000,000, to
remain available until September 30, 2031, to conduct outreach and
provide education to the public regarding the broadband and
communications affordability programs of the Federal Communications
Commission to raise awareness about the programs and help consumers
access the programs.
SEC. 31202. FUTURE OF TELECOMMUNICATIONS COUNCIL.
In addition to amounts otherwise available, there is appropriated
to the Secretary of Commerce for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $7,000,000, to remain
available until September 30, 2031, to establish a council of 14
members in coordination with the Committee on Commerce, Science, and
Transportation of the Senate, the Committee on Energy and Commerce of
the House of Representatives, the Deputy Secretary of Commerce, the
Assistant Secretary of Commerce for Communications and Information, the
Under Secretary of Commerce for Standards and Technology, the Chair of
the Federal Communications Commission, the Director of the National
Science Foundation, the Majority Leader of the Senate, and the Speaker
of the House of Representatives, to be known as the ``Future of
Telecommunications Council'', to advise Congress on the development and
adoption of 6G and other advanced wireless communications technologies,
including ensuring equity in access to those technologies for
communities of color and rural communities.
SEC. 31203. AFFORDABILITY.
(a) Definitions.--In this section:
(1) Broadband; broadband service.--The term ``broadband''
or ``broadband service'' has the meaning given the term
``broadband internet access service'' in section 8.1 of title
47, Code of Federal Regulations, or any successor regulation.
(2) Covered broadband service.--The term ``covered
broadband service'' means broadband service being delivered
through a broadband network that can easily scale speeds over
time to--
(A) meet the evolving connectivity needs of
households and businesses; and
(B) support the deployment of 5G, successor
wireless technologies, and other advanced services.
(3) Covered public-private partnership.--The term ``covered
public-private partnership'' means a partnership between--
(A) a State, 1 or more political subdivisions of a
State, a utility (including a utility cooperative), a
public utility district, a nonprofit organization, a
regional planning council, or an economic development
authority; and
(B) a provider of covered broadband service.
(4) State.--The term ``State'' means any State of the
United States, the District of Columbia, Puerto Rico, American
Samoa, Guam, the United States Virgin Islands, the Northern
Mariana Islands, and any other territory or possession of the
United States.
(b) Funding.--
(1) Pilot projects.--In addition to amounts otherwise
available, there is appropriated to the National
Telecommunications and Information Administration for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $280,000,000, to remain available until September
30, 2031, for grants to covered public-private partnerships for
pilot projects to increase access to affordable covered
broadband service in urban communities, including communities
of color and for low- and middle-income consumers, through
long-term solutions for such affordability.
(2) Administration.--In addition to amounts otherwise
available, there is appropriated to the National
Telecommunications and Information Administration for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $15,000,000, to remain available until September
30, 2031, to administer this section.
(3) Advisory committee.--In addition to amounts otherwise
available, there is appropriated to the National
Telecommunications and Information Administration for fiscal
year 2022, out of any money in the Treasury not otherwise
appropriated, $5,000,000, to remain available until September
30, 2031, to establish an advisory committee of 12 members
consisting of experts on broadband affordability from diverse
backgrounds, to be known as the ``Affordable Urban and Suburban
Broadband Advisory Committee'', to advise the National
Telecommunications and Information Administration, the Federal
Communications Commission, and Congress on ways to make
broadband more affordable for urban and suburban broadband
subscribers, including for communities of color and low- and
middle-income consumers, through long-term solutions for such
affordability.
SEC. 31204. ACCESS TO DEVICES.
(a) Definitions.--In this section:
(1) Assistant secretary.--The term ``Assistant Secretary''
means the Assistant Secretary of Commerce for Communications
and Information.
(2) Connected device.--The term ``connected device'' means
any of the following devices that meets minimum standards
established by the Assistant Secretary:
(A) A WiFi-enabled desktop computer.
(B) A WiFi-enabled laptop computer.
(C) A WiFi-enabled tablet computer.
(D) Any similar WiFi-enabled device (except for a
telephone or smartphone).
(3) Connected device distribution program.--The term
``connected device distribution program'' means a program
approved by the Assistant Secretary that makes available
connected devices for free or at a low cost to an eligible
household.
(4) Eligible household.--The term ``eligible household''
means a household in which--
(A) at least one member of the household meets the
qualifications for the Lifeline program of the Federal
Communications Commission, except that a household
shall be deemed to meet the income component of those
qualifications if the household's income is at or below
200 percent of the Federal Poverty Guidelines for a
household of that size;
(B) at least one member of the household has
applied for and been approved to receive benefits under
the free and reduced price lunch program or the school
breakfast program;
(C) at least one member of the household has
received a Federal Pell Grant in the current award
year, if such award is verifiable through the National
Verifier or National Lifeline Accountability Database
or a connected device distribution program verifies
eligibility; or
(D) at least one member of the household receives
assistance through the special supplemental nutritional
program for women, infants, and children.
(b) Connected Device Grant Program.--
(1) Appropriations.--
(A) In general.--In addition to amounts otherwise
available, there is appropriated to the Assistant
Secretary for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $475,000,000, to
remain available until September 30, 2031, for the
awarding of grants to connected device distribution
programs in accordance with this section.
(B) Administration.--In addition to amounts
otherwise available, there is appropriated to the
Assistant Secretary for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated,
$20,000,000, to remain available until September 30,
2031, to administer this section, including providing
technical assistance to a connected device distribution
program.
(C) Outreach.--In addition to amounts otherwise
available, there is appropriated to the Assistant
Secretary for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $5,000,000, to
remain available until September 30, 2031, to conduct
outreach related to the availability of grants under
this section.
(2) Use of funds.--
(A) In general.--A connected device distribution
program shall use grant funds received under this
section for--
(i) the reasonable purchase or
refurbishment cost of connected devices for
distribution to eligible households consistent
with this section; and
(ii) the reasonable administrative costs
associated with the distribution of connected
devices described in clause (i).
(B) Limitation.--A connected device distribution
program may use grant funds received under this section
to provide not more than--
(i) 1 connected device to an eligible
household that includes not more than 2 members
over the age of 6; or
(ii) 2 connected devices to an eligible
household that includes not fewer than 3
members over the age of 6.
(3) Clawback.--If a connected device distribution program
is found to have used grant funds awarded under this section in
a manner not permitted under this section or is found to have
otherwise violated a requirement under this section, the
Assistant Secretary shall recover from the program some or all
of the grant funds awarded to the program.
Subtitle L--Distance Learning
SEC. 31301. ADDITIONAL SUPPORT FOR DISTANCE LEARNING.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Emergency Connectivity Fund established
under subsection (c)(1) of section 7402 of the American Rescue Plan Act
of 2021 (Public Law 117-2) for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $300,000,000, to remain
available until September 30, 2030, to provide support under the
covered regulations promulgated under subsection (a) of that section,
except that that amount shall be used to provide support under the
covered regulations for costs incurred after the date of enactment of
this Act but before June 30, 2030, regardless of whether those costs
are incurred during a COVID-19 emergency period (as defined in
subsection (d) of that section).
(b) Limitation.--None of the funds appropriated under subsection
(a) may be used to purchase, rent, lease, or otherwise obtain any
covered communications equipment or service (as defined in section 9 of
the Secure and Trusted Communications Networks Act of 2019 (47 U.S.C.
1608)).
Subtitle M--Manufacturing Supply Chain and Tourism
SEC. 31401. MANUFACTURING SUPPLY CHAIN RESILIENCE.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $5,000,000,000, to remain available until September 30,
2026, to the Office of the Secretary of Commerce, to support the
resilience of manufacturing supply chains affecting interstate commerce
and related administrative costs, by--
(1) mapping and monitoring manufacturing supply chains;
(2) facilitating and supporting the establishment of
voluntary standards, guidelines, and best practices relevant to
the resilience of manufacturing supply chains;
(3) identifying, accelerating, promoting, demonstrating,
and deploying technological advances for manufacturing supply
chains; and
(4) providing grants, loans, and loan guarantees to
maintain and improve manufacturing supply chain resiliency.
SEC. 31402. DESTINATION MARKETING ORGANIZATION GRANT PROGRAM TO PROMOTE
SAFE DOMESTIC TRAVEL.
(a) Grants for Domestic Marketing Organizations.--In addition to
amounts otherwise available, there is appropriated for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$47,500,000, to remain available until September 30, 2024, to the
Secretary of Commerce to award grants to destination marketing
organizations, including public or public-private entities that perform
the functions of a destination marketing organization as determined by
the Secretary, to conduct marketing activities to promote domestic
travel within the United States, including with respect to current
travel requirements and safe travel practices, with preference to
destination marketing organizations promoting a town, city, State, or
region where the civilian labor force in the accommodation, leisure,
and hospitality sector has suffered, and continues to suffer,
significant job losses as a result of the COVID-19 pandemic, as
determined by the Secretary.
(b) Administrative Costs.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $1,500,000, to remain
available until September 30, 2027, to the Secretary of Commerce for
administrative costs associated with providing grants under subsection
(a).
(c) Data on Domestic Travel and Tourism.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $1,000,000, to
remain available until September 30, 2027, to the Secretary of Commerce
to collect data on domestic travel and tourism in the United States,
including the impact of the COVID-19 pandemic on domestic travel and
tourism.
Subtitle N--FTC Privacy Enforcement
SEC. 31501. FEDERAL TRADE COMMISSION FUNDING FOR A PRIVACY BUREAU AND
RELATED EXPENSES.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $500,000,000, to remain available until September 30,
2029, to the Federal Trade Commission to create and operate a bureau,
including by hiring and retaining technologists, user experience
designers, and other experts as the Commission considers appropriate,
to accomplish its work related to unfair or deceptive acts or practices
relating to privacy, data security, identity theft, data abuses, and
related matters.
SEC. 31502. FEDERAL TRADE COMMISSION.
Section 5(m)(1)(A) of the Federal Trade Commission Act (15 U.S.C.
45(m)(1)(A)) is amended--
(1) by inserting ``this Act's prohibition of unfair or
deceptive acts or practices or'' after ``violates'' the first
place it appears; and
(2) by inserting ``a violation of this Act or'' after
``unfair or deceptive and''.
Subtitle O--Department of Commerce Inspector General
SEC. 31601. FUNDING FOR THE OFFICE OF INSPECTOR GENERAL OF THE
DEPARTMENT OF COMMERCE.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $5,000,000, to remain available until September 30, 2030,
to the Office of Inspector General of the Department of Commerce for
oversight of activities supported with funds appropriated to the
Department of Commerce in this Act.
TITLE IV--COMMITTEE ON FINANCIAL SERVICES
Subtitle A--Creating and Preserving Affordable, Equitable and
Accessible Housing for the 21st Century
SEC. 40001. PUBLIC HOUSING INVESTMENTS.
(a) Appropriation.--In addition to amounts otherwise made
available, there is appropriated to the Secretary of Housing and Urban
Development (in this section referred to as the ``Secretary'') for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated--
(1) $10,000,000,000, to remain available until September
30, 2031, for the Capital Fund under section 9(d) of the United
States Housing Act of 1937 (42 U.S.C. 1437g(d)) pursuant to the
same formula as in fiscal year 2021, to be made available
within 60 days of the date of the enactment of this Act;
(2) $53,000,000,000, to remain available until September
30, 2026, for eligible activities under section 9(d)(1) of the
United States Housing Act of 1937 (42 U.S.C. 1437g(d)(1)) for
priority investments as determined by the Secretary to repair,
replace, or construct properties assisted under such section 9;
(3) $1,200,000,000, to remain available until September 30,
2026, for competitive grants under section 24 of the United
States Housing Act of 1937 (42 U.S.C. 1437v) (in this section
referred to as ``section 24''), under the terms and conditions
in subsection (b), for transformation, rehabilitation, and
replacement housing needs of public and assisted housing, and
to transform neighborhoods of poverty into functioning,
sustainable mixed-income neighborhoods;
(4) $750,000,000, to remain available until September 30,
2031, for the costs to the Secretary of administering and
overseeing the implementation of this section and the Public
Housing Capital Fund and the section 24 grant program
generally, including information technology, financial
reporting, research and evaluation, other cross-program costs
in support of programs administered by the Secretary in this
title, and other costs; and
(5) $50,000,000, to remain available until September 30,
2031, to make new awards or increase prior awards to existing
technical assistance providers to provide an increase in
capacity building and technical assistance available to
entities eligible for funding for activities or projects
consistent with this section.
(b) Terms and Conditions for Section 24 Grants.--Grants awarded
under subsection (a)(3) shall be subject to terms and conditions
determined by the Secretary, which shall include the following:
(1) Use.--Grant funds may be used for resident and
community services, community development and revitalization,
and affordable housing needs in the community.
(2) Applicants.--Eligible recipients of grants shall
include lead applicants and joint applicants, as follows:
(A) Lead applicants.--A lead applicant shall be a
local government, a public housing agency, or an owner
of an assisted housing property.
(B) Joint applicants.--A nonprofit organization or
a for-profit developer may apply jointly as a joint
applicant with such public entities specified in
subparagraph (A). A local government must be a joint
applicant with an owner of an assisted housing property
specified in subparagraph (A).
(3) Period of affordability.--Grantees shall commit to a
period of affordability determined by the Secretary of not
fewer than 20 years, but the Secretary may specify a period of
affordability that is fewer than 20 years with respect to
homeownership units developed with section 24 grants.
(4) Environmental review.--For purposes of environmental
review, a grantee shall be treated as a public housing agency
under section 26 of the United States Housing Act of 1937 (42
U.S.C. 1437x).
(5) Low-income and affordable housing.--Amounts made
available under this section shall be used for low-income
housing (as such term is defined under section 3(b) of the
United States Housing Act of 1937 (42 U.S.C. 1437a(b))), HUD-
assisted housing, and affordable housing, which shall be
housing for which the owner of the project shall record an
affordability use restriction approved by the Secretary for
households earning up to 120 percent of the area median income
and is subject to the period of affordability under paragraph
(3) of this subsection.
(c) Other Terms and Conditions.--Grants awarded under this section
shall be subject to the following terms and conditions:
(1) Limitation.--Amounts provided pursuant to this section
may not be used for operating costs or rental assistance.
(2) Development of new units.--Paragraph (3) of section
9(g) of the United States Housing Act of 1937 (42 U.S.C.
1437g(g)(3)) shall not apply to new funds made available under
this section.
(3) Health and safety.--Amounts made available under this
section shall be used to address health, safety, and
environmental hazards, including lead, fire, carbon monoxide,
mold, asbestos, radon, pest infestation, and other hazards as
defined by the Secretary.
(4) Energy efficiency and resilience.--Amounts made
available under this section shall advance improvements to
energy and water efficiency or climate and disaster resilience
in housing assisted under this section.
(5) Recapture.--If the Secretary recaptures funding
allocated by formula from a public housing agency under
subsection (a)(1), such recaptured amounts shall be added to
the amounts available under subsection (a)(2), and shall be
obligated by the Secretary prior to the expiration of such
funds.
(6) Supplementation of funds.--The Secretary shall ensure
that amounts provided pursuant to this section shall serve to
supplement and not supplant other amounts generated by a
recipient of such amounts or amounts provided by other Federal,
State, or local sources.
(7) Waivers and alternative requirements.--The Secretary
may waive or specify alternative requirements for subsections
(d)(1), (d)(2), (e), and (j) of section 9 of the United States
Housing Act of 1937 (42 U.S.C. 1437g) and associated
regulations in connection with the use of amounts made
available under this section other than requirements related to
tenant rights and protections, fair housing, nondiscrimination,
labor standards, and the environment, upon a finding that the
waiver or alternative requirement is necessary to facilitate
the use of amounts made available under this section.
(d) Implementation.--The Secretary shall have authority to issue
such regulations or notices, or other guidance, forms, instructions,
and publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40002. INVESTMENTS IN AFFORDABLE AND ACCESSIBLE HOUSING
PRODUCTION.
(a) Appropriation.--In addition to amounts otherwise made
available, there is appropriated to the Secretary of Housing and Urban
Development (in this section referred to as the ``Secretary'') for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated--
(1) $9,925,000,000, to remain available until September 30,
2026, for activities and assistance for the HOME Investment
Partnerships Program (in this section referred to as the ``HOME
program''), as authorized under sections 241 through 242, 244
through 253, 255 through 256, and 281 through 290 of the
Cranston-Gonzalez National Affordable Housing Act (42 U.S.C.
12741-12742, 42 U.S.C. 12744-12753, 42 U.S.C. 12755-12756, 42
U.S.C. 12831-12840) (in this section referred to as ``NAHA''),
subject to the terms and conditions paragraph (1)(A) of
subsection (b);
(2) $14,925,000,000, to remain available until September
30, 2026, for activities and assistance for the HOME Investment
Partnerships Program, as authorized under sections 241 through
242, 244 through 253, 255 through 256, and 281 through 290 of
the Cranston-Gonzalez National Affordable Housing Act (42
U.S.C. 12741-12742, 42 U.S.C. 12744-12753, 42 U.S.C. 12755-
12756, 42 U.S.C. 12831-12840), subject to the terms and
conditions in paragraphs (1)(B) and (2) of subsection (b);
(3) $50,000,000, to remain available until September 30,
2031, to make new awards or increase prior awards to existing
technical assistance providers to provide an increase in
capacity building and technical assistance available to any
grantees implementing activities or projects consistent with
this section; and
(4) $100,000,000, to remain available until September 30,
2031, for the costs to the Secretary of administering and
overseeing the implementation of this section and the HOME and
Housing Trust Fund programs generally, including information
technology, financial reporting, research and evaluations, and
other cross-program costs in support of programs administered
by the Secretary in this title, and other costs.
(b) Terms and Conditions.--
(1) Formulas.--
(A) The Secretary shall allocate amounts made
available under subsection (a)(1) pursuant to section
217 of NAHA (42 U.S.C. 12747) to grantees that received
allocations pursuant to that same formula in fiscal
year 2021 and shall make such allocations within 60
days of the enactment of this Act.
(B) The Secretary shall allocate amounts made
available under subsection (a)(2) pursuant to the
formula specified in section 1338(c)(3) of the Federal
Housing Enterprises Financial Safety and Soundness Act
of 1992 (12 U.S.C. 4568(c)(3)) to grantees that
received Housing Trust Fund allocations pursuant to
that same formula in fiscal year 2021 and shall make
such allocations within 60 days of the date of the
enactment of this Act.
(2) Eligible activities.--Other than as provided in
paragraph (5) of this subsection, funds made available under
subsection (a)(2) may only be used for eligible activities
described in subparagraphs (A) through (B)(i) of section
1338(c)(7) of the Federal Housing Enterprises Financial Safety
and Soundness Act of 1992 (12 U.S.C. 4568(c)(7)), except that
not more than 10 percent of funds made available may be used
for activities under such subparagraph (B)(i).
(3) Funding restrictions.--The commitment requirements in
section 218(g) (42 U.S.C. 12748(g)) of NAHA, the matching
requirements in section 220 (42 U.S.C. 12750) of NAHA, and the
set-aside for housing developed, sponsored, or owned by
community housing development organizations required in section
231 of NAHA (42 U.S.C. 12771) shall not apply for amounts made
available under this section.
(4) Reallocation.--For funds provided under paragraphs (1)
and (2) of subsection (a), the Secretary may recapture certain
amounts remaining available to a grantee under this section or
amounts declined by a grantee, and reallocate such amounts to
other grantees under that paragraph to ensure fund expenditure,
geographic diversity, and availability of funding to
communities within the State from which the funds have been
recaptured.
(5) Administration.-- Notwithstanding subsections (c) and
(d)(1) of section 212 of NAHA (42 U.S.C. 12742), grantees may
use not more than 15 percent of their allocations under this
section for administrative and planning costs.
(c) Waivers.--The Secretary may waive or specify alternative
requirements for any provision of the Cranston-Gonzalez National
Affordable Housing Act specified in subsection (a)(1) or (a)(2) or
regulation for the administration of the amounts made available under
this section other than requirements related to tenant rights and
protections, fair housing, nondiscrimination, labor standards, and the
environment, upon a finding that the waiver or alternative requirement
is necessary to facilitate the use of amounts made available under this
section.
(d) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40003. HOUSING INVESTMENT FUND.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, to remain available until
September 30, 2026--
(1) $740,000,000 to the Department of the Treasury to
establish the Housing Investment Fund established by this
section within the Community Development Financial Institutions
Fund (in this section referred to as the ``CDFI Fund'') to make
grants to increase investment in the development, preservation,
rehabilitation, financing, or purchase of affordable housing
primarily for low-, very-low, and extremely low-income families
who are renters, and for homeowners with incomes up to 120
percent of the area median income, and for economic development
and community facilities related to such housing and to further
fair housing; and
(2) $10,000,000 for the costs to the CDFI Fund of
administering and overseeing the implementation of this
section, including information technology, financial reporting,
research and evaluations, and other costs.
(b) Eligible Grantees.--A grant under this section may be made,
pursuant to such requirements as the CDFI Fund shall establish, only
to--
(1) a CDFI Fund certified community development financial
institution, as such term is defined in section 103 of the
Riegle Community Development and Regulatory Improvement Act of
1994 (12 U.S.C. 4702);
(2) a nonprofit organization having as one of its principal
purposes the creation, development, or preservation of
affordable housing, including a subsidiary of a public housing
authority; or
(3) a consortium comprised of certified community
development financial institutions, eligible nonprofit housing
organizations, or a combination of both.
(c) Eligible Uses.--Eligible uses for grant amounts awarded from
the Housing Investment Fund pursuant to this section shall--
(1) be reasonably expected to result in eligible affordable
housing activities that support or sustain affordable housing
funded by a grant under this section and capital from other
public and private sources; and
(2) include activities--
(A) to provide loan loss reserves;
(B) to capitalize an acquisition fund to acquire
residential, industrial, or commercial property and
land for the purpose of the preservation, development,
or rehabilitation of affordable housing, including to
support the creation, preservation, or rehabilitation
of resident-owned manufactured housing communities;
(C) to capitalize an affordable housing fund, for
development, preservation, rehabilitation, or financing
of affordable housing and economic development
activities, including community facilities, if part of
a mixed-use project, or activities described in this
paragraph related to transit-oriented development,
which may also be designated as a focus of such a fund;
(D) to capitalize an affordable housing mortgage
fund, to facilitate the origination of mortgages to
buyers that may experience significant barriers to
accessing affordable mortgage credit, including
mortgages having low original principal obligations;
(E) for risk-sharing loans;
(F) to provide loan guarantees; and
(G) to fund rental housing operations.
(d) Implementation.--The CDFI Fund shall have the authority to
issue such regulations, notice, or other guidance, forms, instructions,
and publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40004. SECTION 811 SUPPORTIVE HOUSING FOR PEOPLE WITH
DISABILITIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $450,000,000 for capital advances, including amendments
to capital advance contracts, for supportive housing for
persons with disabilities, as authorized by section 811(b)(2)
of the Cranston-Gonzalez National Affordable Housing Act (42
U.S.C. 8013(b)(2)) (in this section referred to as the
``Act''), and subject to subsections (a) through (h)(4), (h)(6)
through (i)(1)(C), and (i)(2) through (m) of such section 811
(42 U.S.C. 8013(a)-42 U.S.C. 8013(h)(4), 42 U.S.C. 8013(h)(6)-
42 U.S.C. 8013(i)(1)(C), 42 U.S.C. 8013(i)(2)-42 U.S.C.
8013(m)), and for project rental assistance for supportive
housing for persons with disabilities under section 811(d)(2)
of the Act and for project assistance contracts pursuant to
section 202(h) of the Housing Act of 1959 (Public Law 86-372;
73 Stat. 667), for project rental assistance to State housing
finance agencies and other appropriate entities as authorized
under section 811(b)(3) of the Act, for State housing finance
agencies;
(2) $7,500,000 for providing technical assistance to
support State-level efforts to integrate housing assistance and
voluntary supportive services for residents of housing
receiving such assistance, which funding may also be used to
provide technical assistance to applicants and potential
applicants to understand program requirements and develop
effective applications, and the Secretary may use amounts made
available under this paragraph to increase prior awards to
existing technical assistance providers to provide an immediate
increase in capacity building and technical assistance; and
(3) $42,500,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and the Supportive Housing for Persons with Disabilities
program generally, including information technology, financial
reporting, research and evaluations, other cross-program costs
in support of programs administered by the Secretary in this
title, and other costs.
Amounts appropriated by this section shall remain available until
September 30, 2031.
(b) Limitations on Costs.--When awarding grants under paragraph (1)
of subsection (a), the Secretary shall establish and assess reasonable
development cost limitations by market area for various types and sizes
of supportive housing for persons with disabilities. The Secretary
shall not count owner or sponsor contributions of other funding or
assistance against the overall cost of a project.
(c) Occupancy Standards.--The owner or sponsor of housing assisted
with funds provided under this section may, with the approval of the
Secretary, limit occupancy with the housing to persons with
disabilities who can benefit from the supportive services offered in
connection with the housing.
(d) Waivers.--The Secretary may waive or specify alternative
requirements for subsection (c) or (bb) of section 8 of the United
States Housing Act of 1937 (42 U.S.C. 1437f (c), 1437f(bb)) upon a
finding that the waiver or alternative requirement is necessary to
facilitate the use of amounts made available under this section.
(e) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40005. SECTION 202 SUPPORTIVE HOUSING FOR THE ELDERLY PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $450,000,000 for the Supportive Housing for the Elderly
Program authorized under section 202 of the Housing Act of
1959, and subject to subsections (a) through (g), (h)(2)
through (h)(5), and (i) through (m) of such section 202 (12
U.S.C. 1701q(a)-12 U.S.C. 1701q(g), 12 U.S.C. 1701q(h)(2)-12
U.S.C. 1701q(h)(5), 12 U.S.C. 1701q(i)-12 U.S.C. 1701q(m)) (in
this section referred to as the ``Act''), which shall be used--
(A) for capital advance awards in accordance with
section 202(c)(1) of the Act to recipients that are
eligible under the Act;
(B) for new section 8 project-based rental
assistance contracts under section 8(b) of the United
States Housing Act of 1937 Act (42 U.S.C. 1437f(b)),
subject to subsection (c) of this section, with the
Secretary setting the terms of such project-based
rental assistance contracts, including the duration and
provisions regarding rent setting and rent adjustment,
to support the capital advance projects funded under
this section; and
(C) for service coordinators;
(2) $7,500,000, to provide technical assistance to support
State-level efforts to improve the design and delivery of
voluntary supportive services for residents of any housing
assisted under the Act and other housing supporting low-income
older adults, in order to support residents to age-in-place and
avoid institutional care, as well as to assist applicants and
potential applicants with project-specific design, and the
Secretary may use amounts made available under this paragraph
to increase prior awards to existing technical assistance
providers to provide an immediate increase in capacity building
and technical assistance; and
(3) $42,500,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and the Supportive Housing for the Elderly program generally,
including information technology, financial reporting, research
and evaluation, other cross-program costs in support of
programs administered by the Secretary in this title, and other
costs.
Amounts appropriated by this section shall remain available until
September 30, 2031.
(b) Limitation on Costs.--When awarding grants under paragraph (1)
of subsection (a), the Secretary shall establish and assess reasonable
development cost limitations by market area for various types and sizes
of supportive housing for the elderly. The Secretary shall not count
owner or sponsor contributions of other funding or assistance against
the overall cost of a project.
(c) Waivers.--The Secretary may waive or specify alternative
requirements for any provision of subsection (c) or (bb) of section 8
of the United States Housing Act of 1937 (42 U.S.C. 1437f (c),
1437f(bb)) upon a finding that the waiver or alternative requirement is
necessary to facilitate the use of amounts made available under this
section.
(d) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40006. IMPROVING ENERGY EFFICIENCY OR WATER EFFICIENCY OR CLIMATE
RESILIENCE OF AFFORDABLE HOUSING.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $1,770,000,000, to remain available until September 30,
2028, for the cost of providing direct loans, including the
costs of modifying such loans, and for grants, as provided for
and subject to terms and conditions in subsection (b),
including to subsidize gross obligations for the principal
amount of direct loans, not to exceed $4,000,000,000, to fund
projects that improve the energy or water efficiency, indoor
air quality and sustainability improvements, implement low-
emission technologies, materials, or processes, including zero-
emission electricity generation, energy storage, or building
electrification, electric car charging station installations,
or address climate resilience of multifamily properties;
(2) $25,000,000, to remain available until September 30,
2030, for the costs to the Secretary of administering and
overseeing the implementation of this section, including
information technology, financial reporting, research and
evaluation, other cross-program costs in support of programs
administered by the Secretary in this title, and other costs;
(3) $120,000,000, to remain available until September 30,
2029, for expenses of contracts administered by the Secretary,
including to carry out property climate risk, energy, or water
assessments, due diligence, and underwriting functions for such
grant and direct loan program; and
(4) $85,000,000, to remain available until September 30,
2028, for energy and water benchmarking of properties eligible
to receive grants or loans under this section, regardless of
whether they actually received such grants, along with
associated data analysis and evaluation at the property and
portfolio level, including the development of information
technology systems necessary for the collection, evaluation,
and analysis of such data.
(b) Loan and Grant Terms and Conditions.--Amounts made available
under this section shall be for direct loans, grants, and direct loans
that can be converted to grants to eligible recipients that agree to an
extended period of affordability for the property.
(c) Definitions.--As used in this section--
(1) the term ``eligible recipient'' means any owner or
sponsor of an eligible property; and
(2) the term ``eligible property'' means a property
receiving project-based assistance pursuant to--
(A) section 202 of the Housing Act of 1959 (12
U.S.C. 1701q);
(B) section 811 of the Cranston-Gonzalez National
Affordable Housing Act (42 U.S.C. 8013); or
(C) section 8(b) of the United States Housing Act
of 1937 (42 U.S.C. 1437f(b))
(d) Waiver.--The Secretary may waive or specify alternative
requirements for any provision of subsection (c) or (bb) of section 8
of the United States Housing Act of 1937 (42 U.S.C. 1437f(c),
1437f(bb)) upon a finding that the waiver or alternative requirement is
necessary to facilitate the use of amounts made available under this
section.
(e) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40007. REVITALIZATION OF DISTRESSED MULTIFAMILY PROPERTIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $1,550,000,000 for providing direct loans, which may be
forgivable, to owners of distressed properties for the purpose
of making necessary physical improvements, including to
subsidize gross obligations for the principal amount of direct
loans not to exceed $6,000,000,000, subject to the terms and
conditions in subsection (b); and
(2) $50,000,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and the Office of Housing programs generally, including
information technology, financial reporting, research and
evaluations, other cross-program costs in support of programs
administered by the Secretary in this title, and other costs.
Amounts appropriated by this section shall remain available until
September 30, 2029.
(b) Loan Terms and Conditions.--
(1) Eligibility.--Owners or sponsors of multifamily housing
projects who meet each of the following requirements shall be
eligible for loan assistance under this section:
(A) The multifamily housing project, including any
project from which assistance has been approved to be
transferred has deficiencies that cause the project to
be at risk of physical obsolescence or economic non-
viability.
(B) The actual rents received by the owner or
sponsor of the distressed property would not adequately
sustain the debt needed to make necessary physical
improvements.
(C) The owner or sponsor meets any such additional
eligibility criteria as the Secretary determines to be
appropriate, considering factors that contributed to
the project's deficiencies.
(2) Use of loan funds.--Each recipient of loan assistance
under this section may only use such loan assistance to make
necessary physical improvements.
(3) Loan availability.--The Secretary shall only provide
loan assistance to an owner or sponsor of a multifamily housing
project when such assistance, considered with other financial
resources available to the owner or sponsor, is needed to make
the necessary physical improvements.
(4) Interest rates and length.--Loans provided under this
section shall bear interest at 1 percent, and at origination
shall have a repayment period coterminous with the
affordability period established under paragraph (6), with the
frequency and amount of repayments to be determined by
requirements established by the Secretary.
(5) Loan modifications or forgiveness.--With respect to
loans provided under this section, the Secretary may take any
of the following actions if the Secretary determines that doing
so will preserve affordability of the project:
(A) Waive any due on sale or due on refinancing
restriction.
(B) Consent to the terms of new debt to which the
loans may be subordinate, even if such new debt would
impact the repayment of the loans.
(C) Extend the term of the loan.
(D) Forgive the loan in whole or in part.
(6) Extended affordability period.--Each recipient of loan
assistance under this section shall agree to an extended
affordability period for the project that is subject to the
loan by extending any existing affordable housing use
agreements for an additional 30 years or, if the project is not
currently subject to a use agreement establishing affordability
requirements, by establishing a use agreement for 30 years.
(7) Matching contribution.--Each recipient of loan
assistance under this section shall secure at least 20 percent
of the total cost needed to make the necessary physical
improvements from non-Federal sources, except in cases where
the Secretary determines that a lack of financial resources
qualifies a loan recipient for--
(A) a reduced contribution below 20 percent; or
(B) an exemption to the matching contribution
requirement.
(8) Additional loan conditions.--The Secretary may
establish additional conditions for loan eligibility provided
under this section as the Secretary determines to be
appropriate.
(9) Properties insured by the secretary.--In the case of
any property with respect to which assistance is provided under
this section that has a mortgage insured by the Secretary, the
Secretary may use funds available under this section as
necessary to pay for the costs of modifying such loan.
(c) Definitions.--As used in this section--
(1) the term ``multifamily housing project'' means a
project consisting of five or more dwelling units assisted or
approved to receive a transfer of assistance, insured, or with
a loan held by the Secretary or a State or State agency in part
or in whole pursuant to--
(A) section 8 of the United States Housing Act of
1937 (42 U.S.C. 1437f), not including subsection
(o)(13) of such section;
(B) section 202 of the Housing Act of 1959 (12
U.S.C. 1701q), as amended by section 801 of the
Cranston-Gonzalez National Affordable Housing Act;
(C) section 202 of the Housing Act of 1959 (former
12 U.S.C. 1701q), as such section existed before the
enactment of the Cranston-Gonzalez National Affordable
Housing Act;
(D) section 811 of the Cranston-Gonzalez National
Affordable Housing Act (42 U.S.C. 8013); or
(E) section 236 of the National Housing Act (12
U.S.C. 1715z-1); and
(2) the term ``necessary physical improvements'' means new
construction or capital improvements to an existing multifamily
housing project that the Secretary determines are necessary to
address the deficiencies or that rise to such a level that
delaying physical improvements to the project would be
detrimental to the longevity of the project as suitable housing
for occupancy.
(d) Waiver.--The Secretary may waive or specify alternative
requirements for any provision of subsection (c) or (bb) of section 8
of the United States Housing Act of 1937 (42 U.S.C. 1437f(c),
1437f(bb)) upon a finding that the waiver or alternative requirement is
necessary to facilitate the use of amounts made available under this
section.
(e) Implementation.--The Secretary shall have the authority to
issue such regulations, notices, or other guidance, forms,
instructions, and publications to carry out the programs, projects, or
activities authorized under this section to ensure that such programs,
projects, or activities are completed in a timely and effective manner.
SEC. 40008. INVESTMENTS IN RURAL RENTAL HOUSING.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Rural Housing Service of the Department of
Agriculture for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated--
(1) $1,800,000,000, to remain available until September 30,
2029, for the Administrator of the Rural Housing Service for
making loans and grants for new construction, improvements to
energy and water efficiency or climate resilience, the removal
of health and safety hazards, and the preservation and
revitalization of housing for other purposes described under
section 514 of the Housing Act of 1949 (42 U.S.C. 1484),
subsections (a)(1) through (a)(2), (b)(1) through (b)(3),
(b)(5) through (aa)(2)(A), and (aa)(4) of section 515 of such
Act (42 U.S.C. 1485(a)(1)-42 U.S.C. 1485(a)(2), 42 U.S.C.
1485(b)(1)-(b)(3), 42 U.S.C. 1485(b)(5)-42 U.S.C.
1485(aa)(2)(A), 42 U.S.C. 1485(aa)(4)), and 516 of such act (42
U.S.C. 1486), subject to the terms and conditions in subsection
(b);
(2) $100,000,000, to remain available until September 30,
2029, to provide continued assistance pursuant to section 3203
of the American Rescue Plan Act of 2021; and
(3) $100,000,000, to remain available until September 30,
2030, for the costs to the Rural Housing Service of the
Department of Agriculture of administering and overseeing the
implementation of this section, including information
technology, financial reporting, research and evaluations,
other cross-program costs in support of programs administered
by the Secretary in this title, and other costs.
(b) Preservation and Revitalization Terms and Conditions.--
(1) Loans and grants and other assistance.--The
Administrator of the Rural Housing Service of the Department of
Agriculture shall provide direct loans and grants, including
the cost of modifying loans, to restructure existing Department
of Agriculture multi-family housing loans expressly for the
purposes of ensuring the project has sufficient resources to
preserve the project for the purpose of providing safe and
affordable housing for low-income residents and farm laborers,
including--
(A) reducing or eliminating interest;
(B) deferring loan payments;
(C) subordinating, reducing, or re-amortizing loan
debt; and
(D) providing other financial assistance, including
advances, payments, and incentives (including the
ability of owners to obtain reasonable returns on
investment) required by the Secretary, including such
assistance to non-profit entities and public housing
authorities.
(2) Restrictive use agreement.--The Administrator of the
Rural Housing Service of the Department of Agriculture shall as
part of the preservation and revitalization agreement obtain a
restrictive use agreement consistent with the terms of the
restructuring.
(c) Implementation.--The Administrator of the Rural Housing Service
of the Department of Agriculture shall have authority to issue such
regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40009. HOUSING VOUCHERS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $15,000,000,000, to remain available until September
30, 2029, for--
(A) incremental tenant-based rental assistance for
extremely low-income families under section 8(o) of the
United States Housing Act of 1937 (42 U.S.C. 1437f(o));
(B) renewals of such tenant-based rental
assistance; and
(C) fees for the costs of administering tenant-
based rental assistance and other expenses related to
the utilization of voucher assistance under
subparagraph (A), which may include the cost of
facilitating the use of voucher assistance provided
under paragraph (5);
(2) $7,100,000,000, to remain available until September 30,
2029, for--
(A) incremental tenant-based rental assistance
under section 8(o) of the United States Housing Act of
1937 (42 U.S.C. 1437f(o)) for households experiencing
or at risk of homelessness, survivors of domestic
violence, dating violence, sexual assault, and
stalking, and survivors of trafficking;
(B) renewals of such tenant-based rental
assistance; and
(C) fees for the costs of administering tenant-
based rental assistance and other expenses related to
the utilization of voucher assistance under
subparagraph (A), which may include the cost of
facilitating the use of voucher assistance provided
under paragraph (5);
(3) $1,000,000,000, to remain available until September 30,
2031, for--
(A) tenant protection vouchers for relocation and
replacement of public housing units demolished or
disposed as part of a public housing preservation or
project-based replacement transaction using funds made
available under this title;
(B) renewals of such tenant-based rental
assistance; and
(C) fees for the costs of administering tenant-
based rental assistance and other expenses related to
the utilization of voucher assistance under
subparagraph (A), which may include the cost of
facilitating the use of voucher assistance provided
under paragraph (5);
(4) $300,000,000, to remain available until September 30,
2031, for competitive grants, subject to terms and conditions
determined by the Secretary, to public housing agencies for
mobility-related services for voucher families, including
families with children, and service coordination;
(5) $230,000,000, to remain available until September 30,
2031, for eligible expenses to facilitate the use of voucher
assistance under this section and for other voucher assistance
under section 8(o) of the United States Housing Act of 1937, as
determined by the Secretary, in addition to amounts otherwise
available for such expenses, including property owner outreach
and retention activities such as incentive payments, security
deposit payments and loss reserves, landlord liaisons, and
other uses of funds designed primarily--
(A) to recruit owners of dwelling units,
particularly dwelling units in census tracts with a
poverty rate of less than 20 percent, to enter into
housing assistance payment contracts; and
(B) to encourage owners that enter into housing
assistance payment contracts as described in
subparagraph (A) to continue to lease their dwelling
units to tenants assisted under section 8(o) of the
United States Housing Act of 1937;
(6) $300,000,000, to remain available until September 30,
2031, for the costs to the Secretary of administering and
overseeing the implementation of this section and the Housing
Choice Voucher program generally, including information
technology, financial reporting, research and evaluations,
other cross-program costs in support of programs administered
by the Secretary in this title, and other costs; and
(7) $70,000,000, to remain available until September 30,
2031, for making new awards or increasing prior awards to
existing technical assistance providers to provide an increase
in capacity building and technical assistance available to
public housing agencies.
(b) Terms and Conditions.--
(1) Allocation.--The Secretary shall allocate initial
incremental assistance provided for rental assistance under
subsection (a)(1) and (2) in each fiscal year commencing in
2022 and ending in 2026 in accordance with a formula or
formulas that include measures of severe housing need among
extremely low-income renters and public housing agency
capacity, and ensures geographic diversity among public housing
agencies administering the Housing Choice Voucher program.
(2) Election to administer.--The Secretary shall establish
a procedure for public housing agencies to accept or decline
the incremental vouchers made available under this section.
(3) Failure to use vouchers promptly.--If a public housing
agency fails to lease the authorized vouchers it has received
under this subsection on behalf of eligible families within a
reasonable period of time, the Secretary may offset the
agency's voucher renewal allocations and may revoke and
redistribute any unleased vouchers and associated funds, which
may include administrative fees and amounts allocated under
subsections (a)(3) and (a)(4), to other public housing
agencies.
(4) Limitation of use of funds.-- Public housing agencies
may use funds received under this section only for the
activities listed in subsection (a) for which the funds were
provided to such agency.
(5) Cap on project-based vouchers for vulnerable
populations.--Upon request by a public housing agency, the
Secretary may designate a number of the public housing agency's
vouchers allocated under this section as excepted units that do
not count against the percentage limitation on the number of
authorized units a public housing agency may project-base under
section 8(o)(13)(B) of the United States Housing Act of 1937,
in accordance with the conditions established by the Secretary.
This paragraph may not be construed to waive, limit, or specify
alternative requirements, or permit such waivers, limitations,
or alternative requirements, related to fair housing and
nondiscrimination, including the requirement to provide housing
and services to individuals with disabilities in integrated
settings.
(6) Homeless waiver authority.-- In administering the
voucher assistance targeted for households experiencing or at
risk of homelessness, survivors of domestic violence, dating
violence sexual assault, and stalking, and survivors of
trafficking under subsection (a)(2), the Secretary may, upon a
finding that a waiver or alternative requirement is necessary
to facilitate the use of such assistance, waive or specify
alternative requirements for--
(A) section 8(o)(6)(A) of the United States Housing
Act of 1937 (42 U.S.C. 1437f(o)(6)(A)) and regulatory
provisions related to the administration of waiting
lists and local preferences;
(B) section 214(d)(2) of the Housing and Community
Development Act of 1980 (42 U.S.C. 1436a(d)(2)),
section 576(a), (b), and (c) of the Quality Housing and
Work Responsibility Act of 1998 (42 U.S.C. 13661(a),
(b),and (c)), and regulatory provisions related to the
verification of eligibility, eligibility requirements,
and the admissions process;
(C) section 8(o)((7)(A) of the United States
Housing Act of 1937 (42 U.S.C. 1437f(o)(7)(A)) and
regulatory provisions related to the initial lease
term;
(D) section 8(r)(B)(i) of the United States Housing
Act of 1937 (42 U.S.C. 1437f(r)(B)(i)) and regulatory
provisions related to portability moves by non-resident
applicants; and
(E) regulatory provisions related to the
establishment of payment standards.
(c) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40010. PROJECT-BASED RENTAL ASSISTANCE.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $880,000,000 for the project-based rental assistance
program, as authorized under section 8(b) of the United States
Housing Act of 1937 (42 U.S.C. 1437f(b)), (in this section
referred to as the ``Act''), subject to the terms and
conditions of subsection (b) of this section;
(2) $20,000,000 for providing technical assistance to
recipients of or applicants for project-based rental assistance
or to States allocating the project-based rental assistance;
and
(3) $100,000,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and the section 8 project-based rental assistance program
generally, including information technology, financial
reporting, research and evaluations, other cross-program costs
in support of programs administered by the Secretary in this
title, and other costs.
Amounts appropriated by this section shall remain available until
September 30, 2031.
(b) Terms and Conditions.--
(1) Authority.--Notwithstanding section 8(a) the Act (42
U.S.C. 1437f(a)), the Secretary may use amounts made available
under this section to provide assistance payments with respect
to newly constructed housing, existing housing, or
substantially rehabilitated non-housing structures for use as
new multifamily housing in accordance with this section and the
provisions of section 8 of the Act. In addition, the Secretary
may use amounts made available under this section for
performance-based contract administrators for section 8
project-based assistance, for carrying out this section and
section 8 of the Act.
(2) Project-based rental assistance.--The Secretary may
make assistance payments using amounts made available under
this section pursuant to contracts with owners or prospective
owners who agree to construct housing, to substantially
rehabilitate existing housing, to substantially rehabilitate
non-housing structures for use as new multifamily housing, or
to attach the assistance to newly constructed housing in which
some or all of the units shall be available for occupancy by
very low-income families in accordance with the provisions of
section 8 of the Act. In awarding contracts pursuant to this
section, the Secretary shall give priority to owners or
prospective owners of multifamily housing projects located or
to be located in areas of high opportunity, as defined by the
Secretary, in areas experiencing economic growth or rising
housing prices to prevent displacement or secure affordable
housing for low-income households, or that serve people at risk
of homelessness or that integrate additional units that are
accessible for persons with mobility impairments and persons
with hearing or visual impairments beyond those required by
applicable Federal accessibility standards.
(3) Allocation.--The Secretary shall make awards with
amounts made available under this section using the following
mechanisms, alone or in combination:
(A) A competitive process, which the Secretary may
carry out in multiple rounds of competition, each of
which may have its own selection, performance, and
reporting criteria as established by the Secretary.
(B) Selecting proposals submitted through FHA loan
applications that meet specified criteria.
(C) Delegating to States the awarding of contracts,
including related determinations such as the maximum
monthly rent, subject to the requirements of section 8
of the Act, as determined by the Secretary.
(4) Contract term, rent setting, and rent adjustments.--The
Secretary may set the terms of the contract, including the
duration and provisions regarding rent setting and rent
adjustments.
(c) Waivers.--The Secretary may waive or specify alternative
requirements for any provision of subsection (c) or (bb) of section 8
of the United States Housing Act of 1937 (42 U.S.C. 1437f(c),
1437f(bb)) upon a finding that the waiver or alternative requirement is
necessary to facilitate the use of amounts made available under this
section.
(d) Implementation.--The Secretary shall have the authority to
issue such regulations, notices, or other guidance, forms,
instructions, and publications to carry out the programs, projects, or
activities authorized under this section to ensure that such programs,
projects, or activities are completed in a timely and effective manner.
SEC. 40011. INVESTMENTS IN NATIVE AMERICAN COMMUNITIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $277,500,000 for formula grants for eligible affordable
housing activities described in section 202 of the Native
American Housing Assistance and Self-Determination Act of 1996
(in this section referred to as ``NAHASDA'') (25 U.S.C. 4132),
which shall be distributed according to the most recent fiscal
year funding formula for the Indian Housing Block Grant;
(2) $200,000,000 for--
(A) affordable housing activities authorized under
section 810(a) of NAHASDA (25 U.S.C. 4229);
(B) community-wide infrastructure and
infrastructure improvement projects carried out on
Hawaiian Home Lands pursuant to section 810(b)(5) of
NAHASDA (25 U.S.C. 4229(b)(5)); and
(C) rental assistance to Native Hawaiians (as
defined in section 801 of NAHASDA (25 U.S.C. 4221)) on
and off Hawaiian Home Lands;
(3) $277,500,000 for competitive grants for eligible
affordable housing activities described in section 202 of
NAHASDA (25 U.S.C. 4132);
(4) $200,000,000 for--
(A) competitive single-purpose Indian community
development block grants for Indian tribes; and
(B) imminent threat Indian community development
block grants, including for long-term environmental
threats and relocation, for Indian tribes, or a tribal
organization, governmental entity, or nonprofit
organization designated by the Indian tribe to apply
for a grant on its behalf;
(5) $25,000,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and Indian and Native Hawaiian programs administered by the
Secretary, including information technology, financial
reporting, research and evaluations, other cross-program costs
in support of programs administered by the Secretary in this
title, and other costs; and
(6) $20,000,000 to make new awards or increase prior awards
to technical assistance providers to provide an immediate
increase in capacity building and technical assistance to
grantees.
Amounts appropriated by this section shall remain available until
September 30, 2031.
(b) Reallocation.--Amounts made available under subsection (a)(1)
that are not accepted within a time specified by the Secretary, are
voluntarily returned, or are otherwise recaptured for any reason shall
be used to fund grants under paragraph (3) or (4) of subsection (a).
(c) Undisbursed Funds.--Amounts provided under this Act that remain
undisbursed may not be used as a basis to reduce any grant allocation
under section 302 of NAHASDA (25 U.S.C. 4152) to an Indian tribe in any
fiscal year.
(d) Prohibition on Investments.--Amounts made available under this
section may not be invested in investment securities and other
obligations.
(e) Waivers.--With respect to amounts made available under this
section, the Secretary may, upon a finding that a waiver or alternative
requirement is necessary to facilitate the use of such amounts, waive
or specify alternative requirements for any Indian housing block
grants, Native Hawaiian housing block grants, or Indian community
development block grants issued pursuant to this section, other than
requirements related to fair housing, nondiscrimination, labor
standards, and the environment.
(f) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40012. INCREASED AFFORDABLE HOUSING PROGRAM INVESTMENT.
Notwithstanding subsection (j)(5)(C) of section 10 of the Federal
Home Loan Bank Act (12 U.S.C. 1430), in 2022 and every year thereafter
until 2027, each Federal Home Loan Bank shall annually contribute 15
percent of the preceding year's net income of the Federal Home Bank, or
such prorated sums as may be required to assure that the aggregate
contribution of the Federal Home Loan Banks shall not be less than
$100,000,000 for each such year, to support grants or subsidized
advances through the Affordable Housing Programs established and
carried out under subparagraphs (j)(1), (2), (3)(A), (3)(C), and (4)
through (13) of section 10 of such Act.
Subtitle B--21st Century Sustainable and Equitable Communities
SEC. 40101. COMMUNITY DEVELOPMENT BLOCK GRANT FUNDING FOR AFFORDABLE
HOUSING AND INFRASTRUCTURE.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $1,735,000,000 for grants in accordance with sections
101, 102, 103, 104(a) through 104(i), 104(l), 104(m), 105(a)
through 105(g), 106(a)(2), 106(a)(4), 106(b) through 106(f),
109, 110, 111, 113, 115, 116, 120, and 122 of the Housing and
Community Development Act of 1974 (42 U.S.C. 5301, 5302, 5303,
5304(a)-(i), 5304(l), 5304(m), 5305(a)-(g), 5306(a)(2),
5306(a)(4), 5306(b)-(f), 5309, 5310, 5311, 5313, 5315, 5316,
5319, and 5321) to grantees under subsections (a)(2) and (4)
and (d) of section 106 of such Act (42 U.S.C.5306(a)(2),
(a)(4), and (d)), subject to subsection (b) of this section,
except that for purposes of amounts made available by this
paragraph, paragraph (2) of such section 106(a) shall be
applied by substituting ``$70,000,000'' for ``$7,000,000'';
(2) $700,000,000 for grants in accordance with sections
101, 102, 103, 104(a) through 104(i), 104(l), 104(m), 105(a)
through 105(g), 106(a)(2), 106(a)(4), 106(b) through 106(f),
109, 110, 111, 113, 115, 116, 120, and 122 of title I of the
Housing and Community Development Act of 1974 (42 U.S.C. 5301,
5302, 5303, 5304(a)-(i), 5304(l), 5304(m), 5305(a)-(g),
5306(a)(2), 5306(a)(4), 5306(b)-(f), 5309, 5310, 5311, 5313,
5315, 5316, 5319, and 5321) to community development block
grant grantees, as determined by the Secretary, under
subsections (a)(4) and (b) through (f) of section 106 of such
Act (5306(a)(4) and 5306(b)-(f)), only for colonias, to address
the community and housing infrastructure needs of existing
colonia residents based on a formula that takes into account
persons in poverty in the colonia areas, except that grantees
may use funds in colonias outside of the 150-mile border area
upon approval of the Secretary;
(3) $500,000,000 for grants in accordance with sections
101, 102, 103, 104(a) through 104(i), 104(l), 104(m), 105(a)
through 105(g), 106(a)(2), 106(a)(4), 106(b) through 106(f),
109, 110, 111, 113, 115, 116, 120, and 122 of title I of the
Housing and Community Development Act of 1974 (42 U.S.C. 5301,
5302, 5303, 5304(a)-(i), 5304(l), 5304(m), 5305(a)-(g),
5306(a)(2), 5306(a)(4), 5306(b)-(f), 5309, 5310, 5311, 5313,
5315, 5316, 5319, and 5321), to eligible recipients under
subsection (c) of this section for manufactured housing
infrastructure improvements in eligible manufactured home
communities;
(4) $87,500,000 for the costs to the Secretary of
administering and overseeing the implementation of this
section, the Community Development Block Grant program, and the
manufactured home construction and safety standards program
generally, including information technology, financial
reporting, research and evaluations, other cross-program costs
in support of programs administered by the Secretary in this
title, and other costs; and
(5) $27,500,000 for providing technical assistance to
recipients of or applicants for grants under this section.
Amounts appropriated by this section shall remain available until
September 30, 2031.
(b) Housing Construction.--Expenditures on new construction of
housing shall be an eligible expense for a recipient of funds made
available under this section that is not a recipient of funds under
section 40002 of this title.
(c) Manufactured Housing Community Improvement Grant Program.--
(1) Establishment.--The Secretary of Housing and Urban
Development shall carry out a competitive grant program to
award funds appropriated under subsection (a)(3) to eligible
recipients to carry out eligible projects for improvements in
eligible manufactured home communities.
(2) Eligible projects.--Amounts from grants under this
subsection shall be used to assist in carrying out a project
for construction, reconstruction, repair, or clearance of
housing, facilities and improvements in or serving a
manufactured housing community that is necessary to protect the
health and safety of the residents of the manufactured housing
community and the long-term sustainability of the community.
(d) Waivers.--The Secretary may waive or specify alternative
requirements for any provision of title I of the Housing and Community
Development Act of 1974 specified in subsection (a)(1), (a)(2), or
(a)(3), or regulation that the Secretary administers in connection with
use of amounts made available under this section other than
requirements related to fair housing, nondiscrimination, labor
standards, and the environment, upon a finding that the waiver or
alternative requirement is not inconsistent with the overall purposes
of such Act and that the waiver or alternative requirement is necessary
to facilitate the use of amounts made available under this section.
(e) Definitions.--For purposes of this section, the following
definitions shall apply:
(1) Colonia area.--The term ``colonia area'' means any
census tract that--
(A) is an area of the United States within 150
miles of the contiguous border between the United
States and Mexico, except as otherwise determined by
the Secretary; and
(B) lacks potable water supply, adequate sewage
systems, or decent, safe, sanitary housing, or other
objective criteria as approved by the Secretary.
(2) Eligible manufactured home community.--The term
``eligible manufactured home community'' means a community
that--
(A) is affordable to low- and moderate-income
persons (as such term is defined in section 102(a) of
the Housing and Community Development Act of 1974 (42
U.S.C. 5302(a))); and
(B)(i) is owned by the residents of the
manufactured housing community through a resident-
controlled entity, as defined by the Secretary, in
which at least two-thirds of residents are member-
owners of the land-owning entity; or
(ii) will be maintained as such a community, and
remain affordable for low- and moderate-income
families, to the maximum extent practicable and for the
longest period feasible.
(3) Eligible recipient.--The term ``eligible recipient''
means a partnership of--
(A) a grantee under paragraph (2) or (4) of section
106(a) or section 106(d) of the Housing and Community
Development Act of 1974 (42 U.S.C. 5306(a)(2), (a)(4),
and (d)); and
(B) an eligible manufactured home community, a
nonprofit entity, or a consortia of nonprofit entities
working with an eligible manufactured home community.
(4) Manufactured home community.--The term ``manufactured
home community'' means any community, court, or park equipped
to accommodate manufactured homes for which pad sites, with or
without existing manufactured homes or other allowed homes, or
other suitable sites, are used primarily for residential
purposes, with any additional requirements as determined by the
Secretary, including any manufactured housing community as such
term is used for purposes of the program of the Federal
National Mortgage Association for multifamily loans for
manufactured housing communities and the program of the Federal
Home Loan Mortgage Corporation for loans for manufactured
housing communities.
(f) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40102. LEAD-BASED PAINT HAZARD CONTROL AND HOUSING-RELATED HEALTH
AND SAFETY HAZARD MITIGATION IN HOUSING OF FAMILIES WITH
LOWER INCOMES.
(a) Appropriation.--In addition to amounts otherwise made
available, there is appropriated to the Secretary of Housing and Urban
Development (in this section referred to as the ``Secretary'') for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated--
(1) $3,425,000,000 for grants to States, units of general
local government, Indian tribes or their tribally designated
housing entities, and nonprofit organizations for the
activities under subsection (c) in target housing units that do
not receive Federal housing assistance other than assistance
provided under subsection 8(o) of the United States Housing Act
of 1937 (42 U.S.C. 1437f(o)), excluding paragraph (o)(13) of
such section, and common areas servicing such units, where low-
income families reside or are expected to reside;
(2) $250,000,000 for grants to States or units of general
local government or nonprofit entities for the activities in
subsection (c) in target housing units, and common areas
servicing such units, that are being assisted under the
Weatherization Assistance Program authorized under part A of
title IV of the Energy Conservation and Production Act (42
U.S.C. 6861-6872) but are not assisted under any other Federal
housing program other than subsection 8(o) of the United States
Housing Act of 1937 (42 U.S.C. 1437f(o)), excluding paragraph
8(o)(13) of such section;
(3) $1,000,000,000 for grants to owners of a property
receiving project-based rental assistance under section 8 of
the United States Housing Act of 1937 (42 U.S.C. 1437f),
including under subsection (o)(13) of such section, that meets
the definition of target housing and that has not received a
grant for similar purposes under this Act, for the activities
in subsection (c), except for abatement of lead-based paint by
enclosure or encapsulation, or interim controls of lead-based
paint hazards in target housing units receiving such assistance
and common areas servicing such units;
(4) $75,000,000 for costs related to training and technical
assistance to support identification and mitigation of lead and
housing-related health and safety hazards, research, and
evaluation; and
(5) $250,000,000 for the costs to the Secretary of
administering and overseeing the implementation of this
section, and the Secretary's lead hazard reduction and related
programs generally including information technology, financial
reporting, research and evaluations, other cross-program costs
in support of programs administered by the Secretary in this
title, and other costs.
Amounts appropriated by this section shall remain available until
September 30, 2031.
(b) Terms and Conditions.--
(1) Income eligibility determinations.--The Secretary may
make income determinations of eligibility for enrollment of
housing units for assistance under this section that are
consistent with eligibility requirements for grants awarded
under other Federal means-tested programs, provided such
determination does not require additional action by other
Federal agencies.
(2) Housing families with young children.--An owner of
rental property that receives assistance under subsection
(a)(3) shall give priority in renting units for which the lead-
based paint has been abated pursuant to subsection (a)(3), for
not less than 3 years following the completion of lead
abatement activities, to families with a child under the age of
6 years.
(3) Administrative expenses.--A recipient of a grant under
this section may use up to 10 percent of the grant for
administrative expenses associated with the activities funded
by this section.
(c) Eligible Activities.--Grants awarded under this section shall
be used for purposes of building capacity and conducting activities
relating to testing, evaluating, and mitigating lead-based paint, lead-
based paint hazards, and housing-related health and safety hazards;
outreach, education, and engagement with community stakeholders,
including stakeholders in disadvantaged communities; program evaluation
and research; grant administration, and other activities that directly
or indirectly support the work under this section, as applicable, that
without which such activities could not be conducted.
(d) Definitions.--For purposes of this section, the following
definitions, and definitions in paragraphs (1), (2), (3), (5), (6),
(7), (10) through (17), and (20) through (27) of section 1004 of the
Residential Lead-Based Paint Hazard Reduction Act of 1992 (42 U.S.C.
4851b(1)-(3), 42 U.S.C. 4851b(5)-(7), 42 U.S.C. 4851b(10)-(17). 42
U.S.C. 4851b(20)-(27), shall apply:
(1) Nonprofit; nonprofit organization.--The terms
``nonprofit'' and ``nonprofit organization'' mean a
corporation, community chest, fund, or foundation not organized
for profit, but organized and operated exclusively for
religious, charitable, scientific, testing for public safety,
literary, or educational purposes; or an organization not
organized for profit but operated exclusively for the promotion
of social welfare.
(2) Public housing; public housing agency; low-income
family.--The terms ``public housing'', ``public housing
agency'', and ``low-income family'' have the same meaning given
such terms in section 3(b) of the United States Housing Act of
1937 (42 U.S.C. 1437a(b)).
(3) State; unit of general local government.--The terms
``State'' and ``unit of general local government'' have the
same meaning given such terms in section 102 of the Housing and
Community Development Act of 1974 (42 U.S.C. 5302).
(e) Grant Compliance.--For any grant of assistance under this
section, a State or unit of general local government may assume
responsibilities for elements of grant compliance, regardless of
whether it is the grant recipient, if the State or unit of general
local government is permitted to assume responsibility for the
applicable element of grant compliance for grants for which it is the
recipient under section 1011 of the Residential Lead-Based Paint Hazard
Reduction Act of 1992 (42 U.S.C. 4852).
(f) Implementation.--The Secretary shall have the authority to
issue such regulations, notices, or other guidance, forms,
instructions, and publications to carry out the programs, projects, or
activities authorized under this section to ensure that such programs,
projects, or activities are completed in a timely and effective manner.
SEC. 40103. UNLOCKING POSSIBILITIES PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated--
(1) $1,646,000,000 for awarding grants under section 101,
102, 103, 104(a) through 104(i), 104(l), 104(m), 105(a) through
105(g), 106(a)(2), 106(a)(4), 106(b) through 106(f), 109, 110,
111, 113, 115, 116, 120, and 122 of the Housing and Community
Development Act of 1974 (42 U.S.C. 5301, 5302, 5303, 5304(a)-
(i), 5304(l), 5304(m), 5305(a)-(g), 5306(a)(2), 5306(a)(4),
5306(b)-(f), 5309, 5310, 5311, 5313, 5315, 5316, 5319, and
5321) awarded on a competitive basis to eligible recipients to
carry out grants under subsection (c) of this section;
(2) $8,000,000 for research and evaluation related to
housing planning and other associated costs;
(3) $30,000,000 to provide technical assistance to grantees
or applicants for grants made available by this section; and
(4) $66,000,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and community and economic development programs overseen by the
Secretary generally, including information technology,
financial reporting, research and evaluations, and other cross-
program costs in support of programs administered by the
Secretary in this title, and other costs.
Amounts appropriated by this section shall remain available until
September 30, 2031.
(b) Program Establishment.--The Secretary of Housing and Urban
Development shall establish a competitive grant program for--
(1) planning grants to develop and evaluate housing plans
and substantially improve housing strategies;
(2) streamlining regulatory requirements and shorten
processes, reform zoning codes, increasing capacity to conduct
housing inspections, or other initiatives that reduce barriers
to housing supply elasticity and affordability;
(3) developing and evaluating local or regional plans for
community development to substantially improve community
development strategies related to sustainability, fair housing,
and location efficiency;
(4) implementation and livable community investment grants;
and
(5) research and evaluation.
(c) Grants.--
(1) Planning grants.--The Secretary shall, under selection
criteria determined by the Secretary, award grants under this
paragraph on a competitive basis to eligible entities to assist
planning activities, including administration of such
activities, engagement with community stakeholders and housing
practitioners, to--
(A) develop housing plans;
(B) substantially improve State or local housing
strategies;
(C) develop new regulatory requirements and
processes, reform zoning codes, increasing capacity to
conduct housing inspections, or undertake other
initiatives to reduce barriers to housing supply
elasticity and affordability;
(D) develop local or regional plans for community
development; and
(E) substantially improve community development
strategies, including strategies to increase
availability and access to affordable housing, to
further access to public transportation or to advance
other sustainable or location-efficient community
development goals.
(2) Implementation and livable community investment
grants.--The Secretary shall award implementation grants under
this paragraph on a competitive basis to eligible entities for
the purpose of implementing and administering--
(A) completed housing strategies and housing plans
and any planning to affirmatively further fair housing
within the meaning of subsections (d) and (e) of
section 808 of the Fair Housing Act (42 U.S.C. 608) and
applicable regulations and for community investments
that support the goals identified in such housing
strategies or housing plans;
(B) new regulatory requirements and processes,
reformed zoning codes, increased capacity to conduct
housing inspections, or other initiatives to reduce
barriers to housing supply elasticity and affordability
that are consistent with a plan under subparagraph (A);
(C) completed local or regional plans for community
development and any planning to increase availability
and access to affordable housing, access to public
transportation and other sustainable or location-
efficient community development goals.
(d) Coordination With FTA Administrator.--To the extent
practicable, the Secretary shall coordinate with the Federal Transit
Administrator in carrying out this section.
(e) Definitions.--For purposes of this section, the following
definitions apply:
(1) Eligible entity.--The term ``eligible entity'' means--
(A) a State, insular area, metropolitan city, or
urban county, as such terms are defined in section 102
of the Housing and Community Development Act of 1974
(42 U.S.C. 5302); or
(B) for purposes of grants under subsection (b)(1),
a regional planning agency or consortia.
(2) Housing plan; housing strategy.--
(A) Housing plan.--The term ``housing plan'' means
a plan of an eligible entity to, with respect to the
area within the jurisdiction of the eligible entity--
(i) match the creation of housing supply to
existing demand and projected demand growth in
the area, with attention to preventing
displacement of residents, reducing the
concentration of poverty, and meaningfully
reducing and not perpetuating housing
segregation on the basis of race, color,
religion, natural origin, sex, disability, or
familial status;
(ii) increase the affordability of housing
in the area, increase the accessibility of
housing in the area for people with
disabilities, including location-efficient
housing, and preserve or improve the quality of
housing in the area;
(iii) reduce barriers to housing
development in the area, with consideration for
location efficiency, affordability, and
accessibility; and
(iv) coordinate with the metropolitan
transportation plan of the area under the
jurisdiction of the eligible entity, or other
regional plan.
(B) Housing strategy.--The term ``housing
strategy'' means the housing strategy required under
section 105 of the Cranston-Gonzalez National
Affordable Housing Act (42 U.S.C. 12705).
(f) Costs to Grantees.--Up to 15 percent of a recipient's grant may
be used for administrative costs.
(g) Rules of Construction.--
(1) In general.-- Except as otherwise provided by this
section, amounts appropriated or otherwise made available under
this section shall be subject to the community development
block grant program requirements under subsection (a)(1).
(2) Exceptions.--
(A) Housing construction.--Expenditures on new
construction of housing shall be an eligible expense
under this section.
(B) Buildings for general conduct of government.--
Expenditures on building for the general conduct of
government, other than the Federal Government, shall be
eligible under this section when necessary and
appropriate as a part of a natural hazard mitigation
project.
(h) Waivers.--The Secretary may waive or specify alternative
requirements for any provision of subsection (a)(1) or regulation for
the administration of the amounts made available under this section
other than requirements related to fair housing, nondiscrimination,
labor standards, and the environment, upon a finding that the waiver or
alternative requirement is not inconsistent with the overall purposes
of such Act and that the waiver or alternative requirement is necessary
to facilitate the use of amounts made available under this section.
(i) Implementation.--The Secretary shall have the authority to
issue such regulations notices, or other guidance, forms, instructions,
and publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40104. STRENGTHENING RESILIENCE UNDER NATIONAL FLOOD INSURANCE
PROGRAM.
(a) NFIP Program Activities.--
(1) Cancellation.--All indebtedness of the Administrator of
the Federal Emergency Management Agency under any notes or
other obligations issued pursuant to section 1309(a) of the
National Flood Insurance Act of 1968 (42 U.S.C. 4016(a)) and
section 15(e) of the Federal Insurance Act of 1956 (42 U.S.C.
2414(e)), and outstanding as of the date of the enactment of
this Act, is hereby cancelled, the Administrator and the
National Flood Insurance Fund are relieved of all liability
under any such notes or other obligations, including for any
interest due, including capitalized interest, and any other
fees and charges payable in connection with such notes and
obligations.
(2) Use of savings for flood mapping.--In addition to
amounts otherwise available, for each of fiscal years 2022 and
2023, an amount equal to the interest the National Flood
Insurance Program would have accrued from servicing the
canceled debt under paragraph (1) in that fiscal year, which
shall be derived from offsetting amounts collected under
section 1310(d) of the National Flood Insurance Act of 1968 (42
U.S.C. 4017(d)) and shall remain available until expended for
activities identified in section 100216 (b)(1)(A) of the
Biggert-Waters Flood Insurance Reform Act of 2012 (42 U.S.C.
4101b(b)(1)(A)) and related salaries and administrative
expenses.
(b) Means-tested Assistance for National Flood Insurance Program
Policyholders.--
(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Federal Emergency Management Agency for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated,
$600,000,000, to remain available until September 30, 2026, to
provide assistance to eligible policyholders in the form of
graduated discounts for insurance costs with respect to covered
properties.
(2) Terms and conditions.--
(A) Discounts.--The Administrator shall use funds
provided under this subsection to establish graduated
discounts available to eligible policyholders under
this subsection, with respect to covered properties,
which may be based on the following factors:
(i) The percentage by which the household
income of the eligible policyholder is equal
to, or less than, 120 percent of the area
median income for the area in which the
property to which the policy applies is
located.
(ii) The number of eligible policyholders
participating in the program authorized under
this subsection.
(iii) The availability of funding.
(B) Distribution of premium.--With respect to the
amount of the discounts provided under this subsection
in a fiscal year, and any administrative expenses
incurred in carrying out this subsection for that
fiscal year, the Administrator shall, from amounts made
available to carry out this subsection for that fiscal
year, deposit in the National Flood Insurance Fund
established under section 1310 of the National Flood
Insurance Act of 1968 (42 U.S.C. 4017) an amount equal
to those discounts and administrative expenses, except
to the extent that section 1310A of the National Flood
Insurance Act of 1968 (42 U.S.C. 4017a) applies to any
portion of those discounts or administrative expenses,
in which case the Administrator shall deposit an amount
equal to those amounts to which such section 1310A
applies in the National Flood Insurance Reserve Fund
established under such section 1310A.
(C) Requirement on timing.--Not later than 21
months after the date of the enactment of this section,
the Administrator shall issue interim guidance to
implement this subsection which shall expire on the
later of--
(i) the date that is 60 months after the
date of the enactment of this section; or
(ii) the date on which a final rule issued
to implement this subsection takes effect.
(3) Definitions.--In this subsection:
(A) Administrator.--The term ``Administrator''
means the Administrator of the Federal Emergency
Management Agency.
(B) Covered property.--The term ``covered
property'' means--
(i) a primary residential dwelling designed
for the occupancy of from 1 to 4 families; or
(ii) personal property relating to a
dwelling described in clause (i) or personal
property in the primary residential dwelling of
a renter.
(C) Eligible policyholder.--The term ``eligible
policyholder'' means a policyholder with a household
income that is not more than 120 percent of the area
median income for the area in which the property to
which the policy applies is located.
(D) Insurance costs.--The term ``insurance costs''
means insurance premiums, fees, and surcharges charged
under the National Flood Insurance Program, with
respect to a covered property for a year.
SEC. 40105. COMMUNITY RESTORATION AND REVITALIZATION FUND.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Community Restoration and Revitalization
Fund established under subsection (b) for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, to remain available
until September 30, 2031--
(1) $2,000,000,000 for awards of planning and
implementation grants under section 101, 102, 103, 104(a)
through 104(i), 104(l), 104(m), 105(a) through 105(g),
106(a)(2), 106(a)(4), 106(b) through 106(f), 109, 110, 111,
113, 115, 116, 120, and 122 of the Housing and Community
Development Act of 1974 (42 U.S.C. 5301, 5302, 5303, 5304(a)-
(i), 5304(l), 5304(m), 5305(a)-(g), 5306(a)(2), 5306(a)(4),
5306(b)-(f), 5309, 5310, 5311, 5313, 5315, 5316, 5319, and
5321), awarded on a competitive basis to eligible recipients,
as defined under subsection (c)(2) of this section, to carry
out community-led projects to create equitable civic
infrastructure and create or preserve affordable, accessible
housing, including creating, expanding, and maintaining
community land trusts and shared equity homeownership programs;
(2) $500,000,000 for planning and implementation grants
under section 101, 102, 103, 104(a) through 104(i), 104(l),
104(m), 105(a) through 105(g), 106(a)(2), 106(a)(4), 106(b)
through 106(f), 109, 110, 111, 113, 115, 116, 120, and 122 of
the Housing and Community Development Act of 1974 (42 U.S.C.
5301, 5302, 5303, 5304(a)-(i), 5304(l), 5304(m), 5305(a)-(g),
5306(a)(2) 5306(a)(4), 5306(b)-(f), 5309, 5310, 5311, 5313,
5315, 5316, 5319, and 5321), awarded on a competitive basis to
eligible recipients to create, expand, and maintain community
land trusts and shared equity homeownership, including through
the acquisition, rehabilitation, and new construction of
affordable, accessible housing;
(3) $400,000,000 for the Secretary to provide technical
assistance, capacity building, and program support to
applicants, potential applicants, and recipients of amounts
appropriated for grants under this section; and
(4) $100,000,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and community and economic development programs overseen by the
Secretary generally, including information technology,
financial reporting, research and evaluations, and other cross-
program costs in support of programs administered by the
Secretary in this title, and other costs.
(b) Establishment of Fund.--The Secretary of Housing and Urban
Development (in this section referred to as the ``Secretary'') shall
establish a Community Restoration and Revitalization Fund (in this
section referred to as the ``Fund'') to award planning and
implementation grants on a competitive basis to eligible recipients as
defined in this section for activities authorized under subsections (a)
through (g) of section 105 of the Housing and Community Development Act
of 1974 (42 U.S.C. 5305) and under this section for community-led
affordable housing and civic infrastructure projects.
(c) Eligible Geographical Areas, Recipients, and Applicants.--
(1) Geographical areas.--The Secretary shall award grants
from the Fund to eligible recipients within geographical areas
at the neighborhood, county, or census tract level, including
census tracts adjacent to the project area that are areas in
need of investment, as demonstrated by two or more of the
following factors:
(A) High and persistent rates of poverty.
(B) Population at risk of displacement due to
rising housing costs.
(C) Dwelling unit sales prices that are lower than
the cost to acquire and rehabilitate, or build, a new
dwelling unit.
(D) High proportions of residential and commercial
properties that are vacant due to foreclosure,
eviction, abandonment, or other causes.
(E) Low rates of homeownership by race and
ethnicity, relative to the national homeownership rate.
(2) Eligible recipient.--An eligible recipient of a
planning or implementation grant under subsection (a)(1) or an
implementation grant under subsection (a)(2) shall be a local
partnership of a lead applicant and one or more joint
applicants with the ability to administer the grant. An
eligible recipient of a planning grant under subsection (b)(1)
shall be a lead applicant with the ability to administer the
grant, including a regional, State, or national nonprofit.
(d) Eligible Recipients and Applicants.--
(1) Lead applicant.--An eligible lead applicant for a grant
awarded under this section shall be an entity that is located
within or serves the geographic area of the project, or derives
its mission and operational priorities from the needs of the
geographic area of the project, demonstrates a commitment to
anti-displacement efforts, and that is--
(A) a nonprofit organization that has expertise in
community planning, engagement, organizing, housing and
community development;
(B) a community development corporation;
(C) a community housing development organization;
(D) a community-based development organization; or
(E) a community development financial institution,
as defined by section 103 of the Riegle Community
Development and Regulatory Improvement Act of 1994 (12
U.S.C. 4702).
(2) Joint applicants.--A joint applicant shall be an entity
eligible to be a lead applicant in paragraph (1), or a local,
regional, or national--
(A) nonprofit organization;
(B) community development financial institution;
(C) unit of general local government;
(D) Indian tribe;
(E) State housing finance agency;
(F) land bank;
(G) fair housing enforcement organization (as such
term is defined in section 561 of the Housing and
Community Development Act of 1987 (42 U.S.C. 3616a));
(H) public housing agency;
(I) tribally designated housing entity; or
(J) philanthropic organization.
(3) Lack of local entity.--A regional, State, or national
nonprofit organization may serve as a lead entity if there is
no local entity that meets the geographic requirements in
paragraph (1).
(e) Uses of Funds.--
(1) In general.--Planning and implementation grants awarded
under this section shall be used to support civic
infrastructure and housing-related activities.
(2) Implementation grants.--Implementation grants awarded
under this section may be used for activities eligible under
subsections (a) through (g) of section 105 of the Housing and
Community Development Act of 1974 (42 U.S.C. 5305) and other
activities to support civic infrastructure and housing-related
activities, including--
(A) new construction of housing;
(B) demolition of abandoned or distressed
structures, but only if such activity is part of a
strategy that incorporates rehabilitation or new
construction, anti-displacement efforts such as
tenants' right to return and right of first refusal to
purchase, and efforts to increase affordable,
accessible housing and homeownership, except that not
more than 10 percent of any grant made under this
section may be used for activities under this
subparagraph unless the Secretary determines that such
use is to the benefit of existing residents;
(C) facilitating the creation, maintenance, or
availability of rental units, including units in mixed-
use properties, affordable and accessible to a
household whose income does not exceed 80 percent of
the median income for the area, as determined by the
Secretary, for a period of not less than 30 years;
(D) facilitating the creation, maintenance, or
availability of homeownership units affordable and
accessible to households whose incomes do not exceed
120 percent of the median income for the area, as
determined by the Secretary;
(E) establishing or operating land banks; and
(F) providing assistance to existing residents
experiencing economic distress or at risk of
displacement, including purchasing nonperforming
mortgages and clearing and obtaining formal title.
(3) Community land trust grants and shared equity
homeownership grants.--An eligible recipient of a community
land trust grant awarded for establishing and operating a
community land trust or shared equity homeownership program;
creation, subsidization, construction, acquisition,
rehabilitation, and preservation of housing in a community land
trust or shared equity homeownership program, and expanding the
capacity of the recipient to carry out the grant.
(f) Waivers.--The Secretary may waive or specify alternative
requirements for any provision of subsection (a)(1) or (a)(2), or
regulation for the administration of the amounts made available under
this section other than requirements related to fair housing,
nondiscrimination, labor standards, and the environment, upon a finding
that the waiver or alternative requirement is not inconsistent with the
overall purposes of such Act and that the waiver or alternative
requirement is necessary to expedite or facilitate the use of amounts
made available under this section.
(g) Definitions.--For purposes of this section, the following
definitions shall apply:
(1) Community land trust.--The term ``community land
trust''' means a nonprofit organization or State or local
governments or instrumentalities that--
(A) use a ground lease or deed covenant with an
affordability period of at least 30 years or more to--
(i) make rental and homeownership units
affordable to households; and
(ii) stipulate a preemptive option to
purchase the affordable rentals or
homeownership units so that the affordability
of the units is preserved for successive
income-eligible households; and
(B) monitor properties to ensure affordability is
preserved.
(2) Land bank.--The term ``land bank'' means a government
entity, agency, or program, or a special purpose nonprofit
entity formed by one or more units of government in accordance
with State or local land bank enabling law, that has been
designated by one or more State or local governments to
acquire, steward, and dispose of vacant, abandoned, or other
problem properties in accordance with locally-determined
priorities and goals.
(3) Shared equity homeownership program.--The term ``shared
equity homeownership program'' means a program to facilitate
affordable homeownership preservation through a resale
restriction program administered by a community land trust,
other nonprofit organization, or State or local government or
instrumentalities and that utilizes a ground lease, deed
restriction, subordinate loan, or similar mechanism that
includes provisions ensuring that the program shall--
(A) maintain the home as affordable for subsequent
very low-, low-, or moderate-income families for an
affordability term of at least 30 years after
recordation;
(B) apply a resale formula that limits the
homeowner's proceeds upon resale; and
(C) provide the program administrator or such
administrator's assignee a preemptive option to
purchase the homeownership unit from the homeowner at
resale.
(h) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40106. FAIR HOUSING ACTIVITIES AND INVESTIGATIONS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $540,000,000, to remain available until September 30,
2026, for the Fair Housing Initiatives Program under section
561 of the Housing and Community Development Act of 1987 (42
U.S.C. 3616a) to ensure existing and new fair housing
organizations have expanded and strengthened capacity to
address fair housing inquiries and complaints, conduct local,
regional, and national testing and investigations, conduct
education and outreach activities, and address costs of
delivering or adapting services to meet increased housing
market activity and evolving business practices in the housing,
housing-related, and lending markets. Amounts made available
under this section shall support greater organizational
continuity and capacity, including through up to 10-year
grants; and
(2) $160,000,000, to remain available until September 30,
2031, for the costs to the Secretary of administering and
overseeing the implementation of this section and the Fair
Housing Initiatives and Fair Housing Assistance Programs
generally, including information technology, financial
reporting, research and evaluations, other cross-program costs
in support of programs administered by the Secretary in this
title, and other costs.
(b) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40107. INTERGOVERNMENTAL FAIR HOUSING ACTIVITIES AND
INVESTIGATIONS.
In addition to amounts otherwise available, there is appropriated
to the Secretary of Housing and Urban Development (in this section
referred to as the ``Secretary'') for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated--
(1) $75,000,000 for support for cooperative efforts with
State and local agencies administering fair housing laws under
section 817 of the Fair Housing Act (42 U.S.C. 3616) to assist
the Secretary to affirmatively further fair housing, and for
Fair Housing Assistance Program cooperative agreements with
interim certified and certified State and local agencies, under
the requirements of subpart C of part 115 of title 24, Code of
Federal Regulations, to ensure expanded and strengthened
capacity of substantially equivalent agencies to assume a
greater share of the responsibility for the administration and
enforcement of fair housing laws; and
(2) $25,000,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and the Fair Housing Assistance and Fair Housing Initiatives
Programs generally, including information technology, financial
reporting, research and evaluations, other cross-program costs
in support of programs administered by the Secretary in this
title, and other costs.
Subtitle C--Homeownership Investments
SEC. 40201. FIRST-GENERATION DOWNPAYMENT ASSISTANCE.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the First Generation Downpayment Fund to
increase equal access to homeownership, established under subsection
(b) for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated--
(1) $6,825,000,000, to remain available until September 30,
2026, for the First-Generation Downpayment Assistance Fund
under this section for allocation to each State in accordance
with a formula established by the Secretary, which shall take
into consideration best available data to approximate the
number of potential qualified homebuyers as defined in
subsection (e)(7) as well as median area home prices, to carry
out the eligible uses of the Fund as described in subsection
(d);
(2) $2,275,000,000, to remain available until September 30,
2026, for the First-Generation Downpayment Assistance Program
under this section for competitive grants to eligible entities
to carry out the eligible uses of the Fund as described in
subsection (d);
(3) $500,000,000, to remain available until September 30,
2031, for the costs of providing housing counseling required
under the First-Generation Downpayment Assistance Program under
subsection (d)(1); and
(4) $400,000,000, to remain available until September 30,
2031, for the costs to the Secretary of Housing and Urban
Development of administering and overseeing the implementation
of the First-Generation Downpayment Assistance Program,
including information technology, financial reporting,
programmatic reporting, research and evaluations, which shall
include the program's impact on racial and ethnic disparities
in homeownership rates, technical assistance to recipients of
amounts under this section, and other cross-program costs in
support of programs administered by the Secretary in this Act,
and other costs.
(b) Establishment.--The Secretary of Housing and Urban Development
shall establish and manage a fund to be known as the First Generation
Downpayment Fund (in this section referred to as the ``Fund'') for the
uses set forth in subsection (d).
(c) Allocation of Funds.--
(1) Initial allocation.--The Secretary shall allocate and
award funding provided by subsection (a) as provided under such
subsection not later than 12 months after the date of the
enactment of this section.
(2) Reallocation.--If a State or eligible entity does not
demonstrate the capacity to expend grant funds provided under
this section, the Secretary may recapture amounts remaining
available to a grantee that has not demonstrated the capacity
to expend such funds in a manner that furthers the purposes of
this section and shall reallocate such amounts among any other
States or eligible entities that have demonstrated to the
Secretary the capacity to expend such amounts in a manner that
furthers the purposes of this section.
(d) Terms and Conditions of Grants Allocated or Awarded From
Fund.--
(1) Uses of funds.--States and eligible entities receiving
grants from the Fund shall use such grants to provide
assistance to or on behalf of a qualified homebuyer who has
completed a program of housing counseling provided through a
housing counseling agency approved by the Secretary or other
adequate homebuyer education before entering into a sales
purchase agreement for--
(A) costs in connection with the acquisition,
involving an eligible mortgage loan, of an eligible
home, including downpayment costs, closing costs, and
costs to reduce the rates of interest on eligible
mortgage loans;
(B) subsidies to make shared equity homes
affordable to eligible homebuyers; and
(C) pre-occupancy home modifications to accommodate
qualified homebuyers or members of their household with
disabilities;
(2) Amount of assistance.--Assistance under this section--
(A) may be provided to or on behalf of any
qualified homebuyer;
(B) may be provided to or on behalf of any
qualified homebuyer only once in the form of grants or
forgivable, non-amortizing, non-interest-bearing loans
that may only be required to be repaid pursuant to
paragraph (d)(4); and
(C) may not exceed the greater of $20,000 or 10
percent of the purchase price in the case of a
qualified homebuyer, not to include assistance received
under subsection (d)(1)(C) for disability related home
modifications, except that the Secretary may increase
such maximum limitation amounts for qualified
homebuyers who are economically disadvantaged.
(3) Prohibition of priority or recoupment of funds.--In
selecting qualified homebuyers for assistance with grant
amounts under this section, a State or eligible entity may not
provide any priority or preference for homebuyers who are
acquiring eligible homes with a mortgage loan made, insured,
guaranteed, or otherwise assisted by the State housing finance
agency for the State, any other housing agency of the State, or
an eligible entity when applicable, nor may the State or
eligible entity seek to recoup any funds associated with the
provision of downpayment assistance to the qualified homebuyer,
whether through premium pricing or otherwise, except as
provided in paragraph (4) of this subsection or otherwise
authorized by the Secretary.
(4) Repayment of assistance.--
(A) Requirement.--The Secretary shall require that,
if a homebuyer to or on behalf of whom assistance is
provided from grant amounts under this section fails or
ceases to occupy the property acquired using such
assistance as the primary residence of the homebuyer,
except in the case of assistance provided in connection
with the purchase of a principal residence through a
shared equity homeownership program, the homebuyer
shall repay to the State or eligible entity, as
applicable, in a proportional amount of the assistance
the homebuyer receives based on the number of years
they have occupied the eligible home up to 5 years,
except that no assistance shall be repaid if the
qualified homebuyer occupies the eligible home as a
primary residence for 5 years or more.
(B) Limitation.--Notwithstanding subparagraph (A),
a homebuyer to or on behalf of whom assistance is
provided from grant amounts under this section shall
not be liable to the State or eligible entity for the
repayment of the amount of such shortage if the
homebuyer fails or ceases to occupy the property
acquired using such assistance as the principal
residence of the homebuyer at least in part because of
a hardship, or sells the property acquired with such
assistance before the expiration of the 60-month period
beginning on such date of acquisition and the capital
gains from such sale to a bona fide purchaser in an
arm's length transaction are less than the amount the
homebuyer is required to repay the State or eligible
entity under subparagraph (A).
(5) Reliance on borrower attestations.--No additional
documentation beyond the borrower's attestation shall be
required to demonstrate eligibility under subparagraphs (B) and
(C) of subsection (e)(7) and no State, eligible entity, or
creditor shall be subject to liability based on the accuracy of
such attestation.
(6) Costs to grantee.--States and eligible entities
receiving grants from the Fund may use a portion of such grants
for administrative costs up to the limit specified by the
Secretary.
(e) Definitions.--For purposes of this section, the following
definitions shall apply:
(1) Eligible entity.--The term ``eligible entity'' means--
(A) a minority depository institution, as such term
is defined in section 308 of the Financial Institutions
Reform, Recovery, and Enforcement Act of 1989 (12
U.S.C. 1463 note);
(B) a community development financial institution,
as such term is defined in section 103 of the Riegle
Community Development and Regulatory Improvement Act of
1994 (12 U.S.C. 4702), that is certified by the
Secretary of the Treasury and targets services to
minority and low-income populations or provides
services in neighborhoods having high concentrations of
minority and low-income populations;
(C) any other nonprofit entity that the Secretary
finds has a track record of providing assistance to
homeowners, targets services to minority and low-income
or provides services in neighborhoods having high
concentrations of minority and low-income populations;
and
(D) a unit of general local government, as such
term is defined in section 102 of the Housing and
Community Development Act of 1974 (42 U.S.C. 5302).
(2) Eligible home.--The term ``eligible home'' means a
residential dwelling that--
(A) consists of 1 to 4 dwelling units; and
(B) will be occupied by the qualified homebuyer as
the primary residence of the homebuyer.
(3) Eligible mortgage loan.--The term ``eligible mortgage
loan'' means a single-family residential mortgage loan that--
(A) meets the underwriting requirements and dollar
amount limitations for acquisition by the Federal
National Mortgage Association or the Federal Home Loan
Mortgage Corporation;
(B) is made, insured, or guaranteed under any
program administered by the Secretary;
(C) is made, insured, or guaranteed by the Rural
Housing Administrator of the Department of Agriculture;
(D) is a qualified mortgage, as such term is
defined in section 129C(b)(2) of the Truth in Lending
Act (15 U.S.C. 1639c(b)(2)); or
(E) is made, insured, or guaranteed for the benefit
of a veteran.
(4) First generation homebuyer.--The term ``first-
generation homebuyer'' means a homebuyer that is, as attested
by the homebuyer--
(A) an individual--
(i) whose parents or legal guardians do
not, or did not at the time of their death, to
the best of the individual's knowledge, have
any present ownership interest in a residence
in any State, excluding ownership of heir
property or ownership of chattel; and
(ii) whose spouse or domestic partner has
not, during the 3-year period ending upon
acquisition of the eligible home to be acquired
using such assistance, had any present
ownership interest in a residence in any State,
excluding ownership of heir property or
ownership of chattel, whether the individual is
a co-borrower on the loan or not; or
(B) an individual who has at any time been placed
in foster care or institutional care whose spouse or
domestic partner has not, during the 3-year period
ending upon acquisition of the eligible home to be
acquired using such assistance, had any ownership
interest in a residence in any State, excluding
ownership of heir property or ownership of chattel,
whether such individuals are co-borrowers on the loan
or not.
(5) Heir property.--The term ``heir property'' means
residential property for which title passed by operation of law
through intestacy and is held by two or more heirs as tenants
in common.
(6) Ownership interest .--The term ``ownership interest''
means any ownership, excluding any interest in heir property,
in--
(A) real estate in fee simple;
(B) a leasehold on real estate under a lease for
not less than ninety-nine years which is renewable; or
(C) a fee interest in, or long-term leasehold
interest in, real estate consisting of a one-family
unit in a multifamily project, including a project in
which the dwelling units are attached, or are
manufactured housing units, semi-detached, or detached,
and an undivided interest in the common areas and
facilities which serve the project.
(7) Qualified homebuyer.--The term ``qualified homebuyer''
means a homebuyer--
(A) having an annual household income that is less
than or equal to--
(i) 120 percent of median income, as
determined by the Secretary, for--
(I) the area in which the home to
be acquired using such assistance is
located; or
(II) the area in which the place of
residence of the homebuyer is located;
or
(ii) 140 percent of the median income, as
determined by the Secretary, for the area
within which the eligible home to be acquired
using such assistance is located if the
homebuyer is acquiring an eligible home located
in a high-cost area;
(B) who is a first-time homebuyer, as such term is
defined in section 104 of the Cranston-Gonzalez
National Affordable Housing Act (42 U.S.C. 12704),
except that for the purposes of this section the
reference in such section 104 to title II shall be
considered to refer to this section, and except that
ownership of heir property shall not be treated as
owning a home for purposes of determining whether a
borrower qualifies as a first-time homebuyer; and
(C) who is a first-generation homebuyer.
(8) Secretary.--The term ``Secretary'' means the Secretary
of Housing and Urban Development.
(9) Shared equity homeownership program.--
(A) In general.--The term ``shared equity
homeownership program'' means affordable homeownership
preservation through a resale restriction program
administered by a community land trust, other nonprofit
organization, or State or local government or
instrumentalities.
(B) Affordability requirements.--Any such program
under subparagraph (A) shall--
(i) provide affordable homeownership
opportunities to households; and
(ii) utilize a ground lease, deed
restriction, subordinate loan, or similar
mechanism that includes provisions ensuring
that the program shall--
(I) maintain the homeownership unit
as affordable for subsequent very low-,
low-, or moderate-income families for
an affordability term of at least 30
years after recordation;
(II) apply a resale formula that
limits the homeowner's proceeds upon
resale; and
(III) provide the program
administrator or such administrator's
assignee a preemptive option to
purchase the homeownership unit from
the homeowner at resale.
(10) State.--The term ``State'' means any State of the
United States, the District of Columbia, the Commonwealth of
Puerto Rico, the United States Virgin Islands, Guam, the
Commonwealth of the Northern Mariana Islands, and American
Samoa.
(f) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40202. HOME LOAN PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any amounts in the
Treasury not otherwise appropriated, to remain available until
September 30, 2031--
(1) $4,000,000,000 to the Secretary of Housing and Urban
Development for the cost of guaranteed or insured loans and
other obligations, including the cost of modifying such loans,
under subsection (e)(1)(A);
(2) $500,000,000 to the Secretary of Housing and Urban
Development for costs of carrying out the program under
paragraph (1) and programs of the Federal Housing
Administration and the Government National Mortgage Association
generally, including information technology, financial
reporting, and other cross-program costs in support of programs
administered by the Secretary in this title, and other costs;
(3) $150,000,000 to the Secretary of Agriculture for the
cost of guaranteed and insured loans and other obligations,
including the cost of modifying such loans, under subsection
(e)(1)(B);
(4) $50,000,000 to the Secretary of Agriculture for the
costs of carrying out the program under paragraph (3) and
programs of the Rural Housing Service generally, including
information technology and financial reporting in support of
the Program administered by the Secretary of Agriculture in
this title; and
(5) $300,000,000 to the Secretary of Treasury for the costs
of carrying out the program under this section.
(b) Use of Funds.--
(1) In general.--
(A) The Secretary of Housing and Urban Development
and the Secretary of Agriculture shall use the funds
provided under subsections (a)(1), (a)(2), (a)(3), and
(a)(4) to carry out the programs under subsections
(a)(1) and (a)(3) to make covered mortgage loans.
(B) The Secretary of the Treasury shall use the
funds provided under subsections (a)(5) and (b)(2) to--
(i) purchase, on behalf of the Secretary of
Housing and Urban Development, securities that
are secured by covered mortgage loans, and
sell, manage, and exercise any rights received
in connection with, any financial instruments
or assets acquired pursuant to the authorities
granted under this section, including, as
appropriate, establishing and using vehicles to
purchase, hold, and sell such financial
instruments or assets;
(ii) designate one or more banks, security
brokers or dealers, asset managers, or
investment advisers, as a financial agent of
the Federal Government to perform duties
related to authorities granted under this
section; and
(iii) use the services of the Department of
Housing and Urban Development on a reimbursable
basis, and the Secretary of Housing and Urban
Development is authorized to provide services
as requested by the Secretary of Treasury using
all authorities vested in or delegated to the
Department of Housing and Urban Development.
(2) Transfer of amounts to treasury.--Such portions of the
appropriation to the Secretary of Housing and Urban Development
shall be transferred by the Secretary of Housing and Urban
Development to the Department of the Treasury from time-to-time
in an amount equal to, as determined by the Secretary of the
Treasury in consultation with the Secretary of Housing and
Urban Development, the amount necessary for the purchase of
securities under the Program during the period for which the
funds are intended to be available.
(3) Use of proceeds.--Revenues of and proceeds from the
sale, exercise, or surrender of assets purchased or acquired
under the Program under this section shall be available to the
Secretary of the Treasury through September 30, 2031, for
purposes of purchases under subsection (b)(1)(B)(i).
(c) Limitation on Aggregate Loan Insurance or Guarantee
Authority.--The aggregate original principal obligation of all covered
mortgage loans insured or guaranteed under subsection (e)(1)(A) of this
section may not exceed $48,000,000,000, and under section (e)(1)(B) may
not exceed $12,000,000,000.
(d) GNMA Guarantee Authority and Fee.--To carry out the purposes of
this section, the Government National Mortgage Association may enter
into new commitments to issue guarantees of securities based on or
backed by mortgages insured or guaranteed under this section, not
exceeding $60,000,000,000, and shall collect guaranty fees consistent
with section 306(g)(1) of the National Housing Act (12 U.S.C.
1721(g)(1)) that are paid at securitization.
(e) Definitions.--In this section:
(1) Covered mortgage loan.--
(A) In general.--The term ``covered mortgage loan''
means, for purposes of the Program established by the
Secretary of Housing and Urban Development, a mortgage
loan that--
(i) is insured by the Federal Housing
Administration pursuant to section 203(b) of
the National Housing Act, subject to the
eligibility criteria set forth in this
subsection, and has a case number issued on or
before December 31, 2029;
(ii) is made for an original term of 20
years with a monthly mortgage payment of
principal and interest that is not more than
110 percent and not less than 100 percent of
the monthly payment of principal, interest, and
periodic mortgage insurance premium associated
with a newly originated 30-year mortgage loan
with the same loan balance insured by the
agency as determined by the Secretary;
(iii) subject to subparagraph (C) of this
paragraph and notwithstanding section 203(c)(2)
of the National Housing Act (12 U.S.C.
1709(c)(2)), has a mortgage insurance premium
of not more than 4 percent of the loan balance
that is paid at closing, financed into the
principal balance of the loan, paid through an
annual premium, or a combination thereof;
(iv) involves a rate of interest that is
fixed over the term of the mortgage loan; and
(v) is secured by a single-family residence
that is the principal residence of an eligible
homebuyer.
(B) The term ``covered mortgage loan'' means, for
purposes of the Program established by the Secretary of
Agriculture, a loan guaranteed under section 502(h) of
the Housing Act of 1949 (42 U.S.C. 1472(h)) that--
(i) notwithstanding section 502(h)(7)(A) of
the Housing Act of 1949 (42 U.S.C.
1472(h)(7)(A)), is made for an original term of
20 years with a monthly mortgage payment of
principal and interest that is not more than
110 percent and not less than 100 percent of
the monthly payment of principal, interest, and
loan guarantee fee associated with a newly
originated 30-year mortgage loan with the same
loan balance guaranteed by the agency as
determined by the Secretary; and
(ii) subject to subparagraph (C) of this
paragraph and notwithstanding section
502(h)(8)(A) of the Housing Act of 1949 (42
U.S.C. 1472(h)(8)(A)), has a loan guarantee fee
of not more than 4 percent of the principal
obligation of the loan.
(C) Waiver and alternative requirements.--The
Secretary of Housing and Urban Development and the
Secretary of Agriculture, in consultation with the
Secretary of the Treasury, and notwithstanding
paragraph (8)(A) of section 502(h) of the Housing Act
of 1949 (42 U.S.C. 1472(h)(8)(A)) for purposes of the
Program established by the Secretary of Agriculture,
may waive or specify alternative requirements for
subsection (e)(1)(A)(ii) or (e)(1)(B)(i) for covered
mortgage loans in connection with the use of amounts
made available under this section upon a finding that
the waiver or alternative requirement is necessary to
facilitate the use of amounts made available under this
section.
(2) Eligible homebuyer.--The term ``eligible homebuyer''
means an individual who--
(A) for purposes of the Program established by the
Secretary of Housing and Urban Development--
(i) has an annual household income that is
less than or equal to--
(I) 120 percent of median income
for the area, as determined by the
Secretary of Housing and Urban
Development for--
(aa) the area in which the
home to be acquired using such
assistance is located; or
(bb) the area in which the
place of residence of the
homebuyer is located; or
(II) if the homebuyer is acquiring
an eligible home that is located in a
high-cost area, 140 percent of the
median income, as determined by the
Secretary, for the area within which
the eligible home to be acquired using
assistance provided under this section
is located;
(ii) is a first-time homebuyer, as defined
in paragraph (4) of this subsection; and
(iii) is a first-generation homebuyer as
defined in paragraph (3) of this subsection;
(B) for purposes of the Program established by the
Secretary of Agriculture--
(i) meets the applicable requirements in
section 502(h) of the Housing Act of 1949 (42
U.S.C. 1472(h)); and
(ii) is a first-time homebuyer as defined
in paragraph (4) of this subsection and a
first-generation homebuyer as defined in
paragraph (3) of this subsection.
(3) First-generation homebuyer.--The term ``first-
generation homebuyer'' means a homebuyer that, as attested by
the homebuyer, is--
(A) an individual--
(i) whose parents or legal guardians do
not, or did not at the time of their death, to
the best of the individual's knowledge, have
any present ownership interest in a residence
in any State or ownership of chattel, excluding
ownership of heir property; and
(ii) whose spouse, or domestic partner has
not, during the 3-year period ending upon
acquisition of the eligible home to be acquired
using such assistance, have any present
ownership interest in a residence in any State,
excluding ownership of heir property or
ownership of chattel, whether the individual is
a co-borrower on the loan or not; or
(B) an individual who has at any time been placed
in foster care or institutional care whose spouse or
domestic partner has not, during the 3-year period
ending upon acquisition of the eligible home to be
acquired using such assistance, had any ownership
interest in a residence in any State, excluding
ownership of heir property or ownership of chattel,
whether such individuals are co-borrowers on the loan
or not.
(4) First-time homebuyer.--The term ``first-time
homebuyer'' means a homebuyer as defined in section 104 of the
Cranston-Gonzalez National Affordable Housing Act (42 U.S.C.
12704), except that for the purposes of this section the
reference in such section 12704(14) to title II shall be
considered to refer to this section, and except that ownership
of heir property shall not be treated as owning a home for
purposes of determining whether a borrower qualifies as a
first-time homebuyer.
(5) Heir property.--The term ``heir property'' means
residential property for which title passed by operation of law
through intestacy and is held by two or more heirs as tenants
in common.
(6) Ownership interest.--The term ``ownership interest''
means any ownership, excluding any interest in heir property,
in--
(A) real estate in fee simple;
(B) a leasehold on real estate under a lease for
not less than ninety-nine years which is renewable; or
(C) a fee interest in, or long-term leasehold
interest in, real estate consisting of a one-family
unit in a multifamily project, including a project in
which the dwelling units are attached, or are
manufactured housing units, semi-detached, or detached,
and an undivided interest in the common areas and
facilities which serve the project.
(7) State.--The term ``State'' means the States of the
United States, the District of Columbia, the Commonwealth of
Puerto Rico, the Commonwealth of the Northern Mariana Islands,
Guam, the Virgin Islands, American Samoa, the Trust Territory
of the Pacific Islands, and any other territory or possession
of the United States.
(f) Reliance on Borrower Attestations.--No additional documentation
beyond the borrower's attestation shall be required to demonstrate
eligibility under clauses (ii) and (iii) of subsection (e)(2)(A) and
clause (ii) of subsection (e)(2)(B) and no State, eligible entity, or
creditor shall be subject to liability based on the accuracy of such
attestation.
(g) Implementation.--The Secretary of Housing and Urban
Development, the Secretary of Agriculture, and the Secretary of
Treasury shall have authority to issue such regulations, notices, or
other guidance, forms, instructions, and publications to carry out the
programs, projects, or activities authorized under this section to
ensure that such programs, projects, or activities are completed in a
timely and effective manner.
SEC. 40203. HUD-INSURED SMALL DOLLAR MORTGAGE DEMONSTRATION PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2022, out of any money in the Treasury not otherwise appropriated, to
remain available until September 30, 2031--
(1) $76,000,000 for a program to increase access to small-
dollar mortgages, as defined in subsection (b), which may
include payment of incentives to lenders, adjustments to terms
and costs, individual financial assistance, technical
assistance to lenders and certain financial institutions to
help originate loans, lender and borrower outreach, and other
activities;
(2) $10,000,000 for the cost of insured or guaranteed
loans, including the cost of modifying loans; and
(3) $14,000,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and programs in the Office of Housing generally, including
information technology, financial reporting, research and
evaluations, fair housing and fair lending compliance, and
other cross-program costs in support of programs administered
by the Secretary in this title, and other costs.
(b) Small-dollar Mortgage.--For purposes of this section, the term
``small-dollar mortgage'' means a forward mortgage that--
(1) has an original principal balance of $100,000 or less;
(2) is secured by a one- to four-unit property that is the
mortgagor's principal residence; and
(3) is insured or guaranteed by the Secretary.
(c) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
SEC. 40204. INVESTMENTS IN RURAL HOMEOWNERSHIP.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Rural Housing Service of the Department of
Agriculture for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, to remain available until expended--
(1) $90,000,000 for providing single family housing repair
grants under section 504(a) of the Housing Act of 1949 (42
U.S.C. 1474(a)), subject to the terms and conditions in
subsection (b) of this section;
(2) $10,000,000 for administrative expenses of the Rural
Housing Service of the Department of Agriculture that in whole
or in part support activities funded by this section and
related activities.
(b) Terms and Conditions.--
(1) Eligibility.--Eligibility for grants from amounts made
available by subsection (a)(1) shall not be subject to the
limitations in section 3550.103(b) of title 7, Code of Federal
Regulations.
(2) Uses.--Notwithstanding the limitations in section
3550.102(a) of title 7, Code of Federal Regulations, grants
from amounts made available by subsection (a)(2) shall be
available for the eligible purposes in section 3550.102(b) of
title 7, Code of Federal Regulations.
(c) Implementation.--The Administrator of the Rural Housing Service
shall have authority to issue such regulations, notices, or other
guidance, forms, instructions, and publications to carry out the
programs, projects, or activities authorized under this section to
ensure that such programs, projects, or activities are completed in a
timely and effective manner.
Subtitle D--HUD Administration, Capacity Building, Technical
Assistance, and Agency Oversight
SEC. 40301. PROGRAM ADMINISTRATION, TRAINING, TECHNICAL ASSISTANCE,
CAPACITY BUILDING, AND OVERSIGHT.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated,--
(1) $949,250,000 to the Secretary of Housing and Urban
Development for--
(A) the costs to the Secretary of administering and
overseeing the implementation of this title and the
Department's programs generally, including information
technology, inspections of housing units, research and
evaluation, financial reporting, and other costs; and
(B) new awards or increasing prior awards to
provide training, technical assistance, and capacity
building related to the Department's programs,
including direct program support to program recipients
throughout the country, including insular areas, that
require such assistance with daily operations;
(2) $43,250,000 to the Office of Inspector General of the
Department of Housing and Urban Development for necessary
salaries and expenses for conducting oversight of amounts
provided by this title;
(3) $5,000,000 to the Office of Inspector General of the
Department of the Treasury for necessary salaries and expenses
for conducting oversight of amounts provided by this title; and
(4) $2,500,000 to the Office of Inspector General of the
Department of the Agriculture for necessary salaries and
expenses for conducting oversight of amounts provided by this
title.
Amounts appropriated by this section shall remain available until
September 30, 2031.
(b) Implementation.--The Secretary of Housing and Urban Development
shall have authority to issue such regulations, notices, or other
guidance, forms, instructions, and publications to carry out the
programs, projects, or activities authorized under this section to
ensure that such programs, projects, or activities are completed in a
timely and effective manner.
SEC. 40302. COMMUNITY-LED CAPACITY BUILDING.
(a) Appropriation.--In addition to amounts otherwise made
available, there is appropriated to the Secretary of Housing and Urban
Development (in this section referred to as the ``Secretary'') for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated--
(1) $90,000,000 for competitively awarded funds for
technical assistance and capacity building to non-Federal
entities, including grants awarded to nonprofit organizations
to provide technical assistance activities to community
development corporations, community housing development
organizations, community land trusts, nonprofit organizations
in insular areas, and other mission-driven and nonprofit
organizations that target services to low-income and socially
disadvantaged populations, and provide services in
neighborhoods having high concentrations of minority, low-
income, or socially disadvantaged populations to--
(A) provide training, education, support, and
advice to enhance the technical and administrative
capabilities of community development corporations,
community housing development organizations, community
land trusts, and other mission-driven and nonprofit
organizations undertaking affordable housing
development, acquisition, preservation, or
rehabilitation activities;
(B) provide predevelopment assistance to community
development corporations, community housing development
organizations, and other mission-driven and nonprofit
organizations undertaking affordable housing
development, acquisition, preservation, or
rehabilitation activities; and
(C) carry out such other activities as may be
determined by the grantees in consultation with the
Secretary; and
(2) $10,000,000 for the costs to the Secretary of
administering and overseeing the implementation of this section
and the Department's technical assistance programs generally,
including information technology, research and evaluations,
financial reporting, and other cross-program costs in support
of programs administered by the Secretary in this title and
other costs.
Amounts appropriated by this section shall remain available until
September 30, 2031.
(b) Implementation.--The Secretary shall have authority to issue
such regulations, notices, or other guidance, forms, instructions, and
publications to carry out the programs, projects, or activities
authorized under this section to ensure that such programs, projects,
or activities are completed in a timely and effective manner.
Subtitle E--Economic Development
SEC. 40401. MINORITY BUSINESS DEVELOPMENT AGENCY.
In addition to amounts otherwise available, there is appropriated
to the Minority Business Development Agency of the Department of
Commerce for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated--
(1) $200,000,000, to remain available until September 30,
2026, for entering into agreements with minority-serving
institutions of higher education or consortiums of institutions
of higher education that are led by minority-serving
institutions of higher education to operate a rural business
center to assist minority business enterprises located in rural
areas, priority for which shall be given to institutions that
have financial need and are located in areas that have a
significant population of socially or economically
disadvantaged individuals; and
(2) $1,000,000,000, to remain available until September 30,
2026, for entering into grants and agreements to--
(A) assist the formation and growth of minority
business enterprises;
(B) establish and provide Federal assistance to
minority business centers, specialty centers, and
minority business enterprises;
(C) make grants to private, nonprofit organizations
that can demonstrate that a primary activity of the
organization is to provide services to minority
business enterprises, priority for which shall be given
to organizations located in a Federally recognized area
of economic distress; and
(D) provide grants and assistance to minority-
serving institutions of higher education to develop and
implement entrepreneurship curricula and participate in
the business center program of the Minority Business
Development Agency; and
(3) $400,000,000, to remain available until September 30,
2029, to--
(A) establish not less than 5 regional offices of
the Minority Business Development Agency, 1 of which
shall be established in each region of the United
States, as determined by the Secretary;
(B) assist the formation and growth of minority
business enterprises;
(C) collect data relating to the needs and
development of minority business enterprises;
(D) annually review the status of problems and
programs relating to capital formation by minority
business enterprises; and
(E) carry out this section.
SEC. 40402. ENHANCED USE OF DEFENSE PRODUCTION ACT OF 1950.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money at the
Treasury not otherwise appropriated, $500,000,000, to remain available
until September 30, 2025, to carry out the Defense Production Act of
1950 in accordance with subsection (b).
(b) Use.--Amounts appropriated by subsection (a) shall be used to
create, maintain, protect, expand, or restore the domestic industrial
base capabilities essential for national and economic security.
SEC. 40403. SUPPORTING FACTORY-BUILT HOUSING THROUGH SSBCI.
(a) In General.--Section 3009 of the State Small Business Credit
Initiative Act of 2010 (12 U.S.C. 5708) is amended--
(1) in subsection (c), by striking ``at the end of the 7-
year period beginning on March 11, 2021'' and inserting ``on
September 30, 2030''; and
(2) by adding at the end the following:
``(f) Additional Technical Assistance With Respect to Factory-built
Housing Sector.--The Secretary shall contract with legal, accounting,
and financial advisory firms to provide technical assistance to
existing and prospective business enterprises within the factory-built
housing sector applying to--
``(1) State programs under the Program; and
``(2) other State or Federal programs that support small
businesses.''.
(b) Appropriation.--In addition to amounts otherwise available,
there is hereby appropriated to the Secretary of the Treasury for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $25,000,000, to remain available until September 30,
2030, to carry out the amendments made by subsection (a).
TITLE V--COMMITTEE ON HOMELAND SECURITY
SEC. 50001. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.
(a) Improving Federal System Cybersecurity.--In addition to amounts
otherwise made available, there is appropriated to the Cybersecurity
and Infrastructure Security Agency for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $100,000,000, to
remain available until September 30, 2031, for cybersecurity risk
mitigation.
(b) Cybersecurity Training.--In addition to amounts otherwise made
available, there is appropriated to the Cybersecurity and
Infrastructure Security Agency for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $15,000,000, to remain
available until September 30, 2031, for the Cybersecurity Education and
Training Assistance Program, Federal assistance grants under the
Cybersecurity Education and Training Assistance Program, and necessary
mission support activities.
(c) Cybersecurity Awareness, Training, and Workforce Development.--
In addition to amounts otherwise made available, there is appropriated
to the Cybersecurity and Infrastructure Security Agency for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2031, for
improving cybersecurity awareness, training, and workforce development,
including necessary mission support activities.
(d) Multi-State Information Sharing and Analysis Center.--In
addition to amounts otherwise made available, there is appropriated to
the Cybersecurity and Infrastructure Security Agency for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$35,000,000, to remain available until September 30, 2031, for Federal
assistance through cooperative agreements with the Multi-State
Information Sharing and Analysis Center.
(e) Cybersentry.--In addition to amounts otherwise made available,
there is appropriated to the Cybersecurity and Infrastructure Security
Agency for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $50,000,000, to remain available until
September 30, 2031, for the purpose of protecting critical
infrastructure industrial control systems and the CyberSentry program.
(f) Cloud Security.--In addition to amounts otherwise made
available, there is appropriated to the Cybersecurity and
Infrastructure Security Agency for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until September 30, 2031, for the purpose of executing the
secure cloud architecture activities, migration advisory services, and
cloud threat hunting capabilities of the Cybersecurity and
Infrastructure Security Agency.
(g) Industrial Control Systems Security.--In addition to amounts
otherwise made available, there is appropriated to the Cybersecurity
and Infrastructure Security Agency for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $50,000,000, to
remain available until September 30, 2031, for the purpose of
researching and developing the means by which to secure operational
technology and industrial control systems against security
vulnerabilities (as such term is defined in section 102(17) of the
Cybersecurity Information Sharing Act of 2015 (6 U.S.C. 1501(17)).
SEC. 50002. CYBERSECURITY ASSISTANCE.
(a) State and Local Cybersecurity Recruitment and Training.--In
addition to amounts otherwise made available, there is appropriated for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $80,000,000, to remain available until September 30,
2031, to the Administrator of the Federal Emergency Management Agency,
in consultation with the Cybersecurity and Infrastructure Security
Agency, to award grants, contracts, or cooperative agreements to State,
local, Tribal, and territorial governments for cybersecurity
recruitment and training to enhance efforts to address cybersecurity
risks (as defined in paragraph (2) of section 2201 of the Homeland
Security Act) and cybersecurity threats (as defined in paragraph (3) of
section 2201 of the Homeland Security Act).
(b) Migration to .gov Domain.--In addition to amounts otherwise
made available, there is appropriated for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $20,000,000, to
remain available until September 30, 2031, to the Administrator of the
Federal Emergency Management Agency, in consultation with the
Cybersecurity and Infrastructure Security Agency, to award grants,
contracts, or cooperative agreements to State, local, Tribal, and
territorial governments to carry out activities to migrating the online
services of such governments to the .gov internet domain.
(c) Limitation.--The Administrator of the Federal Emergency
Management Agency may not use amounts appropriated under this section
for activities under the National Flood Insurance Act of 1968 or a
function of the Federal Emergency Management Agency relating to that
Act.
SEC. 50003. NONPROFIT SECURITY GRANT PROGRAM.
(a) High-risk Urban Areas.--In addition to amounts otherwise
available, there is appropriated, out of any money in the Treasury not
otherwise appropriated, $50,000,000, to remain available until
September 30, 2031, to the Administrator of Federal Emergency
Management Agency for the Nonprofit Security Grant Program for grants
to nonprofits under the Urban Area Security Initiative.
(b) Other Areas.--In addition to amounts otherwise available, there
is appropriated, out of any money in the Treasury not otherwise
appropriated, $50,000,000, to remain available until September 30,
2031, to the Administrator of the Federal Emergency Management Agency
for the Nonprofit Security Grant Program for grants to nonprofits under
the State Homeland Security Grant Program.
(c) Limitation.--The Administrator of the Federal Emergency
Management Agency may not use amounts appropriated under this section
for activities under the National Flood Insurance Act of 1968 or a
function of the Federal Emergency Management Agency relating to that
Act.
SEC. 50004. OFFICE OF CHIEF READINESS SUPPORT OFFICER.
In addition to the amounts otherwise available, there is
appropriated to the Secretary of Homeland Security for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$900,000,000, to remain available until September 30, 2028, for the
Office of the Chief Readiness Support Officer to carry out
sustainability and environmental programs.
TITLE VI--COMMITTEE ON THE JUDICIARY
Subtitle A--Immigration Provisions
SEC. 60001. PROTECTIONS AND WORK PERMITS.
(a) In General.--The Secretary of Homeland Security shall--
(1) under section 212(d)(5) of the Immigration and
Nationality Act (8 U.S.C. 1182(d)(5)) and consistent with this
section, parole into the United States for a period of 5 years
or until September 30, 2031, whichever is earlier, an alien
described in subsection (b), if such alien--
(A) files an application for parole after the date
of the enactment of this section;
(B) pays an administrative fee in an amount
sufficient to cover the cost of processing the
application; and
(C) completes security and law enforcement
background checks to the satisfaction of the Secretary;
and
(2) for the period during which an alien is paroled into
the United States under paragraph (1) and any period in which
such parole is extended under subsection (c)--
(A) provide employment and travel authorization to
such alien; and
(B) deem such alien eligible for a driver's license
or identification card under section 202 of the REAL ID
Act of 2005 (division B of Public Law 109-13; 49 U.S.C.
30301 note).
(b) Aliens Described.--An alien is described in this subsection if
the alien--
(1) before January 1, 2011--
(A) was inspected and admitted to the United
States;
(B) entered the United States without inspection;
or
(C) was paroled into the United States;
(2) has continuously resided in the United States since
such entry; and
(3) is not inadmissible pursuant to paragraph (2), (3),
(6)(E), (8), (10)(A), (10)(C), or (10)(D) of section 212(a) of
the Immigration and Nationality Act (8 U.S.C. 1182(a)).
(c) Extension.--Consistent with the requirements under subsection
(a), and based on the policies and implementing guidance issued
pursuant to this section and in effect when parole was initially
granted to the alien under this section, the Secretary of Homeland
Security shall extend a grant of parole for an alien described in
subsection (b) from the date the initial parole period expires until
September 30, 2031.
(d) Revocation.--The Secretary of Homeland Security may not revoke
parole granted to an alien under subsection (a) unless the Secretary
determines that such alien is ineligible for parole under subsection
(b) based on the policies and implementing guidance in effect when
parole was initially granted to the alien under this section.
(e) Clarifications.--
(1) In general.--An alien paroled under this section shall
not be counted for purposes of the calculation under section
201(c)(4) of the Immigration and Nationality Act (8 U.S.C.
1151(c)(4)).
(2) Other relief.--Nothing in this section shall limit the
existing authority of the Secretary of Homeland Security to
provide administrative or statutory relief to aliens on an
individual or class-wide basis.
(f) Confidentiality of Information.--The Secretary of Homeland
Security may not disclose information provided in any application filed
under this section to U.S. Immigration and Customs Enforcement, U.S.
Customs and Border Protection, or any designee of either such entity or
use such information for purposes of immigration enforcement.
(g) Interim Rules.--Not later than 90 days after the date of the
enactment of this section, the Secretary of Homeland Security shall
publish in the Federal Register, interim final rules implementing this
section and shall, not later than 90 days after such rules are
published, begin accepting and adjudicating applications for parole
under subsection (a)(1)(A).
SEC. 60002. RECAPTURE OF UNUSED IMMIGRANT VISA NUMBERS.
(a) Ensuring Future Use of All Immigrant Visas.--Section
201(c)(1)(B)(ii) of the Immigration and Nationality Act (8 U.S.C.
1151(c)(1)(B)(ii)) is amended to read as follows:
``(ii) In no case shall the number computed
under subparagraph (A) be less than the sum
of--
``(I) 226,000; and
``(II) the number computed under
paragraph (3).''.
(b) Recapturing Unused Visas.--Section 201 of the Immigration and
Nationality Act (8 U.S.C. 1151) is amended by adding at the end the
following:
``(g) Recapturing Unused Visas.--
``(1) Family-sponsored visas.--
``(A) In general.--Notwithstanding the numerical
limitations set forth in this section or in sections
202 or 203, beginning in fiscal year 2022, the number
of family-sponsored immigrant visas that may be issued
under section 203(a) shall be increased by the number
computed under subparagraph (B).
``(B) Unused visas.--The number computed under this
subparagraph is the difference, if any, between--
``(i) the difference, if any, between--
``(I) the number of visas that were
originally made available to family-
sponsored immigrants under section
201(c)(1) for fiscal years 1992 through
2021, setting aside any unused visas
made available to such immigrants in
such fiscal years under section
201(c)(3); and
``(II) the number of visas
described in subclause (I) that were
issued under section 203(a), or, in
accordance with section 201(d)(2)(C),
under section 203(b); and
``(ii) the number of visas resulting from
the calculation under clause (i) issued under
section 203(a) after fiscal year 2021.
``(2) Employment-based visas.--
``(A) In general.--Notwithstanding the numerical
limitations set forth in this section or in sections
202 or 203, beginning in fiscal year 2022, the number
of employment-based immigrant visas that may be issued
under section 203(b) shall be increased by the number
computed under subparagraph (B).
``(B) Unused visas.--The number computed under this
paragraph is the difference, if any, between--
``(i) the difference, if any, between--
``(I) the number of visas that were
originally made available to
employment-based immigrants under
section 201(d)(1) for fiscal years 1992
through 2021, setting aside any unused
visas made available to such immigrants
in such fiscal years under section
201(d)(2); and
``(II) the number of visas
described in subclause (I) that were
issued under section 203(b), or, in
accordance with section 201(c)(3)(C),
under section 203(a); and
``(ii) the number of visas resulting from
the calculation under clause (i) issued under
section 203(b) after fiscal year 2021.
``(3) Diversity visas.--Notwithstanding section
204(a)(1)(I)(ii)(II), an immigrant visa for an alien selected
in accordance with section 203(e)(2) in fiscal year 2017, 2018,
2019, 2020, or 2021 shall remain available to such alien (and
the spouse and children of such alien) if--
``(A) the alien was refused a visa, prevented from
seeking admission, or denied admission to the United
States solely because of Executive Order 13769,
Executive Order 13780, Presidential Proclamation 9645,
or Presidential Proclamation 9983; or
``(B) because of restrictions or limitations on
visa processing, visa issuance, travel, or other
effects associated with the COVID-19 public health
emergency--
``(i) the alien was unable to receive a
visa interview despite submitting an Online
Immigrant Visa and Alien Registration
Application (Form DS-260) to the Secretary of
State; or
``(ii) the alien was unable to seek
admission or was denied admission to the United
States despite being approved for a visa under
section 203(c).''.
SEC. 60003. ADJUSTMENT OF STATUS.
Section 245 of the Immigration and Nationality Act (8 U.S.C. 1255)
is amended by adding at the end the following:
``(n) Visa Availability.--
``(1) In general.--Notwithstanding subsection (a)(3), the
Secretary of Homeland Security may accept for filing an
application for adjustment of status from an alien (and the
spouse and children of such alien), if such alien--
``(A) is the beneficiary of an approved petition
under section 204(a)(1);
``(B) pays a supplemental fee of $1,500, plus $250
for each derivative beneficiary; and
``(C) is otherwise eligible for such adjustment.
``(2) Exemption.--The Secretary of Homeland Security shall
exempt an alien (and the spouse and children of such alien)
from the numerical limitations described in sections 201, 202,
and 203, and the Secretary of Homeland Security may adjust the
status of such alien (and the spouse and children of such
alien) to lawful permanent resident, if such alien submits or
has submitted an application for adjustment of status and--
``(A) such alien--
``(i) is the beneficiary of an approved
petition under subparagraph (A)(i) or (B)(i)(I)
of section 204(a)(1) that bears a priority date
that is more than 2 years before the date the
alien requests an exemption from the numerical
limitations; and
``(ii) pays a supplemental fee of $2,500;
``(B) such alien--
``(i) is the beneficiary of an approved
petition under subparagraph (E) or (F) of
section 204(a)(1) that bears a priority date
that is more than 2 years before the date the
alien requests an exemption from the numerical
limitations; and
``(ii) pays a supplemental fee of $5,000;
or
``(C) such alien--
``(i) is the beneficiary of an approved
petition under subparagraph (H) of section
204(a)(1) that bears a priority date that is
more than 2 years before the date the alien
requests an exemption from the numerical
limitations; and
``(ii) pays a supplemental fee of $50,000.
``(3) Effective date.--
``(A) In general.--The provisions of this
subsection--
``(i) shall take effect on the earlier of
the date that is--
``(I) 180 days after the date of
the enactment of this subsection; or
``(II) May 1, 2022; and
``(ii) except as provided in subparagraph
(B), shall cease to have effect on September
30, 2031.
``(B) Continuation.--Paragraph (2) shall continue
in effect with respect to an alien who requested an
exemption of the numerical limitations and paid the
requisite fee prior to the date described in
subparagraph (A)(ii), until the Secretary of Homeland
Security renders a final administrative decision on
such application.''.
SEC. 60004. ADDITIONAL SUPPLEMENTAL FEES.
(a) Treasury.--The fees described in this section, section 60001,
and section 245(n) of the Immigration and Nationality Act, as added by
this subtitle--
(1) shall be deposited in the general fund of the Treasury;
and
(2) may not be waived, in whole or in part.
(b) Immigrant Visa Petitions.--In addition to any other fee
collected in connection with a petition described in this subsection,
the Secretary of Homeland Security shall collect a supplemental fee in
the amount of--
(1) $100 in connection with each petition filed under--
(A) section 204(a)(1)(A)(i) of the Immigration and
Nationality Act (8 U.S.C. 1154(a)(1)(A)(i)) for
classification by reason of a relationship described
under paragraph (1), (3), or (4) of section 203(a) of
such Act (8 U.S.C. 1153(a)); and
(B) section 204(a)(1)(B)(i)(I) of such Act (8
U.S.C. 1154(a)(1)(B)(i)(I));
(2) $800 in connection with each petition filed under
subparagraph (E) or (F) of section 204(a)(1) of the Immigration
and Nationality Act (8 U.S.C. 1154(a)(1)); and
(3) $15,000 in connection with each petition filed under
subparagraph (H) of section 204(a)(1) of the Immigration and
Nationality Act (8 U.S.C. 1154(a)(1)).
(c) Form I-94 or Form I-94W.--The Secretary of Homeland Security
shall collect from each individual who is admitted to the United States
as a nonimmigrant, and is issued an electronic or paper arrival/
departure record (Form I-94 or Form I-94W, or any successor form), a
fee of $19.
(d) Student and Exchange Visitors.--In addition to any other fee
collected from an approved institution of higher education, other
approved educational institution, or designated exchange visitor
program in the United States, in connection with nonimmigrants
described in subparagraph (F), (J), or (M) of section 101(a)(15) of the
Immigration and Nationality Act (8 U.S.C. 1101(a)(15)) enrolled in such
institution or program, the Secretary of Homeland Security shall
collect a supplemental fee of $250 for each such nonimmigrant.
(e) Permanent Resident Card Replacement.--In addition to any other
fee collected in connection with each Application to Replace Permanent
Resident Card (Form I-90, or any successor form), filed for purposes of
replacing an expired or expiring permanent resident card, the Secretary
of Homeland Security shall collect a supplemental fee of $500.
(f) Nonimmigrant Visa Petitions.--In addition to any other fee
collected in connection with a petition filed under section 214 of the
Immigration and Nationality Act (8 U.S.C. 1184), the Secretary of
Homeland Security shall collect a supplemental fee of $500 in
connection with each such petition for classification as a nonimmigrant
under subparagraph (E), (H)(i)(b), (L), (O), or (P) of section
101(a)(15) of such Act (8 U.S.C. 1101(a)(15)).
(g) Extend/change Status.--In addition to any other fee collected
in connection with each Application to Extend/Change Nonimmigrant
Status (Form I-539, or any successor form), the Secretary of Homeland
Security shall collect a supplemental fee of $500.
(h) Employment Authorization.--In addition to any other fee
collected in connection with an application for employment
authorization (Form I-765, or any successor form), the Secretary of
Homeland Security shall collect a supplemental fee of $500 for each
such application filed by an individual seeking such authorization as--
(1) the spouse of a nonimmigrant described in subparagraph
(E), (H), or (L) of section 101(a)(15) of the Immigration and
Nationality Act (8 U.S.C. 1101(a)(15));
(2) a nonimmigrant described in section 101(a)(15)(F) of
such Act (8 U.S.C. 1101(a)(15)(F)) to engage in optional
practical training; or
(3) as an applicant for adjustment of status under section
245(a) of such Act (8 U.S.C. 1255(a)).
(i) Effective Date.--The fees authorized by this section shall take
effect on the earlier of the date that is--
(1) 180 days after the date of the enactment of this Act;
and
(2) May 1, 2022.
SEC. 60005. U.S. CITIZENSHIP AND IMMIGRATION SERVICES.
In addition to amounts otherwise available, there is appropriated
to U.S. Citizenship and Immigration Services for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated,
$2,800,000,000, to remain available until expended, for the purpose of
increasing the capacity of U.S. Citizenship and Immigration Services to
adjudicate efficiently applications described in section 60001 of this
Act, and section 245(n) of the Immigration and Nationality Act (8
U.S.C. 1255(n)), as added by 60003 of this Act, and to reduce case
processing backlogs.
Subtitle B--Community Violence Prevention
SEC. 61001. FUNDING FOR COMMUNITY-BASED VIOLENCE INTERVENTION
INITIATIVES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Attorney General for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $2,500,000,000,
to remain available until September 30, 2031, for the purposes
described in subsection (b).
(b) Use of Funding.--The Attorney General, acting through the
Assistant Attorney General of the Office of Justice Programs, the
Director of the Office of Community Oriented Policing Services, and the
Director of the Office on Violence Against Women, shall use amounts
appropriated by subsection (a)--
(1) to award competitive grants or contracts to units of
local government, States, the District of Columbia, Indian
Tribes, nonprofit community-based organizations, victim
services providers, or other entities as determined by the
Attorney General, to support evidence-informed intervention
strategies to reduce community violence;
(2) to support training, technical assistance, research,
evaluation, and data collection on strategies to effectively
reduce community violence and ensure public safety; and
(3) to support research, evaluation, and data collection on
the differing impact of community violence on demographic
categories.
Subtitle C--Antitrust
SEC. 62001. ANTITRUST DIVISION.
In addition to amounts otherwise available, there is appropriated
to the Attorney General for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $500,000,000, to remain available
until September 30, 2031, for necessary expenses for the Department of
Justice Antitrust Division for carrying out work of the Division
related to competition or enforcement of the antitrust laws.
SEC. 62002. FEDERAL TRADE COMMISSION FUNDING FOR UNFAIR COMPETITION AND
ANTITRUST ENFORCEMENT WORK.
In addition to amounts otherwise available, there is appropriated
to the Federal Trade Commission for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $500,000,000 to remain
available until September 30, 2031, for carrying out work of the
Commission related to unfair methods of competition or enforcement of
the antitrust laws.
Subtitle D--Revenue Matters
SEC. 63001. ADDITIONAL APPROPRIATION FOR ENFORCEMENT RELATING TO
FEDERAL INCOME TAX EVASION.
In addition to amounts otherwise available, there is appropriated
to the Attorney General for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $498,000,000, to remain available
until September 30, 2030, for necessary expenses for the Department of
Justice Tax Division for purposes of enforcing Federal laws against tax
evasion, including by pursuing civil cases or prosecuting criminal
violations.
TITLE VII--COMMITTEE ON NATURAL RESOURCES
Subtitle A--Native American and Native Hawaiian Affairs
SEC. 70101. TRIBAL CLIMATE RESILIENCE.
(a) Tribal Climate Resilience and Adaptation.--In addition to
amounts otherwise available, there is appropriated to the Director of
the Bureau of Indian Affairs for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $441,000,000, to remain
available until September 30, 2031, for Tribal climate resilience and
adaptation programs.
(b) Bureau of Indian Affairs Fish Hatcheries.--In addition to
amounts otherwise available, there is appropriated to the Director of
the Bureau of Indian Affairs for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $19,600,000, to remain
available until September 30, 2031, for fish hatchery operations and
maintenance programs of the Bureau of Indian Affairs.
(c) Administration.--In addition to amounts otherwise available,
there is appropriated to the Director of the Bureau of Indian Affairs
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $9,400,000, to remain available until September 30, 2031,
for the administrative costs of carrying out this section. None of the
funds provided by this section shall be subject to cost-sharing or
matching requirements
(d) Small and Needy Program.--Amounts made available under this
section shall be excluded from the calculation of funds received by
those Tribal governments that participate in the ``Small and Needy''
program.
(e) Distribution; Use of Funds.--Amounts made available under this
section that are distributed to Indian Tribes and Tribal organizations
for services pursuant to a self-determination contract (as defined in
subsection (j) of section 4 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5304(j))) or a self-governance
compact entered into pursuant to subsection (a) of section 404 of the
Indian Self-Determination and Education Assistance Act (25 U.S.C.
5364(a))--
(1) shall be distributed on a 1-time basis;
(2) shall not be part of the amount required by subsections
(a) through (b) of section 106 of the Indian Self-Determination
and Education Assistance Act (25 U.S.C. 5325(a)-(b)); and
(3) shall only be used for the purposes identified under
the applicable subsection.
SEC. 70102. NATIVE HAWAIIAN CLIMATE RESILIENCE.
(a) Native Hawaiian Climate Resilience and Adaptation.--In addition
to amounts otherwise available, there is appropriated to the Senior
Program Director of the Office of Native Hawaiian Relations for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$49,000,000, to remain available until September 30, 2031, to carry
out, through financial assistance, technical assistance, direct
expenditure, grants, contracts, or cooperative agreements, climate
resilience and adaptation activities that serve the Native Hawaiian
Community.
(b) Administration.--In addition to amounts otherwise available,
there is appropriated to the Senior Program Director of the Office of
Native Hawaiian Relations for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $1,000,000, to remain available
until September 30, 2031, for the administrative costs of carrying out
this section. None of the funds provided by this section shall be
subject to cost-sharing or matching requirements.
SEC. 70103. TRIBAL ELECTRIFICATION PROGRAM.
(a) Tribal Electrification Program.--In addition to amounts
otherwise available, there is appropriated to the Director of the
Bureau of Indian Affairs for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $294,000,000, to remain available
until September 30, 2031, for--
(1) the provision of electricity to unelectrified Tribal
homes through renewable energy systems;
(2) transitioning electrified Tribal homes to renewable
energy systems; and
(3) associated home repairs and retrofitting necessary to
install the renewable energy systems authorized under
paragraphs (1) and (2).
(b) Administration.--In addition to amounts otherwise available,
there is appropriated to the Director of the Bureau of Indian Affairs
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $6,000,000, to remain available until September 30, 2031,
for the administrative costs of carrying out this section.
(c) Small and Needy Program.--Amounts made available under this
section shall be excluded from the calculation of funds received by
those Tribal governments that participate in the ``Small and Needy''
program.
(d) Distribution; Use of Funds.--Amounts made available under this
section that are distributed to Indian Tribes and Tribal organizations
for services pursuant to a self-determination contract (as defined in
subsection (j) of section 4 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5304(j))) or a self-governance
compact entered into pursuant to subsection (a) of section 404 of the
Indian Self-Determination and Education Assistance Act (25 U.S.C.
5364(a))--
(1) shall be distributed on a 1-time basis;
(2) shall not be part of the amount required by subsections
(a) through (b) of section 106 of the Indian Self-Determination
and Education Assistance Act (25 U.S.C. 5325(a)-(b)); and
(3) shall only be used for the purposes identified under
the applicable subsection.
SEC. 70104. EMERGENCY DROUGHT RELIEF FOR TRIBES.
In addition to amounts otherwise available, there is appropriated
to the Commissioner of the Bureau of Reclamation for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$25,000,000, to remain available until September 30, 2026, for near-
term drought relief actions to mitigate drought impacts for Indian
Tribes that are impacted by the operation of a Bureau of Reclamation
water project, including through direct financial assistance to address
drinking water shortages and to mitigate the loss of Tribal trust
resources.
SEC. 70105. NATIVE AMERICAN CONSULTATION RESOURCE CENTER.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of the Interior for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$33,000,000, to remain available until September 30, 2031, to establish
and administer a Native American Consultation Resource Center (the
authority for which shall expire on September 30, 2031) to provide
training and technical assistance to support Federal consultation and
coordination responsibilities relating to--
(1) the protection of the natural and cultural resources of
Native Americans;
(2) land use planning and development that impacts Tribal
Governments, Alaska Native Corporations, and the Native
Hawaiian Community; and
(3) infrastructure projects that impact Tribal Governments,
Alaska Native Corporations, and the Native Hawaiian Community.
(b) Definition.--In this section:
(1) Alaska native corporation.--The term ``Alaska Native
Corporation'' has the meaning given the term in subsection (m)
of section 3 of the Alaska Native Claims Settlement Act (43
U.S.C. 1602(m)).
(2) Native american.--The term ``Native American'' means--
(A) an Indian (as defined in subsection (d) of
section 4 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5304(d)));
(B) a Native Hawaiian (as defined in item (10) of
section 2 of the Native American Graves Protection and
Repatriation Act (25 U.S.C. 3001(10))); and
(C) a Native (as defined in subsection (b) of
section 3 of the Alaska Native Claims Settlement Act
(43 U.S.C. 1602(b))).
(3) Tribal government.--The term ``Tribal Government''
means the recognized governing body of any Indian or Alaska
Native tribe, band, nation, pueblo, village, community,
component band, or component reservation, individually
identified (including parenthetically) in the list published
most recently as of the date of enactment of this paragraph
pursuant to section 104 of the Federally Recognized Indian
Tribe List Act of 1994 (25 U.S.C. 5131).
SEC. 70106. INDIAN HEALTH SERVICE.
(a) Maintenance and Improvement.--In addition to amounts otherwise
available, there is appropriated to the Director of the Indian Health
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $945,000,000, to remain available until
September 30, 2031, for maintenance and improvement of facilities
operated by the Indian Health Service or pursuant to a self-
determination contract (as defined in subsection (j) of section 4 of
the Indian Self-Determination and Education Assistance Act (25 U.S.C.
5304(j))) or a self-governance compact entered into pursuant to
subsection (a) of section 404 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5364(a)).
(b) Mental Health and Substance Use Disorders.--In addition to
amounts otherwise available, there is appropriated to the Director of
the Indian Health Service for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $123,716,000, to remain available
until September 30, 2031, for mental health and substance use
prevention and treatment services, including facility renovation,
construction, or expansion relating to mental health and substance use
prevention and treatment services.
(c) Priority Health Care Facilities.--In addition to amounts
otherwise available, there is appropriated to the Director of the
Indian Health Service for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $1,000,000,000, to remain
available until September 30, 2031, for projects identified through the
health care facility priority system established and maintained
pursuant to subparagraph (A) of paragraph (1) of subsection (c) of
section 301 of the Indian Health Care Improvement Act (25 U.S.C.
1631(c)(1)(A)).
(d) Small Ambulatory.--In addition to amounts otherwise available,
there is appropriated to the Director of the Indian Health Service for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $40,000,000, to remain available until September 30,
2031, for small ambulatory construction.
(e) Urban Indian Organizations.--In addition to amounts otherwise
available, there is appropriated to the Director of the Indian Health
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $100,000,000, to remain available until
September 30, 2031, for, notwithstanding section 509 of the Indian
Health Care Improvement Act (25 U.S.C. 1659), the renovation,
construction, expansion, equipping, and improvement of facilities owned
or leased by an Urban Indian organization (as defined in item (29) of
section 4 of that Act (25 U.S.C. 1603(29))).
(f) Epidemiology Centers.--In addition to amounts otherwise
available, there is appropriated to the Director of the Indian Health
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $25,000,000, to remain available until
September 30, 2031, for the epidemiology centers established under
paragraphs (1) through (2) of subsection (a) of section 214 of the
Indian Health Care Improvement Act (25 U.S.C. 1621m(a)(1)-(2)).
(g) Environmental Health and Facilities Support Activities.--In
addition to amounts otherwise available, there is appropriated to the
Director of the Indian Health Service for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $113,284,000, to
remain available until September 30, 2031, for environmental health and
facilities support activities of the Indian Health Service.
(h) Distribution; Use of Funds.--Amounts appropriated under this
section that are distributed to Indian Tribes and Tribal organizations
for services pursuant to a self-determination contract (as defined in
subsection (j) of section 4 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5304(j))) or a self-governance
compact entered into pursuant to subsection (a) of section 404 of the
Indian Self-Determination and Education Assistance Act (25 U.S.C.
5364(a))--
(1) shall be distributed on a 1-time basis;
(2) shall not be part of the amount required by subsections
(a) through (b) of section 106 of the Indian Self-Determination
and Education Assistance Act (25 U.S.C. 5325(a)-(b)); and
(3) shall only be used for the purposes identified under
the applicable subsection.
SEC. 70107. TRIBAL PUBLIC SAFETY.
(a) Public Safety and Justice.--In addition to amounts otherwise
available, there is appropriated to the Assistant Secretary for Indian
Affairs for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $490,000,000, to remain available until
September 30, 2031, for public safety and justice programs and
construction.
(b) Administration.--In addition to amounts otherwise available,
there is appropriated to the Assistant Secretary for Indian Affairs for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $10,000,000, to remain available until September 30,
2031, for the administrative costs of carrying out this section.
(c) Small and Needy Program.--Amounts made available under this
section shall be excluded from the calculation of funds received by
those Tribal governments that participate in the ``Small and Needy''
program.
(d) Distribution; Use of Funds.--Amounts made available under this
section that are distributed to Indian Tribes and Tribal organizations
for services pursuant to a self-determination contract (as defined in
subsection (j) of section 4 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5304(j))) or a self-governance
compact entered into pursuant to subsection (a) of section 404 of the
Indian Self-Determination and Education Assistance Act (25 U.S.C.
5364(a))--
(1) shall be distributed on a 1-time basis;
(2) shall not be part of the amount required by subsections
(a) through (b) of section 106 of the Indian Self-Determination
and Education Assistance Act (25 U.S.C. 5325(a)-(b)); and
(3) shall only be used for the purposes identified under
the applicable subsection.
SEC. 70108. BUREAU OF INDIAN AFFAIRS AND TRIBAL ROADS.
(a) Roads.--In addition to amounts otherwise available, there is
appropriated to the Director of the Bureau of Indian Affairs for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$715,400,000, to remain available until September 30, 2026, for the
Bureau of Indian Affairs Road System and Tribal transportation
facilities (as defined in paragraph (31) of subsection (a) of section
101 of title 23, United States Code)--
(1) for road maintenance;
(2) for planning, design, construction, and reconstruction
activities; and
(3) to address the deferred road maintenance backlog at the
Bureau of Indian Affairs.
(b) Administration.--In addition to amounts otherwise available,
there is appropriated to the Director of the Bureau of Indian Affairs
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $14,600,000, to remain available until September 30,
2026, for the administrative costs of carrying out this section.
Subtitle B--National Oceanic and Atmospheric Administration
SEC. 70201. INVESTING IN COASTAL COMMUNITIES AND CLIMATE RESILIENCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the National Oceanic and Atmospheric Administration
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $6,000,000,000, to remain available until September 30,
2026, to provide funding through direct expenditure, contracts, grants,
cooperative agreements, or technical assistance to coastal states (as
defined in paragraph (4) of section 304 of the Coastal Zone Management
Act of 1972 (16 U.S.C. 1453(4))), the District of Columbia, Tribal
Governments, nonprofit organizations, local governments, and
institutions of higher education (as defined in subsection (a) of
section 101 of the Higher Education Act of 1965 (20 U.S.C. 1001(a))),
for the conservation, restoration, and protection of coastal and marine
habitats and resources, including fisheries, to enable coastal
communities to prepare for extreme storms and other changing climate
conditions, and for projects that support natural resources that
sustain coastal and marine resource dependent communities, and for
related administrative expenses. None of the funds provided by this
section shall be subject to cost-sharing or matching requirements.
(b) Tribal Government Defined.--In this section, the term ``Tribal
Government'' means the recognized governing body of any Indian or
Alaska Native tribe, band, nation, pueblo, village, community,
component band, or component reservation, individually identified
(including parenthetically) in the list published most recently as of
the date of enactment of this subsection pursuant to section 104 of the
Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131).
SEC. 70202. PACIFIC SALMON RESTORATION AND CONSERVATION.
In addition to amounts otherwise available, there is appropriated
to the National Oceanic and Atmospheric Administration for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until September 30, 2026, for the
purposes of supporting the restoration and conservation of Pacific
salmon and steelhead populations and the habitat of those populations,
including by improving climate resilience and climate adaptation, and
for related administrative expenses.
SEC. 70203. MARINE FISHERIES INFRASTRUCTURE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the National Oceanic and Atmospheric Administration
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $400,000,000, to remain available until September 30,
2026, for grants to States and Tribal Governments, to repair, replace,
and upgrade hatchery infrastructure for the production of a fishery (as
defined in paragraph (13) of section 3 of the Magnuson-Stevens Fishery
Conservation and Management Act (16 U.S.C. 1802(13))) that is included
in a fishery management plan or plan amendment approved by the
Secretary of Commerce under subsection (a) of section 301 of the
Magnuson-Stevens Fishery Conservation and Management Act (16 U.S.C.
1851(a)), and for related administrative expenses.
(b) Tribal Government.--In this section, the term ``Tribal
Government'' means the recognized governing body of any Indian or
Alaska Native tribe, band, nation, pueblo, village, community,
component band, or component reservation, individually identified
(including parenthetically) in the list published most recently as of
the date of enactment of this subsection pursuant to section 104 of the
Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131).
SEC. 70204. MARINE FISHERIES AND MARINE MAMMAL STOCK ASSESSMENTS,
SURVEYS, AND RESEARCH AND MANAGEMENT.
In addition to amounts otherwise available, there is appropriated
to the National Oceanic and Atmospheric Administration for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$500,000,000, to remain available until September 30, 2026, for
purposes of Federal fisheries management, marine fisheries
conservation, and marine mammal research, including fisheries and
marine mammal stock assessments, marine fisheries data collection,
surveys, scientific research, and management, acquisition of electronic
monitoring equipment for fishery participants, transitional gear
research, and ecosystem-based assessments in support of marine fish
species, including fisheries managed under section 303 of the Magnuson-
Stevens Fishery Conservation and Management Act (16 U.S.C. 1853) and
subsection (a) of section 117 of the Marine Mammal Protection Act of
1972 (16 U.S.C. 1386(a)).
SEC. 70205. FACILITIES OF THE NATIONAL OCEANIC AND ATMOSPHERIC
ADMINISTRATION AND NATIONAL MARINE SANCTUARIES.
(a) National Oceanic and Atmospheric Administration Facilities.--In
addition to amounts otherwise available, there is appropriated to the
National Oceanic and Atmospheric Administration for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$300,000,000, to remain available until September 30, 2026, for the
construction of new facilities (including facilities in need of
replacement) including piers, marine operations facilities, and
fisheries laboratories.
(b) National Marine Sanctuaries Facilities.--In addition to amounts
otherwise available, there is appropriated to the National Oceanic and
Atmospheric Administration for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $100,000,000, to remain
available until September 30, 2026, for the construction of facilities
to support the National Marine Sanctuary System established under
subsection (c) of section 301 of the National Marine Sanctuaries Act
(16 U.S.C. 1431(c)).
SEC. 70206. NOAA EFFICIENT AND EFFECTIVE REVIEWS.
In addition to amounts otherwise available, there is appropriated
to the National Oceanic and Atmospheric Administration for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$20,000,000, to remain available until September 30, 2026, to provide
for the development of more efficient, accurate, and timely reviews for
planning, permitting and approval processes through the hiring and
training of personnel, the development of programmatic documents, the
procurement of technical or scientific services for reviews, the
development of environmental data or information systems, stakeholder
and community engagement, the purchase of new equipment for
environmental analysis, and the development of geographic information
systems and other analysis tools, techniques, and guidance to improve
agency transparency, accountability, and public engagement.
SEC. 70207. SEAFOOD IMPORT MONITORING PROGRAM.
In addition to amounts otherwise available, there is appropriated
to the National Oceanic and Atmospheric Administration for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$2,000,000, to remain available until September 30, 2026, to implement
the seafood import monitoring program of the National Oceanic and
Atmospheric Administration.
Subtitle C--United States Fish and Wildlife Service
SEC. 70301. ENDANGERED SPECIES ACT RECOVERY PLANS.
In addition to amounts otherwise available, there is appropriated
to the United States Fish and Wildlife Service for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$180,000,000, to remain available until expended, for the purposes of
developing and implementing recovery plans under paragraphs (1), (3),
and (4) of subsection (f) of section 4 of the Endangered Species Act of
1973 (16 U.S.C. 1533(f)).
SEC. 70302. ISLAND PLANT CONSERVATION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the United States Fish and Wildlife Service for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $4,850,000, to remain available until expended, to make
direct expenditures, award grants, and enter into contracts and
cooperative agreements for the purposes of conserving endangered
species and threatened species of plants in the Hawaiian Islands and
the Pacific Island Territories of the United States under paragraphs
(1), (3), and (4) of subsection (f) of section 4 of the Endangered
Species Act of 1973 (16 U.S.C. 1533(f)).
(b) Administrative Expenses.--In addition to amounts otherwise
available, there is appropriated to the United States Fish and Wildlife
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $150,000, to remain available until September
30, 2030, for necessary administrative expenses associated with
carrying out this section.
SEC. 70303. POLLINATOR CONSERVATION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the United States Fish and Wildlife Service for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $4,850,000, to remain available until expended, to make
direct expenditures, award grants, and enter into contracts and
cooperative agreements for the purposes of conserving endangered
species and threatened species of pollinators in the United States
under paragraphs (1), (3), and (4) of subsection (f) of section 4 of
the Endangered Species Act of 1973 (16 U.S.C. 1533(f)).
(b) Administrative Expenses.--In addition to amounts otherwise
available, there is appropriated to the United States Fish and Wildlife
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $150,000, to remain available until September
30, 2030, for necessary administrative expenses associated with
carrying out this section.
SEC. 70304. MUSSEL CONSERVATION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the United States Fish and Wildlife Service for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $4,850,000, to remain available until expended, to make
direct expenditures, award grants, and enter into contracts and
cooperative agreements for the purposes of conserving endangered
species and threatened species of freshwater mussels in the United
States under paragraphs (1), (3), and (4) of subsection (f) of section
4 of the Endangered Species Act of 1973 (16 U.S.C. 1533(f)).
(b) Administrative Expenses.--In addition to amounts otherwise
available, there is appropriated to the United States Fish and Wildlife
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $150,000, to remain available until September
30, 2030, for necessary administrative expenses associated with
carrying out this section.
SEC. 70305. DESERT FISH CONSERVATION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the United States Fish and Wildlife Service for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $4,850,000, to remain available until expended, to make
direct expenditures, award grants, and enter into contracts and
cooperative agreements for the purposes of conserving endangered
species and threatened species of desert fish in the United States
under paragraphs (1), (3), and (4) of subsection (f) of section 4 of
the Endangered Species Act of 1973 (16 U.S.C. 1533(f)).
(b) Administrative Expenses.--In addition to amounts otherwise
available, there is appropriated to the United States Fish and Wildlife
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $150,000, to remain available until September
30, 2030, for necessary administrative expenses associated with
carrying out this section.
SEC. 70306. FUNDING FOR THE UNITED STATES FISH AND WILDLIFE SERVICE TO
ADDRESS CLIMATE-INDUCED WEATHER EVENTS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the United States Fish and Wildlife Service for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $242,500,000, to remain available until September 30,
2026, to make direct expenditures, award grants, and enter into
contracts and cooperative agreements for the purposes of rebuilding and
restoring units of the National Wildlife Refuge System and State
wildlife management areas, including by--
(1) addressing the threat of invasive species;
(2) increasing the resiliency and capacity of habitats and
infrastructure to withstand climate-induced weather events; and
(3) reducing the amount of damage caused by climate-induced
weather events.
(b) Administrative Costs.--In addition to amounts otherwise
available, there is appropriated to the United States Fish and Wildlife
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $7,500,000, to remain available until September
30, 2026, for necessary administrative expenses associated with
carrying out this section.
SEC. 70307. WILDLIFE CORRIDOR CONSERVATION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the United States Fish and Wildlife Service for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $9,700,000, to remain available until expended, to carry
out, through direct expenditures, contracts, grants, and cooperative
agreements, activities necessary for--
(1) mapping wildlife corridors;
(2) the conservation and restoration of wildlife corridors;
and
(3) addressing the conservation and restoration of wildlife
corridors--
(A) on land included in the National Wildlife
Refuge System; and
(B) on private land through--
(i) the Partners for Fish and Wildlife
Program of the United States Fish and Wildlife
Service; and
(ii) the Coastal Program of the United
States Fish and Wildlife Service.
(b) Administrative Costs.--In addition to amounts otherwise
available, there is appropriated to the United States Fish and Wildlife
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $300,000, to remain available until September
30, 2030, for necessary administrative expenses associated with
carrying out this section.
SEC. 70308. GRASSLAND RESTORATION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the United States Fish and Wildlife Service for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $38,800,000, to remain available until expended to make
direct expenditures, award grants, and enter into contracts and
cooperative agreements for carrying out the protection and restoration
of grassland habitats.
(b) Administrative Costs.--In addition to amounts otherwise
available, there is appropriated to the United States Fish and Wildlife
Service for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $1,200,000, to remain available until September
30, 2030, for necessary administrative expenses associated with
carrying out this section.
Subtitle D--Water Resources Research and Technology Institutes
SEC. 70401. WATER RESOURCES RESEARCH AND TECHNOLOGY INSTITUTES.
In addition to amounts otherwise available, there is appropriated
to the United States Geological Survey for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $50,000,000, to
remain available until September 30, 2031, for grants and other
financial assistance to water resources research and technology
institutes, centers, and equivalent agencies.
Subtitle E--Council on Environmental Quality
SEC. 70501. ENVIRONMENTAL AND CLIMATE DATA COLLECTION.
In addition to amounts otherwise available, there is appropriated
to the Chair of the Council on Environmental Quality for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$65,000,000, to remain available until September 30, 2026--
(1) to support data collection efforts relating to--
(A) disproportionate negative environmental harms
and climate impacts; and
(B) cumulative impacts of pollution and temperature
rise;
(2) to establish, expand, and maintain efforts to track
disproportionate burdens and cumulative impacts, including
academic and workforce support for analytics and informatics
infrastructure and data collection systems; and
(3) to support efforts to ensure that any mapping or
screening tool is accessible to community-based organizations
and community members.
SEC. 70502. COUNCIL ON ENVIRONMENTAL QUALITY EFFICIENT AND EFFECTIVE
ENVIRONMENTAL REVIEWS.
In addition to amounts otherwise available, there is appropriated
to the Chair of the Council on Environmental Quality for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$15,000,000, to remain available until September 30, 2026, to carry out
the Council on Environmental Quality's functions and for the purposes
of training personnel, developing programmatic environmental documents,
and developing tools, guidance, and techniques to improve stakeholder
and community engagement.
Subtitle F--Department of the Interior Efficient and Effective Reviews
SEC. 70601. DEPARTMENT OF THE INTERIOR EFFICIENT AND EFFECTIVE REVIEWS.
In addition to amounts otherwise available, there is appropriated
to the Department of the Interior for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $100,000,000, to
remain available until September 30, 2026, to provide for the
development of more efficient, accurate, and timely reviews for
planning, permitting, and approval processes for the National Park
Service, the Bureau of Land Management, the Bureau of Ocean Energy
Management, the Bureau of Reclamation, the Bureau of Safety and
Environmental Enforcement, and the Office of Surface Mining Reclamation
and Enforcement through the hiring and training of personnel, the
development of programmatic documents, the procurement of technical or
scientific services for reviews, the development of environmental data
or information systems, stakeholder and community engagement, the
purchase of new equipment for environmental analysis, and the
development of geographic information systems and other analysis tools,
techniques, and guidance to improve agency transparency,
accountability, and public engagement.
Subtitle G--Public Lands
SEC. 70701. NATIONAL PARKS AND PUBLIC LANDS CONSERVATION AND
RESILIENCE.
In addition to amounts otherwise available, there is appropriated
to the Secretary of the Interior for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $1,250,000,000, to remain
available until September 30, 2031, to carry out projects for the
conservation, protection, and resiliency of lands and resources
administered by the National Park Service and Bureau of Land
Management. None of the funds provided under this section shall be
subject to cost-share or matching requirements.
SEC. 70702. NATIONAL PARKS AND PUBLIC LANDS CONSERVATION AND ECOSYSTEM
RESTORATION.
In addition to amounts otherwise available, there is appropriated
to the Secretary of the Interior for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $750,000,000, to remain
available until September 30, 2031, to carry out conservation,
ecosystem and habitat restoration projects on lands administered by the
National Park Service and Bureau of Land Management. None of the funds
provided under this section shall be subject to cost-share or matching
requirements.
SEC. 70703. LANDS PROJECTS.
(a) Definitions.--With regard to this section:
(1) Appropriate conservation projects.--The term
``appropriate conservation projects'' means any project for the
conservation, restoration, construction, or rehabilitation of
natural, cultural, historic, archaeological, recreational, or
scenic resources on public lands administered by the National
Park Service or Bureau of Land Management.
(2) Resiliency or restoration projects.--The term
``restoration or resiliency projects'' means any project funded
under sections 70701 and 70702.
(b) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of the Interior for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$500,000,000, to remain available until September 30, 2031, to provide
funding, including all expenses necessary to provide funding, through
direct expenditure, grants, contracts, or cooperative agreements, to
perform appropriate conservation projects or resiliency or restoration
projects, including all expenses necessary to carry out such projects,
on public lands administered by the National Park Service and Bureau of
Land Management. None of the funds provided under this section shall be
subject to cost-share or matching requirements.
SEC. 70704. WILDFIRE MANAGEMENT.
In addition to amounts otherwise available, there is appropriated
to the Secretary of the Interior for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $500,000,000, to remain
available until September 30, 2031, for wildland fire management by the
Bureau of Land Management or National Park Service, including
improvement, relocation, renovation, or construction of firefighting
facilities; reduction of wildfire hazards to communities through fuels
projects within the wildland-urban interface; burned area
rehabilitation; rural fire assistance; for salaries and expenses for
wildland firefighters; wildfire-related information technology and
geospatial analysis; deployment of remote sensing technologies;
wildfire science and research, including fireshed mapping; and, through
the Office of Aviation Services, purchase, lease or contract of fixed-
wing aircraft, and the assessment and deployment of technologies to
limit disruptions to firefighting operations at night, in a degraded
visual environment, and by unauthorized unmanned aircraft system,
including the feasibility of optionally-piloted rotor-wing aircraft and
containerized retardant-delivery systems.
SEC. 70705. NATIONAL PARK SERVICE DEFERRED MAINTENANCE AND DEPARTMENT
OF THE INTERIOR HOUSING.
In addition to amounts otherwise available, there is appropriated
to the Secretary of the Interior for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $400,000,000, to remain
available until September 30, 2026, for carrying out priority deferred
maintenance projects, which may include resolving directly-related
infrastructure deficiencies, including through direct expenditures or
transfer authority, within the boundaries of the National Park System
and to provide housing, including expenses necessary to provide
housing, for--
(1) field employees of the National Park Service pursuant
to subchapter III of chapter 1013 of title 54, United States
Code;
(2) field employees of the Bureau of Land Management in a
manner similar to the provision of housing under paragraph (1);
and
(3) participants in corps programs performing appropriate
conservation projects or resiliency and restoration projects
under grants, contracts, or cooperative agreements with the
National Park Service or the Bureau of Land Management in a
manner similar to the provision of housing under paragraph (1).
SEC. 70706. URBAN PARKS.
In addition to amounts otherwise available, there is appropriated
to the Director of the National Park Service for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated, $100,000,000,
to remain available until September 30, 2026, to carry out direct,
competitive grants to localities for acquisition of land or interests
in land, or for development of recreation facilities to create or
significantly enhance access to parks or outdoor recreation in urban
areas, subject to the conditions that no property acquired or developed
with funding under this section shall be converted to uses other than
public outdoor recreation without the approval of the Secretary. Such
approval shall require assurances as the Secretary considers necessary
to ensure the substitution of other recreational properties of
equivalent or greater fair market value and of equivalent usefulness
and accessibility.
SEC. 70707. HISTORIC PRESERVATION.
In addition to amounts otherwise available, there is appropriated
to the Director of the National Park Service for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated, $25,000,000,
to remain available until September 30, 2026, to provide funding
through direct expenditure, contracts, grants, cooperative agreements,
or technical assistance to States, Indian Tribes, the District of
Columbia, and Territories to carry out preservation or historic
preservation as defined by section 300315 of title 54, United States
Code.
SEC. 70708. NATIONAL HERITAGE AREAS.
In addition to amounts otherwise available, there is appropriated
to the Director of the National Park Service for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated, $50,000,000,
to remain available until September 30, 2026, to carry out funding for
National Heritage Area Partnerships, including funding in fiscal year
2022 for any national heritage area, national heritage corridor,
cultural heritage corridor, national heritage partnership, national
heritage canalway, national heritage route, and battlefields national
historic district authorized to receive Federal funds as of September
1, 2021.
SEC. 70709. WITHDRAWALS.
The Secretary of the Interior shall, on or before June 30, 2024,
withdraw, permanently or for a set term and subject to valid existing
rights, lands or interest in lands administered by the Bureau of Land
Management from entry, appropriation, disposal, location, leasing,
permitting, and patent. Withdrawals made under this section shall
result in an aggregate reduction of receipts payable to the Treasury
between the date of the enactment of this section and the end of fiscal
year 2031 of $10,000,000.
SEC. 70710. NATIONAL PARK SERVICE EMPLOYEES.
In addition to amounts otherwise available, there is appropriated
to the Secretary of the Interior for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $500,000,000, to remain
available through September 30, 2030, to hire employees in units of the
National Park System.
Subtitle H--Drought Response and Preparedness
SEC. 70801. BUREAU OF RECLAMATION DOMESTIC WATER SUPPLY PROJECTS.
(a) Funding for Domestic Water Supply Projects.--In addition to
amounts otherwise available, there is appropriated to the Commissioner
of the Bureau of Reclamation for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $550,000,000, to remain
available until expended, for grants, contracts, or financial
assistance agreements for disadvantaged communities (identified
according to criteria adopted by the Commissioner) in a manner as
determined by the Commissioner for up to 100 percent of the cost of the
planning, design, or construction of water projects the primary purpose
of which is to provide domestic water supplies to communities or
households that do not have reliable access to domestic water supplies
in a State or territory described in the first section of the Act of
June 17, 1902 (43 U.S.C. 391; 32 Stat. 388, chapter 1093).
(b) Additional Funding.--In addition to amounts otherwise
available, there is appropriated to the Commissioner of the Bureau of
Reclamation for fiscal year 2032 and each fiscal year thereafter, out
of any money in the Treasury not otherwise appropriated, $50,000,000,
to remain available until expended, for grants, contracts, or financial
assistance agreements for disadvantaged communities (identified
according to criteria adopted by the Commissioner) in a manner as
determined by the Commissioner for up to 100 percent of the cost of the
planning, design, or construction of water projects the primary purpose
of which is to provide domestic water supplies to communities or
households that do not have reliable access to domestic water supplies
in a United States territory or a Western State (as described in item
(6) of section 3002 of the Western Water Policy Review Act of 1992).
SEC. 70802. LARGE SCALE WATER REUSE.
(a) Definitions.--In this section:
(1) Eligible entity.--The term ``eligible entity'' means--
(A) a State, Indian Tribe, municipality, irrigation
district, water district, wastewater district, or other
organization with water or power delivery authority;
(B) a State, regional, or local authority, the
members of which include 1 or more organizations with
water or power delivery authority; or
(C) an agency established under State law for the
joint exercise of powers or a combination of entities
described in subparagraphs (A) and (B).
(2) Reclamation state.--The term ``Reclamation State''
means a State or territory described in the first section of
the Act of June 17, 1902 (32 Stat. 388, chapter 1093; 43 U.S.C.
391).
(b) In General.--In addition to amounts otherwise available, there
is appropriated to the Bureau of Reclamation for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated, $100,000,000,
to remain available until September 30, 2031, to provide
nonreimbursable grants on a competitive basis to eligible entities that
shall not exceed 25 percent of the total cost of an eligible project
unless the project advances at least a proportionate share of
authorized nonreimbursable benefits (including benefits provided
through measurable reductions in water diversions from a river basin
that is associated with or affected by, or located within the same
river basin as a Federal reclamation project) up to a maximum 75
percent of the total costs of an eligible project, to carry out the
planning, design, and construction of projects to reclaim and reuse
municipal, industrial, domestic, or agricultural wastewater or impaired
ground or surface waters that have a total estimated cost of more than
$500,000,000 and that provide benefits to drought stricken regions
within the Reclamation States for the purposes of--
(1) helping to advance water management plans across a
multi-state area, such as drought contingency plans in the
Colorado River Basin; and
(2) providing multiple benefits, including water supply
reliability benefits for drought-stricken States, Indian
Tribes, and communities, and benefits from measurable
reductions in water diversions.
The Bureau of Reclamation shall not impose a total dollar cap on
Federal contributions that applies to all individual projects funded
under this section. An eligible project shall not be considered
ineligible for assistance under this section because the project has
received assistance authorized under title XVI of Public Law 102-575 or
section 4009 of Public Law 114-322. The Bureau of Reclamation shall
consider the planning, design, and construction of an eligible
project's conveyance system to be eligible for grant funding under this
section.
SEC. 70803. ADDRESSING REDUCED WATER AVAILABILITY FOR INLAND WATER
BODIES.
In addition to amounts otherwise available, there is appropriated
to the Bureau of Reclamation for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $100,000,000, to remain
available until September 30, 2031, to provide grants and enter into
contracts and cooperative agreements to carry out projects to mitigate
the impact of reduced water inflows into inland water bodies associated
with, affected by, or located within the same river basin as a Bureau
of Reclamation water project, to cover up to 50 percent of the total
cost of the project, in partnership with a State, Indian Tribe,
municipality, irrigation district, water district, wastewater district,
nonprofit organization, institution of higher learning, or an agency
established under State law for the joint exercise of powers.
SEC. 70804. CANAL REPAIR AND IMPROVEMENT PROJECTS.
(a) Conveyance Repairs.--In addition to amounts otherwise
available, there is appropriated to the Bureau of Reclamation for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $25,000,000, to remain available until September 30,
2031, to provide nonreimbursable grants in a manner as determined by
the Secretary of the Interior (in this section referred to as the
``Secretary'') on a competitive basis to eligible entities that in
aggregate shall not exceed 33 percent of the total cost of an eligible
project to carry out the planning, design, and construction of projects
to make major, non-recurring maintenance repairs to water conveyance
facilities that do not enlarge the carrying capacity of a conveyance
facility beyond the capacity as previously constructed for conveyance
facilities in need of emergency capacity restoration due to subsidence
and experiencing exceptional drought for the purposes of increasing
drought resiliency, primarily through groundwater recharge.
(b) Solar Canal Integration.--In addition to amounts otherwise
available, there is appropriated to the Bureau of Reclamation for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $25,000,000, to remain available until September 30,
2031, for the design, study, and implementation of projects (including
pilot and demonstration projects) to cover conveyance facilities
receiving grants under subsection (a) with solar panels to generate
renewable energy in a manner as determined by the Secretary or for
other solar projects associated with Bureau of Reclamation projects
that increase water efficiency and assist in implementation of clean
energy goals.
Subtitle I--Insular Affairs
SEC. 70901. INSULAR AFFAIRS CRITICAL INFRASTRUCTURE FUNDING.
In addition to amounts otherwise available, there is appropriated
to the Department of the Interior Office of Insular Affairs for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until September 30, 2026, for
critical infrastructure in the territories.
SEC. 70902. OFFICE OF INSULAR AFFAIRS CLIMATE CHANGE TECHNICAL
ASSISTANCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Department of the Interior Office of Insular
Affairs for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $29,100,000, to remain available until
September 30, 2026, to provide technical assistance for climate change
planning, mitigation, adaptation, and resilience to United States
Insular Areas under the Office of Insular Affairs.
(b) Administrative Expenses.--In addition to amounts otherwise
available, there is appropriated to the Department of the Interior
Office of Insular Affairs for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $900,000, to remain available
until September 30, 2026, for necessary administrative expenses
associated with carrying out this section.
SEC. 70903. DEFINITIONS.
For the purposes of this subtitle:
(1) Territories.--The term ``territories'' means American
Samoa, the Commonwealth of the Northern Mariana Islands, Guam,
and the Virgin Islands of the United States.
(2) United states insular areas.--The term ``United States
Insular Areas'' means American Samoa, the Commonwealth of the
Northern Mariana Islands, Guam, Puerto Rico, or the Virgin
Islands of the United States.
Subtitle J--Offshore Wind
SEC. 71001. RENEWABLE ENERGY LEASING ON THE OUTER CONTINENTAL SHELF.
The Secretary of the Interior shall grant leases, easements, and
rights-of-way, to produce or support production, transportation, or
transmission of electricity from renewable energy facilities on the
Outer Continental Shelf in the areas identified on the map entitled
``Outer Continental Shelf Lower 48 States Planning Areas'' and dated
October 18, 2021, as the Mid Atlantic Planning Area, the South Atlantic
Planning Area, the Straits of Florida Planning Area, and the Eastern
Gulf of Mexico Planning Area.
SEC. 71002. OFFSHORE WIND FOR THE TERRITORIES.
The Secretary of the Interior shall grant leases, easements, and
rights-of-way to produce or support production, transportation, or
transmission of electricity from renewable energy facilities in
submerged lands seaward from the coastline of Puerto Rico, Guam,
American Samoa, the Virgin Islands of the United States, and the
Commonwealth of the Northern Mariana Islands and of which the subsoil
and seabed appertain to the United States and are subject to its
jurisdiction and control. The Secretary of the Interior shall conduct
wind lease sales in said submerged lands if the Secretary of the
Interior has determined that a wind lease sale is feasible and issued a
call for information and nominations, determined there is sufficient
interest in leasing the area, and consulted with the Governor of the
territory regarding the suitability of the area for wind energy
development.
Subtitle K--Preventing Damage From Mining
SEC. 71101. FUNDING TO PREVENT DAMAGE FROM MINING.
In addition to amounts otherwise available, there is appropriated
to the Bureau of Land Management for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $3,000,000, to remain
available until September 30, 2031, to revise rules and regulations to
prevent undue degradation of public lands due to hardrock mining
activities.
Subtitle L--Arctic National Wildlife Refuge
SEC. 71201. REPEAL OF THE ARCTIC NATIONAL WILDLIFE REFUGE OIL AND GAS
PROGRAM.
Section 20001 of Public Law 115-97 is repealed and any leases
issued pursuant to section 20001 of Public Law 115-97 are hereby
cancelled and all payments related to the leases shall be returned to
the lessee(s) within 30 days of enactment of this section.
Subtitle M--Outer Continental Shelf Oil and Gas Leasing
SEC. 71301. PROTECTION OF THE EASTERN GULF, ATLANTIC, AND PACIFIC
COASTS.
The Secretary of the Interior may not issue a lease or any other
authorization for the exploration, development, or production of oil or
natural gas in any of the planning areas on the Outer Continental Shelf
in the Pacific Region Planning Areas, in the Atlantic Region Planning
Areas, or in the Eastern Gulf of Mexico Planning Area identified on the
map entitled ``Outer Continental Shelf Lower 48 States Planning Areas''
and dated October 18, 2021.
Subtitle N--Fossil Fuel Resources
SEC. 71401. ONSHORE FOSSIL FUEL ROYALTY RATES.
All new onshore oil and gas leases issued by the Secretary of the
Interior shall be conditioned upon the payment of a royalty at a rate
of 18.75 percent in amount or value of the production from the lease.
Before a terminated or cancelled oil or gas lease may be reinstated by
the Secretary of the Interior, back royalties must be paid, and future
royalties shall be at a rate of 25 percent in amount or value of the
production from the lease.
SEC. 71402. OFFSHORE OIL AND GAS ROYALTY RATE.
All new offshore oil and gas leases on submerged lands of the outer
Continental Shelf granted by the Secretary of the Interior shall be
conditioned upon the payment of a royalty at a rate of not less than 14
percent in amount or value of the production from the lease.
SEC. 71403. OIL AND GAS MINIMUM BID.
The onshore minimum acceptable bid charged by the Secretary of the
Interior shall be $10 per acre on Federal lands in the contiguous
United States authorized to be leased by the Secretary for production
of oil and gas. The Secretary of the Interior shall by regulation, at
least once every 4 years, adjust the dollar amount to reflect the
change in inflation.
SEC. 71404. DEFERRED COAL BONUS PAYMENTS.
The Secretary of the Interior may not offer Federal coal leases
under a system of deferred bonus payment.
SEC. 71405. FOSSIL FUEL RENTAL RATES.
The Secretary of the Interior shall require all onshore oil and gas
leases in the contiguous United States to be conditioned upon payment
by the lessee of a rental of $3 per acre per year during the 2-year
period beginning on the date the lease begins for new leases, and after
the end of such two-year period $5 per acre per year. The Secretary of
the Interior shall by regulation, at least once every 4 years, adjust
the dollar amounts to reflect the change in inflation. A terminated
onshore oil and gas lease may not be reinstated without the payment of
back rentals and a requirement that future rentals be at a rate of $20
per acre per year.
SEC. 71406. FOSSIL FUEL LEASE TERM LENGTH.
(a) A new coal lease issued by the Secretary of the Interior shall
be for a term of ten years. Any lease which is not producing in
commercial quantities at the end of 5 years shall be terminated. The
aggregate number of years during the period of any lease for which
advance royalties may be accepted in lieu of the condition of continued
operation shall not exceed 10 years.
(b) Leases for exploration for and development of oil or gas in the
contiguous United States issued by the Secretary of the Interior shall
be for a primary term of 5 years.
SEC. 71407. EXPRESSION OF INTEREST FEE.
(a) In General.--The Secretary of the Interior shall charge any
person who submits an expression of interest in leasing land in the
contiguous United States available for disposition for exploration and
development of oil or gas a fee in an amount determined by the
Secretary of the Interior under subsection (b).
(b) Amount.--The fee authorized under subsection (a) shall be
established by the Secretary of the Interior in an amount that is
determined by the Secretary of the Interior to be appropriate to cover
the aggregate cost of processing an expression of interest under this
section, but not less than $15 per acre and not more than $50 per acre
of the area covered by the applicable expression of interest.
(c) Adjustment of Fee.--The Secretary of the Interior shall, by
regulation at least every 4 years, establish a higher expression of
interest fee to reflect the change in inflation.
SEC. 71408. ELIMINATION OF NONCOMPETITIVE LEASING.
The Secretary of the Interior may not issue an oil or gas lease
noncompetitively. Land made available by the Secretary of the Interior
for oil and gas leasing for which no bid is accepted or received, or
the land for which a lease terminates, expires, is cancelled, or is
relinquished, may only be made available by the Secretary of the
Interior for a new round of sealed, competitive bidding.
SEC. 71409. OIL AND GAS BONDING REQUIREMENTS.
Not later than 18 months after the date of enactment of this
subtitle, the Secretary of the Interior shall publish a final rule in
the Federal Register requiring that an adequate bond, surety, or other
financial arrangement be provided by an oil or gas lessee prior to the
commencement of surface-disturbing activities on an onshore oil and gas
lease issued by the Secretary to ensure the complete and timely
restoration and reclamation of any land, water, range, or other
environmental resources adversely affected by lease activities or
operations after the abandonment or cessation of oil and gas operations
on the lease. The Secretary of the Interior shall find that a bond,
surety or other financial arrangement required by rule or regulation is
inadequate if it is for less than the complete and timely reclamation
of the least tract, the restoration of any lands or surface waters
adversely affected by lease operations, and, in the case of an idled
well, the total plugging and reclamation costs for each idled well
controlled by the same operator.
SEC. 71410. PER-ACRE LEASE FEES.
(a) Oil and Gas Lease Fees.--The Secretary of the Interior shall
charge onshore and offshore oil and gas leaseholders the following
annual, non-refundable fees:
(1) Conservation of resources fee.--There is established a
Conservation of Resources Fee of $4 per acre per year on new
producing Federal onshore and offshore oil and gas leases.
(2) Speculative leasing fee.--There is established a
Speculative Leasing Fee of $6 per acre per year on new
nonproducing Federal onshore and offshore oil and gas leases.
(b) Deposit.--All funds collected pursuant to subsection (a) shall
be deposited into the United States Treasury General Fund.
(c) Adjustment for Inflation.--The Secretary of the Interior shall,
by regulation at least once every four years, adjust each fee created
by subsection (a) to reflect any increase in inflation.
SEC. 71411. OFFSHORE OIL AND GAS INSPECTION FEES.
(a) In General.--
(1) Establishment.--The Secretary of the Interior shall
collect inspection fees from the operators of oil and gas
facilities on the outer continental shelf subject to any
environmental or safety regulation to prevent or ameliorate
blowouts, fires, spills, spillages, or major accidents--
(A) at an aggregate level to offset the annual
expenses of such inspections; and
(B) using a schedule that reflect the differences
in complexity among the classes of facilities to be
inspected.
(2) Adjustment for inflation.--For each fiscal year
beginning after fiscal year 2022, the Secretary of the Interior
shall adjust the amount of the fees collected under this
section for inflation.
(3) Fees for fiscal year 2022.--
(A) Annual fees.--For fiscal year 2022, the
Secretary of the Interior shall collect annual fees
from the operator of facilities that are above the
waterline, excluding drilling rigs, and are in place at
the start of the fiscal year in the following amounts:
(i) $11,725 for facilities with no wells,
but with processing equipment or gathering
lines.
(ii) $18,984 for facilities with 1 to 10
wells, with any combination of active or
inactive wells.
(iii) $35,176 for facilities with more than
10 wells, with any combination of active or
inactive wells.
(B) Fees for drilling rigs.--For fiscal year 2022,
the Secretary of the Interior shall collect fees for
each inspection from the operators of drilling rigs in
the following amounts:
(i) $34,059 per inspection for rigs
operating in water depths of 500 feet or more.
(ii) $18,649 per inspection for rigs
operating in water depths of less than 500
feet.
(C) Fees for non-rig units.--For fiscal year 2022,
the Secretary of the Interior shall collect fees for
each inspection from the operators of well operations
conducted via non-rig units in the following amounts:
(i) $13,260 per inspection for non-rig
units operating in water depths of 2,500 feet
or more.
(ii) $11,530 per inspection for non-rig
units operating in water depths between 500 and
2,499 feet.
(iii) $4,470 per inspection for non-rig
units operating in water depths of less than
500 feet.
(b) Disposition.--Amounts collected as fees under subsection (a)
shall be deposited into the general fund of the Treasury.
(c) Billing.--
(1) Annual fees.--The Secretary of the Interior shall bill
designated operators under subsection (a)(3)(A) annually, with
payment required not later than 30 days after such billing.
(2) Fees for drilling rigs.--The Secretary of the Interior
shall bill designated operators under subsection (a)(3)(B) not
later than 30 days after the end of the month in which the
inspection occurred, with payment required not later than 30
days after such billing.
SEC. 71412. ONSHORE OIL AND GAS INSPECTION FEES.
(a) In General.--The designated operator under each oil and gas
lease on Federal land or each unit and communitization agreement that
includes one or more such Federal leases that is subject to inspection
and that is in force at the start of the fiscal year 2021, shall pay a
nonrefundable annual inspection fee in an amount that, except as
provided in subsection (b), is established by the Secretary of the
Interior by regulation and is sufficient to recover the full costs
incurred by the United States for inspection and enforcement with
respect to such leases.
(b) Amount.--Until the effective date of regulations under
subsection (a)--
(1) the amount of the fee for all States shall be $1,000
for each lease, unit, or communitization agreement; and
(2) the Secretary of the Interior may increase the fees
based upon the actual costs incurred for inspections.
(c) Assessment for Fiscal Year 2022.--For fiscal year 2022, the
Secretary of the Interior shall assess the fee described under this
section at $1,000 for each lease, unit, or communitization agreement,
and shall provide notice of such assessment to each designated operator
who is liable for such fee, by not later than 60 days after the date of
enactment of this section.
SEC. 71413. SEVERANCE FEES.
The Secretary of the Interior shall collect annual, non-refundable
fees on fossil fuels produced from new leases on Federal lands and the
Outer Continental Shelf and deposit the funds into the United States
Treasury General Fund. Such fees shall be--
(1) $0.50 per barrel of oil equivalent on oil and natural
gas produced from Federal lands and the Outer Continental
Shelf; and
(2) $2 per metric ton of coal produced from Federal lands.
SEC. 71414. IDLED WELL FEES.
(a) In General.--The Secretary of the Interior shall, not later
than 180 days after the date of enactment of this section, issue
regulations to require each operator of an idled well on Federal land
and the Outer Continental Shelf to pay an annual, nonrefundable fee for
each such idled well in accordance with this subsection.
(b) Amounts.--Except as provided in subsection (d), the amount of
the fee shall be as follows:
(1) $500 for each well that has been considered an idled
well for at least 1 year, but not more than 5 years.
(2) $1,500 for each well that has been considered an idled
well for at least 5 years, but not more than 10 years.
(3) $3,500 for each well that has been considered an idled
well for at least 10 years, but not more than 15 years.
(4) $7,500 for each well that has been considered an idled
well for at least 15 years.
(c) Due Date.--An owner of an idled well that is required to pay a
fee under this section shall submit to the Secretary of the Interior
such fee by not later than October 1 of each year.
(d) Adjustment for Inflation.--The Secretary of the Interior shall,
by regulation not less than once every 4 years, adjust each fee under
this section to account for inflation.
(e) Deposit.--All funds collected pursuant to subsection (a) shall
be deposited into the United States Treasury General Fund.
(f) Idled Well Definition.--For the purposes of this section, the
term ``idled well'' means a well that has been non-operational for at
least two consecutive years and for which there is no anticipated
beneficial future use.
SEC. 71415. ANNUAL PIPELINE OWNERS FEE.
(a) In General.--Not later than 180 days after the date of
enactment of this section, the Bureau of Safety and Environmental
Enforcement shall issue regulations to assess an annual fee on owners
of existing and new offshore oil and gas pipelines defined as ``DOI
pipelines'' under 30 C.F.R. 250.1001. No portion of such fee that is
passed on to a lessee may be deducted as part of a lessee's
transportation allowance when calculating royalties due to the United
States.
(b) Amounts.--Fees established under this paragraph shall be--
(1) $10,000 per mile for pipelines in water with a depth of
500 feet or greater; and
(2) $1,000 per mile for pipelines in water depth of under
500 feet.
SEC. 71416. ROYALTIES ON ALL EXTRACTED METHANE.
(a) In General.--Except as provided in subsection (b), royalties
paid for gas produced from Federal lands and on the Outer Continental
Shelf shall be assessed on all gas produced, including--
(1) gas used or consumed within the area of the lease tract
for the benefit of the lease; and
(2) all gas that is consumed or lost by venting, flaring,
or fugitive releases through any equipment during upstream
operations.
(b) Exception.--Subsection (a) shall not apply with respect to gas
vented or flared for not longer than 48 hours in an acute emergency
situation that poses a danger to human health.
SEC. 71417. ELIMINATION OF ROYALTY RELIEF.
(a) Limitation on Authority.--The Secretary of the Interior may not
reduce, eliminate, or suspend royalties or net profit share for any oil
and gas leases on the Outer Continental Shelf. Royalty relief may not
be permitted on any future oil and gas leases on the Outer Continental
Shelf.
(b) Repeal.--Section 39 of the Mineral Leasing Act (30 U.S.C. 209)
is repealed.
Subtitle O--United States Geological Survey
SEC. 71501. UNITED STATES GEOLOGICAL SURVEY 3D ELEVATION PROGRAM.
In addition to amounts otherwise available, there is appropriated
to the Director of the United States Geological Survey for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$47,000,000, to remain available until September 30, 2031, to produce,
collect, disseminate, and use 3D elevation data.
SEC. 71502. CLIMATE ADAPTATION SCIENCE CENTERS.
In addition to amounts otherwise available, there is appropriated
to the United States Geological Survey for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $50,000,000, to
remain available until September 30, 2031, for the Regional and
National Climate Adaptation Science Centers to provide localized
information to help communities respond to climate change. Funding
provided under this section shall only be executed through existing
cooperative agreements with non-Federal partners or used internally for
United States Geological Survey activities.
TITLE VIII--COMMITTEE ON OVERSIGHT AND REFORM
SEC. 80001. GENERAL SERVICES ADMINISTRATION CLEAN FLEETS.
In addition to amounts otherwise available, there is appropriated
to the Administrator of General Services for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $2,995,000,000,
to remain available until September 30, 2026, for the procurement of
zero-emission and electric vehicles and related costs.
SEC. 80002. FUNDING FOR GENERAL SERVICES ADMINISTRATION OFFICE OF
INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated
to the Office of Inspector General of the General Services
Administration for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $5,000,000, to remain available until
September 30, 2031, to support oversight of General Services
Administration activities implemented pursuant to this Act.
SEC. 80003. UNITED STATES POSTAL SERVICE CLEAN FLEETS.
In addition to amounts otherwise available, there is appropriated
to the United States Postal Service for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, the following
amounts, to be deposited into the Postal Service Fund established under
section 2003 of title 39, United States Code:
(1) $2,573,550,000, to remain available through September
30, 2031, for the purchase of electric delivery vehicles.
(2) $3,411,450,000, to remain available through September
30, 2031, for the purchase, design, and installation of the
requisite infrastructure to support electric delivery vehicles
at facilities that the United States Postal Service owns or
leases from non-Federal entities.
SEC. 80004. UNITED STATES POSTAL SERVICE OFFICE OF INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated
to the Office of Inspector General of the United States Postal Service
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $15,000,000, to remain available through September 30,
2031, to support oversight of United States Postal Service activities
implemented pursuant to this Act.
SEC. 80005. GOVERNMENT ACCOUNTABILITY OFFICE OVERSIGHT.
In addition to amounts otherwise available, there is appropriated
to the Comptroller General of the United States for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated,
$25,000,000, to remain available until September 30, 2031, for
necessary expenses of the Government Accountability Office to support
the oversight of--
(1) the distribution and use of funds appropriated under
this Act; and
(2) whether the economic, social, and environmental impacts
of the funds described in paragraph (1) are equitable.
SEC. 80006. OFFICE OF MANAGEMENT AND BUDGET OVERSIGHT.
In addition to amounts otherwise available, there are appropriated
to the Director of the Office of Management and Budget for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$25,000,000, to remain available until September 30, 2026, for
necessary expenses to--
(1) support the implementation of this Act; and
(2) track labor, equity, and environmental standards and
performance.
SEC. 80007. GENERAL SERVICES ADMINISTRATION EMERGING TECHNOLOGIES.
In addition to amounts otherwise available, there is appropriated
to the Administrator of General Services for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $975,000,000, to
remain available until September 30, 2026, for emerging and sustainable
technologies, and related sustainability and environmental programs.
SEC. 80008. GENERAL SERVICES ADMINISTRATION PROCUREMENT AND TECHNOLOGY.
In addition to amounts otherwise available, there is appropriated
to the Administrator of General Services for fiscal year 2022 out of
any money in the Treasury not otherwise appropriated, $3,250,000,000,
to remain available until September 30, 2026, for the purchase of
goods, services, and systems to improve energy efficiency, promote the
purchase of lower-carbon materials, and reduce the carbon footprint.
SEC. 80009. TECHNOLOGY MODERNIZATION FUND.
In addition to amounts otherwise available, there is appropriated
to the Administrator of General Services for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $250,000,000, to
remain available until September 30, 2026, to carry out the purposes of
the Technology Modernization Fund.
SEC. 80010. FEDERAL CITIZENS SERVICES FUND.
In addition to amounts otherwise available, there is appropriated
to the Administrator of General Services for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $200,000,000, to
remain available until September 30, 2026, to carry out the purposes of
the Federal Citizen Services Fund.
SEC. 80011. INFORMATION TECHNOLOGY OVERSIGHT AND REFORM FUND.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, to remain available until September 30, 2026, $50,000,000
for the Information Technology Oversight and Reform Fund.
TITLE IX--COMMITTEE ON SCIENCE, SPACE, AND TECHNOLOGY
SEC. 90001. DEPARTMENT OF ENERGY RESEARCH, DEVELOPMENT, AND
DEMONSTRATION ACTIVITIES.
(a) Office of Energy Efficiency and Renewable Energy.--In addition
to amounts otherwise available, there is appropriated to the Department
of Energy Office of Energy Efficiency and Renewable Energy for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until September 30, 2026, to carry
out demonstration projects, including demonstration of advanced--
(1) building technologies;
(2) solar energy technologies;
(3) geothermal energy technologies;
(4) wind energy technologies;
(5) water power technologies;
(6) bioenergy technologies; and
(7) vehicle technologies.
(b) Office of Science.--In addition to amounts otherwise available,
there is appropriated to the Office of Science of the Department of
Energy for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, to remain available until September 30, 2026--
(1) $100,000,000 to carry out the low-dose radiation
research program established under section 306(c) of the
Department of Energy Research and Innovation Act (42 U.S.C.
18644(c)(1));
(2) $200,000,000 to carry out the fusion materials research
and development program established under section 307(b) of the
Department of Energy Research and Innovation Act (42 U.S.C.
18645(b));
(3) $200,000,000 to carry out the alternative and enabling
fusion energy concepts program established under section 307(e)
of the Department of Energy Research and Innovation Act (42
U.S.C. 18645(e));
(4) $325,000,000 to carry out the milestone-based fusion
energy development program established under section 307(i) of
the Department of Energy Research and Innovation Act (42 U.S.C.
18645(i));
(5) $140,000,000 to carry out the program of research and
technology development in inertial fusion for energy
applications established under section 307(d) of the Department
of Energy Research and Innovation Act (42 U.S.C. 18645(d)); and
(6) $20,000,000 to carry out the fusion reactor system
design activities authorized in section 307(j) of the
Department of Energy Research and Innovation Act (42 U.S.C.
18645(j).
(c) Office of Fossil Energy and Carbon Management.--In addition to
amounts otherwise available, there is appropriated to the Department of
Energy Office of Fossil Energy and Carbon Management for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$10,000,000, to remain available until September 30, 2026, to carry out
on-site demonstration projects on the reduction of environmental
impacts of produced water.
(d) Diversity Support.--In addition to amounts otherwise available,
there is appropriated to the Department of Energy Office of Economic
Impact and Diversity for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $5,000,000, to remain available
until September 30, 2026, to support programs across the Department's
civilian research, development, demonstration, and commercial
application activities.
SEC. 90002. AVAILABILITY OF HIGH-ASSAY LOW-ENRICHED URANIUM.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Energy for fiscal year 2022,
out of any money in the Treasury not otherwise appropriated, to remain
available until September 30, 2026, $500,000,000 to carry out the
program elements described in subparagraphs (D) through (H) of section
2001(a)(2) of the Energy Act of 2020 (42 U.S.C. 16281(a)(2)), and for
related administrative expenses.
(b) Competitive Procedures.--To the maximum extent practicable, the
Department of Energy shall, in a manner consistent with section 989 of
the Energy Policy Act of 2005 (42 U.S.C. 16353), use a competitive,
merit-based review process in carrying out research, development,
demonstration, and deployment activities under section 2001 of the
Energy Act of 2020 (42 U.S.C. 16281).
SEC. 90003. AIR QUALITY AND CLIMATE RESEARCH.
In addition to amounts otherwise available, there is appropriated
to the Environmental Protection Agency for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $100,000,000, to
remain available until September 30, 2026, for air quality and climate
research in support of research related to climate change mitigation,
adaptation and resilience activities to help reduce the impacts of
climate change on human health and welfare; the issuance of award
grants for the collection of regional and local climate data to better
estimate the economic impacts of climate change and support community-
based responses to climate change to better anticipate, prepare for,
adapt to, and recover from climate-driven extreme events; research on
the impacts of climate change, and the cumulative impacts of pollution
exposure, in low-income and disadvantaged communities.
SEC. 90004. PFAS REPLACEMENT ASSISTANCE TO FIREFIGHTERS GRANTS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $95,000,000, to remain available until
September 30, 2030, to the Federal Emergency Management Agency for
grants for personal protective firefighting equipment and firefighting
foam that does not contain perfluoroalkyl or polyfluoroalkyl
substances.
(b) Program Administration.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $5,000,000, to remain
available until September 30, 2030, to the Federal Emergency Management
Agency for the administration and management of this section.
(c) Applications.--With respect to the grant program described in
subsection (a), the Administrator of the Federal Emergency Management
Agency shall--
(1) require eligible applicants to submit an application at
such time, in such form, and containing such information and
assurances as the Administrator of the Federal Emergency
Management Agency may require; and
(2) establish appropriate review and delivery mechanisms
for an application submitted under paragraph (1).
SEC. 90005. NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
INFRASTRUCTURE.
In addition to amounts otherwise available, there are appropriated
to the National Aeronautics and Space Administration for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$748,000,000, to remain available until September 30, 2028, for repair,
recapitalization, modification, modernization, and construction of
physical infrastructure and facilities, including related
administrative expenses, consistent with the responsibilities under
sections 31502 and 31503 of title 51, United States Code.
SEC. 90006. NATIONAL AERONAUTICS AND SPACE ADMINISTRATION CLIMATE
RESEARCH AND DEVELOPMENT.
In addition to amounts otherwise available, there are appropriated
to the National Aeronautics and Space Administration for fiscal year
2022, out of any money in the Treasury not otherwise appropriated, to
remain available until September 30, 2028--
(1) $85,000,000 for research and development on subseasonal
to seasonal models and observations, climate resilience and
sustainability, and for airborne instruments, campaigns, and
surface networks to understand, observe, and mitigate climate
change and its impacts, consistent with NASA's mission to
expand human knowledge of the Earth, as carried out through
programs under the Earth Science Division, and for research and
development activities on upper atmospheric research, and for
related administrative expenses;
(2) $30,000,000 for investments in data management and
processing to support research, development, and applications
to understand, observe, and mitigate climate change and its
impacts, consistent with NASA's mission to expand human
knowledge of the Earth, as carried out through programs under
the Earth Science Division, and for related administrative
expenses;
(3) $25,000,000 for research and development to support the
wildfire fighting community and improve wildfire fighting
operations through new and existing programs under the
authority of the Administrator of the National Aeronautics and
Space Administration, and for related administrative expenses;
and
(4) $225,000,000 for aeronautics research and development
on sustainable aviation, consistent with sections 40701 and
40702 of title 51, United States Code, and for related
administrative expenses.
SEC. 90007. NATIONAL AERONAUTICS AND SPACE ADMINISTRATION OFFICE OF
INSPECTOR GENERAL.
In addition to amounts otherwise available, there are appropriated
to the National Aeronautics and Space Administration for fiscal year
2022, out of money in the treasury not otherwise appropriated,
$2,000,000, to remain available until September 30, 2030, for the
Office of Inspector General to provide oversight over the management of
funds appropriated under sections 90005 and 90006.
SEC. 90008. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY RESEARCH.
In addition to amounts otherwise available, there is appropriated
to the National Institute of Standards and Technology for fiscal year
2022, out of any money in the Treasury not otherwise appropriated
$100,000,000, to remain available until September 30, 2028, for
research on the impact of fire on structures and communities located at
the Wildland Urban Interface under the direction of the Institute, and
for related administrative expenses.
SEC. 90009. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY HOLLINGS
MANUFACTURING EXTENSION PARTNERSHIP.
In addition to amounts otherwise available, there is appropriated
to the National Institute of Standards and Technology for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$260,000,000, to remain available until September 30, 2028, for the
Hollings Manufacturing Extension Partnership of the National Institute
of Standards and Technology, established in section 25(b) of the
National Institute of Standards and Technology Act (15 U.S.C. 278k(b)),
including programs established under section 25A(a) of such Act (15
U.S.C. 278k-1(a)) and section 26(a) of such Act (15 U.S.C. 278l(a)),
and for related administrative expenses, except that no funds shall be
used for subsections (c)(2), (c)(5), (l), or (g) of such Act (15 U.S.C.
278k).
SEC. 90010. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY
MANUFACTURING.
In addition to amounts otherwise available, there is appropriated
to the National Institute of Standards and Technology for fiscal year
2022, out of any money in the Treasury not otherwise appropriated--
(1) $220,000,000, to remain available until September 30,
2028, to provide funds for advanced manufacturing research,
development, and testbeds, through new and existing programs
and public private partnerships, and for related administrative
expenses; and
(2) $20,000,000, to remain available until September 30,
2028, for the development and execution of a cybersecurity
workforce training center, and for related administrative
expenses.
SEC. 90011. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY RESEARCH
INFRASTRUCTURE.
In addition to amounts otherwise available, there is appropriated
to the National Institute of Standards and Technology for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$650,000,000, to remain available until September 30, 2028, for the
upgrade, replacement, maintenance, or renovation of facilities and
equipment as necessary to conduct laboratory activities, and for
related administrative expenses.
SEC. 90012. OCEANIC AND ATMOSPHERIC RESEARCH AND FORECASTING FOR
WEATHER AND CLIMATE.
(a) Forecasting and Research.--In addition to amounts otherwise
available, there is appropriated to the National Oceanic and
Atmospheric Administration for fiscal year 2022, out of any money in
the Treasury not otherwise appropriated, $200,000,000, to remain
available until September 30, 2026, to accelerate advances and
improvements in research, observation systems, modeling, forecasting,
assessments, and dissemination of information to the public as it
pertains to ocean and atmospheric processes related to weather, coasts,
oceans, and climate, and to carry out section 102(a) of the Weather
Research and Forecasting Innovation Act of 2017 (15 U.S.C. 8512(a)),
and for related administrative expenses.
(b) Research Grants and Science Information, Products, and
Services.--In addition to amounts otherwise available, there are
appropriated to the National Oceanic and Atmospheric Administration for
fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, to remain available until September 30, 2026--
(1) $100,000,000 for competitive grants to fund climate
research as it relates to weather, ocean, coastal, and
atmospheric processes and conditions, and impacts to marine
species and coastal habitat, and for related administrative
expenses; and
(2) $100,000,000 for education and training pursuant to
section 4002(b)(2) of the America COMPETES Act (33 U.S.C.
893a(b)(2)), and for increased development and dissemination of
climate science information, products, and services, in support
of climate adaptation preparedness as it relates to weather,
ocean, coastal, and atmospheric processes and conditions,
impacts to marine species and coastal habitat, and for related
administrative expenses.
(c) Research Infrastructure and Procurement.--In addition to
amounts otherwise available, there are appropriated to the National
Oceanic and Atmospheric Administration for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $100,000,000, to
remain available until September 30, 2026, for the provision of
research infrastructure that improves accuracy, timing, and
dissemination of public information concerning extreme climate and
weather and for procurements necessary to support the activities
described in subsections (a) and (b), and for related administrative
expenses.
SEC. 90013. CLIMATE EDUCATION.
In addition to amounts otherwise available, there is appropriated
to the National Oceanic and Atmospheric Administration for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$20,000,000, to remain available until September 30, 2026, for
contracts, grants, and technical assistance for education activities
and materials under section 4002(b)(2) of the America COMPETES Act (33
U.S.C. 893a(b)(2)) related to improving public understanding of climate
change as it relates to weather, ocean, coastal, and atmospheric
processes and conditions and marine fisheries and resources, and for
related administrative expenses. None of the funds provided by this
subsection shall be subject to cost-sharing or matching requirements.
SEC. 90014. COMPUTING CAPACITY AND RESEARCH FOR WEATHER, OCEANS, AND
CLIMATE.
In addition to amounts otherwise available, there is appropriated
to the National Oceanic and Atmospheric Administration for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$200,000,000, to remain available until September 30, 2026, for the
procurement of additional high-performance computing, data processing
capacity, data management, and storage assets, to carry out section
204(a)(2) of the High-Performance Computing Act of 1991 (15 U.S.C.
5524(a)(2)), and for transaction agreements authorized under section
301(d)(1)(A) of the Weather Research and Forecasting Innovation Act of
2017 (15 U.S.C. 8531(d)(1)(A)), and for related administrative
expenses.
SEC. 90015. ACQUISITION OF HURRICANE FORECASTING AIRCRAFT.
In addition to amounts otherwise available, there is appropriated
to the National Oceanic and Atmospheric Administration for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$139,000,000, to remain available until September 30, 2026, for the
acquisition of hurricane hunter aircraft under section 413(a) of the
Weather Research and Forecasting Innovation Act of 2017 (15 U.S.C.
8549(a)).
SEC. 90016. NATIONAL SCIENCE FOUNDATION CORE RESEARCH.
In addition to amounts otherwise available, there is appropriated
to the National Science Foundation (referred to in this section as
``the Foundation'') for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated--
(1) $668,000,000, to remain available until September 30,
2026, to fund or extend new and existing research awards,
traineeships, scholarships, and fellowships administered by the
National Science Foundation, across all science, technology,
engineering, and mathematics disciplines supported by the
National Science Foundation, and for related administrative
expenses;
(2) $25,000,000, to remain available until September 30,
2028, for activities and research to ensure broad demographic
participation in the activities of the Foundation, consistent
with the goals under section 526(a)(7) of the America COMPETES
Reauthorization Act of 2010 (42 U.S.C. 1862p-14(a)(7)) and
section 3(e) of the National Science Foundation Act of 1950 (42
U.S.C. 1862(e)), and for related administrative expenses; and
(3) $500,000,000, to remain available until September 30,
2028, for climate change research as it relates to fundamental
understanding of physical, chemical, biological, and human
systems and the interactions among them, and for related
administrative expenses.
SEC. 90017. NATIONAL SCIENCE FOUNDATION TECHNOLOGY, INNOVATION, AND
PARTNERSHIPS DIRECTORATE.
In addition to amounts otherwise available, there is appropriated
to the National Science Foundation for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated--
(1) $1,520,000,000, to remain available until September 30,
2026, to fund and administer the Directorate for Technology,
Innovation, and Partnerships, which shall accelerate use-
inspired and translational research and the development,
commercialization, and use of technologies and innovations of
national importance, including technologies and innovations
relevant to natural disaster mitigation and other societal
challenges, through programs of the National Science
Foundation, and for related administrative expenses;
(2) $25,000,000, to remain available until September 30,
2028, for research security activities;
(3) $200,000,000, to remain available until September 30,
2028, for research capacity building at historically Black
colleges and universities, Tribal Colleges and Universities,
Hispanic-serving institutions, and other minority-serving
institutions, administered through the Directorate for
Technology, Innovation, and Partnerships, and for related
administrative expenses; and
(4) $55,000,000, to remain available until September 30,
2028, to fund cybersecurity education and training, including
scholarships, through programs of the National Science
Foundation, and for related administrative expenses.
SEC. 90018. NATIONAL SCIENCE FOUNDATION RESEARCH INFRASTRUCTURE.
In addition to amounts otherwise available, there is appropriated
to the National Science Foundation for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated--
(1) $200,000,000 to remain available until September 30,
2026, for the repair, renovation, or, in exceptional cases,
replacement of obsolete science and engineering facilities
primarily devoted to research and research training, and for
related administrative expenses;
(2) $200,000,000, to remain available until September 30,
2026, for additional mid-scale and major research
instrumentation, equipment, and infrastructure awards under the
direction of the National Science Foundation, and for related
administrative expenses; and
(3) $100,000,000, to remain available until September 30,
2028, for academic research facilities modernization and
research instrumentation, including construction, upgrade,
renovation, or repair of research infrastructure, at
historically Black colleges and universities, Tribal Colleges
and Universities, Hispanic-serving institutions, and other
minority-serving institutions, through programs of the National
Science Foundation, and for related administrative expenses.
SEC. 90019. NATIONAL SCIENCE FOUNDATION OVERSIGHT.
In addition to amounts otherwise available, there is appropriated
to the National Science Foundation for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $7,000,000, to remain
available until September 30, 2030, for administrative expenses of the
Inspector General relating to oversight of funds provided to the
National Science Foundation under this Act.
TITLE X--COMMITTEE ON SMALL BUSINESS
Subtitle A--Increasing Federal Contracting Opportunities for Small
Businesses
SEC. 100101. VETERAN FEDERAL PROCUREMENT ENTREPRENEURSHIP TRAINING
PROGRAM.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$35,000,000, to remain available until September 30, 2030, for carrying
out subsection (h) of section 32 of the Small Business Act (15 U.S.C.
657b), as added by this section.
(b) Establishment.--Section 32 of the Small Business Act (15 U.S.C.
657b) is amended by adding at the end the following:
``(h) Veteran Federal Procurement Entrepreneurship Training
Program.--The Administrator, acting through the Associate
Administrator, shall make grants to, or enter into cooperative
agreements with, nonprofit entities to operate a Federal procurement
entrepreneurship training program to provide assistance to small
business concerns owned and controlled by veterans regarding how to
increase the likelihood of being awarded contracts with the Federal
Government. A grant or cooperative agreement under this subsection--
``(1) shall be made to or entered into with nonprofit
entities that have a track record of successfully providing
educational and job training services to veteran populations
from diverse locations; and
``(2) shall include terms under which the nonprofit
entities shall use a diverse group of professional service
experts, such as Federal, State, and local contracting experts
and private sector industry experts with first-hand experience
in Federal Government contracting, to provide assistance to
small business concerns owned and controlled by veterans
through a program operated under this section.''.
SEC. 100102. EXPANDING SURETY BOND PROGRAM.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
to remain available until September 30, 2031--
(1) $85,000,000 for additional capital for the fund
established under section 412 of the Small Business Investment
Act of 1958 (15 U.S.C. 694c); and
(2) $15,000,000 for administrative expenses and oversight
costs related to carrying out this section, and any amendments
made by this section.
(b) Expanding Surety Bond Program.--Part B of title IV of the Small
Business Investment Act of 1958 is amended--
(1) in section 411--
(A) in subsection (a)(1)--
(i) in subparagraph (A), by striking
``$6,500,000'' and inserting ``$10,000,000'';
and
(ii) by amending subparagraph (B) to read
as follows:
``(B) The Administrator may guarantee a surety
under subparagraph (A) for a total work order or
contract in an amount that does not exceed
$20,000,000.''; and
(B) in subsection (e)(2), by striking
``$6,500,000'' and inserting ``the amount described in
subparagraph (A) or (B) of subsection (a)(1), as
applicable''; and
(2) in section 412(a) (15 U.S.C. 694c(a)), in the third
sentence, by striking ``, excluding administrative expenses,''.
Subtitle B--Empowering Small Business Creation and Expansion in
Underrepresented Communities
SEC. 100201. FUNDING FOR UPLIFT INCUBATORS.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
to remain available until September 30, 2031--
(1) $850,000,000 for carrying out section 49 of the Small
Business Act, as added by subsection (b); and
(2) $150,000,000 for administrative expenses and costs
related to carrying out section 49 of the Small Business Act,
as added by subsection (b).
(b) Establishment.--The Small Business Act is amended--
(1) by redesignating section 49 (15 U.S.C. 631 note) as
section 54; and
(2) by inserting after section 48 the following:
``SEC. 49. UPLIFT INCUBATORS.
``(a) Definitions.--In this section:
``(1) Economic development organization.--The term
`economic development organization'--
``(A) means a regional, State, tribal, or local
private nonprofit organization established for purposes
of promoting or otherwise facilitating economic
development; and
``(B) includes community financial institutions, as
defined in section 7(a)(36)(A).
``(2) Eligible applicant.--The term `eligible applicant'
means--
``(A) an economic development organization;
``(B) an SBA partner organization;
``(C) a historically Black college or university;
``(D) an institution of higher education, as
described in section 371(a) of the Higher Education
Act; or
``(E) a junior or community college.
``(3) Eligible small business concern.--The term `eligible
small business concern' means a business concern that--
``(A) is organized or incorporated in the United
States;
``(B) is operating primarily in the United States;
``(C) meets--
``(i) the applicable industry-based size
standard established under section 3; or
``(ii) the alternate size standard
applicable to the program under section 7(a) or
the loan programs under title V of the Small
Business Investment Act of 1958;
``(D) is--
``(i) in the planning stages or has been in
business for not more than 5 years as of the
date on which assistance under this section
commences; or
``(ii) a small government contractor; and
``(E) is--
``(i) owned and controlled by 1 or more
members of an underrepresented community; or
``(ii) a Native Entity.
``(4) Historically black college or university.--The term
`historically Black college or university' means a `part B
institution', as defined in section 322 of the Higher Education
Act of 1965.
``(5) Member of an underrepresented community.--The term
`member of an underrepresented community' means an individual--
``(A) who is a resident of--
``(i) a low-income community, as defined in
section 45D(e) of the Internal Revenue Code of
1986;
``(ii) a low-income rural community; or
``(iii) a HUBZone, as defined in section
31(b);
``(B) who is a member of an Indian or Alaska Native
tribe, band, nation, pueblo, village, community,
component band, or component reservation, individually
identified (including parenthetically) in the most
recent list published pursuant to section 104 of the
Federally Recognized Indian Tribe List Act of 1994;
``(C) with a disability, as defined in section 3 of
the Americans with Disabilities Act of 1990;
``(D) who is a veteran;
``(E) who completed a term of imprisonment; or
``(F) who is otherwise identified by the
Administrator.
``(6) Native entity.--The term `Native Entity' means--
``(A) an Alaska Native Corporation, as defined in
section 3(m) of the Alaska Native Claims Settlement
Act; and
``(B) a Native Hawaiian organization, as defined in
section 6207 of the Elementary and Secondary Education
Act of 1965.
``(7) SBA partner organization.--The term `SBA partner
organization' means any organization awarded financial
assistance in the form of a grant, prize, cooperative
agreement, or contract for the purpose of conducting a public
project funded, either in whole or in part, under a program of
the Administration.
``(8) Small government contractor.--The term `small
government contractor' means a small business concern that is
performing a government contract or subcontract.
``(9) Uplift incubator.--The term `uplift incubator' means
an organization that is designed to accelerate the growth and
success of startups and small business concerns through a
variety of business support resources and services, including--
``(A) access to physical workspace and facilities;
``(B) access to capital, business education, and
counseling;
``(C) networking opportunities;
``(D) mentorship opportunities;
``(E) assistance in becoming prime contractors and
submitting bids for prime contracts;
``(F) conducting market research, drafting
statements, and identifying acquisition authorities
under which eligible small business concerns assisted
under this section may enter into Federal contracts or
agreements; and
``(G) other services intended to aid in developing
a business.
``(b) Authority.--The Administrator may provide financial
assistance on a competitive basis in the form of a grant, prize,
cooperative agreement, or contract to an eligible applicant for
purposes of--
``(1) providing the services of a uplift incubator to
eligible small business concerns; or
``(2) expanding or establishing a network of the eligible
applicant to provide the services of a uplift incubator to
eligible small business concerns.
``(c) Use of Funds.--An eligible applicant that receives assistance
under this section--
``(1) shall support areas that serve members of an
underrepresented community by providing the services of a
uplift incubator; and
``(2) shall not impose or otherwise collect a fee or other
compensation from eligible small business concerns in
connection with the provision of such services.
``(d) Penalties for Failure to Abide by Terms or Conditions of
Award.--At the discretion of the Administrator and in addition to any
other civil or criminal consequences, the Administrator shall withhold
payments to an eligible applicant or order the eligible applicant to
return any assistance provided under this section for failure to abide
by the terms and conditions of such assistance.''.
SEC. 100202. OFFICE OF NATIVE AMERICAN AFFAIRS.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration, out of any
money in the Treasury not otherwise appropriated for fiscal year 2022,
$10,000,000, to remain available until September 30, 2029, to carry out
section 50 of the Small Business Act, as added by subsection (b).
(b) Establishment.--The Small Business Act is amended by inserting
after section 49, as added by section 100201 of this title, the
following:
``SEC. 50. OFFICE OF NATIVE AMERICAN AFFAIRS.
``(a) Definitions.--In this section:
``(1) Alaska native corporation.--The term `Alaska Native
Corporation' has the meaning given the term section 3(m) of the
Alaska Native Claims Settlement Act.
``(2) Indian tribe.--The term `Indian Tribe' means any
Indian or Alaska Native tribe, band, nation, pueblo, village,
community, component band, or component reservation,
individually identified (including parenthetically) in the most
recent list published pursuant to section 104 of the Federally
Recognized Indian Tribe List Act of 1994.
``(3) Native american.--The term `Native American' means a
member of an Indian Tribe.
``(4) Native hawaiian organization.--The term `Native
Hawaiian Organization' has the meaning given in section 6207 of
the Elementary and Secondary Education Act of 1965.
``(5) Resource partners.--The term `resource partners'
means--
``(A) small business development centers;
``(B) women's business centers described in section
29;
``(C) chapters of the Service Corps of Retired
Executives established under section 8(b)(1)(B); and
``(D) Veteran Business Outreach Centers described
in section 32.
``(b) Establishment.--There is established in the Administration an
Office of Native American Affairs, in this section referred to as the
`Office', which shall provide entrepreneurship outreach and development
assistance to Native Americans, Native Hawaiian Organizations and
members thereof, Alaska Native Corporations and members thereof, and
Indian Tribes, through the Native American Outreach Program established
under subsection (c).
``(c) Native American Outreach Program.--
``(1) Establishment.--The Administrator shall establish and
administer a Native American Outreach Program within the
Office--
``(A) to ensure that small business concerns owned
and controlled by Native Americans, Native Hawaiian
Organizations, Alaska Native Corporations, and Indian
Tribes, and Native American entrepreneurs have access
to programs and services of the Administration;
``(B) to provide information to State, local, and
tribal governments and other interested persons about
Federal assistance available to small business concerns
owned and controlled by Native Americans, Native
Hawaiian Organizations, Alaska Native Corporations, and
Indian Tribes, and Native American entrepreneurs; and
``(C) to ensure access to in-person and virtual
counseling and training services to small business
concerns owned and controlled by Native Americans,
Native Hawaiian Organizations, Alaska Native
Corporations, and Indian Tribes, and Native American
entrepreneurs.
``(2) Services.--The services described in paragraph (1)
shall include--
``(A) financial education on applying for and
securing credit, loan guarantees, surety bonds, and
investment capital, managing financial operations, and
preparing and presenting financial statements and
business plans;
``(B) education on management of a small business
concern, including planning, organizing, staffing, and
marketing;
``(C) identifying market opportunities; and
``(D) implementing economic and business
development strategies to improve long-term job
growth.''.
SEC. 100203. OFFICE OF RURAL AFFAIRS.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration, out of any
money in the Treasury not otherwise appropriated for fiscal year 2022,
$10,000,000, to remain available until September 30, 2029, to carry out
subsection (d) of section 26 of the Small Business Act (15 U.S.C. 653),
as added by subsection (b).
(b) Office of Rural Affairs.--Section 26 of the Small Business Act
(15 U.S.C. 653) is amended by adding at the end the following:
``(d) Rural Small Business Conferences.--The Office shall
administer 1 or more annual Rural Small Business Conferences, to be
held in various regions of the United States. The purpose of such
Conferences shall be to--
``(1) promote policies and programs of the Administration
specific to small business concerns located in rural areas, and
make publicly available information about such policies and
programs;
``(2) coordinate with all offices of the Administration,
resource partners, lenders, and other interested persons to
ensure that the needs of small business concerns located in
rural area are being met; and
``(3) analyze data on the effectiveness of programs of the
Administration that benefit small business concerns located in
rural areas.''.
SEC. 100204. OFFICE OF EMERGING MARKETS.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration, out of any
money in the Treasury not otherwise appropriated in fiscal year 2022,
$10,000,000, to remain available until September 30, 2029, to carry out
subsection (o) of section 7 of the Small Business Act (15 U.S.C. 636),
as added by subsection (b).
(b) Establishment.--Section 7 of the Small Business Act (15 U.S.C.
636) is amended by adding at the end the following:
``(o) Office of Emerging Markets.--
``(1) Definitions.--In this subsection--
``(A) the term `Director' means the Director of the
Office of Emerging Markets;
``(B) the term `microloan program' means the
program described in subsection (m);
``(C) the term `small business concern in an
emerging market' means a small business concern--
``(i) that is located in--
``(I) a low-income or moderate-
income area for purposes of the
Community Development Block Grant
Program under title I of the Housing
and Community Development Act of 1974;
or
``(II) a HUBZone, as that term is
defined in section 31(b);
``(ii) that is growing, newly established,
or a startup;
``(iii) owned and controlled by veterans;
``(iv) owned and controlled by individuals
with a disability, as defined in section 3 of
the Americans with Disabilities Act of 1990; or
``(v) owned and controlled by other
individuals or groups identified by the
Administrator.
``(2) Establishment.--There is established within the
Office of Capital Access of the Administration an office to be
known as the `Office of Emerging Markets'. The Office of
Emerging Markets shall be administered by a Director who shall
be responsible for the planning, coordination, implementation,
evaluation, and improvement of the efforts of the Administrator
to enhance the economic well-being of small business concerns
in an emerging market.''.
SEC. 100205. STATE TRADE EXPANSION PROGRAM.
In addition to amounts otherwise available, there is appropriated
to the Small Business Administration for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated--
(1) $31,710,000, to remain available until September 30,
2027, to carry out section 22(l) of the Small Business Act (15
U.S.C. 649(l)) in fiscal year 2023, and
(2) $31,710,000, to remain available until September 30,
2027, to carry out section 22(l) of the Small Business Act (15
U.S.C. 649(l)) in fiscal year 2024.
Subtitle C--Encouraging Small Businesses to Fully Engage in the
Innovation Economy
SEC. 100301. GROWTH ACCELERATOR COMPETITION.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
to remain available until September 30, 2031--
(1) $190,000,000 for carrying out section 51 of the Small
Business Act, as added by subsection (b); and
(2) $10,000,000 for administrative expenses and oversight
costs related to carrying out section 51 of the Small Business
Act, as added by subsection (b).
(b) In General.--The Small Business Act is amended by inserting
after section 50, as added by section 100202 of this title, the
following:
``SEC. 51. GROWTH ACCELERATOR COMPETITION.
``(a) Definitions.--In this section:
``(1) Award.--The term `award' means a grant, prize,
contract, cooperative agreement, or other cash or cash
equivalent.
``(2) Disability.--The term `disability' has the meaning
given the term in section 3 of the Americans with Disabilities
Act of 1990.
``(3) Eligible entity.--The term `eligible entity' means--
``(A) an eligible applicant, as defined in section
49; or
``(B) an organization that is a growth accelerator
located in the United States.
``(4) Growth accelerator.--The term `growth accelerator'
means an organization that--
``(A) supports new small business concerns that
have a focus on technology, research, and development;
``(B) works with a new small business concern for a
predetermined amount of time;
``(C) provides mentorship and instruction to small
business concerns to grow the business concern; or
``(D) offers startup capital or the opportunity to
raise capital from outside investors to small business
concerns.
``(5) New small business concern.--The term `new small
business concern' means a small business concern that has been
in operation for not more than 5 years.
``(b) Establishment.--The Administrator shall make competitive
awards of not less than $100,000 to eligible entities to accelerate the
growth of new small business concerns by providing--
``(1) assistance to small business concerns to access
capital and find mentors and networking opportunities; and
``(2) advice to small business concerns, including advising
on market analysis, company strategy, revenue growth,
commercialization, and securing funding.
``(c) Use of Funds.--An award under this section--
``(1) may be used by an eligible entity recipient for
construction costs, acquisition of physical workspace and
facilities, and programmatic purposes to benefit new small
business concerns; and
``(2) may not be used by an eligible entity recipient to
provide capital to new small business concerns directly or
through the subaward of funds.
``(d) Penalties for Failure to Abide by Terms or Conditions of
Award.--At the discretion of the Administrator and in addition to any
other civil or criminal consequences, the Administrator shall withhold
payments to an eligible entity or order the eligible entity to return
an award made under this section for failure to abide by the terms and
conditions of the award.''.
Subtitle D--Increasing Equity Opportunities
SEC. 100401. INCREASING EQUITY INVESTMENT IN THE SBIC PROGRAM.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$20,000,000, to remain available until September 30, 2031, for carrying
out this section.
(b) Establishment.--The Small Business Investment Act of 1958, is
amended--
(1) in section 103 (15 U.S.C. 662)--
(A) in paragraph (9)(B)(iii)--
(i) in subclause (II), by striking ``and''
at the end;
(ii) in subclause (III), by adding ``and''
at the end; and
(iii) by adding at the end the following:
``(IV) funds obtained from any
financial institution identified under
section 302(b);''; and
(B) in paragraph (13)(C), by striking ``in an
aggregate amount that does not exceed 33 percent of the
private capital of the applicant or licensee''; and
(2) in section 304 (15 U.S.C. 684), by adding at the end
the following:
``(e) Notwithstanding section 310(c)(6), a licensee under section
321 may, subject to rules to be issued by the Administration, invest
equity capital in investment funds that--
``(1) are majority controlled by members of an
underrepresented community, as defined in section 49 of the
Small Business Act;
``(2) receive annual assistance provided by such licensee;
or
``(3) meet additional criteria as determined by the
Administration.''; and
(3) by adding at the end of the following:
``SEC. 321. EMERGING MANAGERS PROGRAM.
``(a) Definitions.--In this section:
``(1) Covered investments.--The term `covered investments'
means investments in--
``(A) infrastructure, including--
``(i) roads, bridges, and mass transit;
``(ii) water supply and sewer;
``(iii) the electrical grid;
``(iv) broadband and telecommunications;
``(v) clean energy; or
``(vi) child care and elder care;
``(B) manufacturing;
``(C) low-income communities, as that term is
defined in section 45D(e) of the Internal Revenue Code
of 1986;
``(D) HUBZones, as defined in section 31(b) of the
Small Business Act;
``(E) small business concerns owned and controlled
by a member of an Indian tribe individually identified
(including parenthetically) in the most recent list
published pursuant to section 104 of the Federally
Recognized Indian Tribe List Act of 1994;
``(F) small business concerns owned and controlled
by an individual with a disability, as defined in
section 3 of the Americans with Disabilities Act of
1990;
``(G) small business concerns owned and controlled
by a veteran; or
``(H) industries identified by the Administrator.
``(2) Emerging manager company.--The term `emerging manager
company' means an investment management firm that is focused on
investing private equity and that meets not less than 2 of the
following criteria:
``(A) The partners of the firm have--
``(i) an investment track record of less
than 10 years of combined investment
experience; or
``(ii) a documented record of successful
business experience.
``(B) The firm has a focus on underserved markets.
``(C) The firm is not less than 50 percent owned,
managed, or controlled by members of an
underrepresented community (as defined in section 49 of
the Small Business Act).
``(b) Establishment.--The Administrator shall establish an emerging
managers program pursuant to which managers with substantial experience
in operating small business investment companies--
``(1) may enter into a written agreement approved by the
Administrator to provide guidance and assistance to an
applicant for a license for a small business investment company
that is to be managed by an emerging manager company; and
``(2) may hold a minority financial interest in the small
business investment company described in paragraph (1).
``(c) Licensing.--An applicant described in subsection (b)(1) shall
apply for a license under section 301(c) and shall--
``(1) have private capital not to exceed $100,000,000;
``(2) be managed by not less than two individuals;
``(3) be a second generation fund or earlier; and
``(4) focus its investment strategy on covered investments.
``(d) Waiver of Maximum Leverage.--The approval of a written
agreement under subsection (b) by the Administrator shall operate as a
waiver of the requirements of section 303(b)(2)(B) to the extent that
such section would otherwise apply.
``(e) Increased Leverage Maximum.--An existing small business
investment company that enters into a written agreement under
subsection (b) may receive an increase in the maximum leverage cap of
the company under section 303(b)(2)--
``(1) under subparagraph (A) of such section, with respect
to a single license, by not more than $17,500,000; and
``(2) under subparagraph (B) of such section, with respect
to multiple licenses under common control, by not more than
$35,000,000.''.
SEC. 100402. MICROCAP SMALL BUSINESS INVESTMENT COMPANY LICENSE.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Administration for fiscal year 2022, out
of amounts in the Treasury not otherwise appropriated, $40,000,000, to
remain available until September 30, 2031, to carry out paragraph (5)
of section 301(c) of the Small Business Investment Act of 1958 (15
U.S.C. 681(c)), as added by subsection (b).
(b) Microcap Small Business Investment Company License.--Section
301(c) of the Small Business Investment Act of 1958 (15 U.S.C. 681(c))
is amended by adding at the end the following:
``(5) Microcap small business investment company license.--
``(A) In general.--The Administrator may issue
licenses under this subsection to applicants--
``(i) that do not satisfy the qualification
requirements under paragraph (3)(A)(ii) to the
extent that such requirements relate to
investment experience and track record,
including any such requirements further set
forth in section 107.305 of title 13, Code of
Federal Regulations, or any successor
regulation;
``(ii) that would otherwise be issued a
license under this subsection, except that the
management of the applicant does not satisfy
the requirements under paragraph (3)(A)(ii) to
the extent that such requirements relate to
investment experience and track record,
including any such requirements further set
forth in section 107.305 of title 13, Code of
Federal Regulations, or any successor
regulation;
``(iii) for which the managers of such
applicant have--
``(I) a documented record of
successful business experience;
``(II) a record of business
management success; or
``(III) knowledge in the particular
industry or business for which the
applicant is pursuing an investment
strategy; and
``(iv) that have demonstrated appropriate
qualifications for the license, based on
factors determined by the Administrator.
``(B) Required investments.--A licensee under this
paragraph shall invest not less than 50 percent of the
total financings of the licensee in covered investments
(as defined in section 321), of which not more than 33
percent of those investments are in small business
concerns in infrastructure or manufacturing.
``(C) Leverage.--A company licensed pursuant to
this paragraph shall--
``(i) not be eligible to receive leverage
in an amount that is more than $50,000,000; and
``(ii) be able to access leverage in an
amount that is not more than 200 percent of the
private capital of the company.
``(D) Investment committee.--If a company licensed
pursuant to this paragraph has investment committee
members or control persons who are principals approved
by the Administrator or control persons of licensed
small business investment companies not licensed under
this paragraph, such licensee or licensees shall not be
deemed to be under common control with the company
licensed pursuant to this paragraph solely for the
purpose of section 303(b)(2)(B).
``(E) Fees.--In addition to the fees authorized
under sections 301(e) and 310(b), the Administration
may prescribe fees to be paid by each company
designated to operate under this paragraph.''.
SEC. 100403. FUNDING FOR SBIC OUTREACH AND EDUCATION.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$2,500,000, to remain available until September 30, 2031, for carrying
out this section.
(b) Outreach and Education.--The Administrator shall develop and
implement a program to promote to, conduct outreach to, and educate
prospective licensees on the licensing procedures and other programs of
small business investment companies under title III of the Small
Business Investment Act of 1958.
Subtitle E--Increasing Access to Lending and Investment Capital
SEC. 100501. FUNDING FOR COMMUNITY ADVANTAGE LOAN PROGRAM.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
to remain available until September 30, 2031--
(1) $224,800,000 for carrying out paragraph (38) of section
7(a) of the Small Business Act (15 U.S.C. 636(a)), as added by
subsection (b);
(2) $4,000,000 for the Administrator of the Small Business
Administration to develop a training course and provide free or
low-cost training to covered institutions making loans under
the program established under such paragraph (38); and
(3) $47,100,000 for administrative expenses related to
carrying out such paragraph (38), including issuing interim
final rules.
(b) Establishment.--Section 7(a) of the Small Business Act (15
U.S.C. 636(a)) is amended by adding at the end the following:
``(38) Community advantage loan program.--
``(A) Definitions.--In this paragraph--
``(i) the term `covered institution'
means--
``(I) a development company, as
defined in section 103 of the Small
Business Investment Act of 1958,
participating in the loan program
established under title V of such Act;
``(II) a non-Federally regulated
entity certified as a community
development financial institution under
the Community Development Banking and
Financial Institutions Act of 1994;
``(III) an intermediary, as defined
in subsection (m)(11), that is a
nonprofit organization and is
participating in the microloan program
under subsection (m); and
``(IV) an eligible intermediary, as
defined in subsection (l)(1),
participating in the small business
intermediary lending pilot program
established under subsection (l)(2);
``(ii) the term `new business' means a
small business concern that has been in
business for not more than 2 years on the date
on which a loan is made to the small business
concern under the program;
``(iii) the term `program' means the
Community Advantage Loan Program established
under subparagraph (B);
``(iv) the term `small business concern in
an underserved market' means a small business
concern--
``(I) that is located in--
``(aa) a low- to moderate-
income community;
``(bb) a HUBZone, as that
term is defined in section
31(b);
``(cc) a rural area; or
``(dd) any area for which a
disaster declaration or
determination described in
subparagraph (B), (C), or (E)
of subsection (b)(2) has been
made that has not terminated
more than 2 years (or later, as
determined by the
Administrator) before the date
on which a loan is made to such
concern under such subsection,
or in any area for which a
major disaster described in
subsection (b)(2)(A) has been
declared, that period shall be
5 years;
``(II) that is a new business;
``(III) owned and controlled by
veterans;
``(IV) owned and controlled by an
individual who has completed a term of
imprisonment;
``(V) owned and controlled by an
individual with a disability, as that
term is defined in section 3 of the
Americans with Disabilities Act of
1990;
``(VI) owned and controlled by a
member of an Indian tribe individually
identified (including parenthetically)
in the most recent list published
pursuant to section 104 of the
Federally Recognized Indian Tribe List
Act of 1994; or
``(VII) otherwise identified by the
Administrator.
``(B) Establishment.--There is established a
Community Advantage Loan Program under which the
Administration may guarantee loans made by covered
institutions under this subsection, with an emphasis on
loans made to small business concerns in an underserved
market.
``(C) Requirement to make loans to underserved
markets.--Not less than 60 percent of loans made by a
covered institution under the program shall consist of
loans made to small business concerns in an underserved
market.
``(D) Maximum loan amount.--
``(i) In general.--Except as provided in
clause (ii), the maximum loan amount for a loan
guaranteed under the program is $250,000.
``(ii) Exceptions.--
``(I) Requested exception.--
``(aa) In general.--Upon
request by a covered
institution, the Administrator
may guarantee a loan under the
program that is more than
$250,000 and not more than
$350,000.
``(bb) Notification.--As
soon as practicable and not
later than 14 business days
after receiving a request under
item (aa), the Administration
shall--
``(AA) review the
request; and
``(BB) provide a
decision regarding the
request to the covered
institution making the
loan.
``(II) Major disasters.--The
maximum loan amount for a loan
guaranteed under the program that is
made to a small business concern
located in an area affected by a major
disaster described in subsection
(b)(2)(A) is $350,000.
``(E) Interest rates.--The maximum interest rate
for a loan guaranteed under the program shall not
exceed the maximum interest rate, as determined by the
Administration, applicable to other loans guaranteed
under this subsection.''.
SEC. 100502. FUNDING FOR CREDIT ENHANCEMENT AND SMALL DOLLAR LOAN
FUNDING.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
to remain available until September 30, 2031--
(1) $1,480,600,000 to carry out paragraph (39) of section
7(a) of the Small Business Act (15 U.S.C. 636(a)), as added by
subsection (b); and
(2) $484,000,000 for administrative expenses related to
carrying out such paragraph (39), including issuing interim
final rules within 90 days after the date of the enactment of
this title, of which $25,000,000 is reserved for grants to
conduct outreach to entities eligible to receive a loan under
such paragraph (39).
(b) Small Dollar Loan Funding.--Section 7(a) of the Small Business
Act (15 U.S.C. 636(a)), as amended by section 100501, is further
amended--
(1) in paragraph (1)(A)(i), in the third sentence, by
striking ``; and'' and all that follows through the period at
the end and inserting a period;
(2) in paragraph (4)(A), by striking the comma after
``prescribed by the Administration'' and all that follows
through the period at the end and inserting a period;
(3) in paragraph (26), by inserting ``(except for those
collected under paragraph (39))'' after ``profits''; and
(4) by adding at the end the following:
``(39) Small dollar loan funding.--
``(A) Definitions.--In this paragraph:
``(i) Small government contractor.--The
term `small government contractor' means a
small business concern that is performing a
government contract.
``(ii) Small manufacturer.--The term `small
manufacturer' means a small business concern
that is assigned a North American Industry
Classification System code beginning with 31,
32, or 33 at the time at which the small
business concern receives loan under this
subsection.
``(B) Direct loans.--The Administrator is
authorized to originate and disburse direct loans,
including through partnerships with third parties, to
small business concerns.
``(C) Maximum loan size.--Notwithstanding paragraph
(3)(C) of this subsection, a loan made in accordance
with this paragraph shall be--
``(i) except as provided in clause (ii),
not more than $150,000; or
``(ii) not more than $1,000,000, if the
borrower is a small manufacturer or a small
government contractor.
``(D) Fees.--With respect to each loan made in
accordance with this paragraph, the Administrator, an
authorized third party, or an agent may--
``(i) impose, collect, retain, and utilize
fees, which may be charged to the borrower, to
cover any costs associated with referring
applications or originating, making,
underwriting, disbursing, closing, servicing,
or liquidating the loan, including any direct
lending agent costs, other program or contract
costs, or other agent administrative expenses;
``(ii) impose, collect, retain, and use
fees (including unused fees and draw fees),
which may be charged to the borrower on loans
for revolving lines of credit; and
``(iii) pay third parties, including direct
lending agents and financial institutions, with
which the Administration partners for
assistance in referring applicants or
promoting, originating, making, underwriting,
disbursing, closing, servicing, or liquidating
loans in accordance with this paragraph on
behalf of the Administration.
``(E) Terms.--Not later than 90 days after the date
of the enactment of this paragraph, the Administrator
shall issue interim final rules and revise any relevant
rules to establish the terms and conditions for a
direct loan, including repayment, underwriting
criteria, interest rate, maturity, and other terms of a
loan made in accordance with this paragraph.''.
SEC. 100503. EXTENSION OF TEMPORARY FEE REDUCTIONS.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$950,000,000, to remain available until September 30, 2026, for
carrying out this section and any amendments made by this section.
(b) 7(a) Loan Program.--Section 326 of the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (title III of division N
of Public Law 116-260; 134 Stat. 2036; 15 U.S.C. 636 note) is amended--
(1) in subsection (a)(2), by striking ``October 1, 2021''
and inserting ``October 1, 2026''; and
(2) in subsection (b)(2), by striking ``October 1, 2021''
and inserting ``October 1, 2026''.
(c) Other Fees.--Section 327 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division N of
Public Law 116-260; 134 Stat. 2037; 15 U.S.C. 636 note) is amended--
(1) in subsection (a)(1), by striking ``September 30,
2021'' and inserting ``September 30, 2026''; and
(2) in subsection (b)(1), by striking ``September 30,
2021'' and inserting ``September 30, 2026''.
SEC. 100504. FUNDING FOR COOPERATIVES.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2031, for
carrying out paragraph (40) of section 7(a) of the Small Business Act
(15 U.S.C. 636(a)), as added by subsection (b).
(b) Cooperative Lending Pilot.--Section 7(a) of the Small Business
Act (15 U.S.C. 636(a)), as amended by section 100502, is further
amended by adding at the end the following:
``(40) Cooperative lending pilot.--
``(A) Definitions.--In this paragraph:
``(i) Community financial institution.--The
term `community financial institution' has the
meaning given in paragraph (36)(A).
``(ii) Cooperative.--The term
`cooperative'--
``(I) means an entity determined by
the Administrator to be a cooperative;
and
``(II) includes an entity owned by
employees or consumers of the entity.
``(iii) Eligible employee-owned business
concern.--The term `eligible employee-owned
business concern' means--
``(I) a cooperative in which the
employees of the cooperative are
eligible for membership;
``(II) a qualified employee trust;
or
``(III) other employee-owned
entities as determined by the
Administrator.
``(iv) Pilot program.--The term `pilot
program' means the pilot program established
under subparagraph (B).
``(B) Establishment.--There is established a pilot
program under which the Administrator shall guarantee
loans (including loans made by community financial
institutions), without the requirement of a personal or
entity guarantee, where such loans shall be made to
cooperatives or eligible employee-owned business
concerns.
``(C) Termination.--The pilot program shall
terminate on the date that is 5 years after the date of
enactment of this paragraph.''.
(c) Delegated Lending Authority for Preferred Lenders.--Section
5(b)(7) of the Small Business Act (15 U.S.C. 634(b)(7)) is amended by
striking ``paragraph (15) or (35)'' and inserting ``paragraph (15),
(35), or (40)''.
Subtitle F--Supporting Entrepreneurial Second Chances
SEC. 100601. REENTRY ENTREPRENEURSHIP COUNSELING AND TRAINING FOR
INCARCERATED AND FORMERLY INCARCERATED INDIVIDUALS.
(a) Reentry Entrepreneurship Counseling and Training for
Incarcerated Individuals.--
(1) Appropriations.--In addition to amounts otherwise
available, there is appropriated to the Small Business
Administration, out of money in the Treasury not otherwise
appropriated for fiscal year 2022, $35,000,000, to remain
available until September 30, 2029, to carry out section 52 of
the Small Business Act, as added by paragraph (2).
(2) In general.--The Small Business Act is amended by
inserting after section 51, as added by section 100301 of this
title, the following:
``SEC. 52. REENTRY ENTREPRENEURSHIP COUNSELING AND TRAINING FOR
INCARCERATED INDIVIDUALS.
``(a) Definitions.--In this section:
``(1) Covered individual.--The term `covered individual'
means an individual who is completing a term of imprisonment in
a facility designated as a minimum, low, or medium security.
``(2) Resource partners.--The term `resource partners'
means a small business development center (defined in section
3) or a women's business center (described under section 29).
``(b) Establishment.--The Administrator shall coordinate with
resource partners and associations formed to pursue matters of common
concern to resource partners to provide entrepreneurship counseling and
training services to covered individuals pursuant to subsection (c).
``(c) Use of Funds.--Amounts made available under this section
shall be used to--
``(1) develop and deliver a curriculum, including classroom
instruction and in-depth training to develop skills related to
business planning and financial literacy;
``(2) train mentors and instructors;
``(3) establish public-private partnerships to support
covered individuals; and
``(4) identify opportunities to access capital.''.
(b) Reentry Entrepreneurship Counseling and Training for Formerly
Incarcerated Individuals.--
(1) Appropriations.--In addition to amounts otherwise
available, there is appropriated to the Small Business
Administration, out of any money in the Treasury not otherwise
appropriated for fiscal year 2022, $35,000,000, to remain
available until September 30, 2029, to carry out section 53 of
the Small Business Act, as added by paragraph (2).
(2) In general.--The Small Business Act is amended by
inserting after section 52, as added by subsection (a), the
following:
``SEC. 53. REENTRY ENTREPRENEURSHIP COUNSELING AND TRAINING FOR
FORMERLY INCARCERATED INDIVIDUALS.
``(a) Covered Individual Defined.--In this section, the term
`covered individual' means an individual who completed a term of
imprisonment.
``(b) Establishment.--The Administrator shall establish a program
under which the Service Corps of Retired Executives authorized by
section 8(b)(1)(B) shall provide entrepreneurship counseling and
training services to covered individuals on a nationwide basis.
``(c) Use of Funds.--Amounts made available under this section
shall be used by the Service Corps of Retired Executives for providing
to covered individuals the following services:
``(1) Regular individualized mentoring sessions to identify
and support development of the business plans of covered
individuals.
``(2) Workshops on topics specifically tailored to meet the
needs of covered individuals.
``(3) Instructional videos designed specifically for
covered individuals on how to start or expand a small business
concern.''.
SEC. 100602. NEW START ENTREPRENEURIAL DEVELOPMENT PROGRAM FOR FORMERLY
INCARCERATED INDIVIDUALS.
(a) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Small Business Administration, out of any
money in the Treasury not otherwise appropriated for fiscal year 2022,
$35,000,000, to remain available until September 30, 2029, for carrying
out this section.
(b) Definitions.--In this section--
(1) Covered individual.--The term ``covered individual''
means an individual who--
(A) completed a term of imprisonment; and
(B) meets the offense eligibility requirements set
forth in any applicable policy notice or other guidance
issued by the Small Business Administration for the
program established under section 7(m) of the Small
Business Act (15 U.S.C. 636(m)).
(2) Intermediary; microloan.--The terms ``intermediary''
and ``microloan'' have the meanings given those terms,
respectively, in section 7(m)(11) of the Small Business Act (15
U.S.C. 636(m)(11)).
(3) Participating lender.--The term ``participating
lender'' means a participating lender described under section
7(a) of the Small Business Act (15 U.S.C. 636(a)).
(4) Pilot program.--The term ``pilot program'' means the
pilot program established under subsection (b).
(5) Resource partner.--The term ``resource partner''
means--
(A) a small business development center (defined in
section 3 of the Small Business Act (15 U.S.C. 632));
(B) a women's business center (described under
section 29 of such Act (15 U.S.C. 656));
(C) a chapter of the Service Corps of Retired
Executives (established under section 8(b)(1)(B) of
such Act ((15 U.S.C. 637(b)(1)(B))); and
(D) a Veteran Business Outreach Center (described
under section 32 of such Act (15 U.S.C. 657b)).
(c) Establishment.--The Administrator shall establish a pilot
program to award grants to organizations, or partnerships of
organizations, to provide assistance to covered individuals throughout
the United States.
(d) Application.--
(1) In general.--An organization or partnership of
organizations desiring a grant under the pilot program shall
submit an application to the Administrator in such form, in
such manner, and containing such information as the
Administrator may reasonably require.
(2) Contents.--An application submitted under paragraph (1)
shall--
(A) demonstrate that the applicant has a
partnership with, or is, an intermediary that shall
make microloans to covered individuals;
(B) demonstrate an ability to provide a full range
of entrepreneurial development programming on an
ongoing basis;
(C) include a plan for reaching covered
individuals, including by identifying particular target
populations within the community in which a covered
individual lives;
(D) include a plan to refer covered individuals who
have completed participation in the pilot program to
existing resource partners and participating lenders;
(E) include a comprehensive plan for the use of
grant funds, including estimates for administrative
expenses and outreach costs; and
(F) any other requirements, as determined by the
Administrator.
(e) Matching Requirement.--
(1) In general.--As a condition of a grant provided under
the pilot program, the Administrator shall require the
recipient of the grant to contribute an amount equal to 25
percent of the amount of the grant, obtained solely from non-
Federal sources.
(2) Form.--In addition to cash or other direct funding, the
contribution required under paragraph (1) may include indirect
costs or in-kind contributions paid for under non-Federal
programs.
Subtitle G--Other Matters
SEC. 100701. ADMINISTRATIVE EXPENSES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Administration for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $125,000,000, to
remain available until September 30, 2030, for administrative expenses
related to carrying out this title (or any amendments made by this
title), except as otherwise provided in this title.
(b) Rulemaking.--Using amounts made available under subsection (a),
not later than 30 days after the date of the enactment of this Act, the
Administrator may issue rules, including interim final rules, as
necessary to carry out this title and the amendments made by this
title.
SEC. 100702. OFFICE OF INSPECTOR GENERAL OF THE SMALL BUSINESS
ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Office of Inspector General of the Small Business Administration
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $12,500,000, to remain available until September 30,
2030, for audits, investigations, and other oversight of projects and
activities carried out with funds made available by this title to the
Small Business Administration.
TITLE XI--COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE
SEC. 110001. AFFORDABLE HOUSING ACCESS PROGRAM.
(a) In General.--In addition to amounts otherwise available, there
is appropriated for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $9,750,000,000, to remain available until
September 30, 2026, to the Secretary of Housing and Urban Development
and the Administrator of the Federal Transit Administration to make
competitive grants under sections 5307, 5311, and 5339(c) of title 49,
United States Code, to support--
(1) access to affordable housing;
(2) enhanced mobility for residents and riders, including
those in disadvantaged communities and neighborhoods,
persistent poverty communities, or for low-income riders
generally; and
(3) other community benefits for residents of disadvantaged
communities or neighborhoods, persistent poverty communities,
or for low-income riders generally identified by the Secretary
and the Administrator related to enhanced transit service,
including--
(A) access to job and educational opportunities;
(B) better connections to medical care; and
(C) enhanced access to grocery stores with fresh
foods to help eliminate food deserts.
(b) Administration of Funds.--Funds made available under this
section--
(1) shall not be subject to any prior restriction on the
total amount of funds available for implementation or execution
of programs authorized under sections 5307, 5311, 5312, 5314,
or 5339(c) of title 49, United States Code;
(2) notwithstanding requirements related to Government
share under such sections, shall be available for up to 100
percent of the net cost of a project;
(3) notwithstanding section 5307(a)(1) of such title, may
be used for operating costs of equipment and facilities in an
urbanized area with a population equal to or greater than
200,000 individuals; and
(4) shall be expended in compliance with the U.S.
Department of Transportation's Disadvantaged Business
Enterprise Program.
(c) Eligible Activities.--Eligible activities for funds made
available under subsection (a) shall be--
(1) construction of a new fixed guideway capital project;
(2) construction of a bus rapid transit project or a
corridor-based bus rapid transit project that utilizes zero-
emission vehicles, or a collection of such projects;
(3) the establishment or expansion of high-frequency bus
service that utilizes zero-emission buses;
(4) the acquisition of zero-emission vehicles or related
infrastructure under section 5339(c) of title 49, United States
Code, to expand service in urban areas and the acquisition of
vehicles under section 5311 of such title to expand service in
non-urban areas;
(5) an expansion of the service area or the frequency of
service of recipients or subrecipients under sections 5307 or
5311 of such title, including the provision of fare-free or
reduced-fare service;
(6) renovation or construction of facilities and incidental
expenses related to transit service in disadvantaged
communities or neighborhoods or service that benefits low-
income riders generally;
(7) additional assistance to project sponsors of new fixed
guideway capital projects, core capacity improvement projects,
or corridor-based bus rapid transit projects not yet open to
revenue service, notwithstanding applicable requirements
regarding Government share of contributions toward net project
cost of the project or the share of contributions provided by
the Administrator of the Federal Transit Administration, if--
(A) the applicant demonstrates that the
availability of funding under this section provides
additional support for transit services consistent with
the requirements in subsection (a); and
(B) assistance under this paragraph does not
increase by more than 10 percentage points--
(i) the Government share of contributions
toward net project cost; or
(ii) the Government share of assistance
from a program carried out by the Administrator
of the Federal Transit Administration;
(8) fleet transition, route, or other public transportation
planning, including planning related to economic development;
and
(9) projects to upgrade the accessibility of bus or rail
public transportation services for persons with disabilities,
including individuals who use wheelchairs.
(d) Research, Technical Assistance, and Training.--In addition to
amounts otherwise available, there is appropriated for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$150,000,000, to remain available until September 30, 2026, for grants
under sections 5312 or 5314 of title 49, United States Code, (excluding
grants related to any activities or agreements with international
entities or foreign nationals) for--
(1) activities under section 5312 of such title that
support efforts to reduce barriers to the deployment of zero-
emission transit vehicles in disadvantaged communities or
neighborhoods and rural areas, including barriers related to
the cost of such vehicles; and
(2) activities under section 5314 of such title for
training and development activities to support the provision of
service to disadvantaged communities or neighborhoods and rural
areas.
(e) Administrative Expenses.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $100,000,000, to remain
available until September 30, 2026, for administrative expenses and
oversight costs of carrying out this section and to make new awards or
to increase prior awards to provide technical assistance and capacity
building for eligible recipients or subrecipients under this section.
(f) Period of Availability.--Any funds provided from the general
fund of the Treasury to carry out grants under section 5339(c) of title
49, United States Code, for fiscal years 2025 and 2026 shall remain
available until September 30, 2028.
SEC. 110002. COMMUNITY CLIMATE INCENTIVE GRANT PROGRAM.
(a) In General.--Chapter 1 of title 23, United States Code, is
amended by adding at the end the following:
``Sec. 177. Community climate incentive grant program
``(a) Establishment.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $50,000,000, to remain available
until September 30, 2026, to the Administrator of the Federal Highway
Administration--
``(1) to establish a greenhouse gas performance measure
that requires States to set performance targets to reduce
greenhouse gas emissions;
``(2) to establish an incentive structure to reward States
that demonstrate the most significant progress toward achieving
reductions in greenhouse gas emissions;
``(3) to establish consequences for States that do not
achieve reductions in greenhouse gas emissions;
``(4) to issue guidance and regulations and provide
technical assistance as necessary to implement this section;
and
``(5) for operations and administration of the Federal
Highway Administration in carrying out this section.
``(b) Incentive Grants to States.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $950,000,000, to remain
available until September 30, 2026, to the Administrator of the Federal
Highway Administration for incentive grants for carbon reduction
projects, to be awarded to States that--
``(1) qualify for a reward under the incentive structure
established by the Administrator of the Federal Highway
Administration under subsection (a)(2); or
``(2) have incorporated carbon reduction strategies that
contribute to achieving net zero greenhouse gas emissions by
2050 into the transportation plans required under section 135.
``(c) Community Climate Grants to Other Eligible Entities.--
``(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated,
$3,000,000,000, to remain available until September 30, 2026,
to the Administrator of the Federal Highway Administration to
award grants, on a competitive basis, for carbon reduction
projects to eligible entities that are not States.
``(2) Federal share.--The Federal share of the cost of a
project carried out with a grant under this subsection may be
up to 100 percent.
``(d) Use of Funds.--
``(1) In general.--A project carried out under subsection
(b) or (c) shall be treated as a project on a Federal-aid
highway.
``(2) Compliance with existing requirements.--Funds made
available for a grant under subsection (b), and funds made
available for a grant under subsection (c) that are
administered by or through a State department of
transportation, shall be expended in compliance with the U.S.
Department of Transportation's Disadvantaged Business
Enterprise Program.
``(e) Limitation.--Funds made available under this section shall
not--
``(1) be subject to any restriction or limitation on the
total amount of funds available for implementation or execution
of programs authorized for Federal-aid highways; or
``(2) be used for projects that result in additional
through travel lanes for single occupant passenger vehicles.
``(f) Definitions.--In this section:
``(1) Carbon reduction project.--The term `carbon reduction
project' means a project--
``(A) that is eligible under this title; and
``(B) that--
``(i) will result in significant reductions
in greenhouse gas emissions related to a
surface transportation facility or project;
``(ii) provides zero-emission
transportation options;
``(iii) reduces dependence on single-
occupant vehicle trips; or
``(iv) advances carbon reduction strategies
adopted by an eligible entity that contribute
to achieving net-zero greenhouse gas emissions
by 2050.
``(2) Eligible entity.--The term `eligible entity' means--
``(A) a unit of local government;
``(B) a political subdivision of a State;
``(C) a territory;
``(D) a metropolitan planning organization (as
defined in section 134(b)(2));
``(E) a special purpose district or public
authority with a transportation function;
``(F) an entity described in section 207(m)(1)(E);
or
``(G) a State.''.
(b) Clerical Amendment.--The analysis for chapter 1 of title 23,
United States Code, is amended by adding at the end the following:
``177. Community climate incentive grant program.''.
SEC. 110003. NEIGHBORHOOD ACCESS AND EQUITY GRANT PROGRAM.
(a) In General.--Chapter 1 of title 23, United States Code, is
further amended by adding at the end the following:
``Sec. 178. Neighborhood access and equity grant program
``(a) In General.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $2,370,000,000, to remain
available until September 30, 2026, to the Administrator of the Federal
Highway Administration for competitive grants to eligible entities
described in subsection (b)--
``(1) to improve walkability, safety, and affordable
transportation access through construction of projects that are
context-sensitive--
``(A) to remove, remediate, or reuse a facility
described in subsection (c)(1);
``(B) to replace a facility described in subsection
(c)(1) with a facility that is at-grade or lower speed;
``(C) to retrofit or cap a facility described in
subsection (c)(1);
``(D) to build or improve complete streets,
multiuse trails, regional greenways, or active
transportation networks and spines; or
``(E) to provide affordable access to essential
destinations, public spaces, or transportation links
and hubs;
``(2) to mitigate or remediate negative impacts on the
human or natural environment resulting from a facility
described in subsection (c)(2) in a disadvantaged or
underserved community, including construction of--
``(A) noise barriers to reduce impacts resulting
from a facility described in subsection (c)(2);
``(B) technologies, infrastructure, and activities
to reduce surface transportation-related air pollution,
including greenhouse gas emissions;
``(C) infrastructure or protective features to
reduce or manage stormwater run-off resulting from a
facility described in subsection (c)(2), including
through natural infrastructure and pervious, permeable,
or porous pavement;
``(D) infrastructure and natural features to reduce
or mitigate urban heat island hot spots in the
transportation right-of-way or on surface
transportation facilities; or
``(E) safety improvements for vulnerable road
users; and
``(3) for planning and capacity building activities in
disadvantaged or underserved communities to--
``(A) identify, monitor, or assess local and
ambient air quality, emissions of transportation
greenhouse gases, hot spot areas of extreme heat or
elevated air pollution, gaps in tree canopy coverage,
or flood prone transportation infrastructure;
``(B) assess transportation equity or pollution
impacts and develop local anti-displacement policies
and community benefit agreements;
``(C) conduct predevelopment activities for
projects eligible under this subsection;
``(D) expand public participation in transportation
planning by individuals and organizations in
disadvantaged or underserved communities; or
``(E) administer or obtain technical assistance
related to activities described in this subsection.
``(b) Eligible Entities Described.--An eligible entity referred to
in subsection (a) is--
``(1) a State;
``(2) a unit of local government;
``(3) a political subdivision of a State;
``(4) an entity described in section 207(m)(1)(E);
``(5) a territory of the United States;
``(6) a special purpose district or public authority with a
transportation function;
``(7) a metropolitan planning organization (as defined in
section 134(b)(2)); or
``(8) with respect to a grant described in subsection
(a)(3), in addition to an eligible entity described in
paragraphs (1) through (7), a nonprofit organization or
institution of higher education that has entered into a
partnership with an eligible entity described in paragraphs (1)
through (7).
``(c) Facility Described.--A facility referred to in subsection (a)
is--
``(1) a surface transportation facility for which high
speeds, grade separation, or other design factors create an
obstacle to connectivity within a community; or
``(2) a surface transportation facility which is a source
of air pollution, noise, stormwater, or other burden to a
disadvantaged or underserved community.
``(d) Investment in Economically Disadvantaged Communities.--
``(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated,
$1,580,000,000, to remain available until September 30, 2026,
to the Administrator of the Federal Highway Administration to
provide grants for projects in communities described in
paragraph (2) for the same purposes and administered in the
same manner as described in subsection (a).
``(2) Communities described.--A community referred to in
paragraph (1) is a community that--
``(A) is economically disadvantaged, including an
underserved community or a community located in an area
of persistent poverty;
``(B) has entered or will enter into a community
benefits agreement with representatives of the
community;
``(C) has an anti-displacement policy, a community
land trust, or a community advisory board in effect; or
``(D) has demonstrated a plan for employing local
residents in the area impacted by the activity or
project proposed under this section.
``(e) Administration.--
``(1) In general.--A project carried out under subsection
(a) or (d) shall be treated as a project on a Federal-aid
highway.
``(2) Compliance with existing requirements.--Funds made
available for a grant under this section and administered by or
through a State department of transportation shall be expended
in compliance with the U.S. Department of Transportation's
Disadvantaged Business Enterprise Program.
``(f) Cost Share.--The Federal share of the cost of an activity
carried out using a grant awarded under this section shall be not more
than 80 percent, except that the Federal share of the cost of a project
in a disadvantaged or underserved community may be up to 100 percent.
``(g) Technical Assistance.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until September 30, 2026, to the Administrator of the Federal
Highway Administration for--
``(1) guidance, technical assistance, templates, training,
or tools to facilitate efficient and effective contracting,
design, and project delivery by units of local government;
``(2) subgrants to units of local government to build
capacity of such units of local government to assume
responsibilities to deliver surface transportation projects;
and
``(3) operations and administration of the Federal Highway
Administration.
``(h) Limitations.--Amounts made available under this section shall
not--
``(1) be subject to any restriction or limitation on the
total amount of funds available for implementation or execution
of programs authorized for Federal-aid highways; and
``(2) be used for a project for additional through travel
lanes for single-occupant passenger vehicles.''.
(b) Clerical Amendment.--The analysis for chapter 1 of title 23,
United States Code, is further amended by adding at the end the
following:
``178. Neighborhood access and equity grant program.''.
SEC. 110004. TERRITORIAL HIGHWAY PROGRAM FUNDING.
(a) In General.--In addition to amounts otherwise made available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $320,000,000, to remain available
until September 30, 2026, to the Administrator of the Federal Highway
Administration for distribution under section 165(c) of title 23,
United States Code.
(b) Limitation.--Funds made available under this section shall not
be subject to any restriction or limitation on the total amount of
funds available for implementation or execution of programs authorized
for Federal-aid highways.
SEC. 110005. TRAFFIC SAFETY CLEARINGHOUSE.
(a) In General.--In addition to amounts otherwise made available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $47,500,000 to remain available
until September 30, 2026, for the Administrator of the National Highway
Traffic Safety Administration to make 1 or more grants, cooperative
agreements, or contracts with 1 or more qualified institutions to--
(1) operate a national clearinghouse for fair and equitable
traffic safety enforcement programs;
(2) conduct research relating to, and develop, systems for
States to collect traffic safety enforcement data, and provide
technical assistance to States collecting such data, including
the sharing of data to a national database;
(3) develop recommendations and best practices to help
States collect and use traffic safety enforcement data to
promote equity and reduce traffic-related fatalities and
injuries; and
(4) develop information and educational programs relating
to implementing equitable traffic safety enforcement best
practices to assist States and local communities.
(b) Administration.--In addition to amounts otherwise made
available, there is appropriated for fiscal year 2022, out of any money
in the Treasury not otherwise appropriated, $2,500,000 to remain
available until September 30, 2026, for the Administrator of the
National Highway Traffic Safety Administration for the salaries,
expenses, and costs of administering this section.
(c) Definition of State.--In this section the term ``State'' has
the meaning given the term in section 401 of title 23, United States
Code.
SEC. 110006. PASSENGER RAIL IMPROVEMENT, MODERNIZATION, AND EMISSIONS
REDUCTION GRANTS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Transportation for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$10,000,000,000, to remain available until September 30, 2026, for
financial assistance under sections 26101 and 26106 of title 49, United
States Code, to eligible entities for eligible projects.
(b) Definitions.--In this section:
(1) Corridor.--The term ``corridor'' means an existing,
modified, or proposed intercity passenger rail service (as
defined in section 26106(b)(5) of title 49, United States
Code).
(2) Eligible entity.--The term ``eligible entity'' means--
(A) an entity that is eligible to receive financial
assistance under section 26101 of title 49, United
States Code; and
(B) an applicant that is eligible to receive a
grant under section 26106 of title 49, United States
Code.
(3) Eligible project.--The term ``eligible project''
means--
(A) a planning project for high-speed rail corridor
development that consists of planning activities
eligible to receive financial assistance under section
26101(b)(1) of title 49, United States Code; and
(B) a capital project for high-speed rail corridor
development that--
(i) is eligible to receive a grant for a
capital project (as defined in section
26106(b)(3) of title 49, United States Code);
and
(ii) directly serves rail stations within
urban areas (as published by the Bureau of the
Census) that are located in close proximity to
a census tract (as published by the Bureau of
the Census) within the urban area that has a
greater density population than the urban area
as a whole.
(4) High-speed rail.--The term ``high-speed rail'' means
non-highway ground transportation that is owned or operated by
an eligible entity and reasonably expected to reach speeds of--
(A) 160 miles per hour or faster on a shared use
right-of-way; or
(B) 186 miles per hour or faster on a dedicated
right-of-way.
(c) Allocation.--Not less than $1,000,000,000 of the amounts
appropriated by subsection (a) shall be used for eligible projects
described in subsection (b)(3)(A).
(d) Federal Share.--For any financial assistance and grants
provided pursuant to this section, the Federal share may not exceed 90
percent of the total cost of the eligible project.
(e) Oversight.--Not more than $100,000,000 of the amounts
appropriated by subsection (a) may be used by the Secretary of
Transportation for the costs of award and project management of
financial assistance provided under this section.
SEC. 110007. ALTERNATIVE FUEL AND LOW-EMISSION AVIATION TECHNOLOGY
PROGRAM.
(a) Appropriation and Establishment.--For purposes of establishing
a competitive grant program to provide grants to eligible entities to
carry out projects located in the United States that produce,
transport, blend, or store sustainable aviation fuel, or develop,
demonstrate, or apply low-emission aviation technologies, in addition
to amounts otherwise available, there are appropriated to the Secretary
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, to remain available until September 30, 2026--
(1) $247,000,000 for projects relating to the production,
transportation, blending, or storage of sustainable aviation
fuel;
(2) $47,000,000 for projects relating to low-emission
aviation technologies; and
(3) $6,000,000 to fund the award of grants under this
section, and oversight of the program, by the Secretary.
(b) Considerations.--In carrying out subsection (a), the Secretary
shall consider, with respect to a proposed project--
(1) the capacity for the eligible entity to increase the
domestic production and deployment of sustainable aviation fuel
or the use of low-emission aviation technologies among the
United States commercial aviation and aerospace industry;
(2) the projected greenhouse gas emissions from such
project, including emissions resulting from the development of
the project, and the potential the project has to reduce or
displace, on a lifecycle basis, United States greenhouse gas
emissions associated with air travel;
(3) the capacity to create new jobs and develop supply
chain partnerships in the United States;
(4) for projects related to the production of sustainable
aviation fuel, the projected lifecycle greenhouse gas emissions
benefits from the proposed project, which shall include
feedstock and fuel production and potential direct and indirect
greenhouse gas emissions (including resulting from changes in
land use); and
(5) the benefits of ensuring a diversity of feedstocks for
sustainable aviation fuel, including the use of waste carbon
oxides and direct air capture.
(c) Cost Share.--The Federal share of the cost of a project carried
out using grant funds under subsection (a) shall be a maximum of 90
percent of the proposed total cost of the project, and the Secretary
shall consider the extent to which a proposed project meets the
considerations described in subsection (b) in determining the Federal
share under this subsection.
(d) Fuel Emissions Reduction Test.--For purposes of clause (ii) of
subsection (e)(7)(E), the Secretary shall, not later than 2 years after
the date of enactment of this section, adopt at least 1 methodology for
testing lifecycle greenhouse gas emissions that meets the requirements
of such clause.
(e) Definitions.--In this section:
(1) Eligible entity.--The term ``eligible entity'' means--
(A) a State or local government, including the
District of Columbia, other than an airport sponsor;
(B) an air carrier;
(C) an airport sponsor;
(D) an accredited institution of higher education;
(E) a research institution;
(F) a person or entity engaged in the production,
transportation, blending, or storage of sustainable
aviation fuel in the United States or feedstocks in the
United States that could be used to produce sustainable
aviation fuel;
(G) a person or entity engaged in the development,
demonstration, or application of low-emission aviation
technologies; or
(H) nonprofit entities or nonprofit consortia with
experience in sustainable aviation fuels, low-emission
aviation technologies, or other clean transportation
research programs.
(2) Feedstock.--The term ``feedstock'' means sources of
hydrogen and carbon not originating from unrefined or refined
petrochemicals.
(3) Induced land-use change values.--The term ``induced
land-use change values'' means the greenhouse gas emissions
resulting from the conversion of land to the production of
feedstocks and from the conversion of other land due to the
displacement of crops or animals for which the original land
was previously used.
(4) Lifecycle greenhouse gas emissions.--The term
``lifecycle greenhouse gas emissions'' means the combined
greenhouse gas emissions from feedstock production, collection
of feedstock, transportation of feedstock to fuel production
facilities, conversion of feedstock to fuel, transportation and
distribution of fuel, and fuel combustion in an aircraft
engine, as well as from induced land-use change values.
(5) Low-emission aviation technologies.--The term ``low-
emission aviation technologies'' means technologies, produced
in the United States, that significantly--
(A) improve aircraft fuel efficiency;
(B) increase utilization of sustainable aviation
fuel; or
(C) reduce greenhouse gas emissions produced during
operation of civil aircraft.
(6) Secretary.--The term ``Secretary'' means the Secretary
of Transportation.
(7) Sustainable aviation fuel.--The term ``sustainable
aviation fuel'' means liquid fuel, produced in the United
States, that--
(A) consists of synthesized hydrocarbons;
(B) meets the requirements of--
(i) ASTM International Standard D7566; or
(ii) the co-processing provisions of ASTM
International Standard D1655, Annex A1 (or such
successor standard);
(C) is derived from biomass (in a similar manner as
such term is defined in section 45K(c)(3) of the
Internal Revenue Code of 1986), waste streams,
renewable energy sources, or gaseous carbon oxides;
(D) is not derived from palm fatty acid
distillates; and
(E) achieves at least a 50 percent lifecycle
greenhouse gas emissions reduction in comparison with
petroleum-based jet fuel, as determined by a test that
shows--
(i) the fuel production pathway achieves at
least a 50 percent reduction of the aggregate
attributional core lifecycle emissions and the
induced land use change values under a
lifecycle methodology for sustainable aviation
fuels similar to that adopted by the
International Civil Aviation Organization with
the agreement of the United States; or
(ii) the fuel production pathway achieves
at least a 50 percent reduction of the
aggregate attributional core lifecycle
greenhouse gas emissions values and the induced
land-use change values under another
methodology that the Secretary determines is--
(I) reflective of the latest
scientific understanding of lifecycle
greenhouse gas emissions; and
(II) as stringent as the
requirement under clause (i).
SEC. 110008. ASSISTANCE TO UPDATE AND ENFORCE HAZARD RESISTANT CODES
AND STANDARDS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $145,500,000, to remain available until
expended, to the Administrator of the Federal Emergency Management
Agency for the Building Resilient Infrastructure and Communities
Program for activities and grants that provide technical assistance and
capacity building, for which the Federal cost share shall be 100
percent, to State, local, Indian Tribal, territorial, or the District
of Columbia governments for establishing, implementing, and carrying
out enforcement activities of the latest published editions of relevant
performance-based and consensus-based codes, specifications, and
standards, including amendments made by State, local, Indian Tribal,
territorial, or the District of Columbia governments during the
adoption process, that incorporate--
(1) the latest hazard-resistant designs; and
(2) the latest requirements for the maintenance and
inspection of existing buildings to address hazard risk.
(b) Administration.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise available, $4,500,000 to the Administrator of
the Federal Emergency Management Agency, to remain available until
expended, for administrative expenses of carrying out this section.
SEC. 110009. ECONOMIC DEVELOPMENT ADMINISTRATION.
(a) Economic Development Assistance for Regional Economic Growth
Clusters.--In addition to amounts otherwise available, there is
appropriated for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $3,360,000,000, to remain available until
September 30, 2031, to the Secretary of Commerce (referred to in this
section as the ``Secretary'') for grants under section 209 (except for
assistance authorized by section 209(c)(1)) of the Public Works and
Economic Development Act of 1965 (42 U.S.C. 3149) to develop regional
economic growth clusters, including grants for technical assistance,
planning, and predevelopment activities, subject to the condition that
sections 204 and 301 of such Act (42 U.S.C. 3144 and 3161) shall not
apply to grants made with amounts made available under this subsection.
(b) Recompete Grants for Persistently Distressed Communities.--
(1) In general.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated,
$1,200,000,000, to remain available until September 30, 2031,
to the Secretary of Commerce for economic adjustment assistance
as authorized by section 209 (except for assistance authorized
by section 209(c)(1)) of the Public Works and Economic
Development Act of 1965 (42 U.S.C. 3149) to provide grants to
eligible recipients (as defined in section 3 of such Act) to
alleviate economic distress and support long-term comprehensive
economic development and job creation in persistently
distressed local labor markets and local communities, except
that sections 204 and 301 of such Act (42 U.S.C. 3144 and 3161)
shall be inapplicable to such grants.
(2) Recompete plan.--As a condition of receipt of a grant
described under paragraph (1), an eligible recipient shall
submit a comprehensive 10-year economic development plan for
approval by the Secretary that includes--
(A) proposed programs and activities to be carried
out with a grant awarded under this subsection to
address the economic challenges of the local labor
market or local community in a manner that promotes
long-term, sustained economic growth, quality job
creation, and local prime-age employment growth;
(B) projected costs, annual expenditures, and a
proposed grant disbursement schedule; and
(C) other local economic information and periodic
benchmarking criteria as the Secretary determines
appropriate.
(3) Maximum award amount.--In determining the maximum
amount of a grant that may be awarded under paragraph (1) for
the purposes of implementing and carrying out the programs and
activities identified in an approved recompete plan described
in paragraph (2), the Secretary shall use the product obtained
by multiplying--
(A) the difference in the prime-age employment rate
between the United States and the local labor market or
local community;
(B) the prime-age population of the local labor
market or local community; and
(C) either--
(i) $70,585 for local labor markets with a
prime-age employment rate not less than 2.5
percent below the United States; or
(ii) $53,600 for local communities with a
prime-age employment rate not less than 5
percent below the United States.
(4) Definitions.--In this subsection:
(A) Local labor market.--The term ``local labor
market'' means any of the following areas that contains
1 or more recipients eligible under paragraph (1):
(i) A metropolitan statistical area or
micropolitan statistical area, excluding any
area described in clause (iii).
(ii) A commuting zone, excluding any areas
described in clauses (i) and (iii).
(iii) Tribal land subject to the
jurisdiction of an Indian Tribe.
(B) Local community.--The term ``local community''
means the area served by a unit of general local
government that is located within, but does not cover
the entire area of, a local labor market that does not
meet the criteria described in paragraph (3)(C)(i).
(c) Economic Adjustment Assistance for Energy and Industrial
Transition Communities.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $240,000,000, to remain available
until September 30, 2027, to the Secretary of Commerce for economic
adjustment assistance as authorized by section 209 (except for
assistance authorized by section 209(c)(1)) of the Public Works and
Economic Development Act of 1965 (42 U.S.C. 3149) to provide
assistance, including grants for technical assistance, planning, and
predevelopment activities, to energy and industrial transition
communities, including oil, gas, coal, nuclear, and biomass transition
communities, and manufacturing transition communities.
(d) Economic Adjustment Assistance for Technical Assistance,
Project Predevelopment, and Capacity Building.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $240,000,000, to
remain available until September 30, 2027, to the Secretary of Commerce
for economic adjustment assistance as authorized by section 209 (except
for assistance authorized by section 209(c)(1)) of the Public Works and
Economic Development Act of 1965 (42 U.S.C. 3149) to provide grants for
technical assistance, project predevelopment, and capacity building
activities, including activities relating to the writing of grant
applications (consistent with section 213 of the Public Works and
Economic Development Act of 1965 (42 U.S.C. 3153)) and stipends to
local community organizations for planning participation, community
outreach and engagement activities, subject to the conditions that--
(1) sections 204 and 301 of such Act shall not apply to
grants made with amounts made available under this subsection;
and
(2) not less than 50 percent of the amounts made available
under this subsection shall be for activities that are carried
out in underserved communities.
(e) Administration.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $210,000,000, to remain available
until September 30, 2031, for the administrative expenses of carrying
out this section.
SEC. 110010. ASSISTANCE FOR FEDERAL BUILDINGS.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $500,000,000, to remain available until September 30,
2031, to be deposited in the Federal Buildings Fund established under
section 592 of title 40, United States Code, for measures necessary to
convert facilities of the Administrator of General Services to high-
performance green buildings (as defined in section 401 of the Energy
Independence and Security Act of 2007 (42 U.S.C. 17061)).
SEC. 110011. CLIMATE RESILIENT COAST GUARD INFRASTRUCTURE.
In addition to amounts otherwise available, there is appropriated
to the Coast Guard for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $650,000,000, to remain available
until September 30, 2031, for the acquisition, design, and construction
of new, or replacement of existing, climate resilient facilities,
including personnel readiness facilities such as family support
services facilities, that are threatened by or have been impacted by
climate change, as authorized under sections 504(e) and 1101(b)(1) of
title 14, United States Code.
SEC. 110012. GREAT LAKES ICEBREAKER ACQUISITION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Coast Guard for fiscal year 2022, out of any
money in the Treasury not otherwise appropriated, $350,000,000, to
remain available until September 30, 2031, for acquisition, design, and
construction of a Great Lakes heavy icebreaker, as authorized under
section 8107 of the William M. (Mac) Thornberry National Defense
Authorization Act for Fiscal Year 2021 (Public Law 116-283).
(b) Limitation.--The funds made available under this section are
subject to the condition that the Coast Guard shall not--
(1) enter into an agreement involving funds made available
under subsection (a) if such agreement--
(A) is for a term extending beyond September 30,
2031; or
(B) involves any payment that could be made or
funds disbursed using amounts made available under
subsection (a) after September 30, 2031; or
(2) use any other funds available to the Coast Guard to
satisfy obligations initially made under subsection (a).
SEC. 110013. PORT INFRASTRUCTURE AND SUPPLY CHAIN RESILIENCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $600,000,000, to remain available until
September 30, 2026, to the Maritime Administration for the purposes of
making grants for projects to support supply chain resilience,
reduction in port congestion, and the development of offshore wind
through the program under section 50302(c) of title 46, United States
Code.
(b) Limitations.--The funds made available under this section are
subject to the condition that the Secretary of Transportation shall
not--
(1) enter into an agreement involving funds made available
under subsection (a) if such agreement--
(A) is for a term extending beyond September 30,
2031; or
(B) involves any payment that could be made or
funds disbursed using amounts made available under
subsection (a) after September 30, 2031; or
(2) use any other funds available to the Secretary to
satisfy obligations initially made under subsection (a).
SEC. 110014. ALTERNATIVE WATER SOURCE PROJECT GRANTS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Environmental Protection Agency for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$125,000,000, to remain available until expended, for carrying out
section 220 of the Federal Water Pollution Control Act (33 U.S.C.
1300), in accordance with subsection (b), which funds may be used to
make grants under such section on the condition that--
(1) a project carried out using such funds shall, to the
maximum extent practicable, maximize the avoidance,
minimization, or mitigation of climate change impacts on, and
of, any constructed part of the project (including through the
implementation of technologies to recover and reuse energy
produced in the treatment of wastewater); and
(2) all of the iron and steel used in the project are
produced in the United States in accordance with section 608 of
such Act (33 U.S.C. 1388).
(b) Limitations.--For purposes of subsection (a)--
(1) the limitation in section 220(d)(1) of the Federal
Water Pollution Control Act (as in effect on September 1,
2021), as it applies to the receipt of planning or design
funds, shall not apply with respect to eligibility for a grant
under this section; and
(2) the requirements of sections 220(d)(2) and (e) of such
Act (as in effect on September 1, 2021) shall not apply to the
making of a grant under this section.
(c) Administrative Costs.--Of the amounts made available under
subsection (a), the Administrator of the Environmental Protection
Agency shall reserve 4 percent for the administrative costs of carrying
out this section.
SEC. 110015. SEWER OVERFLOW AND STORMWATER REUSE MUNICIPAL GRANTS.
(a) General Assistance.--In addition to amounts otherwise
available, there is appropriated to the Environmental Protection Agency
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $500,000,000, to remain available until expended, for
carrying out section 221 of the Federal Water Pollution Control Act (33
U.S.C. 1301), which funds may be used to make grants under such section
on the condition that any activity carried out using such funds shall,
to the maximum extent practicable, maximize the avoidance,
minimization, or mitigation of climate change impacts on, and of, any
constructed part of the activity (including through the implementation
of technologies to recover and reuse energy produced in the treatment
of wastewater).
(b) Financially Distressed Communities.--
(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Environmental
Protection Agency for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $1,350,000,000, to remain
available until expended, for carrying out section 221 of the
Federal Water Pollution Control Act (33 U.S.C. 1301), which
funds may be used to make grants under such section to a
financially distressed community (as defined in such section),
or an Indian tribe or other entity described in section
518(c)(3) of such Act, on the condition that any activity
carried out using such funds shall, to the maximum extent
practicable, maximize the avoidance, minimization, or
mitigation of climate change impacts on, and of, any
constructed part of the activity (including through the
implementation of technologies to recover and reuse energy
produced in the treatment of wastewater).
(2) Limitation.--In carrying out paragraph (1), the
Administrator of the Environmental Protection Agency may not
require a financially distressed community, Indian tribe, or
entity receiving a grant pursuant to this subsection to
provide, as a condition of eligibility to receive such grant, a
share of the cost of the activity for which the grant was made.
(c) Administrative Costs.--Of the amounts made available under each
of subsections (a) and (b), the Administrator of the Environmental
Protection Agency shall reserve 4 percent for the administrative costs
of carrying out this section.
SEC. 110016. INDIVIDUAL HOUSEHOLD DECENTRALIZED WASTEWATER TREATMENT
SYSTEM GRANTS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Environmental Protection Agency for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
to remain available until expended--
(1) $75,000,000 to make grants to States, municipalities,
and nonprofit entities under the Federal Water Pollution
Control Act for the construction, repair, or replacement of
individual household decentralized wastewater treatment systems
of eligible individuals (as such term is defined in section
603(j) of the Federal Water Pollution Control Act (33 U.S.C.
1383(j))); and
(2) $75,000,000 to make grants to States, municipalities,
and nonprofit entities under such Act for the construction,
repair, or replacement of individual household decentralized
wastewater treatment systems of eligible individuals (as so
defined) residing in households that are not connected to a
system or technology designed to treat domestic sewage,
including eligible individuals using household cesspools.
(b) Administrative Costs.--Of the amounts made available under
subsection (a), the Administrator of the Environmental Protection
Agency shall reserve 7 percent for the administrative costs of carrying
out this section.
SEC. 110017. DISASTER RELIEF.
The Administrator of the Federal Emergency Management Agency may
provide financial assistance through September 30, 2026, pursuant to
section 203(h), 404(a), and 406(b) of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (42 U.S.C. 5133(h); 42 U.S.C.
5170c(a); 42 U.S.C. 5172(b)) for--
(1) costs associated with low-carbon materials; and
(2) incentives that encourage low-carbon and net-zero
energy projects, which may include an increase in the Federal
cost share.
SEC. 110018. ENVIRONMENTAL REVIEW IMPLEMENTATION FUNDS.
(a) In General.--Chapter 1 of title 23, United States Code, is
further amended by adding at the end the following:
``Sec. 179. Environmental review implementation funds
``(a) Establishment.--In addition to amounts otherwise available,
for fiscal year 2022, there is appropriated to the Administrator, out
of any money in the Treasury not otherwise appropriated, $50,000,000,
to remain available until September 30, 2026, for the purpose of
facilitating the development and review of documents for the
environmental review process for proposed projects, including through--
``(1) the provision of guidance, technical assistance,
templates, training, or tools to facilitate an efficient and
effective environmental review process for surface
transportation projects, including any administrative expenses
of the Federal Highway Administration to conduct such
activities; and
``(2) providing funds made available under this subsection
to eligible entities--
``(A) to build capacity of such eligible entities
and facilitate the environmental review process for
proposed projects, including--
``(i) defining the scope or study areas;
``(ii) identifying impacts, mitigation
measures, and reasonable alternatives;
``(iii) preparing planning and
environmental studies and other documents prior
to and during the environmental review process,
for potential use in the environmental review
process in accordance with applicable statutes
and regulations;
``(iv) conducting public engagement
activities; and
``(v) carrying out other activities,
including permitting activities, as the
Administrator determines to be appropriate, to
support the timely completion of an
environmental review process required for a
proposed project; and
``(B) for administrative expenses of the eligible
entity to conduct any of the activities described in
subparagraph (A).
``(b) Cost Share.--
``(1) In general.--The Federal share of the cost of an
activity carried out under this section by an eligible entity
shall be not more than 80 percent.
``(2) Source of funds.--The non-Federal share of the cost
of an activity carried out under this section by an eligible
entity may be satisfied using funds made available to the
eligible entity under any other Federal, State, or local grant
program, including funds made available to the eligible entity
under this title or administered by the U.S. Department of
Transportation.
``(c) Definitions.--In this section:
``(1) Administrator.--The term `Administrator' means the
Administrator of the Federal Highway Administration.
``(2) Eligible entity.--The term `eligible entity' means--
``(A) a State;
``(B) a unit of local government;
``(C) a political subdivision of a State;
``(D) a territory of the United States;
``(E) an entity described in section 207(m)(1)(E);
``(F) a recipient of funds under section 203; or
``(G) a metropolitan planning organization (as
defined in section 134(b)(2)).
``(3) Environmental review process.--The term
`environmental review process' has the meaning given the term
in section 139(a)(3).
``(4) Proposed project.--The term `proposed project' means
a surface transportation project for which an environmental
review process is required.''.
(b) Clerical Amendment.--The analysis for chapter 1 of title 23,
United States Code, is further amended by adding at the end the
following:
``179. Environmental review implementation funds.''.
SEC. 110019. LOW-CARBON TRANSPORTATION MATERIALS GRANTS.
(a) In General.--Chapter 1 of title 23, United States Code, is
further amended by adding at the end the following:
``Sec. 180. Low-carbon transportation materials grants
``(a) Federal Highway Administration Appropriation.--In addition to
amounts otherwise available, there is appropriated for fiscal year
2022, out of any money in the Treasury not otherwise appropriated,
$900,000,000, to remain available until September 30, 2026, to the
Administrator to reimburse eligible recipients for the incremental
costs of using low-embodied carbon construction materials and products
in projects and for the administrative costs of carrying out this
section.
``(b) Reimbursement of Incremental Costs; Incentives.--
``(1) Reimbursement of incremental costs.--
``(A) In general.--The Administrator shall, subject
to the availability of funds, reimburse eligible
recipients that use low-embodied carbon construction
materials and products on a project funded under this
title.
``(B) Amount.--The amount of reimbursement under
subparagraph (A) shall be the incrementally higher cost
of using such materials relative to the cost of using
traditional materials, as determined by the eligible
recipient and verified by the Administrator.
``(2) Incentive.--If a reimbursement is provided under
paragraph (1), the total Federal share payable for the project
for which the reimbursement is provided shall be up to 100
percent.
``(3) Limitations.--
``(A) In general.--The Administrator shall only
provide a reimbursement under paragraph (1) for a
project on a--
``(i) Federal-aid highway;
``(ii) tribal transportation facility;
``(iii) Federal lands transportation
facility; or
``(iv) Federal lands access transportation
facility.
``(B) Other restrictions.--Amounts made available
under this section shall not be subject to any
restriction or limitation on the total amount of funds
available for implementation or execution of programs
authorized for Federal-aid highways.
``(C) Single occupant passenger vehicles.--Funds
made available under this section shall not be used for
projects that result in additional through travel lanes
for single occupant passenger vehicles.
``(4) Materials identification.--The Administrator shall
review the low-embodied carbon construction materials and
products identified by the Administrator of the Environmental
Protection Agency and shall identify low-embodied carbon
construction materials and products--
``(A) appropriate for use in projects eligible
under this title; and
``(B) eligible for reimbursement under this
section.
``(c) Definitions.--In this section:
``(1) Administrator.--The term `Administrator' means the
Administrator of the Federal Highway Administration.
``(2) Eligible recipient.--The term `eligible recipient'
means--
``(A) a State;
``(B) a unit of local government;
``(C) a political subdivision of a State;
``(D) a territory of the United States;
``(E) an entity described in section 207(m)(1)(E));
``(F) a recipient of funds under section 203;
``(G) a metropolitan planning organization (as
defined in section 134(b)(2)); or
``(H) a special purpose district or public
authority with a transportation function.
``(3) Embodied carbon.--The term `embodied carbon' means
the quantity of greenhouse gas emissions associated with all
relevant stages of production of a material or product,
measured in kilograms of carbon dioxide-equivalent per unit of
such material or product.
``(4) Low-embodied carbon construction materials and
products.--The term `low-embodied carbon construction materials
and products' means materials and products identified by the
Administrator of the Environmental Protection Agency as having
substantially lower levels of embodied carbon compared to
estimated industry averages of similar products or
materials.''.
(b) Clerical Amendment.--The analysis for chapter 1 of title 23,
United States Code, is further amended by adding at the end the
following:
``180. Low-carbon transportation materials grants.''.
SEC. 110020. SOUTHWEST BORDER REGIONAL COMMISSION.
In addition to amounts otherwise available, there is appropriated
to the Southwest Border Regional Commission for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated, $33,000,000,
to remain available until September 30, 2031, to carry out activities
authorized by subtitle V of title 40, United States Code.
TITLE XII--COMMITTEE ON VETERANS AFFAIRS
SEC. 120001. DEPARTMENT OF VETERANS AFFAIRS INFRASTRUCTURE
IMPROVEMENTS.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, $2,317,000,000, to remain available until September 30,
2031, for facilities under the jurisdiction of, or for the use of, the
Department of Veterans Affairs to carry out sections 2400, 2403, 2404,
2406, 2407, 2412, 8101, 8102 (except for section 8102(d)), 8103 (except
for super construction projects as defined in section 8103(e)(3)), 8104
through 8110, 8122, and 8161 through 8169 of title 38, United States
Code, taking into consideration the integration of climate resiliency
into infrastructure as well as the needs of underserved areas and
underserved veteran populations.
SEC. 120002. MODIFICATIONS TO ENHANCED-USE LEASE AUTHORITY OF
DEPARTMENT OF VETERANS AFFAIRS.
(a) Modifications to Authority.--Paragraph (2) of section 8162(a)
of title 38, United States Code, is amended to read as follows:
``(2)(A) The Secretary may enter into an enhanced-use lease on or
after the date of the enactment of this paragraph only if the Secretary
determines--
``(i) that the lease will not be inconsistent with, and
will not adversely affect--
``(I) the mission of the Department; or
``(II) the operation of facilities, programs, and
services of the Department in the local area; and
``(ii) that--
``(I) the lease will enhance the use of the leased
property by directly or indirectly benefitting
veterans; or
``(II) the leased property will provide supportive
housing.
``(B) The Secretary shall give priority to enhanced-use leases
that, on the leased property--
``(i) provide supportive housing for veterans;
``(ii) provide direct services or benefits targeted to
veterans; or
``(iii) provide services or benefits that indirectly
support veterans.''.
(b) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $455,000,000 for the Department of
Veterans Affairs, to remain available until expended, to enter into
enhanced-use leases pursuant to section 8162 of title 38, United States
Code, as amended by this section.
(c) Modification of Sunset.--Section 8169 of such title is amended
by striking ``December 31, 2023'' and inserting ``September 30, 2026''.
SEC. 120003. MAJOR MEDICAL FACILITY LEASES OF THE DEPARTMENT OF
VETERANS AFFAIRS.
(a) Authority to Enter Into Major Medical Facility Leases.--
Paragraph (2) of subsection (a) of section 8104 of title 38, United
States Code, is amended--
(1) by striking ``No funds'' and inserting ``(A) No
funds'';
(2) by striking ``or any major medical facility lease'';
(3) by striking ``or lease''; and
(4) by adding at the end the following new subparagraph:
``(B) Funds may be appropriated for a fiscal year, and the
Secretary may obligate and expend funds, including for advance planning
and design, for any major medical facility lease.''.
(b) Modification of Definition of Major Medical Facility Lease.--
Subparagraph (B) of paragraph (3) of such subsection is amended to read
as follows:
``(B) The term `major medical facility lease'--
``(i) means a lease for space for use as a new
medical facility approved through the General Services
Administration under section 3307(a)(2) of title 40 at
an average annual rent equal to or greater than the
dollar threshold described in such section, which shall
be subject to annual adjustment in accordance with
section 3307(h) of such title; and
``(ii) does not include a lease for space for use
as a shared Federal medical facility for which the
Department's estimated share of the lease costs does
not exceed such dollar threshold.''.
(c) Interim Leasing Actions.--Such section is further amended by
adding at the end the following new subsection:
``(i)(1) The Secretary may carry out interim leasing actions for
major medical facility leases (as defined in subsection (a)(3)(B)).
``(2) In this subsection, the term `interim leasing actions' has
the meaning given that term by the Administrator of the General
Services Administration.''.
(d) Applicability.--The amendments made by this section shall apply
with respect to a major medical facility lease of the Department of
Veterans Affairs that has not been specifically authorized by law on or
before the date of the enactment of this Act and is included as part of
the annual budget submission of the Department of Veterans Affairs for
fiscal year 2022, 2023, or 2024.
(e) Purchase Options.--The Secretary of Veterans Affairs may
obligate and expend funds to exercise a purchase option included in any
major medical facility lease described in subsection (d).
(f) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2022, out of any money in the
Treasury not otherwise appropriated, $1,805,000,000, to remain
available until expended, for major medical facility leases pursuant to
subchapter I of chapter 81 of title 38, United States Code, as amended
by this section, as requested in the annual budget submission of the
Department of Veterans Affairs for fiscal year 2022, 2023, or 2024.
(g) Termination and Restoration.--
(1) In general.--Effective upon the date of execution of
the final lease award for leases described in subsection (d),
subsections (a) through (e) of this section and the amendments
made by those subsections are repealed and any provision of law
amended by those subsections is restored as if those
subsections had not been enacted into law.
(2) Notification.--The Secretary of Veterans Affairs shall
submit to Congress and the Law Revision Counsel of the House of
Representatives written notification of the date specified in
paragraph (1) not later than 30 days before such date.
SEC. 120004. INCREASE IN NUMBER OF HEALTH PROFESSIONS RESIDENCY
POSITIONS AT DEPARTMENT OF VETERANS AFFAIRS MEDICAL
FACILITIES.
(a) Increase.--In carrying out section 7302(a)(1) of title 38,
United States Code, during the seven-year period beginning on the day
that is one year after the date of the enactment of this Act, the
Secretary of Veterans Affairs shall increase the number of health
professions residency positions at medical facilities of the Department
of Veterans Affairs by not more than 500 positions (which shall be
allocated among occupations included in the most current determination
published in the Federal Register pursuant to section 7412(a) of such
title, or allocated pursuant to a prioritization by the Secretary of
occupations in primary care, mental health care, and any other health
professions occupation the Secretary determines appropriate) through
the establishment of such new positions at--
(1) medical facilities where the Secretary established such
positions pursuant to section 301(b)(2) of the Veterans Access,
Choice, and Accountability Act of 2014 (Public Law 113-146; 38
U.S.C. 7302 note); or
(2) any medical facility--
(A) the director of which expresses an interest in
establishing or expanding a health professions
residency program at the medical facility; or
(B) that is located in a community that has a high
concentration of veterans or is experiencing a shortage
of health care professionals.
(b) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Department of Veterans Affairs for fiscal
year 2022, out of any money in the Treasury not otherwise appropriated,
$268,000,000, to remain available until September 30, 2029, for the
purpose of carrying out this section.
SEC. 120005. VETERAN RECORDS SCANNING.
In addition to amounts otherwise available, there is appropriated
to the Veterans Benefits Administration for fiscal year 2022, out of
any money in the Treasury not otherwise appropriated, $150,000,000, to
remain available until September 30, 2023, for costs of record scanning
and claims processing, to carry out sections 7701 and 7703 of title 38,
United States Code.
SEC. 120006. FUNDING FOR DEPARTMENT OF VETERANS AFFAIRS OFFICE OF
INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated
to the Office of Inspector General of the Department of Veterans
Affairs for fiscal year 2022, out of any money in the Treasury not
otherwise appropriated, $5,000,000, to remain available until September
30, 2031, for audits, investigations, and other oversight of projects
and activities carried out with funds made available to the Department
of Veterans Affairs.
TITLE XIII--COMMITTEE ON WAYS AND MEANS
Subtitle A--Universal Comprehensive Paid Leave
SEC. 130001. COMPREHENSIVE PAID LEAVE.
The Social Security Act is amended by adding at the end the
following:
``TITLE XXII--COMPREHENSIVE PAID LEAVE BENEFITS
``SEC. 2201. TABLE OF CONTENTS.
``The table of contents for this title is as follows:
``Sec. 2201. Table of contents.
``Sec. 2202. Entitlement to comprehensive paid leave benefits.
``Sec. 2203. Benefit amount.
``Sec. 2204. Benefit determination and payment.
``Sec. 2205. Appeals.
``Sec. 2206. Accurate payment.
``Sec. 2207. Funding for benefit payments, grants, and program
administration.
``Sec. 2208. Funding for State administration option for legacy States.
``Sec. 2209. Reimbursement option for employer-sponsored comprehensive
paid leave benefits.
``Sec. 2210. Definitions.
``SEC. 2202. ENTITLEMENT TO COMPREHENSIVE PAID LEAVE BENEFITS.
``(a) In General.--Every individual who--
``(1) has filed an application for a comprehensive paid
leave benefit in accordance with section 2204(a);
``(2) has, or anticipates having, at least 4 caregiving
hours in a week ending at any time during the period that
begins 90 days before the date on which such application is
filed or not later than 90 days after such date;
``(3) has wages or self-employment income at any time
during the period--
``(A) beginning with the most recent calendar
quarter that ends at least 4 months prior to the
beginning of the individual's benefit period specified
in subsection (b); and
``(B) ending with the month before the month in
which such benefit period begins; and
``(4) has at least the specified amount of wages and self-
employment income during the most recent 8-calendar quarter
period that ends at least 4 months prior to the beginning of
the individual's benefit period specified in subsection (b),
shall be entitled to such a benefit for each month during such benefit
period, except as otherwise provided in this section. For purposes of
paragraph (4), the specified amount for individuals whose benefit
period begins in calendar year 2024 shall be $2,000, and the specified
amount for individuals whose benefit period begins in any calendar year
after 2024 shall equal the specified amount applicable for the calendar
year preceding such calendar year, or, if larger, the product of $2,000
and the quotient obtained by dividing the national average wage index
(as defined in section 2210) for the second calendar year preceding
such calendar year by the national average wage index (as so defined)
for 2022.
``(b) Benefit Period.--
``(1) In general.--Except as provided in paragraph (2), the
benefit period specified in this subsection is the period
beginning with the month in which ends the 1st week in which
the individual has at least 4 caregiving hours and otherwise
would meet the criteria specified in paragraphs (1), (2), (3),
and (4) of subsection (a) and ending at the end of the month in
which ends the 52nd week ending during such period.
``(2) Retroactive benefits.--In the case of an application
for benefits under this section with respect to an individual
who has at least 4 caregiving hours in a week at any time
during the period that begins 90 days before the date on which
such application is filed, the benefit period specified in this
subsection is the period beginning with the later of--
``(A) the month in which ends the 1st week in which
the individual has at least 4 caregiving hours; or
``(B) the 1st month that begins during such 90-day
period,
and ending at the end of the month in which ends the 52nd week
ending during such period.
``(3) Limitation.--Notwithstanding paragraphs (1) and (2),
no benefit period under this title may begin with any month
beginning before January 2024.
``(c) Caregiving Hours.--
``(1) Caregiving hour defined.--For purposes of this title,
the term `caregiving hour' means a 1-hour period during which
the individual engaged in qualified caregiving (determined on
the basis of information filed with the Commissioner pursuant
to subsection (c) of section 2204).
``(2) Qualified caregiving.--
``(A) In general.--For purposes of this subsection,
the term `qualified caregiving' means any activity
engaged in by an individual in lieu of work (during the
hours that constitute the individual's regular workweek
(within the meaning of section 2203(d))), other than
for monetary compensation, for a qualifying reason (as
defined in section 2210).
``(B) No monetary compensation permitted.--For
purposes of subparagraph (A), an activity shall be
considered to be engaged in by an individual for
monetary compensation if, for the time during which the
individual was so engaged, the individual received--
``(i) wages from an employer;
``(ii) self-employment income; or
``(iii) any form of cash payment made by an
employer for purposes of providing the
individual with paid vacation, paid sick leave,
or any other form of paid time off (but not
including any such form of cash payment to the
extent that the sum of such cash payment and
any comprehensive paid leave benefits under
section 2202 does not exceed 100 percent of the
individual's regular rate of pay (as determined
under section 7(e) of the Fair Labor Standards
Act of 1938)).
``(C) Treatment of individuals covered by employer-
sponsored comprehensive paid leave program.--For
purposes of subparagraph (A), an activity engaged in by
an individual shall not be considered to be engaged in
in lieu of work if, for the time during which the
individual was so engaged, the individual is taking
leave from covered employment under an employer-
sponsored program (as defined in section 2209(g)).
``(D) Treatment of individuals covered by legacy
state comprehensive paid leave program.--For purposes
of subparagraph (A), an activity engaged in by an
individual shall not be considered to be engaged in in
lieu of work if, for the time during which the
individual was so engaged, the individual is taking
leave from covered employment under the law of a legacy
State (as defined in section 2208(c)). In the case of
an individual who is no longer employed, such
individual shall be treated, for purposes of the
preceding sentence, as taking leave from covered
employment under the law of a legacy State (as so
defined) with respect to the portion of the time during
which the individual was so engaged corresponding to
the share of the individual's regular workweek (within
the meaning of 2203(d)) that was in covered employment
under the law of a legacy State (as so defined).
``(d) No Caregiving Hours in Individual's Week of Death.--No
caregiving hours of an individual may be credited under section 2203(c)
to the week during which the individual dies.
``(e) Disqualification.--An individual who has been found to have
used false statements or representation to secure benefits under this
section shall be ineligible for benefits under this section for a 5-
year period following the date of such finding.
``SEC. 2203. BENEFIT AMOUNT.
``(a) In General.--The amount of the benefit to which an individual
is entitled under section 2202 for a month shall be an amount equal to
the sum of the weekly benefit amounts for each week ending during such
month. The weekly benefit amount of an individual for a week shall be
equal to the product of the individual's weekly benefit rate (as
determined under subsection (b)) multiplied by a fraction--
``(1) the numerator of which is the number of caregiving
hours of the individual credited to such week (as determined in
subsection (c)); and
``(2) the denominator of which is the number of hours in a
regular workweek of the individual (as determined in subsection
(d)).
``(b) Weekly Benefit Rate.--
``(1) In general.--For purposes of this section, an
individual's weekly benefit rate shall be an amount equal to
the sum of--
``(A) 90.138 percent of the individual's average
weekly earnings to the extent that such earnings do not
exceed the amount established for purposes of this
subparagraph by paragraph (2);
``(B) 73.171 percent of the individual's average
weekly earnings to the extent that such earnings exceed
the amount established for purposes of subparagraph (A)
but do not exceed the amount established for purposes
of this subparagraph by paragraph (2); and
``(C) 53.023 percent of the individual's average
weekly earnings to the extent that such earnings exceed
the amount established for purposes of subparagraph (B)
but do not exceed the amount established for purposes
of this subparagraph by paragraph (2).
``(2) Amounts established.--
``(A) Initial amounts.--For individuals whose
benefit period under this title begins in calendar year
2024, the amount established for purposes of
subparagraphs (A), (B), and (C) of paragraph (1) shall
be \1/52\ of $15,080, $34,248, and $62,000,
respectively.
``(B) Wage indexing.--For individuals whose benefit
period under this title begins in any calendar year
after 2024, each of the amounts so established shall
equal the corresponding amount established for the
calendar year preceding such calendar year, or, if
larger, the product of the corresponding amount
established with respect to the calendar year 2024 and
the quotient obtained by dividing--
``(i) the national average wage index (as
defined in section 2210) for the second
calendar year preceding such calendar year, by
``(ii) the national average wage index (as
so defined) for calendar year 2022.
``(C) Rounding.--Each amount established under
subparagraph (B) for any calendar year shall be rounded
to the nearest $1, except that any amount so
established which is a multiple of $0.50 but not of $1
shall be rounded to the next higher $1.
``(3) Average weekly earnings.--For purposes of this
subsection, an individual's average weekly earnings, as
calculated by the Commissioner, shall be equal to the quotient
obtained by dividing--
``(A) the total of the wages and self-employment
income received by the individual during the 8-calendar
quarter period described in section 2202(a)(4); by
``(B) 104.
``(4) Evidence of earnings.--For purposes of determining
the wages and self-employment income of an individual with
respect to an application for benefits under section 2202, the
Commissioner shall make such determination on the basis of data
provided to the Commissioner from the National Directory of New
Hires pursuant to section 453(j)(12) and self-employment income
information provided to the Commissioner pursuant to section
6103(l)(23) of the Internal Revenue Code of 1986, except that
the Commissioner shall also consider any more recent or
additional evidence of wages or self-employment income the
individual chooses to additionally submit.
``(c) Crediting of Caregiving Hours to a Week.--The number of
caregiving hours of an individual credited to a week as determined
under this subsection shall equal the number of caregiving hours of the
individual occurring during such week, except that--
``(1) such number may not exceed the number of hours in a
regular workweek of the individual (as determined in subsection
(d));
``(2) no caregiving hours may be credited to a week in
which fewer than 4 caregiving hours of the individual occur;
``(3) no caregiving hours of the individual may be credited
to the individual's waiting period, consisting of the first
week during an individual's benefit period in which at least 4
caregiving hours occur (regardless of whether the individual
received any form of cash payment for the purpose of providing
the individual with paid vacation, paid sick leave, or any
other form of paid time off from the individual's employer
during such week in accordance with section
2202(c)(2)(B)(iii)); and
``(4) the total number of caregiving hours credited to
weeks during the individual's benefit period may not exceed the
product of 4 multiplied by the number of hours in a regular
workweek of the individual (as so determined).
``(d) Number of Hours in a Regular Workweek.--For purposes of this
section, the number of hours in a regular workweek of an individual
shall be the number of hours that the individual regularly works in a
week for all employers or as a self-employed individual (or regularly
worked in the case of an individual who is no longer working or whose
total weekly hours of work have been reduced) during the month before
the individual's benefit period begins (or prior to such month, if
applicable in the case of an individual who is no longer working or
whose total weekly hours of work have been reduced).
``(e) Submission of Required Information.--Any person may submit
applicable paid leave information with respect to an individual,
including, as applicable, the individual's representative, the
individual's employer, or any relevant authority identified under
section 2204(b)(2). For purposes of this subsection, the term
`applicable paid leave information' means, with respect to an
individual, any information submitted to the Commissioner with respect
to the comprehensive paid leave benefits of the individual, including
any initial application, periodic benefit claim report, appeal, and any
other information submitted in support of such application, report, or
appeal.
``SEC. 2204. BENEFIT DETERMINATION AND PAYMENT.
``(a) In General.--An individual seeking benefits under section
2202 shall file an application with the Commissioner containing at
least the information described in subsection (b). Any information
contained in an application for benefits under section 2202, or in a
periodic benefit claim report filed with respect to such benefits,
shall be presumed to be true and accurate, unless the Commissioner
demonstrates by a preponderance of the evidence that information
contained in the application or periodic benefit claim report is false,
except that the Commissioner shall mandate procedures to validate the
identity of such individual.
``(b) Required Contents of Initial Application.--An application for
a comprehensive paid leave benefit filed by an individual shall
include--
``(1) an attestation that the individual has, or
anticipates having, at least 4 caregiving hours in a week
ending at any time during the period that begins 90 days before
the date on which such application is filed or not later than
90 days after such date;
``(2) at the option of the Commissioner, a certification,
issued by a relevant authority identified under regulations
issued by the Commissioner, that contains such information as
the Commissioner shall specify in regulations as necessary to
affirm the circumstances giving rise to the need for such
caregiving hours, which shall be no more than is required for
reasonable documentation (as defined in section 2210);
``(3) an attestation from the individual that notice of the
individual's need to be absent from work during such caregiving
hours has been provided, not later than 7 days after such need
arises, to the individual's employer (except in cases of
hardship or other extenuating circumstances or if the
individual does not have (or no longer has) an employer);
``(4) pay stubs or such other evidence as the individual
may provide demonstrating the individual's wages or self-
employment income during the period described in section
2202(a)(3), except that the Commissioner may waive this
requirement in any case in which such evidence is otherwise
available to the Commissioner; and
``(5) an attestation from the individual stating the number
of hours in a regular workweek of the individual (within the
meaning of section 2203(d)).
In the case of an individual who applies for a comprehensive paid leave
benefit in the anticipation of caregiving hours occurring after the
date of application, the certification described in paragraph (2), the
attestations described in paragraphs (3) and (5), and the evidence
described in paragraph (4) may be provided after the 1st week in which
at least 4 such caregiving hours occur.
``(c) Periodic Benefit Claim Report.--
``(1) In general.--Except as provided in paragraph (2), not
later than 60 days (or such longer period as may be provided in
any case in which the Commissioner determines that good cause
exists for an extension) after the end of each month during the
benefit period of an individual entitled to benefits under
section 2202, the individual shall file a periodic benefit
claim report with the Commissioner. Such periodic benefit claim
report shall specify the caregiving hours of the individual
that occurred during each week that ended in such month. No
periodic benefit claim report shall be required with respect to
any week in which fewer than 4 caregiving hours occurred.
``(2) Retroactive applications.--In the case of an
application filed by an individual for a comprehensive paid
leave benefit with a benefit period that begins, in accordance
with section 2202(b)(2), with a month that ends before the date
on which such application is filed, the individual may include
with such application the information described in the second
sentence of paragraph (1) with respect to each week in the
benefit period that ends before such date.
``(d) Determinations.--
``(1) Initial application.--The Commissioner shall
determine, with respect to an individual applying for benefits
under section 2202, the initial entitlement and the benefit
period in accordance with such section, and the weekly benefit
rate, average weekly earnings, and the number of hours in a
regular workweek in accordance with section 2203.
``(2) Monthly benefit determinations.--On the basis of the
information filed with the Commissioner pursuant to subsection
(c), the Commissioner shall determine, with respect to an
individual for each week ending in a month, the number of
caregiving hours to be credited to such week in accordance with
section 2203(c).
``(3) Changing circumstances.--If more than one type of
circumstance gives rise to the need for caregiving hours during
the individual's benefit period, such caregiving hours shall be
credited to weeks within the benefit period in accordance with
section 2203(c) regardless of circumstance.
``(e) Certification of Payment.--Not later than 15 days after the
making of a determination under subsection (d)(2) with respect to the
number of caregiving hours of an individual to be credited to weeks
ending in a month, the Commissioner shall certify payment of the
comprehensive paid leave benefit for such month to be made to such
individual, and the Secretary of the Treasury shall make such payment
in accordance with the certification of the Commissioner of Social
Security.
``(f) Regulations and Procedures.--The Commissioner shall have full
power and authority to make rules and regulation, including interim
final regulations, and to establish procedures, not inconsistent with
this title, which are necessary and appropriate to carry out this
title.
``SEC. 2205. APPEALS.
``(a) In General.--An individual shall have the right--
``(1) to appeal to the Commissioner any determination made
with respect to--
``(A) comprehensive paid leave benefits under
section 2202; and
``(B) comprehensive paid leave benefits under an
employer-sponsored program described in section 2209
whose appeal to the employer (or administering entity)
pursuant to subsection (b)(1)(B)(iii)(I) of such
section results in a determination unfavorable to the
individual; and
``(2) to have the appeal heard in a timely manner by a
decisionmaker who was not the initial decisionmaker and who
reviews any additional evidence submitted.
``(b) Treatment of Determinations on Appeal.--Any determination by
the Commissioner on an appeal under this section shall be a final
determination.
``SEC. 2206. ACCURATE PAYMENT.
``(a) Underpayments and Overpayments.--
``(1) In general.--Whenever the Commissioner determines
that more or less than the correct amount of payment has been
made to any individual under this title, the Commissioner shall
promptly notify the individual of such determination and inform
the individual of the right to appeal such determination in
accordance with the provisions of section 2205. Proper
adjustment or recovery shall be made as follows:
``(A) Underpayments.--With respect to payment to an
individual of less than the correct amount, the
Commissioner shall promptly pay the balance of the
amount due to such underpaid individual.
``(B) Overpayments.--
``(i) In general.--With respect to payment
to an individual of more than the correct
amount, the Commissioner shall decrease any
payment for a month under section 2202 to which
such overpaid individual is entitled (except
that no such payment may be decreased in any
manner that results in weekly benefit amounts
for each week ending during such month that are
less than the lower of the weekly benefit
amounts for each such week as determined for
such individual under section 2203(a) or the
amount specified in clause (ii) with respect to
such weekly benefit amounts of the individual),
or shall require such overpaid individual to
refund the amount in excess of the correct
amount, or shall apply any combination of the
foregoing.
``(ii) Limitation on recovery.--
``(I) Amount specified.--The amount
specified in this clause with respect
to a weekly benefit amount of an
individual for a week is an amount
equal to the weekly benefit amount that
would be determined for the individual
for such week under section 2203(a) if
the individual's weekly benefit rate
(as determined under section 2203(b))
were equal to the applicable dollar
amount as determined under subclause
(II).
``(II) Applicable dollar amount.--
For purposes of subclause (I), the
applicable dollar amount is--
``(aa) with respect to a
weekly benefit amount
determined for a week ending in
a month in calendar year 2024,
$315; and
``(bb) with respect to a
weekly benefit amount
determined for a week ending in
a month in any calendar year
after 2024, the corresponding
amount established with respect
to a weekly benefit amount
determined for a week ending in
a month in the calendar year
preceding such calendar year
or, if larger, the product of
the corresponding amount
specified in item (aa) with
respect to a weekly benefit
amount determined for a week
ending in a month in calendar
year 2024 multiplied by the
quotient obtained by dividing--
``(AA) the national
average wage index (as
defined in section
2210) for the second
calendar year preceding
such calendar year, by
``(BB) the national
average wage index (as
so defined) for 2022.
``(2) Waiver of certain overpayments.--In any case in which
more than the correct amount of payment for comprehensive paid
leave benefits under section 2202 has been made, there shall be
no adjustment of payments to, or recovery from, any individual
who was without fault in connection with the overpayment if
such adjustment or recovery would defeat the purpose of this
title or would impede efficient or effective administration of
this title, or if such individual relied on the receipt or
expected payment of comprehensive paid leave benefits under
section 2202 to make a financial decision. In considering
whether an individual is without fault, the Commissioner shall
take into account the individual's age and any physical
impairment or mental impairment (including intellectual
disability), limited English proficiency, low levels of
literacy skills, educational limitations, and any other
circumstances that may render the individual not at fault.
``(b) Civil Monetary Penalty.--
``(1) In general.--Any person who knowingly makes a false
statement, misrepresents a fact, or omits material information
in connection with an application for benefits under section
2202 or a periodic benefit claim report under section 2204
shall be subject to a civil monetary penalty of not more than
the amount determined under paragraph (2) for a calendar year
for each such statement, misrepresentation, or omission.
``(2) Amount determined.--The amount determined under this
paragraph for a calendar year shall be the amount that would be
in effect for such calendar year if such penalty--
``(A) had been first established in the amount of
$5,000 in calendar year 1994; and
``(B) had been initially adjusted for inflation in
calendar year 2016.
``(c) Exclusion From Participation.--
``(1) In general.--No person or entity who--
``(A) knowingly and willfully makes or causes to be
made any false statement or representation of a
material fact in any application for any benefit under
this title,
``(B) at any time knowingly and willfully makes or
causes to be made any false statement or representation
of a material fact for use in determining rights to any
such benefit,
``(C) having knowledge of the occurrence of any
event affecting (i) his initial or continued right to
any such benefit, or (ii) the initial or continued
right to any such benefit of any other individual in
whose behalf he has applied for or is receiving such
benefit, conceals or fails to disclose such event with
an intent fraudulently to secure such benefit either in
a greater amount or quantity than is due or when no
such benefit is authorized,
``(D) having made application to receive any such
benefit for the use and benefit of another and having
received it, knowingly and willfully converts such
benefit or any part thereof to a use other than for the
use and benefit of such other person, or
``(E) conspires to take any action described in any
of subparagraphs (A) through (C),
may represent, or submit evidence on behalf of, an individual
applying for, or receiving, benefits under this title.
``(2) Effective date.--An exclusion under this paragraph
shall be effective with respect to services furnished to any
individual on or after the effective date of the exclusion.
Nothing in this paragraph may be construed to preclude
consideration of any medical evidence derived from services
provided by a health care provider before the effective date of
the exclusion of the health care provider under this
subsection.
``(d) Redetermination of Entitlement.--
``(1) In general.--
``(A) Termination or reversal of benefits.--The
Commissioner shall immediately redetermine the
entitlement of an individual to comprehensive paid
leave benefits under section 2202 if there is reason to
believe that fraud or similar fault was involved in the
application of the individual for such benefits.
``(B) Disregard of certain evidence.--When
redetermining the entitlement, or making an initial
determination of entitlement, of an individual under
this title, the Commissioner shall disregard any
evidence if there is reason to believe that fraud or
similar fault was involved in the providing of such
evidence.
``(2) Similar fault described.--For purposes of paragraph
(1), similar fault is involved with respect to a determination
if--
``(A) an incorrect or incomplete statement that is
material to the determination is knowingly made; or
``(B) information that is material to the
determination is knowingly concealed.
``(3) Termination of benefits.--If, after redetermining
pursuant to this subsection the entitlement of an individual to
comprehensive paid leave benefits, the Commissioner determines
that there is insufficient evidence to support such
entitlement, the Commissioner may terminate such entitlement
and may treat benefits paid on the basis of such insufficient
evidence as overpayments.
``SEC. 2207. FUNDING FOR BENEFIT PAYMENTS, GRANTS, AND PROGRAM
ADMINISTRATION.
``(a) Funding for Benefit Payments and Grants.--In addition to
amounts otherwise available, there are appropriated, out of any funds
in the Treasury not otherwise appropriated, such sums as may be
necessary to pay benefits under section 2202 and for grants under
sections 2208 and 2209.
``(b) Funding for Program Administration.--
``(1) In general.--In addition to amounts otherwise
available, there is appropriated, out of any funds in the
Treasury not otherwise appropriated, $1,500,000,000 for fiscal
year 2022 and $1,590,700,000 for each subsequent fiscal year
(subject to paragraph (2)) for timely and accurate
administration of all sections of this title, including costs
related to necessary customer service, staffing, technology,
training, data sharing, identity validation, technical
assistance to legacy States under section 2208 and employers or
employer-designated third party administrators under section
2209, public education and outreach to potential beneficiaries,
and research for the purpose of ensuring full and equitable
access to the programs under this title.
``(2) Indexing to wage growth.--For each fiscal year after
2024, there shall be substituted for the dollar amount
specified in paragraph (1) for such fiscal year an amount equal
to the larger of the dollar amount in effect under this
subsection for the fiscal year preceding such fiscal year or
the product of $1,590,700,000 multiplied by the ratio of--
``(A) the national average wage index (as defined
in section 2210) for the most recent calendar year that
ends before the beginning of such preceding fiscal
year, to
``(B) the national average wage index (as so
defined) for 2021.
``(3) No use of title ii funds.--No funds made available
for the administration of title II may be used to carry out the
paid leave program established under this title.
``(c) Availability of Emergency Funding.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2022, out of
any funds in the Treasury not otherwise appropriated, $500,000,000, to
remain available until expended, for administrative expenses described
in subsection (b)(1) during fiscal year 2024 or any subsequent fiscal
year, except that such amount shall not be available in any fiscal year
unless the Commissioner determines that the number of applications
filed during such fiscal year for comprehensive paid leave benefits
under section 2202(a) will exceed the number that were anticipated to
be filed during such fiscal year (as determined by the Commissioner) by
20 percent or more.
``SEC. 2208. FUNDING FOR STATE ADMINISTRATION OPTION FOR LEGACY STATES.
``(a) In General.--In each calendar year beginning with calendar
year 2025, the Commissioner shall make a grant to each State that, for
the calendar year preceding such calendar year, was a legacy State and
that met the data sharing requirements of subsection (e), in an amount
equal to the lesser of--
``(1) an amount, as estimated by the Commissioner, equal to
the total amount of comprehensive paid leave benefits that
would have been paid under section 2202 (including the costs to
the Commissioner to administer such benefits, not to exceed
(for purposes of estimating such total amount under this
paragraph) 7 percent of the total amount of such benefits paid)
to individuals who received paid family and medical leave
benefits under a State law described in paragraph (1) or (3) of
subsection (b) during the calendar year preceding such calendar
year if the State had not been a legacy State for such
preceding calendar year; or
``(2) an amount equal to the total cost of paid family and
medical leave benefits under a State law described in paragraph
(1) or (3) of subsection (b) for the calendar year preceding
such calendar year, including--
``(A) any paid family and medical leave benefits
provided by an employer (whether directly, under a
contract with an insurer, or provided through a
multiemployer plan) as described in subsection (d); and
``(B) the full cost to the State of administering
such law (except that such cost may not exceed 7
percent of the total amount of paid family and medical
leave benefits paid under such State law).
In any case in which, during any calendar year, the Commissioner has
reason to believe that a State will be a legacy State and meet the data
sharing requirements of subsection (e) for such calendar year, the
Commissioner may make estimated payments during such calendar year of
the grant which would be paid to such State in the succeeding calendar
year, to be adjusted as appropriate in the succeeding calendar year.
``(b) Legacy State.--For purposes of this section, the term `legacy
State' for a calendar year means a State with respect to which the
Commissioner determines that--
``(1) the State has enacted, not later than the date of
enactment of this title, a State law that provides paid family
and medical leave benefits;
``(2) for any calendar year that begins before the date
that is 3 years after the date of enactment of this title, the
State certifies to the Commissioner that the State intends to
remain a legacy State and meet the data sharing requirements of
subsection (e) at least through the first calendar year that
begins on or after such date; and
``(3) for any calendar year that begins on or after such
date, a State law of the State provides for a State program to
remain in effect throughout such calendar year that provides
comprehensive paid family and medical leave benefits (which may
be paid directly by the State or, if permitted under such State
law, by an employer pursuant to such State law)--
``(A) for at least 4 full workweeks of leave during
each 12-month period to at least all of those
individuals in the State who would be eligible for
comprehensive paid leave benefits under section 2202
(without regard to section 2202(c)(2)(D)), except that
the State shall provide such benefits for leave from
employment by the State or any political subdivision
thereof, and may elect to provide such benefits for
leave from any other governmental employment;
``(B) at a wage replacement rate that is at least
equivalent to the wage replacement rate under the
comprehensive paid leave benefit program under section
2202 (without regard to section 2202(c)(2)(D)).
``(c) Covered Employment Under the Law of a Legacy State.--For
purposes of this title, the term `covered employment under the law of a
legacy State' means employment (or self-employment) with respect to
which an individual would be eligible to receive paid family and
medical benefits under the State law of a State, as described in
paragraph (1) or (3) of subsection (b), during any period during which
such State is a legacy State.
``(d) Employer-provided Benefits in a Legacy State.--
``(1) Treatment for purposes of this title.--
Notwithstanding any provision of section 2209, in the case of a
State that permits paid family and medical leave benefits to be
provided by an employer (whether directly, under a contract
with an insurer, or provided through a multiemployer plan)
pursuant to a State law described in paragraph (1) or (3) of
subsection (b)--
``(A) such benefits shall be considered, for all
purposes under this title, paid family and medical
leave benefits under the law of a legacy State; and
``(B) leave for which such benefits are paid shall
be considered, for all such purposes, leave from
covered employment under the law of a legacy State.
``(2) Distribution of grant funds.--In any case in which
paid family and medical leave benefits are provided by one or
more employers (whether directly, under a contract with an
insurer, or provided through a multiemployer plan) in a legacy
State pursuant to a State law described in paragraph (1) or (3)
of subsection (b), the State, upon the receipt of any grant
amount under subsection (a), may distribute an appropriate
share of such grant to each such employer.
``(e) Data Sharing.--As a condition of receiving a grant under
subsection (a) in a calendar year, a State shall enter into an
agreement with the Commissioner under which the State shall provide the
Commissioner--
``(1) with information, to be provided periodically as
determined by the Commissioner, concerning individuals who
received a paid leave benefit under a State law described in
paragraph (1) or (3) of subsection (b), including each
individual's name, information to establish the individual's
identity, dates for which such paid leave benefits were paid,
the amount of such paid leave benefit, and, to the extent
available, such other information concerning such individuals
as necessary for the purpose of carrying out this section and
section 2202(c)(2)(D);
``(2) not later than July 1 of such calendar year, the
amount described in subsection (a)(2) for the calendar year
preceding such calendar year; and
``(3) such other information as needed to determine
compliance with grant requirements.
``(f) Greater Benefits Permitted.--Nothing in this section shall be
construed to prohibit a legacy State or an employer providing benefits
pursuant to a legacy State law from providing paid family and medical
leave benefits that exceed the requirements described in this section.
``SEC. 2209. REIMBURSEMENT OPTION FOR EMPLOYER-SPONSORED COMPREHENSIVE
PAID LEAVE BENEFITS.
``(a) In General.--For each calendar year beginning with calendar
year 2024, the Commissioner shall make a grant to each employer that is
an eligible employer for such calendar year in an amount equal to--
``(1) in the case of an eligible employer sponsoring a
comprehensive paid leave benefit program with respect to which
benefits are awarded and paid under a contract with an insurer
(or through a multiemployer plan), an amount (not to exceed the
employer's expenditures for such program) equal to the lesser
of--
``(A) 90 percent of the product of--
``(i) the projected national average cost
per individual of providing comprehensive paid
leave benefits under section 2202 as determined
by the Commissioner for such calendar year
under subsection (c)(3) (or, in the case of a
calendar year during which the eligible
employer sponsored such comprehensive paid
leave benefit program for only a fraction of
the year, an equal fraction of such projected
national average cost); multiplied by
``(ii) the number of eligible employees
(within the meaning of subsection (b)(1)(A) and
pro-rated for part-time eligible employees)
whose employment is covered employment under
the employer-sponsored program (as defined in
subsection (g)) for such calendar year (or, in
the case of a calendar year during which the
eligible employer sponsored such comprehensive
paid leave benefit program for only a fraction
of the year, for such fraction of the year);
and
``(B) 90 percent of the total premiums paid to the
insurer (or contributions paid to the multiemployer
plan) by the eligible employer under such contract (or
such plan) for such calendar year (or such fraction
thereof) for the coverage under such contract (or such
plan) of eligible employees of the employer; and
``(2) in the case of an eligible employer sponsoring a
self-insured comprehensive paid leave benefit program with
respect to which benefits are awarded and paid directly by the
employer (or by a third party administrator on behalf of the
employer), an amount equal to 90 percent of--
``(A) the amount of benefits paid under the program
for such calendar year to eligible employees of the
employer for up to 4 weeks of leave per eligible
employee; or
``(B) if lesser, the product of the national
average weekly benefit amount paid under section
2203(a) during such calendar year multiplied by the
number of weeks of leave (up to 4 per eligible
employee) paid by the employer for all eligible
employees under the program for the calendar year.
``(b) Eligibility.--
``(1) In general.--For purposes of subsection (a), an
eligible employer for a calendar year is an employer (other
than the Federal Government or the government of any State (or
political subdivision thereof) that is a legacy State for such
calendar year under section 2208) that satisfies all of the
following requirements:
``(A) Non-legacy state employees.--The employer has
one or more employees during such calendar year whose
employment with such employer is not covered employment
under the law of a legacy State (as defined in section
2208(c)) (in this section referred to as `eligible
employees').
``(B) Grant conditions.--As a condition of the
grant, the employer agrees--
``(i) that, on return from leave under the
program described in subparagraph (C)(ii), the
eligible employee taking such leave will--
``(I) be restored by the employer
to the position of employment held by
the eligible employee when the leave
commenced; or
``(II) be restored to an equivalent
position with equivalent employment
benefits, pay, and other terms and
conditions of employment;
``(ii) to maintain coverage for the
eligible employee under any `group health plan'
(as defined in section 2210) for the duration
of such leave at the level and under the
conditions coverage would have been provided if
the eligible employee had continued in
employment continuously for the duration of
such leave;
``(iii) in any case in which an eligible
employee receives an adverse determination from
the employer (or administering entity) with
respect to comprehensive paid leave benefits
under the program described in subparagraph
(C)(ii)--
``(I) to provide opportunity for
the eligible employee to appeal such
adverse determination to the employer
(or administering entity); and
``(II) in any case in which the
eligible employee elects to appeal the
results of such initial appeal to the
Commissioner pursuant to section
2205(a)(1)(B) and the final decision of
the Commissioner is in the eligible
employee's favor, to provide for the
payment of such comprehensive paid
leave benefits in addition to the costs
to the Commissioner of such secondary
appeal;
``(iv) to provide annual notice to all
eligible employees stating that their
employment is covered employment under an
employer-sponsored program (as defined in
subsection (g)) and informing them of the right
to appeal any adverse determination with
respect to comprehensive paid leave benefits
under the program described in subparagraph
(C)(ii); and
``(v) not to impose any fee on any eligible
employee related to ensuring coverage, or to
the receipt of comprehensive paid leave
benefits, under the program described in
subparagraph (C)(ii).
``(C) Application; submission of required
information.--Not later than the certification deadline
specified in paragraph (2)(A) for such calendar year,
the employer--
``(i) notifies the Commissioner that the
employer intends to seek a grant under this
section for such calendar year;
``(ii) certifies to the Commissioner that
the employer will have in effect during such
calendar year a comprehensive paid leave
benefit program that meets the requirements of
subsection (c) and, not later than the
submission deadline specified in paragraph
(2)(B) for such calendar year, provides all
documentation relating to such program as the
Commissioner may request; and
``(iii) pays an application fee to the
Commissioner in accordance with this
subparagraph, such amounts to remain available
to the Commissioner without further
appropriation, in addition to amounts otherwise
available, to administer this section and
appeals described in section 2205(a)(1)(B).
In the case of an initial application, the application
fee under this subparagraph shall be $500 for an
employer with 50 or fewer employees, $1,000 for an
employer with more than 50 but fewer than 500
employees, and $2,000 for an employer with 500 or more
employees. In the case of a renewed application, the
application fee under this subparagraph shall be $200.
``(D) Approval by the commissioner.--The
comprehensive paid leave benefit program referred to in
subparagraph (C)(ii) is subsequently approved by the
Commissioner as meeting all applicable requirements.
``(E) Information submission requirement.--At the
time of application for such grant for each calendar
year, the employer--
``(i) submits to the Commissioner--
``(I) an attestation that the
comprehensive paid leave benefit
program referred to in subparagraph
(C)(ii) will remain in effect during
the whole of such calendar year (or, in
the case of a program not in effect at
the beginning of such calendar year, an
attestation that such program will
remain in effect until the end of such
calendar year); and
``(II) with respect to each
eligible employee of the employer whose
employment is covered employment under
the employer-sponsored program (as
defined in subsection (g)) for such
calendar year, the eligible employee's
name, information to establish the
eligible employee's identity, and in
the case of a part-time eligible
employee (for purposes of determining
the number of eligible employees (pro-
rated for part-time eligible employees)
covered under the program for such
calendar year under subsection
(a)(1)(B)), the number of hours the
eligible employee regularly works in a
week; and
``(ii) agrees to submit information to the
Commissioner as described in subsection (e).
``(F) Maintenance of records.--The employer agrees
to retain all records relating to the employer's
comprehensive paid leave benefit program for not less
than 3 years.
``(G) Additional grant requirements.--As a
condition of the grant, the employer (or administering
entity) does not--
``(i) interfere with, restrain, or deny the
exercise of, or the attempt to exercise, any
right provided under the program described in
subparagraph (C)(ii); or
``(ii) discharge, or in any other manner
discriminate against, any eligible employee for
opposing any practice prohibited by such
program.
``(H) Additional eligibility requirements for self-
insured employers.--In the case of a comprehensive paid
leave benefit program of an employer with respect to
which benefits are awarded and paid directly by the
employer (or by a third party administrator on behalf
of the employer)--
``(i) such employer employs at least 50
eligible employees; and
``(ii) such benefits are guaranteed by a
surety bond held by the employer.
``(2) Timing of application.--
``(A) Certification.--The certification deadline
specified in this subparagraph for a calendar year is
the date that is 90 days before the beginning of the
calendar year, or, if later, the date that is 90 days
before a plan described in paragraph (1)(C)(ii) first
goes into effect.
``(B) Submission of documentation.--The submission
deadline specified in this subparagraph for a calendar
year is the date that is 45 days before the beginning
of the calendar year, or, if later, the date that is 45
days before a plan described in paragraph (1)(C)(ii)
first goes into effect.
``(c) Employer Program Requirements.--
``(1) In general.--A comprehensive paid leave benefit
program shall not be considered to meet the requirements of
this subsection unless such program consists of a written
employer policy in accordance with paragraph (2) that provides
for the payment, through one or more employee benefit plans, of
family and medical leave benefits (in addition to any paid
vacation, paid sick leave, or paid consolidated leave otherwise
provided), which may be guaranteed through an insurer or
provided through a multiemployer plan and which may be
administered by an insurer, multiemployer plan, or by another
third-party entity, that includes each element described in
subparagraphs (A) through (H) of paragraph (2), and under which
the employer provides for each of the following:
``(A) Each of the additional grant conditions
described in subsection (b)(1)(B).
``(B) Each of the requirements described in
subsection (b)(1)(G).
``(C) Submission of information to the Commissioner
as described in subsection (e).
``(2) Comprehensive paid leave plan requirements for
grantees.--As a condition of a grant under this section, the
written employer policy referred to in paragraph (1) shall
provide comprehensive paid leave benefits--
``(A) to all eligible employees of the employer,
regardless of length of service, job type, membership
in a labor organization, seniority status, or any other
employee classification;
``(B) at a wage replacement rate that is at least
as great as the wage replacement rate that an eligible
employee would receive under the comprehensive paid
leave benefit program under section 2202 (without
regard to section 2202(c)(2)(C));
``(C) for a total number of weeks of paid leave
that is at least as great as the total number of weeks
of paid leave that an eligible employee would receive
under such program (without regard to such section);
``(D) for all qualifying reasons (as described in
subparagraphs (A), (B), and (C) of section 2210(6)),
regardless of any pre-existing medical conditions;
``(E) for leave which may be taken intermittently
or on a reduced leave schedule;
``(F) that does not impose any fee on any eligible
employee related to ensuring coverage for, or to the
receipt of, such benefits;
``(G) which must be paid not less frequently than
monthly; and
``(H) for which any information contained in an
application for such benefits shall be presumed to be
true and accurate, unless the employer (or
administering entity) demonstrates by a preponderance
of the evidence that information contained in the
application is false.
``(3) National average cost.--Not later than October 1 of
the calendar year before each calendar year beginning with
2024, the Commissioner shall determine and publish the
projected national average cost per individual of providing
comprehensive paid leave benefits under section 2202 for such
calendar year, such cost to be determined by dividing the total
cost of benefits under such section for such calendar year
(including the costs to the Commissioner to administer such
benefits, not to exceed (for purposes of calculating the
national average cost under this paragraph) 7 percent of the
total amount of such benefits paid) by the number of
individuals--
``(A) who have wages or self-employment income at
any time during such calendar year; and
``(B) whose employment in a regular workweek
(within the meaning of section 2203(d)) includes
employment that is not covered employment under an
employer-sponsored program (as defined in subsection
(g) of this section) or covered employment under the
law of a legacy State (as defined in section 2208(c)).
``(d) Timing of Payment; Penalty for Late Filing.--
``(1) Insured employers and employers contributing to
multiemployer plans.--A grant paid under this section for a
calendar year to an eligible employer described in subsection
(a)(1) shall be paid by the Commissioner not later than 30 days
after the beginning of such calendar year.
``(2) Self-insured employers.--A grant paid under this
section for a calendar year to an eligible employer described
in subsection (a)(2) shall be paid by the Commissioner not
later than March 31 of the calendar year succeeding such
calendar year.
``(3) Penalty for late filing.--In any case in which an
eligible employer seeking a grant under this subsection for a
calendar year fails to submit all required documentation by the
submission deadline for such calendar year as required under
subsection (b)(2)(B)--
``(A) the grant for such calendar year for such
employer shall not be paid until 45 days after the date
of payment otherwise specified in paragraph (1) or (2),
as applicable; and
``(B) the amount of such grant shall be reduced by
2 percent for each 7 days by which such submission
deadline is exceeded.
``(e) Information Submission.--As a condition of receiving a grant
under subsection (a) for a calendar year, an employer shall provide the
Commissioner with information, at such times and in such manner as
required by the Commissioner, concerning eligible employees who
received a paid leave benefit under the comprehensive paid leave
benefit program of the employer, including each eligible employee's
name, information to establish the eligible employee's identity, dates
for which such paid leave benefits were paid, the amount of such paid
leave benefit, and, to the extent available, such other information
concerning such eligible employees as needed for the purpose of
carrying out this section and section 2202(c)(2)(C), and for otherwise
carrying out the provisions of this title.
``(f) Enforcement and Grant Recovery.--
``(1) In general.--The Commissioner shall conduct periodic
reviews of employers receiving grants under this section (and
of entities administering such programs). The Commissioner may
withdraw approval of the comprehensive paid leave benefit
program of an employer in any case in which the Commissioner
finds that the employer (or administering entity) has violated
any requirement of this section, may require the employer to
repay the full amount of such grant, and may disqualify an
employer from receiving subsequent grants (or an administering
entity from administering programs) under this section in the
case of repeated violations.
``(2) Penalties relating to appeals.--In any case in which
the Commissioner determines that a pattern exists with respect
to an employer (or administering entity) in which the employer
(or administering entity) has incorrectly denied claims for
paid leave benefits under the employer-sponsored program and
such claims have subsequently been approved by the Commissioner
pursuant to an appeal described in section 2205(a)(1)(B), the
Commissioner may impose penalties on the employer (or
administering entity), which may include requiring the employer
to repay the full amount of such grant and a reduction in, or
disqualification from, receiving subsequent grants (or an
entity from administering programs) under this section.
``(3) Penalties on administering entities.--In the case of
a third-party entity administering a comprehensive paid leave
benefit program of an employer, such entity shall notify such
employer in any case in which a penalty is imposed under this
subsection on the administering entity not later than 30 days
after the date on which such penalty has been imposed. In any
case in which the Commissioner determines that a pattern of
misconduct exists with respect to an entity administering
benefits under this section for multiple employers, the
Commissioner may disqualify such entity from administering
employer-sponsored programs receiving subsequent grants under
this section.
``(4) Employer and administrator appeals.--An employer (or
administering entity) with respect to which a penalty is
imposed under this subsection may appeal such decision to the
Commissioner only if such appeal is filed with the Commissioner
not later than 60 days after the date of such decision.
``(g) Covered Employment Under an Employer-sponsored Program.--For
purposes of this title, the term `covered employment under an employer-
sponsored program'--
``(1) means employment with an eligible employer sponsoring
a comprehensive paid leave benefit program that meets the
requirements of subsection (c) during a calendar year for which
the eligible employer receives a grant under subsection (a);
and
``(2) does not include covered employment under the law of
a legacy State (as defined in section 2208(c)).
``(h) Greater Benefits Permitted.--Nothing in this section shall be
construed to prohibit an eligible employer from providing paid family
and medical leave benefits that exceed the requirements described in
this section.
``SEC. 2210. DEFINITIONS.
``For purposes of this title:
``(1) Commissioner.--The term `Commissioner' means the
Commissioner of Social Security.
``(2) Eligibility.--With respect to any reference in this
title to an individual's eligibility or ineligibility for
comprehensive paid leave benefits under section 2202(a) for a
month, an individual shall be considered to be eligible for
such benefits for such month if, upon filing an application for
such benefits for such month, the individual would be entitled
to such benefits for such month.
``(3) Group health plan.--The term `group health plan' has
the meaning given such term in section 5000(b)(1) of the
Internal Revenue Code of 1986.
``(4) Multiemployer plan.--The term `multiemployer plan'
has the meaning given such term in section 3(37) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1002(37)).
``(5) National average wage index.--The term `national
average wage index' has the meaning given such term in section
209(k)(1).
``(6) Qualifying reason.--The term `qualifying reason'
means, with respect to any determination of whether an
individual is engaged in qualified caregiving under section
2202(c)(2)(A), any of the following:
``(A) A reason described in subparagraph (A) or (B)
of section 102(a)(1) of the Family and Medical Leave
Act of 1993 (29 U.S.C. 2612(a)(1)) (applied for
purposes of this paragraph as if the individual
involved were the employee referred to in such
section).
``(B)(i) In order to care for a qualified family
member of the individual, if such qualified family
member has a serious health condition.
``(ii) For purposes of clause (i)--
``(I) the term `qualified family member'
means, with respect to an individual--
``(aa) a spouse (including a
domestic partner in a civil union or
other registered domestic partnership
recognized by a State) and a spouse's
parent;
``(bb) a child and a child's
spouse;
``(cc) a parent and a parent's
spouse;
``(dd) a sibling and a sibling's
spouse;
``(ee) a grandparent, a grandchild,
or a spouse of a grandparent or
grandchild; and
``(ff) any other individual who is
related by blood or affinity and whose
association with the individual
involved is equivalent of a family
relationship; and
``(II) the term `serious health condition'
has the meaning given such term in section
101(11) of the Family and Medical Leave Act of
1993 (29 U.S.C. 2611(11)) .
``(C) Because of a serious health condition (as
defined in subparagraph (B)(ii)(II)) that makes the
individual unable to satisfy the requirements needed to
continue receiving (or in the case of an individual no
longer employed, to resume receiving) the wages or
self-employment income described in section 2202(a)(3).
``(7) Reasonable documentation.--The term `reasonable
documentation' means the information that is required to be
stated under subsection (b) of section 103 of the Family and
Medical Leave Act of 1993 (29 U.S.C. 2613).
``(8) Self-employment income.--The term `self-employment
income' has the meaning given the term in section 1402(b) of
the Internal Revenue Code of 1986 for purposes of the taxes
imposed by section 1401(b) of such Code. For purposes of
section 2202(a) and 2203(b)(3), the Commissioner shall
determine rules for the crediting of self-employment income to
calendar quarters, under which--
``(A) in the case of a taxable year which is a
calendar year, self-employment income shall be credited
equally to each quarter of such calendar year; and
``(B) in the case of any other taxable year, such
income shall be credited equally to the calendar
quarter in which such taxable year ends and to each of
the next three or fewer preceding quarters any part of
which is in such taxable year.
``(9) State.--The term `State' means any State of the
United States or the District of Columbia or any territory or
possession of the United States.
``(10) Wages.--The term `wages' has the meaning given such
term in section 3121(a) of the Internal Revenue Code of 1986
for purposes of the taxes imposed by sections 3101(b) and
3111(b) of such Code (without regard to section 3121(u)(2)(C)
of such Code), except that such term also includes--
``(A) compensation, as defined in section 3231(e)
of such Code for purposes of the Railroad Retirement
Tax Act; and
``(B) unemployment compensation, as defined in
section 85(b) of such Code.
``(11) Week.--The term `week' means a 7-day period
beginning on a Sunday.''.
SEC. 130002. ACCESS TO WAGE INFORMATION FROM THE NATIONAL DIRECTORY OF
NEW HIRES FOR THE PURPOSE OF ADMINISTERING COMPREHENSIVE
PAID LEAVE.
Section 453(j) of the Social Security Act (42 U.S.C. 653(j)) is
amended by adding at the end the following:
``(12) Information comparisons and disclosure to assist in
administration of title xxii.--
``(A) Furnishing of information by the commissioner
of social security.--The Commissioner of Social
Security shall furnish to the Secretary, on such
periodic basis as determined by the Commissioner of
Social Security in consultation with the Secretary,
information in the custody of the Commissioner of
Social Security for comparison with information in the
National Directory of New Hires, in order to obtain
information in such Directory with respect to
individuals for purposes of administering title XXII.
``(B) Requirement to seek minimum information.--The
Commissioner of Social Security shall seek information
pursuant to this section only to the extent necessary
to administer title XXII.
``(C) Duties of the secretary.--
``(i) Information disclosure.--The
Secretary, in cooperation with the Commissioner
of Social Security, shall compare information
in the National Directory of New Hires with
information provided by the Commissioner of
Social Security with respect to individuals
described in subparagraph (A), and shall
disclose information in such Directory
regarding such individuals to the Commissioner
of Social Security, in accordance with this
paragraph, for the purposes specified in this
paragraph.
``(ii) Condition on disclosure.--The
Secretary shall make disclosures in accordance
with clause (i) only to the extent that the
Secretary determines that such disclosures do
not interfere with the effective operation of
the program under this part.
``(D) Use of information by the commissioner of
social security.--The Commissioner of Social Security
may use information provided under this paragraph only
for purposes of administering title XXII, and shall
maintain such information in the records of the
Commissioner of Social Security for such time as the
Commissioner of Social Security deems necessary for the
administration of such title.
``(E) Disclosure of information by the commissioner
of social security.--
``(i) Purpose of disclosure.--The
Commissioner of Social Security may make a
disclosure under this subparagraph only for
purposes of verifying the employment and income
of individuals described in subparagraph (A).
``(ii) Conditions on disclosure.--
Disclosures under this subparagraph shall be--
``(I) made in accordance with data
security and control policies
established by the Commissioner of
Social Security and approved by the
Secretary;
``(II) subject to audit in a manner
satisfactory to the Secretary; and
``(III) subject to the sanctions
under subsection (l)(2).
``(iii) Restrictions on redisclosure.--A
person or entity to which information is
disclosed under this subparagraph may use or
disclose such information only as needed for
verifying the employment and income of
individuals described in subparagraph (A),
subject to the conditions in clause (ii) and
such additional conditions as agreed to by the
Secretary and the Commissioner of Social
Security.
``(F) Reimbursement of hhs costs.--. The
Commissioner of Social Security shall reimburse the
Secretary, in accordance with subsection (k)(3), for
the costs incurred by the Secretary in furnishing the
information requested under this paragraph.''.
SEC. 130003. ACCESS TO SELF-EMPLOYMENT INCOME INFORMATION FOR PAID
LEAVE ADMINISTRATION.
(a) In General.--Section 6103(l) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
``(23) Disclosure of certain return information to carry
out paid family and medical leave benefit program.--
``(A) In general.--The Secretary shall, upon
written request, disclose to officers and employees of
the Social Security Administration return information
with respect to a taxpayer whose self-employment income
is relevant in determining entitlement to, or the
correct amount of, a paid family and medical leave
benefit under title XXII of the Social Security Act.
Such information shall be limited to--
``(i) the taxpayer identity information
with respect to the taxpayer,
``(ii) the self-employment income of the
taxpayer,
``(iii) the taxable year to which such
self-employment income relates, and
``(iv) if applicable, the fact that any of
the preceding information is unavailable.
``(B) Restriction on disclosure.--Return
information disclosed under subparagraph (A) may be
used by officers and employees of the Social Security
Administration solely for the purpose of administering
the paid family and medical leave benefit program under
title XXII of the Social Security Act.
``(C) Self-employment income.--For purposes of this
paragraph, the term `self-employment income' has the
meaning given such term in section 1402(b) for purposes
of the taxes imposed by section 1401(b).''.
(b) Application of Safeguards.--Section 6103(p)(4) of such Code is
amended by striking ``or (22)'' in the matter preceding subparagraph
(A) and in subparagraph (F)(ii) and inserting ``(22), or (23)''.
SEC. 130004. CERTAIN COMPREHENSIVE PAID LEAVE BENEFITS EXCLUDED FROM
GROSS INCOME.
(a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by inserting after section
139I the following new section:
``SEC. 139J. CERTAIN COMPREHENSIVE PAID LEAVE BENEFITS.
``In the case of an individual, gross income shall not include any
amount received by the taxpayer by reason of entitlement to a
comprehensive paid leave benefit under section 2202(a) of the Social
Security Act.''.
(b) Clerical Amendment.--The table of sections for part III of
subchapter B of chapter 1 of such Code is amended by inserting after
the item relating to section 139I the following new item:
``Sec. 139J. Certain comprehensive paid leave benefits.''.
Subtitle B--Miscellaneous Health Items
SEC. 132000. REGISTERED PROFESSIONAL NURSES.
(a) Medicare.--Section 1819(b)(4)(C)(i) of the Social Security Act
(42 U.S.C. 1395i-3(b)(4)(C)(i)) is amended by striking ``registered
professional nurse'' and all that follows through the period at the end
and inserting the following: ``registered professional nurse, with
respect to such services furnished--
``(I) before October 1, 2024, at
least 8 consecutive hours a day, 7 days
a week; and
``(II) on or after such date, 24
hours a day, 7 days a week.''.
(b) Medicaid.--Section 1919(b)(4)(C)(i)(II) of the Social Security
Act (42 U.S.C. 1396r(b)(4)(C)(i)(II)) is amended by striking
``registered professional nurse'' and all that follows through the
period at the end and inserting the following: ``registered
professional nurse, with respect to such services furnished--
``(aa) before October 1,
2024, at least 8 consecutive
hours a day, 7 days a week; and
``(bb) on or after such
date, 24 hours a day, 7 days a
week.''.
SEC. 132001. PERMANENT EXTENSION OF THE INDEPENDENCE AT HOME MEDICAL
PRACTICE DEMONSTRATION PROGRAM.
Section 1866E of the Social Security Act (42 U.S.C. 1395cc-5) is
amended by adding at the end the following new subsection:
``(j) Permanent Demonstration Program.--
``(1) In general.--Notwithstanding subsection (e)(1) and
subject to paragraph (2), beginning on the date of enactment of
this subsection, the Secretary shall conduct the demonstration
program on a permanent basis.
``(2) Adjustments.--In conducting the demonstration program
on a permanent basis pursuant to paragraph (1), the preceding
provisions of this section shall apply except that, beginning
on the date of enactment of this subsection, the following
shall apply:
``(A) Notwithstanding paragraphs (1) and (5) of
subsection (e)--
``(i) there shall be no limit on the number
of qualified independence at home medical
practices or applicable beneficiaries that may
participate in the demonstration program; and
``(ii) participation of qualified
independence at home medical practices in the
demonstration program shall not be limited to
practices that were selected to participate
prior to the date of enactment of this
subsection.
``(B) In applying subsection (c), any applicable
beneficiary that participates in the demonstration
program, including by reason of the elimination under
subparagraph (A) of the limit on the number of
applicable beneficiaries who may participate, shall be
taken into account in establishing any--
``(i) estimated annual spending target
under subsection (c)(1); and
``(ii) incentive payment under subsection
(c)(2).
``(3) Funding.--In addition to amounts otherwise available,
there is appropriated to the Centers for Medicare & Medicaid
Services Program Management Account for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated,
$60,000,000, to remain available until September 30, 2031, for
purposes of administering and carrying out the demonstration
program, other than for payments for items and services
furnished under this title and incentive payments under
subsection (c).''.
Subtitle C--Trade Adjustment Assistance
SEC. 133001. SHORT TITLE.
This subtitle may be cited as the ``Trade Adjustment Assistance
Modernization Act of 2021''.
SEC. 133002. APPLICATION OF PROVISIONS RELATING TO TRADE ADJUSTMENT
ASSISTANCE.
(a) Effective Date; Applicability.--Except as otherwise provided in
this subtitle, the provisions of chapters 2 through 6 of title II of
the Trade Act of 1974, as in effect on June 30, 2021, and as amended by
this subtitle, shall--
(1) take effect on the date of the enactment of this Act;
and
(2) apply with respect to petitions for certification filed
under chapter 2, 3, 4, or 6 of title II of the Trade Act of
1974 on or after such date of enactment.
(b) Reference.--Except as otherwise provided in this subtitle,
whenever in this subtitle 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 June 30,
2021.
(c) Repeal of Snapback.--Section 406 of the Trade Adjustment
Assistance Reauthorization Act of 2015 (Public Law 114-27; 129 Stat.
379) is repealed.
PART 1--TRADE ADJUSTMENT ASSISTANCE FOR WORKERS
SEC. 133101. FILING PETITIONS.
Section 221(a)(1) of the Trade Act of 1974 (19 U.S.C. 2271(a)(1))
is amended--
(1) by amending subparagraph (A) to read as follows:
``(A) One or more workers in the group of workers.''; and
(2) in subparagraph (C), by striking ``or a State
dislocated worker unit'' and inserting ``a State dislocated
worker unit, or workforce intermediaries, including labor-
management organizations that carry out re-employment and
training services''.
SEC. 133102. GROUP ELIGIBILITY REQUIREMENTS.
(a) In General.--Section 222(a)(2) of the Trade Act of 1974 (19
U.S.C. 2272(a)(2)) is amended--
(1) in subparagraph (A)--
(A) in clause (i), by inserting ``, failed to
increase, or will decrease absolutely due to a
scheduled or imminently anticipated, long-term decrease
in or reallocation of the production capacity of the
firm'' after ``absolutely''; and
(B) in clause (iii)--
(i) by striking ``to the decline'' and
inserting ``to any decline or absence of
increase''; and
(ii) by striking ``or'' at the end;
(2) in subparagraph (B)(ii), by striking the period at the
end and inserting ``; or''; and
(3) by adding at the end the following:
``(C)(i) the sales or production, or both, of such firm
have decreased;
``(ii)(I) exports of articles produced or services supplied
by such workers' firm have decreased; or
``(II) imports of articles or services necessary for the
production of articles or services supplied by such firm have
decreased; and
``(iii) the decrease in exports or imports described in
clause (ii) contributed to such workers' separation or threat
of separation and to the decline in the sales or production of
such firm.''.
(b) Repeal.--Section 222 of the Trade Act of 1974 (19 U.S.C. 2272)
is amended--
(1) in subsections (a) and (b), by striking ``importantly''
each place it appears; and
(2) in subsection (c)--
(A) by striking paragraph (1); and
(B) by redesignating paragraphs (2) through (4) as
paragraphs (1) through (3), respectively.
(c) Eligibility of Staffed Workers and Teleworkers.--Section 222 of
the Trade Act of 1974 (19 U.S.C. 2272), as amended by subsection (b),
is further amended by adding at the end the following:
``(f) Treatment of Staffed Workers and Teleworkers.--
``(1) In general.--For purposes of subsection (a), workers
in a firm include staffed workers and teleworkers.
``(2) Definitions.--In this subsection:
``(A) Staffed worker.--The term `staffed worker'
means a worker who performs work under the operational
control of a firm that is the subject of a petition
filed under section 221, even if the worker is directly
employed by another firm.
``(B) Teleworker.--The term `teleworker' means a
worker who works remotely but who reports to the
location listed for a firm in a petition filed under
section 221.''.
SEC. 133103. APPLICATION OF DETERMINATIONS OF ELIGIBILITY TO WORKERS
EMPLOYED BY SUCCESSORS-IN-INTEREST.
Section 223 of the Trade Act of 1974 (19 U.S.C. 2273) is amended by
adding at the end the following:
``(f) Treatment of Workers of Successors-in-Interest.--If the
Secretary certifies a group of workers of a firm as eligible to apply
for adjustment assistance under this chapter, a worker of a successor-
in-interest to that firm shall be covered by the certification to the
same extent as a worker of that firm.''.
SEC. 133104. PROVISION OF BENEFIT INFORMATION TO WORKERS.
Section 225 of the Trade Act of 1974 (19 U.S.C. 2275) is amended--
(1) in subsection (a), by inserting after the second
sentence the following new sentence: ``The Secretary shall make
every effort to provide such information and assistance to
workers in their native language.''; and
(2) in subsection (b)--
(A) by redesignating paragraph (2) as paragraph
(3);
(B) by inserting after paragraph (1) the following:
``(2) The Secretary shall provide a second notice to a worker
described in paragraph (1) before the worker has exhausted all rights
to any unemployment insurance to which the worker is entitled (other
than additional compensation described in section 231(a)(3)(B) funded
by a State and not reimbursed from Federal funds).'';
(C) in paragraph (3), as redesignated by paragraph
(1), by striking ``newspapers of general circulation''
and inserting ``appropriate print or digital outlets'';
and
(D) by adding at the end the following:
``(4) For purposes of providing sustained outreach regarding the
benefits available under this chapter to workers covered by a
certification made under this subchapter, the Secretary may take any
necessary actions, including the following:
``(A) Collecting the email addresses and telephone numbers
of such workers from the employers of such workers to provide
sustained outreach to such workers.
``(B) Partnering with the certified or recognized union, a
community-based worker organization, or other duly authorized
representatives of such workers.
``(C) Hiring peer support workers to perform sustained
outreach to other workers covered by that certification.
``(D) Using advertising methods and public information
campaigns, including social media, in addition to notice
published in print or digital outlets under paragraph (3).''.
SEC. 133105. QUALIFYING REQUIREMENTS FOR WORKERS.
(a) In General.--Section 231(a) of the Trade Act of 1974 (19 U.S.C.
2291(a)) is amended--
(1) by striking paragraph (2);
(2) by redesignating paragraphs (3), (4), and (5) as
paragraphs (2), (3), and (4), respectively; and
(3) in paragraph (4) (as redesignated), by striking
``paragraphs (1) and (2)'' each place it appears and inserting
``paragraph (1)''.
(b) Conforming Amendments.--(1) Section 232 of the Trade Act of
1974 (19 U.S.C. 2292) is amended by striking ``section 231(a)(3)(B)''
each place it appears and inserting ``section 231(a)(2)(B)''.
(2) Section 233(a) of the Trade Act of 1974 (19 U.S.C. 2293(a)) is
amended--
(A) in paragraph (1), by striking ``section 231(a)(3)(A)''
and inserting ``section 231(a)(2)(A)''; and
(B) in paragraph (2)--
(i) by striking ``adversely affected employment''
and all that follows through ``(A) within'' and
inserting ``adversely affected employment within'';
(ii) by striking ``, and'' and inserting a period;
and
(iii) by striking subparagraph (B).
SEC. 133106. MODIFICATION TO TRADE READJUSTMENT ALLOWANCES.
Section 233 of the Trade Act of 1974 (19 U.S.C. 2293) is amended--
(1) in subsection (a)--
(A) in paragraph (2), by inserting after ``104-week
period'' the following: ``(or, in the case of an
adversely affected worker who requires a program of
prerequisite education or remedial education (as
described in section 236(a)(5)(D)) in order to complete
training approved for the worker under section 236, the
130-week period)'';
(B) in paragraph (3), by striking ``65 additional
weeks in the 78-week period'' and inserting ``78
additional weeks in the 91-week period''; and
(C) in the flush text, by striking ``78-week
period'' and inserting ``91-week period'';
(2) by striking subsection (d); and
(3) by amending subsection (f) to read as follows:
``(f) 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 includes a program of
prerequisite education or remedial education (as described in section
236(a)(5)(D)), and in accordance with regulations prescribed by the
Secretary, payments may be made as trade readjustment allowances for up
to 26 additional weeks in the 26-week period that follows the last week
of entitlement to trade readjustment allowances otherwise payable under
this chapter.''.
SEC. 133107. AUTOMATIC EXTENSION OF TRADE READJUSTMENT ALLOWANCES.
(a) In General.--Part I of subchapter B of chapter 2 of title II of
the Trade Act of 1974 (19 U.S.C. 2291-2294) is amended by inserting
after section 233 the following new section:
``SEC. 233A. AUTOMATIC EXTENSION OF TRADE READJUSTMENT ALLOWANCES.
``(a) In General.--Notwithstanding the limitations under section
233(a), the Secretary shall extend the period during which trade
readjustment allowances are payable to an adversely affected worker who
completes training approved under section 236 by the Secretary during a
period of heightened unemployment with respect to the State in which
such worker seeks benefits, for the shorter of--
``(1) the 26-week period beginning on the date of
completion of such training; or
``(2) the period ending on the date on which the adversely
affected worker secures employment.
``(b) Job Search Required.--A worker shall only be eligible for an
extension under subsection (a) if the worker is complying with the job
search requirements associated with unemployment insurance in the
applicable State.
``(c) Period of Heightened Unemployment Defined.--In this section,
the term `period of heightened unemployment' with respect to a State
means a 90-day period during which, in the determination of the
Secretary, either of the following average rates equals or exceeds 5.5
percent:
``(1) The average rate of total unemployment in such State
(seasonally adjusted) for the period consisting of the most
recent 3-month period for which data for all States are
published before the close of such period.
``(2) The average rate of total unemployment in all States
(seasonally adjusted) for the period consisting of the most
recent 3-month period for which data for all States are
published before the close of such period.''.
(b) Clerical Amendment.--The table of contents for the Trade Act of
1974 is amended by inserting after the item relating to section 233 the
following:
``Sec. 233A. Automatic extension of trade readjustment allowances.''.
SEC. 133108. EMPLOYMENT AND CASE MANAGEMENT SERVICES.
Section 235 of the Trade Act of 1974 (19 U.S.C. 2295) is amended--
(1) in paragraph (3)--
(A) by inserting after ``regional areas'' the
following: ``(including information about registered
apprenticeship programs, on-the-job training
opportunities, and other work-based learning
opportunities)''; and
(B) by inserting after ``suitable training'' the
following: ``, information regarding the track record
of a training provider's ability to successfully place
participants into suitable employment'';
(2) by redesignating paragraph (8) as paragraph (10); and
(3) by inserting after paragraph (7) the following:
``(8) Information related to direct job placement,
including facilitating the extent to which employers within the
community commit to employing workers who would benefit from
the employment and case management services under this section.
``(9) Sustained outreach to groups of workers likely to be
certified as eligible for adjustment assistance under this
chapter and members of certified worker groups who have not yet
applied for or been enrolled in benefits or services under this
chapter, especially such groups and members from underserved
communities.''.
SEC. 133109. TRAINING.
Section 236 of the Trade Act of 1974 (19 U.S.C. 2296(a)) is
amended--
(1) in subsection (a)--
(A) in paragraph (1)(D), by inserting ``, with a
demonstrated ability to place participants into
employment'' before the comma at the end;
(B) in paragraph (3), by adding at the end before
the period the following: ``, except that every effort
shall be made to ensure that employment opportunities
are available upon the completion of training''; and
(C) in paragraph (5)--
(i) in subparagraph (G), by striking ``,
and'' and inserting a comma;
(ii) in subparagraph (H)(ii), by striking
the period at the end and inserting ``, and'';
and
(iii) by adding at the end before the flush
text the following:
``(I) pre-apprenticeship training.''; and
(2) by adding at the end the following:
``(h) Reimbursement for Out-of-pocket Training Expenses.--If the
Secretary approves training for a worker under paragraph (1) of
subsection (a), the Secretary may reimburse the worker for out-of-
pocket expenses relating to training program described in paragraph (5)
of that subsection that were incurred by the worker on and after the
date of the worker's total or partial separation and before the date on
which the certification of eligibility under section 222 that covers
the worker is issued.''.
SEC. 133110. JOB SEARCH, RELOCATION, AND CHILD CARE ALLOWANCES.
(a) Job Search Allowances.--Section 237 of the Trade Act of 1974
(19 U.S.C. 2297) is amended--
(1) in subsection (a)(1), by striking ``may use funds made
available to the State to carry out sections 235 through 238''
and inserting ``shall use, from funds made available to the
State to carry out sections 235 through 238A, such amounts as
may be necessary'';
(2) in subsection (a)(2), in the matter preceding
subparagraph (A), by striking ``may grant'' and inserting
``shall grant''; and
(3) in subsection (b)--
(A) in paragraph (1), by striking ``not more than
90 percent'' and inserting ``100 percent'';
(B) in paragraph (2), by striking ``$1,250'' and
inserting ``$2,000 (subject to adjustment under
paragraph (4))''; and
(C) by adding at the end the following;
``(4) Adjustment of maximum allowance limitation for
inflation.--
``(A) In general.--The Secretary of Labor shall
adjust the maximum allowance limitation under paragraph
(2) on the date that is 30 days after the date of the
enactment of this paragraph, and at the beginning of
each fiscal year thereafter, to reflect the percentage
(if any) of the increase in the average of the Consumer
Price Index for the preceding 12-month period compared
to the Consumer Price Index for fiscal year 2020.
``(B) Special rules for calculation of
adjustment.--In making an adjustment under subparagraph
(A), the Secretary--
``(i) shall round the amount of any
increase in the Consumer Price Index to the
nearest dollar; and
``(ii) may ignore any such increase of less
than 1 percent.
``(C) Consumer price index defined.--For purposes
of this paragraph, the term `Consumer Price Index'
means the Consumer Price Index for All Urban Consumers
published by the Bureau of Labor Statistics of the
Department of Labor.''.
(b) Relocation Allowances.--Section 238 of the Trade Act of 1974
(19 U.S.C. 2298) is amended--
(1) in subsection (a)(1), by striking ``may use funds made
available to the State to carry out sections 235 through 238''
and inserting ``shall use, from funds made available to the
State to carry out sections 235 through 238A, such amounts as
may be necessary'';
(2) in subsection (a)(2), in the matter preceding
subparagraph (A), by striking ``may be granted'' and inserting
``shall be granted'';
(3) in subsection (b)--
(A) in paragraph (1), by striking ``not more than
90 percent'' and inserting ``100 percent''; and
(B) in paragraph (2), by striking ``$1,250'' and
inserting ``$2,000 (subject to adjustment under
subsection (d))''; and
(4) by adding at the end the following:
``(d) Adjustment of Maximum Payment Limitation for Inflation.--
``(1) In general.--The Secretary of Labor shall adjust the
maximum payment limitation under subsection (b)(2) on the date
that is 30 days after the date of the enactment of this
subsection, and at the beginning of each fiscal year
thereafter, to reflect the percentage (if any) of the increase
in the average of the Consumer Price Index for the preceding
12-month period compared to the Consumer Price Index for fiscal
year 2020.
``(2) Special rules for calculation of adjustment.--In
making an adjustment under paragraph (1), the Secretary--
``(A) shall round the amount of any increase in the
Consumer Price Index to the nearest dollar; and
``(B) may ignore any such increase of less than 1
percent.
``(3) Consumer price index defined.--For purposes of this
subsection, the term `Consumer Price Index' means the Consumer
Price Index for All Urban Consumers published by the Bureau of
Labor Statistics of the Department of Labor.''.
(c) Child Care Allowances.--
(1) In general.--Part II of subchapter B of chapter 2 of
title II of the Trade Act of 1974 (19 U.S.C. 2295-2298) is
amended by adding at the end the following:
``SEC. 238A. CHILD CARE ALLOWANCES.
``(a) Child Care Allowances Authorized.--
``(1) In general.--Each State shall use, from funds made
available to the State to carry out sections 235 through 238A,
such amounts as may be necessary to allow an adversely affected
worker covered by a certification issued under subchapter A of
this chapter to file an application for a child care allowance
with the Secretary, and the Secretary may grant the child care
allowance, subject to the terms and conditions of this section.
``(2) Conditions for granting allowance.--A child care
allowance shall be granted if the allowance will assist an
adversely affected worker to attend training or seek suitable
employment, by providing for the care of one or more of the
minor dependents of the worker.
``(b) Amount of Allowance.--Any child care allowance granted to a
worker under subsection (a) shall not exceed $2,000 per minor dependent
per year.
``(c) Adjustment of Maximum Allowance Limitation for Inflation.--
``(1) In general.--The Secretary of Labor shall adjust the
maximum allowance limitation under subsection (b) on the date
that is 30 days after the date of the enactment of this
subsection, and at the beginning of each fiscal year
thereafter, to reflect the percentage (if any) of the increase
in the average of the Consumer Price Index for the preceding
12-month period compared to the Consumer Price Index for fiscal
year 2020.
``(2) Special rules for calculation of adjustment.--In
making an adjustment under paragraph (1), the Secretary--
``(A) shall round the amount of any increase in the
Consumer Price Index to the nearest dollar; and
``(B) may ignore any such increase of less than 1
percent.
``(3) Consumer price index defined.--For purposes of this
subsection, the term `Consumer Price Index' means the Consumer
Price Index for All Urban Consumers published by the Bureau of
Labor Statistics of the Department of Labor.''.
(2) Conforming amendments.--
(A) Limitations on administrative expenses and
employment and case management services.--Section 235A
of the Trade Act of 1974 (19 U.S.C. 2295a) is amended
in the matter preceding paragraph (1) by striking
``through 238'' and inserting ``through 238A''.
(B) Training.--Section 236(a)(2) of the Trade Act
of 1974 (19 U.S.C. 2296(a)(2)) is amended--
(i) in subparagraph (A), by striking ``and
238'' and inserting ``238, and 238A'';
(ii) in subparagraph (B), by striking ``and
238'' each place it appears and inserting
``238, and 238A'';
(iii) in subparagraph (C)(i), by striking
``and 238'' and inserting ``238, and 238A'';
(iv) in subparagraph (C)(v), by striking
``and 238'' and inserting ``238, and 238A'';
and
(v) in subparagraph (E), by striking ``and
238'' each place it appears and inserting
``238, and 238A''.
(3) Clerical amendment.--The table of contents for the
Trade Act of 1974 is amended by adding after the item relating
to section 238 the following new item:
``Sec. 238A. Child care allowances.''.
SEC. 133111. AGREEMENTS WITH STATES.
(a) Coordination.--Section 239(f) of the Trade Act of 1974 (19
U.S.C. 2311(f)) is amended--
(1) by striking ``(f) Any agreement'' and inserting the
following:
``(f)(1) Any agreement''; and
(2) by adding at the end the following:
``(2) In arranging for training programs to be carried out
under this chapter, each cooperating State agency shall, among
other factors, take into account and measure the progress of
the extent to which such programs--
``(A) achieve a satisfactory rate of completion and
placement in jobs that provide a living wage and that
increase economic security;
``(B) assist workers in developing the skills,
networks, and experiences necessary to advance along a
career path;
``(C) assist workers from underserved communities
to establish a work history, demonstrate success in the
workplace, and develop the skills that lead to entry
into and retention in unsubsidized employment; and
``(D) adequately serve individuals who face the
greatest barriers to employment, including people with
low incomes, people of color, immigrants, persons with
disabilities, and formerly incarcerated individuals.
``(3) Each cooperating State agency shall facilitate joint
cooperation between training programs, representatives of
workers, employers, and communities, especially in underserved
rural and urban regions, to ensure a fair and engaging
workplace that balances the priorities and well-being of
workers with the needs of businesses.
``(4) Each cooperating State agency shall seek, including
through agreements and training programs described in this
subsection, to ensure the reemployment of adversely affected
workers upon completion of training as described in section
236.''.
(b) Administration.--Section 239(g) of the Trade Act of 1974 (19
U.S.C. 2311(g)) is amended--
(1) by redesignating--
(A) paragraphs (1) through (4) as paragraphs (3)
through (6), respectively; and
(B) paragraph (5) as paragraph (8);
(2) by inserting before paragraph (3) (as redesignated) the
following:
``(1) review each layoff of more than 5 workers in a firm
to determine whether trade played a role in the layoff and
whether workers in such firm are potentially eligible to
receive benefits under this chapter,
``(2) perform sustained outreach to firms to facilitate and
assist with filing petitions under section 221 and collecting
necessary supporting information,'';
(3) in paragraph (3) (as redesignated), by striking ``who
applies for unemployment insurance of'' and inserting
``identified under paragraph (1) of unemployment insurance
benefits and'';
(4) in paragraph (4) (as redesignated), by inserting ``and
assist with'' after ``facilitate'';
(5) in paragraph (6) (as redesignated), by striking ``and''
at the end;
(6) by inserting after paragraph (6) (as redesignated) the
following:
``(7) perform sustained outreach to workers from
underserved communities and to firms that employ a majority or
a substantial percentage of workers from underserved
communities and develop a plan, in consultation with the
Secretary, for addressing common barriers to receiving services
that such workers have faced,'';
(7) in paragraph (8) (as redesignated), by striking ``funds
provided to carry out this chapter are insufficient to make
such services available, make arrangements to make such
services available through other Federal programs'' and
inserting ``support services are needed beyond what this
chapter can provide, make arrangements to coordinate such
services available through other Federal programs'' ; and
(8) by adding at the end the following:
``(9) develop a strategy to engage with local workforce
development institutions, including local community colleges
and other educational institutions, and
``(10) develop a comprehensive strategy to provide agency
staffing to support the requirements of paragraphs (1) through
(9).''.
(c) Staffing.--Section 239 of the Trade Act of 1974 (19 U.S.C.
2311) is amended by striking subsection (k) and inserting the
following:
``(k) Staffing.--An agreement entered into under this section shall
provide that the cooperating State or cooperating State agency shall
require that any individual engaged in functions (other than functions
that are not inherently governmental) to carry out the trade adjustment
assistance program under this chapter shall be a State employee covered
by a merit system of personnel administration.''.
SEC. 133112. REEMPLOYMENT TRADE ADJUSTMENT ASSISTANCE PROGRAM.
Section 246(a) of the Trade Act of 1974 (19 U.S.C. 2318(a)) is
amended--
(1) in paragraph (3)(B)(ii), by striking ``$50,000'' and
inserting ``$70,000 (subject to adjustment under paragraph
(8))'';
(2) in paragraph (5)(B)(i), by striking ``$10,000'' and
inserting ``$20,000 (subject to adjustment under paragraph
(8))''; and
(3) by adding at the end the following:
``(8) Adjustment of salary limitation and total amount of
payments for inflation.--
``(A) In general.--The Secretary of Labor shall
adjust the salary limitation under paragraph (3)(B)(ii)
and the amount under paragraph (5)(B)(i) on the date
that is 30 days after the date of the enactment of this
paragraph, and at the beginning of each fiscal year
thereafter, to reflect the percentage (if any) of the
increase in the average of the Consumer Price Index for
the preceding 12-month period compared to the Consumer
Price Index for fiscal year 2020.
``(B) Special rules for calculation of
adjustment.--In making an adjustment under subparagraph
(A), the Secretary--
``(i) shall round the amount of any
increase in the Consumer Price Index to the
nearest dollar; and
``(ii) may ignore any such increase of less
than 1 percent.
``(C) Consumer price index defined.--For purposes
of this paragraph, the term `Consumer Price Index'
means the Consumer Price Index for All Urban Consumers
published by the Bureau of Labor Statistics of the
Department of Labor.''.
SEC. 133113. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE TO PUBLIC AGENCY
WORKERS.
(a) Definitions.--Section 247 of the Trade Act of 1974 (19 U.S.C.
2319) is amended--
(1) in paragraph (3)--
(A) in the matter preceding subparagraph (A), by
striking ``The'' and inserting ``Subject to section
222(d)(5), the''; and
(B) in subparagraph (A), by striking ``or service
sector firm'' and inserting ``, service sector firm, or
public agency''; and
(2) by adding at the end the following:
``(20) The term `public agency' means a department or
agency of a State or local government or of the Federal
Government.''.
(b) Group Eligibility Requirements.--Section 222 of the Trade Act
of 1974 (19 U.S.C. 2272), as amended by subsections (b) and (c) of
section 133102, is further amended--
(1) by redesignating subsections (c), (d), (e), and (f) as
subsections (d), (e), (f), and (g), respectively;
(2) by inserting after subsection (b) the following:
``(c) Adversely Affected Workers in Public Agencies.--A group of
workers in a public agency shall be certified by the Secretary as
eligible to apply for adjustment assistance under this chapter pursuant
to a petition filed under section 221 if the Secretary determines
that--
``(1) a significant number or proportion of the workers in
the public agency have become totally or partially separated,
or are threatened to become totally or partially separated;
``(2) the public agency has acquired from a foreign country
services like or directly competitive with services which are
supplied by such agency; and
``(3) the acquisition of services described in paragraph
(2) contributed to such workers' separation or threat of
separation.'';
(3) in subsection (d) (as redesignated), by adding at the
end the following:
``(5) Reference to firm.--For purposes of subsections (a)
and (b), the term `firm' does not include a public agency.'';
and
(4) in paragraph (2) of subsection (e) (as redesignated),
by striking ``subsection (a) or (b)'' and inserting
``subsection (a), (b), or (c)''.
SEC. 133114. DEFINITIONS.
(a) Extension of Adjustment Assistance for Workers to
Territories.--Section 247(7) of the Trade Act of 1974 (19 U.S.C.
2319(7)) is amended--
(1) by inserting ``, Guam, the Virgin Islands of the United
States, American Samoa, the Commonwealth of the Northern
Mariana Islands,'' after ``District of Columbia''; and
(2) by striking ``such Commonwealth.'' and inserting ``such
territories.''.
(b) Underserved Community.--Section 247 of the Trade Act of 1974
(19 U.S.C. 2319), as amended by section 133113(a), is further amended
by adding at the end the following:
``(21) The term `underserved community' means a community
with populations sharing a particular characteristic that have
been systematically denied a full opportunity to participate in
aspects of economic, social, or civic life, such as Black,
Latino, and Indigenous and Native American persons, Asian
Americans and Pacific Islanders, other persons of color,
members of other minority communities, persons with
disabilities, persons who live in rural areas, and other
populations otherwise adversely affected by persistent poverty
or inequality.''.
SEC. 133115. REQUIREMENTS FOR CERTAIN TERRITORIES.
Section 248 of the Trade Act of 1974 (19 U.S.C. 2320) is amended by
adding at the end the following:
``(c) Requirements for Certain Territories.--The Secretary shall
establish such requirements as may be necessary and appropriate to
modify the requirements of this chapter, including requirements
relating to eligibility for trade readjustment allowances, to address
the particular circumstances of Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands in implementing and
carrying out this chapter.''.
SEC. 133116. SUBPOENA POWER.
Section 249 of the Trade Act of 1974 (19 U.S.C. 2321) is amended--
(1) in subsection (a), by adding at the end the following:
``The authority under the preceding sentence includes the
authority of States to require, by subpoena, a firm to provide
information on workers employed by, or totally or partially
separated from, the firm that is necessary to make a
determination under this chapter or to provide outreach to
workers, including the names and address of workers.''; and
(2) by adding at the end the following:
``(c) Enforcement of Subpoenas by States.--A State may enforce
compliance with a subpoena issued under subsection (a)--
``(1) as provided for under State law; and
``(2) by petitioning an appropriate United States district
court for an order requiring compliance with the subpoena.''.
PART 2--TRADE ADJUSTMENT ASSISTANCE FOR FIRMS
SEC. 133201. PETITIONS AND DETERMINATIONS.
Section 251 of the Trade Act of 1974 (19 U.S.C. 2341) is amended--
(1) in the second sentence of subsection (a), by striking
``Upon'' and inserting ``Not later than 15 days after'';
(2) by amending subsection (c) to read as follows:
``(c)(1) The Secretary shall certify a firm (including any
agricultural firm or service sector firm) as eligible to apply for
adjustment assistance under this chapter if the Secretary determines--
``(A)(i) that a significant number or proportion of the
workers in such firm have become totally or partially
separated, or are threatened to become totally or partially
separated, or
``(ii) that--
``(I) sales or production, or both, of the firm
have decreased absolutely or failed to increase,
``(II) sales or production, or both, of an article
or service that accounted for not less than 25 percent
of the total sales or production of the firm during the
12-month period preceding the most recent 12-month
period for which data are available have decreased
absolutely or failed to increase,
``(III) sales or production, or both, of the firm
during the most recent 12-month period for which data
are available have decreased or failed to increase
compared to--
``(aa) the average annual sales or
production for the firm during the 24-month
period preceding that 12-month period, or
``(bb) the average annual sales or
production for the firm during the 36-month
period preceding that 12-month period, or
``(IV) sales or production, or both, of an article
or service that accounted for not less than 25 percent
of the total sales or production of the firm during the
most recent 12-month period for which data are
available have decreased or failed to increase compared
to--
``(aa) the average annual sales or
production for the article or service during
the 24-month period preceding that 12-month
period, or
``(bb) the average annual sales or
production for the article or service during
the 36-month period preceding that 12-month
period, and
``(B)(i) increases of imports of articles or services like
or directly competitive with articles which are produced or
services which are supplied by such firm contributed to such
total or partial separation, or threat thereof, or to such
decline or failure to increase in sales or production, or
``(ii) decreases in exports of articles produced or
services supplied by such firm, or imports of articles or
services necessary for the production of articles or services
supplied by such firm, contributed to such total or partial
separation, or threat thereof, or to such decline in sales or
production.
``(2) For purposes of paragraph (1)(B):
``(A) Any firm which engages in exploration or drilling for
oil or natural gas shall be considered to be a firm producing
oil or natural gas.
``(B) Any firm that engages in exploration or drilling for
oil or natural gas, or otherwise produces oil or natural gas,
shall be considered to be producing articles directly
competitive with imports of oil and with imports of natural
gas.''; and
(3) in subsection (d)--
(A) by striking ``this section,'' and inserting
``this section.''; and
(B) by striking ``but in any event'' and all that
follows and inserting the following: ``If the Secretary
does not make a determination with respect to a
petition within 55 days after the date on which an
investigation is initiated under subsection (a) with
respect to the petition, the Secretary shall be deemed
to have certified the firm as eligible to apply for
adjustment assistance under this chapter.''.
SEC. 133202. APPROVAL OF ADJUSTMENT PROPOSALS.
Section 252 of the Trade Act of 1974 (19 U.S.C. 2342) is amended--
(1) in the second sentence of subsection (a), by adding at
the end before the period the following: ``and an assessment of
the potential employment outcomes of such proposal'';
(2) in subsection (b)(1)(B), by striking ``gives adequate
consideration to'' and inserting ``is in'';
(3) by redesignating subsection (c) as subsection (d); and
(4) by inserting after subsection (b) the following:
``(c) Amount of Assistance.--
``(1) In general.--A firm may receive adjustment assistance
under this chapter with respect to the firm's economic
adjustment proposal in an amount not to exceed $300,000,
subject to adjustment under paragraph (2) and the matching
requirement under paragraph (3).
``(2) Adjustment of assistance limitation for inflation.--
``(A) In general.--The Secretary of Commerce shall
adjust the technical assistance limitation under
paragraph (1) on the date that is 30 days after the
date of the enactment of this paragraph, and at the
beginning of each fiscal year thereafter, to reflect
the percentage (if any) of the increase in the average
of the Consumer Price Index for the preceding 12-month
period compared to the Consumer Price Index for fiscal
year 2020.
``(B) Special rules for calculation of
adjustment.--In making an adjustment under subparagraph
(A), the Secretary--
``(i) shall round the amount of any
increase in the Consumer Price Index to the
nearest dollar; and
``(ii) may ignore any such increase of less
than 1 percent.
``(C) Consumer price index defined.--For purposes
of this paragraph, the term `Consumer Price Index'
means the Consumer Price Index for All Urban Consumers
published by the Bureau of Labor Statistics of the
Department of Labor.
``(3) Matching requirement.--A firm may receive adjustment
assistance under this chapter only if the firm provides
matching funds in an amount equal to the amount of adjustment
assistance received under paragraph (1).''.
SEC. 133203. TECHNICAL ASSISTANCE.
Section 253(a)(3) of the Trade Act of 1974 (19 U.S.C. 2343(a)(3))
is amended by adding at the end before the period the following: ``,
including assistance to provide skills training programs to employees
of the firm''.
SEC. 133204. DEFINITIONS.
Section 259 of the Trade Act of 1974 (19 U.S.C. 2351) is amended by
adding at the end the following:
``(3) Underserved community.--The term `underserved
community' has the meaning given that term in section 247.''.
SEC. 133205. PLAN FOR SUSTAINED OUTREACH TO POTENTIALLY-ELIGIBLE FIRMS.
(a) In General.--Chapter 3 of title II of the Trade Act of 1974 (19
U.S.C. 2341-2355) is amended by adding at the end the following:
``SEC. 263. PLAN FOR SUSTAINED OUTREACH TO POTENTIALLY-ELIGIBLE FIRMS.
``(a) In General.--The Secretary shall develop a plan to provide
sustained outreach to firms that may be eligible for adjustment
assistance under this chapter.
``(b) Matters to Be Included.--The plan required by paragraph (1)
shall include the following:
``(1) Outreach to the United States International Trade
Commission and to such firms in industries with increased
imports identified in the Commission's annual report regarding
the operation of the trade agreements program under section
163(c).
``(2) Outreach to such firms in the service sector.
``(3) Outreach to such firms that are small businesses.
``(4) Outreach to such firms that are minority- or women-
owned firms.
``(5) Outreach to such firms that employ a majority or a
substantial percentage of workers from underserved communities.
``(c) Updates.--The Secretary shall update the plan required under
this section on an annual basis.
``(d) Submission to Congress.--The Secretary shall submit the plan
and each update to the plan required under this section to Congress.''.
(b) Clerical Amendment.--The table of contents for the Trade Act of
1974 is amended by inserting after the item relating to section 262 the
following new item:
``Sec. 263. Plan for sustained outreach to potentially-eligible
firms.''.
PART 3--TRADE ADJUSTMENT ASSISTANCE FOR COMMUNITIES AND COMMUNITY
COLLEGES
SEC. 133301. TRADE ADJUSTMENT ASSISTANCE FOR COMMUNITIES.
(a) In General.--Chapter 4 of title II of the Trade Act of 1974 (19
U.S.C. 2371-2372) is amended--
(1) by inserting after the chapter heading the following:
``Subchapter B--Trade Adjustment Assistance for Community Colleges and
Career Training''; and
(2) by redesignating sections 271 and 272 as sections 279
and 279A, respectively; and
(3) by inserting before subchapter B (as designated by
paragraph (1)) the following:
``Subchapter A--Trade Adjustment Assistance for Communities
``SEC. 271. DEFINITIONS.
``In this subchapter:
``(1) Agricultural commodity producer.--The term
`agricultural commodity producer' has the meaning given that
term in section 291.
``(2) Community.--The term `community' means--
``(A) a city or other political subdivision of a
State, including a special purpose unit of a State or
local government engaged in economic or infrastructure
development activities, or a consortium of political
subdivisions;
``(B) an Economic Development District designated
by the Economic Development Administration of the
Department of Commerce; or
``(C) an Indian Tribe.
``(3) Eligible community.--The term `eligible community'
means a community that is impacted by trade under section
273(a)(2) and is determined to be eligible for assistance under
this subchapter.
``(4) Eligible entity.--The term `eligible entity' means--
``(A) an eligible community;
``(B) an institution of higher education or a
consortium of institutions of higher education; or
``(C) a public or private nonprofit organization or
association acting in cooperation with officials of a
political subdivision of a State.
``(5) Secretary.--The term `Secretary' means the Secretary
of Commerce.
``(6) Underserved community.--The term `underserved
community' has the meaning given that term in section 247.
``SEC. 272. ESTABLISHMENT OF TRADE ADJUSTMENT ASSISTANCE FOR
COMMUNITIES PROGRAM.
``The Secretary, acting through the Assistant Secretary for
Economic Development, shall, not later than 180 days after the date of
enactment of this subchapter, establish a program to provide
communities impacted by trade with assistance in accordance with the
requirements of this subchapter.
``SEC. 273. ELIGIBILITY; NOTIFICATION OF ELIGIBILITY.
``(a) Eligibility.--
``(1) In general.--A community shall be eligible for
assistance under this subchapter if the community is a
community impacted by trade under paragraph (2).
``(2) Community impacted by trade.--A community is impacted
by trade if it meets each of the following requirements:
``(A) One or more of the following certifications
are made with respect to the community:
``(i) By the Secretary of Labor, that a
group of workers located in the community is
eligible to apply for assistance under section
223.
``(ii) By the Secretary of Commerce, that a
firm located in the community is eligible to
apply for adjustment assistance under section
251.
``(iii) By the Secretary of Agriculture,
that a group of agricultural commodity
producers located in the community is eligible
to apply for adjustment assistance under
section 293.
``(B) The community--
``(i) applies for assistance not later than
180 days after the date on which the most
recent certification described in subparagraph
(A) is made; or
``(ii) in the case of a community with
respect to which one or more such
certifications were made on or after January 1,
1994, and before the date of the enactment of
this subchapter, applies for assistance not
later than September 30, 2024.
``(C) The community--
``(i) has a per capita income of 80 percent
or less of the national average;
``(ii) has a history of economic distress
and long-term unemployment, as determined by
the Secretary; or
``(iii) is significantly affected by a loss
of, or threat to, the jobs associated with any
certification described in subparagraph (A), or
the community is undergoing transition of its
economic base as a result of changing trade
patterns, as determined by the Secretary.
``(b) Notification of Eligibility.--If one or more certifications
described in subsection (a)(2)(A) are made with respect to a community,
the applicable Secretary with respect to such certification shall
concurrently notify the Governor of the State in which the community is
located of the ability of the community to apply for assistance under
this section.
``SEC. 274. GRANTS TO ELIGIBLE COMMUNITIES.
``(a) In General.--The Secretary may--
``(1) upon the application of an eligible community, award
a grant under this section to the community to assist in
developing or updating a strategic plan that meets the
requirements of section 275; or
``(2) upon the application of an eligible entity, award an
implementation grant under this section to the entity to assist
in implementing projects included in a strategic plan that
meets the requirements of section 275.
``(b) Special Provisions.--
``(1) Revolving loan fund grants.--
``(A) In general.--The Secretary shall maintain the
proper operation and financial integrity of revolving
loan funds established by eligible entities with
assistance under this section.
``(B) Efficient administration.--The Secretary
may--
``(i) at the request of an eligible entity,
amend and consolidate grant agreements
governing revolving loan funds to provide
flexibility with respect to lending areas and
borrower criteria; and
``(ii) assign or transfer assets of a
revolving loan fund to third party for the
purpose of liquidation, and the third party may
retain assets of the fund to defray costs
related to liquidation.
``(C) Treatment of actions.--An action taken by the
Secretary under this subsection with respect to a
revolving loan fund shall not constitute a new
obligation if all grant funds associated with the
original grant award have been disbursed to the
recipient.
``(2) Use of funds in projects constructed under project
cost.--
``(A) In general.--In the case of a grant for a
construction project under this section, if the
Secretary determines, before closeout of the project,
that the cost of the project, based on the designs and
specifications that were the basis of the grant, has
decreased because of decreases in costs, the Secretary
may approve the use of the excess funds (or a portion
of the excess funds) to improve the project.
``(B) Other uses of excess funds.--Any amount of
excess funds remaining after application of
subparagraph (A) may be used by the Secretary for
providing assistance under this section.
``(c) Coordination.--If an eligible institution (as such term is
defined in section 279) located in an eligible community is seeking a
grant under section 279 at the same time the community is seeking an
implementation grant under subsection (a)--
``(1) the Secretary, upon receipt of such information from
the Secretary of Labor as required under section 279(e), shall
notify the community that the institution is seeking a grant
under section 279; and
``(2) the community shall provide to the Secretary, in
coordination with the institution, a description of how the
community will integrate projects included in the strategic
plan with the specific project for which the institution
submits the grant proposal under section 279.
``(d) Limitation.--The total amount of grants awarded with respect
to an eligible community under this section for fiscal years 2022
through 2025 may not exceed $25,000,000.
``(e) Priority.--The Secretary shall, in awarding grants under this
section, provide higher levels of funding with respect to eligible
communities that have a history of economic distress and long-term
unemployment, as determined by the Secretary.
``(f) Geographic Diversity.--
``(1) In general.--The Secretary shall, in awarding grants
under this section, ensure that grants are awarded with respect
to eligible communities from geographically diverse areas.
``(2) Geographic region requirement.--The Secretary shall,
in meeting the requirement under paragraph (1), award a grant
under this section for each of the fiscal years 2022 through
2025 to at least one eligible community located in each
geographic region for which regional offices of the Economic
Development Administration of the Department of Commerce are
responsible, to the extent that the Secretary receives an
application from at least one eligible community in each such
geographic region.
``(g) Technical Assistance.--The Secretary shall provide technical
assistance for communities--
``(1) to identify significant impediments to economic
development that result from the impact of trade on the
community, including in the course of developing a strategic
plan under section 275; and
``(2) to access assistance under other available sources,
including State, local, or private sources, to implement
projects that diversify and strengthen the economy in the
community.
``SEC. 275. STRATEGIC PLANS.
``(a) In General.--A strategic plan meets the requirements of this
section if--
``(1) the consultation requirements of subsection (b) are
met with respect to the development of the plan;
``(2) the plan meets the requirements of subsection (c);
and
``(3) the plan is approved in accordance with the
requirements of subsection (d).
``(b) Consultation.--
``(1) In general.--To the extent practicable, an eligible
community shall consult with the entities described in
paragraph (2) in developing the strategic plan.
``(2) Entities described.--The entities described in this
paragraph are public and private entities located in or serving
the eligible community, including--
``(A) local, county, or State government agencies;
``(B) firms, including small- and medium-sized
firms;
``(C) local workforce investment boards;
``(D) labor organizations, including State labor
federations and labor-management initiatives,
representing workers in the community;
``(E) educational institutions, local educational
agencies, and other training providers; and
``(F) local civil rights organizations and
community-based organizations, including organizations
representing underserved communities.
``(c) Contents.--The strategic plan may contain, as applicable to
the community, the following:
``(1) A description and analysis of the capacity of the
eligible community to achieve economic adjustment to the impact
of trade.
``(2) An analysis of the economic development challenges
and opportunities facing the community, including the strengths
and weaknesses of the economy of the community.
``(3) An assessment of--
``(A) the commitment of the community to carry out
the strategic plan on a long-term basis;
``(B) the participation and input of members of the
community who are dislocated from employment due to the
impact of trade; and
``(C) the extent to which underserved communities
have been impacted by trade.
``(4) A description of how underserved communities will
benefit from the strategic plan.
``(5) A description of the role of the entities described
in subsection (b)(2) in developing the strategic plan.
``(6) A description of projects under the strategic plan to
facilitate the community's economic adjustment to the impact of
trade, including projects to--
``(A) develop public facilities, public services,
jobs, and businesses (including establishing a
revolving loan fund);
``(B) provide for planning and technical
assistance;
``(C) provide for training;
``(D) provide for the demolition of vacant or
abandoned commercial, industrial, or residential
property;
``(E) redevelop brownfields;
``(F) establish or support land banks;
``(G) support energy conservation; and
``(H) support historic preservation.
``(7) A strategy for continuing the community's economic
adjustment to the impact of trade after the completion of such
projects.
``(8) A description of the educational and training
programs and the potential employment opportunities available
to workers in the community, including for workers under the
age of 25, and the future employment needs of the community.
``(9) An assessment of--
``(A) the cost of implementing the strategic plan;
and
``(B) the timing of funding required by the
community to implement the strategic plan.
``(10) A description of the methods of financing to be used
to implement the strategic plan, including--
``(A) an implementation grant received under
section 274 or under other authorities;
``(B) a loan, including the establishment of a
revolving loan fund; or
``(C) other types of financing.
``(11) An assessment of how the community will address
unemployment among agricultural commodity producers, if
applicable.
``(d) Approval; CEDS Equivalent.--
``(1) Approval.--The Secretary shall approve the strategic
plan developed by an eligible community under this section if
the Secretary determines that the strategic plan meets the
requirements of this section.
``(2) CEDS or equivalent.--The Secretary may deem an
eligible community's Comprehensive Economic Development
Strategy that substantially meets the requirements of this
section to be an approved strategic plan for purposes of this
subchapter.
``(e) Allocation.--Of the funds appropriated to carry out this
chapter for each of the fiscal years 2022 through 2025, the Secretary
may make available not more than $50,000,000 to award grants under
section 274(a)(1).
``SEC. 276. GENERAL PROVISIONS.
``(a) Regulations.--
``(1) In general.--The Secretary shall, subject to
paragraph (3), promulgate such regulations as may be necessary
to carry out this subchapter, including with respect to--
``(A) administering the awarding of grants under
section 274, including establishing guidelines for the
submission and evaluation of grant applications under
such section; and
``(B) establishing guidelines for the evaluation of
strategic plans developed to meet the requirements of
section 275.
``(2) Consultations.--The Secretary shall consult with the
Committee on Ways and Means of the House of Representatives and
the Committee on Finance of the Senate not later than 90 days
prior to promulgating any final rule or regulation under this
subsection.
``(3) Relationship to existing regulations.--The Secretary,
to the maximum extent practicable, shall--
``(A) rely on and apply regulations promulgated to
carry out other economic development programs of the
Department of Commerce in carrying out this subchapter;
and
``(B) provide guidance regarding the manner and
extent to which such other economic development
programs relate to this subchapter.
``(b) Resources.--The Secretary shall allocate such resources as
may be necessary to provide sufficiently individualized assistance to
each eligible community that receives a grant under section 274(a) or
seeks technical assistance under section 274(g) to develop and
implement a strategic plan that meets the requirements of section
275.''.
(b) Clerical Amendment.--The table of contents for the Trade Act of
1974 is amended by striking the items relating to chapter 4 of title II
and inserting the following:
``Chapter 4--Trade Adjustment Assistance for Communities
``subchapter a--trade adjustment assistance for communities
``Sec. 271. Definitions.
``Sec. 272. Establishment of trade adjustment assistance for
communities program.
``Sec. 273. Eligibility; notification of eligibility.
``Sec. 274. Grants to eligible communities.
``Sec. 275. Strategic plans.
``Sec. 276. General provisions.
``subchapter b--community college and career training grant program
``Sec. 279. Community College and Career Training Grant Program.
``Sec. 279A. Authorization of appropriations.''.
SEC. 133302. TRADE ADJUSTMENT ASSISTANCE FOR COMMUNITY COLLEGES AND
CAREER TRAINING.
Section 279 of the Trade Act of 1974, as redesignated by section
133301(a)(2), is amended as follows:
(1) In subsection (a)--
(A) in paragraph (1), by striking ``eligible
institutions'' and inserting ``eligible entities''; and
(B) in paragraph (2)--
(i) in the matter preceding subparagraph
(A), by striking ``eligible institution'' and
inserting ``eligible entity''; and
(ii) in subparagraph (B)--
(I) by striking ``$1,000,000'' and
inserting ``$2,500,000'';
(II) by striking ``(B)'' and
inserting ``(B)(i) in the case of an
eligible institution,'';
(III) by striking the period at the
end and inserting ``; or''; and
(IV) by adding at the end the
following:
``(ii) in the case of a consortium of eligible
institutions, a grant under this section in excess of
$15,000,000.''.
(2) In subsection (b), by adding at the end the following:
``(3) Eligible entity.--The term `eligible entity' means an
eligible institution or a consortium of eligible institutions.
``(4) Underserved community.--The term `underserved
community' has the meaning given that term in section 247.''.
(3) In subsection (c)--
(A) by striking ``eligible institution'' each place
it appears and inserting ``eligible entity''; and
(B) in paragraph (5)(A)(i)--
(i) in subclause (I), by striking ``and''
at the end; and
(ii) by adding at the end the following:
``(III) any opportunities to
support industry or sector partnerships
to develop or expand quality academic
programs and curricula; and''.
(4) In subsection (d), by striking ``eligible institution''
each place it appears and inserting ``eligible entity''.
(5) By redesignating subsection (e) as subsection (h) and
inserting after subsection (d) the following:
``(e) Use of Funds.--
``(1) In general.--An eligible entity shall use a grant
awarded under this section to establish and scale career
training programs, including career and technical education
programs, and career pathways and supports for students
participating in such programs.
``(2) Student support and emergency services.--Not less
than 15 percent of the amount of a grant awarded to an eligible
entity under this section shall be used to carry out student
support services, which may include the following:
``(A) Supportive services, including childcare,
transportation, mental health services, substance use
disorder prevention and treatment, assistance in
obtaining health insurance coverage, housing, and other
benefits, as appropriate.
``(B) Connecting students to State or Federal
means-tested benefits programs.
``(C) The provision of direct financial assistance
to help students facing financial hardships that may
impact enrollment in or completion of a program
supported by such funds.
``(D) Navigation, coaching, mentorship, and case
management services, including providing information
and outreach to the population described in
subparagraph (C) to take part in such a program.
``(E) Providing access to necessary supplies,
materials, technological devices, or required
equipment, and other supports necessary to participate
in such a program.
``(f) Plan for Outreach to Underserved Communities.--
``(1) In general.--In awarding grants under this section,
the Secretary shall--
``(A) ensure that eligible institutions effectively
serve individuals from underserved communities; and
``(B) develop a plan to ensure that grants provided
under this subchapter effectively serve individuals
from underserved communities.
``(2) Updates.--The Secretary shall update the plan
required by paragraph (1)(B) on an annual basis.
``(3) Submission to congress.--The Secretary shall submit
the plan required by paragraph (1)(B) and each update to the
plan required by paragraph (2) to Congress.
``(g) Geographic Diversity.--The Secretary shall, in awarding
grants under this section, ensure that grants are awarded with respect
to eligible entities from geographically diverse areas.''.
PART 4--TRADE ADJUSTMENT ASSISTANCE FOR FARMERS
SEC. 133401. DEFINITIONS.
Section 291 of the Trade Act of 1974 (19 U.S.C. 2401) is amended--
(1) by striking paragraph (3);
(2) by redesignating paragraphs (4) through (7) as
paragraphs (3) through (6), respectively; and
(3) by adding at the end the following:
``(7) Underserved community.--The term `underserved
community' has the meaning given that term in section 247.''.
SEC. 133402. GROUP ELIGIBILITY REQUIREMENTS.
Section 292 of the Trade Act of 1974 (19 U.S.C. 2401a) is amended--
(1) in subsection (c)--
(A) in paragraph (1)--
(i) by striking ``85 percent of'' each
place it appears; and
(ii) in subparagraph (D), by adding ``and''
at the end;
(B) in paragraph (2), by striking ``(2)'' and
inserting ``(2)(A)(i)'';
(C) by redesignating paragraph (3) as clause (ii)
of paragraph (2)(A) (as designated by subparagraph
(B));
(D) in clause (ii) of paragraph (2)(A) (as
redesignated by subparagraph (C))--
(i) by striking ``importantly''; and
(ii) by striking the period at the end and
inserting ``; or'' ; and
(E) in paragraph (2), by adding at the end the
following:
``(B)(i) the volume of exports of the agricultural
commodity produced by the group in the marketing year with
respect to which the group files the petition decreased
compared to the average volume of such exports during the 3
marketing years preceding such marketing year; and
``(ii) the decrease in such exports contributed to the
decrease in the national average price, quantity of production,
or value of production of, or cash receipts for, the
agricultural commodity, as described in paragraph (1).''; and
(2) in subsection (e)(3), by adding at the end before the
period the following: ``or exports''.
SEC. 133403. BENEFIT INFORMATION TO AGRICULTURAL COMMODITY PRODUCERS.
Section 295(a) of the Trade Act of 1974 (19 U.S.C. 2401d(a)) is
amended by adding at the end the following: ``The Secretary shall
develop a plan to conduct targeted sustained outreach and offer
assistance to agricultural commodity producers from underserved
communities''.
SEC. 133404. QUALIFYING REQUIREMENTS AND BENEFITS FOR AGRICULTURAL
COMMODITY PRODUCERS.
Section 296 of the Trade Act of 1974 (19 U.S.C. 2401e) is amended--
(1) in subsection (a)(1)(A), by striking ``90 days'' and
inserting ``120 days'';
(2) in subsection (b)--
(A) in paragraph (3)(B), by striking ``$4,000'' and
inserting ``$12,000''; and
(B) in paragraph (4)(C), by striking ``$8,000'' and
inserting ``$24,000'';
(3) in subsection (c), by striking ``$12,000'' and
inserting ``$36,000''; and
(4) by adding at the end the following new subsection:
``(e) Adjustments for Inflation.--
``(1) In general.--The Secretary of Agriculture shall
adjust each dollar amount limitation described in this section
on the date that is 30 days after the date of the enactment of
this subsection, and at the beginning of each fiscal year
thereafter, to reflect the percentage (if any) of the increase
in the average of the Consumer Price Index for the preceding
12-month period compared to the Consumer Price Index for fiscal
year 2020.
``(2) Special rules for calculation of adjustment.--In
making an adjustment under paragraph (1), the Secretary--
``(A) shall round the amount of any increase in the
Consumer Price Index to the nearest dollar; and
``(B) may ignore any such increase of less than 1
percent.
``(3) Consumer price index defined.--For purposes of this
subsection, the term `Consumer Price Index' means the Consumer
Price Index for All Urban Consumers published by the Bureau of
Labor Statistics of the Department of Labor.''.
PART 5--APPROPRIATIONS AND OTHER MATTERS
SEC. 133501. EXTENSION OF AND APPROPRIATIONS FOR 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 ``2021'' each
place it appears and inserting ``2025''.
(b) Training Funds.--Section 236(a)(2)(A) of the Trade Act of 1974
(19 U.S.C. 2296(a)(2)(A)) , as amended by section 133110(c)(2)(B), is
further amended--
(1) by striking ``shall not exceed $450,000,000'' and
inserting the following: ``shall not exceed--
``(i) $450,000,000'';
(2) by striking the period at the end and inserting ``;
and''; and
(3) by adding at the end the following:
``(ii) $1,000,000,000 for each of the fiscal years 2022 through
2025.''.
(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
``2021'' and inserting ``2025''.
(d) Authorizations of Appropriations.--
(1) Trade adjustment assistance for workers.--Section 245
of the Trade Act of 1974 (19 U.S.C. 2317) is amended--
(A) in subsection (a), by striking ``2021'' and
inserting ``2025''; and
(B) by adding at the end the following:
``(d) Reservation by the Secretary.--Of the funds appropriated to
carry out this chapter for any fiscal year, the Secretary of Labor may
reserve not more than 1 percent for administration of the program (in
addition to amounts otherwise available for such purposes), technical
assistance, grants for pilots and demonstrations, and the evaluation of
activities carried out under this chapter.''.
(2) Trade adjustment assistance for firms.--Section 255(a)
of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended in the
first sentence by adding at the end before the period the
following: ``and $50,000,000 for each of the fiscal years 2022
through 2025''.
(3) Trade adjustment assistance for community colleges and
career training.--Subsection (a) of section 279A of the Trade
Act of 1974 (as redesignated) is amended by striking
``$40,000,000'' and all that follows through ``December 31,
2010,'' and inserting ``$300,000,000 for each of the fiscal
years 2022 through 2025''.
(4) Trade adjustment assistance for farmers.--Section 298
of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is amended--
(A) in subsection (a)--
(i) by striking ``$90,000,000'' and
inserting ``$10,000,000''; and
(ii) by striking ``2021'' and inserting
``2025''; and
(B) by adding at the end the following:
``(c) Reservation by the Secretary.--Of the funds appropriated to
carry out this chapter for any fiscal year, the Secretary of
Agriculture may not reserve more than 5 percent for technical
assistance, pilots and demonstrations, and the evaluation of activities
carried out under this chapter.''.
(e) Appropriations.--
(1) Trade adjustment assistance for workers.--In addition
to amounts otherwise available, there is appropriated for each
of fiscal years 2022 through 2025, out of any money in the
Treasury not otherwise appropriated, $1,000,000,000, to remain
available until expended, to carry out the purposes of chapter
2 of title II of the Trade Act of 1974, as authorized by
section 245 of the Trade Act of 1974 (19 U.S.C. 2317) (as
amended by subsection (d)).
(2) Trade adjustment assistance for firms.--In addition to
amounts otherwise available, there is appropriated for each of
fiscal years 2022 through 2025, out of any money in the
Treasury not otherwise appropriated, $50,000,000, to remain
available until expended, to carry out the provisions of
chapter 3 of title II of the Trade Act of 1974, as authorized
by section 255 of the Trade Act of 1974 (19 U.S.C. 2345) (as
amended by subsection (d)).
(3) Trade adjustment assistance for communities.--
(A) In general.--In addition to amounts otherwise
available, there is appropriated for each of fiscal
years 2022 through 2025, out of any money in the
Treasury not otherwise appropriated, $300,000,000, to
remain available for obligation until September 30,
2026, to carry out subchapter A of chapter 4 of title
II of the Trade Act of 1974, as added by section 133301
of this Act.
(B) Salaries and expenses.--Of the amounts
appropriated pursuant subparagraph (A) for each of
fiscal years 2022 through 2025, not more than
$40,000,000 shall be made available for the salaries
and expenses of personnel administering subchapter A of
chapter 4 of title II of the Trade Act of 1974.
(C) Supplement and not supplant.--Amounts
appropriated pursuant to subparagraph (A) for each of
the fiscal years 2022 through 2025 shall be used to
supplement, and not supplant, other Federal, State,
regional, and local government funds made available to
provide economic development assistance for
communities.
(4) Trade adjustment assistance for community colleges and
career training.--
(A) In general.--In addition to amounts otherwise
available, there is appropriated for each of fiscal
years 2022 through 2025, out of any money in the
Treasury not otherwise appropriated, $300,000,000, to
remain available until expended, to carry out
subchapter B of chapter 4 of title II of the Trade Act
of 1974, as designated by section 13301 of this Act, as
authorized by section 279A of such subchapter B (as
redesignated and as amended by subsection (d)).
(B) Reservation by the secretary.--Of the funds
appropriated to carry out subchapter B of chapter 4 of
title II of the Trade Act of 1974 for each of fiscal
years 2022 through 2025, the Secretary of Labor may
reserve not more than 5 percent for administration of
the program, including providing technical assistance,
sustained outreach to eligible institutions effectively
serving underserved communities, grants for pilots and
demonstrations, and a rigorous third-party evaluation
of the program carried out under such subchapter.
(5) Trade adjustment assistance for farmers.--In addition
to amounts otherwise available, there is appropriated for each
of fiscal years 2022 through 2025, out of any money in the
Treasury not otherwise appropriated, $10,000,000, to remain
available until expended, to carry out the purposes of chapter
6 of title II of the Trade Act of 1974, as authorized by
section 298 of the Trade Act of 1974 (19 U.S.C. 2401) (as
amended by subsection (d)).
SEC. 133502. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE PROVISIONS.
(a) Workers Certified Before Date of Enactment.--
(1) In general.--Except as provided in paragraphs (2) and
(3), a worker certified as eligible for adjustment assistance
under section 222 of the Trade Act of 1974 before the date of
the enactment of this Act shall be eligible, on and after such
date of enactment, 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, or as such provisions
may be amended after such date of enactment.
(2) Computation of maximum benefits.--Benefits received by
a worker described in paragraph (1) 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, or as such provisions
may be amended after such date of enactment.
(3) Authority to make adjustments to benefits.--For the 90-
day period beginning on the date of the enactment of this Act,
the Secretary is authorized to make any adjustments to benefits
to workers described in paragraph (1) that the Secretary
determines to be necessary and appropriate in applying and
administering 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, or as such provisions may be amended after such date
of enactment, in a manner that ensures parity of treatment
between the benefits of such workers and the benefits of
workers certified after such date of enactment.
(b) Workers Not Certified Pursuant to Certain Petitions Filed
Before Date of Enactment.--
(1) Certifications of workers 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 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 subparagraph (C), 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.
(B) 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 subparagraph (C),
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.
(C) Petition described.--A petition described in
this subparagraph 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,
2021, and before the date of the enactment of this Act.
(2) Eligibility for benefits.--
(A) In general.--Except as provided in subparagraph
(B), 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
paragraph (1)(C) shall be eligible, on and 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, or as such provisions may be amended after
such date of enactment.
(B) Computation of maximum benefits.--Benefits
received by a worker described in paragraph (1) 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, or as such
provisions may be amended after such date of enactment.
(c) Conforming Amendments.--
(1) Trade act of 2002.--Section 151 of the Trade Act of
2002 (19 U.S.C. note prec. 2271) is amended by striking
subsections (a), (b), and (c).
(2) Trade and globalization adjustment assistance act of
2009.--Section 1891 of the Trade and Globalization Adjustment
Assistance Act of 2009 (19 U.S.C. 2271 note) is repealed.
(3) Trade adjustment assistance extension act of 2011.--The
Trade Adjustment Assistance Extension Act of 2011 is amended--
(A) in section 201 (19 U.S.C. note prec. 2271), by
striking subsections (b) and (c); and
(B) in section 231(a) (19 U.S.C. 2271 note), by
striking paragraphs (1)(B) and (2).
(4) Trade adjustment assistance reauthorization act of
2015.--The Trade Adjustment Assistance Reauthorization Act of
2015 is amended--
(A) in section 402 (19 U.S.C. note prec. 2271), by
striking subsections (b) and (c); and
(B) in section 405(a)(1) (19 U.S.C. 2319(a)(1)), by
striking subparagraph (B).
(d) 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, 2021, and before the date of the enactment
of this Act.
(2) Certification of firms that did not submit petitions
between january 1, 2021, 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, 2021, 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. 133503. SUNSET PROVISIONS.
(a) Application of Prior Law.--Subject to subsection (b), beginning
on July 1, 2025, the provisions of chapters 2, 3, 5, and 6 of title II
of the Trade Act of 1974 (19 U.S.C. 2271-2401g), 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, 2025'' for ``December
31, 2007'';
(4) section 246(b)(1) of that Act shall be applied and
administered by substituting ``June 30, 2025'' 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, 2025'' 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, 2025'' 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,
2026'' 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, 2026.
``(B) Exception.--Notwithstanding subparagraph (A),
any assistance approved under chapter 3 pursuant to a
petition filed under section 251 on or before June 30,
2026, 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, 2026.
``(B) Exception.--Notwithstanding subparagraph (A),
any assistance approved under chapter 6 on or before
June 30, 2026, 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, 2025, 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, 2025;
(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,
2025; 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, 2025.
Subtitle D--Career Pathways and Social Services
PART 1--PROVISIONS RELATING TO PATHWAYS TO HEALTH CAREERS
SEC. 134101. PATHWAYS TO HEALTH CAREERS.
Effective October 1, 2021, title XX of the Social Security Act (42
U.S.C. 1397-1397n-13) is amended by adding at the end the following:
``Subtitle D--Career Pathways Through Health Profession Opportunity
Grants
``SEC. 2071. CAREER PATHWAYS THROUGH HEALTH PROFESSION OPPORTUNITY
GRANTS.
``(a) Application Requirements.--An eligible entity desiring a
grant under this section for a project shall submit to the Secretary an
application for the grant, that includes the following:
``(1) A description of how the applicant will use a career
pathways approach to train eligible individuals for health
professions that will put eligible individuals on a career path
to an occupation that pays well, under the project.
``(2) A description of the adult basic education and
literacy activities, work readiness activities, training
activities, and case management and career coaching services
that the applicant will use to assist eligible individuals to
gain work experience, connection to employers, and job
placement, and a description of the plan for recruiting,
hiring, and training staff to provide the case management,
mentoring, and career coaching services, under the project
directly or through local governmental, apprenticeship,
educational, or charitable institutions.
``(3) A demonstration that the applicant has experience
working with low-income populations, or a description of the
plan of the applicant to work with a partner organization that
has the experience.
``(4) A plan for providing post-employment support and
ongoing training as part of a career pathway under the project.
``(5) A description of the support services that the
applicant will provide under the project, including a plan for
how child care and transportation support services will be
guaranteed and, if the applicant will provide a cash stipend or
wage supplement, how the stipend or supplement would be
calculated and distributed.
``(6) A certification by the applicant that the project
development included--
``(A) consultation or commitment to consult with a
local workforce development board;
``(B) consideration of registered apprenticeship
and pre-apprenticeship models;
``(C) consideration of career pathway programs in
the State in which the project is to be conducted; and
``(D) a review of the State plan under section 102
or 103 of the Workforce Innovation and Opportunity Act.
``(7) A description of the availability and relevance of
recent labor market information and other pertinent evidence of
in-demand jobs or worker shortages.
``(8) A certification that the applicant will directly
provide or contract for the training services described in the
application.
``(9) A commitment by the applicant that, if the grant is
made to the applicant, the applicant will--
``(A) during the planning period for the project,
provide the Secretary with any information needed by
the Secretary to establish adequate data reporting and
administrative structure for the project;
``(B) hire a person to direct the project not later
than the end of the planning period applicable to the
project;
``(C) accept all technical assistance offered by
the Secretary with respect to the grant;
``(D) participate in peer technical assistance
conferences as are regularly scheduled by the
Secretary; and
``(E) provide all data required by the Secretary
under subsection (g).
``(b) Additional Application Element.--In considering applications
for a grant under this section, the Secretary shall require qualified
applicants to have at least 1 of the following application elements--
``(1) applications submitted by applicants to whom a grant
was made under this section or any predecessor to this section;
``(2) applications submitted by applicants who have
business and community partners in each of the following
categories:
``(A) State and local government agencies and
social service providers, including a State or local
entity that administers a State program funded under
part A of this title;
``(B) institutions of higher education,
apprenticeship programs, and local workforce
development boards; and
``(C) health care employers, health care industry
or sector partnerships, labor unions, and labor-
management partnerships;
``(3) applications that include opportunities for mentoring
or peer support, and make career coaching available, as part of
the case management plan;
``(4) applications which describe a project that will serve
a rural area in which--
``(A) the community in which the individuals to be
enrolled in the project reside is located;
``(B) the project will be conducted; or
``(C) an employer partnership that has committed to
hiring individuals who successfully complete all
activities under the project is located;
``(5) applications that include a commitment to providing
project participants with a cash stipend or wage supplement;
and
``(6) applications which have an emergency cash fund to
assist project participants financially in emergency
situations.
``(c) Grants.--
``(1) Competitive grants.--
``(A) Grant authority.--
``(i) In general.--The Secretary shall make
a grant in accordance with this paragraph to an
eligible entity whose application for the grant
is approved by the Secretary, to conduct a
project designed to train low-income
individuals for allied health professions,
health information technology, physician
assistants, nursing assistants, registered
nurse, advanced practice nurse, and other
professions considered part of a health care
career pathway model.
``(ii) Guarantee of grantees in each state
and the district of columbia.--For each grant
cycle, the Secretary shall award a grant under
this paragraph to at least 2 eligible entities
in each State that is not a territory, to the
extent there are a sufficient number of
applications that have a high likelihood of
success and that are submitted by the entities
that meet the requirements applicable with
respect to such a grant. If, for a grant cycle,
there are fewer than 2 such eligible entities
in a State that have submitted applications
with a high likelihood of success, the
Secretary shall identify qualified eligible
applicants located elsewhere, that are
otherwise approved but un-funded, and issue a
Substitution of Grant and tailored technical
assistance. In the preceding sentence, the term
`issue a Substitution of Grant' means, in a
case in which an approved grantee does not
complete its full project period, or in which
there are fewer than 2 qualified grantees per
State with a high likelihood of success,
substitute an applicant located in another
State that was approved but un-funded during
the competition for the award for the award
recipient.
``(B) Guarantee of grants for indian populations.--
The Secretary shall award a grant under this paragraph
to at least 10 eligible entities that are an Indian
tribe, an Alaska Native Corporation, a tribal
organization, or a tribal college or university, to the
extent there are a sufficient number of applications
submitted by the entities that meet the requirements
applicable with respect to such a grant.
``(C) Guarantee of grantees in the territories.--
The Secretary shall award a grant under this paragraph
to at least 2 eligible entities that are located in a
territory, to the extent there are a sufficient number
of applications submitted by the entities that meet the
requirements applicable with respect to such a grant.
``(2) Grant cycle.--The grant cycle under this section
shall be not less than 5 years, with a planning period of not
more than the first 12 months of the grant cycle. During the
planning period, the amount of the grant shall be in such
lesser amount as the Secretary determines appropriate.
``(d) Use of Grant.--
``(1) In general.--An entity to which a grant is made under
this section shall use the grant in accordance with the
approved application for the grant.
``(2) Support to be provided.--
``(A) Required support.--A project for which a
grant is made under this section shall include the
following:
``(i) An assessment for adult basic skill
competency, and provision of adult basic skills
education if necessary for lower-skilled
eligible individuals to enroll in the project
and go on to enter and complete post-secondary
training, through means including the
following:
``(I) Establishing a network of
partners that offer pre-training
activities for project participants who
need to improve basic academic skills
or English language proficiency before
entering a health occupational training
career pathway program.
``(II) Offering resources to enable
project participants to continue
advancing adult basic skill proficiency
while enrolled in a career pathway
program.
``(III) Embedding adult basic skill
maintenance as part of ongoing post-
graduation career coaching and
mentoring.
``(ii) A guarantee that child care is an
available and affordable support service for
project participants through means such as the
following:
``(I) Referral to, and assistance
with, enrollment in a subsidized child
care program.
``(II) Direct payment to a child
care provider if a slot in a subsidized
child care program is not available or
reasonably accessible.
``(III) Payment of co-payments or
associated fees for child care.
``(iii) Case management plans that include
career coaching (with the option to offer
appropriate peer support and mentoring
opportunities to help develop soft skills and
social capital), which may be offered on an
ongoing basis before, during, and after initial
training as part of a career pathway model.
``(iv) A plan to provide project
participants with transportation through means
such as the following:
``(I) Referral to, and assistance
with enrollment in, a subsidized
transportation program.
``(II) If a subsidized
transportation program is not
reasonably available, direct payments
to subsidize transportation costs.
For purposes of this clause, the term
`transportation' includes public transit, or
gasoline for a personal vehicle if public
transit is not reasonably accessible or
available.
``(B) Allowed support.--The goods and services
provided under a project for which a grant is made
under this section may include the following:
``(i) A cash stipend.
``(ii) A reserve fund for financial
assistance to project participants in emergency
situations.
``(iii) Tuition, certification exam fees,
and training materials such as books, software,
uniforms, shoes, connection to the internet,
hair nets, and personal protective equipment.
``(iv) In-kind resource donations such as
interview clothing and conference attendance
fees.
``(v) Assistance with accessing and
completing high school equivalency or adult
basic education courses as necessary to achieve
success in the project and make progress toward
career goals.
``(vi) Assistance with programs and
activities, including legal assistance, deemed
necessary to address arrest or conviction
records as an employment barrier.
``(vii) Other support services as deemed
necessary for family well-being, success in the
project, and progress toward career goals.
``(3) Training.--The number of hours of training provided
to an eligible individual under a project for which a grant is
made under this section, for a recognized postsecondary
credential (including an industry-recognized credential, and a
certificate awarded by a local workforce development board),
which is awarded in recognition of attainment of measurable
technical or occupational skills necessary to gain employment
or advance within an occupation, shall be--
``(A) not less than the number of hours of training
required for certification in that level of skill by
the State in which the project is conducted; or
``(B) if there is no such requirement, such number
of hours of training as the Secretary finds is
necessary to achieve that skill level.
``(4) Inclusion of tanf recipients.--In the case of a
project for which a grant is made under this section that is
conducted in a State that has a program funded under part A of
title IV, at least 10 percent of the eligible individuals to
whom support is provided under the project shall meet the
income eligibility requirements under that State program,
without regard to whether the individuals receive benefits or
services directly under that State program.
``(5) Income limitation.--An entity to which a grant is
made under this section shall not use the grant to provide
support to a person who is not an eligible individual.
``(6) Prohibition.--An entity to which a grant is made
under this section shall not use the grant for purposes of
entertainment, except that case management and career coaching
services may include celebrations of specific career-based
milestones such as completing a semester, graduation, or job
placement.
``(e) Technical Assistance.--
``(1) In general.--The Secretary shall provide technical
assistance--
``(A) to assist eligible entities in applying for
grants under this section;
``(B) that is tailored to meet the needs of
grantees at each stage of the administration of
projects for which grants are made under this section;
``(C) that is tailored to meet the specific needs
of Indian tribes, Alaska Native Corporations, tribal
organizations, and tribal colleges and universities;
``(D) that is tailored to meet the specific needs
of the territories;
``(E) that is tailored to meet the specific needs
of applicants, eligible entities, and grantees, in
carrying out dedicated career pathway projects pursuant
to subsections (h) and (i); and
``(F) to facilitate the exchange of information
among eligible entities regarding best practices and
promising practices used in the projects.
``(2) Continuation of peer technical assistance
conferences.--The Secretary shall continue to hold peer
technical assistance conferences for entities to which a grant
is made under this section or was made under the immediate
predecessor of this section. The preceding sentence shall not
be interpreted to require any such conference to be held in
person.
``(f) Evaluation of Dedicated Career Pathways.--
``(1) In general.--The Secretary shall, by grant, contract,
or interagency agreement, conduct rigorous and well-designed
evaluations of the dedicated career pathway projects carried
out pursuant to subsections (h) and (i).
``(2) Requirement applicable to second chance career
pathway.--In the case of a project of the type described in
subsection (i), the evaluation shall include identification of
successful activities for creating opportunities for developing
and sustaining, particularly with respect to low-income
individuals with arrest or conviction records, a health
professions workforce that has accessible entry points, that
meets high standards for education, training, certification,
and professional development, and that provides increased wages
and affordable benefits, including health care coverage, that
are responsive to the needs of the workforce.
``(3) Requirement applicable to maternal mortality career
pathway.--In the case of a project of the type described in
subsection (h), the evaluation shall include identification of
successful activities for creating opportunities for developing
and sustaining, particularly with respect to low-income
individuals and other entry-level workers, a career pathway
that has accessible entry points, that meets high standards for
education, training, certification, and professional
development, and that provides increased wages and affordable
benefits, including health care coverage, that are responsive
to the needs of the birth, pregnancy, and post-partum
workforce.
``(g) Reports.--As a condition of funding, an eligible entity
awarded a grant to conduct a project under this section shall submit
interim reports to the Secretary on the activities carried out under
the project, and, on the conclusion of the project, a final report on
the activities.
``(h) Maternal Mortality Career Pathway.--
``(1) Grant authority.--The Secretary shall award grants in
accordance with this subsection to eligible entities to conduct
career pathway projects for the purpose of providing education
for professions such as doulas, lactation consultants,
childbirth educators, infant massage therapists, newborn care
specialists, midwives, and other community health worker
professions, for individuals to enter and follow a dedicated
career pathway in the field of pregnancy, childbirth, or post-
partum services in a State that recognizes doulas or midwives
as health care providers and that provides payment for services
provided by doulas or midwives, as the case may be, under the
State plan approved under title XIX.
``(2) Duration.--A grant awarded under this subsection
shall have the same grant cycle as is provided in subsection
(c)(2), and as a condition of funding the grantee shall comply
with all data reporting requirements associated with the grant
cycle.
``(3) Application requirements.--An entity seeking a grant
under this subsection for a project shall submit to the
Secretary an application for the grant, that includes the
following:
``(A) A description of the partnerships, strategic
staff hiring decisions, tailored program activities, or
other programmatic elements of the project that are
designed to support a strong career pathway in
pregnancy, birth, or post-partum services.
``(B) A demonstration that the State in which the
project is to be conducted recognizes and permits
doulas and midwives to practice in the State.
``(C) A demonstration that the applicant has
experience working with low-income populations, or a
description of the plan of the applicant to work with a
partner that has the experience.
``(4) Support to be provided.--The recipient of a grant
under this subsection for a project shall provide required
supportive services described in subsection (d)(2)(A) to
project participants who need the services, and may expend the
funding on eligible supportive services described in subsection
(d)(2)(B).
``(i) Second Chance Career Pathway.--
``(1) Grant authority.--The Secretary shall award grants in
accordance with this subsection to eligible entities to conduct
career pathway projects for the purpose of providing education
and training for eligible individuals with arrest or conviction
records to enter and follow a career pathway in the health
professions through occupations that are expected to experience
a labor shortage or be in high demand.
``(2) Duration.--A grant awarded under this subsection
shall have the same grant cycle as is provided in subsection
(c)(2), and as a condition of funding the grantee shall comply
with all data reporting requirements associated with the grant
cycle.
``(3) Application requirements.--An entity seeking a grant
under this subsection for a project shall submit to the
Secretary an application for the grant, that includes the
following:
``(A) A demonstration that the State in which the
project is to be conducted has in effect policies or
laws that permit certain allied health and behavioral
health care credentials to be awarded to people with
certain arrest or conviction records (which policies or
laws shall include appeals processes and other
opportunities to demonstrate rehabilitation to obtain
licensure and approval to work in the proposed health
careers), and a plan described in the application which
will use a legally permitted career pathway to train
people with such a record to be trained and employed in
such a career.
``(B) A discussion of how the project or future
strategic hiring decisions will demonstrate the
experience and expertise of the project in working with
job seekers who have arrest or conviction records or
employers with experience working with people with
arrest or conviction records.
``(C) A demonstration that the applicant has
experience working with low-income populations, or a
description of the plan of the applicant to work with a
partner that has the experience.
``(D) An identification of promising innovations or
best practices that can be used to provide the
training.
``(E) A proof of concept or demonstration that the
applicant has done sufficient research on workforce
shortage or in-demand jobs for which people with
certain types of criminal records can be hired.
``(F) A plan for recruiting students who are
eligible individuals into the project.
``(G) A plan for providing post-employment support
and ongoing training as part of a career pathway under
the project.
``(4) Support to be provided.--
``(A) Required support.--A recipient of a grant
under this subsection for a project shall provide--
``(i) access to legal assistance for
project participants for the purpose of
addressing arrest or conviction records and
associated workforce barriers;
``(ii) assistance with programs and
activities deemed necessary to address arrest
or conviction records as an employment barrier;
``(iii) required supportive services
described in subsection (d)(2)(A) to
participants who need the services, and may
expend funds on eligible supportive services
described in subsection (d)(2)(B).
``(j) Definitions.--In this section:
``(1) Alaska native corporation.--The term `Alaska Native
Corporation' has the meaning given the term in section 3(m) of
the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m)).
``(2) Allied health profession.--The term `allied health
profession' has the meaning given the term in section 799B(5)
of the Public Health Service Act.
``(3) Career pathway.--The term `career pathway' has the
meaning given the term in section 3(7) of the Workforce
Innovation and Opportunity Act.
``(4) Doula.--The term `doula' means an individual who--
``(A) is certified by an organization that has been
established for not less than 5 years and that requires
the completion of continuing education to maintain the
certification, to provide non-medical advice,
information, emotional support, and physical comfort to
an individual during the individual's pregnancy,
childbirth, and post-partum period; and
``(B) maintains the certification by completing the
required continuing education.
``(5) Eligible entity.--The term `eligible entity' means
any of the following entities that demonstrates in an
application submitted under this section that the entity has
the capacity to fully develop and administer the project
described in the application:
``(A) A local workforce development board
established under section 107 of the Workforce
Innovation and Opportunity Act.
``(B) A State or territory, a political subdivision
of a State or territory, or an agency of a State,
territory, or such a political subdivision, including a
State or local entity that administers a State program
funded under part A of this title.
``(C) An Indian tribe, an Alaska Native
Corporation, a tribal organization, or a tribal college
or university.
``(D) An institution of higher education (as
defined in the Higher Education Act of 1965).
``(E) A hospital (as defined in section 1861(e)).
``(F) A high-quality skilled nursing facility.
``(G) A Federally qualified health center (as
defined in section 1861(aa)(4)).
``(H) A nonprofit organization described in section
501(c)(3) of the Internal Revenue Code of 1986, a labor
organization, or an entity with shared labor-management
oversight, that has a demonstrated history of providing
health profession training to eligible individuals.
``(I) In the case of a project of the type provided
for in subsection (h) of this section, an entity
recognized by a State, an Indian tribe, an Alaska
Native Corporation, or a tribal organization as
qualified to train doulas or midwives, if midwives or
doulas, as the case may be, are permitted to practice
in the State involved.
``(J) An opioid treatment program (as defined in
section 1861(jjj)(2)), and other high quality
comprehensive addiction care providers.
``(6) Eligible individual.--The term `eligible individual'
means an individual whose family income does not exceed 200
percent of the Federal poverty level.
``(7) Federal poverty level.--The term `Federal poverty
level' means the poverty line (as defined in section 673(2) of
the Omnibus Budget Reconciliation Act of 1981, including any
revision required by such section applicable to a family of the
size involved).
``(8) Institution of higher education.--The term
`institution of higher education' has the meaning given the
term in section 101 or 102(a)(1)(B) of the Higher Education Act
of 1965.
``(9) Territory.--The term `territory' means the
Commonwealth of Puerto Rico, the United States Virgin Islands,
Guam, the Northern Mariana Islands, and American Samoa.
``(10) Tribal college or university.--The term `tribal
college or university' has the meaning given the term in
section 316(b) of the Higher Education Act of 1965.
``(11) Tribal organization.--The term `tribal organization'
means the recognized governing body of any Indian tribe; any
legally established organization of Indians which is
controlled, sanctioned, or chartered by such governing body or
which is democratically elected by the adult members of the
Indian community to be served by such organization and which
includes the maximum participation of Indians in all phases of
its activities.
``(k) Funding.--In addition to amounts otherwise available, there
is appropriated to the Secretary, out of any money in the Treasury not
otherwise appropriated--
``(1) for grants under subsection (c)(1)(A)--
``(A) $318,750,000 for fiscal year 2022; and
``(B) $338,108,438 for each of fiscal years 2023
through 2026;
``(2) for grants under subsection (c)(1)(B)--
``(A) $17,000,000 for fiscal year 2022; and
``(B) $18,027,650 for each of fiscal years 2023
through 2026;
``(3) for grants under subsection (c)(1)(C)--
``(A) $21,250,000 for fiscal year 2022; and
``(B) $22,534,563 for each of fiscal years 2023
through 2026;
``(4) for projects conducted under subsections (h) and (i),
$27,041,475 for each of fiscal years 2023 through 2026;
``(5) for the provision of technical assistance and
administration--
``(A) for fiscal year 2022, $25,500,000 plus all
amounts referred to in paragraphs (1) through (3) of
this subsection that remain unused after all grant
awards are made for the fiscal year; and
``(B) for each of fiscal years 2023 through 2026,
$27,041,475 plus all amounts referred to in paragraphs
(1) through (4) of this subsection that remain unused
after all grant awards are made for the fiscal year;
and
``(6) for studying the effects of the projects for which a
grant is made under this section, and for administration, for
the purpose of supporting the rigorous evaluation of the
projects, and supporting the continued study of the short-,
medium-, and long-term effects of all such projects, including
the effectiveness of new or added elements of the projects--
``(A) $17,000,000 for fiscal year 2022; and
``(B) $18,027,650 for each of fiscal years 2023
through 2026.''.
PART 2--PROVISIONS RELATING TO ELDER JUSTICE
SEC. 134201. REAUTHORIZATION OF FUNDING FOR PROGRAMS TO PREVENT AND
INVESTIGATE ELDER ABUSE, NEGLECT, AND EXPLOITATION.
(a) Long-term Care Staff Training Grants.--Section 2041 of the
Social Security Act (42 U.S.C. 1397m) is amended to read as follows:
``SEC. 2041. NURSING HOME WORKER TRAINING GRANTS.
``(a) Appropriation.--Out of any funds in the Treasury not
otherwise appropriated, in addition to amounts otherwise available,
there is appropriated to the Secretary for each of fiscal years 2023
through 2026--
``(1) $415,696,400 for grants under subsection (b)(1); and
``(2) $8,483,600 for grants under subsection (b)(2).
``(b) Grants.--
``(1) State entitlement.--
``(A) In general.--Each State shall be entitled to
receive from the Secretary for each fiscal year
specified in subsection (a) a grant in an amount equal
to the amount allotted to the State under subparagraph
(B) of this paragraph.
``(B) State allotments.--The amount allotted to a
State under this subparagraph for a fiscal year shall
be--
``(i) the amount made available by
subsection (a) for the fiscal year that is not
required to be reserved by subsection (a);
multiplied by
``(ii)(I) the number of State residents who
have attained 65 years of age or are
individuals with a disability, as determined by
the Secretary using the most recent version of
the American Community Survey published by the
Bureau of the Census or a successor data set;
divided by
``(II) the total number of such residents
of all States.
``(2) Grants to indian tribes and tribal organizations.--
``(A) In general.--The Secretary, in consultation
with the Indian tribes and tribal organizations, shall
make grants in accordance with this section to Indian
tribes and tribal organizations who operate at least 1
eligible setting.
``(B) Grant formula.--The Secretary, in
consultation with the Indian tribes and tribal
organizations, shall devise a formula for distributing
among Indian tribes and tribal organizations the amount
required to be reserved by subsection (a) for each
fiscal year.
``(3) Sub-grants.--A State, Indian tribe, or tribal
organization to which an amount is paid under this paragraph
may use the amount to make sub-grants to local organizations,
including community organizations, local non-profits, elder
rights and justice groups, and workforce development boards for
any purpose described in paragraph (1) or (2) of subsection
(c).
``(c) Use of Funds.--
``(1) Required uses.--A State to which an amount is paid
under subsection (b) shall use the amount to--
``(A) provide wage subsidies to eligible
individuals;
``(B) provide student loan repayment or tuition
assistance to eligible individuals for a degree or
certification in a field relevant to their position
referred to in subsection (f)(1)(A);
``(C) guarantee affordable and accessible child
care for eligible individuals, including help with
referrals, co-pays, or other direct assistance; and
``(D) provide assistance where necessary with
obtaining appropriate transportation, including public
transportation if available, or gas money or transit
vouchers for ride share, taxis, and similar types of
transportation if public transportation is unavailable
or impractical based on work hours or location.
``(2) Authorized uses.--A State to which an amount is paid
under subsection (b) may use the amount to--
``(A) establish a reserve fund for financial
assistance to eligible individuals in emergency
situations;
``(B) provide in-kind resource donations, such as
interview clothing and conference attendance fees;
``(C) provide assistance with programs and
activities, including legal assistance, deemed
necessary to address arrest or conviction records that
are an employment barrier;
``(D) support employers operating an eligible
setting in the State in providing employees with not
less than 2 weeks of paid leave per year; or
``(E) provide other support services the Secretary
deems necessary to allow for successful recruitment and
retention of workers.
``(3) Provision of funds only for the benefit of eligible
individuals in eligible settings.--A State to which an amount
is paid under subsection (b) may provide the amount to only an
eligible individual or a partner organization serving an
eligible individual.
``(4) Nonsupplantation.--A State to which an amount is paid
under subsection (b) shall not use the amount to supplant the
expenditure of any State funds for recruiting or retaining
employees in an eligible setting.
``(d) Administration.--A State to which a grant is made under
subsection (b) shall reserve not more than 10 percent of the grant to--
``(1) administer subgrants in accordance with this section;
``(2) provide technical assistance and support for applying
for and accessing such a subgrant opportunity;
``(3) publicize the availability of the subgrants;
``(4) carry out activities to increase the supply of
eligible individuals; and
``(5) provide technical assistance to help subgrantees find
and train individuals to provide the services for which they
are contracted.
``(e) Definitions.--In this section:
``(1) Eligible individual.--The term `eligible individual'
means an individual who--
``(A)(i) is a qualified home health aide, as
defined in section 484.80(a) of title 42, Code of
Federal Regulations;
``(ii) is a nurse aide approved by the State as
meeting the requirements of sections 483.150 through
483.154 of such title, and is listed in good standing
on the State nurse aide registry;
``(iii) is a personal care aide approved by the
State, and furnishes personal care services, as defined
in section 440.167 of such title;
``(iv) is a qualified hospice aide, as defined in
section 418.76 of such title; or
``(v) is a licensed practical nurse or a licensed
or certified social worker; or
``(vi) is receiving training to be certified or
licensed as such an aide, nurse, or social worker; and
``(B) provides (or, in the case of a trainee,
intends to provide) services as such an aide, nurse, or
social worker in an eligible setting.
``(2) Eligible setting.--The term `eligible setting'
means--
``(A) a skilled nursing facility, as defined in
section 1819;
``(B) a nursing facility, as defined in section
1919;
``(C) a home health agency, as defined in section
1891;
``(D) a facility provider approved to deliver home
or community-based services authorized under State
options described in subsection (c) or (i) of section
1915 or, as relevant, demonstration projects authorized
under section 1115;
``(E) a hospice, as defined in section 1814;
``(F) an intermediate care facility, as defined in
section 1905(d); or
``(G) a tribal assisted living facility.
``(3) Tribal organization.--The term `tribal organization'
has the meaning given the term in section 4 of the Indian Self-
Determination and Education Assistance Act.''.
(b) Adult Protective Services Functions and Grant Programs.--
(1) Direct funding; state entitlement.--Section 2042 of the
Social Security Act (42 U.S.C. 1397m-1) is amended--
(A) in subsection (a)--
(i) in paragraph (1)(A)--
(I) by striking ``offices'' and
inserting ``programs''; and
(II) by inserting ``and adults who
are under a disability (as defined in
section 216(i)(1))'' before the
semicolon; and
(ii) by striking paragraph (2) and
inserting the following:
``(2) Appropriation.--Out of any money in the Treasury not
otherwise appropriated, in addition to amounts otherwise
available, there are appropriated to the Secretary $8,483,600
for each of fiscal years 2023 through 2025 to carry out this
subsection.'';
(B) in subsection (b)--
(i) in paragraph (2)--
(I) in subparagraph (A), by
striking ``the availability of
appropriations and''; and
(II) in subparagraph (B)--
(aa) in the heading for
clause (i), by inserting ``and
the district of columbia''
after ``States''; and
(bb) in clause (ii), by
inserting ``or the District of
Columbia'' after ``States'';
and
(ii) by striking paragraph (5) and
inserting the following:
``(5) Appropriation.--Out of any money in the Treasury not
otherwise appropriated, in addition to amounts otherwise
available, there are appropriated to the Secretary for each of
fiscal years 2023 through 2025--
``(A) $415,696,400 for grants to States under this
subsection; and
``(B) $8,483,600 for grants to Indian tribes and
tribal organizations under this subsection.''; and
(C) in subsection (c), by striking paragraph (6)
and inserting the following:
``(6) Appropriation.--Out of any money in the Treasury not
otherwise appropriated, in addition to amounts otherwise
available, there are appropriated to the Secretary $79,533,750
for each of fiscal years 2023 through 2025 to carry out this
subsection.''.
(2) State entitlement; grants to indian tribes and tribal
organizations.--Section 2042 of such Act (42 U.S.C. 1397m-1) is
amended--
(A) in subsection (a)(1)(A), by striking ``State
and local'' and inserting ``State, local, and tribal'';
(B) in subsection (b)(1), by striking ``the
Secretary shall annually award grants to States in the
amounts calculated under paragraph (2)'' and inserting
``each State shall be entitled to annually receive from
the Secretary in the amounts calculated under paragraph
(2), and the Secretary may annually award to each
Indian tribe and tribal organization in accordance with
paragraph (3), grants'';
(C) in subsection (b)(2)--
(i) in the paragraph heading, by inserting
``for a state'' after ``payment'';
(ii) in subparagraph (A), by striking ``to
carry out'' and inserting ``for grants to
States under''; and
(iii) in subparagraph (B)(i), by striking
``such year'' and inserting ``for grants to
States under this subsection for the fiscal
year''; and
(D) in subsection (b), by redesignating paragraphs
(3) through (5) as paragraphs (4) through (6),
respectively, and inserting after paragraph (2) the
following:
``(3) Amount of payment to indian tribe or tribal
organization.--The Secretary, in consultation with Indian
tribes and tribal organizations, shall determine the amount of
any grant to be made to each Indian tribe and tribal
organization under this subsection. Paragraphs (4) and (5)
shall apply to grantees under this paragraph in the same manner
in which the paragraphs apply to States.'';
(E) in subsection (c)--
(i) in paragraph (1), by striking ``to
States'' and inserting ``to States, Indian
tribes, and tribal organizations'';
(ii) in paragraph (2)--
(I) in the matter preceding
subparagraph (A), by inserting ``and
Indian tribes and tribal
organizations'' after ``government'';
and
(II) in subparagraph (D), by
inserting ``or Indian tribe or tribal
organization, as the case may be''
after ``government'';
(iii) in paragraph (4), by inserting ``or
Indian tribe or tribal organization'' after ``a
State'' the 1st place it appears; and
(iv) in paragraph (5)--
(I) by inserting ``or Indian tribe
or tribal organization'' after ``Each
State''; and
(II) by inserting ``or Indian tribe
or tribal organization, as the case may
be'' after ``the State''; and
(F) by adding at the end the following:
``(d) Definitions of Indian Tribe and Tribal Organization.--In this
section, the terms `Indian tribe' and `tribal organization' have the
meanings given the terms in section 419.''.
(3) Conforming amendment.--Section 2011(2) of such Act (42
U.S.C. 1397j(2)) is amended by striking ``such services
provided to adults as the Secretary may specify'' and inserting
``services provided by an entity authorized by or under State
law address neglect, abuse, and exploitation of older adults
and people with disabilities''.
(c) Long-term Care Ombudsman Program Grants and Training.--Section
2043 of the Social Security Act (42 U.S.C. 1397m-2) is amended--
(1) in subsection (a), by striking paragraph (2) and
inserting the following:
``(2) Appropriation.--Out of any money in the Treasury not
otherwise appropriated, in addition to amounts otherwise
available, there are appropriated to the Secretary to carry out
this subsection--
``(A) $23,860,125 for fiscal year 2023; and
``(B) $31,813,500 for each of fiscal years 2024 and
2025.''; and
(2) in subsection (b), by striking paragraph (2) and
inserting the following:
``(2) Appropriation.--Out of any money in the Treasury not
otherwise appropriated, in addition to amounts otherwise
available, there are appropriated to the Secretary $31,813,500
for each of fiscal years 2023 through 2025 to carry out this
subsection.''.
(d) Incentives for Developing and Sustaining Structural Competency
in Providing Health and Human Services.--Part II of subtitle B of title
XX of the Social Security Act (42 U.S.C. 1397m-1397m-5) is amended by
adding at the end the following:
``SEC. 2047. INCENTIVES FOR DEVELOPING AND SUSTAINING STRUCTURAL
COMPETENCY IN PROVIDING HEALTH AND HUMAN SERVICES.
``(a) Grants to States to Support Linkages to Legal Services and
Medical Legal Partnerships.--
``(1) Appropriation.--Out of any money in the Treasury not
otherwise appropriated, in addition to amounts otherwise
available, there are appropriated to the Secretary $530,225,000
for fiscal year 2023, to remain available for the purposes of
this subsection through fiscal year 2028.
``(2) Grants.--Within 2 years after the date of the
enactment of this section, the Secretary shall establish and
administer a program of grants to States to support the
adoption of evidence-based approaches to establishing or
improving and maintaining real-time linkages between health and
social services and supports for vulnerable elders or in
conjunction with authorized representatives of vulnerable
elders, including through the following:
``(A) Medical-legal partnerships.--The
establishment and support of medical-legal
partnerships, the incorporation of the partnerships in
the elder justice framework and health and human
services safety net, and the implementation and
operation of such a partnership by an eligible
grantee--
``(i) at the option of a State, in
conjunction with an area agency on aging;
``(ii) in a solo provider practice in a
health professional shortage area (as defined
in section 332(a) of the Public Health Service
Act), a medically underserved community (as
defined in section 399V of such Act), or a
rural area (as defined in section 330J of such
Act);
``(iii) in a minority-serving institution
of higher learning with health, law, and social
services professional programs;
``(iv) in a federally qualified health
center, as described in section 330 of the
Public Health Service Act, or look-alike, as
described in section 1905(l)(2)(B) of this Act;
or
``(v) in certain hospitals that are
critical access hospitals, Medicare-dependent
hospitals, sole community hospitals, rural
emergency hospitals, or that serve a high
proportion of Medicare or Medicaid patients.
``(B) Legal hotlines development or expansion.--The
provision of incentives to develop, enhance, and
integrate platforms, such as legal assistance hotlines,
that help to facilitate the identification of older
adults who could benefit from linkages to available
legal services such as those described in subparagraph
(A).
``(3) State reports.--Each State to which a grant is made
under this subsection shall submit to the Secretary biannual
reports on the activities carried out by the State pursuant to
this subsection, which shall include assessments of the
effectiveness of the activities with respect to--
``(A) the number of unique individuals identified
through the mechanism outlined in paragraph (2)(B) who
are referred to services described in paragraph (2)(A),
and the average time period associated with resolving
issues;
``(B) the success rate for referrals to community-
based resources; and
``(C) other factors determined relevant by the
Secretary.
``(4) Evaluation.--The Secretary shall, by grant, contract,
or interagency agreement, evaluate the activities conducted
pursuant to this subsection, which shall include a comparison
among the States.
``(5) Supplement not supplant.--Support provided to area
agencies on aging, State units on aging, eligible entities, or
other community-based organizations pursuant to this subsection
shall be used to supplement and not supplant any other Federal,
State, or local funds expended to provide the same or
comparable services described in this subsection.
``(b) Grants and Training to Support Area Agencies on Aging or
Other Community-based Organizations to Address Social Isolation Among
Vulnerable Older Adults and People With Disabilities.--
``(1) Appropriation.--Out of any money in the Treasury not
otherwise appropriated, in addition to amounts otherwise
available, there are appropriated to the Secretary $265,112,500
for fiscal year 2023, to remain available for the purposes of
this subsection through fiscal year 2028.
``(2) Grants.--The Secretary shall make grants to eligible
area agencies on aging or other community-based organizations
for the purpose of--
``(A) conducting outreach to individuals at risk
for, or already experiencing, social isolation or
loneliness, through established screening tools or
other methods identified by the Secretary;
``(B) developing community-based interventions for
the purposes of mitigating loneliness or social
isolation (including evidence-based programs, as
defined by the Secretary, developed with multi-
stakeholder input for the purposes of promoting social
connection, mitigating social isolation or loneliness,
or preventing social isolation or loneliness) among at-
risk individuals;
``(C) connecting at-risk individuals with community
social and clinical supports; and
``(D) evaluating the effect of programs developed
and implemented under subparagraphs (B) and (C).
``(3) Training.--The Secretary shall establish programs to
provide and improve training for area agencies on aging or
community-based organizations with respect to addressing and
preventing social isolation and loneliness among older adults
and people with disabilities.
``(4) Evaluation.--Not later than 3 years after the date of
the enactment of this section and at least once after fiscal
year 2025, the Secretary shall submit to the Congress a written
report which assesses the extent to which the programs
established under this subsection address social isolation and
loneliness among older adults and people with disabilities.
``(5) Coordination.--The Secretary shall coordinate with
resource centers, grant programs, or other funding mechanisms
established under section 411(a)(18) of the Older Americans Act
(42 U.S.C. 3032(a)(18)), section 417(a)(1) of such Act (42
U.S.C. 3032F(a)(1)), or other programs as determined by the
Secretary.
``(c) Definitions.--In this section:
``(1) Area agency on aging.--The term `area agency on
aging' means an area agency on aging designated under section
305 of the Older Americans Act of 1965.
``(2) Social isolation.--The term `social isolation' means
objectively being alone, or having few relationships or
infrequent social contact.
``(3) Loneliness.--The term `loneliness' means subjectively
feeling alone, or the discrepancy between one's desired level
of social connection and one's actual level of social
connection.
``(4) Social connection.--The term `social connection'
means the variety of ways one can connect to others socially,
through physical, behavioral, social-cognitive, and emotional
channels.
``(5) Community-based organization.--The term `community-
based organization' includes, except as otherwise provided by
the Secretary, a nonprofit community-based organization, a
consortium of nonprofit community-based organizations, a
national nonprofit organization acting as an intermediary for a
community-based organization, or a community-based organization
that has a fiscal sponsor that allows the organization to
function as an organization described in section 501(c)(3) of
the Internal Revenue Code of 1986 and exempt from taxation
under section 501(a) of such Code.''.
(e) Technical Amendment.--Section 2011(12)(A) of the Social
Security Act (42 U.S.C. 1397j(12)(A)) is amended by striking ``450b''
and inserting ``5304''.
SEC. 134202. APPROPRIATION FOR ASSESSMENTS.
Out of any money in the Treasury not otherwise appropriated, in
addition to amounts otherwise available, there are appropriated to the
Secretary of Health and Human Services $5,302,250 for each of fiscal
years 2023 through 2026 to prepare and submit to the Committee on Ways
and Means of the House of Representatives and the Committee on Finance
of the Senate, not later than 3 years after the date of enactment of
this Act, and at least once after fiscal year 2025, reports on the
programs, coordinating bodies, registries, and activities established
or authorized under subtitle B of title XX of the Social Security Act
or section 6703(b) of the Patient Protection and Affordable Care Act
(42 U.S.C. 1395i-3a), which shall assess the extent to which such
programs, coordinating bodies, registries, and activities have improved
access to, and the quality of, resources available to aging Americans
and their caregivers to ultimately prevent, detect, and treat abuse,
neglect, and exploitation, and shall include, as appropriate,
recommendations to Congress on funding levels and policy changes to
help these programs, coordinating bodies, registries, and activities
better prevent, detect, and treat abuse, neglect, and exploitation of
aging Americans.
Subtitle E--Infrastructure Financing and Community Development
SEC. 135001. AMENDMENT OF 1986 CODE.
Except as otherwise expressly provided, whenever in this subtitle
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.
PART 1--LOW INCOME HOUSING CREDIT
SEC. 135101. INCREASES IN STATE ALLOCATIONS.
(a) In General.--Section 42(h)(3)(I) is amended to read as follows:
``(I) Increase in state housing credit ceiling
after 2021.--
``(i) In general.--In the case of calendar
years 2022 through 2025, the dollar amounts
under subclauses (I) and (II) of subparagraph
(C)(ii) for any such calendar year shall be
determined in accordance with the following
table:
------------------------------------------------------------------------
The The
subclause subclause
``In the case of calendar year: (I) amount (II) amount
shall be: shall be:
------------------------------------------------------------------------
2022.......................................... $3.14 $3,629,096
2023.......................................... $3.54 $4,081,825
2024.......................................... $3.97 $4,582,053
2025.......................................... $2.65 $3,120,000
------------------------------------------------------------------------
``(ii) Inflation adjustment after 2025.--In
the case of calendar years after 2025, the
subclause (I) and (II) dollar amounts shall be
the respective dollar amounts corresponding to
calendar year 2025 in the table under clause
(i) each increased by an amount equal to--
``(I) such dollar amount,
multiplied by
``(II) the cost-of-living
adjustment determined under section
1(f)(3) for such calendar year by
substituting `calendar year 2024' for
`calendar year 2016' in paragraph
(A)(ii) thereof.
Any increase under this clause shall be rounded
to the nearest cent in the case of the
subclause (I) amount and the nearest dollar in
the case of the subclause (II) amount.''.
(b) Effective Date.--The amendments made by this section shall
apply to calendar years beginning after December 31, 2021.
SEC. 135102. TAX-EXEMPT BOND FINANCING REQUIREMENT.
(a) In General.--Section 42(h)(4)(B) is amended to read as follows:
``(B) Special rule where a required percent of
buildings is financed with tax-exempt bonds subject to
volume cap.--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--
``(i) 50 percent or more of the aggregate
basis of any such building and the land on
which the building is located is financed by
any obligation described in subparagraph (A),
or
``(ii) 25 percent or more of the aggregate
basis of such building and the land on which
the building is located is financed by any
obligation described in subparagraph (A) and
issued in calendar year 2022, 2023, 2024, 2025,
or 2026.''.
(b) Effective Date.--The amendment made by this section shall apply
to any building some portion of which, or of the land on which the
building is located, is financed by an obligation which is described in
section 42(h)(4)(A) and which is part of an issue the issue date of
which is after December 31, 2021.
SEC. 135103. BUILDINGS DESIGNATED TO SERVE EXTREMELY LOW-INCOME
HOUSEHOLDS.
(a) Reserved State Allocation.--
(1) In general.--Section 42(h) is amended--
(A) by redesignating paragraphs (6), (7), and (8)
as paragraphs (7), (8), and (9), respectively, and
(B) by inserting after paragraph (5) the following
new paragraph:
``(6) Portion of state ceiling set-aside for projects
designated to serve extremely low-income households.--
``(A) In general.--Not more than 92 percent of the
portion of the State housing credit ceiling amount
described in paragraph (3)(C)(ii) for any State for any
calendar year shall be allocated to buildings other
than buildings described in subparagraph (B).
``(B) Buildings described.--A building is described
in this subparagraph if 20 percent or more of the
residential units in such building are rent-restricted
(determined as if the imputed income limitation
applicable to such units were 30 percent of area median
gross income) and are designated by the taxpayer for
occupancy by households the aggregate household income
of which does not exceed the greater of--
``(i) 30 percent of area median gross
income, or
``(ii) 100 percent of an amount equal to
the Federal poverty line (within the meaning of
section 36B(d)(3)).
``(C) Exception.--A building shall not be treated
as described in subparagraph (B) if such building is a
part of a qualified low-income housing project elected
by the taxpayer to meet the requirements of subsection
(f)(1)(C).
``(D) State may not override set-aside.--Nothing in
subparagraph (F) of paragraph (3) shall be construed to
permit a State not to comply with subparagraph (A) of
this paragraph.''.
(2) Conforming amendment.--Section 42(b)(4)(C) is amended
by striking ``(h)(7)'' and inserting ``(h)(8)''.
(b) Increase in Credit.--Paragraph (5) of section 42(d) is amended
by adding at the end the following new subparagraph:
``(C) Increase in credit for projects designated to
serve extremely low-income households.--
``(i) In general.--In the case of any
building--
``(I) which is described in
subsection (h)(6)(B), and
``(II) which is designated by the
housing credit agency as requiring the
increase in credit under this
subparagraph in order for such building
to be financially feasible as part of a
qualified low-income housing project,
subparagraph (B) shall not apply to the portion
of such building which is comprised of such
units, and the eligible basis of such portion
of the building shall be 150 percent of such
basis determined without regard to this
subparagraph.
``(ii) Allocation rules applicable to
projects to which clause (i) applies.--
``(I) State housing credit
ceiling.--For any calendar year, the
housing credit agency shall not
allocate more than 13 percent of the
portion of the State housing credit
ceiling amount described in subsection
(h)(3)(C)(ii) to buildings to which
clause (i) applies, and
``(II) Private activity bond volume
cap.--In the case of projects financed
by tax-exempt bonds as described in
subsection (h)(4), for any calendar
year, the State shall not issue more
than 8 percent of the private activity
bond volume cap as described in section
146(d)(1) to buildings to which clause
(i) applies.''.
(c) Effective Date.--The amendments made by this section shall
apply to allocations of housing credit dollar amount after December 31,
2021, and to buildings that are described in section 42(h)(4)(B) taking
into account only obligations that are part of an issue the issue date
of which is after December 31, 2021.
SEC. 135104. REPEAL OF QUALIFIED CONTRACT OPTION.
(a) Termination of Option for Certain Buildings.--
(1) In general.--Subclause (II) of section 42(h)(7)(E)(i),
as redesignated by section 135403, is amended by inserting ``in
the case of a building described in clause (iii),'' before ``on
the last day''.
(2) Buildings described.--Subparagraph (E) of section
42(h)(7), as so redesignated, is amended by adding at the end
the following new clause:
``(iii) Buildings described.--A building
described in this clause is a building--
``(I) which received its allocation
of housing credit dollar amount before
January 1, 2022, or
``(II) in the case of a building
any portion of which is financed as
described in paragraph (4), and which
received before January 1, 2022, under
the rules of paragraphs (1) and (2) of
subsection (m), a determination from
the issuer of the tax-exempt bonds or
the housing credit agency that the
building would be eligible under the
qualified allocation plan to receive an
allocation of housing credit dollar
amount or that the credits to be earned
are necessary for financial feasibility
of the project and its viability as a
qualified low-income housing project
throughout the credit period.''.
(b) Rules Relating to Existing Projects.--Subparagraph (F) of
section 42(h)(7), as redesignated by section 135403, is amended by
striking ``the nonlow-income portion'' and all that follows and
inserting ``the nonlow-income portion and the low-income portion of the
building for fair market value (determined by the housing credit agency
by taking into account the rent restrictions required for the low-
income portion of the building to continue to meet the standards of
paragraphs (1) and (2) of subsection (g)). The Secretary shall
prescribe such regulations as may be necessary or appropriate to carry
out this paragraph.''.
(c) Conforming Amendments.--
(1) Paragraph (7) of section 42(h), as redesignated by
section 135403, is amended by striking subparagraph (G) and by
redesignating subparagraphs (H), (I), (J), and (K) as
subparagraphs (G), (H), (I), and (J), respectively.
(2) Subclause (II) of section 42(h)(7)(E)(i), as so
redesignated and as amended by subsection (a), is further
amended by striking ``subparagraph (I)'' and inserting
``subparagraph (H)''.
(d) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall take effect on the date
of the enactment of this Act.
(2) Subsection (b).--The amendments made by subsection (b)
shall apply to buildings with respect to which a written
request described in section 42(h)(7)(H) of the Internal
Revenue Code of 1986, as redesignated by section 135403 and
subsection (c), is submitted after the date of the enactment of
this Act.
SEC. 135105. MODIFICATION AND CLARIFICATION OF RIGHTS RELATING TO
BUILDING PURCHASE.
(a) Modification of Right of First Refusal.--
(1) In general.--Subparagraph (A) of section 42(i)(7) is
amended by striking ``a right of 1st refusal'' and inserting
``an option''.
(2) Conforming amendment.--The heading of paragraph (7) of
section 42(i) is amended by striking ``right of 1st refusal''
and inserting ``option''.
(b) Clarification With Respect to Right of First Refusal and
Purchase Options.--
(1) Purchase of partnership interest.--
(A) In general.--Subparagraph (A) of section
42(i)(7), as amended by subsection (a), is amended by
striking ``the property'' and inserting ``the property
or all of the partnership interests (other than
interests of the person exercising such option or a
related party thereto (within the meaning of section
267(b) or 707(b)(1))) relating to the property''.
(B) Application to S corporations and other pass-
through entities.--Subparagraph (A) of section 42(i)(7)
is amended by adding at the end the following: ``Except
as provided by the Secretary, the rules of this
paragraph shall apply to S corporations and other pass-
through entities in the same manner as such rules apply
to partnerships.''
(C) Conforming amendment.--Subparagraph (B) of
section 42(i)(7) is amended by adding at the end the
following: ``In the case of a purchase of all of the
partnership interests, the minimum purchase price under
this subparagraph shall be an amount not less than the
sum of the interests' shares of the amount which would
be determined with respect to the property under this
subparagraph without regard to this sentence.''.
(2) Property includes assets relating to the building.--
Paragraph (7) of section 42(i) is amended by adding at the end
the following new subparagraph:
``(C) Property.--For purposes of subparagraph (A),
the term `property' may include all or any of the
assets held for the development, operation, or
maintenance of a building.''.
(3) Exercise of right of first refusal and purchase
options.--Subparagraph (A) of section 42(i)(7), as amended by
subsection (a) and paragraph (1)(A), is amended by adding at
the end the following: ``For purposes of determining whether an
option, including a right of first refusal, to purchase
property or all of the partnership interests holding (directly
or indirectly) such property is described in the preceding
sentence--
``(i) such option or right of first refusal
shall be exercisable with or without the
approval of any owner of the project (including
any partner, member, or affiliated organization
of such an owner), and
``(ii) a right of first refusal shall be
exercisable in response to any offer to
purchase the property or all of the partnership
interests, including an offer by a related
party.''.
(c) Other Conforming Amendment.--Subparagraph (B) of section
42(i)(7), as amended by subsection (b), is amended by striking ``the
sum of'' and all that follows through ``application of clause (ii).''
and inserting the following: ``the principal amount of outstanding
indebtedness secured by the building (other than indebtedness incurred
within the 5-year period ending on the date of the sale to the
tenants).''.
(d) Effective Dates.--
(1) Modification of right of first refusal.--The amendments
made by subsections (a) and (c) shall apply to agreements
entered into or amended after the date of the enactment of this
Act.
(2) Clarification.--The amendments made by subsection (b)
shall apply to agreements among the owners of the project
(including partners, members, and their affiliated
organizations) and persons described in section 42(i)(7)(A) of
the Internal Revenue Code of 1986 entered into before, on, or
after the date of the enactment of this Act.
(3) No effect on agreements.--None of the amendments made
by this section is intended to supersede express language in
any agreement with respect to the terms of a right of first
refusal or option permitted by section 42(i)(7) of the Internal
Revenue Code of 1986 in effect on the date of the enactment of
this Act.
PART 2--NEIGHBORHOOD HOMES INVESTMENT ACT
SEC. 135201. NEIGHBORHOOD HOMES CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by inserting after section 42 the following new section:
``SEC. 42A. NEIGHBORHOOD HOMES CREDIT.
``(a) Allowance of Credit.--For purposes of section 38, the
neighborhood homes credit determined under this section for the taxable
year is, with respect to each qualified residence sold by the taxpayer
during such taxable year in an affordable sale, the lesser of--
``(1) the excess (if any) of--
``(A) the reasonable development costs paid or
incurred by the taxpayer with respect to such qualified
residence, over
``(B) the sale price of such qualified residence
(reduced by any reasonable expenses paid or incurred by
the taxpayer in connection with such sale), or
``(2) 35 percent of the lesser of--
``(A) the eligible development costs paid or
incurred by the taxpayer with respect to such qualified
residence, or
``(B) 80 percent of the national median sale price
for new homes (as determined pursuant to the most
recent census data available as of the date on which
the neighborhood homes credit agency makes an
allocation for the qualified project).
``(b) Development Costs.--For purposes of this section--
``(1) Reasonable development costs.--
``(A) In general.--The term `reasonable development
costs' means amounts paid or incurred for the
acquisition of buildings and land, construction,
substantial rehabilitation, demolition of structures,
or environmental remediation, to the extent that the
neighborhood homes credit agency determines that such
amounts meet the standards specified pursuant to
subsection (f)(1)(C) (as of the date on which
construction or substantial rehabilitation is
substantially complete, as determined by such agency)
and are necessary to ensure the financial feasibility
of such qualified residence.
``(B) Considerations in making determination.--In
making the determination under subparagraph (A), the
neighborhood homes credit agency shall consider--
``(i) the sources and uses of funds and the
total financing,
``(ii) any proceeds or receipts generated
or expected to be generated by reason of tax
benefits, and
``(iii) the reasonableness of the
developmental costs and fees.
``(2) Eligible development costs.--The term `eligible
development costs' means the amount which would be reasonable
development costs if the amounts taken into account as paid or
incurred for the acquisition of buildings and land did not
exceed 75 percent of such costs determined without regard to
any amount paid or incurred for the acquisition of buildings
and land.
``(3) Substantial rehabilitation.--The term `substantial
rehabilitation' means amounts paid or incurred for
rehabilitation of a qualified residence if such amounts exceed
the greater of--
``(A) $20,000, or
``(B) 20 percent of the amounts paid or incurred by
the taxpayer for the acquisition of buildings and land
with respect to such qualified residence.
``(4) Construction and rehabilitation only after allocation
taken into account.--
``(A) In general.--The terms `reasonable
development costs' and `eligible development costs'
shall not include any amount paid or incurred before
the date on which an allocation is made to the taxpayer
under subsection (e) with respect to the qualified
project of which the qualified residence is part unless
such amount is paid or incurred for the acquisition of
buildings or land.
``(B) Land and building acquisition costs.--Amounts
paid or incurred for the acquisition of buildings or
land shall be included under paragraph (A) only if paid
or incurred not more than 3 years before the date on
which the allocation referred to in subparagraph (A) is
made. If the taxpayer acquired any building or land
from an entity (or any related party to such entity)
that holds an ownership interest in the taxpayer, then
such entity must also have acquired such property
within such 3-year period, and the acquisition cost
included under subparagraph (A) with respect to the
taxpayer shall not exceed the amount such entity paid
or incurred to acquire such property.
``(c) Qualified Residence.--For purposes of this section--
``(1) In general.--The term `qualified residence' means a
residence that--
``(A) is real property affixed on a permanent
foundation,
``(B) is--
``(i) a house which is comprised of 4 or
fewer residential units,
``(ii) a condominium unit, or
``(iii) a house or an apartment owned by a
cooperative housing corporation (as defined in
section 216(b)),
``(C) is part of a qualified project with respect
to the neighborhood homes credit agency has made an
allocation under subsection (e), and
``(D) is located in a qualified census tract
(determined as of the date of such allocation).
``(2) Qualified census tract.--
``(A) In general.--The term `qualified census
tract' means a census tract--
``(i) which--
``(I) has a median family income
which does not exceed 80 percent of the
median family income for the applicable
area,
``(II) has a poverty rate that is
not less than 130 percent of the
poverty rate of the applicable area,
and
``(III) has a median value for
owner-occupied homes that does not
exceed the median value for owner-
occupied homes in the applicable area,
``(ii) which--
``(I) is located in a city which
has a population of not less than
50,000 and such city has a poverty rate
that is not less than 150 percent of
the poverty rate of the applicable
area,
``(II) has a median family income
which does not exceed the median family
income for the applicable area, and
``(III) has a median value for
owner-occupied homes that does not
exceed 80 percent of the median value
for owner-occupied homes in the
applicable area,
``(iii) which--
``(I) is located in a
nonmetropolitan county,
``(II) has a median family income
which does not exceed the median family
income for the applicable area, and
``(III) has been designated by a
neighborhood homes credit agency under
this clause, or
``(iv) which is not otherwise a qualified
census tract and is located in a disaster area
(as defined in section 7508A(d)(3)), but only
with respect to credits allocated in any period
during which the President of the United States
has determined that such area warrants
individual or individual and public assistance
by the Federal Government under the Robert T.
Stafford Disaster Relief and Emergency
Assistance Act.
``(B) Applicable area.--The term `applicable area'
means--
``(i) in the case of a metropolitan census
tract, the metropolitan area in which such
census tract is located, and
``(ii) in the case of a census tract other
than a census tract described in clause (i),
the State.
``(d) Affordable Sale.--For purposes of this section--
``(1) In general.--The term `affordable sale' means a sale
to a qualified homeowner of a qualified residence that the
neighborhood homes credit agency certifies as meeting the
standards promulgated under subsection (f)(1)(D) for a price
that does not exceed--
``(A) in the case of any qualified residence not
described in subparagraph (B), (C), or (D), the amount
equal to the product of 4 multiplied by the median
family income for the applicable area (as determined
pursuant to the most recent census data available as of
the date of the contract for such sale),
``(B) in the case of a house comprised of 2
residential units, 125 percent of the amount described
in subparagraph (A),
``(C) in the case of a house comprised of 3
residential units, 150 percent of the amount described
in subparagraph (A), or
``(D) in the case of a house comprised of 4
residential units, 175 percent of the amount described
in subparagraph (A).
``(2) Qualified homeowner.--The term `qualified homeowner'
means, with respect to a qualified residence, an individual--
``(A) who owns and uses such qualified residence as
the principal residence of such individual, and
``(B) whose family income (determined as of the
date that a binding contract for the affordable sale of
such residence is entered into) is 140 percent or less
of the median family income for the applicable area in
which the qualified residence is located.
``(e) Credit Ceiling and Allocations.--
``(1) Credit limited based on allocations to qualified
projects.--
``(A) In general.--The credit allowed under
subsection (a) to any taxpayer for any taxable year
with respect to one or more qualified residences which
are part of the same qualified project shall not exceed
the excess (if any) of--
``(i) the amount allocated by the
neighborhood homes credit agency under this
paragraph to such taxpayer with respect to such
qualified project, over
``(ii) the aggregate amount of credit
allowed under subsection (a) to such taxpayer
with respect to qualified residences which are
a part of such qualified project for all prior
taxable years.
``(B) Deadline for completion.--No credit shall be
allowed under subsection (a) with respect to any
qualified residence unless the affordable sale of such
residence is during the 5-year period beginning on the
date of the allocation to the qualified project of
which such residence is a part (or, in the case of a
qualified residence to which subsection (i) applies,
the rehabilitation of such residence is completed
during such 5-year period).
``(2) Limitations on allocations to qualified projects.--
``(A) Allocations limited by state neighborhood
homes credit ceiling.--The aggregate amount allocated
to taxpayers with respect to qualified projects by the
neighborhood homes credit agency of any State for any
calendar year shall not exceed the State neighborhood
homes credit amount of such State for such calendar
year.
``(B) Set-aside for certain projects involving
qualified nonprofit organizations.--Rules similar to
the rules of section 42(h)(5) shall apply for purposes
of this section.
``(3) Determination of state neighborhood homes credit
ceiling.--
``(A) In general.--The State neighborhood homes
credit amount for a State for a calendar year is an
amount equal to the sum of--
``(i) the greater of--
``(I) the product of $3 ($6 in the
case of calendar year 2025), multiplied
by the State population (determined in
accordance with section 146(j)), or
``(II) $4,000,000 ($8,000,000 in
the case of calendar year 2025), and
``(ii) any amount previously allocated to
any taxpayer with respect to any qualified
project by the neighborhood homes credit agency
of such State which can no longer be allocated
to any qualified residence because the 5-year
period described in paragraph (1)(B) expires
during calendar year.
``(B) Termination of additional amounts.--The
amount determined under subparagraph (A)(i) shall be
zero with respect to any calendar year beginning after
December 31, 2025.
``(C) 3-year carryforward of unused limitation.--
The State neighborhood homes credit amount for a State
for a calendar year shall be increased by the excess
(if any) of the State neighborhood homes credit amount
for such State for the preceding calendar year over the
aggregate amount allocated by the neighborhood homes
credit agency of such State during such preceding
calendar year. Any amount carried forward under the
preceding sentence shall not be carried past the third
calendar year after the calendar year in which such
credit amount originally arose, determined on a first-
in, first-out basis.
``(f) Responsibilities of Neighborhood Homes Credit Agencies.--
``(1) In general.--Notwithstanding subsection (e), the
State neighborhood homes credit dollar amount shall be zero for
a calendar year unless the neighborhood homes credit agency of
the State--
``(A) allocates such amount pursuant to a qualified
allocation plan of the neighborhood homes credit
agency,
``(B) allocates not more than 20 percent of amounts
allocated in the previous year (or for allocations made
in 2022, not more than 20 percent of the neighborhood
homes credit ceiling for such year) to projects with
respect to qualified residences which--
``(i) are located in census tracts
described in subsection (c)(2)(A)(iii),
(c)(2)(A)(iv), (i)(5), or
``(ii) are not located in a qualified
census tract but meet the requirements of
(i)(8),
``(C) promulgates standards with respect to
reasonable qualified development costs and fees,
``(D) promulgates standards with respect to
construction quality,
``(E) in the case of any neighborhood homes credit
agency which makes an allocation to a qualified project
which includes any qualified residence to which
subsection (i) applies, promulgates standards with
respect to protecting the owners of such residences,
including the capacity of such owners to pay
rehabilitation costs not covered by the credit provided
by this section and providing for the disclosure to
such owners of their rights and responsibilities with
respect to the rehabilitation of such residences, and
``(F) submits to the Secretary (at such time and in
such manner as the Secretary may prescribe) an annual
report specifying--
``(i) the amount of the neighborhood homes
credits allocated to each qualified project for
the previous year,
``(ii) with respect to each qualified
residence completed in the preceding calendar
year--
``(I) the census tract in which
such qualified residence is located,
``(II) with respect to the
qualified project that includes such
qualified residence, the year in which
such project received an allocation
under this section,
``(III) whether such qualified
residence was new, substantially
rehabilitated and sold to a qualified
homeowner, or substantially
rehabilitated pursuant to subsection
(i),
``(IV) the eligible development
costs of such qualified residence,
``(V) the amount of the
neighborhood homes credit with respect
to such qualified residence,
``(VI) the sales price of such
qualified residence, if applicable, and
``(VII) the family income of the
qualified homeowner (expressed as a
percentage of the applicable area
median family income for the location
of the qualified residence), and
``(iii) such other information as the
Secretary may require.
``(2) Qualified allocation plan.--For purposes of this
subsection, the term `qualified allocation plan' means any plan
which--
``(A) sets forth the selection criteria to be used
to prioritize qualified projects for allocations of
State neighborhood homes credit dollar amounts,
including--
``(i) the need for new or substantially
rehabilitated owner-occupied homes in the area
addressed by the project,
``(ii) the expected contribution of the
project to neighborhood stability and
revitalization, including the impact on
neighborhood residents,
``(iii) the capability and prior
performance of the project sponsor, and
``(iv) the likelihood the project will
result in long-term homeownership,
``(B) has been made available for public comment,
and
``(C) provides a procedure that the neighborhood
homes credit agency (or any agent or contractor of such
agency) shall follow for purposes of--
``(i) identifying noncompliance with any
provisions of this section, and
``(ii) notifying the Internal Revenue
Service of any such noncompliance of which the
agency becomes aware.
``(g) Repayment.--
``(1) In general.--
``(A) Sold during 5-year period.--If a qualified
residence is sold during the 5-year period beginning
immediately after the affordable sale of such qualified
residence referred to in subsection (a), the seller
(with respect to the sale during such 5-year period)
shall transfer an amount equal to the repayment amount
to the relevant neighborhood homes credit agency.
``(B) Use of repayments.--A neighborhood homes
credit agency shall use any amount received pursuant to
subparagraph (A) only for purposes of qualified
projects.
``(2) Repayment amount.--For purposes of paragraph (1)(A),
the repayment amount is an amount equal to 50 percent of the
gain from the sale to which the repayment relates, reduced by
20 percent for each year of the 5-year period referred to in
paragraph (1)(A) which ends before the date of such sale.
``(3) Lien for repayment amount.--A neighborhood homes
credit agency receiving an allocation under this section shall
place a lien on each qualified residence that is built or
rehabilitated as part of a qualified project for an amount such
agency deems necessary to ensure potential repayment pursuant
to paragraph (1)(A).
``(4) Denial of deductions if converted to rental
housing.--If, during the 5-year period described in paragraph
(1), an individual who owns a qualified residence fails to use
such qualified residence as such individual's principal
residence for any period of time, no deduction shall be allowed
for expenses paid or incurred by such individual with respect
to renting, during such period of time, such qualified
residence.
``(5) Waiver.--The neighborhood homes credit agency may
waive the repayment required under paragraph (1)(A) in the case
of homeowner experiencing a hardship.
``(h) Other Definitions and Special Rules.--For purposes of this
section--
``(1) Neighborhood homes credit agency.--The term
`neighborhood homes credit agency' means the agency designated
by the governor of a State as the neighborhood homes credit
agency of the State.
``(2) Qualified project.--The term `qualified project'
means a project that a neighborhood homes credit agency
certifies will build or substantially rehabilitate one or more
qualified residences.
``(3) Determinations of family income.--Rules similar to
the rules of section 143(f)(2) shall apply for purposes of this
section.
``(4) Possessions treated as states.--The term `State'
includes the District of Columbia and the possessions of the
United States.
``(5) Special rules related to condominiums and cooperative
housing corporations.--
``(A) Determination of development costs.--In the
case of a qualified residence described in clause (ii)
or (iii) of subsection (c)(1)(A), the reasonable
development costs and eligible development costs of
such qualified residence shall be an amount equal to
such costs, respectively, of the entire condominium or
cooperative housing property in which such qualified
residence is located, multiplied by a fraction--
``(i) the numerator of which is the total
floor space of such qualified residence, and
``(ii) the denominator of which is the
total floor space of all residences within such
property.
``(B) Tenant-stockholders of cooperative housing
corporations treated as owners.--In the case of a
cooperative housing corporation (as such term is
defined in section 216(b)), a tenant-stockholder shall
be treated as owning the house or apartment which such
person is entitled to occupy.
``(6) Related party sales not treated as affordable
sales.--
``(A) In general.--A sale between related persons
shall not be treated as an affordable sale.
``(B) Related persons.--For purposes of this
paragraph, a person (in this subparagraph referred to
as the `related person') is related to any person if
the related person bears a relationship to such person
specified in section 267(b) or 707(b)(1), or the
related person and such person are engaged in trades or
businesses under common control (within the meaning of
subsections (a) and (b) of section 52). For purposes of
the preceding sentence, in applying section 267(b) or
707(b)(1), `10 percent' shall be substituted for `50
percent'.
``(7) Inflation adjustment.--
``(A) In general.--In the case of a calendar year
after 2022, the dollar amounts in subsections
(b)(3)(A), (e)(3)(A)(i)(I), (e)(3)(A)(i)(II), and
(i)(2)(C) shall each be increased by an amount equal
to--
``(i) such dollar amount, multiplied by
``(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting `calendar year
2021' for `calendar year 2016' in subparagraph
(A)(ii) thereof.
``(B) Rounding.--
``(i) In the case of the dollar amounts in
subsection (b)(3)(A) and (i)(2)(C), any
increase under paragraph (1) which is not a
multiple of $1,000 shall be rounded to the
nearest multiple of $1,000.
``(ii) In the case of the dollar amount in
subsection (e)(3)(A)(i)(I), any increase under
paragraph (1) which is not a multiple of $0.01
shall be rounded to the nearest multiple of
$0.01.
``(iii) In the case of the dollar amount in
subsection (e)(3)(A)(i)(II), any increase under
paragraph (1) which is not a multiple of
$100,000 shall be rounded to the nearest
multiple of $100,000.
``(8) Report.--
``(A) In general.--The Secretary shall annually
issue a report, to be made available to the public,
which contains the information submitted pursuant to
subsection (f)(1)(F).
``(B) De-identification.--The Secretary shall
ensure that any information made public pursuant to
paragraph (1) excludes any information that would allow
for the identification of qualified homeowners.
``(9) List of qualified census tracts.--The Secretary of
Housing and Urban Development shall, for each year, make
publicly available a list of qualified census tracts under--
``(A) on a combined basis, clauses (i) and (ii) of
subsection (c)(2)(A),
``(B) clause (iii) of such subsection, and
``(C) subsection (i)(5)(A).
``(i) Application of Credit With Respect to Owner-occupied
Rehabilitations.--
``(1) In general.--In the case of a qualified
rehabilitation by the taxpayer of any qualified residence which
is owned (as of the date that the written binding contract
referred to in paragraph (3) is entered into) by a specified
homeowner, the rules of paragraphs (2) through (7) shall apply.
``(2) Alternative credit determination.--In the case of any
qualified residence described in paragraph (1), the
neighborhood homes credit determined under subsection (a) with
respect to such residence shall (in lieu of any credit
otherwise determined under subsection (a) with respect to such
residence) be allowed in the taxable year during which the
qualified rehabilitation is completed (as determined by the
neighborhood homes credit agency) and shall be equal to the
least of--
``(A) the excess (if any) of--
``(i) the amounts paid or incurred by the
taxpayer for the qualified rehabilitation of
the qualified residence to the extent that such
amounts are certified by the neighborhood homes
credit agency (at the time of the completion of
such rehabilitation) as meeting the standards
specified pursuant to subsection (f)(1)(C),
over
``(ii) any amounts paid to such taxpayer
for such rehabilitation,
``(B) 50 percent of the amounts described in
subparagraph (A)(i), or
``(C) $50,000.
``(3) Qualified rehabilitation.--
``(A) In general.--For purposes of this subsection,
the term `qualified rehabilitation' means a
rehabilitation or reconstruction performed pursuant to
a written binding contract between the taxpayer and the
qualified homeowner if the amount paid or incurred by
the taxpayer in the performance of such rehabilitation
or reconstruction exceeds the dollar amount in effect
under subsection (b)(3)(A).
``(B) Application of limitation to expenses paid or
incurred after allocation.--A rule similar to the rule
of section (b)(4) shall apply for purposes of this
subsection.
``(4) Specified homeowner.--For purposes of this
subsection, the term `qualified homeowner' means, with respect
to a qualified residence, an individual--
``(A) who owns and uses such qualified residence as
the principal residence of such individual as of the
date that the written binding contract referred to in
paragraph (3) is entered into, and
``(B) whose family income (determined as of such
date) does not exceed the median family income for the
applicable area (with respect to the census tract in
which the qualified residence is located).
``(5) Additional census tracts in which owner-occupied
residences may be located.--In the case of any qualified
residence described in paragraph (1), the term `qualified
census tract' includes any census tract which--
``(A) meets the requirements of subsection
(c)(2)(A)(i) without regard to subclause (III) thereof,
and
``(B) is designated by the neighborhood homes
credit agency for purposes of this paragraph.
``(6) Modification of repayment requirement.--In the case
of any qualified residence described in paragraph (1),
subsection (g) shall be applied by beginning the 5-year period
otherwise described therein on the date on which the qualified
owner acquired the residence.
``(7) Related parties.--Paragraph (1) shall not apply if
the taxpayer is the owner of the qualified residence described
in paragraph (1) or is related (within the meaning of
subsection (h)(6)(B)) to such owner.
``(8) Pyrrhotite remediation.--The requirement of
subsection (c)(1)(C) shall not apply to a qualified
rehabilitation under this subsection of a qualified residence
that is documented by an engineer's report and core testing to
have a foundation that is adversely impacted by pyrrhotite or
other iron sulfide minerals.
``(j) Regulations.--The Secretary shall prescribe such regulations
as may be necessary or appropriate to carry out the purposes of this
section, including regulations that prevent avoidance of the rules, and
abuse of the purposes, of this section.''.
(b) Credit Allowed as Part of General Business Credit.--Section
38(b), as amended by the preceding provisions of this Act, is amended
by striking ``plus'' at the end of paragraph (34), by striking the
period at the end of paragraph (35) and inserting ``, plus'', and by
adding at the end the following new paragraph:
``(36) the neighborhood homes credit determined under
section 42A(a),''.
(c) Credit Allowed Against Alternative Minimum Tax.--Section
38(c)(4)(B), as amended by the preceding provisions of this Act, is
amended by redesginating clauses (iv) through (xiii) as clauses (v)
through (xiv), respectively, and by inserting after clause (iii) the
following new clause:
``(iv) the credit determined under section
42A,''.
(d) Conforming Amendments.--
(1) Subsections (i)(3)(C), (i)(6)(B)(i), and (k)(1) of
section 469 are each amended by inserting ``or 42A'' after
``section 42''.
(2) The table of sections for subpart D of part IV of
subchapter A of chapter 1 is amended by inserting after the
item relating to section 42 the following new item:
``Sec. 42A. Neighborhood homes credit.''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
PART 3--INVESTMENTS IN TRIBAL INFRASTRUCTURE
SEC. 135301. TREATMENT OF INDIAN TRIBES AS STATES WITH RESPECT TO BOND
ISSUANCE.
(a) In General.--Section 7871(c) is amended to read as follows:
``(c) Special Rules for Tax-exempt Bonds.--
``(1) In general.--In applying section 146 to bonds issued
by Indian Tribal Governments the Secretary shall annually--
``(A) establish a national bond volume cap based on
the greater of--
``(i) the State population formula approach
in section 146(d)(1)(A) (using national Tribal
population estimates supplied annually by the
Department of the Interior in consultation with
the Census Bureau), and
``(ii) the minimum State ceiling amount in
section 146(d)(1)(B) (as adjusted in accordance
with the cost of living provision in section
146(d)(2)), and
``(B) allocate such national bond volume cap among
all Indian Tribal Governments seeking such an
allocation in a particular year under regulations
prescribed by the Secretary.
``(2) Application of geographic restriction.--In the case
of national bond volume cap allocated under paragraph (1),
section 146(k)(1) shall not apply to the extent that such cap
is used with respect to financing for a facility located on
qualified Indian lands.
``(3) Restriction on financing of certain gaming
facilities.--No portion of the volume cap allocated under this
subsection may be used with respect to the financing of any
portion of a building in which class II or class III gaming (as
defined in section 4 of the Indian Gaming Regulatory Act) is
conducted or housed or any property actually used in the
conduct of such gaming.
``(4) Definitions and special rules.--For purposes of this
subsection--
``(A) Indian tribal government.--The term `Indian
Tribal Government' means the governing body of an
Indian Tribe, band, nation, or other organized group or
community, or of Alaska Natives, which is recognized as
eligible for the special programs and services provided
by the United States to Indians because of their status
as Indians, and also includes any agencies,
instrumentalities or political subdivisions thereof.
``(B) Intertribal consortiums, etc.--In any case in
which an Indian Tribal Government has authorized an
intertribal consortium, a Tribal organization, or an
Alaska Native regional or village corporation, as
defined in, or established pursuant to, the Alaska
Native Claims Settlement Act, to plan for, coordinate
or otherwise administer services, finances, functions,
or activities on its behalf under this subsection, the
authorized entity shall have the rights and
responsibilities of the authorizing Indian Tribal
Government only to the extent provided in the
Authorizing resolution.
``(C) Qualified indian lands.--The term `qualified
Indian lands' shall mean an Indian reservation as
defined in section 3(d) of the Indian Financing Act of
1974 (25 U.S.C. 1452(d)), including lands which are
within the jurisdictional area of an Oklahoma Indian
Tribe (as determined by the Secretary of the Interior)
and shall include lands outside a reservation where the
facility is to be placed in service in connection
with--
``(i) the active conduct of a trade or
business by an Indian Tribe on, contiguous to,
within reasonable proximity of, or with a
substantial connection to, an Indian
reservation or Alaska Native village, or
``(ii) infrastructure (including roads,
power lines, water systems, railroad spurs, and
communication facilities) serving an Indian
reservation or Alaska Native village.''.
(b) Conforming Amendment.--Subparagraph (B) of section 45(c)(9) is
amended to read as follows:
``(B) Indian tribe.--For purposes of this
paragraph, the term `Indian tribe' has the meaning
given the term `Indian Tribal Government' by section
7871(c)(3)(A).''.
(c) Effective Date.--The amendments made by this section shall
apply to obligations issued in calendar years beginning after the date
of the enactment of this Act.
SEC. 135302. NEW MARKETS TAX CREDIT FOR TRIBAL STATISTICAL AREAS.
(a) Additional Allocations for Tribal Statistical Areas.--Section
45D(f) is amended by adding at the end the following new paragraph:
``(5) Additional allocations for tribal statistical
areas.--
``(A) In general.--In the case of calendar years
2022 through 2025, there is (in addition to any
limitation under any other paragraph of this
subsection) a new markets tax credit limitation of
$175,000,000 which shall be allocated by the Secretary
as provided in paragraph (2) except that such
limitation may only be allocated with respect to Tribal
Statistical Areas.
``(B) Carryover of unused tribal statistical area
limitation.--
``(i) In general.--If the credit limitation
under subparagraph (A) for any calendar year
exceeds the amount of such limitation allocated
by the Secretary for such calendar year, such
limitation for the succeeding calendar year
shall be increased by the amount of such
excess.
``(ii) Limitation on carryover.--No amount
of credit limitation may be carried under
clause (i) past the 5th calendar year following
the calendar year in which such amount of
credit limitation arose.
``(iii) Transfer of expired tribal
statistical area limitation to general
limitation.--In the case of any amount of
credit limitation which would (but for clause
(ii)) be carried under clause (i) to the 6th
calendar year following the calendar year in
which such amount of credit limitation arose,
the new market tax credit limitation under
paragraph (1) for such 6th calendar year shall
be increased by the amount of such credit
limitation, except that no such increase shall
be made for any calendar year after 2030.
``(C) Tribal statistical area.--For purposes of
this paragraph, the term `Tribal Statistical Area'
means--
``(i) any low-income community which is
located in any Tribal Census Tract, Oklahoma
Tribal Statistical Area, Tribal-Designated
Statistical Area, Alaska Native Village
Statistical Area, or Hawaiian Home Land, and
``(ii) any low-income community described
in subsection (e)(1)(B).''.
(b) Eligibility of Certain Projects Serving Tribal Members.--
Section 45D(e)(1) is amended to read as follows:
``(1) In general.--The term `low-income community' means
any area--
``(A) comprising a population census tract if--
``(i) the poverty rate for such tract is at
least 20 percent, or
``(ii)(I) in the case of a tract not
located within a metropolitan area, the median
family income for such tract does not exceed 80
percent of statewide median family income, or
``(II) in the case of a tract located
within a metropolitan area, the median family
income for such tract does not exceed 80
percent of the greater of statewide median
family income or the metropolitan area median
family income,
``(B) which is used for a qualified active low-
income community business which--
``(i) services a significant population of
Tribal or Alaska Native Village members who are
residents of a low-income community described
in subsection (f)(5)(C)(i), and
``(ii) obtains a written statement from the
relevant Indian Tribal Government (within the
meaning of section 7871(c)) that documents the
eligibility such project with respect to the
requirement of clause (i).
Subparagraph (A)(ii) shall be applied using possession wide
median family income in the case of census tracts located
within a possession of the United States.''.
(c) Coordination With Existing Carryover.--Section 45D(f)(3) is
amended--
(1) is amended by inserting ``under paragraph (1)'' after
``new markets tax credit limitation'', and
(2) by striking ``the aggregate amount allocated'' and
inserting ``the amount of such limitation allocated by the
Secretary''.
(d) Regulatory Authority.--Section 45D(i) is amended by striking
``and'' at the end of paragraph (5), by striking the period at the end
of paragraph (6) and inserting ``, and'', and by adding at the end the
following new paragraph:
``(7) which provide documentation requirements for the
written statement required under subsection (e)(1)(B)(ii), and
``(8) which provide procedures for determining which
projects under subsection (e)(1)(B) are qualified active low-
income community businesses with respect to the populations
described in such subsection. Such procedures shall take into
account the location needs of such projects, especially with
respect to projects that serve multiple tribal or Alaska Native
Village communities.''.
(e) Effective Date.--The amendments made by this section shall
apply to new markets tax credit limitation determined for calendar
years after December 31, 2021.
SEC. 135303. INCLUSION OF INDIAN AREAS AS DIFFICULT DEVELOPMENT AREAS
FOR PURPOSES OF CERTAIN BUILDINGS.
(a) In General.--Subclause (I) of section 42(d)(5)(B)(iii) is
amended by inserting ``, or any Indian area'' before the period at the
end.
(b) Indian Area.--Clause (iii) of section 42(d)(5)(B) is amended by
redesignating subclause (II) as subclause (IV) and by inserting after
subclause (I) the following new subclauses:
``(II) Indian area.--For purposes
of subclause (I), the term `Indian
area' means any Indian area (as defined
in section 4(11) of the Native American
Housing Assistance and Self
Determination Act of 1996 (25 U.S.C.
4103(11))).
``(III) Special rule for buildings
in indian areas.--In the case of an
area which is a difficult development
area solely because it is an Indian
area, a building shall not be treated
as located in such area unless such
building is assisted or financed under
the Native American Housing Assistance
and Self Determination Act of 1996 (25
U.S.C. 4101 et seq.) or the project
sponsor is an Indian tribe (as defined
in section 45A(c)(6)), a tribally
designated housing entity (as defined
in section 4(22) of such Act (25 U.S.C.
4103(22))), or wholly owned or
controlled by such an Indian tribe or
tribally designated housing entity.''.
(c) Effective Date.--The amendments made by this section shall
apply to buildings placed in service after December 31, 2021.
PART 4--OTHER PROVISIONS
SEC. 135401. POSSESSIONS ECONOMIC ACTIVITY CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1,
as amended by the preceding provisions of this Act, is amended by
adding at the end the following new section:
``SEC. 45V. POSSESSIONS ECONOMIC ACTIVITY CREDIT.
``(a) Allowance of Credit.--For purposes of section 38, in the case
of a qualified domestic corporation the possessions economic activity
credit determined under this section for a taxable year is an amount
equal to 20 percent of the sum of the qualified possession wages and
allocable employee fringe benefit expenses paid or incurred by the
taxpayer for the taxable year.
``(b) Qualified Domestic Corporation; Qualified Corporation.--For
purposes of this section--
``(1) In general.--The term `qualified domestic
corporation' means any domestic corporation which is--
``(A) a qualified corporation, or
``(B) a United States shareholder of a foreign
corporation which--
``(i) is a qualified corporation, and
``(ii) is wholly owned by the United States
shareholder together with any corporations
which are members of the same affiliated group
(within the meaning of section 1504(a)) as such
United States shareholder.
``(2) Qualified corporation.--The term `qualified
corporation' means any corporation if such corporation meets
the following requirements:
``(A) Source qualification.--80 percent or more of
the gross income of the corporation for the 3-year
period immediately preceding the close of the taxable
year (or for such part of such period immediately
preceding the close of such taxable year as may be
applicable) was derived from sources within a
possession of the United States (determined without
regard to section 904(f)).
``(B) Trade or business qualification.--75 percent
or more of the gross income of the corporation for such
period or such part thereof was derived from the active
conduct of a trade or business within a possession of
the United States.
``(3) Special rule for separate and clearly identified
units of foreign corporations.--
``(A) In general.--In the case of a United States
shareholder of a foreign corporation which--
``(i) is not a qualified corporation but
with respect to which the ownership
requirements of paragraph (1)(B)(ii) are met,
and
``(ii) has an eligible foreign business
unit which, if such unit were a corporation,
would be a qualified corporation with respect
to which such ownership requirements would be
met,
then, for purposes of this section, the United States
shareholder may elect to treat such unit as a separate
foreign corporation which meets the requirements of
paragraph (1)(B) and with respect to which such
shareholder is a United States shareholder.
``(B) Eligible foreign business unit.--For purposes
of this paragraph, the term `eligible foreign business
unit' means a separate and clearly identified foreign
unit of a trade or business, including a partnership or
an entity treated as disregarded as a separate entity
from its owner (under section 7701 or other provision
under this title), which maintains separate books and
records.
``(C) Special election for affiliated groups.--In
the case of an affiliated group described in paragraph
(1)(B)(ii), the election under subparagraph (A) with
respect to any eligible foreign business unit shall be
made by the common parent of such group and shall apply
uniformly to all members of such group which are United
States shareholders with respect to the foreign
corporation which has such unit.
``(c) Qualified Possession Wages.--For purposes of this section--
``(1) In general.--The term `qualified possession wages'
means wages paid or incurred by the qualified corporation
during the taxable year in connection with the active conduct
of a trade or business within a possession of the United States
to any employee for services performed in such possession, but
only if such services are performed while the principal place
of employment of such employee is within such possession.
``(2) Limitation on amount of wages taken into account.--
``(A) In general.--The amount of wages which may be
taken into account under paragraph (1) with respect to
any employee for any taxable year shall not exceed
$50,000.
``(B) Treatment of part-time employees, etc.--If--
``(i) any employee is not employed by the
qualified corporation on a substantially full-
time basis at all times during the taxable
year, or
``(ii) the principal place of employment of
any employee with the qualified corporation is
not within a possession at all times during the
taxable year,
the limitation applicable under paragraph (1) with
respect to such employee shall be the appropriate
portion (as determined by the Secretary) of the
limitation which would otherwise be in effect under
paragraph (1).
``(C) Wages.--
``(i) In general.--Except as provided in
clause (ii), the term `wages' has the meaning
given to such term by subsection (b) of section
3306 (determined without regard to any dollar
limitation contained in such section). For
purposes of the preceding sentence, such
subsection (b) shall be applied as if the term
`United States' included all possessions of the
United States.
``(ii) Special rule for agricultural labor
and railway labor.--In any case to which
subparagraph (A) or (B) of paragraph (1) of
section 51(h) applies, the term `wages' has the
meaning given to such term by section 51(h)(2).
``(3) Allocable employee fringe benefit expenses.--
``(A) In general.--The allocable employee fringe
benefit expenses of any qualified corporation for any
taxable year is an amount which bears the same ratio to
the amount determined under subparagraph (B) for such
taxable year as--
``(i) the aggregate amount of the qualified
corporation's qualified possession wages for
such taxable year, bears to
``(ii) the aggregate amount of the wages
paid or incurred by such qualified corporation
during such taxable year.
In no event shall the amount determined under the
preceding sentence exceed 15 percent of the amount
referred to in clause (i).
``(B) Expenses taken into account.--For purposes of
subparagraph (A), the amount determined under this
subparagraph for any taxable year is the aggregate
amount allowable (or, in the case of a foreign
corporation, which would be allowable if such foreign
corporation were a domestic corporation) as a deduction
under this chapter to the qualified corporation for
such taxable year with respect to--
``(i) employer contributions under a stock
bonus, pension, profit-sharing, or annuity
plan,
``(ii) employer-provided coverage under any
accident or health plan for employees, and
``(iii) the cost of life or disability
insurance provided to employees.
Any amount treated as wages under paragraph (2)(C)
shall not be taken into account under this
subparagraph.
``(d) Special Rule for Qualified Small Domestic Corporation.--For
purposes of this section--
``(1) Increased credit percentage.--In the case of a
qualified small domestic corporation, subsection (a) shall be
applied by substituting `50 percent' for `20 percent'.
``(2) Qualified small domestic corporation.--
``(A) In general.--The term `qualified small
domestic corporation' means a qualified domestic
corporation that meets the requirements of
subparagraphs (B) and (C).
``(B) Full-time employment.--A qualified domestic
corporation meets the requirements of this subparagraph
if the qualified corporation which is the qualified
domestic corporation under subsection (b)(1)(A) or the
foreign corporation under subsection (b)(1)(B)(i)--
``(i) has at least 5 full-time employees in
a possession of the United States for each year
in the 3-year period immediately preceding the
close of the taxable year (or for such part of
such period immediately preceding the close of
such taxable year as may be applicable), and
``(ii) has not more than a total of 30
full-time employees for each year in such 3-
year period.
``(C) Gross receipts.--A qualified domestic
corporation meets the requirements of this subparagraph
if the annual gross receipts of the qualified domestic
corporation (and all persons related thereto) for each
year in such 3-year period is not more than
$50,000,000.
``(3) Related persons.--In determining whether the
limitations under subparagraphs (B)(ii) and (C) of paragraph
(2) are met, all persons who are treated as a single employer
for purposes of subsection (a) or (b) of section 52 shall be
taken into account.
``(4) Amount of wages taken into account.--Subsection
(c)(2)(A) shall be applied by substituting `$142,800' for
`$50,000'.
``(e) Possession of the United States.--
``(1) In general.--The term `possession of the United
States' means American Samoa, the Commonwealth of the Northern
Mariana Islands, the Commonwealth of Puerto Rico, Guam, and the
Virgin Islands.
``(2) Mirror code possessions.--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.
``(f) Separate Application to Each Possession.--For purposes of
determining the amount of the credit allowed under this section, this
section shall be applied separately with respect to each possession of
the United States.
``(g) Termination.--No credit shall be allowed under this section
for any taxable year beginning after December 31, 2031.''.
(b) Credit Made Part of General Business Credit.--Subsection (b) of
section 38, as amended by the preceding provisions of this Act, is
amended by striking ``plus'' at the end of paragraph (34), by striking
the period at the end of paragraph (35) and inserting ``, plus'', and
by adding at the end the following new paragraph:
``(36) the possessions economic activity credit determined
under section 45V.''.
(c) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of chapter 1 is amended by adding at the end
the following:
``Sec. 45V. Possessions economic activity credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act, and in the case of a qualified corporation that is a foreign
corporation, to taxable years beginning after the date of enactment and
to taxable years of United States shareholders in which or with which
such taxable years of foreign corporations end.
SEC. 135402. TAX TREATMENT OF CERTAIN ASSISTANCE TO FARMERS, ETC.
(a) In General.--For purposes of the Internal Revenue Code of 1986,
in the case of any payment described in section 1005(b) or 1006(e) of
the American Rescue Plan Act of 2021 (as amended by this Act)--
(1) such payment shall not be included in the gross income
of the person on whose behalf, or to whom, such payment is
made,
(2) no deduction shall be denied, no tax attribute shall be
reduced, and no basis increase shall be denied, by reason of
the exclusion from gross income provided by paragraph (1), and
(3) in the case of a partnership or S corporation on whose
behalf, or to whom, such a payment is made--
(A) any amount excluded from income by reason of
paragraph (1) shall be treated as tax exempt income for
purposes of sections 705 and 1366 of such Code, and
(B) except as provided by the Secretary of the
Treasury (or the Secretary's delegate), any increase in
the adjusted basis of a partner's interest in a
partnership under section 705 of such Code with respect
to any amount described in subparagraph (A) shall equal
the partner's distributive share of deductions
resulting from interest that is part of such payment
and the partner's share, as determined under section
752 of such Code, of principal that is part of such
payment.
(b) Authority to Waive Certain Information Reporting
Requirements.--The Secretary of the Treasury (or the Secretary's
delegate) may provide an exception from any requirement to file an
information return otherwise required by chapter 61 of the Internal
Revenue Code of 1986 with respect to any amount excluded from gross
income by reason of subsection (a).
SEC. 135403. EXCLUSION OF AMOUNTS RECEIVED FROM STATE-BASED CATASTROPHE
LOSS MITIGATION PROGRAMS.
(a) In General.--Section 139 is amended by redesignating subsection
(h) as subsection (i) and by inserting after subsection (g) the
following new subsection:
``(h) State-Based Catastrophe Loss Mitigation Programs.--
``(1) In general.--Gross income shall not include any
amount received by an individual as a qualified catastrophe
mitigation payment under a program established by--
``(A) a State, or a political subdivision or
instrumentality thereof,
``(B) a joint powers authority, or
``(C) an entity created under State law to ensure
the availability of an adequate market of last resort
for essential property insurance, over which a State
agency or State department of insurance has regulatory
oversight.
``(2) Qualified catastrophe mitigation payment.--For
purposes of this section, the term `qualified catastrophe
mitigation payment' means any amount which is received by an
individual to make improvements to such individual's residence
for the sole purpose of reducing the damage that would be done
to such residence by a windstorm, earthquake, or wildfire.
``(3) No increase in basis.--Rules similar to the rules of
subsection (g)(3) shall apply in the case of this
subsection.''.
(b) Conforming Amendments.--
(1) Section 139(d) is amended by striking ``and qualified''
and inserting ``, qualified catastrophe mitigation payments,
and qualified''.
(2) Section 139(i) (as redesignated by subsection (a)) is
amended by striking ``or qualified'' and inserting ``,
qualified catastrophe mitigation payment, or qualified''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
Subtitle F--Green Energy
SEC. 136001. AMENDMENT OF 1986 CODE.
Except as otherwise expressly provided, whenever in this subtitle
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.
PART 1--RENEWABLE ELECTRICITY AND REDUCING CARBON EMISSIONS
SEC. 136101. EXTENSION AND MODIFICATION OF CREDIT FOR ELECTRICITY
PRODUCED FROM CERTAIN RENEWABLE RESOURCES.
(a) In General.--The following provisions of section 45(d) are each
amended by striking ``January 1, 2022'' each place it appears and
inserting ``January 1, 2027'':
(1) Paragraph (2)(A).
(2) Paragraph (3)(A).
(3) Paragraph (4)(B).
(4) Paragraph (6).
(5) Paragraph (7).
(6) Paragraph (9).
(7) Paragraph (11)(B).
(b) Base Credit Amount.--Section 45 is amended by striking ``1.5
cents'' each place it appears and inserting ``0.3 cents''.
(c) Application of Extension to Solar.--Section 45(d)(4)(A) is
amended by striking ``is placed in service before January 1, 2006'' and
inserting ``the construction of which begins before January 1, 2027.''.
(d) Extension of Election to Treat Qualified Facilities as Energy
Property.--Section 48(a)(5)(C)(ii) is amended by striking ``January 1,
2022'' and inserting ``January 1, 2027''.
(e) Application of Extension to Wind Facilities.--
(1) In general.--Section 45(d)(1) is amended by striking
``January 1, 2022'' and inserting ``January 1, 2027''.
(2) Application of phaseout percentage.--
(A) Renewable electricity production credit.--
Section 45(b)(5) is amended by inserting ``placed in
service before January 1, 2022'' after ``In the case of
any facility''.
(B) Energy credit.--Section 48(a)(5)(E) is amended
by inserting ``placed in service before January 1,
2022'' after ``In the case of any facility''.
(3) Qualified offshore wind facilities under energy
credit.--Section 48(a)(5)(F)(i) is amended by striking
``offshore wind facility--'' and all that follows and inserting
the following: ``offshore wind facility, subparagraph (E) shall
not apply.''.
(f) Wage and Apprenticeship Requirements.--Section 45(b) is amended
by adding at the end the following new paragraphs:
``(6) Increased credit amount for qualified facilities.--
``(A) In general.--In the case of any qualified
facility which satisfies the requirements of
subparagraph (B), the amount of the credit determined
under subsection (a) (determined after the application
of paragraphs (1) through (5)) shall be equal to such
amount multiplied by 5 (determined without regard to
this sentence).
``(B) Qualified facility requirements.--A qualified
facility meets the requirements of this subparagraph if
it is one of the following:
``(i) A facility with a maximum net output
of less than 1 megawatt.
``(ii) A facility the construction of which
begins prior to the date that is 60 days after
the Secretary publishes guidance with respect
to the requirements of paragraphs (7) and (8).
``(iii) A facility which satisfies the
requirements of paragraphs (7) and (8).
``(7) Prevailing wage requirements.--
``(A) In general.--The requirements described in
this subparagraph with respect to any qualified
facility are that the taxpayer shall ensure that any
laborers and mechanics employed by contractors and
subcontractors in--
``(i) the construction of such facility,
and
``(ii) for the period of the taxable year
which is within the 10-year period beginning on
the date the facility was originally placed in
service, the alteration or repair of such
facility,
shall be paid wages at rates not less than the
prevailing rates for construction, alteration, or
repair of a similar character in the locality as most
recently determined by the Secretary of Labor, in
accordance with subchapter IV of chapter 31 of title
40, United States Code. For purposes of determining an
increased credit amount under paragraph (6)(A) for a
taxable year, the requirement under clause (ii) is
applied to such taxable year in which the alteration or
repair of the qualified facility occurs.''
``(B) Correction and penalty related to failure to
satisfy wage requirements.--
``(i) In general.--In the case of any
taxpayer which fails to satisfy the requirement
under subparagraph (A) with respect to the
construction of any qualified facility or with
respect to the alteration or repair of a
facility in any year during the period
described in subparagraph (A)(ii), such
taxpayer shall be deemed to have satisfied such
requirement under such subparagraph with
respect to such facility for any year if, with
respect to any laborer or mechanic who was paid
wages at a rate below the rate described in
such subparagraph for any period during such
year, such taxpayer--
``(I) makes payment to such laborer
or mechanic in an amount equal to the
sum of--
``(aa) an amount equal to
the difference between--
``(AA) the amount
of wages paid to such
laborer or mechanic
during such period, and
``(BB) the amount
of wages required to be
paid to such laborer or
mechanic pursuant to
such subparagraph
during such period,
plus
``(bb) interest on the
amount determined under item
(aa) at the underpayment rate
established under section 6621
(determined by substituting `6
percentage points' for `3
percentage points' in
subsection (a)(2) of such
section) for the period
described in such item, and
``(II) makes payment to the
Secretary of a penalty in an amount
equal to the product of--
``(aa) $5,000, multiplied
by
``(bb) the total number of
laborers and mechanics who were
paid wages at a rate below the
rate described in subparagraph
(A) for any period during such
year.
``(ii) Deficiency procedures not to
apply.--Subchapter B of chapter 63 (relating to
deficiency procedures for income, estate, gift,
and certain excise taxes) shall not apply with
respect to the assessment or collection of any
penalty imposed by this paragraph.
``(iii) Intentional disregard.--If the
Secretary determines that any failure described
in subclause (i) is due to intentional
disregard of the requirements under
subparagraph (A), subclause (I) shall be
applied by substituting `three times the sum'
for `the sum' in item (aa) thereof and
subclause (II) shall be applied by substituting
`$10,000' for `5,000' in item (aa) thereof.
``(iv) Limitation on period for payment.--
Pursuant to rules issued by the Secretary which
are similar to the rules under chapter 63, in
the case of a final determination by the
Secretary with respect to any failure by the
taxpayer to satisfy the requirement under
subparagraph (A), subparagraph (B)(i) shall not
apply unless the payments described in
subclauses (I) and (II) of such clause are made
by the taxpayer on or before the date which is
180 days after the date of such determination.
``(8) Apprenticeship requirements.--The requirements
described in this subparagraph with respect to the construction
of any qualified facility are as follows:
``(A) Labor hours.--
``(i) Percentage of total labor hours.--
Taxpayers shall ensure that not less than the
applicable percentage of the total labor hours
of the construction, alteration, or repair work
(including such work performed by any
contractor or subcontractor) on any qualified
facility shall, subject to subparagraph (B), be
performed by qualified apprentices.
``(ii) Applicable percentage.--For purposes
of clause (i), the applicable percentage shall
be--
``(I) in the case of a qualified
facility the construction of which
begins before January 1, 2023, 10
percent,
``(II) in the case of a qualified
facility the construction of which
begins after December 31, 2022, and
before January 1, 2024, 12.5 percent,
and
``(III) in the case of a qualified
facility the construction of which
begins after December 31, 2023, 15
percent.
``(B) Apprentice to journeyworker ratio.--The
requirement under subparagraph (A)(i) shall be subject
to any applicable requirements for apprentice-to-
journeyworker ratios of the Department of Labor or the
applicable State apprenticeship agency.
``(C) Participation.--Each contractor and
subcontractor who employs 4 or more individuals to
perform construction, alteration, or repair work on a
qualified facility shall employ 1 or more qualified
apprentices to perform such work.
``(D) Exception.--
``(i) In general.--A taxpayer shall not be
treated as failing to satisfy the requirements
of this paragraph if such taxpayer--
``(I) makes a good faith effort to
comply with the requirements of this
paragraph, or
``(II) subject to clause (iii), in
the case of any failure by the taxpayer
to satisfy the requirement under
subparagraphs (A) and (C) with respect
to the construction, alteration, or
repair work on any qualified facility
to which subclause (I) does not apply,
makes payment to the Secretary of a
penalty in an amount equal to the
product of--
``(aa) $50, multiplied by
``(bb) the total labor
hours for which the requirement
described in such subparagraph
was not satisfied with respect
to the construction,
alteration, or repair work on
such qualified facility.
``(ii) Good faith effort.--For purposes of
clause (i), a taxpayer shall be deemed to have
satisfied the requirements under such paragraph
with respect to a qualified facility if such
taxpayer has requested qualified apprentices
from a registered apprenticeship program, as
defined in section 3131(e)(3)(B), and--
``(I) such request has been denied,
provided that such denial is not the
result of a refusal by the contractors
or subcontractors engaged in the
performance of construction,
alteration, or repair work on such
qualified facility to comply with the
established standards and requirements
of the registered apprenticeship
program, or
``(II) the registered
apprenticeship program fails to respond
to such request within 5 business days
after the date on which such registered
apprenticeship program received such
request.
``(iii) Intentional disregard.--If the
Secretary determines that any failure described
in subclause (i)(II) is due to intentional
disregard of the requirements under
subparagraphs (A) and (C), subclause (i)(II)
shall be applied by substituting `$500' for
`$50' in item (aa) thereof.
``(E) Definitions.--For purposes of this
paragraph--
``(i) Labor hours.--The term `labor
hours'--
``(I) means the total number of
hours devoted to the performance of
construction, alteration, or repair
work by employees of the taxpayer
(including construction, alteration, or
repair work by any contractor or
subcontractor), and
``(II) excludes any hours worked
by--
``(aa) foremen,
``(bb) superintendents,
``(cc) owners, or
``(dd) persons employed in
a bona fide executive,
administrative, or professional
capacity (within the meaning of
those terms in part 541 of
title 29, Code of Federal
Regulations).
``(ii) Qualified apprentice.--The term
`qualified apprentice' means an individual who
is an employee of the contractor or
subcontractor and who is participating in a
registered apprenticeship program, as defined
in section 3131(e)(3)(B).
``(9) Domestic content bonus credit amount.--
``(A) In general.--In the case of any qualified
facility which satisfies the requirement under
subparagraph (B), the amount of the credit determined
under subsection (a) (determined after the application
of paragraphs (1) through (8)) shall be increased by an
amount equal to 10 percent of the amount otherwise in
effect under such subsection.
``(B) Requirement.--
``(i) In general.--The requirement
described in this subclause with respect to any
qualified facility is satisfied if the taxpayer
certifies to the Secretary (at such time, and
in such form and manner, as the Secretary may
prescribe) that any steel, iron, or
manufactured product which is a component of
such facility (upon completion of construction)
was produced in the United States.
``(ii) Steel and iron.--
``(I) In general.--In the case of
steel or iron, clause (i) shall be
applied in a manner consistent with
section 661.5(b) of title 49, Code of
Federal Regulations.
``(II) Exception.--Subclause (I)
shall not apply with respect to any
steel or iron which is used as a
component or subcomponent of a
manufactured product which is not
primarily made of steel or iron.
``(iii) Manufactured product.--For purposes
of clause (i), the manufactured products which
are components of a qualified facility upon
completion of construction shall be deemed to
have been produced in the United States if not
less than the adjusted percentage of the total
costs across all such manufactured products of
such facility are attributable to manufactured
products (including components) which are
mined, produced, or manufactured in the United
States.
``(C) Adjusted percentage.--
``(i) In general.--Subject to subclause
(ii), for purposes of subparagraph (B)(iii),
the adjusted percentage shall be--
``(I) in the case of a facility the
construction of which begins before
January 1, 2025, 40 percent,
``(II) in the case of a facility
the construction of which begins after
December 31, 2024, and before January
1, 2026, 45 percent,
``(III) in the case of a facility
the construction of which begins after
December 31, 2025, and before January
1, 2027, 50 percent, and
``(IV) in the case of a facility
the construction of which begins after
December 31, 2026, 55 percent.
``(ii) Offshore wind facility.--For
purposes of subparagraph (B)(iii), in the case
of a qualified facility which is an offshore
wind facility, the adjusted percentage shall
be--
``(I) in the case of a facility the
construction of which begins before
January 1, 2025, 20 percent,
``(II) in the case of a facility
the construction of which begins after
December 31, 2024, and before January
1, 2026, 27.5 percent,
``(III) in the case of a facility
the construction of which begins after
December 31, 2025, and before January
1, 2027, 35 percent,
``(IV) in the case of a facility
the construction of which begins after
December 31, 2026, and before January
1, 2028, 45 percent, and
``(V) in the case of a facility the
construction of which begins after
December 31, 2027, 55 percent.
``(10) Phaseout for elective payment.--
``(A) In general.--In the case of a taxpayer making
an election under section 6417 with respect to a credit
under this section, the amount of such credit shall be
replaced with--
``(i) the value of such credit (determined
without regard to this paragraph), multiplied
by
``(ii) the applicable percentage.
``(B) 100 percent applicable percentage for certain
qualified facilities.--In the case of any qualified
facility--
``(i) which satisfies the requirements
under paragraph (9) with respect to the
construction of such facility, or
``(ii) with a maximum net output of less
than 1 megawatt,
the applicable percentage shall be 100 percent.
``(C) Phased domestic content requirement.--Subject
to subparagraph (D), in the case of any qualified
facility which is not described in subparagraph (B),
the applicable percentage shall be--
``(i) if construction of such facility
began before January 1, 2024, 100 percent,
``(ii) if construction of such facility
began in calendar year 2024, 90 percent,
``(iii) if construction of such facility
began in calendar year 2025, 85 percent, and
``(iv) if construction of such facility
began after December 31, 2025, 0 percent.
``(D) Exception.--
``(i) In general.--For purposes of this
paragraph, the Secretary shall provide
appropriate exceptions to the requirements
under subparagraph (B) for the construction of
qualified facilities if--
``(I) the inclusion of domestic
products increases the overall costs of
construction of qualified facilities by
more than 25 percent, or
``(II) relevant domestic products
are not produced in the United States
in sufficient and reasonably available
quantities or of a satisfactory
quality.
``(ii) Applicable percentage.--In any case
in which the Secretary provides an exception
pursuant to clause (i), the applicable
percentage shall be 100 percent.
``(11) Special rule for qualified facility located in
energy community.--
``(A) In general.--In the case of a qualified
facility which is located in an energy community, the
credit determined under subsection (a) shall be
increased by an amount equal to 10 percent of the
amount otherwise in effect under such subsection
(without application of subsection (b)(9)).
``(B) Energy community.--The term `energy
community' means a census tract or any directly
adjoining census tract in which--
``(i) after December 31, 1999, a coal mine
has closed, or
``(ii) after December 31, 2009, a coal-
fired electric generating unit has been
retired.
``(12) Regulations and guidance.--The Secretary shall issue
such regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this
subsection, including regulations or other guidance which
provides for requirements for recordkeeping or information
reporting for purposes of establishing the requirements of this
subsection.''.
(g) Credit Reduced for Tax-exempt Bonds.--Section 45(b)(3) is
amended to read as follows:
``(3) Credit reduced for tax-exempt bonds.--The amount of
the credit determined under subsection (a) with respect to any
facility for any taxable year (determined after the application
of paragraphs (1) and (2)) shall be reduced by the amount which
is the product of the amount so determined for such year and
the lesser of 15 percent or a fraction--
``(A) the numerator of which is the sum, for the
taxable year and all prior taxable years, of proceeds
of an issue of any obligations used to provide
financing for the qualified facility the interest on
which is exempt from tax under section 103, and
``(B) the denominator of which is the aggregate
amount of additions to the capital account for the
qualified facility for the taxable year and all prior
taxable years.
The amounts under the preceding sentence for any taxable year
shall be determined as of the close of the taxable year.''.
(h) Rounding Adjustment.--Section 45(b)(2) is amended by striking
``If any amount as increased under the preceding sentence is not a
multiple of 0.1 cent, such amount shall be rounded to the nearest
multiple of 0.1 cent'' and inserting ``If the 0.3 cent amount as
increased under the preceding sentence is not a multiple of 0.05 cent,
such amount shall be rounded to the nearest multiple of 0.05 cent. In
any other case, if an amount as increased under this paragraph is not a
multiple of 0.1 cent, such amount shall be rounded to the nearest
multiple of 0.1 cent''.
(i) Conforming Amendment.--Section 45(b)(4)(A) is amended by
striking ``last sentence'' and inserting ``last two sentences''.
(j) Effective Dates.--
(1) The amendments made by subsections (a), (b), (c), (d),
(e), (f), (h), and (i) of this section shall apply to
facilities placed in service after December 31, 2021.
(2) The amendment made by subsection (g) shall apply to
facilities the construction of which begins after December 31,
2021.
SEC. 136102. EXTENSION AND MODIFICATION OF ENERGY CREDIT.
(a) Extension of Credit.--The following provisions of section 48
are each amended by striking ``January 1, 2024'' each place it appears
and inserting ``January 1, 2027'':
(1) Subsection (a)(2)(A)(i)(II).
(2) Subsection (a)(3)(A)(ii).
(3) Subsection (c)(1)(D).
(4) Subsection (c)(2)(D).
(5) Subsection (c)(4)(C).
(b) Further Extension for Certain Energy Property.--The following
provisions of section 48 are each amended by striking ``January 1,
2024'' each place it appears and inserting ``January 1, 2034'':
(1) Subsection (a)(3)(A)(vii).
(2) Subsection (c)(3)(A)(iv).
(c) Phaseout of Credit.--Section 48(a) is amended by striking
paragraphs (6) and (7) and inserting the following new paragraph:
``(6) Phaseout for certain energy property.--In the case of
any qualified fuel cell property, qualified small wind
property, or energy property described in clause (i) or clause
(ii) of paragraph (3)(A) the construction of which begins after
December 31, 2019 and which is placed in service before January
1, 2022, the energy percentage determined under paragraph (2)
shall be equal to 26 percent.''.
(d) Base Energy Percentage Amount.--Section 48(a) is amended--
(1) in paragraph (2)(A)--
(A) in clause (i), by striking ``30 percent'' and
inserting ``6 percent'', and
(B) in clause (ii), by striking ``10 percent'' and
inserting ``2 percent'', and
(2) in paragraph (5)(A)(ii), by striking ``30 percent'' and
inserting ``6 percent''.
(e) 6 Percent Credit for Geothermal.--Section 48(a)(2)(A)(i)(II) is
amended by striking ``paragraph (3)(A)(i)'' and inserting ``clause (i)
or (iii) of paragraph (3)(A)''.
(f) Energy Storage Technologies; Qualified Biogas Property;
Microgrid Controllers; Extension of Waste Energy Recovery Property.--
(1) In general.--Section 48(a)(3)(A) is amended by striking
``or'' at the end of clause (vii), and by adding at the end the
following new clauses:
``(ix) energy storage technology,
``(x) qualified biogas property, or
``(xi) microgrid controllers,''.
(2) Application of 6 percent credit.--Section
48(a)(2)(A)(i) is amended by striking ``and'' at the end of
subclauses (IV) and (V) and adding at the end the following new
subclauses:
``(VI) energy storage technology,
``(VII) qualified biogas property,
``(VIII) microgrid controllers, and
``(IX) energy property described in
clauses (v) and (vii) of paragraph
(3)(A), and''.
(3) Definitions.--Section 48(c) is amended by adding at the
end the following new paragraphs:
``(6) Energy storage technology.--
``(A) In general.--The term `energy storage
technology' means property (other than property
primarily used in the transportation of goods or
individuals and not for the production of electricity)
which receives, stores, and delivers energy for
conversion to electricity (or, in the case of hydrogen,
which stores energy), and has a nameplate capacity of
not less than 5 kilowatt hours.
``(B) Modifications of certain property.--In the
case of any equipment which either--
``(i) would be described in subparagraph
(A) except that such equipment has a capacity
of less than 5 kilowatt hours and is modified
such that such equipment (after such
modification) has a nameplate capacity of not
less than 5 kilowatt hours, or
``(ii) is described in subparagraph (A) and
which has a capacity of not less than 5
kilowatt hours and is modified such that such
equipment (after such modification) has an
increased nameplate capacity,
such equipment shall be treated as described in
subparagraph (A) except that the basis of any property
which was part of such equipment before such
modification shall not be taken into account for
purposes of this section. In the case of any property
to which this subparagraph applies, subparagraph (C)
shall be applied by substituting `modification' for
`construction'.
``(C) Termination.--The term `energy storage
technology' shall not include any property the
construction of which does not begin before January 1,
2027.
``(7) Qualified biogas property.--
``(A) In general.--The term `qualified biogas
property' means property comprising a system which--
``(i) converts biomass (as defined in
section 45K(c)(3), as in effect on the date of
enactment of this paragraph) into a gas which--
``(I) consists of not less than 52
percent methane by volume, or
``(II) is concentrated by such
system into a gas which consists of not
less than 52 percent methane, and
``(ii) captures such gas for sale or
productive use, and not for disposal via
combustion.
``(B) Inclusion of cleaning and conditioning
property.--The term `qualified biogas property'
includes any property which is part of such system
which cleans or conditions such gas.
``(C) Termination.--The term `qualified biogas
property' shall not include any property the
construction of which does not begin before January 1,
2027.
``(8) Microgrid controller.--
``(A) In general.--The term `microgrid controller'
means equipment which is--
``(i) part of a qualified microgrid, and
``(ii) designed and used to monitor and
control the energy resources and loads on such
microgrid.
``(B) Qualified microgrid.--The term `qualified
microgrid' means an electrical system which--
``(i) includes equipment which is capable
of generating not less than 4 kilowatts and not
greater than 20 megawatts of electricity,
``(ii) is capable of operating--
``(I) in connection with the
electrical grid and as a single
controllable entity with respect to
such grid, and
``(II) independently (and
disconnected) from such grid, and
``(iii) is not part of a bulk-power system
(as defined in section 215 of the Federal Power
Act (16 U.S.C. 24o)).
``(C) Termination.--The term `microgrid controller'
shall not include any property the construction of
which does not begin before January 1, 2027.''.
(4) Denial of double benefit for qualified biogas
property.--Section 45(e) is amended by adding at the end the
following new paragraph:
``(12) Coordination with energy credit for qualified biogas
property.--The term `qualified facility' shall not include any
facility which produces electricity from gas produced by
qualified biogas property (as defined in section 48(c)(7)) if a
credit is determined under section 48 with respect to such
property for the taxable year or any prior taxable year.''.
(5) Extension of waste energy recovery property.--Section
48(c)(5)(D) is amended by striking ``January 1, 2024'' and
inserting ``January 1, 2034''.
(6) Phaseout of certain other energy property.--Section
48(a) is amended by adding at the end the following new
paragraph:
``(7) Phaseout for certain other energy property.--In the
case of any energy property described in clause (v), (vii) or
(viii) of paragraph (3)(A), the energy percentage determined
under paragraph (2) shall be equal to--
``(A) in the case of any property described in
paragraph (3)(A)(viii) the construction of which begins
after December 31, 2019, and which is placed in service
before January 1, 2022, 26 percent,
``(B) in the case of any property the construction
of which begins before January 1, 2032, and which is
placed in service after December 31, 2021, 6 percent,
``(C) in the case of any property the construction
of which begins after December 31, 2031 and before
January 1, 2033, 5.2 percent, and
``(D) in the case of any property the construction
of which begins after December 31, 2032 and before
January 1, 2034, 4.4 percent.''.
(g) Fuel Cells Using Electromechanical Processes.--
(1) In general.--Section 48(c)(1) is amended--
(A) in subparagraph (A)(i)--
(i) by inserting ``or electromechanical''
after ``electrochemical'', and
(ii) by inserting ``(1 kilowatt in the case
of a fuel cell power plant with a linear
generator assembly)'' after ``0.5 kilowatt'',
and
(B) in subparagraph (C)--
(i) by inserting ``, or linear generator
assembly,'' after ``a fuel cell stack
assembly'', and
(ii) by inserting ``or electromechanical''
after ``electrochemical''.
(2) Linear generator assembly limitation.--Section 48(c)(1)
is amended by redesignating subparagraph (D) as subparagraph
(E) and by inserting after subparagraph (C) the following new
subparagraph:
``(D) Linear generator assembly.--The term `linear
generator assembly' does not include any assembly which
contains rotating parts.''.
(h) Dynamic Glass.--Section 48(a)(3)(A)(ii) is amended by inserting
``, or electrochromic glass which uses electricity to change its light
transmittance properties in order to heat or cool a structure,'' after
``sunlight''.
(i) Coordination With Low Income Housing Tax Credit.--Paragraph (3)
of section 50(c) of the Internal Revenue Code of 1986 is amended--
(1) by striking ``and'' at the end of subparagraph (A),
(2) by striking the period at the end of subparagraph (B)
and inserting ``, and'', and
(3) by adding at the end the following new subparagraph:
``(C) paragraph (1) shall not apply for purposes of
determining eligible basis under section 42.''.
(j) Interconnection Property.--Section 48(a) is amended by adding
at the end the following new paragraph:
``(8) Interconnection property.--
``(A) In general.--For purposes of determining the
credit under subsection (a), energy property shall
include amounts paid or incurred by the taxpayer for
qualified interconnection property in connection with
the installation of energy property (described in
paragraph (3)(A)) which has a maximum net output of not
greater than 5 megawatts, to provide for the
transmission or distribution of the electricity
produced or stored by such property, and which are
properly chargeable to the capital account of the
taxpayer.
``(B) Qualified interconnection property.--The term
`qualified interconnection property' means, with
respect to an energy project which is not a microgrid
controller, any tangible property--
``(i) which is part of an addition,
modification, or upgrade to a transmission or
distribution system which is required at or
beyond the point at which the energy project
interconnects to such transmission or
distribution system in order to accommodate
such interconnection,
``(ii) either--
``(I) which is constructed,
reconstructed, or erected by the
taxpayer, or
``(II) for which the cost with
respect to the construction,
reconstruction, or erection of such
property is paid or incurred by such
taxpayer, and
``(iii) the original use of which, pursuant
to an interconnection agreement, commences with
a utility.
``(C) Interconnection agreement.--The term
`interconnection agreement' means an agreement with a
utility for the purposes of interconnecting the energy
property owned by such taxpayer to the transmission or
distribution system of such utility.
``(D) Utility.--The term `utility' means the owner
or operator of an electrical transmission or
distribution system which is subject to the regulatory
authority of a State or political subdivision thereof,
any agency or instrumentality of the United States, a
public service or public utility commission or other
similar body of any State or political subdivision
thereof, or the governing or ratemaking body of an
electric cooperative.
``(E) Special rule for interconnection property.--
In the case of expenses paid or incurred for
interconnection property, amounts otherwise chargeable
to capital account with respect to such expenses shall
be reduced under rules similar to the rules of section
50(c).''.
(k) Wage and Apprenticeship Requirements.--Section 48(a) is amended
by adding at the end the following new paragraphs:
``(9) Increased credit amount for energy projects.--
``(A) In general.--
``(i) Rule.--In the case of any energy
project which satisfies the requirements of
subparagraph (B), the amount of the credit
determined under this subsection (determined
after the application of paragraphs (1) through
(8) shall be equal to such amount multiplied by
5 (determined without regard to this sentence).
``(ii) Energy project defined.--For
purposes of this subsection the term `energy
project' means a project consisting of one or
more energy properties that are part of a
single project. The requirements of this
paragraph shall be applied to such project.
``(B) Project requirements.--A project meets the
requirements of this subparagraph if it is one of the
following:
``(i) A project with a maximum net output
of less than 1 megawatt of electrical or
thermal energy.
``(ii) A project the construction of which
begins before the date that is 60 days after
the Secretary publishes guidance with respect
to the requirements of paragraphs (10) and
(11).
``(iii) A project which satisfies the
requirements of paragraphs (10) and (11).
``(10) Prevailing wage requirements.--
``(A) In general.--The requirements described in
this subparagraph with respect to any energy project
are that the taxpayer shall ensure that any laborers
and mechanics employed by contractors and
subcontractors in--
``(i) the construction of such energy
project, and
``(ii) for the five-year period beginning
on the date such project is originally placed
in service, the alteration or repair of such
project,
shall be paid wages at rates not less than the
prevailing rates for construction, alteration, or
repair of a similar character in the locality as most
recently determined by the Secretary of Labor, in
accordance with subchapter IV of chapter 31 of title
40, United States Code.
``(B) Correction and penalty related to failure to
satisfy wage requirements.--Rules similar to the rules
of clauses (i) through (iv) of section 45(b)(7)(B)
shall apply.
``(C) Recapture.--The Secretary shall, by
regulations or other guidance, provide for recapturing
the benefit of any increase in the credit allowed under
this subsection by reason of this paragraph with
respect to any project which does not satisfy the
requirements under subparagraph (A) (after application
of subparagraph (B)) for the period described in clause
(ii) of subparagraph (A) (but which does not cease to
be investment credit property within the meaning of
section 50(a)). The period and percentage of such
recapture shall be determined under rules similar to
the rules of section 50(a).
``(11) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(12) Domestic content bonus credit amount.--
``(A) In general.--In the case of any energy
project which satisfies the requirement under
subparagraph (B), for purposes of applying paragraph
(2) with respect to such property, the energy
percentage shall be increased by the applicable credit
rate increase.
``(B) Requirement.--Rules similar to the rules of
section 45(b)(9)(B) shall apply.
``(C) Applicable credit rate increase.--For
purposes of subparagraph (A), the applicable credit
rate increase shall be--
``(i) in the case of an energy project that
does not satisfy the requirements of paragraph
(9)(B), 2 percentage points, and
``(ii) in the case of an energy project
that satisfies the requirements of paragraph
(9)(B), 10 percentage points.
``(13) Phaseout for elective payment.--Rules similar to the
rules of section 45(b)(10) shall apply.
``(14) Regulations and guidance.--The Secretary shall issue
such regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this
subsection, including regulations or other guidance which
provides for requirements for recordkeeping or information
reporting for purposes of establishing the requirements of this
subsection.''.
(l) Special Rule for Property Financed by Tax-exempt Bonds.--
Section 48(a)(4) is amended to read as follows:
``(4) Special rule for property financed by tax-exempt
bonds.--Rules similar to the rule under section 45(b)(3) shall
apply for purposes of this section.''.
(m) Treatment of Certain Contracts Involving Energy Storage.--
Section 7701(e) is amended--
(1) in paragraph (3)--
(A) in subparagraph (A)(i), by striking ``or'' at
the end of subclause (II), by striking ``and'' at the
end of subclause (III) and inserting ``or'', and by
adding at the end the following new subclause:
``(IV) the operation of a storage
facility, and'', and
(B) by adding at the end the following new
subparagraph:
``(F) Storage facility.--For purposes of
subparagraph (A), the term `storage facility' means a
facility which uses energy storage technology within
the meaning of section 48(c)(6).'', and
(2) in paragraph (4), by striking ``or water treatment
works facility'' and inserting ``water treatment facility, or
storage facility''.
(n) Increase in Credit Rate for Energy Communities.--Section 48(a)
is amended by adding at the end the following new paragraph:
``(15) Increase in credit rate for energy communities.--
``(A) In general.--In the case of any energy
project that is placed in service within an energy
community (as defined in section 45(b)(11)(B)), for
purposes of applying paragraph (2) with respect to such
property, the energy percentage shall be increased by
the applicable credit rate increase.
``(B) Applicable credit rate increase.--For
purposes of subparagraph (A), the applicable credit
rate increase shall be equal to--
``(i) in the case of any energy project
that does not satisfy the requirements of
paragraph (9)(B), 2 percentage points, and
``(ii) in the case of any energy project
that satisfies the requirements of paragraph
(9)(B), 10 percentage points.''.
(o) Effective Dates.--
(1) The amendments made by subsections (a), (b), (c), (d),
(h), (i), (j), (l), (m), and (n) of this section shall apply to
property placed in service after December 31, 2021.
(2) The amendments made by subsections (e), (f), and (g)
shall apply to property placed in service after December 31,
2021, and, for any property the construction of which begins
prior to January 1, 2022, only to the extent of the basis
thereof attributable to the construction, reconstruction, or
erection after December 31, 2021.
(3) The amendments made by subsection (k) shall apply to
property the construction of which begins after December 31,
2021.
SEC. 136103. INCREASE IN ENERGY CREDIT FOR SOLAR FACILITIES PLACED IN
SERVICE IN CONNECTION WITH LOW-INCOME COMMUNITIES.
(a) In General.--Section 48 is amended by adding at the end the
following new subsection:
``(e) Special Rules for Certain Solar and Wind Facilities Placed in
Service in Connection With Low-income Communities.--
``(1) In general.--In the case of any qualified solar and
wind facility with respect to which the Secretary makes an
allocation of environmental justice solar and wind capacity
limitation under paragraph (4)--
``(A) the energy percentage otherwise determined
under subsection (a)(2) with respect to any eligible
property which is part of such facility shall be
increased by--
``(i) in the case of a facility described
in subclause (I) of paragraph (2)(A)(iii) and
not described in subclause (II) of such
paragraph, 10 percentage points, and
``(ii) in the case of a facility described
in subclause (II) of paragraph (2)(A)(iii), 20
percentage points, and
``(B) the increase in the credit determined under
subsection (a) by reason of this subsection for any
taxable year with respect to all property which is part
of such facility shall not exceed the amount which
bears the same ratio to the amount of such increase
(determined without regard to this subparagraph) as--
``(i) the environmental justice solar and
wind capacity limitation allocated to such
facility, bears to
``(ii) the total megawatt nameplate
capacity of such facility, as measured in
direct current.
``(2) Qualified solar and wind facility.--For purposes of
this subsection--
``(A) In general.--The term `qualified solar and
wind facility' means any facility--
``(i) which generates electricity solely
from property described in section 45(d)(1) or
in clause (i) or (vi) of subsection (a)(3)(A),
``(ii) which has a maximum net output of
less than 5 megawatts, and
``(iii) which--
``(I) is located in a low-income
community (as defined in section
45D(e)) or on Indian land (as defined
in section 2601(2) of the Energy Policy
Act of 1992 (25 U.S.C. 3501(2))), or
``(II) is part of a qualified low-
income residential building project or
a qualified low-income economic benefit
project.
``(B) Qualified low-income residential building
project.--A facility shall be treated as part of a
qualified low-income residential building project if--
``(i) such facility is installed on a
residential rental building which participates
in a covered housing program (as defined in
section 41411(a) of the Violence Against Women
Act of 1994 (34 U.S.C. 12491(a)(3)), a Housing
Development Fund Corporation cooperative under
Article XI of the New York State Private
Housing Finance Law, a housing assistance
program administered by the Department of
Agriculture under title V of the Housing Act of
1949, a housing program administered by a
tribally designated housing entity (as defined
in section 4(22) of the Native American Housing
Assistance and Self-Determination Act of 1996
(25 U.S.C. 4103(22))) or such other affordable
housing programs as the Secretary may provide,
and
``(ii) the financial benefits of the
electricity produced by such facility are
allocated equitably among the occupants of the
dwelling units of such building.
``(C) Qualified low-income economic benefit
project.--A facility shall be treated as part of a
qualified low-income economic benefit project if at
least 50 percent of the financial benefits of the
electricity produced by such facility are provided to
households with income of--
``(i) less than 200 percent of the poverty
line applicable to a family of the size
involved, or
``(ii) less than 80 percent of area median
gross income (as determined under section
142(d)(2)(B)).
``(D) Financial benefit.--For purposes of
subparagraphs (B) and (C), electricity acquired at a
below-market rate shall not fail to be taken into
account as a financial benefit.
``(3) Eligible property.--For purposes of this section, the
term `eligible property' means energy property which is part of
a facility described in section 45(d)(1) or in clause (i) or
(vi) of subsection (a)(3)(A), including energy storage property
(described in subsection (a)(3)(A)(viii)) installed in
connection with such energy property.
``(4) Allocations.--
``(A) In general.--Not later than 270 days after
the date of enactment of this subsection, the Secretary
shall establish a program to allocate amounts of
environmental justice solar and wind capacity
limitation to qualified solar and wind facilities.
``(B) Limitation.--The amount of environmental
justice solar and wind capacity limitation allocated by
the Secretary under subparagraph (A) during any
calendar year shall not exceed the annual capacity
limitation with respect to such year.
``(C) Annual capacity limitation.--For purposes of
this paragraph, the term `annual capacity limitation'
means 1.8 gigawatts of direct current capacity for each
of calendar years 2022 through 2026, and zero
thereafter.
``(D) Carryover of unused limitation.--If the
annual capacity limitation for any calendar year
exceeds the aggregate amount allocated for such year
under this paragraph, such limitation for the
succeeding calendar year shall be increased by the
amount of such excess. No amount may be carried under
the preceding sentence to any calendar year after 2026
except as provided in section 48F(i)(4)(D)(ii).
``(E) Placed in service deadline.--
``(i) In general.--Paragraph (1) shall not
apply with respect to any property which is
placed in service after the date that is 4
years after the date of the allocation with
respect to the facility of which such property
is a part.
``(ii) Application of carryover.--Any
amount of environmental justice solar and wind
capacity limitation which expires under clause
(i) during any calendar year shall be taken
into account as an excess described in
subparagraph (D) (or as an increase in such
excess) for such calendar year, subject to the
limitation imposed by the last sentence of such
subparagraph.
``(F) Selection criteria.--
``(i) In general.--In determining to which
qualified solar and wind facilities to allocate
environmental justice solar and wind capacity
limitation under this paragraph, the Secretary
shall take into consideration which facilities
will result in--
``(I) the greatest health and
economic benefits, including the
ability to withstand extreme weather
events, for individuals described in
section 45D(e)(2),
``(II) the greatest employment and
wages for such individuals, and
``(III) the greatest engagement
with, outreach to, or ownership by,
such individuals, including through
partnerships with local governments,
community-based organizations, an
Indian tribal government (as defined in
clause (ii)), or any Alaska Native
Corporation (as defined in section 3 of
the Alaska Native Claims Settlement Act
(43 U.S.C. 1602(m)).
``(ii) Indian tribal government.--For
purposes of this subparagraph, the term `Indian
tribal government' means the recognized
governing body of any Indian or Alaska Native
tribe, band, nation, pueblo, village,
community, component band, or component
reservation, individually identified (including
parenthetically) in the list published most
recently as of the date of enactment of this
subsection pursuant to section 104 of the
Federally Recognized Indian Tribe List Act of
1994 (25 U.S.C. 5131).
``(G) Disclosure of allocations.--The Secretary
shall, upon making an allocation of environmental
justice solar and wind capacity limitation under this
paragraph, publicly disclose the identity of the
applicant, the amount of the environmental justice
solar and wind capacity limitation allocated to such
applicant, and the location of the facility for which
such allocation is made.
``(5) Recapture.--The Secretary shall, by regulations or
other guidance, provide for recapturing the benefit of any
increase in the credit allowed under subsection (a) by reason
of this subsection with respect to any property which ceases to
be property eligible for such increase (but which does not
cease to be investment credit property within the meaning of
section 50(a)). The period and percentage of such recapture
shall be determined under rules similar to the rules of section
50(a). To the extent provided by the Secretary, such recapture
may not apply with respect to any property if, within 12 months
after the date the taxpayer becomes aware (or reasonably should
have become aware) of such property ceasing to be property
eligible for such increase, the eligibility of such property
for such increase is restored. The preceding sentence shall not
apply more than once with respect to any facility.''.
(b) Effective Date.--The amendments made by this section shall take
effect on January 1, 2022.
SEC. 136104. ELECTIVE PAYMENT FOR ENERGY PROPERTY AND ELECTRICITY
PRODUCED FROM CERTAIN RENEWABLE RESOURCES, ETC.
(a) In General.--Subchapter B of chapter 65 is amended by inserting
after section 6416 the following new section:
``SEC. 6417. ELECTIVE PAYMENT OF APPLICABLE CREDITS.
``(a) In General.--In the case of a taxpayer making an election (at
such time and in such manner as the Secretary may provide) under this
section with respect to any applicable credit determined with respect
to such taxpayer, such taxpayer shall be treated as making a payment
against the tax imposed by subtitle A (for the taxable year with
respect to which such credit was determined) equal to the amount of
such credit.
``(b) Applicable Credit.--The term `applicable credit' means each
of the following:
``(1) So much of the renewable electricity production
credit determined under section 45 as is attributable to
qualified facilities which are originally placed in service
after December 31, 2021, and with respect to which an election
is made under subsection (c)(3).
``(2) The energy credit determined under section 48.
``(3) So much of the credit for carbon oxide sequestration
determined under section 45Q as is attributable to carbon
capture equipment which is originally placed in service after
December 31, 2021, and with respect to which an election is
made under subsection (c)(3).
``(4) The credit for alternative fuel vehicle refueling
property allowed under section 30C.
``(5) The qualifying advanced energy project credit
determined under section 48C.
``(c) Special Rules.--For purposes of this section--
``(1) Application to tax-exempt and governmental
entities.--In the case of any organization exempt from the tax
imposed by subtitle A, any State or local government (or
political subdivision thereof), the Tennessee Valley Authority,
an Indian tribal government (as defined in section
48(e)(4)(F)(ii)), or any Alaska Native Corporation (as defined
in section 3 of the Alaska Native Claims Settlement Act (43
U.S.C. 1602(m)) which makes the election described in
subsection (a), any applicable credit shall be determined--
``(A) without regard to paragraphs (3) and
(4)(A)(i) of section 50(b), and
``(B) by treating any property with respect to
which such credit is determined as used in a trade or
business of the taxpayer.
``(2) Application to partnerships and s corporations.--
``(A) In general.--In the case of any applicable
credit determined with respect to any facility or
property held directly by a partnership or S
corporation, if such partnership or S corporation makes
an election under this subsection (in such manner as
the Secretary may provide) with respect to such
credit--
``(i) the Secretary shall make a payment to
such partnership or S corporation equal to the
amount of such credit,
``(ii) subsection (d) shall be applied with
respect to such credit before determining any
partner's distributive share, or shareholder's
pro rata share, of such credit,
``(iii) any amount with respect to which
the election in subsection (a) is made shall be
treated as tax exempt income for purposes of
sections 705 and 1366, and
``(iv) a partner's distributive share of
such tax exempt income shall be based on such
partner's distributive share of the otherwise
applicable credit for each taxable year.
``(B) Coordination with application at partner or
shareholder level.--In the case of any partnership or S
corporation, subsection (a) shall be applied at the
partner or shareholder level after application of
subparagraph (A)(ii).
``(3) Elections.--
``(A) In general.--Any election under this
subsection shall be made not later than the due date
(including extensions of time) for the return of tax
for the taxable year for which the election is made,
but in no event earlier than 270 days after the date of
the enactment of this section. Any such election, once
made, shall be irrevocable. Except as otherwise
provided in this paragraph, any election under this
subsection shall apply with respect to any credit for
the taxable year for which the election is made.
``(B) Renewable electricity production credit.--In
the case of the credit described in subsection (b)(1),
any election under this subsection shall--
``(i) apply separately with respect to each
qualified facility,
``(ii) be made for the taxable year in
which such qualified facility is originally
placed in service, and
``(iii) shall apply to such taxable year
and all subsequent taxable years with respect
to such qualified facility.
``(C) Credit for carbon oxide sequestration.--In
the case of the credit described in subsection (b)(3),
any election under this subsection shall--
``(i) apply separately with respect to the
carbon capture equipment originally placed in
service by the taxpayer during a taxable year,
and
``(ii) shall apply to such taxable year and
all subsequent taxable years with respect to
such equipment.
``(4) Timing.--The payment described in subsection (a)
shall be treated as made on--
``(A) in the case of any government, or political
subdivision, described in paragraph (1) and for which
no return is required under section 6011 or 6033(a),
the later of the date that a return would be due under
section 6033(a) if such government or subdivision were
described in that section or the date on which such
government or subdivision submits a claim for credit or
refund (at such time and in such manner as the
Secretary shall provide), and
``(B) in any other case, the later of the due date
(determined without regard to extensions) of the return
of tax for the taxable year or the date on which such
return is filed.
``(5) Treatment of payments to partnerships and s
corporations.--For purposes of section 1324 of title 31, United
States Code, the payments under paragraph (2)(A)(ii) shall be
treated in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such section.
``(6) Additional information.--As a condition of, and prior
to, a payment under this section, the Secretary may require
such information or registration as the Secretary deems
necessary or appropriate for purposes of preventing
duplication, fraud, improper payments, or excessive payments
under this section.
``(7) Excessive payment.--
``(A) In general.--In the case of a payment made to
a taxpayer under this subsection or any amount treated
as a payment which is made by the taxpayer under
subsection (a) which the Secretary determines
constitutes an excessive payment, the tax imposed on
such taxpayer by chapter 1 for the taxable year in
which such determination is made shall be increased by
an amount equal to the sum of--
``(i) the amount of such excessive payment,
plus
``(ii) an amount equal to 20 percent of
such excessive payment.
``(B) Reasonable cause.--Subparagraph (A)(ii) shall
not apply if the taxpayer demonstrates to the
satisfaction of the Secretary that the excessive
payment resulted from reasonable cause.
``(C) Excessive payment defined.--For purposes of
this paragraph, the term `excessive payment' means,
with respect to a facility for which an election is
made under this section for any taxable year, an amount
equal to the excess of--
``(i) the amount of the payment made to the
taxpayer under this subsection or any amount
treated as a payment which is made by the
taxpayer under subsection (a) with respect to
such facility for such taxable year, over
``(ii) the amount of the credit which,
without application of this subsection, would
be otherwise allowable (determined without
regard to section 38(c)) under this section
with respect to such facility for such taxable
year.
``(d) Denial of Double Benefit.--In the case of a taxpayer making
an election under this section with respect to an applicable credit,
such credit shall be reduced to zero and shall, for any other purposes
under this title, be deemed to have been allowed to the taxpayer for
such taxable year.
``(e) Mirror Code Possessions.--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.
``(f) Basis Reduction and Recapture.--Except as otherwise provided
in subsection (c)(1)(A), rules similar to the rules of section 50 shall
apply for purposes of this section.
``(g) Regulations.--The Secretary shall issue such regulations or
other guidance as may be necessary or appropriate to carry out the
purposes of this section, including--
``(1) regulations or other guidance providing rules for
determining a partner's distributive share of the tax exempt
income described in subsection (c)(2)(A)(iii), and
``(2) guidance to ensure that the amount of the payment or
deemed payment made under this section is commensurate with the
amount of the credit that would be otherwise allowable
(determined without regard to section 38(c)).''.
(b) Application With Respect to Real Estate Investment Trusts.--
Section 50(d) is amended by adding at the end the following: ``In the
case of a real estate investment trust making an election under section
6417, paragraphs (1)(B) and (2)(B) of the section 46(e) referred to in
paragraph (1) of this subsection shall not apply to any qualified
investment credit property of a real estate investment trust.''.
(d) Clerical Amendment.--The table of sections for subchapter B of
chapter 65 is amended by inserting after the item relating to section
6416 the following new item:
``Sec. 6417. Elective payment of applicable credits.''.
(e) In General.--The amendments made by this section shall apply to
taxable years beginning after December 31, 2021.
SEC. 136105. INVESTMENT CREDIT FOR ELECTRIC TRANSMISSION PROPERTY.
(a) In General.--Subpart E of part IV of subchapter A of chapter 1
is amended by inserting after section 48C the following new section:
``SEC. 48D. QUALIFYING ELECTRIC TRANSMISSION PROPERTY.
``(a) Allowance of Credit.--For purposes of section 46, the
qualifying electric transmission property credit for any taxable year
is an amount equal to 6 percent of the basis of qualifying electric
transmission property placed in service by the taxpayer during such
taxable year.
``(b) Qualifying Electric Transmission Property.--For purposes of
this section--
``(1) In general.--The term `qualifying electric
transmission property' means tangible property--
``(A) which is a qualifying electric transmission
line or related transmission property,
``(B)(i) the construction, reconstruction, or
erection of which is completed by the taxpayer, or
``(ii) which is acquired by the taxpayer if the
original use of such property commences with the
taxpayer, and
``(C) with respect to which depreciation (or
amortization in lieu of depreciation) is allowable.
``(2) Qualifying electric transmission line.--
``(A) In general.--The term `qualifying electric
transmission line' means an electric transmission line
which--
``(i) is capable of transmitting
electricity at a voltage of not less than 275
kilovolts or is a superconducting line, and
``(ii) has a transmission capacity of not
less than 500 megawatts.
``(B) Superconducting line.--For purposes of
subparagraph (A), the term `superconducting line' means
a transmission line that conducts all of its current
over a superconducting material.
``(3) Related transmission property.--
``(A) In general.--The term `related transmission
property' means, with respect to any electric
transmission line, any property which--
``(i) is listed as a `transmission plant'
in the Uniform System of Accounts for the
Federal Energy Regulatory Commission under part
101 of subchapter C of chapter I of title 18,
Code of Federal Regulations, and
``(ii) is--
``(I) necessary for the operation
of such electric transmission line, or
``(II) conversion equipment along
such electric transmission line.
``(B) Credit not allowed separately with respect to
related property.--No credit shall be allowed to any
taxpayer under this section with respect to any related
transmission property unless such taxpayer is allowed a
credit under this section with respect to the
qualifying electric transmission line to which such
related transmission property relates.
``(c) Application to Replacement and Upgraded Systems.--
``(1) In general.--In the case of any qualifying electric
transmission line (determined without regard to this
subsection) which replaces any existing electric transmission
line--
``(A) the 500 megawatts referred to in subsection
(b)(2)(A)(ii) shall be increased by the transmission
capacity of such existing electric transmission line,
and
``(B) in no event shall the basis of such existing
electric transmission line (or related transmission
property with respect to such existing electric
transmission line) be taken into account in determining
the credit allowed under this section.
``(2) Upgrades treated as replacements.--For purposes of
this subsection, any upgrade of an existing electric
transmission line shall be treated as a replacement of such
line.
``(d) Exception for Certain Property and Projects Already in
Process.--
``(1) In general.--No credit shall be allowed under this
section with respect to--
``(A) any property that is selected for cost
allocation in a regional transmission plan approved by
a transmission planning region that was approved by the
Federal Energy Regulatory Commission prior to January
1, 2022, or
``(B) any property if--
``(i) construction of such property begins
before January 1, 2022, or
``(ii) construction of any portion of the
qualifying electric transmission line to which
such property relates begins before such date.
``(2) When construction begins.--For purposes of
subparagraph (B) of paragraph (1), construction of property
begins when the taxpayer has begun on-site physical work of a
significant nature with respect to such property.
``(e) Certain Qualified Progress Expenditures Rules Made
Applicable.--Rules similar to the rules of subsections (c)(4) and (d)
of section 46 (as in effect on the day before the enactment of the
Revenue Reconciliation Act of 1990) shall apply for purposes of this
section.
``(f) Credit Adjustments; Wage and Apprenticeship Requirements.--
``(1) Increased credit amount for applicable facilities.--
``(A) In general.--
``(i) Rule.--In the case of any applicable
facility which satisfies the requirements of
subparagraph (B), the amount of the credit
determined under subsection (a) shall be such
amount multiplied by 5 (determined without
regard to this sentence).
``(ii) Applicable facility defined.--For
purposes of this subsection, the term
`applicable facility' means a qualifying
electric transmission line and related
transmission property to which such qualifying
electric transmission line relates.
``(B) Applicable facility requirements.--An
applicable facility meets the requirements of this
subparagraph if it is one of the following:
``(i) An applicable facility the
construction of which begins prior to the date
that is 60 days after the Secretary publishes
guidance with respect to the requirements of
paragraphs (2) and (3).
``(ii) An applicable facility which
satisfies the requirements of paragraphs (2)
and (3).
``(2) Prevailing wage requirements.--Rules similar to the
rules of section 48(a)(10) shall apply.
``(3) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(4) Domestic content bonus credit amount.--Rules similar
to the rules of section 48(a)(12) shall apply.
``(5) Phaseout for elective payment.--Rules similar to the
rules of section 48(a)(13) shall apply.
``(g) Termination.--This section shall not apply to any qualifying
electric transmission property unless such property is placed in
service before January 1, 2032.
``(h) Regulations and Guidance.--The Secretary shall issue such
regulations or other guidance as the Secretary determines necessary or
appropriate to carry out the purposes of this subsection, including
regulations or other guidance which provides for requirements for
recordkeeping or information reporting for purposes of establishing the
requirements of this subsection.''.
(b) Elective Payment of Credit.--Section 6417(b), as amended by the
preceding provisions of this Act, is amended by adding at the end the
following new paragraph:
``(6) The qualifying electric transmission property credit
determined under section 48D.''.
(c) Special Rule for Property Financed by Tax-exempt Bonds.--
Section 48D, as added by subsection (a), is amended by redesignating
subsection (h) as subsection (i) and by inserting after subsection (g)
the following new subsection:
``(h) Special Rule for Property Financed by Tax-exempt Bonds.--
Rules similar to the rules of section 45(b)(3) shall apply.''.
(d) Conforming Amendments.--
(1) Section 46 is amended--
(A) by striking ``and'' at the end of paragraph
(5),
(B) by striking the period at the end of paragraph
(6) and inserting ``, and'', and
(C) by adding at the end the following new
paragraph:
``(7) the qualifying electric transmission property
credit.''.
(2) Section 49(a)(1)(C) is amended--
(A) by striking ``and'' at the end of clause (vii),
(B) by striking the period at the end of clause
(viii) and inserting ``, and'', and
(C) by adding at the end the following new clause:
``(ix) the basis of any qualifying electric
transmission property under section 48D.''.
(3) Section 50(a)(2)(E) is amended by striking ``or
48C(b)(2)'' and inserting ``48C(b)(2), or 48D(e)''.
(4) The table of sections for subpart E of part IV of
subchapter A of chapter 1 of such Code is amended by inserting
after the item relating to section 48C the following new item:
``Sec. 48D. Qualifying electric transmission property.''.
(e) Effective Date.--
(1) In general.--The amendments made by subsections (a),
(b), and (d) of this section shall apply to property placed in
service after December 31, 2021.
(2) Tax-exempt bonds.--The amendment made by subsection (c)
shall apply to property the construction of which begins after
December 31, 2021.
(3) Exception for certain property and projects already in
process.--For exclusion of certain property and projects
already in process, see section 48D(d) of the Internal Revenue
Code of 1986 (as added by this section).
SEC. 136106. EXTENSION AND MODIFICATION OF CREDIT FOR CARBON OXIDE
SEQUESTRATION.
(a) Modification of Carbon Oxide Capture Requirements.--Section
45Q(d) is amended to read as follows:
``(d) Qualified Facility.--
``(1) In general.--For purposes of this section, the term
`qualified facility' means a facility which captures--
``(A) in the case of a direct air capture facility,
not less than 1,000 metric tons of qualified carbon
oxide during the taxable year,
``(B) in the case of an electricity generating
facility, not less than 18,750 metric tons of qualified
carbon oxide during the taxable year and not less than
75 percent by mass of the carbon oxide that would
otherwise be released into the atmosphere by such
facility during such taxable year, and
``(C) in the case of any other facility, not less
than 12,500 metric tons of qualified carbon oxide
during the taxable year.
``(2) Termination rule.--The term `qualified facility'
means any industrial facility or direct air capture facility--
``(A) the construction of which begins before
January 1, 2032, and
``(B) either--
``(i) the construction of carbon capture
equipment of which begins before such date, or
``(ii) the original planning and design of
which includes installation of carbon capture
equipment.''.
(b) Determination of Applicable Dollar Amount.--
(1) In general.--Section 45Q(b)(1) is amended by striking
subparagraph (B) and by inserting after subparagraph (A) the
following new subparagraphs:
``(B) Special rule for direct air capture
facilities.--For any qualified facility described in
subsection (d)(1)(A), the construction of which begins
after December 31, 2021, the applicable dollar amount
shall be an amount equal to the applicable dollar
amount otherwise determined with respect to such
facility under subparagraph (A), except that such
subparagraph shall be applied--
``(i) in clause (i)(I) of such
subparagraph, by substituting `$36' for `$17',
and
``(ii) in clause (i)(II) of such
subparagraph, by substituting `$26' for `$12'.
``(C) Applicable dollar amount for additional
carbon capture equipment.--In the case of any qualified
facility the construction of which begins before
January 1, 2022, if any additional carbon capture
equipment is installed at such facility and
construction of such equipment began after December 31,
2021, the applicable dollar amount shall be an amount
equal to the applicable dollar amount otherwise
determined under subparagraph (A), except that such
subparagraph shall be applied by substituting `carbon
capture equipment' for `qualified facility' each place
it appears.''.
(2) Conforming amendments.--
(A) Section 45Q(b)(1)(A) is amended by striking
``The applicable dollar amount'' and inserting ``Except
as provided in subparagraph (B), the applicable dollar
amount''.
(B) Section 45Q(b)(1)(D), as redesignated by
subparagraph (A), is amended by striking ``subparagraph
(A)'' and inserting ``subparagraph (A), (B), or (C)''.
(C) Section 45Q(b)(2) is amended by inserting
``Subject to paragraph (3)'' before ``in the case''.
(c) Wage and Apprenticeship Requirements.--Section 45Q is amended
by redesignating subsection (h) as subsection (i) and inserting after
subsection (g) following new subsection:
``(h) Increased Credit Amount for Qualified Facilities and Carbon
Capture Equipment.--
``(1) In general.--In the case of any qualified facility
and any carbon capture equipment which satisfy the requirements
of paragraph (2), the amount of the credit determined under
subsection (a) shall be equal to such amount multiplied by 5
(determined without regard to this sentence).
``(2) Requirements.--The requirements described in this
subparagraph are that--
``(A) with respect to any qualified facility the
construction of which begins on or after the date that
is 60 days after the Secretary publishes guidance with
respect to the requirements of paragraphs (3) and (4),
as well as any carbon capture equipment placed in
service at such facility--
``(i) subject to subparagraph (B) of
paragraph (3), such facility and equipment
satisfy the requirements under subparagraph (A)
of such paragraph, and
``(ii) the construction of such facility
and equipment satisfy the requirements under
paragraph (4),
``(B) with respect to any carbon capture equipment
the construction of which begins after the date that is
60 days after the Secretary publishes guidance with
respect to the requirements of paragraphs (3) and (4),
and which is installed at a qualified facility the
construction of which began prior to such date--
``(i) subject to subparagraph (B) of
paragraph (3), such equipment satisfies the
requirements of subparagraphs (A) of such
paragraph, and
``(ii) the construction of such facility
and equipment satisfy the requirements under
paragraph (4), and
``(C) the construction of carbon capture equipment
begins prior to the date that is 60 days after the
Secretary publishes guidance with respect to the
requirements of paragraphs (3) and (4), and such
equipment is installed at a qualified facility the
construction of which begins prior to such date.
``(3) Prevailing wage requirements.--
``(A) In general.--The requirements described in
this subparagraph with respect to any qualified
facility and any carbon capture equipment placed in
service at such facility are that the taxpayer shall
ensure that any laborers and mechanics employed by
contractors and subcontractors in--
``(i) in the case of--
``(I) any qualified facility
described in subparagraph (A)(i) of
paragraph (2), the construction of such
facility and carbon capture equipment
placed in service at such facility, or
``(II) any carbon capture equipment
described in subparagraph (A)(ii) of
paragraph (2), the construction of such
equipment, and
``(ii) for the period of the taxable year
which is within the 12-year period beginning on
the date on which any carbon capture equipment
is originally placed in service at any
qualified facility (as described in paragraphs
(3)(A) and (4)(A) of subsection (a)), the
alteration or repair of such facility or such
equipment,
shall be paid wages at rates not less than the
prevailing rates for construction, alteration, or
repair of a similar character in the locality as most
recently determined by the Secretary of Labor, in
accordance with subchapter IV of chapter 31 of title
40, United States Code. For purposes of determining an
increased credit amount under paragraph (1) for a
taxable year, the requirement under clause (ii) of this
paragraph is applied to such taxable year in which the
alteration or repair of qualified facility occurs.
``(B) Correction and penalty related to failure to
satisfy wage requirements.--Rules similar to the rules
of clauses (i) through (iv) of section 45(b)(7)(B)
shall apply.
``(4) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(5) Regulations and guidance.--The Secretary shall issue
such regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this
subsection, including regulations or other guidance which
provides for requirements for recordkeeping or information
reporting for purposes of establishing the requirements of this
subsection.''.
(d) Increased Applicable Dollar Amount.--
(1) In general.--Section 45Q(b)(1) is amended--
(A) by amending clause (i) of subparagraph (A) to
read as follows:
``(i) for any taxable year beginning in a
calendar year after 2016 and before 2027--
``(I) for purposes of paragraph (3)
of subsection (a), $17 for each
calendar year during such period, and
``(II) for purposes of paragraph
(4) of such subsection, $12 for each
calendar year during such period,
and'', and
(B) in clause (ii)--
(i) in subclause (I), by striking ``$50''
and inserting ``the amount determined under
clause (i)(I) with respect to the qualified
facility'', and
(ii) in subclause (II), by striking ``$35''
and inserting ``the amount determined under
clause (i)(II) with respect to the qualified
facility''.
(e) Installation of Additional Carbon Capture Equipment on Certain
Facilities.--Section 45Q(b) is amended by redesignating paragraph (3)
as paragraph (4) and by inserting after paragraph (2) the following new
paragraph:
``(3) Installation of additional carbon capture equipment
on certain facilities.--In the case of a qualified facility
described in paragraph (1)(C), for purposes of determining the
amount of qualified carbon oxide which is captured by the
taxpayer, rules similar to rules of paragraph (2) shall apply
for purposes of subsection (a).''.
(f) Credit Reduced for Tax-exempt Bonds.--Section 45Q(f) is amended
by adding at the end the following new paragraph:
``(8) Credit reduced for tax-exempt bonds.--Rules similar
to the rule under section 45(b)(3) shall apply for purposes of
this section.''.
(g) Application of Section for Certain Carbon Capture Equipment.--
Section 45Q(g) is amended by inserting ``the earlier of January 1, 2023
and'' before ``the end of the calendar year''.
(h) Election.--Section 45Q(f) is amended by adding at the end the
following new paragraph:
``(9) Election.--For purposes of paragraphs (3) and (4) of
subsection (a), a person described in paragraph (3)(A)(ii) may
elect, at such time and in such manner as the Secretary may
prescribe, to have the 12-year period begin on the first day of
the first taxable year in which a credit under this section is
claimed with respect to carbon capture equipment which is
originally placed in service at a qualified facility on or
after the date of the enactment of the Bipartisan Budget Act of
2018 (after application of subsection (f)(6) where applicable)
if--
``(A) no taxpayer claimed a credit under this
section with respect to such carbon capture equipment
for any prior taxable year,
``(B) the qualified facility at which such carbon
capture equipment is placed in service is located in an
area affected by a federally-declared disaster (as
defined by section 165(i) (5)(A)) after the carbon
capture equipment is originally placed in service, and
``(C) such federally-declared disaster results in a
cessation of the operation of the qualified facility
after the carbon capture equipment is originally placed
in service.''.
(i) Effective Dates.--
(1) The amendments made by subsections (a), (b), (c), (d),
(e), (f), and (g) shall apply to facilities or equipment the
construction of which begins after December 31, 2021.
(2) The amendments made by subsection (h) shall apply to
carbon oxide captured and disposed of after December 31, 2021.
SEC. 136107. GREEN ENERGY PUBLICLY TRADED PARTNERSHIPS.
(a) In General.--Section 7704(d)(1)(E) is amended--
(1) by striking ``income and gains derived from the
exploration'' and inserting ``income and gains derived from--
``(i) the exploration'',
(2) by inserting ``or'' before ``industrial source'', and
(3) by striking ``, or the transportation or storage'' and
all that follows and inserting the following:
``(ii) the generation of electric power or
thermal energy exclusively using any qualified
energy resource (as defined in section
45(c)(1)),
``(iii) the operation of energy property
(as defined in section 48(a)(3), determined
without regard to any date by which the
construction of the facility is required to
begin),
``(iv) in the case of a facility described
in paragraph (3) or (7) of section 45(d)
(determined without regard to any placed in
service date or date by which construction of
the facility is required to begin), the
accepting or processing of open-loop biomass or
municipal solid waste,
``(v) the transportation or storage of any
fuel described in subsection (b), (c), (d), or
(e) of section 6426,
``(vi) the conversion of renewable biomass
(as defined in subparagraph (I) of section
211(o)(1) of the Clean Air Act (as in effect on
the date of the enactment of this clause)) into
renewable fuel (as defined in subparagraph (J)
of such section as so in effect), or the
storage or transportation of such fuel,
``(vii) the production, storage, or
transportation of any fuel which--
``(I) uses as its primary feedstock
carbon oxides captured from an
anthropogenic source or the atmosphere,
``(II) does not use as its primary
feedstock carbon oxide which is
deliberately released from naturally
occurring subsurface springs, and
``(III) is determined by the
Secretary to achieve a reduction of not
less than a 60 percent in lifecycle
greenhouse gas emissions (as defined in
section 211(o)(1)(H) of the Clean Air
Act, as in effect on the date of the
enactment of this clause) compared to
baseline lifecycle greenhouse gas
emissions (as defined in section
211(o)(1)(C) of such Act, as so in
effect), or
``(viii) a qualified facility (as defined
in section 45Q(d), without regard to any date
by which construction of the facility is
required to begin).''.
(b) Effective Date.--The amendments made by this section apply to
taxable years beginning after December 31, 2021.
SEC. 136108. ZERO-EMISSION NUCLEAR POWER PRODUCTION CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 45W. ZERO-EMISSION NUCLEAR POWER PRODUCTION CREDIT.
``(a) Amount of Credit.--For purposes of section 38, the zero-
emission nuclear power production credit for any taxable year is an
amount equal to the amount by which--
``(1) the product of--
``(A) 0.3 cents, multiplied by
``(B) the kilowatt hours of electricity--
``(i) produced by the taxpayer at a
qualified nuclear power facility, and
``(ii) sold by the taxpayer to an unrelated
person during the taxable year, exceeds
``(2) the reduction amount for such taxable year.
``(b) Definitions.--
``(1) Qualified nuclear power facility.--For purposes of
this section, the term `qualified nuclear power facility' means
any nuclear facility--
``(A) which is owned by the taxpayer and which uses
nuclear energy to produce electricity,
``(B) which is not an advanced nuclear power
facility as defined in subsection (d)(1) of section
45J, and
``(C) which is placed in service before the date of
the enactment of this section.
``(2) Reduction amount.--
``(A) In general.--For purposes of this section,
the term `reduction amount' means, with respect to any
qualified nuclear power facility for any taxable year,
the amount equal to the lesser of--
``(i) the amount determined under
subsection (a)(1), or
``(ii) the amount equal to 16 percent of
the excess of--
``(I) subject to subparagraph (B),
the gross receipts from any electricity
produced by such facility (including
any electricity services or products
provided in conjunction with the
electricity produced by such facility)
and sold to an unrelated person during
such taxable year, over
``(II) the amount equal to the
product of--
``(aa) 2.5 cents,
multiplied by
``(bb) the amount
determined under subsection
(a)(1)(B).
``(B) Treatment of certain receipts.--
``(i) In general.--The amount determined
under subparagraph (A)(ii)(I) shall include any
amount received by the taxpayer during the
taxable year with respect to the qualified
nuclear power facility from a zero-emission
credit program unless the amount received by
the taxpayer is subject to reduction--
``(I) by the full amount of the
credit determined under this section,
or
``(II) by any lesser amount if such
amount entirely offsets the amount
received from a zero-emission credit
program.
``(ii) Zero-emission credit program.--For
purposes of this subparagraph, the term `zero-
emission credit program' means any payments to
a qualified nuclear power facility as a result
of any Federal, State or local government
program for, in whole or in part, the zero-
emission, zero-carbon, or air quality
attributes of any portion of the electricity
produced by such facility.
``(3) Electricity.--For purposes of this section, the term
`electricity' means the energy produced by a qualified nuclear
power facility from the conversion of nuclear fuel into
electric power.
``(c) Other Rules.--
``(1) Inflation adjustment.--The 0.3 cent amount in
subsection (a)(1)(A) and the 2.5 cent amount in subsection
(b)(2)(A)(ii)(II)(aa) shall each be adjusted by multiplying
such amount by the inflation adjustment factor (as determined
under section 45(e)(2), as applied by substituting `calendar
year 2022' for `calendar year 1992' in subparagraph (B)
thereof) for the calendar year in which the sale occurs. If the
0.3 cent amount as increased under this paragraph is not a
multiple of 0.05 cent, such amount shall be rounded to the
nearest multiple of 0.05 cent. If the 2.5 cent amount as
increased under this paragraph is not a multiple of 0.1 cent,
such amount shall be rounded to the nearest multiple of 0.1
cent.
``(2) Special rules.--Rules similar to the rules of
paragraphs (1), (3), (4), and (5) of section 45(e) shall apply
for purposes of this section.
``(3) Ultimate purchaser.--For purposes of this section,
electricity produced by the taxpayer shall be treated as sold
to an unrelated person if the ultimate purchaser of such
electricity is unrelated to such taxpayer.
``(d) Wage Requirements.--
``(1) Increased credit amount for qualified nuclear power
facilities.--In the case of any qualified nuclear power
facility which satisfies the requirements of paragraph (2), the
amount of the credit determined under subsection (a) shall be
equal to such amount multiplied by 5 (determined without regard
to this sentence).
``(2) Prevailing wage requirements.--
``(A) In general.--The taxpayer shall ensure that
any laborers and mechanics employed by contractors and
subcontractors in the alteration or repair of a
facility shall be paid wages at rates not less than the
prevailing rates for alteration or repair of a similar
character in the locality as most recently determined
by the Secretary of Labor, in accordance with
subchapter IV of chapter 31 of title 40, United States
Code.
``(B) Correction and penalty related to failure to
satisfy wage requirements.--Rules similar to the rules
of clauses (i) through (iv) of section 45(b)(7)(B)
shall apply.
``(3) Regulations and guidance.--The Secretary shall issue
such regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this
subsection, including regulations or other guidance which
provides for requirements for recordkeeping or information
reporting for purposes of establishing the requirements of this
subsection.
``(e) Termination.--This section shall not apply to taxable years
beginning after December 31, 2027.''.
(b) Conforming Amendments.--
(1) Section 38(b) of the Internal Revenue Code of 1986 is
amended--
(A) in paragraph (32), by striking ``plus'' at the
end,
(B) in paragraph (33), by striking the period at
the end and inserting ``, plus'', and
(C) by adding at the end the following new
paragraph:
``(34) the zero-emission nuclear power production credit
determined under section 45W(a).''.
(2) The table of sections for subpart D of part IV of
subchapter A of chapter 1 of such Code is amended by adding at
the end the following new item:
``Sec. 45W. Zero-emission nuclear power production credit.''.
(c) Elective Payment of Credit.--Section 6417(b), as amended by the
preceding provisions of this Act, is amended by adding at the end the
following new paragraph:
``(7) The zero-emission nuclear power production credit
determined under section 45W.''.
(d) Effective Date.--This section shall apply to electricity
produced and sold after December 31, 2021, in taxable years beginning
after such date.
PART 2--RENEWABLE FUELS
SEC. 136201. EXTENSION OF INCENTIVES FOR BIODIESEL, RENEWABLE DIESEL
AND ALTERNATIVE FUELS.
(a) Biodiesel and Renewable Diesel Credit.--Section 40A(g) is
amended by striking ``December 31, 2022'' and inserting ``December 31,
2026''.
(b) Biodiesel Mixture Credit.--
(1) In general.--Section 6426(c)(6) is amended by striking
``December 31, 2022'' and inserting ``December 31, 2026''.
(2) Fuels not used for taxable purposes.--Section
6427(e)(6)(B) is amended by striking ``December 31, 2022'' and
inserting ``December 31, 2026''.
(c) Alternative Fuel Credit.--Section 6426(d)(5) is amended by
striking ``December 31, 2021'' and inserting ``December 31, 2026''.
(d) Alternative Fuel Mixture Credit.--Section 6426(e)(3) is amended
by striking ``December 31, 2021'' and inserting ``December 31, 2026''.
(e) Payments for Alternative Fuels.--Section 6427(e)(6)(C) is
amended by striking ``December 31, 2021'' and inserting ``December 31,
2026''.
(f) Effective Date.--The amendments made by this section shall
apply to fuel sold or used after December 31, 2021.
SEC. 136202. EXTENSION OF SECOND GENERATION BIOFUEL INCENTIVES.
(a) In General.--Section 40(b)(6)(J)(i) is amended by striking
``2022'' and inserting ``2027''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to qualified second generation biofuel production after December
31, 2021.
SEC. 136203. SUSTAINABLE AVIATION FUEL CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by inserting after section 40A the following new section:
``SEC. 40B. SUSTAINABLE AVIATION FUEL CREDIT.
``(a) In General.--For purposes of section 38, the sustainable
aviation fuel credit for the taxable year is, with respect to any sale
or use of a qualified mixture which occurs during such taxable year, an
amount equal to the product of--
``(1) the number of gallons of sustainable aviation fuel in
such mixture, multiplied by
``(2) the sum of--
``(A) $1.25, plus
``(B) the applicable supplementary amount with
respect to such sustainable aviation fuel.
``(b) Applicable Supplementary Amount.--For purposes of this
section, the term `applicable supplementary amount' means, with respect
to any sustainable aviation fuel, an amount equal to $0.01 for each
percentage point by which the lifecycle greehouse gas emissions
reduction percentage with respect to such fuel exceeds 50 percent. In
no event shall the applicable supplementary amount determined under
this subsection exceed $0.50.
``(c) Qualified Mixture.--For purposes of this section, the term
`qualified mixture' means a mixture of sustainable aviation fuel and
kerosene if--
``(1) such mixture is produced by the taxpayer in the
United States,
``(2) such mixture is used by the taxpayer (or sold by the
taxpayer for use) in an aircraft,
``(3) such sale or use is in the ordinary course of a trade
or business of the taxpayer, and
``(4) the transfer of such mixture to the fuel tank of such
aircraft occurs in the United States.
``(d) Sustainable Aviation Fuel.--For purposes of this section, the
term `sustainable aviation fuel' means liquid fuel which--
``(1) meets the requirements of--
``(A) ASTM International Standard D7566, or
``(B) the Fischer Tropsch provisions of ASTM
International Standard D1655, Annex A1,
``(2) is not derived from palm fatty acid distillates or
petroleum, and
``(3) has been certified in accordance with subsection (e)
as having a lifecycle greenhouse gas emissions reduction
percentage of at least 50 percent.
``(e) Lifecycle Greenhouse Gas Emissions Reduction Percentage.--For
purposes of this section, the term `lifecycle greenhouse gas emissions
reduction percentage' means, with respect to any sustainable aviation
fuel, the percentage reduction in lifecycle greenhouse gas emissions--
``(1) as defined in accordance with--
``(A) the most recent Carbon Offsetting and
Reduction Scheme for International Aviation which has
been adopted by the International Civil Aviation
Organization with the agreement of the United States,
or
``(B) any similar methodology which satisfies the
criteria under section 211(o)(1)(H) of the Clean Air
Act (42 U.S.C. 7545(o)(1)(H)), and
``(2) achieved by such fuel as compared with petroleum-
based jet fuel.
``(f) Registration of Sustainable Aviation Fuel Producers.--No
credit shall be allowed under this section with respect to any
sustainable aviation fuel unless the producer of such fuel is
registered with the Secretary under section 4101 and has provided such
other information with respect to such fuel as the Secretary may
require for purposes of carrying out this section.
``(g) Coordination With Credit Against Excise Tax.--The amount of
the credit determined under this section with respect to any
sustainable aviation fuel shall, under rules prescribed by the
Secretary, be properly reduced to take into account any benefit
provided with respect to such sustainable aviation fuel solely by
reason of the application of section 6426 or 6427(e).
``(h) Termination.--This section shall not apply to any sale or use
after December 31, 2026.''.
(b) Credit Made Part of General Business Credit.-- Section 38(b) is
amended by striking ``plus'' at the end of paragraph (33), by striking
the period at the end of paragraph (34) and inserting ``, plus'', and
by inserting after paragraph (34) the following new paragraph:
``(35) the sustainable aviation fuel credit determined
under section 40B.''.
(c) Coordination With Biodiesel Incentives.--
(1) In general.--Section 40A(d)(1) is amended by inserting
``or 40B'' after ``determined under section 40''.
(2) Conforming amendment.--Section 40A(f) is amended by
striking paragraph (4).
(d) Sustainable Aviation Fuel Added to Credit for Alcohol Fuel,
Biodiesel, and Alternative Fuel Mixtures.--
(1) In general.--Section 6426 is amended by adding at the
end the following new subsection:
``(k) Sustainable Aviation Fuel Credit.--
``(1) In general.--For purposes of this section, the
sustainable aviation fuel credit for the taxable year is, with
respect to any sale or use of a qualified mixture, an amount
equal to the product of--
``(A) the number of gallons of sustainable aviation
fuel in such mixture, multiplied by
``(B) the sum of--
``(i) $1.25, plus
``(ii) the applicable supplementary amount
with respect to such sustainable aviation fuel.
``(2) Applicable supplementary amount.--For purposes of
this subsection, the term `applicable supplementary amount' has
the meaning given such term in section 40B(b).
``(3) Other definitions.--Any term used in this subsection
which is also used in section 40B shall have the meaning given
such term by section 40B.
``(4) Registration requirement.--For purposes of this
subsection, rules similar to the rules of section 40B(f) shall
apply.''.
(2) Conforming amendments.--
(A) Section 6426 is amended--
(i) in subsection (a)(1), by striking ``and
(e)'' and inserting ``(e), and (k)'', and
(ii) in subsection (h), by striking ``under
section 40 or 40A'' and inserting ``under
section 40, 40A, or 40B''.
(B) Section 6427(e)(6) is amended by striking the
``and'' at the end of subparagraph (C), by striking the
period at the end of subparagraph (D) and inserting ``,
and'', and by adding at the end the following new
subparagraph:
``(E) any qualified mixture of sustainable aviation
fuel (as defined in section 6426(k)(3)) sold or used
after December 31, 2026.''.
(C) Section 6427(e) is amended in the heading by
striking ``or Alternative Fuel'' and inserting,
``Alternative Fuel, or Sustainable Aviation Fuel''.
(D) Section 6427(e)(1) is amended by inserting ``or
the sustainable aviation fuel mixture credit'' after
``alternative fuel mixture credit''.
(E) Section 4101(a)(1) is amended by inserting
``every person producing sustainable aviation fuel (as
defined in section 40B or section 6426(k)(3)),'' before
``and every person producing second generation
biofuel''.
(e) Guidance.--Under rules prescribed by the Secretary of the
Treasury (or the Secretary's delegate), the amount of the credit
allowed under section 40B of the Internal Revenue Code of 1986 (as
added by this subsection) shall be properly reduced to take into
account any benefit provided with respect to sustainable aviation fuel
(as defined in such section 40B) by reason of the application of
section 6426 or section 6427(e).
(f) Amount of Credit Included in Gross Income.--Section 87 is
amended by striking ``and'' in paragraph (1), by striking the period at
the end of paragraph (2) and inserting ``, and'', and by adding at the
end the following new paragraph:
``(3) the sustainable aviation fuel credit determined with
respect to the taxpayer for the taxable year under section
40B(a).''.
(g) Effective Date.--The amendments made by this section shall
apply to fuel sold or used after December 31, 2022.
SEC. 136204. CLEAN HYDROGEN.
(a) Credit for Production of Clean Hydrogen.--
(1) In general.--Subpart D of part IV of subchapter A of
chapter 1 is amended by adding at the end the following new
section:
``SEC. 45X. CREDIT FOR PRODUCTION OF CLEAN HYDROGEN.
``(a) Amount of Credit.--For purposes of section 38, the clean
hydrogen production credit for any taxable year is an amount equal to
the product of--
``(1) the applicable amount, multiplied by
``(2) the kilograms of qualified clean hydrogen produced by
the taxpayer during such taxable year at a qualified clean
hydrogen production facility during the 10-year period
beginning on the date such facility was originally placed in
service.
``(b) Applicable Amount.--
``(1) In general.--For purposes of subsection (a)(1), the
applicable amount shall be an amount equal to the applicable
percentage of $0.60. If any amount as determined under the
preceding sentence is not a multiple of 0.1 cent, such amount
shall be rounded to the nearest multiple of 0.1 cent.
``(2) Applicable percentage.--For purposes of paragraph
(1), the term `applicable percentage' shall be determined as
follows:
``(A) In the case of any qualified clean hydrogen
which is produced by a facility that is placed in
service before January 1, 2027 through a process that
results in a lifecycle greenhouse gas emissions rate
of--
``(i) not greater than 6 kilograms of CO2e
per kilogram of hydrogen, and
``(ii) not less than 4 kilograms of CO2e
per kilogram of hydrogen,
the applicable percentage shall be 15 percent.
``(B) In the case of any qualified clean hydrogen
which is produced through a process that results in a
lifecycle greenhouse gas emissions rate of--
``(i) less than 4 kilograms of CO2e per
kilogram of hydrogen, and
``(ii) not less than 2.5 kilograms of CO2e
per kilogram of hydrogen,
the applicable percentage shall be 20 percent.
``(C) In the case of any qualified clean hydrogen
which is produced through a process that results in a
lifecycle greenhouse gas emissions rate of--
``(i) less than 2.5 kilograms of CO2e per
kilogram of hydrogen, and
``(ii) not less than 1.5 kilograms of CO2e
per kilogram of hydrogen,
the applicable percentage shall be 25 percent.
``(D) In the case of any qualified clean hydrogen
which is produced through a process that results in a
lifecycle greenhouse gas emissions rate of--
``(i) less than 1.5 kilograms of CO2e per
kilogram of hydrogen, and
``(ii) not less than 0.45 kilograms of CO2e
per kilogram of hydrogen,
the applicable percentage shall be 33.4 percent.
``(E) In the case of any qualified clean hydrogen
which is produced through a process that results in a
lifecycle greenhouse gas emissions rate of less than
0.45 kilograms of CO2e per kilogram of hydrogen, the
applicable percentage shall be 100 percent.
``(3) Inflation adjustment.--The $0.60 amount in paragraph
(1) shall be adjusted by multiplying such amount by the
inflation adjustment factor (as determined under section
45(e)(2), determined by substituting `2020' for `1992' in
subparagraph (B) thereof) for the calendar year in which the
qualified clean hydrogen is produced. If any amount as
increased under the preceding sentence is not a multiple of 0.1
cent, such amount shall be rounded to the nearest multiple of
0.1 cent.
``(c) Definitions.--For purposes of this section--
``(1) Lifecycle greenhouse gas emissions.--
``(A) In general.--Subject to subparagraph (B), the
term `lifecycle greenhouse gas emissions' has the same
meaning given such term under subparagraph (H) of
section 211(o)(1) of the Clean Air Act (42 U.S.C.
7545(o)(1)), as in effect on the date of enactment of
this section.
``(B) GREET model.--The term `lifecycle greenhouse
gas emissions' shall only include emissions through the
point of production (well-to-gate), as determined under
the most recent Greenhouse gases, Regulated Emissions,
and Energy use in Transportation model (commonly
referred to as the `GREET model') developed by Argonne
National Laboratory, or a successor model (as
determined by the Secretary).
``(2) Qualified clean hydrogen.--
``(A) In general.--The term `qualified clean
hydrogen' means hydrogen which is produced through a
process that results in a lifecycle greenhouse gas
emissions rate of not greater than 6 kilograms of CO2e
per kilogram of hydrogen.
``(B) Additional requirements.--Such term shall not
include any hydrogen unless such hydrogen is produced--
``(i) in the United States (as defined in
section 638(1) or a possession of the United
States (as defined in section 638(2)),
``(ii) in the ordinary course of a trade or
business of the taxpayer, and
``(iii) for sale or use, as verified by an
unrelated third party of such production and
sale or use in such form or manner as the
Secretary may prescribe under subsection
(f)(2).
``(3) Qualified clean hydrogen production facility.--
``(A) In general.--The term `qualified clean
hydrogen production facility' means a facility owned by
the taxpayer which produces qualified clean hydrogen
and which meets the requirements of subparagraph (B).
``(B) Termination.--The term `qualified clean
hydrogen production facility' shall not include any
facility the construction of which begins after
December 31, 2028.
``(d) Special Rules.--
``(1) Treatment of facilities owned by more than 1
taxpayer.--Rules similar to the rules section 45(e)(3) shall
apply for purposes of this section.
``(2) Coordination with credit for carbon oxide
sequestration.--No credit shall be allowed under this section
with respect to any qualified clean hydrogen produced at a
facility which includes carbon capture equipment for which a
credit is allowed to any taxpayer under section 45Q for the
taxable year or any prior taxable year.
``(e) Increased Credit Amount for Qualified Clean Hydrogen
Production Facilities.--
``(1) In general.--In the case of any qualified clean
hydrogen production facility which satisfies the requirements
of paragraph (2), the amount of the credit determined under
subsection (a) with respect to qualified clean hydrogen
described in subsection (b)(2) shall be equal to such amount
multiplied by 5 (determined without regard to this sentence).
``(2) Requirements.--A facility meets the requirements of
this subparagraph if it is one of the following:
``(A) A facility--
``(i) the construction of which begins
prior to the date that is 60 days after the
Secretary publishes guidance with respect to
the requirements of paragraphs (3) and (4), and
``(ii) which meets the requirements of
paragraph (3) with respect to construction,
alteration, or repair of facilities which
occurs after such date.
``(B) A facility which satisfies the requirements
of paragraphs (3) and (4).
``(3) Prevailing wage requirements.--
``(A) In general.--The requirements described in
this subparagraph with respect to any qualified clean
hydrogen production facility are that the taxpayer
shall ensure that any laborers and mechanics employed
by contractors and subcontractors in--
``(i) the construction of such facility,
and
``(ii) for the period of the taxable year
which is within the 10-year period beginning on
the date the facility was originally placed in
service, the alteration or repair of such
facility,
shall be paid wages at rates not less than the
prevailing rates for construction, alteration, or
repair of a similar character in the locality as most
recently determined by the Secretary of Labor, in
accordance with subchapter IV of chapter 31 of title
40, United States Code. For purposes of determining an
increased credit amount under paragraph (1) for a
taxable year, the requirement under clause (ii) of this
paragraph is applied to such taxable year in which the
alteration or repair of qualified facility occurs.
``(B) Correction and penalty related to failure to
satisfy wage requirements.--Rules similar to the rules
of clauses (i) through (iv) of section 45(b)(7)(B)
shall apply.
``(4) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(5) Regulations and guidance.--The Secretary shall issue
such regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this
subsection, including regulations or other guidance which
provides for requirements for recordkeeping or information
reporting for purposes of establishing the requirements of this
subsection.
``(f) Regulations.--Not later than 1 year after the date of
enactment of this section, the Secretary shall issue regulations or
other guidance to carry out the purposes of this section, including
regulations or other guidance--
``(1) for determining lifecycle greenhouse gas emissions,
and
``(2) which require verification by unrelated third parties
of the production and sale or use of qualified clean hydrogen
with respect to which credit is otherwise allowed under this
section.''.
(2) Elective payment of credit.--
(A) In general.--Section 6417(b), as amended by the
preceding provisions of this Act, is amended by adding
at the end the following new paragraph:
``(8) So much of the the credit for production of clean
hydrogen determined under section 45X as is attributable to
qualified clean hydrogen production facilities which are
originally placed in service after December 31, 2011, and with
respect to which an election is made under subsection
(c)(3).''.
(B) Election.--Section 6417(c)(3), as amended by
the preceding provisions of this Act, is amended by
adding at the end the following new subparagraph:
``(D) Credit for production of clean hydrogen.--In
the case of the credit described in subsection (b)(8),
any election under this subsection shall--
``(i) apply separately with respect to each
qualified clean hydrogen production facility,
``(ii) be made for the taxable year in
which the facility is placed in service (or
within 90 days of date of enactment in the case
of facilities placed in service before December
31, 2021),
``(iii) shall apply to such taxable year
and all subsequent taxable years with respect
to such facility.''.
(3) Credit reduced for tax-exempt bonds.--Section 45X(d),
as added by this section, is amended by adding at the end the
following new paragraph:
``(3) Credit reduced for tax-exempt bonds.--Rules similar
to the rule under section 45(b)(3) shall apply for purposes of
this section.''.
(4) Conforming amendments.--
(A) Section 38(b) is amended--
(i) in paragraph (34), by striking ``plus''
at the end,
(ii) in paragraph (35), by striking the
period at the end and inserting ``, plus'', and
(iii) by adding at the end the following
new paragraph:
``(36) the clean hydrogen production credit determined
under section 45X(a).''.
(B) The table of sections for subpart D of part IV
of subchapter A of chapter 1 amended by adding at the
end the following new item:
``Sec. 45X. Credit for production of clean hydrogen.''.
(5) Effective dates.--
(A) The amendments made by paragraphs (1), (2), and
(4) of this subsection shall apply to hydrogen produced
after December 31, 2021.
(B) The amendment made by paragraph (3) shall apply
to facilities the construction of which begins after
December 31, 2021.
(b) Credit for Electricity Produced From Renewable Resources
Allowed if Electricity Is Used to Produce Clean Hydrogen.--
(1) In general.--Section 45(e) is amended by adding at the
end the following new paragraph:
``(13) Special rule for electricity used at a qualified
clean hydrogen production facility.--Electricity produced by
the taxpayer shall be treated as sold by such taxpayer to an
unrelated person during the taxable year if such electricity is
used during such taxable year by the taxpayer or a person
related to the taxpayer at a qualified clean hydrogen
production facility (as defined in section 45X(c)(3)) to
produce qualified clean hydrogen (as defined in section
45X(c)(2)) during the 10 year period after such facility is
placed in service. The Secretary shall issue such regulations
or other guidance as the Secretary determines appropriate to
carry out the purposes of this paragraph, including regulations
or other guidance to require verification by unrelated third
parties of the production and use of electricity to which this
paragraph applies.''.
(2) Effective date.--The amendment made by this subsection
shall apply to electricity produced after December 31, 2021.
(c) Election to Treat Clean Hydrogen Production Facilities as
Energy Property.--
(1) In general.--Section 48(a) is amended by adding at the
end the following new paragraph:
``(16) Election to treat clean hydrogen production
facilities as energy property.--
``(A) In general.--In the case of any qualified
property (as defined in paragraph (5)(D)) which is part
of a specified clean hydrogen production facility--
``(i) such property shall be treated as
energy property for purposes of this section,
and
``(ii) the energy percentage with respect
to such property is--
``(I) in the case of a facility
which is designed and reasonably
expected to produce qualified clean
hydrogen which is described in a
subparagraph (A) of section 45X(b)(2),
0.9 percent,
``(II) in the case of a facility
which is designed and reasonably
expected to produce qualified clean
hydrogen which is described in a
subparagraph (B) of such section, 1.2
percent,
``(III) in the case of a facility
which is designed and reasonably
expected to produce qualified clean
hydrogen which is described in a
subparagraph (C) of such section, 1.5
percent,
``(IV) in the case of a facility
which is designed and reasonably
expected to produce qualified clean
hydrogen which is described in a
subparagraph (D) of such section, 2
percent, and
``(V) in the case of a facility
which is designed and reasonably
expected to produce qualified clean
hydrogen which is described in
subparagraph (E) of such section, 6
percent.
``(B) Denial of production credit.--No credit shall
be allowed under section 45X or section 45Q for any
taxable year with respect to any specified clean
hydrogen production facility or any carbon capture
equipment included at such facility.
``(C) Specified clean hydrogen production
facility.--For purposes of this paragraph, the term
`specified clean hydrogen production facility' means
any qualified clean hydrogen production facility (as
defined in section 45X(c)(3)) or any portion of such
facility--
``(i) which is placed in service after
December 31, 2021, and
``(ii) with respect to which--
``(I) no credit has been allowed
under section 45X or 45Q, and
``(II) the taxpayer makes an
irrevocable election to have this
paragraph apply.
``(D) Qualified clean hydrogen.--For purposes of
this paragraph, the term `qualified clean hydrogen' has
the meaning given such term by section 45X(c)(2).
``(E) Regulations.--The Secretary shall issue such
regulations or other guidance as the Secretary
determines necessary or appropriate to carry out the
purposes of this section, including regulations or
other guidance which--
``(i) requires verification by one or more
unrelated third parties that the facility
produces hydrogen which is consistent with the
hydrogen that such facility was designed and
expected to produce under subparagraph (A)(ii),
and
``(ii) recaptures so much of any credit
allowed under this section as exceeds the
amount of the credit which would have been
allowed if the expected production were
consistent with the actual verified production
(or all of the credit so allowed in the absence
of such verification).''.
(2) Effective date.--The amendments made by this subsection
shall apply to property placed in service after December 31,
2021 and, for any property the construction of which begins
prior to January 1, 2022, only to the extent of the basis
thereof attributable to the construction, reconstruction, or
erection after December 31, 2021.
(d) Termination of Excise Tax Credit for Hydrogen.--
(1) In general.--Section 6426(d)(2) is amended by striking
subparagraph (D) and by redesignating subparagraphs (E), (F),
and (G) as subparagraphs (D), (E), and (F), respectively.
(2) Conforming amendment.--Section 6426(e)(2) is amended by
striking ``(F)'' and inserting ``(E)''.
(3) Effective date.--The amendments made by this subsection
shall apply to fuel sold or used after December 31, 2021.
PART 3--GREEN ENERGY AND EFFICIENCY INCENTIVES FOR INDIVIDUALS
SEC. 136301. EXTENSION, INCREASE, AND MODIFICATIONS OF NONBUSINESS
ENERGY PROPERTY CREDIT.
(a) Extension of Credit.--Section 25C(g)(2) is amended by striking
``December 31, 2021'' and inserting ``December 31, 2031''.
(b) Allowance of Credit.--Section 25C(a) is amended to read as
follows:
``(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this chapter
for the taxable year an amount equal to 30 percent of the sum of--
``(1) the amount paid or incurred by the taxpayer for
qualified energy efficiency improvements installed during such
taxable year, and
``(2) the amount of the residential energy property
expenditures paid or incurred by the taxpayer during such
taxable year.''.
(c) Application of Annual Limitation in Lieu of Lifetime
Limitation.--Section 25C(b) is amended to read as follows:
``(b) Limitations.--
``(1) In general.--The credit allowed under this section
with respect to any taxpayer for any taxable year shall not
exceed $1,200.
``(2) Energy property.--The credit allowed under this
subsection by reason of subsection (a)(1) with respect to any
taxpayer for any taxable year shall not exceed, with respect to
any item of qualified energy property, $600.
``(3) Windows.--The credit allowed under this section by
reason of subsection (a)(1) with respect to any taxpayer for
any taxable year shall not exceed, in the aggregate with
respect to all exterior windows and skylights, $600.
``(4) Doors.--The credit allowed under this section by
reason of subsection (a)(1) with respect to any taxpayer for
any taxable year shall not exceed--
``(A) $250 in the case of any exterior door, and
``(B) $500 in the aggregate with respect to all
exterior doors.
``(5) Certain property excluded from limitation.--Amounts
paid or incurred for property described in clause (i) or (ii)
of subsection (d)(2)(A) or subsection (d)(2)(B) shall not be
subject to the limitations in paragraphs (1) and (2) or
factored in for purposes of calculating the limitation under
such paragraph.''.
(d) Modifications Related to Qualified Energy Efficiency
Improvements.--
(1) Standards for energy efficient building envelope
components.--Section 25C(c)(2) is amended by striking ``meets--
'' and all that follows through the period at the end and
inserting the following: ``meets--
``(A) in the case of an exterior window or
skylight, Energy Star most efficient certification
requirements
``(B) in the case of any other component, the
prescriptive criteria for such component established by
the most recent International Energy Conservation Code
standard in effect as of the beginning of the calendar
year which is 2 years prior to the calendar year in
which such component is placed in service.''.
(2) Roofs not treated as building envelope components.--
Section 25C(c)(3) is amended by adding ``and'' at the end of
subparagraph (B), by striking ``, and'' at the end of
subparagraph (C) and inserting a period, and by striking
subparagraph (D).
(3) Air sealing insulation added to definition of building
envelope component.--Section 25C(c)(3)(A) is amended by
striking ``material or system'' and inserting ``material or
system, including air sealing material or system,''.
(e) Modification of Residential Energy Property Expenditures.--
Section 25C(d) is amended to read as follows:
``(d) Residential Energy Property Expenditures.--For purposes of
this section--
``(1) In general.--The term `residential energy property
expenditures' means expenditures made by the taxpayer for
qualified energy property which is--
``(A) installed on or in connection with a dwelling
unit located in the United States and used as a
residence by the taxpayer, and
``(B) originally placed in service by the taxpayer.
Such term includes expenditures for labor costs properly
allocable to the onsite preparation, assembly, or original
installation of the property.
``(2) Qualified energy property.--The term `qualified
energy property' means:
``(A) Any of the following which meet or exceed the
highest efficiency tier (not including any advanced
tier) established by the Consortium for Energy
Efficiency which is in effect as of the beginning of
the calendar year in which the property is placed in
service:
``(i) An electric heat pump water heater.
``(ii) An electric heat pump.
``(iii) A central air conditioner.
``(iv) A natural gas, propane, or oil water
heater.
``(v) A natural gas, propane, or oil
furnace or hot water boiler.
``(B) A biomass stove--
``(i) which uses the burning of biomass
fuel to heat a dwelling unit located in the
United States and used as a residence by the
taxpayer, or to heat water for use in such a
dwelling unit, and
``(ii) which has a thermal efficiency
rating of at least 75 percent (measured by the
higher heating value of the fuel).
``(C) Any oil furnace or hot water boiler which--
``(i) is placed in service after December
31, 2021 and before January 1, 2027 and meets
or exceeds 2021 Energy Star efficiency criteria
and is rated by the manufacturer for use with
eligible fuel blends of 20 percent or more, or
``(ii) is placed in service after December
31, 2026 and achieves an annual fuel
utilization efficiency rate of not less than 90
and is rated by the manufacturer for use with
eligible fuel blends of 50 percent or more.
``(3) Eligible fuel.--For purposes of paragraph (2), the
term `eligible fuel' means biodiesel and renewable diesel
(within the meaning of section 40A) and second generation
biofuel (within the meaning of section 40).''.
(f) Home Energy Audits.--
(1) In general.--Section 25C(a) is amended by striking
``and'' at the end of paragraph (1), by striking the period at
the end of paragraph (2) and inserting ``, and'', and by adding
at the end the following new paragraph:
``(3) 30 percent of the amount paid or incurred by the
taxpayer during the taxable year for home energy audits.''.
(2) Limitation.--Section 25C(b), as amended by subsection
(c), is amended adding at the end the following new paragraph:
``(5) Home energy audits.--
``(A) Dollar limitation.--The amount of the credit
allowed under this section by reason of subsection
(a)(3) shall not exceed $150.
``(B) Substantiation requirement.--No credit shall
be allowed under this section by reason of subsection
(a)(3) unless the taxpayer includes with the taxpayer's
return of tax such information or documentation as the
Secretary may require.''.
(3) Home energy audits.--
(A) In general.--Section 25C, as amended by
subsection (a), is amended by redesignating subsections
(e), (f), and (g), as subsections (f), (g), and (h),
respectively, and by inserting after subsection (d) the
following new subsection:
``(e) Home Energy Audits.--For purposes of this section, the term
`home energy audit' means an inspection and written report with respect
to a dwelling unit located in the United States and owned or used by
the taxpayer as the taxpayer's principal residence (within the meaning
of section 121) which--
``(1) identifies the most significant and cost-effective
energy efficiency improvements with respect to such dwelling
unit, including an estimate of the energy and cost savings with
respect to each such improvement, and
``(2) is conducted and prepared by a home energy auditor
that meets the certification or other requirements specified by
the Secretary (not later than 365 days after the date of the
enactment of this subsection) in regulations or other
guidance.''.
(B) Conforming amendment.--Section 1016(a)(33) is
amended by striking ``section 25C(f)'' and inserting
``section 25C(g)''.
(4) Lack of substantiation treated as mathematical or
clerical error.--Section 6213(g)(2) is amended--
(A) in subparagraph (P), by striking ``and'' at the
end,
(B) in subparagraph (Q), by striking the period at
the end and inserting ``, and'', and
(C) by adding at the end the following:
``(R) an omission of correct information or
documentation required under section 25C(b)(5)(B)
(relating to home energy audits) to be included on a
return.''.
(g) Identification Number Requirement.--
(1) In general.--Section 25C, as amended by subsections (a)
and (f), is amended by redesignating subsection (h) as
subsection (i) and by inserting after subsection (g) the
following new subsection:
``(h) Product Identification Number Requirement.--
``(1) In general.--No credit shall be allowed under
subsection (a) with respect to any item of specified property
placed in service after December 31, 2023, unless--
``(A) such item is produced by a qualified
manufacturer, and
``(B) the taxpayer includes the qualified product
identification number of such item on the return of tax
for the taxable year.
``(2) Qualified product identification number.--For
purposes of this section, the term `qualified product
identification number' means, with respect to any item of
specified property, the product identification number assigned
to such item by the qualified manufacturer pursuant to the
methodology referred to in paragraph (3).
``(3) Qualified manufacturer.--For purposes of this
section, the term `qualified manufacturer' means any
manufacturer of specified property which enters into an
agreement with the Secretary which provides that such
manufacturer will--
``(A) assign a product identification number to
each item of specified property produced by such
manufacturer utilizing a methodology that will ensure
that such number (including any alphanumeric) is unique
to each such item (by utilizing numbers or letters
which are unique to such manufacturer or by such other
method as the Secretary may provide),
``(B) label such item with such number in such
manner as the Secretary may provide, and
``(C) make periodic written reports to the
Secretary (at such times and in such manner as the
Secretary may provide) of the product identification
numbers so assigned and including such information as
the Secretary may require with respect to the item of
specified property to which such number was so
assigned.
``(4) Specified property.--For purposes of this subsection,
the term `specified property' means any qualified energy
property and any property described in subparagraph (B) or (C)
of subsection (c)(3).''.
(2) Omission of correct product identification number
treated as mathematical or clerical error.--Section 6213(g)(2),
as amended by the preceding provisions of this Act, is
amended--
(A) in subparagraph (Q), by striking ``and'' at the
end,
(B) in subparagraph (R), by striking the period at
the end and inserting ``, and'', and
(C) by adding at the end the following:
``(S) an omission of a correct product
identification number required under section 25C(h)
(relating to credit for nonbusiness energy property) to
be included on a return.''.
(h) Effective Dates.--
(1) In general.--Except as otherwise provided by this
subsection, the amendments made by this section shall apply to
property placed in service after December 31, 2021.
(2) Home energy audits.--The amendments made by subsection
(f) shall apply to amounts paid or incurred after December 31,
2021.
(3) Identification number requirement.--The amendments made
subsection (g) shall apply to property placed in service after
December 31, 2023.
SEC. 136302. RESIDENTIAL ENERGY EFFICIENT PROPERTY.
(a) Extension of Credit.--
(1) In general.--Section 25D(h) is amended by striking
``December 31, 2023'' and inserting ``December 31, 2033''.
(2) Application of phaseout.--Section 25D(g) is amended--
(A) by striking ``before January 1, 2023'' in
paragraph (2) and inserting ``before January 1, 2022'',
(B) by striking ``and'' at the end of paragraph
(2),
(C) by redesignating paragraph (3) as paragraph (5)
and by inserting after paragraph (2) the following new
paragraphs:
``(3) in the case of property placed in service after
December 31, 2021, and before January 1, 2032, 30 percent,
``(4) in the case of property placed in service after
December 31, 2031, and before January 1, 2033, 26 percent,
and'', and
(D) by striking ``December 31, 2022, and before
January 1, 2024'' in paragraph (5) (as so redesignated)
and inserting ``December 31, 2032, and before January
1, 2034''.
(b) Residential Energy Efficient Property Credit for Battery
Storage Technology.--
(1) In general.--Section 25D(a) is amended by striking
``and'' at the end of paragraph (5) and by inserting after
paragraph (6) the following new paragraph:
``(7) the qualified battery storage technology
expenditures,''.
(2) Qualified battery storage technology expenditure.--
Section 25D(d) is amended by adding at the end the following
new paragraph:
``(7) Qualified battery storage technology expenditure.--
The term `qualified battery storage technology expenditure'
means an expenditure for battery storage technology which--
``(A) is installed in connection with a dwelling
unit located in the United States and used as a
residence by the taxpayer, and
``(B) has a capacity of not less than 3 kilowatt
hours.''.
(c) Credit Made Refundable; Installer Requirements; Treatment of
Certain Possessions.--Section 25D is amended by redesignating
subsection (h) as subsection (k) and by inserting after subsection (g)
the following new subsections:
``(h) Credit Made Refundable for Taxable Years After 2023.--In the
case of any taxable year beginning after December 31, 2023, the credit
allowed under subsection (a) (excluding any credit carried forward from
a previous taxable year) shall be treated as a credit allowed under
subpart C (and not allowed under this subpart).
``(i) Requirement for Qualified Installer.--
``(1) In general.--No credit shall be allowed under this
section with respect to any property described in subsection
(a) placed in service after December 31, 2023 unless--
``(A) such property is installed by a qualified
installer, and
``(B) the taxpayer includes the qualified
installation identification number described in
paragraph (3) on the return of tax for the taxable
year.
``(2) Qualified installer.--
``(A) In general.--For purposes of this section,
the term `qualified installer' means an installer who
enters into an agreement with the Secretary which
provides that such installer will, with respect to
expenditures described in subsection (a) in connection
with the residence of a taxpayer--
``(i) provide the taxpayer with a qualified
installation identification number and a
written receipt of the purchase and
installation of such property in a manner
prescribed by the Secretary, and
``(ii) make periodic written reports to the
Secretary (in such manner as the Secretary may
provide) of installation identification numbers
assigned by the installer corresponding to such
expenditures, including such information as the
Secretary may require with respect to such
expenditures.
``(B) Installer deemed to meet requirement.--For
purposes of subparagraph (A), to the extent provided by
the Secretary, an installer may be deemed to meet the
requirement under clause (ii) of such subparagraph on
the basis of information available to the Secretary
which the Secretary determines is reasonably reliable
for purposes of determining the amount of qualified
expenditures under subsection (a) made by a taxpayer in
connection with a residence of such taxpayer.
``(3) Qualified installation identification number.--For
purposes of this section, the term `qualified installation
identification number' means a unique identification number
with respect to expenditures described in subsection (a) in
connection with a residence of a taxpayer that is installed by
a qualified installer.
``(4) Registration.--The Secretary may require such
information or registration of a qualified installer as the
Secretary deems necessary or appropriate for purposes of
preventing duplication, fraud, or improper claims with respect
to property described in subsection (a). Under regulations or
other guidance prescribed by the Secretary, the registration of
any person under this section may be denied, revoked, or
suspended if the Secretary determines that such denial,
revocation, or suspension is necessary to prevent duplication,
fraud, or improper claims with respect to property described in
subsection (a).
``(j) Treatment of Certain Possessions.--
``(1) Payments to possessions with mirror code tax
systems.--The Secretary shall pay to each possession of the
United States which has a mirror code tax system amounts equal
to the loss (if any) to that possession by reason of the
application of the provisions of this section. Such amounts
shall be determined by the Secretary based on information
provided by the government of the respective possession.
``(2) Payments to other possessions.--The Secretary shall
pay to each possession of the United States which does not have
a mirror code tax system amounts estimated by the Secretary as
being equal to the aggregate benefits (if any) that would have
been provided to residents of such possession by reason of the
provisions of this section if a mirror code tax system had been
in effect in such possession. The preceding sentence shall not
apply unless the respective possession has a plan which has
been approved by the Secretary under which such possession will
promptly distribute such payments to its residents.
``(3) Mirror code tax system; treatment of payments.--Rules
similar to the rules of paragraphs (3), (4), and (5) of section
21(h) shall apply for purposes of this section.''.
(d) Certain Expenditures Disallowed.--Section 25D is amended--
(1) in subsection (a), by adding ``and'' at the end of
paragraph (4), by striking the comma at the end of paragraph
(5) and inserting a period, and by striking paragraph (6), and
(2) in subsection (d), by striking paragraph (6).
(e) Carryforward of Unused Credit Disallowed.--Section 25D is
amended by striking subsection (c).
(f) Conforming Amendment.--Section 6213(g)(2), as amended by the
preceding provisions of this Act, is amended--
(1) in subparagraph (T), by striking ``and'' at the end,
(2) in subparagraph (U), by striking the period at the end
and inserting ``, and'', and
(3) by adding at the end the following:
``(V) an omission of a correct qualified
installation identification number required under
section 25D (relating to credit for residential energy
efficient property) to be included on a return.''.
(g) Effective Dates.--
(1) The amendments made by subsections (a), (b), (d), and
(f) shall apply to expenditures made after December 31, 2021.
(2) The amendments made by subsections (c) and (e) shall
apply to expenditures made after December 31, 2022.
SEC. 136303. ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION.
(a) Placed in Service Requirement.--Section 179D(c)(2) is amended
to read as follows:
``(2) Reference standard 90.1.--The term `Reference
Standard 90.1' means, with respect to any property, the more
recent of--
``(A) Standard 90.1-2007 published by the American
Society of Heating, Refrigerating, and Air Conditioning
Engineers and the Illuminating Engineering Society of
North America, or
``(B) the most recent Standard 90.1 published by
the American Society of Heating, Refrigerating, and Air
Conditioning Engineers and the Illuminating Engineering
Society of North America for which the Department of
Energy has issued a final determination and which has
been affirmed by the Secretary for purposes of this
section not later than the date that is 4 years before
the date such property is placed in service.''.
(b) Temporary Increase in Deduction, etc..--Section 179D is amended
by adding at the end the following:
``(i) Temporary Rules.--
``(1) Period of application.--The provisions of this
subsection shall apply only to taxable years beginning after
December 31, 2021, and before January 1, 2032.
``(2) Modification of efficiency standard.--Subsection
(c)(1)(D) shall be applied by substituting `25' for `50'.
``(3) Maximum amount of deduction.--
``(A) In general.--The deduction under subsection
(a) with respect to any building for any taxable year
shall not exceed the excess (if any) of--
``(i) the product of--
``(I) the applicable dollar value,
and
``(II) the square footage of the
building, over
``(ii) the aggregate amount of the
deductions under subsection (a) and paragraph
(6) with respect to the building for the 3
taxable years immediately preceding such
taxable year (or, in the case of any such
deduction allowable to a person other than the
taxpayer, for any taxable year ending during
the 4-taxable-year period ending with such
taxable year).
``(B) Applicable dollar value.--For purposes of
paragraph (3)(A)(i), the applicable dollar value shall
be an amount equal to $0.50 increased (but not above
$1.00) by $0.02 for each percentage point by which the
total annual energy and power costs for the building
are certified to be reduced by a percentage greater
than 25 percent.
``(C) Application of inflation adjustment.--
Subsection (g) shall be applied--
``(i) by substituting `2022' for `2020',
``(ii) by substituting `subsection
(i)(3)(B)' for `subsection (b) or subsection
(d)(1)(A)', and
``(iii) by substituting `2021' for `2019'.
``(D) Limitation to apply in lieu of current
limitation and partial allowance.--Subsections (b) and
(d)(1) shall not apply.
``(4) Increased credit amount for certain property.--
``(A) In general.--In the case of any property
which satisfies the requirements of subparagraph (B),
paragraph (3)(B) shall be applied by substituting
`$2.50' for `$0.50', `$.10' for `$.02', and `$5.00' for
`$1.00'.
``(B) Project requirements.--A project meets the
requirements of this subparagraph if it is one of the
following:
``(i) A building or qualified retrofit plan
the construction of which begins prior to 60
days after the Secretary publishes guidance
with respect to the requirements of paragraphs
(5) and (6).
``(ii) A building or qualified retrofit
plan the construction of which satisfies the
requirements of paragraphs (5) and (6).
``(5) Prevailing wage requirements.--
``(A) In general.--The requirements described in
this subparagraph with respect to any project are that
the taxpayer shall ensure that any laborers and
mechanics employed by contractors and subcontractors in
the construction of any property or with respect to
building modifications made as part of a qualified
retrofit plan shall be paid wages at rates not less
than the prevailing rates for construction, alteration,
or repair of a similar character in the locality as
most recently determined by the Secretary of Labor, in
accordance with subchapter IV of chapter 31 of title
40, United States Code.
``(B) Correction and penalty related to failure to
satisfy wage requirements.--Rules similar to the rules
of clauses (i) through (iv) of section 45(b)(7)(B)
shall apply.
``(6) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(7) Allocation of deduction by certain tax-exempt
entities.--
``(A) In general.--A specified tax-exempt entity
shall be treated in the same manner as a Federal,
State, or local government for purposes of applying
subsection (d)(4).
``(B) Specified tax-exempt entity.--For purposes of
this paragraph, the term `specified tax-exempt entity'
means--
``(i) the United States, any State or
political subdivision thereof, any possession
of the United States, or any agency or
instrumentality of any of the foregoing,
``(ii) an Indian tribal government (as
defined in section 48(e)(4)(F)(ii)) or Alaska
Native Corporation (as defined in section 3 of
the Alaska Native Claims Settlement Act (43
U.S.C. 1602(m)), and
``(iii) any organization exempt from tax
imposed by this chapter.
``(8) Alternative deduction for energy efficient retrofit
building property.--
``(A) In general.--In the case of a taxpayer which
elects (at such time and in such manner as the
Secretary may provide) the application of this
paragraph with respect to any qualified building, there
shall be allowed as a deduction for the taxable year
which includes the date of the qualifying final
certification with respect to the qualified retrofit
plan of such building, an amount equal to the lesser
of--
``(i) the excess described in paragraph (3)
(determined by substituting `energy usage
intensity' for `total annual energy and power
costs' in subparagraph (B) thereof), or
``(ii) the aggregate adjusted basis
(determined after taking into account all
adjustments with respect to such taxable year
other than the reduction under subsection (e))
of energy efficient retrofit building property
placed in service by the taxpayer pursuant to
such qualified retrofit plan.
``(B) Qualified retrofit plan.--For purposes of
this paragraph, the term `qualified retrofit plan'
means a written plan prepared by a qualified
professional which specifies modifications to a
building which, in the aggregate, are expected to
reduce such building's energy usage intensity by 25
percent or more in comparison to the baseline energy
usage intensity of such building. Such plan shall
provide for a qualified professional to--
``(i) as of any date during the 1-year
period ending on the date of the first
certification described in clause (ii), certify
the energy usage intensity of such building as
of such date,
``(ii) certify the status of property
installed pursuant to such plan as meeting the
requirements of clauses (ii) and (iii)
subparagraph (C), and
``(iii) as of any date that is more than 1
year after completion of the plan, certify the
energy usage intensity of such building as of
such date.
``(C) Energy efficient retrofit building
property.--For purposes of this paragraph, the term
`energy efficient retrofit building property' means
property--
``(i) with respect to which depreciation
(or amortization in lieu of depreciation) is
allowable,
``(ii) which is installed on or in any
qualified building,
``(iii) which is installed as part of--
``(I) the interior lighting
systems,
``(II) the heating, cooling,
ventilation, and hot water systems, or
``(III) the building envelope, and
``(iv) which is certified in accordance
with subparagraph (B)(ii) as meeting the
requirements of clauses (ii) and (iii).
``(D) Qualified building.--For purposes of this
paragraph, the term `qualified building' means any
building which--
``(i) is located in the United States, and
``(ii) was originally placed in service not
less than 5 years before the establishment of
the qualified retrofit plan with respect to
such building.
``(E) Qualifying final certification.--For purposes
of this paragraph, the term `qualifying final
certification' means, with respect to any qualified
retrofit plan, the certification described in
subparagraph (B)(iii) if the energy usage intensity
certified in such certification is not more than 75
percent of the baseline energy usage intensity of the
building.
``(F) Baseline energy usage intensity.--
``(i) In general.--The term `baseline
energy usage intensity' means the energy usage
intensity certified under subparagraph (B)(i),
as adjusted to take into account weather as
compared to the energy usage intensity
determined under subparagraph (B)(iii).
``(ii) Determination of adjustment.--For
purposes of clause (i), the adjustments
described in such clause shall be determined in
such manner as the Secretary may provide.
``(G) Other definitions.--For purposes of this
paragraph--
``(i) Energy usage intensity.--The term
`energy usage intensity' means the annualized,
measured site energy usage intensity determined
in accordance with such regulations or other
guidance as the Secretary may provide and
measured in British thermal units.
``(ii) Qualified professional.--The term
`qualified professional' means an individual
who is a licensed architect or a licenced
engineer and meets such other requirements as
the Secretary may provide.
``(H) Coordination with deduction otherwise allowed
under subsection (a).--
``(i) In general.--In the case of any
building with respect to which an election is
made under subparagraph (A), the term `energy
efficient commercial building property' shall
not include any energy efficient retrofit
building property with respect to which a
deduction is allowable under this paragraph.
``(ii) Certain rules not applicable.--
``(I) In general.--Except as
provided in subclause (II), subsection
(d) shall not apply for purposes of
this paragraph.
``(II) Allocation of deduction by
certain tax-exempt entities.--Rules
similar to subsection (d)(4)
(determined after application of
paragraph (5)) shall apply for purposes
of this paragraph.''.
(c) Application to Real Estate Investment Trust Earnings and
Profits.--Section 312(k)(3)(B) is amended--
(1) by striking ``for purposes of computing the earnings
and profits of a corporation'' and inserting the following:
``(i) In general.--For purposes of
computing the earnings and profits of a
corporation, except as provided in clause
(ii)'', and
(2) by adding at the end the following new clause:
``(ii) Special rule.--In the case of a
corporation that is a real estate investment
trust, any amount deductible under section 179D
shall be allowed in the year in which the
property giving rise to such deduction is
placed in service.''.
(d) Conforming Amendment.--Section 179D(d)(2) is amended by
striking ``not later than the date that is 2 years before the date that
construction of such property begins'' and inserting ``not later than
the date that is 4 years before the date such property is placed in
service''.
(e) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendment made by this section shall apply to
taxable years beginning after December 31, 2021.
(2) Alternative deduction for energy efficient retrofit
building property.--Paragraph (8) of section 179D(i) of the
Internal Revenue Code of 1986 (as added by this section), and
any other provision of such section solely for purposes of
applying such paragraph, shall apply to property placed in
service after December 31, 2021 (in taxable years ending after
such date) if such property is placed in service pursuant to
qualified retrofit plan (within the meaning of such section)
established after such date.
SEC. 136304. EXTENSION, INCREASE, AND MODIFICATIONS OF NEW ENERGY
EFFICIENT HOME CREDIT.
(a) Extension of Credit.--Section 45L(g) is amended by striking
``December 31, 2021'' and inserting ``December 31, 2031''.
(b) Increase in Credit Amounts.--Section 45L(a)(2) is amended to
read as follows:
``(2) Applicable amount.--For purposes of paragraph (1),
the applicable amount is an amount equal to--
``(A) in the case of a dwelling unit which is
eligible to participate in the Energy Star Residential
New Construction Program or the Energy Star
Manufactured New Homes program--
``(i) that is described in subsection
(c)(1)(A) (and not described in subsection
(c)(1)(B)), $2,500, and
``(ii) that is described in subsection
(c)(1)(B), $5000, and
``(B) in the case of a dwelling unit which is part
of a building eligible to participate in the Energy
Star Multifamily New Construction Program--
``(i) that is described in subsection
(c)(1)(A) (and not described in subsection
(c)(1)(B)), $500, and
``(ii) that is described in subsection
(c)(1)(B), $1000.''.
(c) Modification of Energy Saving Requirements.--Section 45L(c) is
amended to read as follows:
``(c) Energy Saving Requirements.--
``(1) In general.--A dwelling unit meets the energy saving
requirements of this subsection if--
``(A) such dwelling unit meets the requirements of
paragraph (2) or (3) (whichever is applicable), or
``(B) such dwelling unit is certified as a zero
energy ready home under the zero energy ready home
program of the Department of Energy (or any successor
program determined by the Secretary) as in effect on
January 1, 2022.
``(2) Single-family home requirements.--A dwelling unit
meets the requirements of this paragraph if--
``(A) such dwelling unit meets--
``(i) in the case of a dwelling unit
acquired before January 1, 2025, the Energy
Star Single-Family New Homes National Program
Requirements 3.1, and
``(ii) in the case of a dwelling unit
acquired after December 31, 2024, the Energy
Star Single-Family New Homes National Program
Requirements 3.2,
``(B) such dwelling unit meets the most recent
Energy Star Single-Family New Homes Program
Requirements applicable to the location of such
dwelling unit (as in effect on the latter of January 1,
2022 or January 1 of two calendar years prior to the
date the dwelling unit was acquired), or
``(C) such dwelling unit meets the most recent
Energy Star Manufactured Home National program
requirements as in effect on the latter of January 1,
2022 or January 1 of two calendar years prior to the
date such dwelling unit is acquired.
``(3) Multi-family home requirements.--A dwelling unit
meets the requirements of this paragraph if--
``(A) such dwelling unit meets the most recent
Energy Star Multifamily New Construction National
Program Requirements (as in effect on either January 1,
2022 or January 1 of three calendar years prior to the
date the dwelling was acquired, whichever is later),
and
``(B) such dwelling unit meets the most recent
Energy Star Multifamily New Construction Regional
Program Requirements applicable to the location of such
dwelling unit (as in effect on either January 1, 2022
or January 1 of three calendar years prior to the date
the dwelling was acquired, whichever is later).''.
(d) Prevailing Wage Requirement.--Section 45L is amended by
redesignating subsection (g) as subsection (h) and by inserting after
subsection (f) the following new subsection:
``(g) Prevailing Wage Requirement.--
``(1) In general.--In the case of a qualifying residence
described in subsection (b)(2)(B) meeting the prevailing wage
requirements of paragraph (2), the credit amount allowed with
respect to such residence shall be--
``(A) $2,500 in the case of a residence described
in subparagraph (A) of subsection (c)(1) (and not
described in subparagraph (B) of such subsection), and
``(B) $5,000 in the case of a residence described
in (c)(1)(B).
``(2) Prevailing wage requirements.--
``(A) In general.--The requirements described in
this paragraph with respect to any qualified residence
are that the taxpayer shall ensure that any laborers
and mechanics employed by contractors and
subcontractors in the construction of such residence
shall be paid wages at rates not less than the
prevailing rates for construction, alteration, or
repair of a similar character in the locality as most
recently determined by the Secretary of Labor, in
accordance with subchapter IV of chapter 31 of title
40, United States Code.
``(B) Correction and penalty related to failure to
satisfy wage requirements.--Rules similar to the rules
of clauses (i) through (iv) of section 45(b)(7)(B)
shall apply.
``(3) Regulations and guidance.--The Secretary shall issue
such regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this
subsection, including regulations or other guidance which
provides for requirements for recordkeeping or information
reporting for purposes of establishing the requirements of this
subsection.''.
(e) Effective Dates.--The amendments made by this section shall
apply to dwelling units acquired after December 31, 2021.
SEC. 136305. MODIFICATIONS TO INCOME EXCLUSION FOR CONSERVATION
SUBSIDIES.
(a) In General.--Section 136(a) is amended--
(1) by striking ``any subsidy provided'' and inserting
``any subsidy--
``(1) provided'',
(2) by striking the period at the end and inserting a
comma, and
(3) by adding at the end the following new paragraphs:
``(2) provided (directly or indirectly) by a public utility
to a customer, or by a State or local government to a resident
of such State or locality, for the purchase or installation of
any water conservation or efficiency measure,
``(3) provided (directly or indirectly) by a storm water
management provider to a customer, or by a State or local
government to a resident of such State or locality, for the
purchase or installation of any storm water management measure,
or
``(4) provided (directly or indirectly) by a State or local
government to a resident of such State or locality for the
purchase or installation of any wastewater management measure,
but only if such measure is with respect to the taxpayer's
principal residence.''.
(b) Conforming Amendments.--
(1) Definition of water conservation or efficiency measure
and storm water management measure.--Section 136(c) is
amended--
(A) by striking ``Energy Conservation Measure'' in
the heading thereof and inserting ``Definitions'',
(B) by striking ``In general'' in the heading of
paragraph (1) and inserting ``Energy conservation
measure'', and
(C) by redesignating paragraph (2) as paragraph (5)
and by inserting after paragraph (1) the following:
``(2) Water conservation or efficiency measure.--For
purposes of this section, the term `water conservation or
efficiency measure' means any evaluation of water use, or any
installation or modification of property, the primary purpose
of which is to reduce consumption of water or to improve the
management of water demand with respect to one or more dwelling
units.
``(3) Storm water management measure.--For purposes of this
section, the term `storm water management measure' means any
installation or modification of property primarily designed to
reduce or manage amounts of storm water with respect to one or
more dwelling units.
``(4) Wastewater management measure.--For purposes of this
section, the term `wastewater management measure' means any
installation or modification of property primarily designed to
manage wastewater (including septic tanks and cesspools) with
respect to one or more dwelling units.''.
(2) Definition of public utility.--Section 136(c)(5) (as
redesignated by paragraph (1)(C)) is amended by striking
subparagraph (B) and inserting the following:
``(B) Public utility.--The term `public utility'
means a person engaged in the sale of electricity,
natural gas, or water to residential, commercial, or
industrial customers for use by such customers.
``(C) Storm water management provider.--The term
`storm water management provider' means a person
engaged in the provision of storm water management
measures to the public.
``(D) Person.--For purposes of subparagraphs (B)
and (C), the term `person' includes the Federal
Government, a State or local government or any
political subdivision thereof, or any instrumentality
of any of the foregoing.''.
(3) Clerical amendments.--
(A) The heading for section 136 is amended--
(i) by inserting ``and water'' after
``energy'', and
(ii) by striking ``provided by public
utilities''.
(B) The item relating to section 136 in the table
of sections of part III of subchapter B of chapter 1 is
amended--
(i) by inserting ``and water'' after
``energy'', and
(ii) by striking ``provided by public
utilities''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts received after December 31, 2018.
(d) No Inference.--Nothing in this Act or the amendments made by
this Act shall be construed to create any inference with respect to the
proper tax treatment of any subsidy received directly or indirectly
from a public utility, a storm water management provider, or a State or
local government for any water conservation measure or storm water
management measure before January 1, 2019.
SEC. 136306. CREDIT FOR QUALIFIED WILDFIRE MITIGATION EXPENDITURES.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
is amended by inserting after section 27 the following new section:
``SEC. 28. QUALIFIED WILDFIRE MITIGATION EXPENDITURES.
``(a) In General.--There shall be allowed as a credit against the
tax imposed by this chapter for the taxable year an amount equal to 30
percent of the qualified wildfire mitigation expenditures paid or
incurred by the taxpayer during such taxable year with respect to real
property owned or leased by the taxpayer.
``(b) Qualified Wildfire Mitigation Expenditures.--For purposes of
this section--
``(1) In general.--The term `qualified wildfire mitigation
expenditures' means any specified wildfire mitigation
expenditure made pursuant to a qualified State wildfire
mitigation program of a State which requires expenditures for
wildfire mitigation to be paid both by the taxpayer and such
State. Such term shall not include any item of expenditure
unless the ratio of the State's expenditure for such item to
the sum of the State's and taxpayer's expenditures for such
item is not less than 25 percent.
``(2) Specified wildfire mitigation expenditure.--The term
`specified wildfire mitigation expenditure' means, with respect
to any real property owned or leased by the taxpayer, any
amount paid or incurred to reduce the risk of wildfire by
removing accumulations of vegetation (including establishing,
expanding, or maintaining fuel breaks to serve as fire breaks)
on such real property.
``(3) Qualified state wildfire mitigation program.--The
term `qualified State wildfire mitigation program' means any
program of a State the primary purpose of which is to mitigate
the risk of wildfires in such State.
``(4) Treatment of reimbursements.--Any amount originally
paid or incurred by the taxpayer which is reimbursed by a State
under a qualified wildfire mitigation program of such State
shall be treated as paid by such State (and not by such
taxpayer).
``(c) Application With Other Credits.--
``(1) Business credit treated as part of general business
credit.--So much of the credit which would be allowed under
subsection (a) for any taxable year (determined without regard
to this subsection) that is attributable to expenditures made
in the ordinary course of the taxpayer's trade or business (or,
in the case of expenditures made by a State, would have been
expenditures made in the ordinary course of the taxpayer's
trade or business if made by the taxpayer) shall be treated as
a credit listed in section 38(b) for taxable year (and not
allowed under subsection (a)).
``(2) Personal credit.--For purposes of this title, the
credit allowed under subsection (a) for any taxable year
(determined after application of paragraph (1)) shall be
treated as a credit allowable under subpart A for such taxable
year.
``(d) Reduction of Credit Percentage Where Taxpayer Expenditures
Less Than 30 Percent.--
``(1) In general.--If the expenditure percentage with
respect to any item of qualified wildfire mitigation
expenditure is less than 30 percent, subsection (a) shall be
applied by substituting `the expenditure percentage' for `30
percent' with respect to such item of expenditure.
``(2) Expenditure percentage.--For purposes of this
section, the term `expenditure percentage' means, with respect
to any item of qualified wildfire mitigation expenditure any
portion of which is paid or incurred by a State, the ratio
(expressed as a percentage) of--
``(A) the taxpayer's expenditure for such item,
divided by
``(B) the sum of the taxpayer's and such State's
expenditures for such item.
``(e) Special Rules.--
``(1) Treatment of expenditures related to marketable
timber.--An expenditure shall not be taken into account for
purposes of this section (whether made by the taxpayer or a
State pursuant to a qualified State wildfire mitigation program
of such State) if such expenditure is properly allocable to
timber which is sold or exchanged by the taxpayer. The
preceding sentence shall not apply to the extent that such
amount exceeds the gain on such sale or exchange.
``(2) Basis reduction.--For purposes of this subtitle, if
the basis of any property would (but for this paragraph) be
determined by taking into account any qualified wildfire
mitigation expenditure, the basis of such property shall be
reduced by the amount of the credit allowed under subsection
(a) with respect to such expenditure (determined without regard
to subsection (c)).
``(3) Denial of double benefit.--The amount of any
deduction or other credit allowable under this chapter for any
expenditure for which a credit is allowable under subsection
(a) shall be reduced by the amount of credit allowed under such
subsection for such expenditure (determined without regard to
subsection (c)).''.
(b) Conforming Amendments.--
(1) Section 38(b), as amended by the preceding provisions
of this Act, is amended by striking ``plus'' at the end of
paragraph (35), by striking the period at the end of paragraph
(36) and inserting ``, plus'', and by adding at the end the
following new paragraph:
``(37) the portion of the qualified wildfire mitigation
expenditures credit to which section 28(c)(1) applies.''.
(2) Section 1016(a) is amended by redesignating paragraphs
(35) through (38) as paragraphs (36) through (39),
respectively, and by inserting after paragraph (34) the
following new paragraph:
``(35) to the extent provided in section 28(e)(2),''.
(3) The table of sections for subpart B of part IV of
subchapter A of chapter 1 is amended by inserting after the
item relating to section 27 the following new item:
``Sec. 28. Qualified wildfire mitigation expenditures.''.
(c) Effective Date.--The amendments made by this section shall
apply to expenditures paid or incurred after the date of the enactment
of this Act, in taxable years ending after such date.
PART 4--GREENING THE FLEET AND ALTERNATIVE VEHICLES
SEC. 136401. REFUNDABLE NEW QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR
VEHICLE CREDIT FOR INDIVIDUALS.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
is amended by inserting after section 36B the following new section:
``SEC. 36C. NEW QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES.
``(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this subtitle
for the taxable year an amount equal to the credit amount determined
under subsection (b) with respect to a new qualified plug-in electric
drive motor vehicle placed in service by the taxpayer during the
taxable year.
``(b) Credit Amount.--
``(1) In general.--The amount determined under this
subsection with respect to any new qualified plug-in electric
drive motor vehicle is the sum of the amounts determined under
paragraphs (2) through (5) with respect to such vehicle (not to
exceed 50 percent of the purchase price of such vehicle).
``(2) Base amount.--The amount determined under this
paragraph is $4,000.
``(3) Battery capacity.--In the case of a new qualified
plug-in electric drive motor vehicle, the amount determined
under this paragraph is $3,500 if--
``(A) in the case of a vehicle placed in service
before January 1, 2027, such vehicle draws propulsion
energy from a battery with not less than 40 kilowatt
hours of capacity and has a gasoline tank capacity not
greater than 2.5 gallons, and
``(B) in the case of a vehicle placed in service
after December 31, 2026, such vehicle draws propulsion
energy from a battery with not less than 50 kilowatt
hours of capacity and has a gasoline tank capacity not
greater than 2.5 gallons.
``(4) Domestic assembly.--In the case of a new qualified
plug-in electric drive motor vehicle which satisfies the
domestic assembly qualifications, the amount determined under
this paragraph is $4,500.
``(5) Domestic content.--In the case of a new qualified
plug-in electric drive motor vehicle which satisfies domestic
content qualifications, the amount determined under this
paragraph is $500.
``(c) Vehicle Limitation.--The number of new qualified plug-in
electric drive motor vehicles taken in account under subsection (a)
shall not exceed 1 per taxpayer per taxable year.
``(d) Limitation Based on Modified Adjusted Gross Income.--
``(1) In general.--The amount of the credit allowable under
subsection (a) for any taxable year shall be reduced (but not
below zero) by $200 for each $1,000 (or fraction thereof) by
which--
``(A) the lesser of--
``(i) the taxpayer's modified adjusted
gross income for such taxable year, or
``(ii) the taxpayer's modified adjusted
gross income for the preceding taxable year,
exceeds
``(B) the threshold amount.
For purposes of the preceding sentence, the term `modified
adjusted gross income' means adjusted gross income increased by
any amount excluded from gross income under section 911, 931,
or 933.
``(2) Threshold amount.--For purposes of paragraph (1), the
term `threshold amount' means--
``(A) $500,000 in the case of a joint return or
surviving spouse (half such amount in the case of a
married individual filing a separate return),
``(B) $375,000 in the case of a head of household,
and
``(C) $250,000 in any other case.
``(e) Manufacturer's Suggested Retail Price Limitation.--
``(1) In general.--No credit shall be allowed under
subsection (a) for a vehicle with a manufacturer's suggested
retail price in excess of the applicable limitation.
``(2) Applicable limitation.--For purposes of paragraph
(1), the applicable limitation for each vehicle classification
is as follows:
``(A) Vans.--In the case of a van, $80,000.
``(B) Sport utility vehicles.--In the case of a
sport utility vehicle, $80,000.
``(C) Pickup trucks.--In the case of a pickup
truck, $80,000.
``(D) Other.--In the case of any other vehicle,
$55,000.
``(3) Regulations and guidance.--For purposes of this
subsection, the Secretary shall prescribe such regulations or
other guidance as the Secretary determines necessary or
appropriate for determining vehicle classifications using
criteria similar to that employed by the Environmental
Protection Agency and the Department of the Energy to determine
size and class of vehicles.''
``(f) New Qualified Plug-in Electric Drive Motor Vehicle.--For
purposes of this section--
``(1) In general.--The term `new qualified plug-in electric
drive motor vehicle' means a motor vehicle--
``(A) the original use of which commences with the
taxpayer,
``(B) which is acquired for use by the taxpayer and
not for resale,
``(C) which is made by a qualified manufacturer,
``(D) which is treated as a motor vehicle for
purposes of title II of the Clean Air Act,
``(E) which has a gross vehicle weight rating of
less than 14,000 pounds,
``(F) which is propelled to a significant extent by
an electric motor which draws electricity from a
battery which--
``(i) has a capacity of not less than 10
kilowatt hours, and
``(ii) is capable of being recharged from
an external source of electricity,
``(G) with respect to which, in the case of a
vehicle placed in service after December 31, 2026,
final assembly is within the United States,
``(H) is not of a character subject to an allowance
for depreciation, and
``(I) for which the person who sells or leases any
new qualified plug-in electric drive motor vehicle to
the taxpayer furnishes a report to the taxpayer and to
the Secretary, at such time and in such manner as the
Secretary shall provide, containing--
``(i) the name and taxpayer identification
number of the taxpayer,
``(ii) the vehicle identification number of
the vehicle, unless, in accordance with any
applicable rules promulgated by the Secretary
of Transportation, the vehicle is not assigned
such a number,
``(iii) the battery capacity of the
vehicle,
``(iv) in the case of any new qualified
plug-in electric drive motor vehicle,
verification that original use of the vehicle
commences with the taxpayer,
``(v) the maximum credit under this section
allowable to the taxpayer with respect to the
vehicle, and
``(vi) in the case of a taxpayer who makes
an election under subsection (k)(1)--
``(I) the modified adjusted gross
income of such taxpayer in the previous
taxable year, as described in
subsection (k)(6)(A), and
``(II) any amount described in
subsection (k)(2)(C) which has been
provided to such taxpayer.
``(2) Motor vehicle.--The term `motor vehicle' means any
vehicle which is manufactured primarily for use on public
streets, roads, and highways (not including a vehicle operated
exclusively on a rail or rails) and which has at least 4
wheels.
``(3) Qualified manufacturer.--The term `qualified
manufacturer' means any manufacturer (within the meaning of the
regulations prescribed by the Administrator of the
Environmental Protection Agency for purposes of the
administration of title II of the Clean Air Act (42 U.S.C. 7521
et seq.)) which enters into a written agreement with the
Secretary under which such manufacturer agrees--
``(A) to ensure that each vehicle manufactured by
such manufacturer after the later of the date on which
such agreement takes effect or December 31, 2021, and
that meets the requirements of subsection (d),
subparagraphs (D), (E), and (F) of paragraph (1), and
paragraph (6) of subsection (f) is labeled with a
unique vehicle identification number, and
``(B) to make periodic written reports to the
Secretary (at such times and in such manner as the
Secretary may provide) providing such vehicle
identification numbers and such other information
related to such vehicle as the Secretary may require.
``(4) Battery capacity.--The term `capacity' means, with
respect to any battery, the quantity of electricity which the
battery is capable of storing, expressed in kilowatt hours, as
measured from a 100 percent state of charge to a 0 percent
state of charge.
``(g) Special Rules.--
``(1) Basis reduction.--For purposes of this subtitle, the
basis of any property for which a credit is allowable under
subsection (a) shall be reduced by the amount of such credit so
allowed.
``(2) No double benefit.--The amount of any deduction or
other credit allowable under this chapter for a vehicle for
which a credit is allowable under subsection (a) shall be
reduced by the amount of credit allowed under such subsection
for such vehicle.
``(3) Property used outside united states not qualified.--
No credit shall be allowable under subsection (a) with respect
to any property referred to in section 50(b)(1).
``(4) Recapture.--The Secretary shall, by regulations or
other guidance, provide for recapturing the benefit of any
credit allowable under subsection (a) with respect to any
property which ceases to be property eligible for such credit.
``(5) Election not to take credit.--No credit shall be
allowed under subsection (a) for any vehicle if the taxpayer
elects to not have this section apply to such vehicle.
``(6) Interaction with air quality and motor vehicle safety
standards.--A vehicle shall not be considered eligible for a
credit under this section unless such vehicle is in compliance
with--
``(A) the applicable provisions of the Clean Air
Act for the applicable make and model year of the
vehicle (or applicable air quality provisions of State
law in the case of a State which has adopted such
provision under a waiver under section 209(b) of the
Clean Air Act), and
``(B) the motor vehicle safety provisions of
sections 30101 through 30169 of title 49, United States
Code.
``(h) Credit Allowed for 2 and 3-wheeled Plug-in Electric
Vehicles.--
``(1) In general.--In the case of a qualified 2- or 3-
wheeled plug-in electric vehicle--
``(A) there shall be allowed as a credit against
the tax imposed by this subtitle for the taxable year
an amount equal to the sum of the applicable amount
with respect to each such qualified 2- or 3-wheeled
plug-in electric vehicle placed in service by the
taxpayer during the taxable year, and
``(B) the amount of the credit allowed under
subparagraph (A) shall be treated as a credit allowed
under subsection (a).
``(2) Applicable amount.--For purposes of paragraph (1),
the applicable amount is an amount equal to the lesser of--
``(A) 30 percent of the cost of the qualified 2- or
3-wheeled plug-in electric vehicle, or
``(B) $7,500.
``(3) Qualified 2- or 3-wheeled plug-in electric vehicle.--
The term `qualified 2- or 3-wheeled plug-in electric vehicle'
means any vehicle which--
``(A) has 2 or 3 wheels,
``(B) meets the requirements of--
``(i) subparagraphs (A), (B), (C), (E),
(F), (G), and (I) of subsection (e)(1)
(determined by substituting `2.5 kilowatt
hours' for `10 kilowatt hours' in subparagraph
(F)(i)),
``(ii) paragraphs (3) and (4) of subsection
(e), and
``(iii) subsections (f), (h), (i), and (k),
``(C) is manufactured primarily for use on public
streets, roads, and highways, and
``(D) is capable of achieving a speed of 45 miles
per hour or greater.
``(i) VIN Number Requirement.--No credit shall be allowed under
this section with respect to any vehicle unless the taxpayer includes
the vehicle identification number of such vehicle on the return of tax
for the taxable year.
``(j) Treatment of Certain Possessions.--
``(1) Payments to possessions with mirror code tax
systems.--The Secretary shall pay to each possession of the
United States which has a mirror code tax system amounts equal
to the loss (if any) to that possession by reason of the
application of the provisions of this section (determined
without regard to this subsection). Such amounts shall be
determined by the Secretary based on information provided by
the government of the respective possession.
``(2) Payments to other possessions.--The Secretary shall
pay to each possession of the United States which does not have
a mirror code tax system amounts estimated by the Secretary as
being equal to the aggregate benefits (if any) that would have
been provided to residents of such possession by reason of the
provisions of this section if a mirror code tax system had been
in effect in such possession. The preceding sentence shall not
apply unless the respective possession has a plan which has
been approved by the Secretary under which such possession will
promptly distribute such payments to its residents.
``(3) Mirror code tax system; treatment of payments.--Rules
similar to the rules of paragraphs (3), (4), and (5) of section
21(h) shall apply for purposes of this section.
``(k) Assembly and Content Qualifications.--For purposes of this
section--
``(1) Domestic assembly qualifications.--The term `domestic
assembly qualifications' means, with respect to any new
qualified plug-in electric vehicle, that the final assembly of
such vehicle occurs at a plant, factory, or other place which
is located in the United States and operating under a
collective bargaining agreement negotiated by an employee
organization (as defined in section 412(c)(4)), determined in a
manner consistent with section 7701(a)(46).
``(2) Domestic content qualifications.--The term `domestic
content qualifications' means, with respect to any model of a
new qualified plug-in electric vehicle, that vehicles of that
model are powered by battery cells which are manufactured in
the United States as certified by the manufacturer at such time
and in such form and manner as the Secretary may prescribe.
``(3) Final assembly.--The term `final assembly' means the
process by which a manufacturer produces a new qualified plug-
in electric drive motor vehicle at, or through the use of, a
plant, factory, or other place from which the vehicle is
delivered to a dealer or importer 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.
``(l) Termination.--No credit shall be allowed under this section
with respect to any vehicle acquired after December 31, 2031.''.
(b) Transfer of Credit.--
(1) In general.--Section 36C, as added by subsection (a),
is amended by redesignating subsection (k) as subsection (l)
and by inserting after subsection (j) following new subsection:
``(k) Transfer of Credit.--
``(1) In general.--Subject to such regulations or other
guidance as the Secretary determines necessary or appropriate,
if the taxpayer who acquires a new plug-in electric drive motor
vehicle elects the application of this subsection with respect
to such vehicle, the credit which would (but for this
subsection) be allowed to such taxpayer with respect to such
vehicle shall be allowed to the eligible entity specified in
such election (and not to such taxpayer).
``(2) Eligible entity.--For purposes of this paragraph, the
term `eligible entity' means, with respect to the vehicle for
which the credit is allowed under subsection (a), the dealer
which sold such vehicle to the taxpayer and has--
``(A) subject to paragraph (4), registered with the
Secretary for purposes of this paragraph, at such time,
and in such form and manner, as the Secretary may
prescribe,
``(B) prior to the election described in paragraph
(1) and not later than at the time of such sale,
disclosed to the taxpayer purchasing such vehicle--
``(i) the manufacturer's suggested retail
price,
``(ii) the value of the credit allowed or
other incentive available for the purchase of
such vehicle,
``(iii) all fees associated with the
purchase of such vehicle, and
``(iv) the amount provided by the dealer to
such taxpayer as a condition of the election
described in paragraph (1),
``(C) made payment to such taxpayer (whether in
cash or in the form of a partial payment or down
payment for the purchase of such vehicle) in an amount
equal to the credit otherwise allowable to such
taxpayer, and
``(D) with respect to any incentive otherwise
available for the purchase of a vehicle for which a
credit is allowed under this section, including any
incentive in the form of a rebate or discount provided
by the dealer or manufacturer, ensured that--
``(i) the availability or use of such
incentive shall not limit the ability of a
taxpayer to make an election described in
paragraph (1), and
``(ii) such election shall not limit the
value or use of such incentive.
``(3) Timing.--An election described in paragraph (1) shall
be made by the taxpayer not later than the date on which the
vehicle for which the credit is allowed under subsection (a) is
purchased.
``(4) Revocation of registration.--Upon determination by
the Secretary that a dealer has failed to comply with the
requirements described in paragraph (2), the Secretary may
revoke the registration (as described in subparagraph (A) of
such paragraph) of such dealer.
``(5) Tax treatment of payments.--With respect to any
payment described in paragraph (2)(C), such payment--
``(A) shall not be includible in the gross income
of the taxpayer, and
``(B) with respect to the dealer, shall not be
deductible under this title.
``(6) Application of certain other requirements.--In the
case of any election under paragraph (1) with respect to any
vehicle--
``(A) the amount of the reduction under subsection
(c) shall be determined with respect to the modified
adjusted gross income of the taxpayer for the taxable
year preceding the taxable year in which such vehicle
was acquired (and not with respect to such income for
the taxable year in which such vehicle was acquired),
``(B) the requirements of paragraphs (1) and (2) of
subsection (f) shall apply to the taxpayer who acquired
the vehicle in the same manner as if the credit
determined under this section with respect to such
vehicle were allowed to such taxpayer,
``(C) subsection (f)(5) shall not apply, and
``(D) the requirement of subsection (h) shall be
treated as satisfied if the eligible entity provides
the vehicle identification number of such vehicle to
the Secretary in such manner as the Secretary may
provide.
``(7) Advance payment to registered dealers.--
``(A) In general.--The Secretary shall establish a
program to make advance payments to any eligible entity
in an amount equal to the cumulative amount of the
credits allowed under subsection (a) with respect to
any vehicles sold by such entity for which an election
described in paragraph (1) has been made.
``(B) Excessive payments.--Rules similar to the
rules of section 6417(c)(7) shall apply for purposes of
this paragraph.
``(8) Dealer.--For purposes of this subsection, the term
`dealer' means a person licensed by a State, the District of
Columbia, the Commonwealth of Puerto Rico, any other territory
or possession of the United States, an Indian tribal government
(as defined in section 48(e)(4)(F)(ii)), or any Alaska Native
Corporation (as defined in section 3 of the Alaska Native
Claims Settlement Act (43 U.S.C. 1602(m)) to engage in the sale
of vehicles.''.
(2) Conforming amendment.--Section 36C(g)(3)(iii), as added
by subsection (a), is amended by striking ``, and (k)'' and
inserting ``(k), and (l)''.
(c) Repeal of Nonrefundable New Qualified Plug-in Electric Drive
Motor Vehicle Credit.--Subpart B of part IV of subchapter A of chapter
1 is amended by striking section 30D (and by striking the item relating
to such section in the table of sections of such subpart).
(d) Conforming Amendments.--
(1) Section 1016(a)(37) is amended by striking ``section
30D(f)(1)'' and inserting ``section 36C(f)(1)''.
(2) Section 6211(b)(4)(A) is amended by inserting ``36C,''
after ``36B,''.
(3) Section 6213(g)(2), as amended by the preceding
provisions of this Act, is amended--
(A) in subparagraph (R), by striking ``and'' at the
end,
(B) in subparagraph (S), by striking the period at
the end and inserting ``, and'', and
(C) by adding at the end the following:
``(T) an omission of a correct vehicle
identification number required under section 36C(f)
(relating to credit for new qualified plug-in electric
drive motor vehicles) to be included on a return.''.
(4) Section 6501(m) is amended by striking ``30D(e)(4)''
and inserting ``36C(f)(5)''.
(5) Section 166(b)(5)(A)(ii) of title 23, United States
Code, is amended by striking ``section 30D(d)(1)'' and
inserting ``section 36C(e)(1)''.
(6) Section 1324(b)(2) of title 31, United States Code, is
amended by inserting ``36C,'' after ``36B,''.
(7) The table of sections for subpart C of part IV of
subchapter A of chapter 1 is amended by inserting after the
item relating to section 36B the following new item:
``Sec. 36C. New qualified plug-in electric drive motor vehicles.''.
(e) Effective Dates.--
(1) The amendments made by subsections (a), (c), and (d) of
this section shall apply to vehicles acquired after December
31, 2021.
(2) The amendments made by subsection (b) shall apply to
vehicles acquired after December 31, 2022.
SEC. 136402. CREDIT FOR PREVIOUSLY-OWNED QUALIFIED PLUG-IN ELECTRIC
DRIVE MOTOR VEHICLES.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1,
as amended by the preceding provisions of this Act, is amended by
inserting after section 36C the following new section:
``SEC. 36D. PREVIOUSLY-OWNED QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR
VEHICLES.
``(a) Allowance of Credit.--In the case of a qualified buyer who
during a taxable year places in service a previously-owned qualified
plug-in electric drive motor vehicle, there shall be allowed as a
credit against the tax imposed by this subtitle for the taxable year an
amount equal to the sum of--
``(1) $2,000, plus
``(2) the supplemental credit amount.
``(b) Supplemental Credit Amount.--For purposes of subsection (a),
the term `supplemental credit amount' means--
``(1) $2,000, if--
``(A) in the case of a vehicle placed in service
before January 1, 2027, such vehicle draws propulsion
energy from a battery with not less than 40 kilowatt
hours of capacity and has a gasoline tank capacity not
greater than 2.5 gallons, and
``(B) in the case of a vehicle placed in service
after December 31, 2026, such vehicle draws propulsion
energy from a battery with not less than 50 kilowatt
hours of capacity and has a gasoline tank capacity not
greater than 2.5 gallons, and
``(2) $0 in any other case.
``(c) Limitations.--
``(1) Sale price.--The credit allowed under subsection (a)
with respect to sale of a vehicle shall not exceed 50 percent
of the sale price.
``(2) Limitation based on modified adjusted gross income.--
The amount which would (but for this paragraph) be allowed as a
credit under subsection (a) shall be reduced (but not below
zero) by $200 for each $1,000 (or fraction thereof) by which
the lesser of--
``(A) the taxpayer's modified adjusted gross income
for such taxable year, or
``(B) the taxpayer's modified adjusted gross income
for the preceding taxable year, exceeds--
``(i) $150,000 in the case of a joint
return or a surviving spouse (as defined in
section 2(a)),
``(ii) $112,500 in the case of a head of
household (as defined in section 2(b)), and
``(iii) $75,000 in the case of a taxpayer
not described in paragraph (1) or (2).
``(d) Definitions.--For purposes of this section--
``(1) Previously-owned qualified plug-in electric drive
motor vehicle.--The term `previously-owned qualified plug-in
electric drive motor vehicle' means, with respect to a
taxpayer, a motor vehicle--
``(A) the model year of which is at least 2 years
earlier than the calendar year in which the taxpayer
acquires such vehicle,
``(B) the original use of which commences with a
person other than the taxpayer,
``(C) which is acquired by the taxpayer in a
qualified sale, and
``(D) which meets the requirements of subparagraphs
(C), (D), (E), (F), (G), (H), and (I) of section
36C(e)(1) (determined by applying `previously-owned
qualified plug-in electric drive motor vehicle' for
`new qualified plug-in electric drive motor vehicle'),
or which is a new qualified fuel cell motor vehicle (as
defined in subparagraphs (A) and (B) of section
30B(b)(3)) which has a gross vehicle weight rating of
less than 14,000 pounds.
``(2) Qualified sale.--The term `qualified sale' means a
sale of a motor vehicle--
``(A) by a seller who holds such vehicle in
inventory (within the meaning of section 471) for sale
or lease,
``(B) for a sale price not to exceed $25,000, and
``(C) which is the first transfer since the date of
the enactment of this section to a person other than
the person with whom the original use of such vehicle
commenced.
``(3) Qualified buyer.--The term `qualified buyer' means,
with respect to a sale of a motor vehicle, a taxpayer--
``(A) who is an individual,
``(B) who purchases such vehicle for use and not
for resale,
``(C) with respect to whom no deduction is
allowable with respect to another taxpayer under
section 151,
``(D) who has not been allowed a credit under this
section for any sale during the 3-year period ending on
the date of the sale of such vehicle, and
``(E) who possesses a certificate issued by the
seller that certifies--
``(i) that the vehicle is a previously-
owned qualified plug-in electric drive motor
vehicle,
``(ii) the vehicle identification number of
such vehicle,
``(iii) the capacity of the battery at time
of sale, and
``(iv) such other information as the
Secretary may require.
``(4) Motor vehicle; capacity.--The terms `motor vehicle'
and `capacity' have the meaning given such terms in paragraphs
(2) and (4) of section 36C(e), respectively.
``(e) VIN Number Requirement.--No credit shall be allowed under
subsection (a) with respect to any vehicle unless the taxpayer includes
the vehicle identification number of such vehicle on the return of tax
for the taxable year.
``(f) Application of Certain Rules.--For purposes of this section,
rules similar to the rules of paragraphs (1), (2), (4), (5), and (6) of
section 36C(f) shall apply for purposes of this section.
``(g) Certificate Submission Requirement.--The Secretary may
require that the issuer of the certificate described in subsection
(c)(3)(E) submit such certificate to the Secretary at the time and in
the manner required by the Secretary.
``(h) Treatment of Certain Possessions.--
``(1) Payments to possessions with mirror code tax
systems.--The Secretary shall pay to each possession of the
United States which has a mirror code tax system amounts equal
to the loss (if any) to that possession by reason of the
application of the provisions of this section. Such amounts
shall be determined by the Secretary based on information
provided by the government of the respective possession.
``(2) Payments to other possessions.--The Secretary shall
pay to each possession of the United States which does not have
a mirror code tax system amounts estimated by the Secretary as
being equal to the aggregate benefits (if any) that would have
been provided to residents of such possession by reason of the
provisions of this section if a mirror code tax system had been
in effect in such possession. The preceding sentence shall not
apply unless the respective possession has a plan which has
been approved by the Secretary under which such possession will
promptly distribute such payments to its residents.
``(3) Mirror code tax system; treatment of payments.--Rules
similar to the rules of paragraphs (3), (4), and (5) of section
21(h) shall apply for purposes of this section.
``(i) Transfer of Credit.--Rules similar to the rules of section
36C(k) shall apply.
``(j) Termination.--No credit shall be allowed under this section
with respect to any vehicle acquired after December 31, 2031.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A), as amended by the preceding
provisions of this Act, is amended by inserting ``36D,'' after
``36C,''.
(2) Section 6213(g)(2), as amended by the preceding
provisions of this Act, is amended--
(A) in subparagraph (S), by striking ``and'' at the
end,
(B) in subparagraph (T), by striking the period at
the end and inserting ``, and'', and
(C) by adding at the end the following:
``(U) an omission of a correct vehicle
identification number required under section 36D(d)
(relating to credit for previously-owned qualified
plug-in electric drive motor vehicles) to be included
on a return.''.
(3) Paragraph (2) of section 1324(b) of title 31, United
States Code, as amended by the preceding provisions of this
Act, is amended by inserting ``36D,'' after ``36C,''.
(c) Clerical Amendment.--The table of sections for subpart C of
part IV of subchapter A of chapter 1, as amended by the preceding
provisions of this Act, is amended by inserting after the item relating
to section 36C the following new item:
``Sec. 36D. Previously-owned qualified plug-in electric drive motor
vehicles.''.
(d) Effective Date.--The amendments made by this section shall
apply to vehicles acquired after December 31, 2021.
SEC. 136403. QUALIFIED COMMERCIAL ELECTRIC VEHICLES.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by adding at the end the following new section:
``SEC. 45Y. CREDIT FOR QUALIFIED COMMERCIAL ELECTRIC VEHICLES.
``(a) In General.--For purposes of section 38, the qualified
commercial electric vehicle credit for any taxable year is an amount
equal to the sum of the credit amounts determined under subsection (b)
with respect to each qualified commercial electric vehicle placed in
service by the taxpayer during the taxable year.
``(b) Per Vehicle Amount.--
``(1) In general.--The amount determined under this
subsection with respect to any qualified commercial electric
vehicle shall be equal to the lesser of--
``(A) 15 percent of the basis of such vehicle (30
percent in the case of a vehicle not powered by a
gasoline or diesel internal combustion engine), or
``(B) the incremental cost of such vehicle.
``(2) Incremental cost.--For purposes of paragraph (1)(B),
the incremental cost of any qualified commercial electric
vehicle is an amount equal to the excess of the purchase price
for such vehicle over such price of a comparable vehicle.
``(3) Comparable vehicle.--For purposes of this paragraph,
the term `comparable vehicle' means, with respect to any
qualified commercial electric vehicle, any vehicle which is
powered solely by a gasoline or diesel internal combustion
engine and which is comparable in size and use to such vehicle.
``(4) Vehicles for lease to individuals.--
``(A) In general.--In the case of a commercial
electric vehicle which is acquired by the taxpayer for
the purpose of leasing such vehicle to any individual,
the amount determined under this subsection with
respect to such vehicle shall, at the election of such
taxpayer, be equal to the amount of the credit that
would otherwise be allowed under section 36C(a) with
respect to such vehicle, as determined as if such
vehicle--
``(i) is a new qualified plug-in electric
drive motor vehicle, and
``(ii) has been acquired and placed in
service by an individual.
``(B) Election requirements.--
``(i) In general.--An election under
subparagraph (A) shall be made at such time and
in such manner as the Secretary prescribes by
regulations or other guidance.
``(ii) Disclosure requirement.--For
purposes of any regulations or other guidance
prescribed under clause (i), the Secretary
shall require that, as a condition of an
election under subparagraph (A), the taxpayer
making such election shall be required to
disclose to the lessee of the commercial
electric vehicle the value of the credit
allowed under this section.
``(c) Qualified Commercial Electric Vehicle.--For purposes of this
section, the term `qualified commercial electric vehicle' means any
vehicle which--
``(1) meets the requirements of subparagraphs (A) and (C)
of section 36C(e)(1) without regard to any gross vehicle weight
rating or the requirements of section 36C(d), and is acquired
for use or lease by the taxpayer and not for resale,
``(2) either--
``(A) meets the requirements of subparagraph (D) of
section 36C(e)(1) and is manufactured primarily for use
on public streets, roads, and highways (not including a
vehicle operated exclusively on a rail or rails), or
``(B) is mobile machinery, as defined in section
4053(8) (including vehicles that are not designed to
perform a function of transporting a load over the
public highways),
``(3) either--
``(A) is propelled to a significant extent by an
electric motor which draws electricity from a battery
which has a capacity of not less than 15 kilowatt hours
and is capable of being recharged from an external
source of electricity, or
``(B) is a new qualified fuel cell motor vehicle
described in subparagraphs (A) and (B) of section
30B(b)(3), and
``(4) is of a character subject to the allowance for
depreciation.
``(d) Special Rules.--
``(1) In general.--Subject to paragraph (2), rules similar
to the rules under subsection (f) of section 36C shall apply
for purposes of this section.
``(2) Recapture.--The Secretary shall, by regulations or
other guidance, provide for recapturing the benefit of any
credit allowed under subsection (a) with respect to any
property which ceases to be property eligible for such credit,
including regulations or other guidance which, in the case of
any commercial electric vehicle for which an election was made
under subsection (b)(4)--
``(A) recaptures the credit allowed under
subsection (a) if--
``(i) such vehicle was not leased to an
individual, or
``(ii) the taxpayer failed to comply with
the requirements described in subsection
(b)(4)(B)(ii), and
``(B) in the case of a commercial electric vehicle
which is leased by an individual whose modified
adjusted gross income exceeds the threshold amount
under section 36C(c)(2), recaptures so much of the
credit allowed under subsection (a) as exceeds the
amount of the credit which would have otherwise been
allowable under such subsection if, for purposes of
subsection (b)(4)(A), the amount of the credit that
would otherwise be allowed under section 36C(a) with
respect to such vehicle had been determined as if such
vehicle was acquired and placed in service by such
individual and subject to reduction under section
36C(c).
``(3) Vehicles placed in service by tax-exempt entities.--
Subsection (c)(4) shall not apply to any vehicle which is not
subject to a lease and which is placed in service by a tax-
exempt entity described in clause (i), (ii), or (iv) of section
168(h)(2)(A).
``(e) VIN Number Requirement.--No credit shall be determined under
subsection (a) with respect to any vehicle unless the taxpayer includes
the vehicle identification number of such vehicle on the return of tax
for the taxable year.
``(f) Termination.--No credit shall be determined under this
section with respect to any vehicle acquired after December 31,
2031.''.
(b) Elective Payment of Credit in Case of Certain Tax-exempt
Entities.--Section 6417(b), as amended by the preceding provisions of
this Act, is amended by adding at the end the following new paragraph:
``(9) In the case of a tax-exempt entity described in
clause (i), (ii), or (iv) of section 168(h)(2)(A), the credit
for qualified commercial vehicles determined under section 45Y
by reason of subsection (d)(2) thereof.''.
(c) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (30) and
inserting the following:
``(30) the qualified commercial electric vehicle credit
determined under section 45Y,''.
(2) Section 6213(g)(2), as amended by the preceding
provisions of this Act, is amended--
(A) in subparagraph (T), by striking ``and'' at the
end,
(B) in subparagraph (U), by striking the period at
the end and inserting ``, and'', and
(C) by adding at the end the following:
``(V) an omission of a correct vehicle
identification number required under section 45Y(e)
(relating to commercial electric vehicle credit) to be
included on a return.''.
(3) The table of sections for subpart D of part IV of
subchapter A of chapter 1 is amended by adding at the end the
following new item:
``Sec. 45Y. Qualified commercial electric vehicle credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to vehicles acquired after December 31, 2021.
SEC. 136404. QUALIFIED FUEL CELL MOTOR VEHICLES.
(a) In General.--Section 30B(k)(1) is amended by striking
``December 31, 2021'' and inserting ``December 31, 2031''.
(b) New Qualified Fuel Cell Motor Vehicle.--Section 30B(b) is
amended by striking ``and'' at the end of subparagraph (D), by striking
the period at the end of subparagraph (E) and inserting ``, and'', and
by adding at the end the following new subparagraph:
``(F) which is not property of a character subject
to an allowance for depreciation.''.
(c) Conforming Amendment.--Section 30B(g) is amended to read as
follows:
``(g) Personal Credit.--For purposes of this title, the credit
allowed under subsection (a) for any taxable year (determined after
application of paragraph (1)) shall be treated as a credit allowable
under subpart A for such taxable year.''.
(d) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2021.
SEC. 136405. ALTERNATIVE FUEL REFUELING PROPERTY CREDIT.
(a) In General.--Section 30C(g) is amended by striking ``December
31, 2021'' and inserting ``December 31, 2031''.
(b) Additional Credit for Certain Electric Charging Property.--
(1) In general.--Section 30C(a) is amended--
(A) by striking ``equal to 30 percent'' and
inserting the following: ``equal to the sum of--
``(1) 30 percent (6 percent in the case of property of a
character subject to depreciation)'',
(B) by striking the period at the end and inserting
``, plus'', and
(C) by adding at the end the following new
paragraph:
``(2) 4 percent of so much of such cost as exceeds the
limitation under subsection (b)(1) that does not exceed the
amount of cost attributable to qualified alternative fuel
vehicle refueling property (determined without regard to
subsection (c)(1) and as if only electricity, and fuel at least
85 percent of the volume of which consists of hydrogen, were
treated as clean-burning fuels for purposes of section 179A(d))
which--
``(A) is intended for general public use with no
associated fee or payment arrangement,
``(B) is intended for general public use and
accepts payment via a credit card reader, including a
credit card reader that uses contactless technology, or
``(C) is intended for use exclusively by commercial
or governmental vehicles.''.
(2) Conforming amendment.--Section 30C(b) is amended--
(A) by striking ``The credit allowed under
subsection (a)'' and inserting ``The amount of cost
taken into account under subsection (a)(1)'',
(B) by striking ``$30,000'' and inserting
``$100,000'', and
(C) by striking ``$1,000'' and inserting
``$3,333.33''.
(3) Bidirectional charging equipment included as qualified
alternative fuel vehicle refueling property.--Section 30C(c) is
amended to read as follows:
``(c) Qualified Alternative Fuel Vehicle Refueling Property.--For
purposes of this section--
``(1) In general.--The term `qualified alternative fuel
vehicle refueling property' has the same meaning as the term
`qualified clean-fuel vehicle refueling property' would have
under section 179A if--
``(A) paragraph (1) of section 179A(d) did not
apply to property installed on property which is used
as the principal residence (within the meaning of
section 121) of the taxpayer, and
``(B) only the following were treated as clean-
burning fuels for purposes of section 179A(d):
``(i) Any fuel at least 85 percent of the
volume of which consists of one or more of the
following: ethanol, natural gas, compressed
natural gas, liquified natural gas, liquefied
petroleum gas, or hydrogen.
``(ii) Any mixture--
``(I) which consists of two or more
of the following: biodiesel (as defined
in section 40A(d)(1)), diesel fuel (as
defined in section 4083(a)(3)), or
kerosene, and
``(II) at least 20 percent of the
volume of which consists of biodiesel
(as so defined) determined without
regard to any kerosene in such mixture.
``(iii) Electricity.
``(2) Bidirectional charging equipment.--Property shall not
fail to be treated as qualified alternative fuel vehicle
refueling property solely because such property--
``(A) is capable of charging the battery of a motor
vehicle propelled by electricity, and
``(B) allows discharging electricity from such
battery to an electric load external to such motor
vehicle.''.
(c) Certain Electric Charging Stations Included as Qualified
Alternative Fuel Vehicle Refueling Property.--Section 30C is amended by
redesignating subsections (f) and (g) as subsections (g) and (h),
respectively, and by inserting after subsection (e) the following:
``(f) Special Rule for Electric Charging Stations for Certain
Vehicles With 2 or 3 Wheels.--For purposes of this section--
``(1) In general.--The term `qualified alternative fuel
vehicle refueling property' includes any property described in
subsection (c) for the recharging of a motor vehicle described
in paragraph (2) that is propelled by electricity, but only if
the property--
``(A) meets the requirements of subsection (a)(2),
and
``(B) is of a character subject to depreciation.
``(2) Motor vehicle.--A motor vehicle is described in this
paragraph if the motor vehicle--
``(A) is manufactured primarily for use on public
streets, roads, or highways (not including a vehicle
operated exclusively on a rail or rails), and
``(B) has at least 2, but not more than 3,
wheels.''.
(d) Wage and Apprenticeship Requirements.--Section 30C, as amended
by this section, is further amended by redesignating subsections (g)
and (h) as subsections (h) and (i) and by inserting after subsection
(f) the following new subsection:
``(g) Wage and Apprenticeship Requirements.--
``(1) Increased credit amount.--
``(A) In general.--In the case of any qualified
alternative fuel vehicle refueling project which
satisfies the requirements of subparagraph (C), the
amount of the credit determined under subsection (a)
for property of a character subject to an allowance for
depreciation shall be equal to such amount multiplied
by 5 (determined without regard to this sentence).
``(B) Qualified alternative fuel vehicle refueling
project.--For purposes of this subsection, the term
`qualified alternative fuel vehicle refueling project'
means a project consisting of multiple properties that
are part of a single project. The requirements of this
paragraph shall be applied to such project.
``(C) Project requirements.--A project meets the
requirements of this subparagraph if it is one of the
following:
``(i) A project the construction of which
begins prior to the date that is 60 days after
the Secretary publishes guidance with respect
to the requirements of paragraphs (2) and (3).
``(ii) A project which satisfies the
requirements of paragraphs (2) and (3).
``(2) Prevailing wage requirements.--
``(A) In general.--The requirements described in
this subparagraph with respect to any qualified
alternative fuel vehicle refueling project are that the
taxpayer shall ensure that any laborers and mechanics
employed by contractors and subcontractors in the
construction of such property shall be paid wages at
rates not less than the prevailing rates for
construction, alteration, or repair of a similar
character in the locality as most recently determined
by the Secretary of Labor, in accordance with
subchapter IV of chapter 31 of title 40, United States
Code.
``(B) Correction and penalty related to failure to
satisfy wage requirements.--Rules similar to the rules
of clauses (i) through (iv) of section 45(b)(7)(B)
shall apply.
``(3) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(4) Regulations and guidance.--The Secretary shall issue
such regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this
subsection, including regulations or other guidance which
provides for requirements for recordkeeping or information
reporting for purposes of establishing the requirements of this
subsection.''.
(e) Effective Date.--The amendment made by this section shall apply
to property placed in service after December 31, 2021.
SEC. 136406. REINSTATEMENT AND EXPANSION OF EMPLOYER-PROVIDED FRINGE
BENEFITS FOR BICYCLE COMMUTING.
(a) Repeal of Suspension of Exclusion for Qualified Bicycle
Commuting Benefits.--Section 132(f) is amended by striking paragraph
(8).
(b) Expansion of Bicycle Commuting Benefits.--Section 132(f)(5)(F)
is amended to read as follows:
``(F) Definitions related to bicycle commuting
benefits.--
``(i) Qualified bicycle commuting
benefit.--The term `qualified bicycle commuting
benefit' means, with respect to any calendar
year--
``(I) any employer reimbursement
during the 15-month period beginning
with the first day of such calendar
year for reasonable expenses incurred
by the employee during such calendar
year for the purchase (including
associated finance charges), lease,
rental (including a bikeshare),
improvement, repair, or storage of
qualified commuting property, or
``(II) the direct or indirect
provision by the employer to the
employee during such calendar year of
the use (including a bikeshare),
improvement, repair, or storage of
qualified commuting property,
if the employee regularly uses such qualified
commuting property for travel between the
employee's residence, place of employment, a
qualified parking facility, or a mass transit
facility that connects the employee to their
residence or place of employment.
``(ii) Qualified commuting property.--The
term `qualified commuting property' means--
``(I) any bicycle (other than a
bicycle equipped with any motor),
``(II) any electric bicycle which
meets the requirements of section
36E(c)(5),
``(III) any 2- or 3-wheel scooter
(other than a scooter equipped with any
motor), and
``(IV) any 2- or 3-wheel scooter
propelled by an electric motor if such
motor does not provide assistance if
the speed of such scooter exceeds 20
miler per hour (or if the speed of such
scooter is not capable of exceeding 20
miles per hour) and the weight of such
scooter does not exceed 100 pounds.
``(iii) Bikeshare.--The term `bikeshare'
means a rental operation at which qualified
commuting property is made available to
customers to pick up and drop off for point-to-
point use within a defined geographic area.''.
(c) Limitation on Exclusion.--Section 132(f)(2)(C) is amended to
read as follows:
``(C) 30 percent of the dollar amount in effect
under subparagraph (B) per month in the case of any
qualified bicycle commuting benefit.''.
(d) No Constructive Receipt.--Section 132(f)(4) is amended by
striking ``(other than a qualified bicycle commuting reimbursement)''.
(e) Conforming Amendments.--
(1) Section 132(f)(1)(D) is amended by striking
``reimbursement'' and inserting ``benefit''.
(2) Section 274(l) is amended by striking paragraph (2).
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 136407. CREDIT FOR CERTAIN NEW ELECTRIC BICYCLES.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1,
as amended by the preceding provisions of this Act, is amended by
inserting after section 36D the following new section:
``SEC. 36E. ELECTRIC BICYCLES.
``(a) Allowance of Credit.--There shall be allowed as a credit
against the tax imposed by this chapter for the taxable year an amount
equal to 30 percent of the cost of each qualified electric bicycle
placed in service by the taxpayer during such taxable year.
``(b) Limitations.--
``(1) Limitation on cost per electric bicycle taken into
account.--The amount taken into account under subsection (a) as
the cost of any qualified electric bicycle shall not exceed
$3,000.
``(2) Bicycle limitation with respect to credit.--
``(A) Limitation on number of personal-use
bicycles.--In the case of any taxpayer for any taxable
year, the number of personal-use bicycles taken into
account under subsection (a) shall not exceed the
excess (if any) of--
``(i) 1 (2 in the case of a joint return),
reduced by
``(ii) the aggregate number of bicycles
taken into account by the taxpayer under
subsection (a) for the 2 preceding taxable
years.
``(B) Phaseout based on modified adjusted gross
income.--The credit allowed under subsection (a) shall
be reduced by $200 for each $1,000 (or fraction
thereof) by which the taxpayer's modified adjusted
gross income exceeds--
``(i) $150,000 in the case of a joint
return or a surviving spouse (as defined in
section 2(a)),
``(ii) $112,500 in the case of a head of
household (as defined in section 2(b)), and
``(iii) $75,000 in the case of a taxpayer
not described in clause (i) or (ii).
``(C) Modified adjusted gross income.--For purposes
of subparagraph (B), the term `modified adjusted gross
income' means adjusted gross income increased by any
amount excluded from gross income under section 911,
931, or 933.
``(D) Special rule for modified adjusted gross
income taken into account.--The modified adjusted gross
income of the taxpayer that is taken into account for
purposes of this paragraph shall be the lesser of--
``(i) the modified adjusted gross income
for the taxable year in which the credit is
claimed, or
``(ii) the modified adjusted gross income
for the immediately preceding taxable year.
``(c) Qualified Electric Bicycle.--For purposes of this section,
the term `qualified electric bicycle' means a bicycle--
``(1) the original use of which commences with the
taxpayer,
``(2) which is acquired for use by the taxpayer and not for
resale,
``(3) which is made by a qualified manufacturer and is
labeled with the qualified vehicle identification number
assigned to such bicycle by such manufacturer,
``(4) with respect to which the aggregate amount paid for
such acquisition does not exceed $4,000, and
``(5) which is equipped with--
``(A) fully operable pedals,
``(B) a saddle or seat for the rider, and
``(C) an electric motor of less than 750 watts
which is designed to provided assistance in propelling
the bicycle and--
``(i) does not provide such assistance if
the bicycle is moving in excess of 20 miler per
hour, or
``(ii) if such motor only provides such
assistance when the rider is pedaling, does not
provide such assistance if the bicycle is
moving in excess of 28 miles per hour.
``(d) VIN Number Requirement.--
``(1) In general.--No credit shall be allowed under
subsection (a) with respect to any qualified electric bicycle
unless the taxpayer includes the qualified vehicle
identification number of such bicycle on the return of tax for
the taxable year.
``(2) Qualified vehicle identification number.--For
purposes of this section, the term `qualified vehicle
identification number' means, with respect to any bicycle, the
vehicle identification number assigned to such bicycle by a
qualified manufacturer pursuant to the methodology referred to
in paragraph (3).
``(3) Qualified manufacturer.--For purposes of this
section, the term `qualified manufacturer' means any
manufacturer of qualified electric bicycles which enters into
an agreement with the Secretary which provides that such
manufacturer will--
``(A) assign a vehicle identification number to
each qualified electric bicycle produced by such
manufacturer utilizing a methodology that will ensure
that such number (including any alphanumeric) is unique
to such bicycle (by utilizing numbers or letters which
are unique to such manufacturer or by such other method
as the Secretary may provide),
``(B) label such bicycle with such number in such
manner as the Secretary may provide, and
``(C) make periodic written reports to the
Secretary (at such times and in such manner as the
Secretary may provide) of the vehicle identification
numbers so assigned and including such information as
the Secretary may require with respect to the qualified
electric bicycle to which such number was so assigned.
``(e) Special Rules.--
``(1) Basis reduction.--For purposes of this subtitle, the
basis of any property for which a credit is allowable under
subsection (a) shall be reduced by the amount of such credit so
allowed.
``(2) No double benefit.--The amount of any deduction or
other credit allowable under this chapter for a qualified
electric bicycle for which a credit is allowable under
subsection (a) shall be reduced by the amount of credit allowed
under such subsection for such bicycle.
``(3) Property used outside united states not qualified.--
No credit shall be allowable under subsection (a) with respect
to any property referred to in section 50(b)(1).
``(4) Recapture.--The Secretary shall, by regulations or
other guidance, provide for recapturing the benefit of any
credit allowable under subsection (a) with respect to any
property which ceases to be property eligible for such credit.
``(5) Election not to take credit.--No credit shall be
allowed under subsection (a) for any bicycle if the taxpayer
elects to not have this section apply to such bicycle.
``(f) Treatment of Certain Possessions.--
``(1) Payments to possessions with mirror code tax
systems.--The Secretary shall pay to each possession of the
United States which has a mirror code tax system amounts equal
to the loss (if any) to that possession by reason of the
application of the provisions of this section (determined
without regard to this subsection). Such amounts shall be
determined by the Secretary based on information provided by
the government of the respective possession.
``(2) Payments to other possessions.--The Secretary shall
pay to each possession of the United States which does not have
a mirror code tax system amounts estimated by the Secretary as
being equal to the aggregate benefits (if any) that would have
been provided to residents of such possession by reason of the
provisions of this section if a mirror code tax system had been
in effect in such possession. The preceding sentence shall not
apply unless the respective possession has a plan which has
been approved by the Secretary under which such possession will
promptly distribute such payments to its residents.
``(3) Mirror code tax system; treatment of payments.--Rules
similar to the rules of paragraphs (3), (4), and (5) of section
21(h) shall apply for purposes of this section.
``(g) Transfer of Credit.--
``(1) In general.--Subject to such regulations or other
guidance as the Secretary determines necessary or appropriate,
if the taxpayer who acquires a qualified electric bicycle after
December 31, 2022 elects the application of this subsection
with respect to such qualified electric bicycle, the credit
which would (but for this subsection) be allowed to such
taxpayer with respect to such qualified electric bicycle shall
be allowed to the eligible entity specified in such election
(and not to such taxpayer).
``(2) Eligible entity.--For purposes of this paragraph, the
term `eligible entity' means, with respect to the qualified
electric bicycle for which the credit is allowed under
subsection (a), the retailer which sold such qualified electric
bicycle to the taxpayer and has--
``(A) subject to paragraph (4), registered with the
Secretary for purposes of this paragraph, at such time,
and in such form and manner, as the Secretary may
prescribe,
``(B) prior to the election described in paragraph
(1) and no later than at the time of such sale,
disclosed to the taxpayer purchasing such qualified
electric bicycle--
``(i) the retail price,
``(ii) the value of the credit allowed or
other incentive available for the purchase of
such qualified electric bicycle,
``(iii) all fees associated with the
purchase of such qualified electric bicycle,
and
``(iv) the amount provided by the retailer
to such taxpayer as a condition of the election
described in paragraph (1),
``(C) made payment to such taxpayer (whether in
cash or in the form of a partial payment or down
payment for the purchase of such qualified electric
bicycle) in an amount equal to the credit otherwise
allowable to such taxpayer, and
``(D) with respect to any incentive otherwise
available for the purchase of a qualified electric
bicycle for which a credit is allowed under this
section, including any incentive in the form of a
rebate or discount provided by the retailer or
manufacturer, ensured that--
``(i) the availability or use of such
incentive shall not limit the ability of a
taxpayer to make an election described in
paragraph (1), and
``(ii) such election shall not limit the
value or use of such incentive.
``(3) Timing.--An election described in paragraph (1) shall
be made by the taxpayer not later than the date on which the
qualified electric bicycle for which the credit is allowed
under subsection (a) is purchased.
``(4) Revocation of registration.--Upon determination by
the Secretary that a retailer has failed to comply with the
requirements described in paragraph (2), the Secretary may
revoke the registration (as described in subparagraph (A) of
such paragraph) of such retailer.
``(5) Tax treatment of payments.--With respect to any
payment described in paragraph (2)(C), such payment--
``(A) shall not be includible in the gross income
of the taxpayer, and
``(B) with respect to the retailer, shall not be
deductible under this title.
``(6) Application of certain other requirements.--In the
case of any election under paragraph (1) with respect to any
qualified electric bicycle--
``(A) the amount of the reduction under subsection
(b) shall be determined with respect to the modified
adjusted gross income of the taxpayer for the taxable
year preceding the taxable year in which such qualified
electric bicycle was acquired (and not with respect to
such income for the taxable year in which such
qualified electric bicycle was acquired),
``(B) the requirements of paragraphs (1) and (2) of
subsection (e) shall apply to the taxpayer who acquired
the qualified electric bicycle in the same manner as if
the credit determined under this section with respect
to such qualified electric bicycle were allowed to such
taxpayer, and
``(C) subsection (e)(5) shall not apply.
``(7) Advance payment to registered retailers.--
``(A) In general.--The Secretary shall establish a
program to make advance payments to any eligible entity
in an amount equal to the cumulative amount of the
credits allowed under subsection (a) with respect to
any qualified electric bicycles sold by such entity for
which an election described in paragraph (1) has been
made.
``(B) Excessive payments.--Rules similar to the
rules of section 6417(c)(7) shall apply for purposes of
this paragraph.
``(8) Retailer.--For purposes of this subsection, the term
`retailer' means a person engaged in the trade or business of
selling qualified electric bicycles in a State, the District of
Columbia, the Commonwealth of Puerto Rico, any other territory
or possession of the United States, an Indian tribal government
(as defined in section 48(e)(4)(F)(ii)), or any Alaska Native
Corporation (as defined in section 3 of the Alaska Native
Claims Settlement Act (43 U.S.C. 1602(m)).
``(h) Termination.--This section shall not apply to bicycles placed
in service after December 31, 2025.''.
(b) Conforming Amendments.--
(1) Section 1016(a) is amended by striking ``and'' at the
end of paragraph (38), by striking the period at the end of
paragraph (39) and inserting ``, and'', and by adding at the
end the following new paragraph:
``(40) to the extent provided in section 36E(f)(1).''.
(2) Section 6211(b)(4)(A) of such Code is amended by
inserting ``36E by reason of subsection (c)(2) thereof,''
before ``32,''.
(3) Section 6213(g)(2), as amended by the preceding
provisions of this Act, is amended--
(A) in subparagraph (U), by striking ``and'' at the
end,
(B) in subparagraph (V), by striking the period at
the end and inserting ``, and'', and
(C) by adding at the end the following:
``(W) an omission of a correct vehicle
identification number required under section 36E(d)
(relating to electric bicycles credit) to be included
on a return.''.
(4) Section 6501(m) is amended by inserting ``36E(f)(4),''
after ``35(g)(11),''.
(5) Section 1324(b)(2) of title 31, United States Code, is
amended by inserting ``36E,'' after ``36D,''.
(c) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of chapter 1 is amended by adding at the end
the following new item:
``Sec. 36E. Electric bicycles.''.
(d) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2021, in taxable
years ending after such date.
PART 5--INVESTMENT IN THE GREEN WORKFORCE AND MANUFACTURING
SEC. 136501. EXTENSION OF THE ADVANCED ENERGY PROJECT CREDIT.
(a) Extension of Credit.--Section 48C is amended by redesignating
subsection (e) as subsection (f) and by inserting after subsection (d)
the following new subsection:
``(e) Additional Allocations.--
``(1) In general.--Not later than 270 days after the date
of enactment of this subsection, the Secretary shall establish
a program to consider and award certifications for qualified
investments eligible for credits under this section to
qualifying advanced energy project sponsors.
``(2) Annual limitation.--
``(A) In general.--The amount of credits that may
be allocated under this subsection during any calendar
year shall not exceed the annual credit limitation with
respect to such year.
``(B) Annual credit limitation.--
``(i) In general.--For purposes of this
subsection, the term `annual credit limitation'
means $5,000,000,000 for each of calendar years
2022 through 2023, $1,875,000,000 for each of
calendar years 2024 through 2031, and zero
thereafter.
``(ii) Amount set aside for automotive
communities.--
``(I) In general.--For purposes of
clause (i), $800,000,000 of the annual
credit limitation for each of calendar
years 2022 through 2023 and
$300,000,000 for each of calendar years
2024 through 2031 shall be allocated to
qualified investments located within
automotive communities.
``(II) Automotive communities.--For
purposes of this clause, the term
`automotive communities' means a census
tract and any directly adjoining census
tract, including a no-population census
tract, that has experienced major job
losses in the automotive manufacturing
sector since January 1, 1994, as
determined by the Secretary.
``(iii) Amount set aside for energy
communities.--For purposes of clause (i),
$800,000,000 of the annual credit limitation
for each of calendar years 2022 through 2023
and $300,000,000 for each of calendar years
2024 through 2031 shall be allocated to
qualified investments located within energy
communities (as defined in section
45(b)(11)(B)).
``(C) Carryover of unused limitation.--If the
annual credit limitation for any calendar year exceeds
the aggregate amount designated for such year under
this subsection, such limitation for the succeeding
calendar year shall be increased by the amount of such
excess. No amount may be carried under the preceding
sentence to any calendar year after 2036.
``(3) Certifications.--
``(A) Application requirement.--Each applicant for
certification under this subsection shall submit an
application at such time and containing such
information as the Secretary may require.
``(B) Time to meet criteria for certification.--
Each applicant for certification shall have 2 years
from the date of acceptance by the Secretary of the
application during which to provide to the Secretary
evidence that the requirements of the certification
have been met.
``(C) Period of issuance.--An applicant which
receives a certification shall have 2 years from the
date of issuance of the certification in order to place
the project in service and to notify the Secretary that
such project has been so placed in service, and if such
project is not placed in service (and the Secretary so
notified) by that time period, then the certification
shall no longer be valid. If any certification is
revoked under this subparagraph, the amount of the
annual credit limitation under paragraph (2) for the
calendar year in which such certification is revoked
shall be increased by the amount of the credit with
respect to such revoked certification.
``(4) Selection criteria.--Selection criteria similar to
those in subsection (d)(3) shall apply, except that in
determining designations under this subsection, the Secretary
shall--
``(A) in addition to the factors described in
subsection (d)(3)(B), take into consideration which
projects--
``(i) will provide the greatest net impact
in avoiding or reducing anthropogenic emissions
of greenhouse gases, as determined by the
Secretary,
``(ii) will provide the greatest domestic
job creation (both direct and indirect) during
the credit period,
``(iii) will provide the greatest job
creation within the vicinity of the project,
particularly with respect to--
``(I) low-income communities (as
described in section 45D(e)), and
``(II) dislocated workers who were
previously employed in manufacturing,
coal power plants, or coal mining, and
``(iv) will provide the greatest job
creation in areas with a population that is at
risk of experiencing higher or more adverse
human health or environmental effects and a
significant portion of such population is
comprised of communities of color, low-income
communities, Tribal and Indigenous communities,
or individuals formerly employed in the fossil
fuel industry, and
``(B) give the highest priority to projects which--
``(i) manufacture (other than primarily
assembly of components) property described in a
subclause of subsection (c)(1)(A)(i) (or
components thereof), and
``(ii) have the greatest potential for
commercial deployment of new applications.
``(5) Disclosure of allocations.--The Secretary shall, upon
allocating a credit under this subsection, publicly disclose
the identity of the applicant, the amount of the credit with
respect to such applicant, and the project location for which
such credit was allocated.
``(6) Credit conditioned upon wage and apprenticeship
requirements.--
``(A) Base rate.--For purposes of allocations under
this subsection, the amount of the credit determined
under subsection (a) shall be determined by
substituting `6 percent' for `30 percent'.
``(B) Alternative rate.--In the case of any project
which satisfies the requirements of paragraphs (7) and
(8), the amount of the credit determined under
subsection (a) (after application of subparagraph (A))
shall be equal to such amount multiplied by 5.
``(7) Prevailing wage requirements.--
``(A) In general.--The requirements described in
this paragraph with respect to a project are that the
taxpayer shall ensure that any laborers and mechanics
employed by contractors and subcontractors in the re-
equipping, expansion, or establishment of a
manufacturing facility shall be paid wages at rates not
less than the prevailing rates for construction,
alteration, or repair of a similar character in the
locality as most recently determined by the Secretary
of Labor, in accordance with subchapter IV of chapter
31 of title 40, United States Code.
``(B) Correction and penalty related to failure to
satisfy wage requirements.--In the case of any taxpayer
which fails to satisfy the requirement under
subparagraph (A) with respect to any project--
``(i) rules similar to the rules of clauses
(i) through (iv) of section 45(b)(7)(B) shall
apply, and
``(ii) if the failure to satisfy the
requirement under subparagraph (A) is not
corrected pursuant to the rules described in
clause (i), the certification with respect to
the re-equipping, expansion, or establishment
of a manufacturing facility shall no longer be
valid.
``(8) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.''.
(b) Modification of Qualifying Advanced Energy Projects.--
(1) Inclusion of water as a renewable resource.--Section
48C(c)(1)(A)(i)(I) is amended by inserting ``water,'' after
``sun,''.
(2) Energy storage systems.--Section 48C(c)(1)(A)(i)(II) is
amended by striking ``an energy storage system for use with
electric or hybrid-electric motor vehicles'' and inserting
``energy storage systems and components''.
(3) Modification of qualifying electric grid property.--
Section 48C(c)(1)(A)(i)(III) is amended to read as follows:
``(III) electric grid modernization
equipment or components,''.
(4) Use of captured carbon.--Section 48C(c)(1)(A)(i)(IV) is
amended by striking ``sequester'' and insert ``use or
sequester''.
(5) Electric vehicles and bicycles.--Section
48C(c)(1)(A)(i)(VI) is amended--
(A) by striking ``new qualified plug-in electric
drive motor vehicles (as defined by section 30D)'' and
inserting ``vehicles described in sections 36C and 45Y,
and bicycles described in section 36E'', and
(B) and striking ``and power control units'' and
inserting ``power control units, and equipment used for
charging or refueling''.
(6) Property for production of hydrogen.--Section
48C(c)(1)(A)(i) is amended by striking ``or'' at the end of
subclause (VI), by redesignating subclause (VII) as subclause
(VIII), an by inserting after subclause (VI) the following new
subclause:
``(VII) property designed to be
used to produce qualified clean
hydrogen (as defined in section 45X),
or''.
(7) Recycling of advanced energy property.--Section
48C(c)(1) is amended by adding at the end the following new
subparagraph:
``(C) Special rule for certain recycling
facilities.--A facility which recycles batteries or
similar energy storage property described in
subparagraph (A)(i) shall be treated as part of a
manufacturing facility described in such
subparagraph.''.
(c) Denial of Double Benefit.--48C(f), as redesignated by this
section, is amended by striking ``or 48B'' and inserting ``48B, 48F,
45Q, or 45X''.
(d) Effective Date.--The amendments made by this section shall take
effect on January 1, 2022.
SEC. 136502. LABOR COSTS OF INSTALLING MECHANICAL INSULATION PROPERTY.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1,
as amended by the preceding provisions of this Act, is further amended
by adding at the end the following new section:
``SEC. 45Z. LABOR COSTS OF INSTALLING MECHANICAL INSULATION PROPERTY.
``(a) In General.--For purposes of section 38, the mechanical
insulation labor costs credit determined under this section for any
taxable year is an amount equal to 2 percent of the mechanical
insulation labor costs paid or incurred by the taxpayer during such
taxable year.
``(b) Mechanical Insulation Labor Costs.--For purposes of this
section--
``(1) In general.--The term `mechanical insulation labor
costs' means the labor cost of installing mechanical insulation
property with respect to a mechanical system referred to in
paragraph (2)(A) which was originally placed in service not
less than 1 year before the date on which such mechanical
insulation property is installed.
``(2) Mechanical insulation property.--The term `mechanical
insulation property' means insulation materials, and facings
and accessory products installed in connection to such
insulation materials--
``(A) placed in service in connection with a
mechanical system which--
``(i) is located in the United States,
``(ii) is of a character subject to an
allowance for depreciation, and
``(iii) meets the requirements of section
434.403 of title 10, Code of Federal
Regulations (as in effect on the date of
enactment of this section), and
``(B) which result in a reduction in energy loss
from the mechanical system which is greater than the
expected reduction from the installation of insulation
materials which meet the minimum requirements of
Reference Standard 90.1 (as defined in section
179D(c)(2)).
``(c) Wage and Apprenticeship Requirements.--
``(1) In general.--In the case of any project which meets
the prevailing wage and apprenticeship requirements of this
subsection, the amount of credit determined under subsection
(a) shall be multiplied by 5.
``(2) Wage requirements.--Rules similar to the rules of
section 45(b)(7)(A) and clauses (i) through (iv) of section
45(b)(7)(B) shall apply.
``(3) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(d) Termination.--This section shall not apply to mechanical
insulation labor costs paid or incurred after December 31, 2025.''.
(b) Credit Allowed as Part of General Business Credit.--Section
38(b), as amended by the preceding provisions of this Act, is further
amended by striking ``plus'' at the end of paragraph (36), by striking
the period at the end of paragraph (37) and inserting ``, plus'', and
by adding at the end the following new paragraph:
``(38) the mechanical insulation labor costs credit
determined under section 45Z(a).''.
(c) Conforming Amendments.--
(1) Section 280C is amended by adding at the end the
following new subsection:
``(i) Mechanical Insulation Labor Costs Credit.--
``(1) In general.--No deduction shall be allowed for that
portion of the mechanical insulation labor costs (as defined in
section 45Z(b)) otherwise allowable as deduction for the
taxable year which is equal to the amount of the credit
determined for such taxable year under section 45Z(a).
``(2) Similar rule where taxpayer capitalizes rather than
deducts expenses.--If--
``(A) the amount of the credit determined for the
taxable year under section 45Z(a), exceeds
``(B) the amount of allowable as a deduction for
such taxable year for mechanical insulation labor costs
(determined without regard to paragraph (1)),
the amount chargeable to capital account for the taxable year
for such costs shall be reduced by the amount of such
excess.''.
(2) The table of sections for subpart D of part IV of
subchapter A of chapter 1, as amended by the preceding
provisions of this Act, is further amended by adding at the end
the following new item:
``Sec. 45Z. Labor costs of installing mechanical insulation
property.''.
(d) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred after December 31, 2021, in taxable
years ending after such date.
SEC. 136503. ADVANCED MANUFACTURING INVESTMENT CREDIT.
(a) In General.--Subpart E of part IV of subchapter A of chapter 1
is amended by inserting after section 48D the following new section:
``SEC. 48E. ADVANCED MANUFACTURING INVESTMENT CREDIT.
``(a) Establishment of Credit.--
``(1) In general.--For purposes of section 46, the advanced
manufacturing investment credit for any taxable year is an
amount equal to the applicable percentage of the qualified
investment for such taxable year with respect to any advanced
manufacturing facility.
``(2) Applicable percentage.--
``(A) Base amount.--In the case of any advanced
manufacturing facility which does not satisfy the
requirements described in clauses (i) and (ii) of
subparagraph (B), the applicable percentage shall be 5
percent.
``(B) Alternative amount.--In the case of any
advanced manufacturing facility which--
``(i) subject to subparagraph (B) of
subsection (c)(2), satisfies the requirements
under subparagraph (A) of such subsection, and
``(ii) with respect to the construction of
such facility, satisfies the apprenticeship
requirements under subsection (c)(3),
the applicable percentage shall be 25 percent.
``(b) Qualified Investment.--
``(1) In general.--For purposes of subsection (a)(1), the
qualified investment with respect to any advanced manufacturing
facility for any taxable year is the basis of any qualified
property placed in service by the taxpayer during such taxable
year which is part of an advanced manufacturing facility.
``(2) Qualified property.--
``(A) In general.--For purposes of this subsection,
the term `qualified property' means property--
``(i) which is tangible property,
``(ii) with respect to which depreciation
(or amortization in lieu of depreciation) is
allowable,
``(iii) which is--
``(I) constructed, reconstructed,
or erected by the taxpayer, or
``(II) acquired by the taxpayer if
the original use of such property
commences with the taxpayer, and
``(iv) which is integral to the operation
of the advanced manufacturing facility.
``(B) Buildings and structural components.--
``(i) In general.--The term `qualified
property' includes any building or its
structural components which otherwise satisfy
the requirements under subparagraph (A).
``(ii) Exception.--Clause (i) shall not
apply with respect to a building or portion of
a building used for offices, administrative
services or other functions unrelated to
manufacturing.
``(3) Advanced manufacturing facility.--For purposes of
this subpart, the term `advanced manufacturing facility' means
a facility for which the primary purpose is the manufacturing
of semiconductors or semiconductor tooling equipment.
``(4) Coordination with rehabilitation credit.--The
qualified investment with respect to any advanced manufacturing
facility for any taxable year shall not include that portion of
the basis of any property which is attributable to qualified
rehabilitation expenditures (as defined in section 47(c)(2)).
``(c) Special Rules.--
``(1) Certain progress expenditure rules made applicable.--
Rules similar to the rules of subsections (c)(4) and (d) of
section 46 (as in effect on the day before the date of the
enactment of the Revenue Reconciliation Act of 1990) shall
apply for purposes of subsection (a).
``(2) Wage requirements.--
``(A) In general.--The requirements described in
this subparagraph with respect to any facility are that
the taxpayer shall ensure that any laborers and
mechanics employed by contractors and subcontractors
in--
``(i) the construction of such facility,
and
``(ii) for any year during the 5-year
period beginning on the date the facility is
originally placed in service, the alteration or
repair of such facility,
shall be paid wages at rates not less than the
prevailing rates for construction, alteration, or
repair of a similar character in the locality as most
recently determined by the Secretary of Labor, in
accordance with subchapter IV of chapter 31 of title
40, United States Code.
``(B) Correction and penalty related to failure to
satisfy wage requirements.--Rules similar to the rules
of clauses (i) through (iv) of section 45(b)(7)(B)
shall apply.
``(C) Recapture.--The Secretary shall, by
regulations or other guidance, provide for recapturing
the benefit of any increase in the credit allowed under
paragraph (2)(B) of subsection (a), with respect to any
project which does not satisfy the requirements under
subparagraph (A) (after application of subparagraph
(B)) for the period described in clause (ii) of
subparagraph (A) (but which does not cease to be
investment credit property within the meaning of
section 50(a)). The period and percentage of such
recapture shall be determined under rules similar to
the rules of section 50(a).
``(3) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(4) Regulations and guidance.--The Secretary shall issue
such regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this
section, including regulations or other guidance which provides
for requirements for recordkeeping or information reporting for
purposes of establishing the requirements of this section.
``(d) Termination of Credit.--The credit allowed under this section
shall not apply to facilities or property the construction of which
begins after December 31, 2025.''.
(b) Elective Payment of Credit.--Section 6417(b), as amended by the
preceding provisions of this Act, is amended by adding at the end the
following new paragraph:
``(10) The advanced manufacturing investment credit
determined under section 48E.''.
(c) Conforming Amendments.--
(1) Section 46 is amended--
(A) by striking ``and'' at the end of paragraph
(6),
(B) by striking the period at the end of paragraph
(7) and inserting ``, and'', and
(C) by adding at the end the following new
paragraph:
``(8) the advanced manufacturing investment credit.''.
(2) Section 49(a)(1)(C) is amended--
(A) by striking ``and'' at the end of clause (vi),
(B) by striking the period at the end of clause
(vii) and inserting ``, and'', and
(C) by adding at the end the following new clause:
``(viii) the basis of any qualified
property (as defined in section 48E(b)(2))
which is part of an advanced manufacturing
facility.''.
(3) Section 50(a)(2)(E) is amended by striking ``or
48D(e)'' and inserting ``48D(e), or 48E(c)(1)''.
(4) The table of sections for subpart E of part IV of
subchapter A of chapter 1 is amended by inserting after the
item relating to section 48D the following new item:
``48E. Advanced manufacturing investment credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2021 and, for
any property the construction of which begins prior to January 1, 2022,
only to the extent of the basis thereof attributable to the
construction, reconstruction, or erection after December 31, 2021.
SEC. 136504. ADVANCED MANUFACTURING PRODUCTION CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by adding at the end the following new section:
``SEC. 45AA. ADVANCED MANUFACTURING PRODUCTION CREDIT.
``(a) In General.--
``(1) Allowance of credit.--For purposes of section 38, the
advanced manufacturing production credit for any taxable year
is an amount equal to the sum of the credit amounts determined
under subsection (b) with respect to each eligible component
which is--
``(A) produced by such taxpayer, and
``(B) during the taxable year, sold by the taxpayer
to an unrelated person.
``(2) Production and sale must be in trade or business.--
Any eligible component produced and sold by the taxpayer shall
be taken into account only if the production and sale described
in paragraph (1) is in a trade or business of the taxpayer.
``(3) Unrelated person.--For purposes of this subsection, a
taxpayer shall be treated as selling components to an unrelated
person if such component is sold to such person by a person
related to the taxpayer.
``(b) Credit Amount.--
``(1) In general.--Subject to paragraph (3), the amount
determined under this subsection with respect to any eligible
component, including any eligible component it incorporates,
shall be equal to--
``(A) in the case of a thin photovoltaic cell or a
crystalline photovoltaic cell, an amount equal to the
product of--
``(i) 4 cents, multiplied by
``(ii) the capacity of such cell (expressed
on a per direct current watt basis),
``(B) in the case of a photovoltaic wafer, $12 per
square meter,
``(C) in the case of solar grade polysilicon, $3
per kilogram,
``(D) in the case of a solar module, an amount
equal to the product of--
``(i) 7 cents, multiplied by
``(ii) the capacity of such module
(expressed on a per direct current watt basis),
and
``(E) in the case of a wind energy component, an
amount equal to the product of--
``(i) the applicable amount with respect to
such component, multiplied by
``(ii) the total rated capacity (expressed
on a per watt basis) of the completed wind
turbine for which such component is designed.
``(2) Applicable amount.--For purposes of paragraph (1)(E),
the applicable amount with respect to any wind energy component
shall be--
``(A) in the case of a blade, 2 cents,
``(B) in the case of a nacelle, 5 cents,
``(C) in the case of a tower, 3 cents, and
``(D) in the case of an offshore wind foundation--
``(i) which uses a fixed platform, 2 cents,
or
``(ii) which uses a floating platform, 4
cents.
``(3) Phase out.--
``(A) In general.--In the case of any eligible
component sold after December 31, 2026, the amount
determined under this subsection with respect to such
component shall be equal to the product of--
``(i) the amount determined under paragraph
(1) with respect to such component, as
determined without regard to this paragraph,
multiplied by
``(ii) the phase out percentage under
subparagraph (B).
``(B) Phase out percentage.--The phase out
percentage under this subparagraph is equal to--
``(i) in the case of an eligible component
sold during calendar year 2027, 75 percent,
``(ii) in the case of an eligible component
sold during calendar year 2028, 50 percent,
``(iii) in the case of an eligible
component sold during calendar year 2029, 25
percent,
``(iv) in the case of an eligible component
sold after December 31, 2029, 0 percent.
``(c) Definitions.--For purposes of this section--
``(1) Eligible component.--
``(A) In general.--The term `eligible component'
means--
``(i) any solar energy component, and
``(ii) any wind energy component.
``(B) Application with other credits.--The term
`eligible component' shall not include any property
which is produced at a facility if the basis of any
property which is part of such facility is taken into
account for purposes of the credit allowed under
section 48C or 48E after the date of the enactment of
this section.
``(2) Solar energy component.--
``(A) In general.--The term `solar energy
component' means any of the following:
``(i) Solar modules.
``(ii) Photovoltaic cells.
``(iii) Photovoltaic wafers.
``(iv) Solar grade polysilicon.
``(B) Associated definitions.--
``(i) Photovoltaic cell.--The term
`photovoltaic cell' means the smallest
semiconductor element of a solar module which
performs the immediate conversion of light into
electricity.
``(ii) Photovoltaic wafer.--The term
`photovoltaic wafer' means a thin slice, sheet,
or layer of semiconductor material of at least
240 square centimeters produced by a single
manufacturer--
``(I) either--
``(aa) directly from molten
or evaporated solar grade
polysilicon or deposition of
solar grade thin film
semiconductor photon absorber
layer, or
``(bb) through formation of
an ingot from molten
polysilicon and subsequent
slicing, and
``(II) which comprises the
substrate or absorber layer of one or
more photovoltaic cells.
``(iii) Solar grade polysilicon.--The term
`solar grade polysilicon' means silicon which
is--
``(I) suitable for use in
photovoltaic manufacturing, and
``(II) purified to a minimum purity
of 99.999999 percent silicon by mass.
``(iv) Solar module.--The term `solar
module' means the connection and lamination of
photovoltaic cells into an environmentally
protected final assembly which is--
``(I) suitable to generate
electricity when exposed to sunlight,
and
``(II) ready for installation
without an additional manufacturing
process.
``(3) Wind energy component.--
``(A) In general.--The term `wind energy component'
means any of the following:
``(i) Blades.
``(ii) Nacelles.
``(iii) Towers.
``(iv) Offshore wind foundations.
``(B) Associated definitions.--
``(i) Blade.--The term `blade' means an
airfoil-shaped blade which is responsible for
converting wind energy to low-speed rotational
energy.
``(ii) Offshore wind foundation.--The term
`offshore wind foundation' means the component
which secures an offshore wind tower and any
above-water turbine components to the seafloor
using--
``(I) fixed platforms, such as
offshore wind monopiles, jackets, or
gravity-based foundations, or
``(II) floating platforms and
associated mooring systems.
``(iii) Nacelle.--The term `nacelle' means
the assembly of the drivetrain and other tower-
top components of a wind turbine (with the
exception of the blades and the hub) within
their cover housing.
``(iv) Tower.--The term `tower' means a
tubular or lattice structure which supports the
nacelle and rotor of a wind turbine.
``(d) Special Rules.--In this section--
``(1) Related persons.--Persons shall be treated as related
to each other if such persons would be treated as a single
employer under the regulations prescribed under section 52(b).
``(2) Only production in the united states taken into
account.--Sales shall be taken into account under this section
only with respect to eligible components the production of
which is within--
``(A) the United States (within the meaning of
section 638(1)), or
``(B) a possession of the United States (within the
meaning of section 638(2)).
``(3) Pass-thru in the case of estates and trusts.--Under
regulations prescribed by the Secretary, rules similar to the
rules of subsection (d) of section 52 shall apply.
``(4) Credit equal to 10 percent of the credit amount for
union facilities.--In the case of a facility operating under a
collective bargaining agreement negotiated by an employee
organization (as defined in section 412(c)(4)), determined in a
manner consistent with section 7701(a)(46), for purposes of
determining the amount of the credit under subsection (a) with
respect to eligible components produced by such facility, the
applicable amount under subsection (b) of such subsection shall
be increased by an amount equal to 10 percent of the amount
otherwise in effect under such subsection.
``(5) Sale of integrated components.--For purposes of this
section, a person shall be treated as having sold an eligible
component if such component is integrated, incorporated, or
assembled into another eligible component which is sold to an
unrelated person.''.
(b) Elective Payment of Credit.--Section 6417(b), as amended by the
preceding provisions of this Act, is amended by adding at the end the
following new paragraph:
``(11) The credit for advanced manufacturing production
under section 45AA.''.
(c) Conforming Amendments.--
(1) Section 38(b) of the Internal Revenue Code of 1986 is
amended--
(A) in paragraph (37), by striking ``plus'' at the
end,
(B) in paragraph (38), by striking the period at
the end and inserting ``, plus'', and
(C) by adding at the end the following new
paragraph:
``(39) the advanced manufacturing production credit
determined under section 45AA(a).''.
(2) The table of sections for subpart D of part IV of
subchapter A of chapter 1 is amended by adding at the end the
following new item:
``Sec. 45AA. Advanced manufacturing production credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to components produced and sold after December 31, 2021.
PART 6--ENVIRONMENTAL JUSTICE
SEC. 136601. QUALIFIED ENVIRONMENTAL JUSTICE PROGRAM CREDIT.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1,
as amended by the preceding provisions of this Act, is amended by
inserting after section 36F the following new section:
``SEC. 36G. QUALIFIED ENVIRONMENTAL JUSTICE PROGRAMS.
``(a) Allowance of Credit.--In the case of an eligible educational
institution, there shall be allowed as a credit against the tax imposed
by this subtitle for any taxable year an amount equal to the applicable
percentage of the amounts paid or incurred by such taxpayer during such
taxable year which are necessary for a qualified environmental justice
program.
``(b) Qualified Environmental Justice Program.--For purposes of
this section--
``(1) In general.--The term `qualified environmental
justice program' means a program conducted by one or more
eligible educational institutions that is designed to address,
or improve data about, qualified environmental stressors for
the primary purpose of improving, or facilitating the
improvement of, health and economic outcomes of individuals
residing in low-income areas or areas that experience, or are
at risk of experiencing, multiple exposures to qualified
environmental stressors.
``(2) Qualified environmental stressor.--The term
`qualified environmental stressor' means, with respect to an
area, a contamination of the air, water, soil, or food with
respect to such area or a change relative to historical norms
of the weather conditions of such area, including--
``(A) toxic pollutants (such as lead, pesticides,
or fine particulate matter) in air, soil, food, or
water,
``(B) high rates of asthma prevalence and
incidence, and
``(C) such other adverse human health or
environmental effects as are identified by the
Secretary.
``(c) Eligible Educational Institution.--For purposes of this
section, the term `eligible educational institution' means an
institution of higher education (as such term is defined in section 101
or 102(c) of the Higher Education Act of 1965) that is eligible to
participate in a program under title IV of such Act.
``(d) Applicable Percentage.--For purposes of this section, the
term `applicable percentage' means--
``(1) in the case of a program involving material
participation of faculty and students of an institution
described in section 371(a) of the Higher Education Act of
1965, 30 percent, and
``(2) in all other cases, 20 percent.
``(e) Credit Allocation.--
``(1) Allocation.--
``(A) In general.--The Secretary shall allocate
credit dollar amounts under this section to eligible
educational institutions, for qualified environmental
justice programs, that--
``(i) submit applications at such time and
in such manner as the Secretary may provide,
and
``(ii) are selected by the Secretary under
subparagraph (B).
``(B) Selection criteria.--The Secretary shall
select applications on the basis of the following
criteria:
``(i) The extent of participation of
faculty and students of an institution
described in section 371(a) of the Higher
Education Act of 1965.
``(ii) The extent of the expected effect on
the health or economic outcomes of individuals
residing in areas within the United States that
are low-income areas or areas that experience,
or are at risk of experiencing, multiple
exposures to qualified environmental stressors.
``(iii) The creation or significant
expansion of qualified environmental justice
programs.
``(2) Limitations.--
``(A) In general.--The amount of the credit
determined under this section for any taxable year to
any eligible educational institution for any qualified
environmental justice program shall not exceed the
excess of--
``(i) the credit dollar amount allocated to
such institution for such program under this
subsection, over
``(ii) the credits previously claimed by
such institution for such program under this
section.
``(B) Five-year limitation.--No amounts paid or
incurred after the 5-year period beginning on the date
a credit dollar amount is allocated to an eligible
educational institution for a qualified environmental
justice program shall be taken into account under
subsection (a) with respect to such institution for
such program.
``(C) Allocation limitation.--The total amount of
credits that may be allocated under the program shall
not exceed--
``(i) $1,000,000,000 for each of taxable
years 2022 through 2031, and
``(ii) $0 for each subsequent year.
``(D) Carryover of unused limitation.--If the
annual credit limitation for any calendar year exceeds
the aggregate amount designated for such year under
this subsection, such limitation for the succeeding
calendar year shall be increased by the amount of such
excess. No amount may be carried under the preceding
sentence to any calendar year after 2036.
``(f) Requirements.--
``(1) In general.--An eligible educational institution that
has been allocated credit dollar amounts under this section for
a qualified environmental justice project for a taxable year
shall--
``(A) make publicly available the application
submitted to the Secretary under subsection (e) with
respect to such project, and
``(B) submit an annual report to the Secretary that
describes the amounts paid or incurred for, and
expected impact of, such project.
``(2) Failure to comply.--In the case of an eligible
educations institution that has failed to comply with the
requirements of this subsection, the credit dollar amount
allocated to such institution under this section is deemed to
be $0.
``(g) Public Disclosure.--The Secretary, upon making an allocation
of credit dollar amounts under this section, shall publicly disclose--
``(1) the identity of the eligible educational institution
receiving the allocation, and
``(2) the amount of such allocation.''.
(c) Conforming Amendments.--
(1) Section 6211(b)(4)(A), as amended by the preceding
provisions of this Act, is amended by inserting ``36G,'' after
``36F,''.
(2) Paragraph (2) of section 1324(b) of title 31, United
States Code, as amended by the preceding provisions of this
Act, is amended by inserting ``36G,'' after ``36F,''.
(d) Clerical Amendment.--The table of sections for subpart C of
part IV of subchapter A of chapter 1, as amended by the preceding
provisions of this Act, is amended by inserting after the item relating
to section 36F the following new item:
``Sec. 36G. Qualified environmental justice programs.''.
(e) Effective Date.--The amendments made by this section shall take
effect on January 1, 2022.
PART 7--SUPERFUND
SEC. 136701. REINSTATEMENT OF SUPERFUND.
(a) Hazardous Substance Superfund Financing Rate.--
(1) Extension.--Section 4611(e) is amended to read as
follows:
``(e) Application of Hazardous Substance Superfund Financing
Rate.--The Hazardous Substance Superfund financing rate under this
section shall apply after June 30, 2022.''.
(2) Adjustment for inflation.--
(A) Section 4611(c)(2)(A) is amended by striking
``9.7 cents'' and inserting ``16.4 cents''.
(B) Section 4611(c) is amended by adding at the end
the following:
``(3) Adjustment for inflation.--
``(A) In general.--In the case of a year beginning
after 2022, the amount in paragraph (2)(A) shall be
increased by an amount equal to--
``(i) such amount, multiplied by
``(ii) the cost-of-living adjustment
determined under section 1(f)(3) for the
calendar year, determined by substituting
`calendar year 2021' for `calendar year 2016'
in subparagraph (A)(ii) thereof.
``(B) Rounding.--If any amount as adjusted under
subparagraph (A) is not a multiple of $0.01, such
amount shall be rounded to the next lowest multiple of
$0.01.''.
(b) Authority for Advances.--Section 9507(d)(3)(B) is amended by
striking ``December 31, 1995'' and inserting ``December 31, 2031''.
(c) Effective Date.--The amendments made by this section shall take
effect on July 1, 2022.
PART 8--INCENTIVES FOR CLEAN ELECTRICITY AND CLEAN TRANSPORTATION
SEC. 136801. CLEAN ELECTRICITY PRODUCTION CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by adding at the end the following new section:
``SEC. 45BB. CLEAN ELECTRICITY PRODUCTION CREDIT.
``(a) Amount of Credit.--
``(1) In general.--For purposes of section 38, the clean
electricity production credit for any taxable year is an amount
equal to the product of--
``(A) the kilowatt hours of electricity--
``(i) produced by the taxpayer at a
qualified facility, and
``(ii)(I) sold by the taxpayer to an
unrelated person during the taxable year, or
``(II) in the case of a qualified facility
which is equipped with a metering device which
is owned and operated by an unrelated person,
sold, consumed, or stored by the taxpayer
during the taxable year, multiplied by
``(B) the applicable amount with respect to such
qualified facility.
``(2) Applicable amount.--
``(A) Base amount.--Subject to subsection (g)(7),
in the case of any qualified facility which is not
described in clause (i) of subparagraph (B) and does
not satisfy the requirements described in clause (ii)
of such subparagraph, the applicable amount shall be
0.3 cents.
``(B) Alternative amount.--Subject to subsection
(g)(7), in the case of any qualified facility--
``(i) with a maximum net output of less
than 1 megawatt, or
``(ii) which--
``(I) satisfies the requirements
under paragraph (9) of subsection (g),
and
``(II) with respect to the
construction of such facility,
satisfies the requirements under
paragraph (10) of subsection (g),
the applicable amount shall be 1.5 cents.
``(b) Qualified Facility.--
``(1) In general.--
``(A) Definition.--Subject to subparagraphs (B),
(C), and (D), the term `qualified facility' means a
facility owned by the taxpayer--
``(i) which is used for the generation of
electricity,
``(ii) the construction of which begins
after December 31, 2026, and
``(iii) for which the greenhouse gas
emissions rate (as determined under paragraph
(2)) is not greater than zero.
``(B) 10-year production credit.--For purposes of
this section, a facility shall only be treated as a
qualified facility during the 10-year period beginning
on the date the facility was originally placed in
service.
``(C) Expansion of facility; incremental
production.--The term `qualified facility' shall
include either of the following in connection with a
facility described in subparagraph (A) (without regard
to clause (ii) of such subparagraph) the construction
of which begins before January 1, 2027, but only to the
extent of the increased amount of electricity produced
at the facility by reason of the following:
``(i) A new unit the construction of which
begins after December 31, 2026.
``(ii) Any additions of capacity the
construction of which begins after December 31,
2026.
``(D) Coordination with other credits.--The term
`qualified facility' shall not include any facility for
which a credit determined under section 45, 45J, 45Q,
48, 48A, or 48F is allowed under section 38 for the
taxable year or any prior taxable year.
``(2) Greenhouse gas emissions rate.--
``(A) In general.--For purposes of this section,
the term `greenhouse gas emissions rate' means the
amount of greenhouse gases emitted into the atmosphere
by a facility in the production of electricity,
expressed as grams of CO<INF>2</INF>e per KWh.
``(B) Fuel combustion and gasification.--In the
case of a facility which produces electricity through
combustion or gasification, the greenhouse gas
emissions rate for such facility shall be equal to the
net rate of greenhouse gases emitted into the
atmosphere by such facility (taking into account
lifecycle greenhouse gas emissions, as described in
section 211(o)(1)(H) of the Clean Air Act (42 U.S.C.
7545(o)(1)(H))) in the production of electricity,
expressed as grams of CO<INF>2</INF>e per KWh.
``(C) Establishment of emissions rates for
facilities.--
``(i) Publishing emissions rates.--The
Secretary shall annually publish a table that
sets forth the greenhouse gas emissions rates
for types or categories of facilities, which a
taxpayer shall use for purposes of this
section.
``(ii) Provisional emissions rate.--In the
case of any facility for which an emissions
rate has not been established by the Secretary,
a taxpayer which owns such facility may file a
petition with the Secretary for determination
of the emissions rate with respect to such
facility.
``(D) Carbon capture and sequestration equipment.--
For purposes of this subsection, the amount of
greenhouse gases emitted into the atmosphere by a
facility in the production of electricity shall not
include any qualified carbon dioxide that is captured
by the taxpayer and--
``(i) pursuant to any regulations
established under paragraph (2) of section
45Q(f), disposed of by the taxpayer in secure
geological storage, or
``(ii) utilized by the taxpayer in a manner
described in paragraph (5) of such section.
``(c) Inflation Adjustment.--
``(1) In general.--In the case of a calendar year beginning
after 2021, the 0.3 cent amount in paragraph (2)(A) of
subsection (a) and the 1.5 cent amount in paragraph (2)(B) of
such subsection shall each be adjusted by multiplying such
amount by the inflation adjustment factor for the calendar year
in which the sale or use of the electricity occurs. If the 0.3
cent amount as increased under this paragraph is not a multiple
of 0.05 cent, such amount shall be rounded to the nearest
multiple of 0.05 cent. If the 1.5 cent amount as increased
under this paragraph is not a multiple of 0.1 cent, such amount
shall be rounded to the nearest multiple of 0.1 cent.
``(2) Annual computation.--The Secretary shall, not later
than April 1 of each calendar year, determine and publish in
the Federal Register the inflation adjustment factor for such
calendar year in accordance with this subsection.
``(3) Inflation adjustment factor.--The term `inflation
adjustment factor' means, with respect to a calendar year, a
fraction the numerator of which is the GDP implicit price
deflator for the preceding calendar year and the denominator of
which is the GDP implicit price deflator for the calendar year
1992. The term `GDP implicit price deflator' means the most
recent revision of the implicit price deflator for the gross
domestic product as computed and published by the Department of
Commerce before March 15 of the calendar year.
``(d) Credit Phase-Out.--
``(1) In general.--The amount of the clean electricity
production credit under subsection (a) for any qualified
facility the construction of which begins during a calendar
year described in paragraph (2) shall be equal to the product
of--
``(A) the amount of the credit determined under
subsection (a) without regard to this subsection,
multiplied by
``(B) the phase-out percentage under paragraph (2).
``(2) Phase-out percentage.--The phase-out percentage under
this paragraph is equal to--
``(A) for a facility the construction of which
begins during the first calendar year following the
applicable year, 100 percent,
``(B) for a facility the construction of which
begins during the second calendar year following the
applicable year, 75 percent,
``(C) for a facility the construction of which
begins during the third calendar year following the
applicable year, 50 percent, and
``(D) for a facility the construction of which
begins during any calendar year subsequent to the
calendar year described in subparagraph (C), 0 percent.
``(3) Applicable year.--For purposes of this subsection,
the term `applicable year' means the later of--
``(A) the calendar year in which the Secretary
determines that the annual greenhouse gas emissions
from the production of electricity in the United States
are equal to or less than 25 percent of the annual
greenhouse gas emissions from the production of
electricity in the United States for calendar year
2021, or
``(B) 2031.
``(e) Definitions.--For purposes of this section:
``(1) CO<INF>2</INF>e per KWh.--The term `CO<INF>2</INF>e
per KWh' means, with respect to any greenhouse gas, the
equivalent carbon dioxide (as determined based on global
warming potential) per kilowatt hour of electricity produced.
``(2) Greenhouse gas.--The term `greenhouse gas' has the
same meaning given such term under section 211(o)(1)(G) of the
Clean Air Act (42 U.S.C. 7545(o)(1)(G)), as in effect on the
date of the enactment of this section.
``(3) Qualified carbon dioxide.--The term `qualified carbon
dioxide' means carbon dioxide captured from an industrial
source which--
``(A) would otherwise be released into the
atmosphere as industrial emission of greenhouse gas,
``(B) is measured at the source of capture and
verified at the point of disposal or utilization, and
``(C) is captured and disposed or utilized within
the United States (within the meaning of section
638(1)) or a possession of the United States (within
the meaning of section 638(2)).
``(f) Guidance.--Not later than January 1, 2027, the Secretary
shall issue guidance regarding implementation of this section,
including calculation of greenhouse gas emission rates for qualified
facilities and determination of clean electricity production credits
under this section.
``(g) Special Rules.--
``(1) Only production in the united states taken into
account.--Consumption or sales shall be taken into account
under this section only with respect to electricity the
production of which is within--
``(A) the United States (within the meaning of
section 638(1)), or
``(B) a possession of the United States (within the
meaning of section 638(2)).
``(2) Combined heat and power system property.--
``(A) In general.--For purposes of subsection (a)--
``(i) the kilowatt hours of electricity
produced by a taxpayer at a qualified facility
shall include any production in the form of
useful thermal energy by any combined heat and
power system property within such facility, and
``(ii) the amount of greenhouse gases
emitted into the atmosphere by such facility in
the production of such useful thermal energy
shall be included for purposes of determining
the greenhouse gas emissions rate for such
facility.
``(B) Combined heat and power system property.--For
purposes of this paragraph, the term `combined heat and
power system property' has the same meaning given such
term by section 48(c)(3) (without regard to
subparagraphs (A)(iv), (B), and (D) thereof).
``(C) Conversion from btu to kwh.--
``(i) In general.--For purposes of
subparagraph (A)(i), the amount of kilowatt
hours of electricity produced in the form of
useful thermal energy shall be equal to the
quotient of--
``(I) the total useful thermal
energy produced by the combined heat
and power system property within the
qualified facility, divided by
``(II) the heat rate for such
facility.
``(ii) Heat rate.--For purposes of this
subparagraph, the term `heat rate' means the
amount of energy used by the qualified facility
to generate 1 kilowatt hour of electricity,
expressed as British thermal units per net
kilowatt hour generated.
``(3) Production attributable to the taxpayer.--In the case
of a qualified facility in which more than 1 person has an
ownership interest, except to the extent provided in
regulations prescribed by the Secretary, production from the
facility shall be allocated among such persons in proportion to
their respective ownership interests in the gross sales from
such facility.
``(4) Related persons.--Persons shall be treated as related
to each other if such persons would be treated as a single
employer under the regulations prescribed under section 52(b).
In the case of a corporation which is a member of an affiliated
group of corporations filing a consolidated return, such
corporation shall be treated as selling electricity to an
unrelated person if such electricity is sold to such a person
by another member of such group.
``(5) Pass-thru in the case of estates and trusts.--Under
regulations prescribed by the Secretary, rules similar to the
rules of subsection (d) of section 52 shall apply.
``(6) Allocation of credit to patrons of agricultural
cooperative.--
``(A) Election to allocate.--
``(i) In general.--In the case of an
eligible cooperative organization, any portion
of the credit determined under subsection (a)
for the taxable year may, at the election of
the organization, be apportioned among patrons
of the organization on the basis of the amount
of business done by the patrons during the
taxable year.
``(ii) Form and effect of election.--An
election under clause (i) for any taxable year
shall be made on a timely filed return for such
year. Such election, once made, shall be
irrevocable for such taxable year. Such
election shall not take effect unless the
organization designates the apportionment as
such in a written notice mailed to its patrons
during the payment period described in section
1382(d).
``(B) Treatment of organizations and patrons.--The
amount of the credit apportioned to any patrons under
subparagraph (A)--
``(i) shall not be included in the amount
determined under subsection (a) with respect to
the organization for the taxable year, and
``(ii) shall be included in the amount
determined under subsection (a) for the first
taxable year of each patron ending on or after
the last day of the payment period (as defined
in section 1382(d)) for the taxable year of the
organization or, if earlier, for the taxable
year of each patron ending on or after the date
on which the patron receives notice from the
cooperative of the apportionment.
``(C) Special rules for decrease in credits for
taxable year.--If the amount of the credit of a
cooperative organization determined under subsection
(a) for a taxable year is less than the amount of such
credit shown on the return of the cooperative
organization for such year, an amount equal to the
excess of--
``(i) such reduction, over
``(ii) the amount not apportioned to such
patrons under subparagraph (A) for the taxable
year,
shall be treated as an increase in tax imposed by this
chapter on the organization. Such increase shall not be
treated as tax imposed by this chapter for purposes of
determining the amount of any credit under this
chapter.
``(D) Eligible cooperative defined.--For purposes
of this section, the term `eligible cooperative' means
a cooperative organization described in section 1381(a)
which is owned more than 50 percent by agricultural
producers or by entities owned by agricultural
producers. For this purpose an entity owned by an
agricultural producer is one that is more than 50
percent owned by agricultural producers.
``(7) Increase in credit in certain cases.--
``(A) Energy communities.--In the case of any
qualified facility which is located in an energy
community (as defined in section 45(b)(11)(B)), for
purposes of determining the amount of the credit under
subsection (a) with respect to any electricity produced
by the taxpayer at such facility during the taxable
year, the applicable amount under paragraph (2) of such
subsection shall be increased by an amount equal to 10
percent of the amount otherwise in effect under such
paragraph (without application of subparagraph (B)).
``(B) Domestic content.--Rules similar to the rules
of section 45(b)(9) shall apply.
``(8) Credit reduced for tax-exempt bonds.--Rules similar
to the rules of section 45(b)(3) shall apply.
``(9) Wage requirements.--Rules similar to the rules of
section 45(b)(7)(A) and clauses (i) through (iv) of section
45(b)(7)(B) shall apply.
``(10) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(11) Domestic content requirement for elective payment.--
Rules similar to the rules of section 45(b)(10) shall apply.''.
(b) Elective Payment of Credit.--Section 6417(b), as amended by
preceding provisions of this Act, is amended by adding at the end the
following new paragraph:
``(12) The clean electricity production credit determined
under section 45BB(a).''.
(c) Election.--Section 6417(c)(3), as amended by the preceding
provisions of this Act, is amended by adding at the end the following
new subparagraph:
``(D) Clean electricity production credit.--In the
case of the credit described in subsection (b)(10), any
election under this subsection shall--
``(i) apply separately with respect to each
qualified facility,
``(ii) be made for the taxable year in
which the facility is placed in service, and
``(iii) shall apply to such taxable year
and all subsequent taxable years with respect
to such facility.''.
(d) Conforming Amendments.--
(1) Section 38(b) is amended--
(A) in paragraph (38), by striking ``plus'' at the
end,
(B) in paragraph (39), by striking the period at
the end and inserting ``, plus'', and
(C) by adding at the end the following new
paragraph:
``(40) the clean electricity production credit determined
under section 45BB(a).''.
(2) The table of sections for subpart D of part IV of
subchapter A of chapter 1 is amended by adding at the end the
following new item:
``Sec. 45BB. Clean electricity production credit.''.
(e) Effective Date.--The amendments made by this section shall
apply to facilities placed in service after December 31, 2022.
SEC. 136802. CLEAN ELECTRICITY INVESTMENT CREDIT.
(a) In General.--Subpart E of part IV of subchapter A of chapter 1
is amended by inserting after section 48E the following new section:
``SEC. 48F. CLEAN ELECTRICITY INVESTMENT CREDIT.
``(a) Investment Credit for Qualified Property.--
``(1) In general.--For purposes of section 46, the clean
electricity investment credit for any taxable year is an amount
equal to the applicable percentage of the qualified investment
for such taxable year with respect to--
``(A) any qualified facility, and
``(B) any grid improvement property.
``(2) Applicable percentage.--
``(A) Qualified facilities.--Subject to paragraph
(3)--
``(i) Base rate.--In the case of any
qualified facility which is not described in
subclause (I) of clause (ii) and does not
satisfy the requirements described in subclause
(II) of such clause, the applicable percentage
shall be 6 percent.
``(ii) Alternative rate.--In the case of
any qualified facility--
``(I) with a maximum net output of
less than 1 megawatt, or
``(II) which--
``(aa) satisfies the
requirements of subsection
(d)(3), and
``(bb) with respect to the
construction of such facility,
satisfies the requirements of
subsection (d)(4),
the applicable percentage shall be 30 percent.
``(B) Grid improvement property.--Subject to
paragraph (3)--
``(i) Base rate.--In the case of any grid
improvement property which is not described in
subclause (I) of clause (ii) and does not
satisfy the requirements described in subclause
(II) of such clause, the applicable percentage
shall be 6 percent.
``(ii) Alternative rate.--In the case of
any grid improvement property--
``(I) which is energy storage
property with a capacity of less than 1
megawatt, or
``(II) which--
``(aa) satisfies the
requirements of subsection
(d)(3), and
``(bb) with respect to the
construction of such property,
satisfies rules similar to the
rules of section 45(b)(8),
the applicable percentage shall be 30 percent.
``(3) Increase in credit rate in certain cases.--
``(A) Energy communities.--
``(i) In general.--In the case of any
qualified investment with respect to a
qualified facility or with respect to grid
improvement property which is placed in service
within an energy community (as defined in
section 45(b)(11)(B)), for purposes applying
paragraph (2) with respect to such property or
investment, the applicable percentage shall be
increased by the applicable credit rate
increase.
``(ii) Applicable credit rate increase.--
For purposes of clause (i), the applicable
credit rate increase shall be an amount equal
to--
``(I) in the case of any qualified
investment with respect to a qualified
facility described in paragraph
(2)(A)(i) or with respect to grid
improvement property described in
paragraph (2)(B)(i), 2 percentage
points, and
``(II) in the case of any qualified
investment with respect to a qualified
facility described in paragraph
(2)(A)(ii) or with respect to grid
improvement property described in
paragraph (2)(B)(ii), 10 percentage
points.
``(B) Domestic content.--Rules similar to the rules
of section 48(a)(12) shall apply.
``(b) Qualified Investment With Respect to a Qualified Facility.--
``(1) In general.--For purposes of subsection (a), the
qualified investment with respect to any qualified facility for
any taxable year is the sum of--
``(A) the basis of any qualified property placed in
service by the taxpayer during such taxable year which
is part of a qualified facility, plus
``(B) the amount of any expenditures which are--
``(i) paid or incurred by the taxpayer for
qualified interconnection property--
``(I) in connection with a
qualified facility which has a maximum
net output of not greater than 5
megawatts, and
``(II) placed in service during the
taxable year of the taxpayer, and
``(ii) properly chargeable to capital
account of the taxpayer.
``(2) Qualified property.--The term `qualified property'
means property--
``(A) which is--
``(i) tangible personal property, or
``(ii) other tangible property (not
including a building or its structural
components), but only if such property is used
as an integral part of the qualified facility,
``(B) with respect to which depreciation (or
amortization in lieu of depreciation) is allowable, and
``(C)(i) the construction, reconstruction, or
erection of which is completed by the taxpayer, or
``(ii) which is acquired by the taxpayer if the
original use of such property commences with the
taxpayer.
``(3) Qualified facility.--
``(A) In general.--For purposes of this section,
the term `qualified facility' means a facility--
``(i) which is used for the generation of
electricity,
``(ii) the construction of which begins
after December 31, 2026, and
``(iii) for which the anticipated
greenhouse gas emissions rate (as determined
under subparagraph (B)(ii)) is not greater than
zero.
``(B) Additional rules.--
``(i) Expansion of facility; incremental
production.--Rules similar to the rules of
section 45BB(b)(1)(C) shall apply for purposes
of this paragraph.
``(ii) Greenhouse gas emissions rate.--
Rules similar to the rules of section
45BB(b)(2) shall apply for purposes of this
paragraph.
``(C) Exclusion.--The term `qualified facility'
shall not include any facility for which--
``(i) a renewable electricity production
credit determined under section 45,
``(ii) an advanced nuclear power facility
production credit determined under section 45J,
``(iii) a carbon oxide sequestration credit
determined under section 45Q,
``(iv) a clean electricity production
credit determined under section 45BB,
``(v) an energy credit determined under
section 48,
``(vi) a qualifying advanced coal project
credit under section 48A, or
``(vii) a qualifying electric transmission
property credit under section 48D,
is allowed under section 38 for the taxable year or any
prior taxable year.
``(4) Qualified interconnection property.--For purposes of
this paragraph, the term `qualified interconnection property'
has the meaning given such term in section 48(a)(8)(B).
``(5) Coordination with rehabilitation credit.--The
qualified investment with respect to any qualified facility for
any taxable year shall not include that portion of the basis of
any property which is attributable to qualified rehabilitation
expenditures (as defined in section 47(c)(2)).
``(6) Definitions.--For purposes of this subsection, the
terms `CO2e per KWh' and `greenhouse gas emissions rate' have
the same meaning given such terms under section 45BB(b).
``(c) Qualified Investment With Respect to Grid Improvement
Property.--
``(1) In general.--
``(A) Qualified investment.--For purposes of
subsection (a), the qualified investment with respect
to grid improvement property for any taxable year is
the basis of any grid improvement property placed in
service by the taxpayer during such taxable year.
``(B) Grid improvement property.--For purposes of
this section, the term `grid improvement property'
means any energy storage property.
``(2) Energy storage property.--For purposes of this
section, the term `energy storage property' has the meaning
given such term in section 48(c)(6).
``(d) Special Rules.--
``(1) Certain progress expenditure rules made applicable.--
Rules similar to the rules of subsections (c)(4) and (d) of
section 46 (as in effect on the day before the date of the
enactment of the Revenue Reconciliation Act of 1990) shall
apply for purposes of subsection (a).
``(2) Special rule for property financed by subsidized
energy financing or private activity bonds.--Rules similar to
the rules of section 45(b)(3) shall apply.
``(3) Prevailing wage requirements.--Rules similar to the
rules of section 48(a)(10) shall apply.
``(4) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.
``(5) Domestic content requirement for elective payment.--
Rules similar to the rules of section 45(b)(10) shall apply.
``(e) Credit Phase-Out.--
``(1) In general.--The amount of the clean electricity
investment credit under subsection (a) for any qualified
investment with respect to any qualified facility or grid
improvement property the construction of which begins during a
calendar year described in paragraph (2) shall be equal to the
product of--
``(A) the amount of the credit determined under
subsection (a) without regard to this subsection,
multiplied by
``(B) the phase-out percentage under paragraph (2).
``(2) Phase-out percentage.--The phase-out percentage under
this paragraph is equal to--
``(A) for any qualified investment with respect to
any qualified facility or grid improvement property the
construction of which begins during the first calendar
year following the applicable year, 100 percent,
``(B) for any qualified investment with respect to
any qualified facility or grid improvement property the
construction of which begins during the second calendar
year following the applicable year, 75 percent,
``(C) for any qualified investment with respect to
any qualified facility or grid improvement property the
construction of which begins during the third calendar
year following the applicable year, 50 percent, and
``(D) for any qualified investment with respect to
any qualified facility or grid improvement property the
construction of which begins during any calendar year
subsequent to the calendar year described in
subparagraph (C), 0 percent.
``(3) Applicable year.--For purposes of this subsection,
the term `applicable year' has the same meaning given such term
in section 45BB(d)(3).
``(f) Greenhouse Gas.--In this section, the term `greenhouse gas'
has the same meaning given such term under section 45BB(e)(2).
``(g) Recapture of Credit.--For purposes of section 50, if the
Secretary determines that the greenhouse gas emissions rate for a
qualified facility is greater than 10 grams of CO<INF>2</INF>e per KWh,
any property for which a credit was allowed under this section with
respect to such facility shall cease to be investment credit property
in the taxable year in which the determination is made.
``(h) Guidance.--Not later than January 1, 2027, the Secretary
shall issue guidance regarding implementation of this section.''.
(b) Elective Payment of Credit.--Section 6417(b), as amended by
preceding provisions of this Act, is amended by adding at the end the
following new paragraph:
``(13) The clean electricity investment credit determined
under section 48F.''.
(c) Conforming Amendments.--
(1) Section 46 is amended--
(A) by striking ``and'' at the end of paragraph
(5),
(B) by striking the period at the end of paragraph
(6) and inserting ``, and'', and
(C) by adding at the end the following new
paragraph:
``(7) the clean electricity investment credit.''.
(2) Section 49(a)(1)(C) is amended--
(A) by striking ``and'' at the end of clause (iv),
(B) by striking the period at the end of clause (v)
and inserting a comma, and
(C) by adding at the end the following new clauses:
``(vi) the basis of any qualified property
which is part of a qualified facility under
section 48F, and
``(vii) the basis of any energy storage
property under section 48F.''.
(3) Section 50(a)(2)(E) is amended by striking ``or
48E(c)(1)'' and inserting ``48E(c)(1), or 48F(e)''.
(4) Section 50(c)(3) is amended by inserting ``or clean
electricity investment credit'' after ``In the case of any
energy credit''.
(5) The table of sections for subpart E of part IV of
subchapter A of chapter 1 is amended by inserting after the
item relating to section 48E the following new item:
``48F. Clean electricity investment credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2026, and, for
any property the construction of which begins prior to January 1, 2027,
only to the extent of the basis thereof attributable to the
construction, reconstruction, or erection after December 31, 2026.
SEC. 136803. INCREASE IN CLEAN ELECTRICITY INVESTMENT CREDIT FOR
FACILITIES PLACED IN SERVICE IN CONNECTION WITH LOW-
INCOME COMMUNITIES.
(a) In General.--Section 48F, as added by this Act, is amended by
adding at the end the following new subsection:
``(i) Special Rules for Certain Facilities Placed in Service in
Connection With Low-income Communities.--
``(1) In general.--In the case of any qualified facility
with respect to which the Secretary makes an allocation of
environmental justice capacity limitation under paragraph (4)--
``(A) the applicable percentage otherwise
determined under subsection (a)(2) with respect to any
eligible property which is part of such facility shall
be increased by--
``(i) in the case of a facility described
in subclause (I) of paragraph (2)(A)(iii) and
not described in subclause (II) of such
paragraph, 10 percentage points, and
``(ii) in the case of a facility described
in subclause (II) of paragraph (2)(A)(iii), 20
percentage points, and
``(B) the increase in the credit determined under
subsection (a) by reason of this subsection for any
taxable year with respect to all property which is part
of such facility shall not exceed the amount which
bears the same ratio to the amount of such increase
(determined without regard to this subparagraph) as--
``(i) the environmental justice capacity
limitation allocated to such facility, bears to
``(ii) the total megawatt nameplate
capacity of such facility, as measured in
direct current.
``(2) Qualified facility.--For purposes of this
subsection--
``(A) In general.--The term `qualified facility'
means any facility--
``(i) which is described in subsection
(b)(3)(A) and not described in section
45BB(b)(2)(B),
``(ii) which has a maximum net output of
less than 5 megawatts, and
``(iii) which--
``(I) is located in a low-income
community (as defined in section
45D(e)) or on Indian land (as defined
in section 2601(2) of the Energy Policy
Act of 1992 (25 U.S.C. 3501(2))), or
``(II) is part of a qualified low-
income residential building project or
a qualified low-income economic benefit
project.
``(B) Qualified low-income residential building
project.--A facility shall be treated as part of a
qualified low-income residential building project if--
``(i) such facility is installed on a
residential rental building which participates
in a covered housing program (as defined in
section 41411(a) of the Violence Against Women
Act of 1994 (34 U.S.C. 12491(a)(3)), a Housing
Development Fund Corporation cooperative under
Article XI of the New York State Private
Housing Finance Law, a housing assistance
program administered by the Department of
Agriculture under title V of the Housing Act of
1949, a housing program administered by a
tribally designated housing entity (as defined
in section 4(22) of the Native American Housing
Assistance and Self-Determination Act of 1996
(25 U.S.C. 4103(22))) or such other affordable
housing programs as the Secretary may provide,
and
``(ii) the financial benefits of the
electricity produced by such facility are
allocated equitably among the occupants of the
dwelling units of such building.
``(C) Qualified low-income economic benefit
project.--A facility shall be treated as part of a
qualified low-income economic benefit project if at
least 50 percent of the financial benefits of the
electricity produced by such facility are provided to
households with income of--
``(i) less than 200 percent of the poverty
line applicable to a family of the size
involved, or
``(ii) less than 80 percent of area median
gross income (as determined under section
142(d)(2)(B)).
``(D) Financial benefit.--For purposes of
subparagraphs (B) and (C), electricity acquired at a
below-market rate shall not fail to be taken into
account as a financial benefit.
``(3) Eligible property.--For purposes of this section, the
term `eligible property' means a qualified investment with
respect to any qualified facility which is described in
subsection (b).
``(4) Allocations.--
``(A) In general.--Not later than January 1, 2027,
the Secretary shall establish a program to allocate
amounts of environmental justice capacity limitation to
qualified facilities.
``(B) Limitation.--The amount of environmental
justice capacity limitation allocated by the Secretary
under subparagraph (A) during any calendar year shall
not exceed the annual capacity limitation with respect
to such year.
``(C) Annual capacity limitation.--For purposes of
this paragraph, the term `annual capacity limitation'
means 1.8 gigawatts of direct current capacity for each
of calendar years 2027 through 2031, and zero
thereafter.
``(D) Carryover of unused limitation.--
``(i) In general.--If the annual capacity
limitation for any calendar year exceeds the
aggregate amount allocated for such year under
this paragraph, such limitation for the
succeeding calendar year shall be increased by
the amount of such excess. No amount may be
carried under the preceding sentence to any
calendar year after 2033.
``(ii) Carryover from section 48 for
calendar year 2027.--If the annual capacity
limitation for calendar year 2026 under section
48(e)(4)(D) exceeds the aggregate amount
allocated for such year under section
48(e)(4)(D), such excess amount may be carried
over and applied to the annual capacity
limitation under this subsection for calendar
year 2027. Such limitation shall be increased
by the amount of such excess.
``(E) Placed in service deadline.--
``(i) In general.--Paragraph (1) shall not
apply with respect to any property which is
placed in service after the date that is 4
years after the date of the allocation with
respect to the facility of which such property
is a part.
``(ii) Application of carryover.--Any
amount of environmental justice capacity
limitation which expires under clause (i)
during any calendar year shall be taken into
account as an excess described in subparagraph
(D) (or as an increase in such excess) for such
calendar year, subject to the limitation
imposed by the last sentence of such
subparagraph.
``(F) Selection criteria.--In determining to which
qualified facilities to allocate environmental justice
capacity limitation under this paragraph, the Secretary
shall take into consideration which facilities will
result in--
``(i) the greatest health and economic
benefits, including the ability to withstand
extreme weather events, for individuals
described in section 45D(e)(2),
``(ii) the greatest employment and wages
for such individuals, and
``(iii) the greatest engagement with,
outreach to, or ownership by, such individuals,
including through partnerships with local
governments, community-based organizations, an
Indian tribal government (as defined in section
48(e)(4)(F)(ii)), or any Alaska Native
Corporation (as defined in section 3 of the
Alaska Native Claims Settlement Act (43 U.S.C.
1602(m)).
``(G) Disclosure of allocations.--The Secretary
shall, upon making an allocation of environmental
justice capacity limitation under this paragraph,
publicly disclose the identity of the applicant, the
amount of the environmental justice capacity limitation
allocated to such applicant, and the location of the
facility for which such allocation is made.
``(5) Recapture.--The Secretary shall, by regulations or
other guidance, provide for recapturing the benefit of any
increase in the credit allowed under subsection (a) by reason
of this subsection with respect to any property which ceases to
be property eligible for such increase (but which does not
cease to be investment credit property within the meaning of
section 50(a)). The period and percentage of such recapture
shall be determined under rules similar to the rules of section
50(a). To the extent provided by the Secretary, such recapture
may not apply with respect to any property if, within 12 months
after the date the taxpayer becomes aware (or reasonably should
have become aware) of such property ceasing to be property
eligible for such increase, the eligibility of such property
for such increase is restored. The preceding sentence shall not
apply more than once with respect to any facility.''.
(b) Effective Date.--The amendments made by this section shall take
effect on January 1, 2027.
SEC. 136804. COST RECOVERY FOR QUALIFIED FACILITIES, QUALIFIED
PROPERTY, AND GRID IMPROVEMENT PROPERTY.
(a) In General.--Section 168(e)(3)(B) is amended--
(1) in clause (vi)(III), by striking ``and'' at the end,
(2) in clause (vii), by striking the period at the end and
inserting ``, and'', and
(3) by inserting after clause (vii) the following:
``(viii) any qualified facility (as defined
in section 45BB(b)(1)(A)), any qualified
property (as defined in subsection (b)(2) of
section 48F) which is a qualified investment
(as defined in subsection (b)(1) of such
section), or any grid improvement property (as
defined in subsection (c)(1)(B) of such
section).''.
(b) Effective Date.--The amendments made by this section shall
apply to facilities and property placed in service after December 31,
2026.
SEC. 136805. CLEAN FUEL PRODUCTION CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
is amended by adding at the end the following new section:
``SEC. 45CC. CLEAN FUEL PRODUCTION CREDIT.
``(a) Amount of Credit.--
``(1) In general.--For purposes of section 38, the clean
fuel production credit for any taxable year is an amount equal
to the product of--
``(A) the applicable amount per gallon (or gallon
equivalent) with respect to any transportation fuel
which is--
``(i) produced by the taxpayer at a
qualified facility, and
``(ii) sold by the taxpayer in a manner
described in paragraph (4) during the taxable
year, and
``(B) the emissions factor for such fuel (as
determined under subsection (b)).
``(2) Applicable amount.--
``(A) Base amount.--In the case of any
transportation fuel produced at a qualified facility
which does not satisfy the requirements described in
subparagraph (B), the applicable amount shall be 20
cents.
``(B) Alternative amount.--In the case of any
transportation fuel produced at a qualified facility
which satisfies the requirements under paragraphs (6)
and (7) of subsection (g), the applicable amount shall
be $1.00.
``(3) Special rate for sustainable aviation fuel.--
``(A) In general.--In the case of a transportation
fuel which is sustainable aviation fuel, paragraph (2)
shall be applied--
``(i) in the case of a transportation fuel
produced at a qualified facility described in
paragraph (2)(A), by substituting `35 cents'
for `20 cents', and
``(ii) in the case of a transportation fuel
produced at a qualified facility described in
paragraph (2)(B), by substituting `$1.75' for
`$1.00'.
``(B) Sustainable aviation fuel.--For purposes of
this subparagraph (A), the term `sustainable aviation
fuel' means liquid fuel which is sold for use in an
aircraft and which--
``(i) meets the requirements of--
``(I) ASTM International Standard
D7566, or
``(II) the Fischer Tropsch
provisions of ASTM International
Standard D1655, Annex A1, and
``(ii) is not derived from palm fatty acid
distillates or petroleum.
``(4) Sale.--For purposes of paragraph (1), the
transportation fuel is sold in a manner described in this
paragraph if such fuel is sold by the taxpayer to an unrelated
person--
``(A) for use by such person in the production of a
fuel mixture,
``(B) for use by such person in a trade or
business, or
``(C) who sells such fuel at retail to another
person and places such fuel in the fuel tank of such
other person.
``(5) Rounding.--If any amount determined under paragraph
(1) is not a multiple of 0.1 cent, such amount shall be rounded
to the nearest multiple of 0.1 cent.
``(b) Emissions Factors.--
``(1) Emissions factor.--
``(A) Calculation.--
``(i) In general.--The emissions factor of
a transportation fuel shall be an amount equal
to the quotient of--
``(I) an amount equal to--
``(aa) 50 kilograms of
CO<INF>2</INF>e per mmBTU,
minus
``(bb) the emissions rate
for such fuel, divided by
``(II) 50 kilograms of
CO<INF>2</INF>e per mmBTU.
``(B) Establishment of emissions rate.--
``(i) In general.--Subject to clauses (ii)
and (iii), the Secretary shall annually publish
a table which sets forth the emissions rate for
similar types and categories of transportation
fuels based on the amount of lifecycle
greenhouse gas emissions (as described in
section 211(o)(1)(H) of the Clean Air Act (42
U.S.C. 7545(o)(1)(H)), as in effect on the date
of the enactment of this section) for such
fuels, expressed as kilograms of
CO<INF>2</INF>e per mmBTU, which a taxpayer
shall use for purposes of this section.
``(ii) Non-aviation fuel.--In the case of
any transportation fuel which is not a
sustainable aviation fuel, the lifecycle
greenhouse gas emissions of such fuel shall be
based on the most recent determinations under
the Greenhouse gases, Regulated Emissions, and
Energy use in Transportation model developed by
Argonne National Laboratory, or a successor
model (as determined by the Secretary).
``(iii) Aviation fuel.--In the case of any
transportation fuel which is a sustainable
aviation fuel, the lifecycle greenhouse gas
emissions of such fuel shall be determined in
accordance with--
``(I) the most recent Carbon
Offsetting and Reduction Scheme for
International Aviation which has been
adopted by the International Civil
Aviation Organization with the
agreement of the United States, or
``(II) any similar methodology
which satisfies the criteria under
section 211(o)(1)(H) of the Clean Air
Act (42 U.S.C. 7545(o)(1)(H)).
``(C) Rounding of emissions rate.--The Secretary
may round the emissions rates under subparagraph (B) to
the nearest multiple of 5 kilograms of CO<INF>2</INF>e
per mmBTU, except that, in the case of an emissions
rate that is less than 2.5 kilograms of CO<INF>2</INF>e
per mmBTU, the Secretary may round such rate to zero.
``(D) Provisional emissions rate.--In the case of
any transportation fuel for which an emissions rate has
not been established under subparagraph (B), a taxpayer
producing such fuel may file a petition with the
Secretary for determination of the emissions rate with
respect to such fuel.
``(2) Rounding.--If any amount determined under paragraph
(1)(A) is not a multiple of 0.1, such amount shall be rounded
to the nearest multiple of 0.1.
``(c) Inflation Adjustment.--
``(1) In general.--In the case of calendar years beginning
after 2026, the 20 cent amount in subsection (a)(2)(A), 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) shall each be adjusted by multiplying such amount
by the inflation adjustment factor for the calendar year in
which the sale of the transportation fuel occurs. If any amount
as increased under the preceding sentence is not a multiple of
1 cent, such amount shall be rounded to the nearest multiple of
1 cent.
``(2) Inflation adjustment factor.--For purposes of
paragraph (1), the inflation adjustment factor shall be the
inflation adjustment factor determined and published by the
Secretary pursuant to section 45BB(c), determined by
substituting `calendar year 2021' for `calendar year 1992' in
paragraph (3) thereof.
``(d) Credit Phase-Out.--
``(1) In general.--The amount of the clean fuel production
credit under subsection (a) for any transportation fuel sold
during a taxable year described in paragraph (2) shall be equal
to the product of--
``(A) the amount of the credit determined under
subsection (a) without regard to this subsection,
multiplied by
``(B) the phase-out percentage under paragraph (2).
``(2) Phase-out percentage.--The phase-out percentage under
this paragraph is equal to--
``(A) for any taxable year beginning in the first
calendar year following the applicable year, 100
percent,
``(B) for any taxable year beginning in the second
calendar year following the applicable year, 75
percent,
``(C) for any taxable year beginning in the third
calendar year following the applicable year, 50
percent, and
``(D) for any taxable year beginning in any
calendar year subsequent to the calendar year described
in subparagraph (C), 0 percent.
``(3) Applicable year.--For purposes of this subsection,
the term `applicable year' means the later of--
``(A) the calendar year in which the Secretary
determines that the greenhouse gas emissions from the
transportation of persons and goods annually in the
United States are equal to or less than 25 percent of
the greenhouse gas emissions from the transportation of
persons and goods in the United States during calendar
year 2021, or
``(B) 2031.
``(e) Definitions.--In this section:
``(1) mmBTU.--The term `mmBTU' means 1,000,000 British
thermal units.
``(2) CO<INF>2</INF>e.--The term `CO<INF>2</INF>e' means,
with respect to any greenhouse gas, the equivalent carbon
dioxide (as determined based on relative global warming
potential).
``(3) Greenhouse gas.--The term `greenhouse gas' has the
same meaning given that term under section 211(o)(1)(G) of the
Clean Air Act (42 U.S.C. 7545(o)(1)(G)), as in effect on the
date of the enactment of this section.
``(4) Qualified facility.--The term `qualified facility'--
``(A) means a facility used for the production of
transportation fuels, and
``(B) does not include any facility for which one
of the following credits is allowed under section 38
for the taxable year:
``(i) The credit for production of clean
hydrogen under section 45X.
``(ii) The credit for clean hydrogen
production facilities under section 48(a)(16).
``(iii) The credit for carbon oxide
sequestration under section 45Q.
``(5) Transportation fuel.--The term `transportation fuel'
means a fuel which--
``(A) is suitable for use as a fuel in a highway
vehicle or aircraft,
``(B) has an emissions rate which is not greater
than--
``(i) in the case of a fuel which is not a
sustainable aviation fuel--
``(I) for any such fuel sold during
calendar years 2027 through 2030, 50
kilograms of CO<INF>2</INF>e per mmBTU,
and
``(II) for any such fuel sold
during any calendar year beginning
after December 31, 2030, 25 kilograms
of CO<INF>2</INF>e per mmBTU, or
``(ii) in the case of a fuel which is a
sustainable aviation fuel--
``(I) for any such fuel sold during
any period before January 1, 2031, 35
kilograms of CO<INF>2</INF>e per mmBTU,
and
``(II) for any such fuel sold
during any period after December 31,
2030, 25 kilograms of CO<INF>2</INF>e
per mmBTU,
``(C) is not hydrogen fuel, and
``(D) in the case of fuel which is not aviation
fuel, is not derived from coprocessing biomass with a
feedstock which is not biomass. For purposes of this
paragraph, the term `biomass' has the meaning given
such term in section 45K(c)(3).
``(f) Guidance.--Not later than January 1, 2027, the Secretary
shall issue guidance regarding implementation of this section,
including calculation of emissions factors for transportation fuel, the
table described in subsection (b)(1)(B)(i), and the determination of
clean fuel production credits under this section.
``(g) Special Rules.--
``(1) Only registered production in the united states taken
into account.--
``(A) In general.--No clean fuel production credit
shall be determined under subsection (a) with respect
to any transportation fuel unless--
``(i) the taxpayer is registered as a
producer of clean fuel under section 4101 at
the time of production, and
``(ii) such fuel is produced in the United
States.
``(B) United states.--For purposes of this
paragraph, the term `United States' includes any
possession of the United States.
``(2) Production attributable to the taxpayer.--In the case
of a facility in which more than 1 person has an ownership
interest, except to the extent provided in regulations
prescribed by the Secretary, production from the facility shall
be allocated among such persons in proportion to their
respective ownership interests in the gross sales from such
facility.
``(3) Related persons.--Persons shall be treated as related
to each other if such persons would be treated as a single
employer under the regulations prescribed under section 52(b).
In the case of a corporation which is a member of an affiliated
group of corporations filing a consolidated return, such
corporation shall be treated as selling fuel to an unrelated
person if such fuel is sold to such a person by another member
of such group.
``(4) Pass-thru in the case of estates and trusts.--Under
regulations prescribed by the Secretary, rules similar to the
rules of subsection (d) of section 52 shall apply.
``(5) Allocation of credit to patrons of agricultural
cooperative.--
``(A) Election to allocate.--
``(i) In general.--In the case of an
eligible cooperative organization, any portion
of the credit determined under subsection (a)
for the taxable year may, at the election of
the organization, be apportioned among patrons
of the organization on the basis of the amount
of business done by the patrons during the
taxable year.
``(ii) Form and effect of election.--An
election under clause (i) for any taxable year
shall be made on a timely filed return for such
year. Such election, once made, shall be
irrevocable for such taxable year. Such
election shall not take effect unless the
organization designates the apportionment as
such in a written notice mailed to its patrons
during the payment period described in section
1382(d).
``(B) Treatment of organizations and patrons.--The
amount of the credit apportioned to any patrons under
subparagraph (A)--
``(i) shall not be included in the amount
determined under subsection (a) with respect to
the organization for the taxable year, and
``(ii) shall be included in the amount
determined under subsection (a) for the first
taxable year of each patron ending on or after
the last day of the payment period (as defined
in section 1382(d)) for the taxable year of the
organization or, if earlier, for the taxable
year of each patron ending on or after the date
on which the patron receives notice from the
cooperative of the apportionment.
``(C) Special rules for decrease in credits for
taxable year.--If the amount of the credit of a
cooperative organization determined under subsection
(a) for a taxable year is less than the amount of such
credit shown on the return of the cooperative
organization for such year, an amount equal to the
excess of--
``(i) such reduction, over
``(ii) the amount not apportioned to such
patrons under subparagraph (A) for the taxable
year,
shall be treated as an increase in tax imposed by this
chapter on the organization. Such increase shall not be
treated as tax imposed by this chapter for purposes of
determining the amount of any credit under this
chapter.
``(D) Eligible cooperative defined.--For purposes
of this section the term `eligible cooperative' means a
cooperative organization described in section 1381(a)
which is owned more than 50 percent by agricultural
producers or by entities owned by agricultural
producers. For this purpose an entity owned by an
agricultural producer is one that is more than 50
percent owned by agricultural producers.
``(6) Prevailing wage requirements.--
``(A) In general.--Subject to subparagraph (B),
rules similar to the rules of section 45(b)(7)(A) and
clauses (i) through (iv) of section 45(b)(7)(B) shall
apply.
``(B) Special rule for facilities placed in service
before january 1, 2027.--In the case of any qualified
facility placed in service before January 1, 2027--
``(i) the rules of clause (i) of section
45(b)(7)(A) shall not apply, and
``(ii) clause (ii) of such section shall be
applied by substituting `for any period of the
taxable year beginning after December 31, 2026
for which the credit is claimed under this
section with respect to production of
transportation fuel, the alteration or repair
of such facility' for `for the period of the
taxable year which is within the 10-year period
beginning on the date the facility was
originally placed in service, the alteration or
repair of such facility'.
``(7) Apprenticeship requirements.--Rules similar to the
rules of section 45(b)(8) shall apply.''.
(b) Elective Payment of Credit.--Section 6417(b), as amended by
preceding provisions of this Act, is amended by adding at the end the
following new paragraph:
``(14) The clean fuel production credit determined under
section 45CC(a).''.
(c) Conforming Amendments.--
(1) Section 38(b), as amended by section 101, is amended--
(A) in paragraph (39), by striking ``plus'' at the
end,
(B) in paragraph (40), by striking the period at
the end and inserting ``, plus'', and
(C) by adding at the end the following new
paragraph:
``(41) the clean fuel production credit determined under
section 45CC(a).''.
(2) The table of sections for subpart D of part IV of
subchapter A of chapter 1, as amended by section 101, is
amended by adding at the end the following new item:
``Sec. 45CC. Clean fuel production credit.''.
(3) Section 4101(a)(1) is amended by inserting ``every
person producing a fuel eligible for the clean fuel production
credit (pursuant to section 45CC),'' after ``section
6426(b)(4)(A)),''.
(d) Effective Date.--The amendments made by this section shall
apply to transportation fuel produced after December 31, 2026.
PART 9--APPROPRIATIONS
SEC. 136901. APPROPRIATIONS.
Immediately upon the enactment of this Act, in addition to amounts
otherwise available, there are appropriated for fiscal year 2022, out
of any money in the Treasury not otherwise appropriated, $4,073,433,000
to remain available until September 30, 2031, for necessary expenses
for the Internal Revenue Service to carry out this subtitle (and the
amendments made by this subtitle), which shall supplement and not
supplant any other appropriations that may be available for this
purpose.
Subtitle G--Social Safety Net
SEC. 137001. AMENDMENT OF 1986 CODE.
Except as otherwise expressly provided, whenever in this subtitle
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.
PART 1--CHILD TAX CREDIT
SEC. 137101. MODIFICATIONS APPLICABLE BEGINNING IN 2021.
(a) Safe Harbor Exception for Fraud and Intentional Disregard of
Rules and Regulations.--Section 24(j)(2)(B) is amended--
(1) by striking ``qualified'' each place it appears in
clause (iv)(II) and inserting ``qualifying'', and
(2) by adding at the end the following new clause:
``(v) Exception for fraud and intentional
disregard of rules and regulations.--
``(I) In general.--For purposes of
determining the safe harbor amount
under clause (iv) with respect to any
taxpayer, an individual shall not be
treated as taken into account in
determining the annual advance amount
of such taxpayer if the Secretary
determines that such individual was so
taken into account due to fraud by the
taxpayer or intentional disregard of
rules and regulations by the taxpayer.
``(II) Arrangements to take
individual into account more than
once.--For purposes of subclause (I), a
taxpayer shall not fail to be treated
as intentionally disregarding rules and
regulations with respect to any
individual taken into account in
determining the annual advance amount
of such taxpayer if such taxpayer
entered into a plan or other
arrangement with, or expected, another
taxpayer to take such individual into
account in determining the credit
allowed under this section for the
taxable year.''.
(b) Rules Relating to Reconciliation of Credit and Advance
Credit.--Section 24(j) is amended by adding at the end the following
new paragraphs:
``(3) Joint returns.--Except as otherwise provided by the
Secretary, in the case of an advance payment made under section
7527A with respect to a joint return, half of such payment
shall be treated as having been made to each individual filing
such return.
``(4) Coordination with possessions of the united states.--
For purposes of this subsection, payments made under section
7527A include payments made by any jurisdiction other than the
United States under section 7527A of the income tax law of such
jurisdiction, and advance payments made by American Samoa
pursuant to a plan described in subsection (k)(3)(B). In
carrying out this section, the Secretary shall coordinate with
each possession of the United States to prevent any application
of this paragraph that is inconsistent with the purposes of
this subsection.''.
(c) Annual Advance Amount.--Section 7527A(b) is amended--
(1) in paragraph (1)--
(A) in subparagraph (A), by inserting ``or based on
any other information known to the Secretary'' after
``reference taxable year'',
(B) in subparagraph (C), by inserting ``unless
determined by the Secretary based on any information
known to the Secretary,'' before ``the only children'',
and
(C) in subparagraph (D), by inserting ``unless
determined by the Secretary based on any information
known to the Secretary,'' before ``the ages of'', and
(2) in paragraph (3)(A)(ii), by striking `` provided by the
taxpayer'' and inserting ``provided, or known,''.
(d) Disclosure of Information Relating to Joint Filers and Advance
Payment of Child Tax Credit.--Section 6103(e) is amended by adding at
the end the following new paragraph:
``(12) Disclosure of information relating to joint filers
and advance payment of child tax credit.--In the case of an
individual to whom the Secretary makes payments under section
7527A, if the reference taxable year (as defined in section
7527A(b)(2)) that the Secretary uses to calculate such payments
is a year for which the individual filed an income tax return
jointly with another individual, the Secretary may disclose to
such individual any return information of such other individual
which is relevant in determining the payment under section
7527A and the individual's eligibility for such payment,
including information regarding any of the following:
``(A) The number of specified children, including
by reason of the birth of a child.
``(B) The name and TIN of specified children.
``(C) Marital status.
``(D) Modified adjusted gross income.
``(E) Principal place of abode.
``(F) Any other factor which the Secretary may
provide pursuant to section 7527A(c).''.
(e) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
taxable years beginning, and payments made, after December 31,
2020.
(2) Disclosure of information relating to joint filers and
advance payment of child tax credit.--The amendment made by
subsection (d) shall take effect on the date of the enactment
of this Act.
SEC. 137102. EXTENSIONS AND MODIFICATIONS APPLICABLE BEGINNING IN 2022.
(a) Extensions.--
(1) Extension of child tax credit.--Section 24(i) is
amended--
(A) by striking ``January 1, 2022'' in the matter
preceding paragraph (1) and inserting ``January 1,
2023'', and
(B) by inserting ``and 2022'' after ``2021'' in the
heading thereof.
(2) Extension of provisions related to possessions of the
united states.--
(A) Section 24(k)(2)(B) is amended--
(i) by striking ``December 31, 2021'' in
the matter preceding clause (i) and inserting
``December 31, 2022'', and
(ii) by striking ``After 2021'' in the
heading thereof and inserting ``After 2022''.
(B) Section 24(k)(3)(C)(ii) is amended--
(i) in subclause (I), by inserting ``or
2022'' after ``2021'', and
(ii) in subclause (II), by striking
``December 31, 2021'' and inserting ``December
31, 2022''.
(C) The heading of section 24(k)(2)(A) is amended
by inserting ``and 2022'' after ``2021''.
(b) Extension and Modification of Advance Payment.--
(1) In general.--Section 7527A is amended--
(A) in subsection (b)(1), by striking ``50 percent
of'',
(B) in clauses (i) and (ii) of subsection
(e)(4)(C), by inserting ``or 2022'' after ``in 2021'',
and
(C) in subsection (f), by striking ``December 31,
2021'' and inserting ``December 31, 2022''.
(2) Monthly payments.--
(A) In general.--Section 7527A(a) is amended to
read as follows:
``(a) In General.--The Secretary shall establish a program for
making monthly payments to taxpayers in amounts equal to 1/12 of the
annual advance amount with respect to such taxpayer.''.
(B) Modifications during calendar year.--Section
7527A(b)(3), as amended by the preceding provisions of
this Act, is amended--
(i) by amending subparagraph (A)(ii) to
read as follows:
``(ii) any other information provided, or
known, to the Secretary which allows the
Secretary to more accurately estimate the
amount treated as allowed under subpart C of
part IV of subchapter A of chapter 1 by reason
of section 24(i)(1) with respect to the
taxpayer for the reference taxable year.'', and
(ii) in subparagraph (B), by striking
``periodic payment'' both places it appears and
inserting ``monthly payment''.
(C) Conforming amendment.--Section 7527A(c)(2) is
amended by striking ``subsection (b)(3)(B)'' and
inserting ``subsection (b)(3)''.
(3) Eligibility for advance payments limited based on
modified adjusted gross income.--Section 7527A(b) is amended by
adding at the end the following new paragraph:
``(6) Limitation based on modified adjusted gross income.--
``(A) In general.--If the modified adjusted gross
income of the taxpayer for the reference taxable year
exceeds the applicable threshold amount with respect to
such taxpayer (as defined in section 24(i)(4)(B)), the
annual advance amount with respect to such taxpayer
shall be zero.
``(B) Exception for modifications made during the
calendar year.--Subparagraph (A) shall not apply to a
reference taxable year taken into account by reason of
paragraph (3)(A)(i) or subsection (c) if the taxpayer
received one or more payments under subsection (a) for
months in the calendar year which precede the month for
which such reference taxable year will be taken into
account.''.
(4) Advance payments to puerto rico residents for 2022.--
Section 7527A(e)(4) is amended--
(A) in subparagraph (A), by striking ``The
advance'' and inserting ``Except as provided in
subparagraph (D), the advance'', and
(B) by adding at the end the following new
subparagraph:
``(D) Advance payments to puerto rico residents for
2022.--For the period beginning on July 1, 2022, and
ending on December 31, 2022, the Secretary may apply
this section without regard to subparagraph (A)(i).''.
(c) Election to Apply Income Phaseout on Basis of Income From the
Preceding Taxable Year.--Section 24(i) is amended by adding at the end
the following new paragraph:
``(5) Election to apply income phaseout on basis of income
from the preceding taxable year.--In the case of a taxpayer who
elects (at such time and in such manner as the Secretary may
provide) the application of this paragraph for any taxable
year, paragraph (4) and subsection (b)(1) shall both be applied
with respect to the modified adjusted gross income (as defined
in subsection (b)) for the taxpayer's preceding taxable
year.''.
(d) Modification of Recapture Safe Harbor for 2022.--Section
24(j)(2)(B)(iv), as amended by the preceding provisions of this Act, is
amended to read as follows:
``(iv) Safe harbor amount.--For purposes of
this subparagraph, the term `safe harbor
amount' means, with respect to any taxpayer for
any taxable year, the sum of--
``(I) an amount equal to the
product of $3,600 multiplied by the
excess (if any) of the number of
qualifying children who have not
attained age 6 as of the close of the
calendar year in which the taxable year
of the taxpayer begins, and who are
taken into account in determining the
annual advance amount with respect to
the taxpayer under section 7527A with
respect to months beginning in such
taxable year, over the number of such
qualifying children taken into account
in determining the credit allowed under
this section for such taxable year,
plus
``(II) an amount equal to the
product of $3,000 multiplied by the
excess (if any) of the number of
qualifying children not described in
clause (I), and who are taken into
account in determining the annual
advance amount with respect to the
taxpayer under section 7527A with
respect to months beginning in such
taxable year, over the number of such
qualifying children taken into account
in determining the credit allowed under
this section for such taxable year.''.
(e) Repeal of Social Security Number Requirement.--
(1) In general.--Section 24(h) is amended by striking
paragraph (7).
(2) Conforming amendments.--
(A) Section 24(h)(1) is amended by striking
``paragraphs (2) through (7)'' and inserting
``paragraphs (2) through (6)''.
(B) Section 24(h)(4) is amended by striking
subparagraph (C).
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning, and payments made, after December 31,
2021.
SEC. 137103. REFUNDABLE CHILD TAX CREDIT AFTER 2022.
(a) In General.--Section 24 is amended by adding at the end the
following new subsection:
``(l) Refundable Credit After 2022.--In the case of any taxable
year beginning after December 31, 2022, if the taxpayer (in the case of
a joint return, either spouse) has a principal place of abode in the
United States (determined as provided in section 32) for more than one-
half of the taxable year or is a bona fide resident of Puerto Rico
(within the meaning of section 937(a)) for such taxable year--
``(1) subsection (d) shall not apply, and
``(2) so much of the credit determined under subsection (a)
(after application of paragraph (1)) as does not exceed the
amount of such credit which would be so determined without
regard to subsection (h)(4) shall be allowed under subpart C
(and not allowed under this subpart)''.
(b) Conforming Amendments Related to Possessions of the United
States.--
(1) Puerto rico.--Section 24(k)(2)(B), as amended by the
preceding provisions of this Act, is amended to read as
follows:
``(B) Application to taxable years after 2022.--For
application of refundable credit to residents of Puerto
Rico for taxable years after 2022, see subsection
(l).''.
(2) American samoa.--Section 24(k)(3)(C)(ii)(II), as
amended by the preceding provisions of this Act, is amended to
read as follows:
``(II) if such taxable year begins
after December 31, 2022, subsection (l)
shall be applied by substituting
`Puerto Rico or American Samoa' for
`Puerto Rico'.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2022.
SEC. 137104. APPROPRIATIONS.
Immediately upon the enactment of this Act, in addition to amounts
otherwise available, there are appropriated out of any money in the
Treasury not otherwise appropriated:
(1) $3,963,300,000 to remain available until September 30,
2026, for necessary expenses for the Internal Revenue Service
to administer the Child Tax Credit, and advance payments of the
Child Tax Credit, including the costs of disbursing such
payments, which shall supplement and not supplant any other
appropriations that may be available for this purpose, and
(2) $1,000,000,000 is appropriated to the Department of the
Treasury, to remain available until September 30, 2026, to
support efforts to increase enrollment of eligible families in
the Child Tax Credit, for advance payments of the Child Tax
Credit, and for other tax benefits, including but not limited
to program outreach, costs of data sharing arrangements,
systems changes, forms changes, and related efforts, and
efforts to support the cross-enrollment of beneficiaries of
other programs in the Child Tax Credit, and for advance
payments of the Child Tax Credit, including by establishing
intergovernmental cooperative agreements with states and local
governments, the District of Columbia, tribal governments, and
possessions of the United States: Provided, that such amount
shall be available in addition to any amounts otherwise
available: Provided further, that these funds may be awarded by
federal agencies to state and local governments, the District
of Columbia, tribal governments, and possessions of the United
States, and private entities, including organizations dedicated
to free tax return preparation and low income taxpayer clinics
funded under section 7526 of the Internal Revenue Code of 1986.
PART 2--EARNED INCOME TAX CREDIT
SEC. 137201. CERTAIN IMPROVEMENTS TO THE EARNED INCOME TAX CREDIT
EXTENDED THROUGH 2022.
(a) In General.--Section 32(n) is amended by striking ``January 1,
2022'' and inserting ``January 1, 2023''.
(b) Inflation Adjustment.--Section 32(n)(4)(B) is amended to read
as follows:
``(B) Inflation adjustment.--In the case of any
taxable year beginning after 2021, the $9,820 and
$11,610 dollar amounts in subparagraph (A) shall be
increased by an amount equal to--
``(i) such dollar amount, multiplied by
``(ii) 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 2020'
for `calendar year 2016' in subparagraph
(A)(ii) thereof.''.
(c) Election to Determine Earned Income Based on Prior Taxable
Year.--Section 32, as amended by subsection (f), is amended by adding
at the end the following new subsection:
``(o) Election to Determine Earned Income Based on Prior Taxable
Year.--
``(1) In general.--In the case of a taxpayer whose earned
income for any taxable year beginning after December 31, 2021,
and before January 1, 2023, is less than the earned income of
such taxpayer for the preceding taxable year, if such taxpayer
elects (at such time and in such manner as the Secretary may
provide) the application of this subsection for such taxable
year, the earned income of such taxpayer for such taxable year
shall be treated for purposes of this section as being equal to
the earned income of such taxpayer for such preceding taxable
year.
``(2) Joint returns.--For purposes of this subsection, in
the case of a joint return, the earned income of the taxpayer
for the preceding taxable year shall be the sum of the earned
income of each spouse for the preceding taxable year.
``(3) Treatment as mathematical or clerical error.--In the
case of a taxpayer described in paragraph (1) who makes the
election described in such paragraph, the use on the return for
purposes of this section of an amount of earned income for the
preceding taxable year which differs from the amount of such
earned income as shown in the electronic files of the Internal
Revenue Service shall be treated as a mathematical or clerical
error for purposes of section 6213.
``(4) Treatment of references.--Any provision of this title
which defines or determines earned income by reference to this
section shall be applied without regard to this subsection
unless such provision specifically provides otherwise.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 137202. FUNDS FOR ADMINISTRATION OF EARNED INCOME TAX CREDITS IN
THE TERRITORIES.
(a) Puerto Rico.--Section 7530(a)(1) is amended by striking
``plus'' at the end of subparagraph (A), by striking the period at the
end of subparagraph (B) and inserting ``, plus'', and by adding at the
end the following new subparagraph:
``(C) reasonable administrative costs associated
with the provision of the earned income tax credit not
in excess of $4,000,000.''.
(b) Possessions With Mirror Code Tax Systems.--Section 7530(b)(1)
is amended by striking ``plus'' at the end of subparagraph (A), by
striking the period at the end of subparagraph (B) and inserting ``,
plus'', and by adding at the end the following new subparagraph:
``(C) reasonable administrative costs associated
with the provision of the earned income tax credit not
in excess of $200,000.''.
(c) American Samoa.--Section 7530(c)(1) is amended by striking
``plus'' at the end of subparagraph (A), by striking the period at the
end of subparagraph (B) and inserting ``, plus'', and by adding at the
end the following new subparagraph:
``(C) reasonable administrative costs associated
with the provision of the earned income tax credit not
in excess of $200,000.''.
(d) Effective Date.--The amendments made by this section shall
apply to payments made for calendar years beginning after December 31,
2021.
PART 3--EXPANDING ACCESS TO HEALTH COVERAGE AND LOWERING COSTS
SEC. 137301. IMPROVE AFFORDABILITY AND REDUCE PREMIUM COSTS OF HEALTH
INSURANCE FOR CONSUMERS.
(a) In General.--Section 36B(b)(3)(A)(iii) is amended--
(1) by striking all that precedes the table contained
therein and inserting the following:
``(iii) Determining percentages for 2021
through 2026.--
``(I) In general.--In the case of a
taxable year beginning after December
31, 2020, and before January 1, 2026,
the following table shall be applied in
lieu of the table contained in clause
(i):'', and
(2) by adding at the end the following new subclause:
``(II) Indexing.--In the case of a
taxable year beginning after December
31, 2020, and before January 1, 2027,
clause (ii) shall not apply for
purposes of adjusting premium
percentages under this subparagraph.''.
(b) Extension Through 2025 of Rule to Allow Credit to Taxpayers
Whose Household Income Exceeds 400 Percent of the Poverty Line.--
Section 36B(c)(1)(E) is amended--
(1) by striking ``in 2021 or 2022'' and inserting ``after
December 31, 2020, and before January 1, 2026'', and
(2) by striking ``and 2022'' in the heading thereof and
inserting ``through 2025''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 137302. MODIFICATION OF EMPLOYER-SPONSORED COVERAGE AFFORDABILITY
TEST IN HEALTH INSURANCE PREMIUM TAX CREDIT.
(a) In General.--Section 36B(c)(2)(C)(i)(II) is amended by
inserting ``(8.5 percent in the case of any taxable year beginning
after December 31, 2021, and before January 1, 2026)'' after ``9.5
percent''.
(b) Qualified Small Employer Health Reimbursement Arrangements.--
Section 36B(c)(4)(C)(ii) is amended by inserting ``(8.5 percent in the
case of any taxable year beginning after December 31, 2021, and before
January 1, 2026)'' after ``9.5 percent''.
(c) Percentages Temporarily Determined Without Regard to
Adjustments.--
(1) Section 36B(c)(2)(C)(iv) is amended by adding at the
end the following: ``The preceding sentence shall not apply in
the case of any plan year beginning after December 31, 2021,
and before January 1, 2027.''.
(2) Section 36B(c)(4)(F) is amended by adding at the end
the following: ``The preceding sentence shall not apply in the
case of any plan year beginning after December 31, 2021, and
before January 1, 2027.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 137303. TREATMENT OF LUMP-SUM SOCIAL SECURITY BENEFITS IN
DETERMINING HOUSEHOLD INCOME.
(a) In General.--Section 36B(d)(2) is amended by adding at the end
the following new subparagraph:
``(C) Exclusion of portion of lump-sum social
security benefits.--
``(i) In general.--The term `modified
adjusted gross income' shall not include so
much of any lump-sum social security benefit
payment as is attributable to months ending
before the beginning of the taxable year.
``(ii) Lump-sum social security benefit
payment.--For purposes of this subparagraph,
the term `lump-sum social security benefit
payment' means any payment of social security
benefits (as defined in section 86(d)(1)) which
constitutes more than 1 month of such benefits.
``(iii) Election to include excludable
amount.--With respect to any taxable year
beginning after December 31, 2025, a taxpayer
may elect (at such time and in such manner as
the Secretary may provide) to have this
subparagraph not apply for such taxable
year.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2021.
SEC. 137304. TEMPORARY EXPANSION OF HEALTH INSURANCE PREMIUM TAX
CREDITS FOR CERTAIN LOW-INCOME POPULATIONS.
(a) In General.--Section 36B is amended by redesignating subsection
(h) as subsection (i) and by inserting after subsection (g) the
following new subsection:
``(h) Certain Temporary Rules Beginning in 2022.--With respect to
any taxable year beginning after December 31, 2021, and before January
1, 2026--
``(1) Eligibility for credit not limited based on income.--
Section 36B(c)(1)(A) shall be disregarded in determining
whether a taxpayer is an applicable taxpayer.
``(2) Credit allowed to certain low-income employees
offered employer-provided coverage.--Subclause (II) of
subsection (c)(2)(C)(i) shall not apply if the taxpayer's
household income does not exceed 138 percent of the poverty
line for a family of the size involved. Subclause (II) of
subsection (c)(2)(C)(i) shall also not apply to an individual
described in the last sentence of such subsection if the
taxpayer's household income does not exceed 138 percent of the
poverty line for a family of the size involved.
``(3) Credit allowed to certain low-income employees
offered qualified small employer health reimbursement
arrangements.--A qualified small employer health reimbursement
arrangement shall not be treated as constituting affordable
coverage for an employee (or any spouse or dependent of such
employee) for any months of a taxable year if the employee's
household income for such taxable year does not exceed 138
percent of the poverty line for a family of the size involved.
``(4) Limitations on recapture.--
``(A) In general.--In the case of a taxpayer whose
household income is less than 200 percent of the
poverty line for the size of the family involved for
the taxable year, the amount of the increase under
subsection (f)(2)(A) shall in no event exceed $300
(one-half of such amount in the case of a taxpayer
whose tax is determined under section 1(c) for the
taxable year).
``(B) Limitation on increase for certain non-
filers.--In the case of any taxpayer who would not be
required to file a return of tax for the taxable year
but for any requirement to reconcile advance credit
payments under subsection (f), if an Exchange
established under title I of the Patient Protection and
Affordable Care Act has determined that--
``(i) such taxpayer is eligible for advance
payments under section 1412 of such Act for any
portion of such taxable year, and
``(ii) such taxpayer's household income for
such taxable year is projected to not exceed
138 percent of the poverty line for a family of
the size involved,
subsection (f)(2)(A) shall not apply to such taxpayer
for such taxable year and such taxpayer shall not be
required to file such return of tax.
``(C) Information provided by exchange.--The
information required to be provided by an Exchange to
the Secretary and to the taxpayer under subsection
(f)(3) shall include such information as is necessary
to determine whether such Exchange has made the
determinations described in clauses (i) and (ii) of
subparagraph (B) with respect to such taxpayer.''.
(b) Employer Shared Responsibility Provision Not Applicable With
Respect to Certain Low-income Taxpayers Receiving Premium Assistance.--
Section 4980H(c)(3) is amended to read as follows:
``(3) Applicable premium tax credit and cost-sharing
reduction.--
``(A) In general.--The term `applicable premium tax
credit and cost-sharing reduction' means--
``(i) any premium tax credit allowed under
section 36B,
``(ii) any cost-sharing reduction under
section 1402 of the Patient Protection and
Affordable Care Act, and
``(iii) any advance payment of such credit
or reduction under section 1412 of such Act.
``(B) Exception with respect to certain low-income
taxpayers.--Such term shall not include any premium tax
credit, cost-sharing reduction, or advance payment
otherwise described in subparagraph (A) if such credit,
reduction, or payment is allowed or paid for a taxable
year of an employee (beginning after December 31, 2021,
and before January 1, 2026) with respect to which--
``(i) an Exchange established under title I
of the Patient Protection and Affordable Care
Act has determined that such employee's
household income for such taxable year is
projected to not exceed 138 percent of the
poverty line for a family of the size involved,
or
``(ii) such employee's household income for
such taxable year does not exceed 138 percent
of the poverty line for a family of the size
involved.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 137305. SPECIAL RULE FOR INDIVIDUALS RECEIVING UNEMPLOYMENT
COMPENSATION.
(a) Extension.--Section 36B(g)(1) is amended by striking ``during
2021,'' and inserting ``after December 31, 2020, and before January 1,
2023,''.
(b) Modification of Income Not Taken Into Account.--Section
36B(g)(1)(B) is amended by striking ``133 percent'' and inserting ``150
percent (133 percent in the case of any week beginning during 2021)''.
(c) Conforming Amendment.--Section 36B(g) by inserting ``Through
2022'' after ``2021'' in the heading thereof.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 137306. PERMANENT CREDIT FOR HEALTH INSURANCE COSTS.
(a) In General.--Subparagraph (B) of section 35(b)(1) of the
Internal Revenue Code of 1986 is amended by striking ``, and before
January 1, 2022'' and inserting a period.
(b) Increase in Credit Percentage.--Subsection (a) of section 35 of
the Internal Revenue Code of 1986 is amended by striking ``72.5
percent'' and inserting ``80 percent''.
(c) Conforming Amendments.--Subsections (b) and (e)(1) of section
7527 of the Internal Revenue Code of 1986 are each amended by striking
``72.5 percent'' and inserting ``80 percent''.
(d) Effective Date.--The amendments made by this section shall
apply to coverage months beginning after December 31, 2021.
SEC. 137307. EXCLUSION OF CERTAIN DEPENDENT INCOME FOR PURPOSES OF
PREMIUM TAX CREDIT.
(a) In General.--Paragraph (2) of section 36B(d) of the Internal
Revenue Code of 1986, as amended by this Act, is further amended by
adding at the end the following new subparagraph:
``(D) Exception for certain dependent income.--
``(i) In general.--Solely for purposes of
determining the credit under this section and
eligibility for cost sharing reductions under
section 1402 of the Patient Protection and
Affordable Care Act, and not for any other
purpose (including any determination of income
for purposes of the programs established under
titles XIX and XXI of the Social Security Act
and section 1331 of the Patient Protection and
Affordable Care Act), there shall not be taken
into account under subparagraph (A)(ii) the
modified adjusted gross income of any dependent
of the taxpayer who has not attained age 24 as
of the last day of the calendar year in which
the taxable year of the taxpayer begins.
``(ii) Limitation.--Clause (i) shall not
apply to so much of the aggregate of the
modified adjusted gross income of all
dependents of the taxpayer who have not
attained the age described in such clause as
exceeds $3,500.
``(iii) Election to have subparagraph not
apply.--In the case of any taxable year
beginning after December 31, 2025, a taxpayer
may elect (at such time and in such manner as
the Secretary may provide) to have this
subparagraph not apply with respect to the
income of any dependent of the taxpayer for
such taxable year.
``(iv) Adjustment for inflation.--In the
case of any taxable year beginning after
December 31, 2023, the $3,500 amount in clause
(ii) shall be increased by an amount equal to--
``(I) such amount, multiplied by
``(II) 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 2022' for
`calendar year 2016' in subparagraph
(A)(ii) thereof.
If any increase determined under the preceding
sentence is not a multiple of $100, such
increase shall be rounded to the next lowest
multiple of $100.
``(v) Termination.--This subparagraph shall
not apply to taxable years beginning after
December 31, 2026.''.
(b) Conforming Amendments.--
(1) Clause (ii) of section 36B(d)(2)(A) of the Internal
Revenue Code of 1986 is amended by inserting ``, except as
provided in subparagraph (D),'' after ``individuals''.
(2) Paragraph (3) of section 1411(b) of the Patient
Protection and Affordable Care Act (42 U.S.C. 18081) is amended
by adding at the end the following new subparagraph:
``(D) Information regarding certain dependents.--In
the case of taxable years beginning before January 1,
2027, information regarding whether section
36B(d)(2)(D) will apply to any individuals taken into
account as members of the household of the enrollee,
and the amount of income of each such individual for
the taxable year described in subparagraph (A).''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2022.
SEC. 137308. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
INSULIN PRODUCTS.
(a) In General.--Subchapter B of chapter 100 is amended by adding
at the end the following new section:
``SEC. 9826. REQUIREMENTS WITH RESPECT TO COST-SHARING FOR CERTAIN
INSULIN PRODUCTS.
``(a) In General.--For plan years beginning on or after January 1,
2023, a group health plan shall provide coverage of selected insulin
products, and with respect to such products, shall not--
``(1) apply any deductible; or
``(2) impose any cost-sharing in excess of the lesser of,
per 30-day supply--
``(A) $35; or
``(B) the amount equal to 25 percent of the
negotiated price of the selected insulin product net of
all price concessions received by or on behalf of the
plan, including price concessions received by or on
behalf of third-party entities providing services to
the plan, such as pharmacy benefit management services.
``(b) Definitions.--In this section:
``(1) Selected insulin products.--The term `selected
insulin products' means at least one of each dosage form (such
as vial, pump, or inhaler dosage forms) of each different type
(such as rapid-acting, short-acting, intermediate-acting, long-
acting, ultra long-acting, and premixed) of insulin (as defined
below), when available, as selected by the group health plan.
``(2) Insulin defined.--The term `insulin' means insulin
that is licensed under subsection (a) or (k) of section 351 of
the Public Health Service Act (42 U.S.C. 262) and continues to
be marketed under such section, including any insulin product
that has been deemed to be licensed under section 351(a) of
such Act pursuant to section 7002(e)(4) of the Biologics Price
Competition and Innovation Act of 2009 (Public Law 111-148) and
continues to be marketed pursuant to such licensure.
``(c) Out-of-network Providers.--Nothing in this section requires a
plan that has a network of providers to provide benefits for selected
insulin products described in this section that are delivered by an
out-of-network provider, or precludes a plan that has a network of
providers from imposing higher cost-sharing than the levels specified
in subsection (a) for selected insulin products described in this
section that are delivered by an out-of-network provider.
``(d) Rule of Construction.--Subsection (a) shall not be construed
to require coverage of, or prevent a group health plan from imposing
cost-sharing other than the levels specified in subsection (a) on,
insulin products that are not selected insulin products, to the extent
that such coverage is not otherwise required and such cost-sharing is
otherwise permitted under Federal and applicable State law.
``(e) Application of Cost-sharing Towards Deductibles and Out-of-
pocket Maximums.--Any cost-sharing payments made pursuant to subsection
(a)(2) shall be counted toward any deductible or out-of-pocket maximum
that applies under the plan.''.
(b) Clerical Amendment.--The table of sections for subchapter B of
chapter 100 is amended by adding at the end the following new item:
``Sec. 9826. Requirements with respect to cost-sharing for certain
insulin products.''.
SEC. 137309. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.
(a) In General.--Subchapter B of chapter 100 of the Internal
Revenue Code of 1986, as amended by the preceding provisions of this
Act, is further amended by adding at the end the following:
``SEC. 9827. OVERSIGHT OF PHARMACY BENEFIT MANAGER SERVICES.
``(a) In General.--For plan years beginning on or after January 1,
2023, a group health plan or an entity or subsidiary providing pharmacy
benefits management services on behalf of such a plan shall not enter
into a contract with a drug manufacturer, distributor, wholesaler,
subcontractor, rebate aggregator, or any associated third party that
limits the disclosure of information to plan sponsors in such a manner
that prevents the plan, or an entity or subsidiary providing pharmacy
benefits management services on behalf of a plan, from making the
reports described in subsection (b).
``(b) Reports.--
``(1) In general.--For plan years beginning on or after
January 1, 2023, not less frequently than once every 6 months,
an entity providing pharmacy benefits management services on
behalf of a group health plan shall submit to the plan sponsor
(as defined in section 3(16)(B) of the Employee Retirement
Income Security Act of 1974) of such group health plan a report
in accordance with this subsection and make such report
available to the plan sponsor in a machine-readable format.
Each such report shall include, with respect to the applicable
group health plan--
``(A) as applicable, information collected from
drug manufacturers by such entity on the total amount
of copayment assistance dollars paid, or copayment
cards applied, that were funded by the drug
manufacturer with respect to the participants and
beneficiaries in such plan;
``(B) a list of each drug covered by such plan or
entity providing pharmacy benefit management services
that was dispensed during the reporting period,
including, with respect to each such drug during the
reporting period--
``(i) the brand name, chemical entity, and
National Drug Code;
``(ii) the number of participants and
beneficiaries for whom the drug was filled
during the plan year, the total number of
prescription fills for the drug (including
original prescriptions and refills), and the
total number of dosage units of the drug
dispensed across the plan year, including
whether the dispensing channel was by retail,
mail order, or specialty pharmacy;
``(iii) the wholesale acquisition cost,
listed as cost per days supply and cost per
pill, or in the case of a drug in another form,
per dose;
``(iv) the total out-of-pocket spending by
participants and beneficiaries on such drug,
including participant and beneficiary spending
through copayments, coinsurance, and
deductibles; and
``(v) for any drug for which gross spending
of the group health plan exceeded $10,000
during the reporting period--
``(I) a list of all other drugs in
the same therapeutic category or class,
including brand name drugs and
biological products and generic drugs
or biosimilar biological products that
are in the same therapeutic category or
class as such drug; and
``(II) the rationale for preferred
formulary placement of such drug in
that therapeutic category or class;
``(C) a list of each therapeutic category or class
of drugs that were dispensed under the health plan
during the reporting period, and, with respect to each
such therapeutic category or class of drugs, during the
reporting period--
``(i) total gross spending by the plan,
before manufacturer rebates, fees, or other
manufacturer remuneration;
``(ii) the number of participants and
beneficiaries who filled a prescription for a
drug in that category or class;
``(iii) if applicable to that category or
class, a description of the formulary tiers and
utilization mechanisms (such as prior
authorization or step therapy) employed for
drugs in that category or class;
``(iv) the total out-of-pocket spending by
participants and beneficiaries, including
participant and beneficiary spending through
copayments, coinsurance, and deductibles; and
``(v) for each therapeutic category or
class under which 3 or more drugs are included
on the formulary of such plan--
``(I) the amount received, or
expected to be received, from drug
manufacturers in rebates, fees,
alternative discounts, or other
remuneration--
``(aa) to be paid by drug
manufacturers for claims
incurred during the reporting
period; or
``(bb) that is related to
utilization of drugs, in such
therapeutic category or class;
``(II) the total net spending,
after deducting rebates, price
concessions, alternative discounts or
other remuneration from drug
manufacturers, by the health plan on
that category or class of drugs; and
``(III) the net price per course of
treatment or single fill, such as a 30-
day supply or 90-day supply, incurred
by the health plan and its participants
and beneficiaries, after manufacturer
rebates, fees, and other remuneration
for drugs dispensed within such
therapeutic category or class during
the reporting period;
``(D) total gross spending on prescription drugs by
the plan during the reporting period, before rebates
and other manufacturer fees or remuneration;
``(E) total amount received, or expected to be
received, by the health plan in drug manufacturer
rebates, fees, alternative discounts, and all other
remuneration received from the manufacturer or any
third party, other than the plan sponsor, related to
utilization of drug or drug spending under that health
plan during the reporting period;
``(F) the total net spending on prescription drugs
by the health plan during the reporting period; and
``(G) amounts paid directly or indirectly in
rebates, fees, or any other type of remuneration to
brokers, consultants, advisors, or any other individual
or firm who referred the group health plan's business
to the pharmacy benefit manager.
``(2) Privacy requirements.--Entities providing pharmacy
benefits management services on behalf of a group health plan
shall provide information under paragraph (1) in a manner
consistent with the privacy, security, and breach notification
regulations promulgated under section 264(c) of the Health
Insurance Portability and Accountability Act of 1996, and shall
restrict the use and disclosure of such information according
to such privacy regulations.
``(3) Disclosure and redisclosure.--
``(A) Limitation to business associates.--A group
health plan receiving a report under paragraph (1) may
disclose such information only to business associates
of such plan as defined in section 160.103 of title 45,
Code of Federal Regulations (or successor regulations).
``(B) Clarification regarding public disclosure of
information.--Nothing in this section prevents an
entity providing pharmacy benefits management services
on behalf of a group health plan from placing
reasonable restrictions on the public disclosure of the
information contained in a report described in
paragraph (1), except that such entity may not restrict
disclosure of such report to the Department of Health
and Human Services, the Department of Labor, or the
Department of the Treasury.
``(C) Limited form of report.--The Secretary shall
define through rulemaking a limited form of the report
under paragraph (1) required of plan sponsors who are
drug manufacturers, drug wholesalers, or other direct
participants in the drug supply chain, in order to
prevent anti-competitive behavior.
``(4) Report to gao.--An entity providing pharmacy benefits
management services on behalf of a group health plan shall
submit to the Comptroller General of the United States each of
the first 4 reports submitted to a plan sponsor under paragraph
(1) with respect to such plan, and other such reports as
requested, in accordance with the privacy requirements under
paragraph (2) and the disclosure and redisclosure standards
under paragraph (3), and such other information that the
Comptroller General determines necessary to carry out the study
under section 30606(b) of an Act to provide for reconciliation
pursuant to title II of S. Con. Res. 14.
``(c) Enforcement.--
``(1) In general.--The Secretary, in consultation with the
Secretary of Labor and the Secretary of Health and Human
Services, shall enforce this section.
``(2) Failure to provide timely information.--An entity
providing pharmacy benefit management services that violates
subsection (a) or fails to provide information required under
subsection (b), or a drug manufacturer that fails to provide
information under subsection (b)(1)(A) in a timely manner,
shall be subject to a civil monetary penalty in the amount of
$10,000 for each day during which such violation continues or
such information is not disclosed or reported.
``(3) False information.--An entity providing pharmacy
benefit management services, or drug manufacturer that
knowingly provides false information under this section shall
be subject to a civil money penalty in an amount not to exceed
$100,000 for each item of false information. Such civil money
penalty shall be in addition to other penalties as may be
prescribed by law.
``(4) Procedure.--The provisions of section 1128A of the
Social Security Act, other than subsection (a) and (b) and the
first sentence of subsection (c)(1) of such section shall apply
to civil monetary penalties under this subsection in the same
manner as such provisions apply to a penalty or proceeding
under section 1128A of the Social Security Act.
``(5) Waivers.--The Secretary may waive penalties under
paragraph (2), or extend the period of time for compliance with
a requirement of this section, for an entity in violation of
this section that has made a good-faith effort to comply with
this section.
``(d) Rule of Construction.--Nothing in this section shall be
construed to permit a group health plan or other entity to restrict
disclosure to, or otherwise limit the access of, the Department of the
Treasury to a report described in subsection (b)(1) or information
related to compliance with subsection (a) by such plan or entity.
``(e) Definition.--In this section, the term `wholesale acquisition
cost' has the meaning given such term in section 1847A(c)(6)(B) of the
Social Security Act.''.
(b) Clerical Amendment.--The table of sections for subchapter B of
chapter 100 of the Internal Revenue Code of 1986, as amended by the
preceding provisions of this Act, is further amended by adding at the
end the following new item:
``Sec. 9827. Oversight of pharmacy benefit manager services.''.
PART 4--PATHWAY TO PRACTICE TRAINING PROGRAMS
SEC. 137401. ADMINISTRATIVE FUNDING OF THE RURAL AND UNDERSERVED
PATHWAY TO PRACTICE TRAINING PROGRAMS FOR POST-
BACCALAUREATE STUDENTS, MEDICAL STUDENTS, AND MEDICAL
RESIDENTS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2022, out of any money in the Treasury
not otherwise appropriated, $6,000,000 to remain available until
September 30, 2031, in addition to amounts otherwise available, to
carry out the administration of the Rural and Underserved Pathway to
Practice Training Program for Post-Baccalaureate and Medical Students
under section 1899C of such Act (42 U.S.C. 1395mmm) and the Rural and
Underserved Pathway to Practice Training Programs for Medical Residents
under section 1886(h)(4)(H)(vii) of such Act (42 U.S.C.
1395ww(h)(4)(H)(vii)). Amounts transferred under the preceding sentence
shall remain available until expended.
SEC. 137402. ESTABLISHING RURAL AND UNDERSERVED PATHWAY TO PRACTICE
TRAINING PROGRAMS FOR POST-BACCALAUREATE STUDENTS AND
MEDICAL STUDENTS.
(a) Program.--
(1) In general.--Title XVIII of the Social Security Act (42
U.S.C. 1395 et seq.) is amended by adding at the end the
following new section:
``SEC. 1899C. RURAL AND UNDERSERVED PATHWAY TO PRACTICE TRAINING
PROGRAM FOR POST-BACCALAUREATE AND MEDICAL STUDENTS.
``(a) In General.--Not later than October 1, 2023, the Secretary
shall, subject to the succeeding provisions of this section, carry out
the `Rural and Underserved Pathway to Practice Training Program for
Post-Baccalaureate and Medical Students' (in this section, referred to
as the `Program') under which the Secretary awards Pathway to Practice
medical scholarship vouchers to qualifying students described in
subsection (b) for the purpose of increasing the number of physicians
practicing in rural and underserved communities.
``(b) Qualifying Student Described.--For purposes of this section,
a qualifying student described in this subsection is an individual
who--
``(1) attests he or she--
``(A) is or will be a first-generation student of a
4-year college, graduate school, or professional
school;
``(B) was a Pell Grant recipient; or
``(C) lived in a medically underserved area, rural
area, or health professional shortage area for a period
of 4 or more years prior to attending an undergraduate
program;
``(2) has accepted enrollment in--
``(A) a post-baccalaureate program that is not more
than 2 years and intends to enroll in a qualifying
medical school within 2 years after completion of such
program; or
``(B) a qualifying medical school;
``(3) will practice medicine in a health professional
shortage area, medically underserved area, public hospital,
rural area, or as required under subsection (d)(5); and
``(4) submits an application and a signed copy of the
agreement described under subsection (c).
``(c) Applications.--
``(1) In general.--To be eligible to receive a Pathway to
Practice medical scholarship voucher under this section, a
qualifying student described in subsection (b) shall submit to
the Secretary an application at such time, in such manner, and
containing such information as the Secretary may require.
``(2) Information to be included.--As a part of the
application described in paragraph (1), the Secretary shall
include a notice of the items which are required to be agreed
to under subsection (d)(5) for the purpose of notifying the
qualifying student of the terms of the Rural and Underserved
Pathway to Practice Training Program for Post-Baccalaureate and
Medical Students.
``(d) Pathway to Practice Medical Scholarship Voucher Details.--
``(1) Number.--On an annual basis, the Secretary shall
award a Pathway to Practice medical scholarship voucher under
the Program to 1,000 qualifying students described in
subsection (b).
``(2) Prioritization criteria.--In determining whether to
award a Pathway to Practice medical scholarship voucher under
the Program to qualifying students described in subsection (b),
the Secretary shall prioritize applications from any such
student who attests that he or she--
``(A) was a participant in the Health Resources and
Services Administration Health Careers Opportunity
Program, Centers of Excellence Program, or an Area
Health Education Center program;
``(B) is a disadvantaged student (as defined by the
National Health Service Corps of the Health Resources &
Services Administration of the Department of Health and
Human Services); or
``(C) attended a historically black college or
other minority serving institution (as defined in
section 1067q of title 20, United States Code).
``(3) Duration.--Each Pathway to Practice medical
scholarship voucher awarded to a qualifying student pursuant to
paragraph (1) shall be so awarded to such a student on an
annual basis for each year of enrollment in a post-
baccalaureate program and a qualifying medical school (as
appropriate).
``(4) Amount.--Subject to paragraph (5), each Pathway to
Practice medical scholarship voucher awarded under the Program
shall include amounts for--
``(A) tuition;
``(B) academic fees (as determined by the
qualifying medical school);
``(C) required textbooks and equipment;
``(D) a monthly stipend equal to the amount
provided for individuals under the health professions
scholarship and financial assistance program for active
service stipend monthly rate; and
``(E) any other educational expenses normally
incurred by students at the post-baccalaureate program
or qualifying medical school (as appropriate).
``(5) Required agreement.--No amounts under paragraph (4)
may be provided to a qualifying student awarded a Pathway to
Practice medical scholarship voucher under the Program unless
the qualifying student submits to the Secretary an agreement
to--
``(A) complete a post-baccalaureate program that is
not more than 2 years (if applicable pursuant to the
option under subsection (b)(2)(A));
``(B) graduate from a qualifying medical school;
``(C) complete a residency program in an approved
residency training program (as defined in section
1886(h)(5)(A));
``(D) complete an initial residency period or the
period of board eligibility;
``(E) practice medicine for at least the number of
years of the Pathway to Practice medical scholarship
voucher awarded under paragraph (2) after a residency
program in a health professional shortage area, a
medically underserved area, a public hospital, or a
rural area, and during such period annually submit
documentation with respect to whether the qualifying
student practices medicine in such an area and where;
``(F) for the purpose of determining compliance
with subparagraph (E), not later than 180 days after
the date on which qualifying student completes a
residency program, provide to the Secretary information
with respect to where the qualifying student is
practicing medicine following the period described in
such subparagraph;
``(G) except in the case of a waiver for hardship
pursuant to section 1892(f)(3), be liable to the United
States pursuant to section 1892 for any amounts
received under this Program that is determined a past-
due obligation under subsection (b)(3) of such section
in the case qualifying student fails to complete all of
the requirements of this agreement under this
subsection; and
``(H) for the purpose of determining the amount of
Pathway to Practice medical scholarship vouchers paid
or incurred by a qualifying medical school or any
provider of a post-baccalaureate program referred to in
subsection (b)(2)(A) for the costs of each item
specified under paragraph (4), consent to any
personally identifying information being shared with
the Secretary of the Treasury.
``(6) Responsibilities of participating educational
institutions.--Each annual award of an amount of Pathway to
Practice medical scholarship voucher under paragraph (2) shall
be made with respect to a specific qualifying medical school or
to a post-baccalaureate program that is not more than 2 years
and such school or program shall (as a condition of, and prior
to, such award being made with respect to such school or
program)--
``(A) submit to the Secretary such information as
the Secretary may require to determine the amount of
such award on the basis of the costs of the items
specified under paragraph (4) (except for subparagraph
(D)) with respect to such school or program, and
``(B) enter into an agreement with the Secretary
under which such school or program will verify (in such
manner as the Secretary may provide) that amounts paid
by such school or program to the qualifying student are
used for such costs.
``(e) Definitions.--In this section:
``(1) Health professional shortage area.--The team `health
professional shortage area' has the meaning given such term in
subparagraphs (A) or (B) of section 332(a)(1) of the Public
Health Service Act.
``(2) Initial residency period.--The term `initial
residency period' has the meaning given such term in section
1886(h)(5)(F).
``(3) Medically underserved area.--The term `medically
underserved area' means an area designated pursuant to section
330(b)(3)(A) of the Public Health Service Act.
``(4) Pell grant recipient.--The term `Pell Grant
recipient' has the meaning given such term in section 322(3) of
the Higher Education Act of 1965.
``(5) Period of board eligibility.--The term `period of
board eligibility' has the meaning given such term in section
1886(h)(5)(G).
``(6) Qualifying medical school.--The term `qualifying
medical school' means a school of medicine accredited by the
Liaison Committee on Medical Education of the American Medical
Association and the Association of American Medical Colleges
(or approved by such Committee as meeting the standards
necessary for such accreditation) or a school of osteopathy
accredited by the American Osteopathic Association, or approved
by such Association as meeting the standards necessary for such
accreditation which--
``(A) for each academic year, enrolls at least 10
qualifying students who are in enrolled in such a
school;
``(B) requires qualifying students to enroll in
didactic coursework and clinical experience applicable
to practicing medicine in health professional shortage
areas, medically underserved areas, or rural areas,
including--
``(i) clinical rotations in such areas in
applicable specialties (as applicable and as
available);
``(ii) coursework or training experiences
focused on medical issues prevalent in such
areas and cultural or structural competency;
and
``(C) is located in a State (as defined in section
210(h)).
``(7) Rural area.--The term `rural area' has the meaning
given such term in section 1886(d)(2)(D).
``(f) Penalty for False Information.--Any person who knowingly and
willfully obtains by fraud, false statement, or forgery, or fails to
refund any funds, assets, or property provided under this section or
attempts to so obtain by fraud, false statement or forgery, or fail to
refund any funds, assets, or property, received pursuant to this
section shall be fined not more than $20,000 or imprisoned for not more
than 5 years, or both.''.
(2) Agreements.--Section 1892 of the Social Security Act
(42 U.S.C. 1395ccc) is amended--
(A) in subsection (a)(1)(A)--
(i) by striking ``, or the'' and inserting
``, the''; and
(ii) by inserting ``or the Rural and
Underserved Pathway to Practice Training
Program for Post- Baccalaureate and Medical
Students under section 1899C'' before ``, owes
a past-due obligation'';
(B) in subsection (b)--
(i) in paragraph (1), by striking at the
end ``or'';
(ii) in paragraph (2), by striking the
period at the end and inserting ``; or''; and
(iii) by adding the end the following new
paragraph:
``(3) subject to subsection (f), owed by an individual to
the United States by breach of an agreement under section
1899C(c) and which payment has not been paid by the individual
for any amounts received under the Rural and Underserved
Pathway to Practice Training Program for Post-Baccalaureate and
Medical Students (and accrued interest determined in accordance
with subsection (f)(4)) in the case such individual fails to
complete the requirements of such agreement.''; and
(C) by adding at the end the following new
subsection:
``(f) Authorities With Respect to the Collection Under the Pathway
to Practice Training Program.--The Secretary--
``(1) shall require payment to the United States for any
amount of damages that the United States is entitled to recover
under subsection (b)(3), within the 5-year period beginning on
the date an eligible individual fails to complete the
requirements of such agreement under section 1899C(d)(5) (or
such longer period beginning on such date as specified by the
Secretary), and any such amounts not paid within such period
shall be subject to collection through deductions in Medicare
payments pursuant to subsection (e);
``(2) shall allow payments described in paragraph (1) to be
paid in installments over such 5-year period, which shall
accrue interest in an amount determined pursuant to paragraph
(5);
``(3) shall waive the requirement for an individual to pay
a past-due obligation under subsection (b)(3) in the case of
hardship (as determined by the Secretary);
``(4) shall not disclose any past-due obligation under
subsection (b)(3) that is owed to the United States to any
credit reporting agency that the United States entitled to be
recovered the United States under this section; and
``(5) shall make a final determination of whether the
amount of payment under section 1899C made to a qualifying
student (as described in subsection (b) of such section) was in
excess of or less than the amount of payment that is due, and
payment of such excess or deficit is not made (or effected by
offset) within 90 days of the date of the determination, and
interest shall accrue on the balance of such excess or deficit
not paid or offset (to the extent that the balance is owed by
or owing to the provider) at a rate determined in accordance
with the regulations of the Secretary of the Treasury
applicable to charges for late payments.''.
SEC. 137403. FUNDING FOR THE RURAL AND UNDERSERVED PATHWAY TO PRACTICE
TRAINING PROGRAMS FOR POST-BACCALAUREATE STUDENTS AND
MEDICAL STUDENTS.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986, as amended by the preceding
provisions of this Act, is amended by inserting after section 36F the
following new section:
``SEC. 36G. PATHWAY TO PRACTICE MEDICAL SCHOLARSHIP VOUCHER CREDIT.
``(a) In General.--In the case of a qualified educational
institution, there shall be allowed as a credit against the tax imposed
by this subtitle for any taxable year an amount equal to the aggregate
amount paid or incurred by such institution during such taxable year
pursuant to any Pathway to Practice medical scholarship voucher awarded
to a qualifying student with respect to such institution.
``(b) Determination of Amounts Paid Pursuant to Qualified
Scholarship Vouchers, etc.--For purposes of this section--
``(1) an amount shall be treated as paid or incurred
pursuant to an annual award of a Pathway to Practice medical
scholarship voucher only if such amount is paid or incurred in
reimbursement, or anticipation of, an expense described in
subparagraphs (A) through (E) of paragraph (4) of section
1899C(d) of the Social Security Act and is subject to
verification in such manner as the Secretary of Health and
Human Services may provide under paragraph (6) of such section,
and
``(2) in the case of any amount credited by a qualified
educational institution against a liability owed by the
qualifying student to such institution, such amount shall be
treated as paid by such institution to such student as of the
date that such liability would otherwise be due.
``(c) Definitions.--For purposes of this section--
``(1) Qualified educational institution.--The term
`qualified educational institution' means, with respect to any
annual award of a Pathway to Practice medical scholarship
voucher--
``(A) any qualifying medical school (as defined in
subsection (e)(6) of section 1899C of the Social
Security Act), and
``(B) any provider of a post-baccalaureate program
referred to in subsection (b)(2)(A) of such section,
which meets the requirements of subsection (d)(6) of such
section.
``(2) Qualifying student.--The term `qualifying student'
means any student to whom the Secretary of Health and Human
Services has made an annual award of a Pathway to Practice
medical scholarship voucher under section 1899C of the Social
Security Act.
``(3) Annual award of a pathway to practice medical
scholarship voucher.--The term `annual award of a Pathway to
Practice medical scholarship voucher' means the annual award of
a Pathway to Practice medical scholarship voucher referred to
in section 1899C(d)(3) of the Social Security Act.
``(d) Coordination of Academic and Taxable Years.--The credit
allowed under subsection (a) with respect to any Pathway to Practice
medical scholarship voucher shall not exceed the amount of such voucher
which is for expenses described in subparagraphs (A) through (E) of
section 1899C(d)(4) of the Social Security Act, reduced by any amount
of such voucher with respect to which credit was allowed under this
section for any prior taxable year.
``(e) Regulations.--The Secretary shall issue such regulations or
other guidance as are necessary or appropriate to carry out the
purposes of this section.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A), as amended by the preceding
provisions of this Act, is amended by inserting ``36G,'' after
``36F,''.
(2) Paragraph (2) of section 1324(b) of title 31, United
States Code, as amended by the preceding provisions of this
Act, is amended by inserting ``36G,'' after ``36F,''.
(3) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986,
and amended by the preceding provisions of this Act, is amended
by inserting after the item relating to section 36F the
following new item:
``Sec. 36G. Pathway to Practice medical scholarship voucher credit.''.
(c) Information Sharing.--The Secretary of Health and Human
Services shall annually provide the Secretary of the Treasury such
information regarding the program under section 1899C of the Social
Security Act as the Secretary of the Treasury may require to administer
the tax credits determined under section 36G of the Internal Revenue
Code of 1986, including information to identify qualifying students and
the qualified educational institutions at which such students are
enrolled and the amount of the annual award of the Pathway to Practice
medical scholarship voucher awarded to each such student with respect
to such institution. Terms used in this subparagraph shall have the
same meaning as when used in such section 36G.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
SEC. 137404. ESTABLISHING RURAL AND UNDERSERVED PATHWAY TO PRACTICE
PROGRAM FOR MEDICAL RESIDENTS.
Section 1886 of the Social Security Act (42 U.S.C. 1395ww) is
amended--
(1) in subsection (d)(5)(B)(v), by inserting
``(h)(4)(H)(vii),'' after ``The provisions of subsections
(h)(4)(H)(vi),''; and
(2) in subsection (h)(4)(H), by adding at the end the
following new clause:
``(vii) Exclusion from full-time equivalent
limitation for hospitals implementing rural and
underserved pathway to practice program.--
``(I) In general.--For cost
reporting periods beginning on or after
October 1, 2026, during which a
qualifying resident (as defined in
subclause (II)) trains in an applicable
hospital (as defined in subclause
(III)), the Secretary shall, for such
cost reporting period by the number of
full-time equivalent residents so
trained within the applicable hospital
during such period, exclude from the
limitation under subparagraph (F).
``(II) Qualifying resident.--For
purposes of this clause, the term
`qualifying resident' means a full-time
equivalent resident who--
``(aa) was a qualifying
student awarded a Pathway to
Practice medical scholarship
voucher under section 1899C;
and
``(bb) graduated from a
qualifying medical school.
``(III) Applicable hospital.--
``(aa) In general.--For
purposes of this clause, the
term `applicable hospital'
means any hospital that--
``(AA) meets the
requirements of item
(bb);
``(BB) agrees to
provide data to the
Secretary with respect
to where qualifying
residents (as defined
in subclause (II))
practice medicine or
participate in
fellowships immediately
following their
residencies; and
``(CC) agrees to
promote community-based
training of qualifying
residents (as defined
in subclause (II)), as
appropriate.
``(bb) Other
requirements.--For the purpose
of item (aa)(AA), an applicable
hospital shall also be a
subsection (d) hospital that
has been recognized by the
Accreditation Council for
Graduate Medical Education as
meeting the following
requirements:
``(AA) Such
hospital provides
mentorships for
residents.
``(BB) Such
hospital includes
cultural or structural
competency as part of
the training of
residents.
``(CC) The hospital
has a demonstrated
record of training
medical residents in
health professional
shortage areas,
medically underserved
areas, public
hospitals, or rural
areas.
``(IV) Other definitions.--
``(aa) Health professional
shortage area.--The team
`health professional shortage
area' has the meaning given
such term in subparagraphs (A)
or (B) of section 332(a)(1) of
the Public Health Service Act.
``(bb) Medically
underserved area.--The term
`medically underserved area'
means an area designated
pursuant to section
330(b)(3)(A) of the Public
Health Service Act.
``(cc) Qualifying medical
school.--The term `qualifying
medical school' has the meaning
given such term in section
1899C(e)(6).
``(dd) Qualifying medical
student.--The term `qualifying
medical student' has the
meaning given such term in
section 1899C(b).
``(ee) Rural area.--The
term `rural area' has the
meaning given such term in
section 1886(d)(2)(D).''.
SEC. 137405. DISTRIBUTION OF ADDITIONAL RESIDENCY POSITIONS.
(a) In General.--Section 1886(h) of the Social Security Act (42
U.S.C. 1395ww(h)) is amended--
(1) in paragraph (4)(F)(i), by striking ``and (9)'' and
inserting ``(9), and (10)'';
(2) in paragraph (4)(H)(i), by striking ``and (9)'' and
inserting ``(9), and (10)''; and
(3) by adding at the end the following new paragraph:
``(10) Distribution of additional residency positions.--
``(A) Additional residency positions.--
``(i) In general.--For fiscal years 2025
and 2026, and for each succeeding fiscal year
until the aggregate number of full-time
equivalent residency positions distributed
under this paragraph is equal to the aggregate
number of such positions made available (as
specified in clause (ii)), the Secretary shall,
subject to the succeeding provisions of this
paragraph, increase the otherwise applicable
resident limit for each qualifying hospital (as
defined in subparagraph (F)) that submits a
timely application under this subparagraph by
such number as the Secretary may approve
effective beginning July 1 of the fiscal year
of the increase.
``(ii) Number available for distribution.--
``(I) Total number available.--The
aggregate number of such positions made
available under this paragraph shall be
equal to 4,000.
``(II) Annual limit.--The aggregate
number of such positions so made
available shall not exceed 2,000 for a
fiscal year.
``(iii) Rounds of applications.--The
Secretary shall initiate a separate round of
applications for an increase under clause (i)
for each fiscal year for which such an increase
is to be provided.
``(iv) Distribution for primary care,
psychiatry, and other residencies.--
``(I) In general.--Except as
provided under subclause (II), of the
positions made available under this
paragraph--
``(aa) not less than 25
percent shall be in a primary
care residency (as defined in
subparagraph (F)) or obstetrics
and gynecology residency; and
``(bb) not less than 15
percent shall be in a
psychiatry residency (as
defined in such subparagraph).
``(II) Distribution for other
residencies.--The requirement under
subclause (I) shall not apply with
respect to any positions made available
under this paragraph that are not
distributed to a qualifying hospital by
July 1, 2027, and such positions shall
be distributed to hospitals in
accordance with subparagraph (B),
without regard to specialty.
``(v) Clarification regarding availability
of other increase.--A qualifying hospital may
apply for, and receive, an increase under this
paragraph and paragraph (9) for a fiscal year.
``(B) Distribution.--For purposes of providing an
increase in the otherwise applicable resident limit
under subparagraph (A), the following shall apply:
``(i) Eligible hospitals.--With respect to
the aggregate number of such positions
available for distribution under this
paragraph, the Secretary shall distribute 30
percent of such aggregate number to the
category of hospitals described in subclause
(II) of clause (ii), 20 percent of such
aggregate number to each of the categories of
hospitals described in subclauses (I), (III),
and (IV) of such clause, and 10 percent of such
aggregate number to the category of hospitals
described in subclause (V) of such clause,
subject to clauses (iii) and (iv).
``(ii) Categories of hospitals described.--
The following categories of hospitals are
described in this clause:
``(I) Hospitals that are located in
a rural area (as defined in subsection
(d)(2)(D)) or are treated as being
located in a rural area pursuant to
subsection (d)(8)(E), hospitals that
are located in a census tract assigned
a rural-urban commuting area code of 4
or greater, and hospitals that are a
sole community hospital (as defined in
subsection (d)(5)(D)(iii)).
``(II) Hospitals in which the
reference resident level of the
hospital (as specified in subparagraph
(F)(v)) is greater than the otherwise
applicable resident limit.
``(III) Hospitals in States with--
``(aa) a new medical school
that received `Candidate
School' status from the Liaison
Committee on Medical Education
or `Pre-Accreditation' status
from the American Osteopathic
Association Commission on
Osteopathic College
Accreditation on or after
January 1, 2000, and achieved
or continued to progress toward
`Full Accreditation' status (as
such term is defined by the
Liaison Committee on Medical
Education) or toward
`Accreditation' status (as such
term is defined by the American
Osteopathic Association
Commission on Osteopathic
College Accreditation); or
``(bb) an additional
location or branch campus
established on or after January
1, 2000, by a medical school
with `Full Accreditation'
status (as such term is defined
by the Liaison Committee on
Medical Education) or
`Accreditation' status (as such
term is defined by the American
Osteopathic Association
Commission on Osteopathic
College Accreditation).
``(IV) Hospitals that are located
in or serve an area designated as a
health professional shortage area under
section 332(a)(1)(A) of the Public
Health Service Act or serve a
population group designated under
section 332(a)(1)(B) of such Act, as
determined by the Secretary.
``(V) Hospitals located in States
in the lowest quartile for resident-to-
population ratios, as defined by the
Secretary.
``(iii) Distribution to other hospitals.--
Any positions made available under this
paragraph that are not distributed to a
qualifying hospital in accordance with clause
(i) by July 1, 2027, shall be distributed to
other hospitals, subject to the requirement
under clause (iv). In carrying out the
preceding sentence, the Secretary shall ensure
that such positions are first offered to
qualifying hospitals in categories described in
clause (ii) before being distributed to other
hospitals.
``(iv) Requirement.--A hospital shall only
be eligible to receive positions made available
under this paragraph if the hospital
demonstrates to the Secretary that the hospital
is likely to--
``(I) fill such positions within
the first 5 training years beginning
after the date the increase would be
effective, as determined by the
Secretary; and
``(II) use some portion (as
specified by the Secretary) of such
positions for the residencies described
in (A)(iv).
``(C) Conditions of distribution.--
``(i) In general.--Subject to clause (iv),
a hospital that receives an increase in the
otherwise applicable resident limit under this
paragraph shall ensure, during the 5-year
period beginning on the date of such increase,
that the numbers of full-time equivalent
residents in a primary care or psychiatry
residency (as those terms are defined in
subparagraph (F)), excluding any additional
positions attributable to an increase under
this paragraph, are not less than the average
numbers of full-time equivalent residents in a
primary care or psychiatry residency (as so
defined) during the 3 most recent cost
reporting periods ending prior to the date of
enactment of this paragraph.
``(ii) Reporting requirements.--Subject to
clause (iv), a hospital that receives an
increase in the otherwise applicable resident
limit under this paragraph shall, after making
a good faith attempt to collect information
from former residents, report to the Secretary
in a time and manner specified by the Secretary
the following information for each year
(beginning with the first year for which the
hospital receives an increase in the otherwise
applicable resident limit under this
paragraph), as applicable:
``(I) Race and ethnicity of
residents.
``(II) The practice patterns of
residents one and two years after
completion of their residency,
including the number and percent of
residents who--
``(aa) practice in a
primary care, psychiatry, or
other specialty;
``(bb) primarily serve or
are located in a health
professional shortage area with
a designation in effect under
section 332 of the Public
Health Service Act; or
``(cc) primarily serve or
are located in a rural area (as
defined in subsection
(d)(2)(D)).
``(iii) Requirement for rural hospitals to
expand existing programs.--Subject to clause
(iv), if a hospital that receives an increase
in the otherwise applicable resident limit
under this paragraph would be eligible for an
adjustment to the otherwise applicable resident
limit for participation in a new medical
residency training program under section
413.79(e)(3) of title 42, Code of Federal
Regulations (or any successor regulation), the
hospital shall ensure that any positions made
available under this paragraph are used to
expand an existing program of the hospital, and
not for participation in a new medical
residency training program.
``(iv) Redistribution of positions if
hospital no longer meets certain
requirements.--In the case where the Secretary
determines that a hospital that receives an
increase in the otherwise applicable resident
limit under this paragraph does not meet either
of the requirements under clause (i), the
reporting requirements under clause (ii), or,
if applicable, the requirement under clause
(iii), the Secretary shall--
``(I) reduce the otherwise
applicable resident limit of the
hospital by the amount by which such
limit was increased under this
paragraph; and
``(II) provide for the distribution
of positions attributable to such
reduction to other qualifying hospitals
in accordance with the requirements of
this paragraph.
``(v) Limitation.--A hospital may not
receive more than 25 additional full-time
equivalent residency positions under this
paragraph.
``(D) Application of per resident amounts for
primary care and nonprimary care.--With respect to
additional residency positions in a hospital
attributable to the increase provided under this
paragraph, the approved FTE per resident amounts are
deemed to be equal to the hospital per resident amounts
for primary care and nonprimary care computed under
paragraph (2)(D) for that hospital.
``(E) Permitting facilities to apply aggregation
rules.--The Secretary shall permit hospitals receiving
additional residency positions attributable to the
increase provided under this paragraph to, beginning in
the fifth year after the effective date of such
increase, apply such positions to the limitation amount
under paragraph (4)(F) that may be aggregated pursuant
to paragraph (4)(H) among members of the same
affiliated group.
``(F) Definitions.--In this paragraph:
``(i) Otherwise applicable resident
limit.--The term `otherwise applicable resident
limit' means, with respect to a hospital, the
limit otherwise applicable under subparagraphs
(F)(i) and (H) of paragraph (4) on the resident
level for the hospital determined without
regard to this paragraph but taking into
account paragraphs (7)(A), (7)(B), (8)(A),
(8)(B), or (9)(A).
``(ii) Primary care residency.--The term
`primary care residency' means a residency
training program described in paragraph (5)(H).
``(iii) Psychiatry residency.--The term
`psychiatry residency' means a residency in
psychiatry, addiction medicine, addiction
psychiatry, pain medicine, child and adolescent
psychiatry, consultation-liaison psychiatry,
geriatric psychiatry, brain injury medicine,
forensic psychiatry, hospice and palliative
medicine, and sleep medicine. Such term
includes a residency in a program that is a
prerequisite (as determined by the Secretary)
for a residency described in the preceding
sentence.
``(iv) Qualifying hospital.--The term
`qualifying hospital' means a hospital
described in any of subclauses (I) through (V)
of subparagraph (B)(ii).
``(v) Reference resident level.--The term
`reference resident level' means, with respect
to a hospital, the resident level for the most
recent cost reporting period of the hospital
ending on or before the date of enactment of
this paragraph, for which a cost report has
been settled (or, if not, submitted (subject to
audit)), as determined by the Secretary.
``(vi) Resident level.--The term `resident
level' has the meaning given such term in
paragraph (7)(C)(i).
``(G) Funding.--There is appropriated to the
Secretary, out of any amounts in the Treasury not
otherwise appropriated, $10,000,000, to remain
available until expended, for purposes of carrying out
this paragraph and subsection (d)(5)(B)(xiii).''.
(b) IME.--Section 1886(d)(5)(B) of the Social Security Act (42
U.S.C. 1395ww(d)(5)(B)) is amended--
(1) in clause (v), in the third sentence, by striking ``and
(h)(9)'' and inserting ``(h)(9), and (h)(10)'';
(2) by adding at the end the following new clause:
``(xiii) For discharges occurring on or after July 1, 2024,
insofar as an additional payment amount under this subparagraph
is attributable to resident positions distributed to a hospital
under subsection (h)(10), the indirect teaching adjustment
factor shall be computed in the same manner as provided under
clause (ii) with respect to such resident positions.''.
PART 5--HIGHER EDUCATION
SEC. 137501. CREDIT FOR PUBLIC UNIVERSITY RESEARCH INFRASTRUCTURE.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1,
as amended by the preceding provisions of this Act, is amended by
adding at the end the following new section:
``SEC. 45AA. PUBLIC UNIVERSITY RESEARCH INFRASTRUCTURE CREDIT.
``(a) Allowance of Credit.--For purposes of section 38, the public
university research infrastructure credit determined under this section
for a taxable year is an amount equal to 40 percent of the qualified
cash contributions made by a taxpayer during such taxable year.
``(b) Qualified Cash Contribution.--
``(1) In general.--
``(A) Defined.--For purposes of subsection (a), the
qualified cash contribution for any taxable year is the
aggregate amount contributed in cash by a taxpayer
during such taxable year to a certified educational
institution in connection with a qualifying project
that, but for this section, would be treated as a
charitable contribution for purposes of section 170(c).
``(B) Qualified cash contributions taken into
account for purposes of charitable contribution
limitations.--Any qualified cash contributions made by
a taxpayer under this section shall be taken into
account for purposes of determining the percentage
limitations under section 170(b).
``(2) Designation required.--A contribution shall only be
treated as a qualified cash contribution to the extent that it
is designated as such by a certified educational institution
under subsection (d).
``(c) Definitions.--For purposes of this section--
``(1) Qualifying project.--The term `qualifying project'
means a project to purchase, construct, or improve research
infrastructure property.
``(2) Research infrastructure property.--The term `research
infrastructure property' means any portion of a property,
building, or structure of an eligible educational institution,
or any land associated with such property, building, or
structure, that is used for research.
``(3) Eligible educational institution.--The term `eligible
educational institution' means--
``(A) an institution of higher education (as such
term is defined in section 101 or 102(c) of the Higher
Education Act of 1965) that is a college or university
described in section 511(a)(2)(B), or
``(B) an organization described in section
170(b)(1)(A)(iv), section 170(b)(1)(A)(vi), or section
509(a)(3) to which authority has been delegated by an
institution described in subparagraph (A) for purposes
of applying for or administering credit amounts on
behalf of such institution.
``(4) Certified educational institution.--The term
`certified educational institution' means an eligible
educational institution which has been allocated a credit
amount for a qualifying project and--
``(A) has received a certification for such project
by submitting an application as required under
subsection (d)(2), and
``(B) designates credit amounts to taxpayers for
qualifying cash contributions toward such project under
subsection (d)(4).
``(d) Qualifying University Research Infrastructure Program.--
``(1) Establishment.--
``(A) In general.--Not later than 180 days after
the date of the enactment of this section, the
Secretary, after consultation with the Secretary of
Education, shall establish a program to--
``(i) certify and allocate credit amounts
for qualifying projects to eligible educational
institutions, and
``(ii) allow certified educational
institutions to designate cash contributions
for qualifying projects of such certified
educational institutions as qualified cash
contributions.
``(B) Limitations.--
``(i) Allocation limitation per
institution.--The credit amounts allocated to a
certified educational institution under
subparagraph (A)(i) for all projects shall not
exceed $50,000,000 per calendar year.
``(ii) Overall allocation limitation.--
``(I) In general.--The total amount
of qualifying project credit amounts
that may be allocated under
subparagraph (A)(i) shall not exceed--
``(aa) $500,000,000 for
each of calendar years 2022,
2023, 2024, 2025, and 2026, and
``(bb) $0 for each
subsequent year.
``(II) Rollover of unallocated
credit amounts.--Any credit amounts
described in subclause (I) that are
unallocated during a calendar year
shall be carried to the succeeding
calendar year and added to the
limitation allowable under such
subclause for such succeeding calendar
year.
``(iii) Designation limitation.--The
aggregate amount of cash contributions which
are designated by a certified educational
institution as qualifying cash contributions
with respect to any qualifying project shall
not exceed 250 percent of the credit amount
allocated to such certified educational
institution for a qualifying project under
subparagraph (A)(i).
``(2) Certification application.--Each eligible educational
institution which applies for certification of a project under
this paragraph shall submit an application in such time, form,
and manner as the Secretary may require.
``(3) Selection criteria for allocations to eligible
educational institutions.--The Secretary, after consultation
with the Secretary of Education, shall select applications from
eligible educational institutions--
``(A) based on the extent of the expected expansion
of an eligible educational institution's targeted
research within disciplines in science, mathematics,
engineering, and technology, and
``(B) in a manner that ensures consideration is
given to eligible educational institutions with full-
time student populations of less than 12,000.
``(4) Designation of qualified cash contributions to
taxpayers.--The Secretary, after consultation with the
Secretary of Education, shall establish a process by which
certified educational institutions shall designate cash
contributions to such institutions as qualified cash
contributions.
``(5) Disclosure of allocations and designations.--
``(A) Allocations.--The Secretary shall, upon
allocating credit amounts to an applicant under this
subsection, publicly disclose the identity of the
applicant and the credit amount allocated to such
applicant.
``(B) Designations.--Each certified educational
institution shall, upon designating contributions of a
taxpayer as qualified cash contributions under this
subsection, publicly disclose the identity of the
taxpayer and the amount of contributions designated in
such time, form, and manner as the Secretary may
require.
``(e) Regulations and Guidance.--The Secretary, after consultation
with the Secretary of Education when applicable, shall prescribe such
regulations and guidance as may be necessary or appropriate to carry
out the purposes of this section, including regulations or other
guidance for--
``(1) prevention of abuse,
``(2) establishment of reporting requirements,
``(3) establishment of selection criteria for applications,
and
``(4) disclosure of allocations.
``(f) Penalty for Noncompliance.--
``(1) In general.--If at any time during the 5-year period
beginning on the date of the allocation of credit amounts to a
certified educational institution under subsection (d)(1)(A)(i)
there is a noncompliance event with respect to such credit
amounts, then the following rules shall apply:
``(A) General rule.--Any cash contribution
designated as a qualifying cash contribution with
respect to a qualifying project for which such credit
amounts were allocated under subsection (d)(1)(A)(ii)
shall be treated as unrelated business taxable income
(as defined in section 512) of such certified
educational institution.
``(B) Rule for unused credit amounts.--In the case
of credit amounts described under paragraph (2)(A)
which are unused and identified pursuant to subsection
(g), the Secretary shall reallocate any portion of such
credit amounts that are unused to certified educational
institutions in lieu of imposing the general rule under
subparagraph (A).
``(2) Noncompliance event.--For purposes of this
subsection, the term `noncompliance event' means, with respect
to a credit amount allocated to a certified educational
institution--
``(A) cash contributions equaling the amount of
such credit amount are not designated as qualifying
cash contributions within 2 years after December 31 of
the year such credit amount is allocated,
``(B) a qualifying project with respect to which
such credit amount was allocated is not placed in
service within either--
``(i) 4 years after December 31 of the year
such credit amount is allocated, or
``(ii) a period of time that the Secretary
determines is appropriate, or
``(C) the research infrastructure property placed
in service as part of a qualifying project with respect
to which such credit amount was allocated ceases to be
used for research within five years after such property
is placed in service.
``(g) Review and Reallocation of Credit Amounts.--
``(1) Review.--Not later than 5 years after the date of
enactment of this section, the Secretary shall review the
credit amounts allocated under this section as of such date.
``(2) Reallocation.--
``(A) In general.--The Secretary may reallocate
credit amounts allocated under this section if the
Secretary determines, as of the date of the review in
paragraph (1), that such credit amounts are subject to
a noncompliance event.
``(B) Additional program.--If the Secretary
determines that credits under this section are
available for reallocation pursuant to the requirements
set forth in subparagraph (A), the Secretary is
authorized to conduct an additional program for
applications for certification.
``(C) Deadline for reallocation.--The Secretary
shall not certify any project, or reallocate any credit
amount, pursuant to this paragraph after December 31,
2031.
``(h) Denial of Double Benefit.--No credit or deduction shall be
allowed under any other provision of this chapter for any qualified
cash contribution for which a credit is allowed under this section.
``(i) Rule for Trusts and Estates.--For purposes of this section,
rules similar to the rules of subsection (d) of section 52 shall apply.
``(j) Termination.--This section shall not apply to qualified cash
contributions made after December 31, 2033.''.
(b) Credit Made Part of General Business Credit.--Subsection (b) of
section 38, as amended by the preceding provisions of this Act, is
amended by striking ``plus'' at the end of paragraph (41), by striking
the period at the end of paragraph (42) and inserting ``, plus'', and
by adding at the end the following new paragraph:
``(43) the public university research infrastructure credit
determined under section 45AA.''.
(c) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1, as amended by the preceding
provisions of this Act, is amended by adding at the end the following
new item:
``Sec. 45AA. Public university research infrastructure credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to qualified cash contributions made after December 31, 2021.
SEC. 137502. TREATMENT OF FEDERAL PELL GRANTS FOR INCOME TAX PURPOSES.
(a) Exclusion From Gross Income.--Section 117(b)(1) is amended by
striking ``means any amount'' and all that follows and inserting
``means--
``(A) any amount received by an individual as a
scholarship or fellowship grant to the extent the
individual establishes that, in accordance with the
conditions of the grant, such amount was used for
qualified tuition and related expenses, and
``(B) any amount received by an individual after
December 31, 2021, and before January 1, 2026, as a
Federal Pell Grant under section 401 of the Higher
Education Act of 1965.''.
(b) Treatment for Purposes of American Opportunity Tax Credit and
Lifetime Learning Credit.--Section 25A(g)(2) is amended--
(1) in subparagraph (A), by inserting ``described in
section 117(b)(1)(A)'' after ``a qualified scholarship'', and
(2) in subparagraph (C), by inserting ``or amount described
in section 117(b)(1)(B)'' after ``within the meaning of section
102(a)''.
(c) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2021.
SEC. 137503. REPEAL OF DENIAL OF AMERICAN OPPORTUNITY TAX CREDIT ON
BASIS OF FELONY DRUG CONVICTION.
(a) In General.--Section 25A(b)(2) is amended by striking
subparagraph (D).
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2021.
PART 6--DEDUCTION FOR STATE AND LOCAL TAXES, ETC.
SEC. 137601. MODIFICATION OF LIMITATION ON DEDUCTION FOR STATE AND
LOCAL TAXES, ETC.
(a) In General.--Paragraph (6) of section 164(b) is amended--
(1) by striking ``2025'' in the heading and inserting
``2031'',
(2) by striking ``January 1, 2026'' and inserting ``January
1, 2032'',
(3) in subparagraph (A), by inserting ``or section
216(a)(1)'' after ``subsection (a)(1)'',
(4) in subparagraph (B)--
(A) by inserting ``(and any tax described in any
such paragraph taken into account under section
216(a)(1))'' after ``paragraph (5) of this
subsection'', and
(B) by striking ``shall not exceed $10,000 ($5,000
in the case of a married individual filing a separate
return).'' and inserting ``shall not exceed--
``(i) in the case of any taxable year
beginning after December 31, 2020, and before
January 1, 2031, $80,000 ($40,000 in the case
of an estate, trust, or married individual
filing a separate return), and
``(ii) in the case of any taxable year
beginning after December 31, 2030, and before
January 1, 2032, $10,000 ($5,000 in the case of
an estate, trust, or married individual filing
a separate return).'', and
(5) by striking the last sentence and inserting the
following: ``In the case of taxes paid during a taxable year
beginning before January 1, 2031, the Secretary shall prescribe
regulations or other guidance which treat all or a portion of
such taxes as paid in a taxable year or years other than the
taxable year in which actually paid as necessary or appropriate
to prevent the avoidance of the limitations of this
paragraph.''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
(c) No Inference.--The amendments made by paragraphs (3), (4)(A),
and (5) shall not be construed to create any inference with respect to
the proper application of section 164(b)(6) or section 216(a) with
respect to any taxable year beginning before January 1, 2021.
Subtitle H--Responsibly Funding Our Priorities
SEC. 138001. AMENDMENT OF 1986 CODE.
Except as otherwise expressly provided, whenever in this subtitle
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.
PART 1--CORPORATE AND INTERNATIONAL TAX REFORMS
Subpart A--Corporate Provisions
SEC. 138101. CORPORATE ALTERNATIVE MINIMUM TAX.
(a) Imposition of Tax.--
(1) In general.--Paragraph (2) of section 55(b) is amended
to read as follows:
``(2) Corporations.--
``(A) Applicable corporations.--In the case of an
applicable corporation, the tentative minimum tax for
the taxable year shall be the excess of--
``(i) 15 percent of the adjusted financial
statement income for the taxable year (as
determined under section 56A), over
``(ii) the corporate AMT foreign tax credit
for the taxable year.
``(B) Other corporations.--In the case of any
corporation which is not an applicable corporation, the
tentative minimum tax for the taxable year shall be
zero.''.
(2) Applicable corporation.--Section 59 is amended by
adding at the end the following new subsection:
``(k) Applicable Corporation.--For purposes of this part--
``(1) Applicable corporation defined.--
``(A) In general.--The term `applicable
corporation' means, with respect to any taxable year,
any corporation (other than an S corporation, a
regulated investment company, or a real estate
investment trust) which meets the average annual
adjusted financial statement income test of
subparagraph (B) for one or more taxable years which--
``(i) are prior to such taxable year, and
``(ii) end after December 31, 2021.
``(B) Average annual adjusted financial statement
income test.--For purposes of this subsection--
``(i) a corporation meets the average
annual adjusted financial statement income test
for any taxable year if the average annual
adjusted financial statement income of such
corporation for the 3-taxable-year period
ending with such taxable year exceeds
$1,000,000,000, and
``(ii) in the case of a corporation
described in paragraph (2), such corporation
meets the average annual adjusted financial
statement income test if--
``(I) the corporation meets the
requirements of clause (i) (determined
after the application of paragraph
(2)), and
``(II) the average annual adjusted
financial statement income of such
corporation (determined without regard
to the application of paragraph (2))
for the 3-taxable-year-period ending
with such taxable year is $100,000,000
or more.
``(C) Exception.--Notwithstanding subparagraph (A),
the term `applicable corporation' shall not include any
corporation which otherwise meets the requirements of
subparagraph (A) if--
``(i) such corporation--
``(I) has a change in ownership, or
``(II) has a specified number (to
be determined by the Secretary and
which shall, as appropriate, take into
account the facts and circumstances of
the taxpayer) of consecutive taxable
years, including the most recent
taxable year, in which the corporation
does not meet the average annual
adjusted financial statement income
test of subparagraph (B), and
``(ii) the Secretary determines that it
would not be appropriate to continue to treat
such corporation as an applicable corporation.
The preceding sentence shall not apply to any
corporation if, after the Secretary makes the
determination described in clause (ii), such
corporation meets the average annual adjusted financial
statement income test for any taxable year beginning
after the first taxable year for which the
determination applies.
``(D) Special rules for determining average annual
adjusted financial statement income.--Solely for
purposes of determining whether a corporation is an
applicable corporation under paragraph (1)--
``(i) all persons treated as a single
employer under subsection (a) or (b) of section
52 shall be treated as 1 person, and
``(ii) in the case of a foreign
corporation, only income described in paragraph
(3) or (4) of section 56A(c) shall be taken
into account.
``(E) Other special rules.--
``(i) Corporations in existence for less
than 3 years.--If the corporation was in
existence for less than 3-taxable years,
subparagraph (B) shall be applied on the basis
of the period during which such corporation was
in existence.
``(ii) Short taxable years.--Adjusted
financial statement income for any taxable year
of less than 12 months shall be annualized by
multiplying the adjusted financial statement
income for the short period by 12 and dividing
the result by the number of months in the short
period.
``(iii) Treatment of predecessors.--Any
reference in this subparagraph to a corporation
shall include a reference to any predecessor of
such corporation.
``(2) Special rule for foreign-parented corporations.--
``(A) In general.--Solely for purposes of
determining whether a corporation meets the average
annual adjusted financial statement income test under
paragraph (1)(B)(i), notwithstanding paragraph
(1)(D)(ii), any corporation which for any taxable year
is a member of an international financial reporting
group the common parent of which is a foreign
corporation shall include in the adjusted financial
statement income of such corporation for such taxable
year the adjusted financial statement income of all
foreign members of such group.
``(B) International financial reporting group.--For
purposes of subparagraph (A), the term `international
financial reporting group' shall have the meaning given
such term by section 163(n)(3).
``(3) Regulations or other guidance.--The Secretary shall
provide regulations or other guidance for the purposes of
carrying out this subsection, including regulations or other
guidance--
``(A) providing a simplified method for determining
whether a corporation meets the requirements of
paragraph (1), and
``'(B) addressing the application of this
subsection to a corporation that experiences a change
in ownership.''.
(3) Reduction for base erosion and anti-abuse tax.--Section
55(a)(2) is amended by inserting ``plus, in the case of an
applicable corporation (as defined in subsection (b)(2)), the
tax imposed by section 59A'' before the period at the end.
(4) Conforming amendments.--
(A) Section 55(a) is amended by striking ``In the
case of a taxpayer other than a corporation, there''
and inserting ``There''.
(B)(i) Section 55(b)(1) is amended--
(I) by striking so much as precedes
subparagraph (A) and inserting the following:
``(1) Noncorporate taxpayers.--In the case of a taxpayer
other than a corporation--'', and
(II) by adding at the end the following new
subparagraph:
``(D) Alternative minimum taxable income.--The term
`alternative minimum taxable income' means the taxable
income of the taxpayer for the taxable year--
``(i) determined with the adjustments
provided in section 56 and section 58, and
``(ii) increased by the amount of the items
of tax preference described in section 57.
If a taxpayer is subject to the regular tax, such
taxpayer shall be subject to the tax imposed by this
section (and, if the regular tax is determined by
reference to an amount other than taxable income, such
amount shall be treated as the taxable income of such
taxpayer for purposes of the preceding sentence).''.
(ii) Section 860E(a)(4) is amended by striking
``55(b)(2)'' and inserting ``55(b)(1)(D)''.
(iii) Section 897(a)(2)(A)(i) is amended by
striking ``55(b)(2)'' and inserting ``55(b)(1)(D)''.
(C) Section 11(d) is amended by striking ``the tax
imposed by subsection (a)'' and inserting ``the taxes
imposed by subsection (a) and section 55''.
(D) Section 12 is amended by adding at the end the
following new paragraph:
``(5) For alternative minimum tax, see section 55.''.
(E) Section 882(a)(1) is amended by inserting ``,
55,'' after ``section 11''.
(F) Section 6425(c)(1)(A) is amended to read as
follows:
``(A) the sum of--
``(i) the tax imposed by section 11 or
subchapter L of chapter 1, whichever is
applicable, plus
``(ii) the tax imposed by section 55, plus
``(iii) the tax imposed by section 59A,
over''.
(G) Section 6655(e)(2) is amended by inserting ``,
adjusted financial statement income (as defined in
section 56A),'' before ``and modified taxable income''
each place it appears in subparagraphs (A)(i) and
(B)(i).
(H) Section 6655(g)(1)(A) is amended by
redesignating clauses (ii) and (iii) as clauses (iii)
and (iv), respectively, and by inserting after clause
(i) the following new clause:
``(ii) the tax imposed by section 55,''.
(b) Adjusted Financial Statement Income.--
(1) In general.--Part VI of subchapter A of chapter 1 is
amended by inserting after section 56 the following new
section:
``SEC. 56A. ADJUSTED FINANCIAL STATEMENT INCOME.
``(a) In General.--For purposes of this part, the term `adjusted
financial statement income' means, with respect to any corporation for
any taxable year, the net income or loss of the taxpayer set forth on
the taxpayer's applicable financial statement for such taxable year,
adjusted as provided in this section.
``(b) Applicable Financial Statement.--For purposes of this
section, the term `applicable financial statement' means, with respect
to any taxable year, an applicable financial statement (as defined in
section 451(b)(3) or as specified by the Secretary in regulations or
other guidance) which covers such taxable year.
``(c) General Adjustments.--
``(1) Statements covering different taxable years.--
Appropriate adjustments shall be made in adjusted financial
statement income in any case in which an applicable financial
statement covers a period other than the taxable year.
``(2) Special rules for related entities.--
``(A) Consolidated financial statements.--If the
financial results of a taxpayer are reported on the
applicable financial statement for a group of entities,
rules similar to the rules of section 451(b)(5) shall
apply.
``(B) Consolidated returns.--Except as provided in
regulations prescribed by the Secretary, if the
taxpayer files a consolidated return for any taxable
year, adjusted financial statement income of the
taxpayer for such taxable year shall take into account
items on the taxpayer's applicable financial statement
which are properly allocable to members of such group
included on such return.
``(C) Treatment of dividends and other amounts.--In
the case of any corporation which is not included on a
consolidated return with the taxpayer, adjusted
financial statement income of the taxpayer shall take
into account the earnings of such other corporation
only to the extent of the sum of the dividends received
from such other corporation (reduced to the extent
provided by the Secretary in regulations or other
guidance) and other amounts required to be included in
gross income under this chapter (other than amounts
required to be included under sections 951 and 951A) in
respect of the earnings of such other corporation.
``(D) Group including one or more partnerships.--
Under rules prescribed by the Secretary, if the
financial results of a taxpayer are reported on the
applicable financial statement for a group of entities
that includes one or more partnerships, adjusted
financial statement income shall take into account the
earnings of such partnerships in the same proportion as
the taxpayer's distributive share of items from the
partnerships required to be included in gross income
under this chapter.
``(3) Adjustments to take into account certain items of
foreign income.--
``(A) In general.--If, for any taxable year, a
taxpayer is a United States shareholder of one or more
controlled foreign corporations, the adjusted financial
statement income of such taxpayer shall be adjusted to
take into account such taxpayer's pro rata share
(determined under rules similar to the rules under
section 951(a)(2)) of items taken into account in
computing the net income or loss set forth on the
applicable financial statement of each such controlled
foreign corporation with respect to which such taxpayer
is a United States shareholder.
``(B) Negative adjustments.--In any case in which
the adjustment determined under subparagraph (A) would
result in a negative adjustment for such taxable year--
``(i) no adjustment shall be made under
this paragraph for such taxable year, and
``(ii) the amount of the adjustment
determined under this paragraph for the
succeeding taxable year (determined without
regard to this paragraph) shall be reduced by
an amount equal to the negative adjustment for
such taxable year.
``(4) Effectively connected income.--In the case of a
foreign corporation, to determine adjusted financial statement
income, the principles of section 882 shall apply.
``(5) Adjustments for certain taxes.--Adjusted financial
statement income shall be appropriately adjusted to disregard
any Federal income taxes, or income, war profits, or excess
profits taxes (within the meaning of section 901) with respect
to a foreign country or possession of the United States, which
are taken into account on the taxpayer's applicable financial
statement. To the extent provided by the Secretary, the
preceding sentence shall not apply to income, war profits, or
excess profits taxes (within the meaning of section 901) that
are imposed by a foreign country or possession of the United
States and taken into account on the taxpayer's applicable
financial statement if the taxpayer does not choose to take the
benefits of section 901. The Secretary shall prescribe such
regulations or other guidance as may be necessary and
appropriate to provide for the proper treatment of current and
deferred taxes for purposes of this paragraph, including the
time at which such taxes are properly taken into account.
``(6) Adjustment with respect to disregarded entities.--
Adjusted financial statement income shall be adjusted to take
into account any adjusted financial statement income of a
disregarded entity owned by the taxpayer.
``(7) Special rule for cooperatives.--In the case of a
cooperative to which section 1381 applies, the adjusted
financial statement income (determined without regard to this
paragraph) shall be reduced by the amounts referred to in
section 1382(b) (relating to patronage dividends and per-unit
retain allocations) to the extent such amounts were not
otherwise taken into account in determining adjusted financial
statement income.
``(8) Rules for alaska native corporations.--Adjusted
financial statement income shall be appropriately adjusted to
allow--
``(A) cost recovery and depletion attributable to
property the basis of which is determined under section
21(c) of the Alaska Native Claims Settlement Act (43
U.S.C. 1620(c)), and
``(B) deductions for amounts payable made pursuant
to section 7(i) or section 7(j) of such Act (43 U.S.C.
1606(i) and 1606(j)) only at such time as the
deductions are allowed for tax purposes.
``(9) Amounts attributable to elections for direct payment
of certain credits.--Adjusted financial statement income shall
be appropriately adjusted to disregard any amount received as a
refund of taxes which is attributable to an election under
section 6417.
``(10) Consistent treatment of mortgage servicing income of
taxpayer other than a regulated investment company.--
``(A) In general.--Adjusted financial statement
income shall be adjusted so as not to include any item
of income in connection with a mortgage servicing
contract any earlier than when such income is included
in gross income under any other provision of this
chapter.
``(B) Rules for amounts not representing reasonable
compensation.--The Secretary shall provide regulations
to prevent the avoidance of taxes imposed by this
chapter with respect to amounts not representing
reasonable compensation (as determined by the
Secretary) with respect to a mortgage servicing
contract.
``(11) Secretarial authority to adjust items.--The
Secretary shall issue regulations or other guidance to provide
for such adjustments to adjusted financial statement income as
the Secretary determines necessary to carry out the purposes of
this section, including adjustments--
``(A) to prevent the omission or duplication of any
item,
``(B) to take into account the ownership of a
member of a group by a corporation or partnership which
is not a member of such group, and
``(C) to carry out the principles of part II of
subchapter C of this chapter (relating to corporate
liquidations), part III of subchapter C of this chapter
(relating to corporate organizations and
reorganizations), and part II of subchapter K of this
chapter (relating to partnership contributions and
distributions).
``(d) Deduction for Financial Statement Net Operating Loss.--
``(1) In general.--Adjusted financial statement income
(determined after application of subsection (c) and without
regard to this subsection) shall be reduced by an amount equal
to the lesser of--
``(A) the aggregate amount of financial statement
net operating loss carryovers to the taxable year, or
``(B) 80 percent of adjusted financial statement
income computed without regard to the deduction
allowable under this subsection.
``(2) Financial statement net operating loss carryover.--A
financial statement net operating loss for any taxable year
shall be a financial statement net operating loss carryover to
each taxable year following the taxable year of the loss. The
portion of such loss which shall be carried to subsequent
taxable years shall be the amount of such loss remaining (if
any) after the application of paragraph (1).
``(3) Financial statement net operating loss defined.--For
purposes of this subsection, the term `financial statement net
operating loss' means the amount of the net loss (if any) set
forth on the corporation's applicable financial statement
(determined after application of subsection (c) and without
regard to this subsection) for taxable years ending after
December 31, 2019.
``(e) Regulations and Other Guidance.--The Secretary shall provide
for such regulations and other guidance as necessary to carry out the
purposes of this section, including regulations and other guidance
relating to the effect of the rules of this section on partnerships
with income taken into account by an applicable corporation.''.
(2) Clerical amendment.--The table of sections for part VI
of subchapter A of chapter 1 is amended by inserting after the
item relating to section 56 the following new item:
``Sec. 56A. Adjusted financial statement income.''.
(c) Corporate AMT Foreign Tax Credit.--Section 59, as amended by
this section, is amended by adding at the end the following new
subsection:
``(l) Corporate AMT Foreign Tax Credit.--
``(1) In general.--For purposes of this part, if an
applicable corporation chooses to have the benefits of subpart
A of part III of subchapter N for any taxable year, the
corporate AMT foreign tax credit for the taxable year of the
applicable corporation is an amount equal to sum of--
``(A) the lesser of--
``(i) the aggregate of the applicable
corporation's pro rata share (as determined
under section 56A(c)(3)) of the amount of
income, war profits, and excess profits taxes
(within the meaning of section 901) imposed by
any foreign country or possession of the United
States which are--
``(I) taken into account on the
applicable financial statement of each
controlled foreign corporation with
respect to which the applicable
corporation is a United States
shareholder, and
``(II) paid or accrued (for Federal
income tax purposes) by each such
controlled foreign corporation, or
``(ii) the product of the amount of the
adjustment under section 56A(c)(3) and the
percentage specified in section 55(b)(2)(A)(i),
and
``(B) the amount of income, war profits, and excess
profits taxes (within the meaning of section 901)
imposed by any foreign country or possession of the
United States to the extent such taxes are--
``(i) taken into account on the applicable
corporation's applicable financial statement,
and
``(ii) paid or accrued (for Federal income
tax purposes) by the applicable corporation.
``(2) Carryover of excess tax paid.--For any taxable year
for which an applicable corporation chooses to have the
benefits of subpart A of part III of subchapter N, the excess
of the amount described in paragraph (1)(A)(i) over the amount
described in paragraph (1)(A)(ii) shall increase the amount
described in paragraph (1)(A)(i) in any of the first 5
succeeding taxable years to the extent not taken into account
in a prior taxable year.
``(3) Regulations or other guidance.--The Secretary shall
provide for such regulations or other guidance as is necessary
to carry out the purposes of this subsection.''.
(d) Treatment of General Business Credit.--Section 38(c)(6)(E) is
amended to read as follows:
``(E) Corporations.--In the case of a corporation--
``(i) the first sentence of paragraph (1)
shall be applied by substituting `25 percent of
the taxpayer's net income tax as exceeds
$25,000' for `the greater of' and all that
follows,
``(ii) paragraph (2)(A) shall be applied
without regard to clause (ii)(I) thereof, and
``(iii) paragraph (4)(A) shall be applied
without regard to clause (ii)(I) thereof.''.
(e) Credit for Prior Year Minimum Tax Liability.--
(1) In general.--Section 53(e) is amended to read as
follows:
``(e) Application to Applicable Corporations.--In the case of a
corporation--
``(1) subsection (b)(1) shall be applied by substituting
`the net minimum tax for all prior taxable years beginning
after 2022' for `the adjusted net minimum tax imposed for all
prior taxable years beginning after 1986', and
``(2) the amount determined under subsection (c)(1) shall
be increased by the amount of tax imposed under section 59A for
the taxable year.''.
(2) Conforming amendments.--Section 53(d) is amended--
(A) in paragraph (2), by striking ``, except that
in the case'' and all that follows through ``treated as
zero'', and
(B) by striking paragraph (3).
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2022.
SEC. 138102. EXCISE TAX ON REPURCHASE OF CORPORATE STOCK.
(a) In General.--Subtitle D is amended by inserting after chapter
36 the following new chapter:
``CHAPTER 37--REPURCHASE OF CORPORATE STOCK
``Sec. 4501. Repurchase of corporate stock.
``SEC. 4501. REPURCHASE OF CORPORATE STOCK.
``(a) General Rule.--There is hereby imposed on each covered
corporation a tax equal to 1 percent of the fair market value of any
stock of the corporation which is repurchased by such corporation
during the taxable year.
``(b) Covered Corporation.--For purposes of this section, the term
`covered corporation' means any domestic corporation the stock of which
is traded on an established securities market (within the meaning of
section 7704(b)(1)).
``(c) Repurchase.--For purposes of this section--
``(1) In general.--The term `repurchase' means--
``(A) a redemption within the meaning of section
317(b) with regard to the stock of a covered
corporation, and
``(B) any transaction determined by the Secretary
to be economically similar to a transaction described
in subparagraph (A).
``(2) Treatment of purchases by specified affiliates.--
``(A) In general.--The acquisition of stock of a
covered corporation by a specified affiliate of such
covered corporation, from a person who is not the
covered corporation or a specified affiliate of such
covered corporation, shall be treated as a repurchase
of the stock of the covered corporation by such covered
corporation.
``(B) Specified affiliate.--For purposes of this
section, the term `specified affiliate' means, with
respect to any corporation--
``(i) any corporation more than 50 percent
of the stock of which is owned (by vote or by
value), directly or indirectly, by such
corporation, and
``(ii) any partnership more than 50 percent
of the capital interests or profits interests
of which is held, directly or indirectly, by
such corporation.
``(3) Adjustment.--The amount taken into account under
subsection (a) with respect to any stock repurchased by a
covered corporation shall be reduced by the fair market value
of any stock issued by the covered corporation during the
taxable year, including the fair market value of any stock
issued to employees of such covered corporation or a specified
affiliate of such covered corporation during the taxable year,
whether or not such stock is issued in response to the exercise
of an option to purchase such stock.
``(d) Special Rules for Acquisition of Stock of Certain Foreign
Corporations.--
``(1) In general.--In the case of an acquisition of stock
of an applicable foreign corporation by a specified affiliate
of such corporation (other than a foreign corporation or a
foreign partnership (unless such partnership has a domestic
entity as a direct or indirect partner)) from a person who is
not the applicable foreign corporation or a specified affiliate
of such applicable foreign corporation, for purposes of this
section--
``(A) such specified affiliate shall be treated as
a covered corporation with respect to such acquisition,
``(B) such acquisition shall be treated as a
repurchase of stock of a covered corporation by such
covered corporation, and
``(C) the adjustment under subsection (c)(3) shall
be determined only with respect to stock issued by such
specified affiliate to employees of the specified
affiliate.
``(2) Surrogate foreign corporations.--In the case of a
repurchase of stock of a covered surrogate foreign corporation
by such covered surrogate foreign corporation, or an
acquisition of stock of a covered surrogate foreign corporation
by a specified affiliate of such corporation, for purposes of
this section--
``(A) the expatriated entity with respect to such
covered surrogate foreign corporation shall be treated
as a covered corporation with respect to such
repurchase or acquisition,
``(B) such repurchase or acquisition shall be
treated as a repurchase of stock of a covered
corporation by such covered corporation, and
``(C) the adjustment under subsection (c)(3) shall
be determined only with respect to stock issued by such
expatriated entity to employees of the expatriated
entity.
``(3) Definitions.--For purposes of this subsection--
``(A) Applicable foreign corporation.--The term
`applicable foreign corporation' means any foreign
corporation the stock of which is traded on an
established securities market (within the meaning of
section 7704(b)(1)).
``(B) Covered surrogate foreign corporation.--The
term `covered surrogate foreign corporation' means any
surrogate foreign corporation (as determined under
section 7874(a)(2)(B) by substituting `September 20,
2021' for `March 4, 2003' each place it appears) the
stock of which is traded on an established securities
market (within the meaning of section 7704(b)(1)), but
only with respect to taxable years which include any
portion of the applicable period with respect to such
corporation under section 7874(d)(1).
``(C) Expatriated entity.--The term `expatriated
entity' has the meaning given such term by section
7874(a)(2)(A).
``(e) Exceptions.--Subsection (a) shall not apply--
``(1) to the extent that the repurchase is part of a
reorganization (within the meaning of section 368(a)) and no
gain or loss is recognized on such repurchase by the
shareholder under chapter 1 by reason of such reorganization,
``(2) in any case in which the stock repurchased is, or an
amount of stock equal to the value of the stock repurchased is,
contributed to an employer-sponsored retirement plan, employee
stock ownership plan, or similar plan,
``(3) in any case in which the total value of the stock
repurchased during the taxable year does not exceed $1,000,000,
``(4) under regulations prescribed by the Secretary, in
cases in which the repurchase is by a dealer in securities in
the ordinary course of business,
``(5) to repurchases by a regulated investment company (as
defined in section 851) or a real estate investment trust, or
``(6) to the extent that the repurchase is treated as a
dividend for purposes of this title.
``(f) Regulations and Guidance.--The Secretary shall prescribe such
regulations and other guidance as are necessary or appropriate to
administer and to prevent the avoidance of the purposes of this
section, including regulations and other guidance--
``(1) to prevent the abuse of the exceptions provided by
subsection (e),
``(2) to address special classes of stock and preferred
stock, and
``(3) for the application of the rules under subsection
(d).''.
(b) Tax Not Deductible.--Paragraph (6) of section 275(a) is amended
by inserting ``37,'' before ``41''.
(c) Clerical Amendment.--The table of chapters for subtitle D is
amended by inserting after the item relating to chapter 36 the
following new item:
``Chapter 37--Repurchase of Corporate Stock''.
(d) Effective Date.--The amendments made by this section shall
apply to repurchases (within the meaning of section 4501(c) of the
Internal Revenue Code of 1986, as added by this section) of stock after
December 31, 2021.
Subpart B--Limitations on Deduction for Interest Expense
SEC. 138111. LIMITATIONS ON DEDUCTION FOR INTEREST EXPENSE.
(a) Interest Expense of Certain Members of International Financial
Reporting Groups.--Section 163 is amended by redesignating subsection
(n) as subsection (p) and by inserting after subsection (m) the
following new subsection:
``(n) Limitation on Deduction of Interest by Certain Members of
International Financial Reporting Groups.--
``(1) In general.--In the case of any specified domestic
corporation which is a member of any international financial
reporting group, the deduction under this chapter for interest
paid or accrued during the taxable year in excess of the amount
of interest includible in the gross income of such corporation
shall not exceed the allowable percentage of 110 percent of
such excess.
``(2) Specified domestic corporation.--For purposes of this
subsection--
``(A) In general.--The term `specified domestic
corporation' means any domestic corporation other
than--
``(i) any corporation if the excess of--
``(I) the average amount of
interest paid or accrued by such
corporation during the 3-taxable-year
period ending with the taxable year to
which paragraph (1) applies, over
``(II) the average amount of
interest includible in the gross income
of such corporation for such 3-taxable-
year period,
does not exceed $12,000,000,
``(ii) any corporation to which paragraph
(1) of section 163(j) does not apply by reason
of paragraph (3) of such section (determined
without regard to paragraph (4)(B) of such
section), and
``(iii) any S corporation, real estate
investment trust, or regulated investment
company.
``(B) Aggregation rule.--For purposes of clauses
(i) and (ii) of subparagraph (A), all domestic
corporations which are members of the same
international financial reporting group shall be
treated as a single corporation.
``(C) Foreign corporations engaged in trade or
business within the united states.--If a foreign
corporation is engaged in a trade or business within
the United States, such foreign corporation shall be
treated as a domestic corporation with respect to the
items that are effectively connected with such trade or
business.
``(3) International financial reporting group.--For
purposes of this subsection--
``(A) In general.--The term `international
financial reporting group' means, with respect to any
reporting year, two or more entities if--
``(i) either--
``(I) at least one entity is a
foreign corporation engaged in a trade
or business within the United States,
or
``(II) at least one entity is a
domestic corporation and another entity
is a foreign corporation, and
``(ii) such entities are included in the
same applicable financial statement with
respect to such year.
``(B) Election to include eligible corporations in
group.--
``(i) In general.--To the extent provided
by the Secretary in regulations or other
guidance, an international financial reporting
group may elect (at such time and in such
manner as the Secretary may provide) to treat
all eligible corporations with respect to such
group as members of such group for purposes of
this subsection. As a condition of such
election, all such eligible corporations must
maintain (and provide access to) such books and
records as the Secretary determines are
satisfactory to allow for the application of
this subsection with respect to such eligible
corporations. Such election may be revoked only
with the consent of the Secretary.
``(ii) Eligible corporation.--The term
`eligible corporation' means, with respect to
any international financial reporting group,
any corporation if at least 20 percent of the
stock of such corporation (determined by vote
and value) is held (directly or indirectly) by
members of such international financial
reporting group (determined without regard to
this subparagraph).
``(4) Allowable percentage.--For purposes of this
subsection--
``(A) In general.--The term `allowable percentage'
means, with respect to any specified domestic
corporation for any taxable year, the ratio (expressed
as a percentage and not greater than 100 percent) of--
``(i) such corporation's allocable share of
the international financial reporting group's
reported net interest expense for the reporting
year of such group which ends in or with such
taxable year of such corporation, over
``(ii) such corporation's reported net
interest expense for such reporting year of
such group.
``(B) Reported net interest expense.--The term
`reported net interest expense' means--
``(i) with respect to any international
financial reporting group for any reporting
year, the excess of--
``(I) the aggregate amount of
interest expense reported in such
group's applicable financial statements
for such taxable year, over
``(II) the aggregate amount of
interest income reported in such
group's applicable financial statements
for such taxable year, and
``(ii) with respect to any specified
domestic corporation for any reporting year,
the excess of--
``(I) the amount of interest
expense of such corporation reported in
the books and records of the
international financial reporting group
which are used in preparing such
group's applicable financial statements
for such taxable year, over
``(II) the amount of interest
income of such corporation reported in
such books and records.
``(C) Allocable share of reported net interest
expense.--With respect to any specified domestic
corporation which is a member of any international
financial reporting group, such corporation's allocable
share of such group's reported net interest expense for
any reporting year is the portion of such expense which
bears the same ratio to such expense as--
``(i) the EBITDA of such corporation for
such reporting year, bears to
``(ii) the EBITDA of such group for such
reporting year.
``(D) EBITDA.--
``(i) In general.--The term `EBITDA' means,
with respect to any reporting year, earnings
before interest income and interest expense,
taxes, depreciation, depletion, and
amortization--
``(I) as determined in the
international financial reporting
group's applicable financial statements
for such year, or
``(II) as determined in the books
and records of the international
financial reporting group which are
used in preparing such statements if
not determined in such statements.
``(ii) Determination of ebitda of a
specified domestic corporation.--The EBITDA of
any specified domestic corporation shall be
determined on a stand-alone basis and without
regard to any distribution received by such
corporation from any other member of the
international financial reporting group.
``(E) Special rules for non-positive ebitda.--
``(i) Non-positive group ebitda.--In the
case of any international financial reporting
group the EBITDA of which is zero or less,
paragraph (1) shall not apply to any specified
domestic corporation which is a member of such
group.
``(ii) Non-positive entity ebitda.--In the
case of any specified domestic corporation the
EBITDA of which is zero or less, the allowable
percentage shall be 0 percent.
``(5) Applicable financial statement.--For purposes of this
subsection, the term `applicable financial statement' has the
meaning given such term in section 451(b)(3).
``(6) Reporting year.--For purposes of this subsection, the
term `reporting year' means any year for which an applicable
financial statement is prepared or required to be prepared.
``(7) Regulations.--The Secretary may issue such
regulations or other guidance as are necessary or appropriate
to carry out the purposes of this subsection, including
regulations or other guidance which--
``(A) allows or requires the adjustment of amounts
reported on applicable financial statements,
``(B) allows or requires any corporation to be
included or excluded as a member of any international
financial reporting group for purposes of any
determination or calculation under this subsection,
``(C) treats interest income of a controlled
foreign corporation which is subpart F income, and any
interest expense of such corporation which is related
to subpart F income, as income and interest expense,
respectively, of a specified domestic corporation for
purposes of this subsection,
``(D) prevents the omission, inclusion, or
duplication of any item or amount of interest income or
interest expense, and
``(E) provides rules for the application of this
subsection with respect to--
``(i) a domestic corporation that is a
partner (directly or indirectly) in a
partnership,
``(ii) a domestic corporation that owns
(directly or indirectly) an interest in an
entity that is fiscally transparent in one or
more jurisdictions, and
``(iii) a foreign corporation to which this
subsection applies by reason of paragraph
(2)(C).''.
(b) Modification of Application of Limitation on Business Interest
to Partnerships and S Corporations.--
(1) In general.--Section 163(j)(4) is amended to read as
follows:
``(4) Application to partnerships and s corporations.--
``(A) In general.--In the case of any partnership
or S corporation, this subsection shall be applied at
the partner or shareholder level, respectively.
``(B) Application of exemption for certain small
businesses.--In the case of any partnership or S
corporation which does not meet the gross receipts test
of section 448(c) for any taxable year, paragraph (3)
shall not apply with respect to any distributive, or
pro rata, share of business interest and other items
under this subsection of such partnership or S
corporation.
``(C) Regulations.-- 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--
``(i) for requiring or restricting the
allocation of business interest and other items
under this subsection,
``(ii) to provide for such reporting
requirements as the Secretary determines
appropriate, and
``(iii) for the application of this
subsection in the case of tiered structures or
trades or businesses described in paragraph
(7).''.
(2) Conforming amendment.--Section 163(j)(3) is amended by
inserting ``except to the extent provided in paragraph (4)(B)''
after ``to such taxpayer for such taxable year''.
(c) Carryforward of Disallowed Interest.--
(1) In general.--Section 163 is amended by inserting after
subsection (n), as added by subsection (a), the following new
subsection:
``(o) Carryforward of Certain Disallowed Interest.--The amount of
any interest not allowed as a deduction for any taxable year by reason
of subsection (j) or (n)(1) (whichever imposes the lower limitation
with respect to such taxable year) shall be treated as interest (and as
business interest for purposes of subsection (j) to the extent such
amount is properly attributable to a trade or business as defined in
subsection (j)(7)) paid or accrued in the succeeding taxable year.''.
(2) Conforming amendments.--
(A) Section 163(j)(2) is amended to read as
follows:
``(2) Carryforward cross-reference.--For carryforward
treatment, see subsection (o).''.
(B) Section 381(c)(20) is amended to read as
follows:
``(20) Carryforward of disallowed interest.--The carryover
of disallowed interest described in section 163(o) to taxable
years ending after the date of distribution or transfer.''.
(C) Section 382(d)(3) is amended to read as
follows:
``(3) Application to carryforward of disallowed interest.--
The term `pre-change loss' shall include any carryover of
disallowed interest described in section 163(o) under rules
similar to the rules of paragraph (1).''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2022.
(e) Transition Rule.--In the case of a partner's first succeeding
taxable year described in subclause (II) of section 163(j)(4)(B)(ii) of
the Internal Revenue Code of 1986 (as in effect before the amendment
made by subsection (b)) which begins after December 31, 2022, the
amount of excess business interest which would (but for such amendment)
be carried to such taxable year under such subclause shall be treated
as interest (and as business interest for purposes of section 163(j) of
such Code, as amended by this section) paid or accrued in such taxable
year. A rule similar to the rule in the preceding sentence shall apply
in the case of an S corporation and its shareholders. For carryover of
any such interest disallowed for such taxable year, see section 163(o)
of such Code, as amended by this section.
Subpart C--Outbound International Provisions
SEC. 138121. MODIFICATIONS TO DEDUCTION FOR FOREIGN-DERIVED INTANGIBLE
INCOME AND GLOBAL INTANGIBLE LOW-TAXED INCOME.
(a) In General.--Section 250(a) is amended to read as follows:
``(a) In General.--In the case of a domestic corporation for any
taxable year, there shall be allowed as a deduction an amount equal to
the sum of--
``(1) 24.8 percent of the foreign-derived intangible income
of such domestic corporation for such taxable year, plus
``(2) 28.5 percent of--
``(A) the global intangible low-taxed income (if
any) which is included in the gross income of such
domestic corporation under section 951A for such
taxable year, and
``(B) the amount treated as a dividend received by
such corporation under section 78 which is attributable
to the amount described in subparagraph (A).''.
(b) Deduction Taken Into Account in Determining Net Operating Loss
Deduction.--Section 172(d) is amended by striking paragraph (9).
(c) Certain Other Modifications.--
(1) Section 250(b)(3) is amended--
(A) in subparagraph (A)(i)--
(i) by striking ``and'' at the end of
subclause (V),
(ii) by striking ``over'' at the end of
subclause (VI), and
(iii) by adding at the end the following
new subclauses:
``(VII) any income described in
clause (i) or (ii) of section
904(d)(2)(B), determined without regard
to clause (iii)(II) thereof,
``(VIII) except as otherwise
provided by the Secretary, any income
and gain from the sale or other
disposition (including the deemed sale
or other deemed disposition) of
property giving rise to rents or
royalties derived in the active conduct
of a trade or business, and
``(IX) any disqualified
extraterritorial income, over'', and
(B) by adding at the end the following new
subparagraph:
``(C) Disqualified extraterritorial income.--
``(i) In general.--For purposes of
subparagraph (A)(i)(IX), the term `disqualified
extraterritorial income' means any amount
included in the gross income of the corporation
with respect to any transaction for any taxable
year if any amount could (determined after
application of clause (ii) but without regard
to any election under section 942(a)(3) as in
effect before its repeal) be excluded from the
gross income of the corporation with respect to
such transaction for such taxable year by
reason of section 114 pursuant to the
application of subsection (d) or (f) of section
101 of the American Jobs Creation Act of 2004.
``(ii) Election out of extraterritorial
income benefits.--
``(I) In general.--Except as
provided in subclause (II), the
corporation referred to in clause (i)
may make an irrevocable election (at
such time and in such form and manner
as the Secretary may provide) to have
subsections (d) and (f) of section 101
of the American Jobs Creation Act of
2004 not apply with respect to such
corporation for the taxable year for
which such election is made and all
succeeding taxable years (applicable
with respect to all transactions,
including transactions occurring before
such taxable year).
``(II) Expanded affiliated
groups.--In the case of any corporation
which is a member of an expanded
affiliated group, the election
described in subclause (I) may be made
only by the common parent of such group
(or, in the case of a common parent
which is not required to file a return
of tax under this chapter, the delegate
of such common parent) and shall apply
with respect to all members of such
group. For purposes of the preceding
sentence, the term `expanded affiliated
group' means an affiliated group as
defined in section 1504(a), determined
without regard to section 1504(b)(3)
and by substituting `more than 50
percent' for `at least 80 percent' each
place it appears.''.
(C) Section 250(b)(5)(E) is amended by inserting
``(other than paragraph (3)(A)(i)(VIII))'' after ``For
purposes of this subsection''.
(2) Section 613A(d)(1) is amended by striking ``and'' at
the end of subparagraph (D), by striking the period at the end
of subparagraph (E) and inserting ``, and'', and by inserting
after subparagraph (E) the following new subparagraph:
``(F) any deduction allowable under section 250.''.
(d) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to taxable years
beginning after December 31, 2022.
(2) Certain modifications.--The amendments made by
subsection (c) shall apply to taxable years beginning after the
date of the enactment of this Act.
(e) No Inference Regarding Certain Modifications.--The amendments
made by subsection (c) 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 any taxable year beginning before
the taxable years to which such amendments apply.
(f) Transition Rule for Accelerated Percentage Reduction.--
(1) In general.--In the case of any taxable year which
includes December 31, 2022 (other than a taxable year with
respect to which such date is the last day of such taxable
year)--
(A) the percentage in effect under section
250(a)(1)(A) of the Internal Revenue Code of 1986 shall
be treated as being equal to the sum of--
(i) the pre-effective date percentage of
37.5 percent, plus
(ii) the post-effective date percentage of
24.8 percent, and
(B) the percentage in effect under section
250(a)(1)(B) of such Code shall be treated as being
equal to the sum of--
(i) the pre-effective date percentage of 50
percent, plus
(ii) the post-effective date percentage of
28.5 percent.
(2) Pre- and post-effective date percentages.--For purposes
of this subsection, with respect to any taxable year--
(A) the term ``pre-effective date percentage''
means the ratio that the number of days in such taxable
year which are before January 1, 2023, bears to the
number of days in such taxable year, and
(B) the term ``post-effective date percentage''
means the ratio that the number of days in such taxable
year which are after December 31, 2022, bears to the
number of days in such taxable year.
SEC. 138122. REPEAL OF ELECTION FOR 1-MONTH DEFERRAL IN DETERMINATION
OF TAXABLE YEAR OF SPECIFIED FOREIGN CORPORATIONS.
(a) In General.--Section 898(c) is amended by striking paragraph
(2) and redesignating paragraph (3) as paragraph (2).
(b) Effective Date.--The amendments made by this section shall
apply to taxable years of specified foreign corporations beginning
after November 30, 2022.
(c) Transition Rule.--In the case of a corporation that is a
specified foreign corporation as of November 30, 2022, 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 this section (or
the amendments made by this section) to change its taxable year for its
first taxable year beginning after November 30, 2022--
(1) such change shall be treated as initiated by such
corporation,
(2) such change shall be treated as having been made with
the consent of the Secretary, and
(3) the Secretary (including the Secretary's delegate in
the case of any reference to the Secretary in this paragraph)
shall issue regulations or other guidance for allocating
foreign taxes that accrue in such first taxable year between
such taxable year and the prior taxable year, including such
adjustments as the Secretary determines are necessary or
appropriate to carry out the purposes of this section.
SEC. 138123. MODIFICATIONS OF FOREIGN TAX CREDIT RULES APPLICABLE TO
CERTAIN TAXPAYERS RECEIVING SPECIFIC ECONOMIC BENEFITS.
(a) In General.--Section 901 is amended by redesignating subsection
(n) as subsection (o) and by inserting after subsection (m) the
following new subsection:
``(n) Special Rules Relating to Dual Capacity Taxpayers.--
``(1) General rule.--Notwithstanding any other provision of
this chapter, any amount paid or accrued by a dual capacity
taxpayer to a foreign country or possession of the United
States for any period shall not be considered a tax--
``(A) if, for such period, the foreign country or
possession does not impose a generally applicable
income tax, or
``(B) to the extent such amount exceeds the amount
which would be paid or accrued by such dual capacity
taxpayer under the generally applicable income tax
imposed by such country or possession if such taxpayer
were not a dual capacity taxpayer.
Nothing in this paragraph shall be construed to imply
the proper treatment of any such amount not in excess
of the amount determined under subparagraph (B).
``(2) Dual capacity taxpayer.--For purposes of this
subsection, the term `dual capacity taxpayer' means, with
respect to any foreign country or possession of the United
States, a person who--
``(A) is subject to a levy of such country or
possession, and
``(B) receives (or will receive) directly or
indirectly a specific economic benefit from such
country or possession (or any political subdivision,
agency, or instrumentality thereof).
``(3) Generally applicable income tax.--For purposes of
this subsection, the term `generally applicable income tax'
means an income tax (or a series of income taxes) which is
generally imposed under the laws of a foreign country or
possession of the United States on residents of such foreign
country or possession that are not dual capacity taxpayers.''.
(b) Effective Date.--The amendments made by this section shall
apply to amounts paid or accrued after December 31, 2021.
SEC. 138124. MODIFICATIONS TO FOREIGN TAX CREDIT LIMITATIONS.
(a) Country-by-country Application of Limitation on Foreign Tax
Credit Based on Taxable Units.--
(1) In general.--Section 904 is amended by inserting after
subsection (d) the following new subsection:
``(e) Country-by-country Application Based on Taxable Units.--
``(1) In general.--Subsection (d) (and the provisions of
this title referred to in paragraph (1) of such subsection)
shall be applied separately with respect to each country by
taking into account the aggregate income properly attributable
or otherwise allocable to a taxable unit of the taxpayer which
is a tax resident of (or, in the case of a branch, is located
in) such country.
``(2) Taxable units.--
``(A) In general.--Except as otherwise provided by
the Secretary, each item shall be attributable or
otherwise allocable to exactly one taxable unit of the
taxpayer.
``(B) Determination of taxable units.--Except as
otherwise provided by the Secretary, the taxable units
of a taxpayer are as follows:
``(i) General taxable unit.--The person
that is the taxpayer and that is not otherwise
described in a separate clause of this
subparagraph.
``(ii) Certain foreign corporations.--Each
foreign corporation with respect to which the
taxpayer is a United States shareholder.
``(iii) Interests in pass-through
entities.--Each interest held (directly or
indirectly) by the taxpayer or any controlled
foreign corporation referred to in clause (ii)
in a pass-through entity if such pass-through
entity is a tax resident of a country other
than the country with respect to which such
taxpayer or controlled foreign corporation (as
the case may be) is a tax resident.
``(iv) Branches.--Each branch (or portion
thereof) the activities of which are directly
or indirectly carried on by the taxpayer or any
controlled foreign corporation referred to in
clause (ii) and which give rise to a taxable
presence in a country other than the country
with respect to which such taxpayer or
controlled foreign corporation (as the case may
be) is a tax resident.
``(3) Definitions and special rules.--For purposes of this
subsection--
``(A) Tax resident.--Except as otherwise provided
by the Secretary, the term `tax resident' means a
person or entity subject to tax under the tax law of a
country as a resident. If an entity is organized under
the law of a country, or resident in a country, that
does not impose an income tax with respect to such
entities, such entity shall, except as provided by the
Secretary, be treated as subject to tax under the tax
law of such country for the purposes of the preceding
sentence.
``(B) Pass-through entity.--Except as otherwise
provided by the Secretary, the term `pass-through
entity' includes any partnership or other entity to the
extent that income, gain, deduction, or loss of the
entity is taken into account in determining the income
or loss of a person that owns (directly or indirectly)
an interest in such entity.
``(C) Branch.--Except as otherwise provided by the
Secretary, the term `branch' means a taxable presence
of a tax resident in a country other than its country
of residence as determined under such other country's
tax law. The Secretary shall provide regulations or
other guidance applying such term to activities in a
country that do not give rise to a taxable presence.
``(D) Treatment of fiscally autonomous
jurisdictions.--Any fiscally autonomous jurisdiction
shall be treated as a separate country. Any possession
of the United States shall also be treated as a
separate country.
``(E) Possession of the united states.--The term
`possession of the United States' means each of
American Samoa, the Commonwealth of the Northern
Mariana Islands, the Commonwealth of Puerto Rico, Guam,
and the Virgin Islands.
``(4) Regulations.--The Secretary shall issue such
regulations or other guidance as may be necessary or
appropriate to carry out, or prevent avoidance of, the purposes
of this subsection, including regulations or other guidance--
``(A) providing for the application of this
subsection to an entity or arrangement that is
considered a tax resident of more than one country or
of no country,
``(B) providing for the application of this
subsection to hybrid entities or hybrid transactions
(as such terms are used for purposes of section 267A),
pass-through entities, passive foreign investment
companies, trusts, and other entities or arrangements
not otherwise described in this subsection, and
``(C) providing for the assignment of any item
(including foreign taxes and deductions) to taxable
units, including in the case of amounts not otherwise
taken into account in determining taxable income under
this chapter.''.
(2) Application of separate limitation losses with respect
to global intangible low-taxed income.--
(A) In general.--Section 904(f)(5)(B) is amended to
read as follows:
``(B) Allocation of losses.--Except as otherwise
provided in this subparagraph, the separate limitation
losses for any taxable year (to the extent such losses
do not exceed the separate limitation incomes for such
year) shall be allocated among (and operate to reduce)
such incomes on a proportionate basis. In the case of a
separate limitation loss for any taxable year in any
category other than subparagraph (d)(1)(A), the amount
of such separate limitation loss shall be allocated
among (and operate to reduce) separate limitation
income in any category other than income described in
subparagraph (d)(1)(A) on a proportionate basis
(without regard to income described in subparagraph
(d)(1)(A)). The remaining separate limitation losses
may reduce separate limitation income described in
subparagraph (d)(1)(A) only to the extent that the
aggregate amount of such losses exceeds the aggregate
amount of separate limitation incomes (other than
income described in subparagraph (d)(1)(A)) for such
taxable year.''.
(B) Income category.--Section 904(f)(5)(E)(i) is
amended to read as follows:
``(i) Income category.--The term `income
category' means each category of income with
respect to which this section is required to be
applied separately by reason of any provision
of this title.''.
(C) Separate limitation loss.--Section
904(f)(5)(E)(iii) is amended to read as follows:
``(iii) Separate limitation loss.--The term
`separate limitation loss' means, with respect
to any income category, the amount by which the
gross income from sources outside the United
States is exceeded by the sum of the deductions
properly allocated and apportioned thereto.''.
(b) Repeal of Separate Application to Foreign Branch Income.--
(1) In general.--Section 904(d)(1) is amended by striking
subparagraph (B) and redesignating subparagraphs (C) and (D) as
subparagraph (B) and (C).
(2) Coordination with deduction for foreign-derived
intangible income.--Section 250(b)(3)(A) is amended--
(A) by striking subclause (VI) of clause (i) and
inserting the following new subclause:
``(VI) the income which is
attributable to 1 or more branches
(within the meaning of section
904(e)(3)(C)) or pass-through entities
(within the meaning of section
904(e)(3)(B)) in 1 or more foreign
countries, over'', and
(B) by adding at the end the following flush
sentence:
``For purposes of clause (i)(VI), the amount of income
attributable to a branch or pass-through entity shall
be determined under rules established by the
Secretary.''.
(3) Amendments.--
(A) Section 904(d)(2)(A)(ii) is amended by striking
``, foreign branch income,''.
(B) Section 904(d)(2)(H) is amended to read as
follows:
``(H) Treatment of income tax base differences.--
The Secretary shall issue regulations or other guidance
assigning to the proper category of income any tax
imposed under the law of a foreign country or
possession of the United States on an amount which does
not constitute income under United States tax
principles.''.
(C) Section 904(d)(2) is amended by striking
subparagraph (J).
(c) Modification of Foreign Tax Credit Carryback and
Carryforward.--
(1) Repeal of carryback.--Section 904(c) is amended--
(A) by striking ``in the first preceding taxable
year, and'',
(B) by striking ``preceding or'' each place it
appears, and
(C) by striking ``Carryback and'' in the heading
thereof.
(2) Application to limitation on foreign oil and gas
taxes.--Section 907(f)(1) is amended by striking ``in the first
preceding taxable year and''.
(3) Application of carryforward to taxes on global
intangible low-taxed income.--
(A) In general.--Section 904(c) is amended by
striking the last sentence.
(B) Temporary limitation of carryforward to 5
taxable years.--Section 904(c), as amended by the
preceding provisions of this Act, is amended--
(i) by striking ``Any amount by which all
taxes'' and all that precedes it and inserting
the following:
``(c) Carryback and Carryover of Excess Tax Paid.--
``(1) In general.--Any amount by which all taxes'', and
(ii) by adding at the end the following new
paragraph:
``(2) Temporary limitation on carryforward of taxes on
global intangible low-taxed income.--
``(A) In general.--In the case of taxes paid or
accrued with respect to amounts described in subsection
(d)(1)(A), paragraph (1) shall be applied by
substituting `5 succeeding taxable years' for `10
succeeding taxable years'.
``(B) Termination.--Subparagraph (A) shall not
apply to any tax paid or accrued in a taxable year
beginning after December 31, 2030.''.
(d) Treatment of Certain Tax-exempt Dividends.--
(1) Certain tax-exempt dividends taken into account in
applying limitations on foreign tax credits.--Section 904(b) is
amended by striking paragraph (4).
(2) Certain tax-exempt dividends not taken into account in
allocating interest expense.--Section 864(e)(3) is amended by
striking ``or 245(a)'' and inserting ``, 245(a), or 245A''.
(e) Rules for Allocation of Certain Deductions to Foreign Source
Global Intangible Low-taxed Income for Purposes of Foreign Tax Credit
Limitation.--Section 904(b), as amended by the preceding provisions of
this Act, is amended by adding at the end the following new paragraph:
``(4) Deductions treated as allocable to foreign source
global intangible low-taxed income.--In the case of a domestic
corporation and 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--
``(A) by allocating and apportioning any deduction
allowed under section 250(a)(2) (and any deduction
allowed under section 164(a)(3) for taxes imposed on
amounts described in section 250(a)(2)) to such income,
and
``(B) by allocating and apportioning any other
deduction to such income only if the Secretary
determines that such deduction is directly allocable to
such income.
Any deduction which would (but for subparagraph (B)) have been
allocated or apportioned to such income shall only be allocated
or apportioned to income which is from sources within the
United States.''.
(f) Treatment of Certain Asset Dispositions.--Section 904(b), as
amended by the preceding provisions of this Act, is amended by adding
at the end the following new paragraph:
``(5) Treatment of certain asset dispositions.--
``(A) In general.--Except as otherwise provided by
the Secretary, in the case of any covered asset
disposition, the principles of section 338(h)(16) shall
apply in determining the source and character of any
item for purposes of this part.
``(B) Covered asset disposition.--For purposes of
this paragraph, the term `covered asset disposition'
means any transaction which--
``(i) is treated as a disposition of assets
under subchapter N of this chapter, and
``(ii) is treated as a disposition of stock
of a corporation (or is disregarded) for
purposes of the tax laws of a relevant foreign
country or possession of the United States.
``(C) Regulations.--The Secretary shall issue such
regulations or other guidance as is necessary or
appropriate to carry out, or to prevent the avoidance
of, the purposes of this paragraph.''.
(g) Redetermination of Foreign Taxes and Related Claims.--
(1) In general.--Section 905(c) is amended--
(A) in paragraph (1), by striking ``or'' at the end
of subparagraph (B) and by inserting after subparagraph
(C) the following new subparagraphs:
``(D) the taxpayer makes a timely change in its
choice to claim a credit or deduction for taxes paid or
accrued, or
``(E) there is any other change in the amount, or
treatment, of taxes, which affects the taxpayer's tax
liability under this chapter,'',
(B) in paragraph (2)(B), by striking ``Any such
taxes'' and inserting ``Except as otherwise provided by
the Secretary, any such taxes'', and
(C) by striking ``Accrued'' in the heading thereof.
(2) Modification to time for claiming credit or
deduction.--Section 901(a) is amended by striking the second
sentence and inserting the following: `` Such choice for any
taxable year may be made or changed at any time before the
expiration of the applicable period prescribed by section 6511
for making a claim for credit or refund of an overpayment of
the tax imposed by this chapter for such taxable year that is
attributable to such amounts.''.
(3) Modification to special period of limitation.--Section
6511(d)(3) is amended--
(A) in subparagraph (A)--
(i) by inserting ``a change in the
liability for'' before ``any taxes paid or
accrued'',
(ii) by striking ``actually paid'' and
inserting ``paid (or deemed paid under section
960)'', and
(iii) by inserting ``change in the
liability for'' before ``foreign taxes'' in the
heading thereof, and
(B) in subparagraph (B), by striking ``the
allowance of a credit for the taxes'' and inserting
``the allowance of an additional credit by reason of
the change in liability for the taxes''.
(h) Effective Dates.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
taxable years beginning after December 31, 2022.
(2) Modification of foreign tax credit carryback and
carryforward.--The amendments made by subsection (c) shall
apply to taxes paid or accrued in taxable years beginning after
December 31, 2022.
(3) Treatment of certain asset dispositions.--
(A) In general.--The amendment made by subsection
(f) shall apply to transactions after the date of the
enactment of this Act.
(B) Binding contract exception.--The amendment made
by subsection (f) shall not apply to any transaction
which is made pursuant to a written binding contract
which was in effect on September 13, 2021, and is not
modified in any material respect thereafter.
(4) Redetermination of foreign taxes and related claims.--
(A) In general.--Except as otherwise provided in
this paragraph, the amendments made by subsection (g)
shall apply to taxes paid or accrued in taxable years
beginning after December 31, 2021.
(B) Certain changes.--The amendments made by
subparagraphs (A) and (C) of subsection (g)(1) shall
apply to changes that occur on or after the date which
is 60 days after the date of the enactment of this Act.
(C) Modification to special period of limitation.--
The amendments made by subsection (g)(3) shall apply to
taxes paid, accrued, or deemed paid in taxable years
beginning after December 31, 2021.
(i) Regulations.--The Secretary shall issue regulations or other
guidance providing for the application of subsections (d), (e), (f),
and (g) of section 904 of the Internal Revenue Code of 1986 (as amended
by this section) with respect to amounts carried over under subsections
(c), (f), or (g) from a taxable year with respect to which subsection
(e) of such section does not apply to a taxable year with respect to
which such subsection (e) does apply and from a taxable year with
respect to which subsection (d)(1)(B) of such section (determined
without regard to the amendments made by this section) applies to a
taxable year with respect to which such section does not apply.
SEC. 138125. FOREIGN OIL AND GAS EXTRACTION INCOME AND FOREIGN OIL
RELATED INCOME TO INCLUDE OIL SHALE AND TAR SANDS.
(a) In General.--Paragraphs (1)(A) and (2)(A) of section 907(c) are
each amended by inserting ``(or oil shale or tar sands)'' after ``oil
or gas wells''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 138126. MODIFICATIONS TO INCLUSION OF GLOBAL INTANGIBLE LOW-TAXED
INCOME.
(a) Country-by-country Application of Section Based on CFC Taxable
Units.--Section 951A is amended by adding at the end the following new
subsection:
``(g) Country-by-country Application of Section Based on CFC
Taxable Units.--
``(1) In general.--If any CFC taxable unit of a United
States shareholder is a tax resident of (or, in the case of a
branch, is located in) a country which is different from the
country with respect to which any other CFC taxable unit of
such United States shareholder is a tax resident (or, in the
case of a branch, is located in)--
``(A) such shareholder's global intangible low-
taxed income for purposes of subsection (a) shall be
the sum of the amounts of global intangible low-taxed
income determined separately with respect to each such
country, and
``(B) for purposes of determining such separate
amounts of global intangible low-taxed income--
``(i) except as otherwise provided by the
Secretary, any reference in subsection (b),
(c), or (d) to a controlled foreign corporation
of such shareholder shall be treated as
reference to a CFC taxable unit of such
shareholder, and
``(ii) net CFC tested income, net deemed
tangible income return, qualified business
asset investment, interest expense described in
subsection (b)(2)(B), and such other items and
amounts as the Secretary may provide, shall be
determined separately with respect to each such
country by determining such amounts with
respect to the CFC taxable units of such
shareholder which are a tax resident of such
country.
``(2) Definitions.--For purposes of this subsection--
``(A) CFC taxable unit.--The term `CFC taxable
unit' means any taxable unit described in clause (ii),
(iii), or (iv) of section 904(e)(2)(B), determined--
``(i) by substituting `Each controlled
foreign corporation' for `Each foreign
corporation' in clause (ii) of such section,
and
``(ii) without regard to the references to
the taxpayer in clauses (iii) and (iv) of such
section.
``(B) Application of other definitions.--Terms used
in this subsection which are also used in section
904(e) shall have the same meaning as when used in
section 904(e).
``(3) Special rules.--For purposes of this subsection--
``(A) Application of certain rules.--Except as
otherwise provided by the Secretary, rules similar to
the rules of section 904(e) shall apply.
``(B) Allocation of global intangible low-taxed
income to controlled foreign corporations.--Except as
otherwise provided by the Secretary, subsection (f)(2)
shall be applied separately with respect to each CFC
taxable unit.''.
(b) Regulatory Authority.--
(1) In general.--Section 951A, as amended by subsection
(a), is amended by adding at the end the following new
subsection:
``(h) Regulations.--The Secretary shall issue such regulations or
other guidance as may be necessary or appropriate to carry out, or
prevent the avoidance of, the purposes of this section, including
regulations or guidance which provide for--
``(1) the treatment of property if such property is
transferred, or held, temporarily,
``(2) the treatment of property if the avoidance of the
purposes of this section is a factor in the transfer or holding
of such property,
``(3) appropriate adjustments to the basis of stock and
other ownership interests, and to earnings and profits, to
reflect tested losses (whether or not taken into account in
determining global intangible low-taxed income),
``(4) rules similar to the rules provided under the
regulations or guidance issued under section 904(e)(4),
``(5) other appropriate basis adjustments,
``(6) appropriate adjustments to be made, and appropriate
tax attributes and records to be maintained, separately with
respect to CFC taxable units, and
``(7) appropriate adjustments in determining tested income
or tested loss if property is transferred between related
parties or amounts are paid or accrued between related
parties.''.
(2) Conforming amendment.--Section 951A(d) is amended--
(A) by striking paragraph (4), and
(B) by redesignating the second paragraph (3)
(relating to partnership property) as paragraph (4).
(c) Carryover of Net CFC Tested Loss.--
(1) In general.--Section 951A(c) is amended by adding at
the end the following new paragraph:
``(3) Carryover of net cfc tested loss.--
``(A) In general.--If the amount described in
paragraph (1)(B) with respect to any United States
shareholder for any taxable year of such United States
shareholder (determined after the application of this
paragraph with respect to amounts arising in preceding
taxable years) exceeds the amount described in
paragraph (1)(A) with respect to such shareholder of
such taxable year, the amount otherwise described in
paragraph (1)(B) with respect to such shareholder for
the succeeding taxable year shall be increased by the
amount of such excess.
``(B) Proper adjustment in allocations of global
intangible low-taxed income to controlled foreign
corporations.--Proper adjustments shall be made in the
application of subsection (f)(2)(B) to take into
account any decrease in global intangible low-taxed
income by reason of the application of subparagraph
(A).''.
(2) Coordination with country-by-country application.--
Section 951A(g)(1)(B)(ii), as added by subsection (a), is
amended by inserting ``any increase determined under subsection
(c)(3)(A),'' after ``interest expense described in subsection
(b)(2)(B),''.
(3) Application of rules with respect to ownership
changes.--Section 382(d) is amended by adding at the end the
following new paragraph:
``(4) Application to carryover of net cfc tested loss.--The
term `pre-change loss' shall include any excess carried over
under section 951A(c)(3) under rules similar to the rules of
paragraph (1).''.
(d) Reduction in Net Deemed Tangible Income Return for Purposes of
Determining Global Intangible Low-taxed Income.--
(1) In general.--Section 951A(b)(2)(A) is amended by
striking ``10 percent'' and inserting ``5 percent''.
(2) Application to assets located in possessions of the
united states.--Section 951A(b) is amended by adding at the end
the following new paragraph:
``(3) Application to assets located in possessions of the
united states.--In the case of any specified tangible property
located in a possession of the United States, paragraph (2)(A)
and subsection (d) shall be applied by substituting `10
percent' for `5 percent' in paragraph (2)(A).''.
(e) Inclusion of Foreign Oil and Gas Extraction Income in
Determining Tested Income and Loss.--Section 951A(c)(2)(A)(i) is
amended by inserting ``and'' at the end of subclause (III), by striking
``and'' at the end of subclause (IV) and inserting ``over'', and by
striking subclause (V).
(f) Coordination With Other Provisions.--Section 951A(f)(1) is
amended by adding at the end the following new subparagraph:
``(C) Treatment of certain references.--Except as
otherwise provided by the Secretary, references to
section 951 or section 951(a) in sections 959, 961,
962, and such other provisions as the Secretary may
identify shall include references to section 951A or
section 951A(a), respectively.''.
(g) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
taxable years of foreign corporations beginning after December
31, 2022, and to taxable years of United States shareholders in
which or with which such taxable years of foreign corporations
end.
(2) Regulatory authority and coordination with other
provisions.--The amendments made by subsections (b) and (f)
shall apply to taxable years of foreign corporations beginning
after the date of the enactment of this Act, and to taxable
years of United States shareholders in which or with which such
taxable years of foreign corporations end.
(h) No Inference Regarding Certain Modifications.--The amendments
made by subsections (b) and (f) 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 any taxable year
beginning before the taxable years to which such amendments apply.
SEC. 138127. MODIFICATIONS TO DETERMINATION OF DEEMED PAID CREDIT FOR
TAXES PROPERLY ATTRIBUTABLE TO TESTED INCOME.
(a) Increase in Deemed Paid Credit.--Section 960(d)(1) is amended
by striking ``80 percent'' and inserting ``95 percent (100 percent in
the case of tested foreign income taxes paid or accrued to a possession
of the United States)''.
(b) Inclusion of Taxes Properly Attributable to Tested Loss.--
(1) In general.--Section 960(d)(3) is amended to read as
follows:
``(3) Tested foreign income taxes.--For purposes of
paragraph (1), the term `tested foreign income taxes' means,
with respect to any domestic corporation which is a United
States shareholder of a controlled foreign corporation--
``(A) the foreign income taxes paid or accrued by
such foreign corporation which are properly
attributable to the tested income or tested loss of
such foreign corporation taken into account by such
domestic corporation under section 951A, and
``(B) solely to the extent provided in regulations
prescribed by the Secretary, the foreign income taxes
(as so defined) paid or accrued by a foreign
corporation (other than a controlled foreign
corporation) which owns, directly or indirectly, 80
percent or more (by vote or value) of the stock in such
domestic corporation but only if--
``(i) such foreign income taxes are
properly attributable to amounts of such
controlled foreign corporation taken into
account in determining tested income or tested
loss under section 951A(c)(2), and
``(ii) no credit is allowed, in whole or in
part, for such foreign taxes in any foreign
jurisdiction.''.
(2) Conforming amendment.--Section 960(d)(2)(B) is amended
by striking ``the aggregate amount described in section
951A(c)(1)(A)'' and inserting ``the net CFC tested income (as
defined in section 951A(c)(1))''.
(c) Application of Foreign Tax Credit Limitation to Amounts
Included Under Section 78.--
(1) Section 904(d)(2) is amended by redesignating
subparagraph (K) as subparagraph (L) and by inserting after
subparagraph (J) the following new subparagraph:
``(K) Amounts includible under section 78.--Any
amount includible in gross income under section 78
shall be treated as income in the same separate
category as the related foreign taxes deemed paid.''.
(2) Section 904(d)(3)(G) is amended by striking the second
sentence and inserting the following: ``Any amount included in
gross income under section 78 shall not be treated as a
dividend.''.
(d) Disallowance of Foreign Tax Credit With Respect to
Distributions of Previously Taxed Global Intangible Low-taxed Income.--
Section 960(d) is amended by adding at the end the following new
paragraph:
``(4) Disallowance of foreign tax credit with respect to
distributions of previously taxed global intangible low-taxed
income.--No credit shall be allowed under section 901 for 20
percent of any foreign income taxes paid or accrued (or deemed
paid under section 960(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).''.
(e) Modification of Disallowance of Foreign Tax Credit Respect to
Distributions of Previously Taxed Global Intangible Low-taxed Income.--
Section 960(d)(4), as added by subsection (d), is amended by striking
``20 percent'' and inserting ``5 percent''.
(f) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
taxable years of foreign corporations beginning after December
31, 2022, and to taxable years of United States shareholders in
which or with which such taxable years of foreign corporations
end.
(2) Subsections (c) and (d).--The amendments made by
subsections (c) and (d) shall apply to taxable years of foreign
corporations beginning after the date of the enactment of this
Act, and to taxable years of United States shareholders in
which or with which such taxable years of foreign corporations
end.
(g) No Inference Regarding Certain Modifications.--The amendments
made by subsections (c) and (d) 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 any taxable year
beginning before the taxable years to which such amendments apply.
SEC. 138128. DEDUCTION FOR FOREIGN SOURCE PORTION OF DIVIDENDS LIMITED
TO CONTROLLED FOREIGN CORPORATIONS, ETC.
(a) In General.--Section 245A is amended--
(1) in subsections (a), (c)(1), and (c)(2), by striking
``specified 10-percent owned foreign corporation'' each place
it appears and inserting ``controlled foreign corporation'',
and
(2) by striking subsection (b).
(b) Modifications Related to Determination of Status as a
Controlled Foreign Corporation.--
(1) Subpart F of part III of subchapter N of chapter 1 is
amended by inserting after section 951A the following new
section:
``SEC. 951B. AMOUNTS INCLUDED IN GROSS INCOME OF FOREIGN CONTROLLED
UNITED STATES SHAREHOLDERS.
``(a) In General.--In the case of any foreign controlled United
States shareholder of a foreign controlled foreign corporation--
``(1) 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)--
``(A) by substituting `foreign controlled United
States shareholder' for `United States shareholder'
each place it appears therein, and
``(B) by substituting `foreign controlled foreign
corporation' for `controlled foreign corporation' each
place it appears therein, and
``(2) section 951A shall be applied with respect to such
shareholder --
``(A) by treating each reference to `United States
shareholder' in such sections as including a reference
to such shareholder, and
``(B) by treating each reference to `controlled
foreign corporation' in such sections as including a
reference to such foreign controlled foreign
corporation.
``(b) Foreign Controlled United States Shareholder.--For purposes
of this section, the term `foreign controlled United States
shareholder' 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--
``(1) section 951(b) were applied by substituting `more
than 50 percent' for `10 percent or more', and
``(2) section 958(b) were applied without regard to
paragraph (4) thereof.
``(c) Foreign Controlled Foreign Corporation.--For purposes of this
section, the term `foreign controlled foreign corporation' means a
foreign corporation, other than a controlled foreign corporation, which
would be a controlled foreign corporation if section 957(a)(1) were
applied--
``(1) by substituting `foreign controlled United States
shareholders' for `United States shareholders', and
``(2) by substituting `section 958(b) (other than paragraph
(4) thereof)' for `section 958(b)'.
``(d) Regulations.--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--
``(1) 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, and
``(2) to prevent the avoidance of the purposes of this
section.''.
(2) Section 957(a) is amended to read as follows:
``(a) Controlled Foreign Corporation.--For purposes of this title--
``(1) In general.--The term `controlled foreign
corporation' means any foreign corporation if more than 50
percent of--
``(A) the total combined voting power of all
classes of stock of such corporation entitled to vote,
or
``(B) the total value of the stock of such
corporation,
is owned (within the meaning of section 958(a)), or is
considered as owned by applying the rules of ownership of
section 958(b), by United States shareholders on any day during
the taxable year of such foreign corporation.
``(2) Election to treat a foreign corporation as a
controlled foreign corporation for certain purposes.--
``(A) In general.--In the case of a foreign
corporation with respect to which an election is in
effect under this paragraph, such foreign corporation
shall be treated as a controlled foreign corporation
for purposes of this title.
``(B) Exceptions.--Notwithstanding any other
provision of this paragraph, a foreign corporation
shall not be treated as a controlled foreign
corporation by reason of this paragraph for purposes of
any provision of this title if the Secretary determines
that treatment of such foreign corporation as a
controlled foreign corporation for purposes of such
provision would be inconsistent with the purposes of
this subchapter.
``(C) Election.--
``(i) By whom.--An election under
subparagraph (A) shall be effective only if
made by the foreign corporation and by all
United States shareholders of such foreign
corporation (determined as of the time of such
election by such foreign corporation).
``(ii) With respect to whom.--Any election
under this paragraph, once effective, shall
apply to such foreign corporation and to all
United States shareholders of such foreign
corporation (including any person who becomes a
United States shareholder of such foreign
corporation after such election takes effect).
``(iii) Time, manner, etc.--The election
under this paragraph shall be made at such time
and in such manner as the Secretary may provide
and, once effective, may be revoked only with
the consent of the Secretary.
``(D) Regulations.--The Secretary shall issue such
regulations or other guidance as may be necessary or
appropriate to carry out the purposes of this
paragraph, including regulations or other guidance for
the application of this paragraph to an acquisition
described in section 381(a) with respect to any
corporation to which an election under this paragraph
applies.''.
(3) Section 958(b) is amended--
(A) by inserting after paragraph (3) the following:
``(4) 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.'', and
(B) by striking ``Paragraph (1)'' in the last
sentence and inserting ``Paragraphs (1) and (4)''.
(4) Section 959(b) is amended--
(A) by striking ``the earnings and profits of a
controlled foreign corporation'' and inserting ``the
earnings and profits of a foreign corporation'',
(B) by striking ``another controlled foreign
corporation'' and inserting ``a controlled foreign
corporation'',
(C) by striking ``such other controlled foreign
corporation'' and inserting ``such controlled foreign
corporation'', and
(D) by striking ``of such United States shareholder
in the controlled foreign corporation'' and inserting
``of such United States shareholder in the foreign
corporation''.
(5) The table of sections for subpart F of part III of
subchapter N of chapter 1 is amended by inserting after the
item relating to section 951A the following new item:
``Sec. 951B. Amounts included in gross income of foreign controlled
United States shareholders.''.
(c) Certain Other Modifications.--
(1) Section 245A(e)(4) is amended by striking ``an amount
received'' and all that follows through ``for which the
controlled foreign corporation received a deduction'' and
inserting ``any dividend received from a controlled foreign
corporation for which such controlled foreign corporation
received a deduction''.
(2) Section 245A(g) is amended to read as follows:
``(g) Regulations.--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 for--
``(1) the treatment of United States shareholders owning
stock of a controlled foreign corporation through a
partnership, and
``(2) the denial of all or a portion of the deduction under
this section with respect to dividends received from foreign
corporations in situations in which--
``(A) any portion of the dividend is out of
earnings and profits arising from transactions with
related parties which--
``(i) do not occur in the ordinary course
of a trade or business, and
``(ii) occur on or after January 1, 2018,
and during a taxable year to which section 951A
did not apply, or
``(B) a transfer or issuance of stock on or after
January 1, 2018, results in a reduction in a United
States shareholder's pro rata share of a controlled
foreign corporation's subpart F income or tested income
(as defined in section 951A).''.
(d) Conforming Amendments.--
(1) Section 91 is amended--
(A) in subsection (a), by striking ``specified 10-
percent owned foreign corporation (as defined in
section 245A)'' and inserting ``controlled foreign
corporation'', and
(B) in subsection (e), by striking ``specified 10-
percent owned foreign corporation'' and inserting
``controlled foreign corporation''.
(2)(A) The heading of section 245A is amended by striking
``specified 10-percent owned foreign corporations'' and
inserting ``controlled foreign corporations''.
(B) The item relating to section 245A in the table of
sections for part VIII of subchapter B of chapter 1 is amended
by striking ``specified 10-percent owned foreign corporations''
and inserting ``controlled foreign corporations''.
(3) Section 246(c)(5) is amended--
(A) in subparagraph (B), by striking ``specified
10-percent owned foreign corporation'' each place it
appears and inserting ``controlled foreign
corporation'', and
(B) by striking ``specified 10-percent owned
foreign corporation'' in the heading and inserting
``controlled foreign corporation''.
(4) Section 904 is amended--
(A) in subsection (b)(4), by striking ``specified
10-percent owned foreign corporation'' both places it
appears and inserting ``controlled foreign
corporation'', and
(B) in subsection (d)(2)(E)--
(i) in clause (i)(I), by striking ``(as
defined in section 245A(b))'', and
(ii) by redesignating clause (ii) as clause
(iii) and by inserting after clause (i) the
following new clause:
``(ii) Specified 10-percent owned foreign
corporation.--For purposes of this
subparagraph--
``(I) In general.--The term
`specified 10-percent owned foreign
corporation' means any foreign
corporation with respect to which any
domestic corporation is a United States
shareholder with respect to such
corporation.
``(II) Exclusion of passive foreign
investment companies.--Such term shall
not include any corporation which is a
passive foreign investment company (as
defined in section 1297) with respect
to the shareholder and which is not a
controlled foreign corporation.''.
(5) Section 909(b) is amended by striking ``(as defined in
section 245A(b) without regard to paragraph (2) thereof)'' and
inserting ``(as defined in section 904(d)(2)(E)(ii) without
regard to subclause (II) thereof)''.
(6) Section 961(d) is amended--
(A) by striking ``specified 10-percent owned
foreign corporation (as defined in section 245A)'' and
inserting ``controlled foreign corporation'', and
(B) by striking ``Specified 10-percent Owned
Foreign Corporation'' in the heading and inserting
``Controlled Foreign Corporation''.
(e) Effective Dates.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
distributions made after the date of the enactment of this Act.
(2) Modifications related to determination of status as a
controlled foreign corporation.--The amendments made by
subsection (b) shall apply to taxable years of foreign
corporations beginning after the date of the enactment of this
Act, and taxable years of United States persons in which or
with which such taxable years of foreign corporations end.
(f) No Inference Regarding Certain Modifications.--The amendments
made by subsections (b)(1), (b)(3), (b)(5), and (c) 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 distributions made, or taxable years beginning,
respectively, before the distributions or taxable years, respectively,
to which such amendments apply.
SEC. 138129. LIMITATION ON FOREIGN BASE COMPANY SALES AND SERVICES
INCOME.
(a) Foreign Base Company Sales Income.--
(1) In general.--Section 954(d)(2) is amended to read as
follows:
``(2) Limitation and regulatory authority.--
``(A) In general.--For purposes of this subsection,
the term `related person' shall not include any person
unless such person is--
``(i) a taxable unit which is a tax
resident of (or, in the case of a branch, is
located in) the United States, or
``(ii) is subject to tax under this chapter
by reason of such person's activities in the
United States.
``(B) Regulations.--The Secretary shall issue such
regulations or other guidance as may be necessary or
appropriate to carry out the purposes of this
subsection (and subsection (e)), including--
``(i) regulations or other guidance
providing for the proper application of
subparagraph (A) in the case of a transaction
(or series of transactions) in which a person
described in subparagraph (A) is a party, and
``(ii) regulations or other guidance
providing that a pass-through entity or branch
held directly or indirectly by a controlled
foreign corporation (whether tax resident or
located inside or outside the country in which
the controlled foreign corporation is a tax
resident) shall be treated as a wholly owned
subsidiary of the controlled foreign
corporation.
``(C) Certain terms.--Any term used in this
subsection or subsection (e) which is also used in
section 904(e) shall have the same meaning as when used
in such section.''.
(2) Conforming amendment.--Section 954(d)(1)(A) is amended
by striking ``under the laws of which the controlled foreign
corporation is created or organized'' and inserting ``in which
the controlled foreign corporation is a tax resident''.
(b) Foreign Base Company Services Income.--
(1) In general.--Section 954(e)(1)(A) is amended by
striking ``subsection (d)(3)'' and inserting ``subsection
(d)''.
(2) Conforming amendment.--Section 954(e)(1)(B) is amended
by striking ``under the laws of which the controlled foreign
corporation is created or organized'' and inserting ``in which
the controlled foreign corporation is a tax resident''.
(c) Certain Other Modifications.--
(1) Section 78 is amended by striking ``, (b),''.
(2)(A) Section 951(a) is amended to read as follows:
``(a) Amounts Included.--
``(1) In general.--If a foreign corporation is a controlled
foreign corporation on any day during a taxable year, every
person who is a United States shareholder of such corporation,
and who owns (within the meaning of section 958(a)) stock in
such corporation on any such day, shall include in such
shareholder's gross income for such shareholder's taxable year
in which or with which such taxable year of such corporation
ends--
``(A) his pro rata share (determined under
paragraph (2)) of the corporation's subpart F income
for such year, and
``(B) if such shareholder owns (within the meaning
of section 958(a)) stock of such foreign corporation as
of the close of the last relevant day of such foreign
corporation's taxable year, the amount determined under
section 956 with respect to such shareholder for such
year (but only to the extent not excluded from gross
income under section 959(a)(2)).
``(2) Pro rata share of subpart f income.--In the case of
any United States shareholder with respect to a foreign
corporation, the pro rata share referred to in paragraph (1)(A)
is the sum of--
``(A) if such shareholder owns (within the meaning
of section 958(a)) stock of such foreign corporation as
of the close of the last relevant day of such foreign
corporation's taxable year, such shareholder's general
pro rata share determined under paragraph (3), plus
``(B) if such shareholder owns (within the meaning
of section 958(a)) stock of such foreign corporation
during such taxable year but does not own (within the
meaning of section 958(a)) such stock as of the close
of such last relevant day, such shareholder's nontaxed
current dividend share determined under paragraph (4).
``(3) General pro rata share.--
``(A) In general.--In the case of any United States
shareholder with respect to a foreign corporation, the
general pro rata share determined under this paragraph
is the excess (if any) of--
``(i) the pro rata current earnings
percentage of the amount which bears the same
ratio to such corporation's subpart F income
for the taxable year (reduced by the aggregate
nontaxed current dividend shares determined
under paragraph (4) with respect to such
shareholder or any other United States
shareholder) as the part of such year during
which such corporation is a controlled foreign
corporation bears to the entire year, over
``(ii) the lesser of--
``(I) the amount of any pre-holding
period dividends with respect to stock
of such foreign corporation which such
shareholder owns (within the meaning of
section 958(a)) as of the close of the
last relevant day of such foreign
corporation's taxable year, or
``(II) the amount which bears the
same ratio to the subpart F income of
such corporation for the taxable year
(reduced by the aggregate nontaxed
current dividend shares determined
under paragraph (4) with respect to
such shareholder or any other United
States shareholder) as the part of such
year during which such shareholder did
not own (within the meaning of section
958(a)) such stock bears to the entire
year.
``(B) Pro rata current earnings percentage.--For
purposes of subparagraph (A)(i), the term `pro rata
current earnings percentage' means, in the case of any
United States shareholder with respect to a foreign
corporation for any taxable year of such foreign
corporation, the ratio (expressed as a percentage) of--
``(i) the amount which would have been
distributed with respect to the stock which
such shareholder owns (within the meaning of
section 958(a)) in such corporation if on the
last relevant day of such taxable year it had
distributed its earnings and profits for such
taxable year (computed as of the close of such
taxable year without diminution by reason of
any distributions made during such taxable
year), divided by
``(ii) such corporation's earnings and
profits for such taxable year (as so computed).
``(C) Pre-holding period dividends.--For purposes
of subparagraph (A)(ii)(I), the term `pre-holding
period dividends' means, in the case of any United
States shareholder with respect to a foreign
corporation for any taxable year of such foreign
corporation, dividends which are--
``(i) made out of such corporation's
earnings and profits for the taxable year
(other than nontaxed current dividends as
defined in paragraph (4)(C)), and
``(ii) received--
``(I) by any other United States
person with respect to stock of such
foreign corporation which such
shareholder owns (within the meaning of
section 958(a)) as of the close of the
last relevant day of such foreign
corporation's taxable year, and
``(II) while such foreign
corporation was a controlled foreign
corporation and before such shareholder
owned (within the meaning of section
958(a)) such stock.
``(4) Nontaxed current dividend share.--
``(A) In general.--In the case of any United States
shareholder with respect to a foreign corporation, the
nontaxed current dividend share determined under this
paragraph is the nontaxed current dividend percentage
of the subpart F income of such foreign corporation for
the taxable year.
``(B) Nontaxed current dividend percentage.--For
purposes of this paragraph, the term `nontaxed current
dividend percentage' means, in the case of any United
States shareholder with respect to a foreign
corporation for any taxable year of such foreign
corporation, the ratio (expressed as a percentage) of--
``(i) the amount of nontaxed current
dividends with respect to such taxable year
received with respect to the stock of such
foreign corporation which such shareholder owns
(within the meaning of section 958(a)) at the
time of the dividend on a day in which such
corporation is a controlled foreign
corporation, divided by
``(ii) such foreign corporation's earnings
and profits for such taxable year (computed as
of the close of such taxable year without
diminution by reason of any distributions made
during such taxable year).
``(C) Nontaxed current dividends.--For purposes of
this paragraph, the term `nontaxed current dividends'
means the portion of any amount received with respect
to stock to the extent such amount (without regard to
amounts included in the gross income of a United States
shareholder for the taxable year by reason of this
subpart)--
``(i) would result in a dividend out of the
corporation's earnings and profits for the
taxable year (including a dividend under
section 1248 attributable to earnings and
profits for the taxable year), and
``(ii) either--
``(I) would give rise to a
deduction under section 245A(a), or
``(II) in the case of a dividend
paid directly or indirectly to a
controlled foreign corporation with
respect to stock owned by the
shareholder within the meaning of
section 958(a)(2), would not result in
subpart F income with respect to such
controlled foreign corporation by
reason of subsection (b)(4), (c)(3), or
(c)(6) of section 954.
``(5) Last relevant day of taxable year of a controlled
foreign corporation.--For purposes of this subsection, the term
`last relevant day' means, with respect to any taxable year of
a foreign corporation, the last day of such taxable year on
which such corporation is a controlled foreign corporation.
``(6) Regulations.--The Secretary may 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--
``(A) to treat a partnership as an aggregate of its
partners,
``(B) to provide rules allowing a foreign
corporation to close its taxable year upon a change in
ownership, and
``(C) to treat a distribution followed by an
issuance of stock to a shareholder not subject to tax
under this chapter in the same manner as an acquisition
of stock.''.
(B) Section 951A(a) is amended to read as follows:
``(a) In General.--If a foreign corporation is a controlled foreign
corporation on any day during a taxable year, every person who is a
United States shareholder of such corporation, and who owns (within the
meaning of section 958(a)) stock in such corporation on any such day,
shall include in such shareholder's gross income for such shareholder's
taxable year in which or with which such taxable year of such
corporation ends, such shareholder's global intangible low-taxed income
for such taxable year.''.
(C) Section 951A(e) is amended to read as follows:
``(e) Determination of Pro Rata Shares.--For purposes of this
section, the pro rata shares referred to in subsections (b), (c)(1)(A),
and (c)(1)(B), respectively, shall be determined under rules similar to
the rules of section 951(a)(2) and shall be taken into account in the
taxable year of the United States shareholder in which or with which
the taxable year of the controlled foreign corporation ends.''.
(D) Section 953(c)(5)(A)(i) is amended--
(i) in subclause (I), by adding ``and'' at the end,
(ii) in subclause (II)--
(I) by striking ``on the last day of the
taxable year'' and inserting ``during the
taxable year'', and
(II) by striking ``and'' at the end and
inserting ``or'', and
(iii) by striking subclause (III).
(3) Section 959 is amended by adding at the end the
following:
``(g) Regulations.--The Secretary shall issue such regulations or
other guidance as may be necessary or appropriate to carry out the
purposes of this section.''.
(4) Section 961(b)(1) is amended by inserting after the
first sentence the following: ``The Secretary shall prescribe
such other reductions to basis as are necessary or appropriate
to carry out the purposes of this section.''.
(5) Section 961(c) is amended--
(A) by striking ``Basis Adjustments in'' in the
heading of such subsection and inserting ``Application
of Rules to'', and
(B) by striking ``then adjustments similar to'' and
all that follows in such subsection and inserting
``then rules similar to the rules of subsections (a)
and (b) shall apply to--
``(1) such stock,
``(2) stock in any other controlled foreign corporation by
reason of which the United States shareholder is considered
under section 958(a)(2) as owning the stock described in
paragraph (1), and
``(3) property by reason of which the United States
shareholder is considered as owning stock described in
paragraph (1) or (2),
but only for purposes of determining the amount included under section
951 in the gross income of such United States shareholder (or any other
United States shareholder who acquires from any person any portion of
the interest of such United States shareholder by reason of which such
shareholder was treated as owning such stock, but only to the extent of
such portion, and subject to such proof of identity of such interest as
the Secretary may prescribe by regulations). The preceding sentence
shall not apply with respect to any stock or property to which
subsection (a) or (b) applies.''.
(d) Effective Dates.--The amendments made by this section shall
apply to taxable years of foreign corporations beginning after December
31, 2021, and to taxable years of United States shareholders in which
or with which such taxable years of foreign corporations end.
(e) No Inference Regarding Certain Modifications.--The amendments
made by paragraphs (1) and (2) of subsection (c) 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 any
taxable year beginning before the taxable years to which such
amendments apply.
Subpart D--Inbound International Provisions
SEC. 138131. MODIFICATIONS TO BASE EROSION AND ANTI-ABUSE TAX.
(a) Modifications to Base Erosion Minimum Tax Amount.--
(1) Modification of rates.--Section 59A(b)(1)(A) is amended
by striking ``10 percent (5 percent in the case of taxable
years beginning in calendar year 2018)'' and inserting ``the
applicable percentage''.
(2) Base erosion minimum tax amount determined without
regard to credits.--Section 59A(b)(1)(B) is amended to read as
follows:
``(B) an amount equal to the regular tax liability
(as defined in section 26(b)) of the taxpayer for the
taxable year.''.
(3) Applicable percentage.--Section 59A(b)(2) is amended to
read as follows:
``(2) Applicable percentage.--For purposes of this section,
the term `applicable percentage' means--
``(A) in the case of any taxable year beginning
after December 31, 2021, and before January 1, 2023, 10
percent,
``(B) in the case of any taxable year beginning
after December 31, 2022, and before January 1, 2024,
12.5 percent,
``(C) in the case of any taxable year beginning
after December 31, 2023, and before January 1, 2025, 15
percent, and
``(D) in the case of any taxable year beginning
after December 31, 2024, 18 percent.''.
(4) Taxpayers subject to rules for banks and securities
dealers.--Section 59A(b)(3)(B) is amended to read as follows:
``(B) Taxpayer described.--A taxpayer is described
in this subparagraph if such taxpayer is--
``(i) a bank (as defined in section
585(a)(2)),
``(ii) a securities dealer registered under
section 15(a) of the Securities Exchange Act of
1934, or
``(iii) a member of an affiliated group (as
defined in section 1504(a)(1), determined
without regard to section 1504(b)(3)) which
includes any person described in clause (i) or
(ii).''.
(5) Termination of increased rate for banks and securities
dealers.--Section 59A(b)(3) is amended by adding at the end the
following new subparagraph:
``(C) Termination.--Subparagraph (A) shall not
apply to any taxable year beginning after December 31,
2024.''.
(6) General business credit allowed against base erosion
and anti-abuse tax.--Section 38(c)(1) is amended by striking
``the tax imposed by section 55'' and inserting ``the taxes
imposed by sections 55 and 59A''.
(7) Conforming amendments.--
(A) Section 59A(b)(3)(A) is amended by striking
``paragraphs (1)(A) and (2)(A) shall each'' and
inserting ``paragraph (2) shall''.
(B) Section 59A(b) is amended by striking paragraph
(4).
(b) Modification of Rules for Determining Modified Taxable
Income.--
(1) In general.--Section 59A(c) is amended to read as
follows:
``(c) Modified Taxable Income.--For purposes of this section--
``(1) In general.--The term `modified taxable income' means
the taxable income of the taxpayer computed under this chapter
for the taxable year with the following adjustments:
``(A) Base erosion payments.--Taxable income shall
be determined without regard to any base erosion tax
benefit, including for purposes of determining the
adjusted basis of property described in subsection
(d)(2).
``(B) Adjustments with respect to cost of goods
sold.--Cost of goods sold shall be determined without
regard to any base erosion payment described in
subparagraph (A) or (B) of subsection (d)(5).
``(C) Net operating losses.--The net operating loss
deduction for the taxable year under section 172 shall
be determined--
``(i) by substituting `modified taxable
income (as determined under section 59A(c)(1)
without regard to subparagraph (C) thereof)'
for `taxable income' in section
172(a)(2)(B)(ii)(I),
``(ii) by determining any net operating
loss arising in any taxable year beginning
after December 31, 2021, without regard to any
base erosion tax benefit (determined with
respect to each such taxable year), and
``(iii) by making appropriate adjustments
in the application of section 172(b)(2) to take
into account clauses (i) and (ii) of this
subparagraph.
``(D) Application of certain other adjustments.--
Except as otherwise provided by the Secretary, rules
similar to the rules of subsections (g) and (h) of
section 59 shall apply.
``(2) Base erosion tax benefit.--The term `base erosion tax
benefit' means--
``(A) any deduction allowed under this chapter for
the taxable year with respect to any base erosion
payment described in subsection (d)(1),
``(B) in the case of a base erosion payment
described in subsection (d)(2), any deduction allowed
under this chapter for the taxable year for
depreciation (or amortization in lieu of depreciation)
with respect to property referred to in subparagraph
(A) or (B) of such subsection to the extent of the
amounts described in such subsection with respect to
such property,
``(C) in the case of a base erosion payment
described in subsection (d)(3)--
``(i) any reduction under section
803(a)(1)(B) in the gross amount of premiums
and other consideration on insurance and
annuity contracts for premiums and other
consideration arising out of indemnity
insurance, and
``(ii) any deduction under section
832(b)(4)(A) from the amount of gross premiums
written on insurance contracts during the
taxable year for premiums paid for reinsurance,
and
``(D) in the case of a base erosion payment
described in subsection (d)(4), any reduction in gross
receipts with respect to such payment in computing
gross income of the taxpayer for the taxable year for
purposes of this chapter.''.
(2) Certain payments with respect to property produced by
the taxpayer.--Section 59A(d)(2) is amended to read as follows:
``(2) Treatment of certain related-party payments with
respect to depreciable property.--Such term shall also include
any amount paid or accrued by the taxpayer to a foreign person
which is a related party of the taxpayer in connection with--
``(A) the acquisition by the taxpayer from such
person of property of a character subject to the
allowance for depreciation (or amortization in lieu of
depreciation), or
``(B) property produced by the taxpayer that is of
a character subject to the allowance for depreciation
(or amortization in lieu of depreciation) if such
amount is required to be capitalized under section
263A, including payments in respect of indebtedness or
services.''.
(3) Certain payments with respect to inventory treated as
base erosion payments.--Section 59A(d) is amended by
redesignating paragraph (5) as paragraph (6) and by inserting
after paragraph (4) the following new paragraph:
``(5) Certain payments with respect to inventory.--
``(A) Indirect costs included in inventory under
section 263A.--Such term shall also include any amount
paid or incurred by the taxpayer to a foreign person
which is a related party of the taxpayer if such amount
is described in paragraph (2)(B) of section 263A(a) and
required to be included in inventory costs of the
taxpayer under paragraph (1)(A) of such section. Such
term shall also include any amount paid or incurred by
the taxpayer to a foreign person which is a related
party of the taxpayer if such amount is capitalized to
the basis of property that is of a character subject to
the allowance for depreciation (or amortization in lieu
of depreciation), and the depreciation (or amortization
in lieu of depreciation) is required to be included in
inventory costs of the taxpayer under section
263A(a)(1)(A).
``(B) Certain costs of foreign related parties.--
Such term shall also include so much of any amount
which is paid or incurred by the taxpayer to a foreign
person which is a related party of the taxpayer, is
described in paragraph (2)(A) of section 263A(a), and
is required to be included in inventory costs of the
taxpayer under paragraph (1)(A) of such section, as
exceeds the sum of--
``(i) the direct costs of such property in
the hands of such foreign person, plus
``(ii) so much of the costs described in
section 263A(a)(2)(B) with respect to such
property in the hands of such foreign person as
the taxpayer demonstrates to the satisfaction
of the Secretary are attributable to amounts--
``(I) paid or incurred by such
foreign person to a United States
person or a person which is not a
related party of the taxpayer, or
``(II) otherwise subject to the tax
imposed by this chapter.
``(C) Application to related-party transactions.--
In the case of direct costs otherwise described in
clause (i) of subparagraph (B) which are paid or
incurred by the foreign person referred to in such
clause to another foreign person which is a related
party of the taxpayer, such costs shall be taken into
account under such clause only to the extent that the
taxpayer demonstrates to the satisfaction of the
Secretary that such costs are attributable to amounts--
``(i) paid or incurred (directly or
indirectly) to a United States person or a
person which is not a related party of the
taxpayer, or
``(ii) otherwise subject to the tax imposed
by this chapter.
``(D) Safe harbor with respect to indirect costs of
foreign related parties.--In the case of a taxpayer
which elects the application of this subparagraph (at
such time, in such manner, and with respect to such
inventory property, as the Secretary may provide), the
amount described in subparagraph (B)(ii) with respect
to such property shall be treated for purposes of this
section as being equal to 20 percent of the amount paid
or incurred by the taxpayer to the related party of the
taxpayer in connection with the acquisition of such
property.
``(E) Application of certain rules.--Rules similar
to the rules of subparagraphs (B) and (C) of subsection
(i)(1) shall apply for purposes of determining whether
any amount is treated as subject to the tax imposed by
this chapter for purposes of subparagraph (B) or (C) of
this paragraph.''.
(4) Expansion and consolidation of rules to exempt certain
payments from treatment as base erosion payments.--
(A) In general.--Section 59A is amended by
redesignating subsection (i) as subsection (j) and by
inserting after subsection (h) the following new
subsection:
``(i) Certain Payment Not Treated as Base Erosion Payments.--
``(1) Exception for payments on which tax is imposed.--
``(A) In general.--An amount shall not be treated
as a base erosion payment if tax is (or was at the time
of payment or accrual) imposed by this chapter with
respect to such amount (other than by this section).
``(B) Treatment of certain deductions.--For
purposes of subparagraph (A), tax shall be treated as
imposed by this chapter without regard to any deduction
allowed under part VIII of subchapter B.
``(C) Application of certain rules.--The amount not
treated as a base erosion payment by reason of this
paragraph shall be determined under rules similar to
the rules of section 163(j)(5) (as in effect before the
date of the enactment of Public Law 115-97).
``(2) Exception for certain payments subject to sufficient
foreign tax.--
``(A) In general.--An amount shall not be treated
as a base erosion payment if the taxpayer establishes
to the satisfaction of the Secretary that such amount
was made to a foreign person which is a related party
of the taxpayer that is subject to an effective rate of
foreign income tax (as defined in section 904(d)(2)(F))
which is not less than the lesser of--
``(i) 15 percent, or
``(ii) the applicable percentage in effect
under subsection (b)(2) (determined without
regard to subsection (b)(3)) for the taxable
year in which such amount is paid or accrued.
``(B) Certain payments to related parties.--To the
extent provided by the Secretary in regulations, an
amount paid to a foreign person which is a related
party of the taxpayer shall be treated as paid to
another foreign person which is a related party of the
taxpayer if such second foreign person is subject to an
effective rate of foreign income tax (as defined in
section 904(d)(2)(F)) which is less than the lesser of
15 percent or the percentage described in subparagraph
(A)(ii), to the extent the amount so paid directly or
indirectly funds a payment to such second foreign
person.
``(C) Determination on basis of applicable
financial statements.--Except as otherwise provided by
the Secretary under subparagraph (D), the effective
rate of foreign income tax with respect to any amount
may be established on the basis of applicable financial
statements (as defined in section 451(b)(3)).
``(D) Regulations.--The Secretary shall issue such
regulations or other guidance as may be necessary or
appropriate to carry out the purposes of this
paragraph, including regulations or other guidance
providing procedures for determining the effective rate
of foreign income tax to which any amount is subject.
Such procedures may require that any transaction or
series of transactions among multiple parties be
recharacterized as one or more transactions directly
among any 2 or more of such parties where the Secretary
determines that such recharacterization is appropriate
to carry out, or prevent avoidance of, the purposes of
this section.
``(3) Exception for certain amounts with respect to
services.--Subsections (d)(1) and (d)(5)(A) shall not apply to
so much of any amount paid or accrued by a taxpayer for
services as does not exceed the total services cost of such
services. The preceding sentence shall not apply unless such
services meet the requirements for eligibility for use of the
services cost method under section 482 (determined without
regard to the requirement that the services not contribute
significantly to fundamental risks of business success or
failure).''.
(B) Conforming amendment.--Section 59A(d), as
amended by paragraph (2), is amended by striking
paragraph (6).
(c) Termination of Exemption From Base Erosion and Anti-abuse Tax
for Taxpayers With Low Base Erosion Percentage.--Section 59A(e)(1)(C)
is amended by striking ``the base erosion percentage (as determined
under subsection (c)(4))'' and inserting ``in the case of any taxable
year beginning before January 1, 2024, the base erosion percentage (as
determined under subsection (c)(4) as in effect before the date of the
enactment of the Act enacted during the 117th Congress which is
entitled `An Act to provide for reconciliation pursuant to title II of
S. Con. Res. 14.')''.
(d) Treatment of Applicable Taxpayers.--Section 59A(e) is amended
by adding at the end the following new paragraph:
``(4) Continuation of treatment as applicable taxpayer.--If
a taxpayer is an applicable taxpayer with respect to any
taxable year beginning after December 31, 2021 (other than by
reason of this paragraph), such taxpayer (and any successor of
such taxpayer) shall be an applicable taxpayer with respect to
each of the 10 succeeding taxable years.''.
(e) Other Modifications.--
(1) Section 59A(b)(1) is amended by striking ``Except as
provided in paragraphs (2) and (3), the'' and inserting
``The''.
(2) Section 59A(h)(2)(B) is amended by striking ``section
6038B(b)(2)'' and inserting ``section 6038A(b)(2)''.
(3) Section 59A(j)(2), as redesignated by subsection (b),
is amended by striking ``subsection (g)(3)'' and inserting
``subsection (h)(3)''.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
Subpart E--Other Business Tax Provisions
SEC. 138141. CREDIT FOR CLINICAL TESTING OF ORPHAN DRUGS LIMITED TO
FIRST USE OR INDICATION.
(a) In General.--Section 45C(b)(2)(B) is amended to read as
follows:
``(B) Testing must be related to first use or
indication for rare disease or condition.--Human
clinical testing may be taken into account under
subparagraph (A) only to the extent such testing is
related to the first use or indication with respect to
which a drug for a rare disease or condition is
designated under section 526 of the Federal Food, Drug,
and Cosmetic Act.''.
(b) Eligible Testing Must Be Conducted Before Approval for Any Use
or Indication.--Section 45C(b)(2)(A)(ii)(II) is amended to read as
follows:
``(II) before the first date on
which an application (with respect to
any use or indication with respect to
any disease or condition) with respect
to such drug is approved under section
505(c) of such Act or, if the drug is a
biological product, before the first
date on which a license (with respect
to any use or indication with respect
to any disease or condition) for such
drug is issued under section 351(a) of
the Public Health Service Act, and''.
(c) Eligibility of Biological Products.--
(1) In general.--Section 45C(b)(2)(A)(i) is amended by
inserting ``or, if the drug is a biological product, section
351(a)(3) of the Public Health Service Act'' before the comma
at the end.
(2) Conforming amendment.--Section 45C(b)(2)(A)(ii)(I) is
amended by striking ``such Act'' and inserting ``the Federal
Food, Drug, and Cosmetic Act''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 138142. MODIFICATIONS TO TREATMENT OF CERTAIN LOSSES.
(a) Losses From Certain Capital Assets Which Become Worthless.--
(1) When treated as loss.--Section 165(g)(1) is amended by
striking ``on the last day of the taxable year'' and inserting
``at the time of the identifiable event establishing
worthlessness''.
(2) Treatment of partnership indebtedness.--Section
165(g)(2)(C) is amended by inserting ``, by a partnership,''
after ``by a corporation''.
(3) Treatment of abandonment.--Section 165(g) is amended by
adding at the end the following new paragraph:
``(4) Treatment of abandonment.--For purposes of this
subsection and subsection (m), abandonment shall be treated as
an identifiable event establishing worthlessness.''.
(4) Treatment of partnership interest.--Section 165 is
amended by redesignating subsection (m) as subsection (n) and
by inserting after subsection (l) the following new subsection:
``(m) Worthless Partnership Interest.--If any interest in a
partnership becomes worthless during the taxable year, the loss
resulting therefrom shall, for purposes of this subtitle, be treated as
a loss from the sale or exchange of the interest in the partnership at
the time of the identifiable event establishing worthlessness.''.
(b) Deferral of Losses in Certain Controlled Group Corporate
Liquidations.--Section 267 is amended by adding at the end the
following new subsection:
``(h) Deferral of Losses in Certain Controlled Group
Liquidations.--
``(1) In general.--In the case of any specified controlled
group liquidation, no loss shall be recognized by any member of
the controlled group on any stock or security of the
liquidating corporation until all property received by members
of the controlled group in connection with such liquidation has
been transferred to one or more persons who are not related
(within the meaning of subsection (b)(3) or section 707(b)(1))
to the member which received such property.
``(2) Specified controlled group liquidation.--For purposes
of this subsection, the term `specified controlled group
liquidation' means, with respect to any corporation which is a
member of a controlled group--
``(A) one or more distributions in complete
liquidation (within the meaning of section 346) of such
corporation,
``(B) any other transfer (including any series of
transfers) of property of such corporation if any stock
or security of such corporation becomes worthless in
connection with such transfer, and
``(C) any issuance of debt by such corporation to
one or more persons who are related (within the meaning
of subsection (b)(3) or section 707(b)(1)) to such
corporation if any stock or security of such
corporation becomes worthless in connection with such
issuance.
``(3) Regulations.--The Secretary shall issue such
regulations or other guidance as may be necessary or
appropriate to carry out the purposes of this subsection,
including to apply the principles of this subsection to
liquidating corporation stock or securities owned by a
corporation indirectly through 1 or more partnerships.''.
(c) Cross Reference.--Section 331(c) is amended--
(1) by striking ``Cross Reference'' and all that follows
through ``For general rule'' and inserting the following:
``Cross Reference.--
``(1) For general rule'', and
(2) by adding at the end the following new paragraph:
``(2) For losses in controlled group liquidations, see
section 267(h).''.
(d) Effective Date.--
(1) Subsection (a).--The amendments made by this section
shall apply to losses arising in taxable years beginning after
December 31, 2021.
(2) Subsection (b).--The amendment made by subsection (b)
shall apply to liquidations on or after the date of the
enactment of this Act.
SEC. 138143. ADJUSTED BASIS LIMITATION FOR DIVISIVE REORGANIZATION.
(a) In General.--Section 361 is amended by adding at the end the
following new subsections:
``(d) Adjusted Basis Limitation for Divisive Reorganizations.--
``(1) In general.--Except as provided in paragraph (2), in
the case of a reorganization described in section 368(a)(1)(D)
with respect to which stock or securities of the controlled
corporation (within the meaning of section 355) are distributed
by the distributing corporation (within the meaning of such
section) in a transaction which qualifies under such section,
subsections (b)(3) and (c)(3) shall not apply to so much of the
amount described in clauses (ii) and (iii) of subparagraph (A)
as does not exceed the excess (if any) of--
``(A) the sum of--
``(i) the total amount of the liabilities
assumed (within the meaning of section 357(c))
by the controlled corporation, and
``(ii) the total amount of money and the
fair market value of other property transferred
to the creditors,
``(iii) the fair market value of the stock
described in section 354(a)(2)(C) and the total
principal amount of obligations of the
controlled corporation described in subsection
(c)(2)(B) which are qualified property (as
defined in subsection (c)(2)(B)) transferred to
the creditors, over
``(B) the total adjusted bases of the assets
transferred by the distributing corporation to the
controlled corporation.
``(2) Exception regarding certain stock or rights to
acquire stock.--Paragraph (1) shall not apply to any stock (or
right to acquire stock) described in subsection (c)(2)(B).
``(3) Regulations.--The Secretary shall issue such
regulations or other guidance as may be necessary or
appropriate to carry out the purposes of this subsection and to
prevent avoidance of tax through abuse or circumvention of
subsection (b)(3), subsection (c)(3), or this subsection,
including to determine whether a disposition of property or any
other transaction is in connection with the reorganization or
pursuant to the plan of reorganization.
``(e) Cross-references.--For provisions providing for the inclusion
of income or recognition of gain in certain distributions, see
subsections (d), (e), (f), (g), and (h) of section 355.''.
(b) Conforming Amendments.--
(1) Section 361(b)(3) is amended--
(A) in the first sentence, by inserting ``, and
except as provided in subsection (d)'' after
``paragraph (1)'', and
(B) by striking the second and third sentences.
(2) Section 361(c) is amended--
(A) in paragraph (3), by inserting ``, and except
as provided in subsection (d)'' after ``this
subsection'', and
(B) by striking paragraph (5).
(c) Effective Date.--The amendments made by this section shall
apply to reorganizations occurring on or after the date of the
enactment of this Act.
(d) Transition Rule.--The amendments made by this section shall not
apply to any exchange pursuant to a transaction which is--
(1) made pursuant to a written agreement which was binding
on the date of the enactment of this Act, and at all times
thereafter,
(2) described in a ruling request submitted to the Internal
Revenue Service on or before such date, or
(3) described on or before such date in a public
announcement or in a filing with the Securities and Exchange
Commission.
SEC. 138144. RENTS FROM PRISON FACILITIES NOT TREATED AS QUALIFIED
INCOME FOR PURPOSES OF REIT INCOME TESTS.
(a) In General.--Section 856(d)(2) is amended by striking ``and''
at the end of subparagraph (B), by striking the period at the end of
subparagraph (C) and inserting ``, and'', and by adding at the end the
following new subparagraph:
``(D) any amount received or accrued, directly or
indirectly, with respect to any real or personal
property which is primarily used in connection with any
correctional, detention, or penal facility.''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 138145. MODIFICATIONS TO EXEMPTION FOR PORTFOLIO INTEREST.
(a) In General.--Section 871(h)(3)(B)(i) is amended to read as
follows:
``(i) in the case of an obligation issued
by a corporation--
``(I) any person who owns 10
percent or more of the total combined
voting power of all classes of stock of
such corporation entitled to vote, or
``(II) any person who owns 10
percent or more of the total value of
the stock of such corporation, and''.
(b) Effective Date.--The amendment made by this section shall apply
to obligations issued after the date of the enactment of this Act.
SEC. 138146. CERTAIN PARTNERSHIP INTEREST DERIVATIVES.
(a) In General.--Section 871(m) is amended by adding at the end the
following new paragraph:
``(8) Specified partnership interest income equivalent
payments.--
``(A) In general.--For purposes of this subsection,
any payment made pursuant to a specified notional
principal contract that (directly or indirectly) is
contingent upon, or is determined by reference to, any
income or gain in respect of an interest in a specified
partnership (or any other payment the Secretary
determines to be substantially similar) shall be
treated as a dividend equivalent. For purposes of the
preceding sentence, income or gain includes any income
or gain from the deemed disposition of such interest as
a result of the termination of, or payment with respect
to, such contract (determined in the same manner as
under section 864(c)(8) but without regard to
subparagraph (C) thereof) and any income or gain
described in subsection (a)(1) or section 881(a).
``(B) Specified partnership.--For purposes of this
paragraph, the term `specified partnership' means--
``(i) any publicly traded partnership (as
defined in section 7704(b)) which is not
treated as a corporation under such section, or
``(ii) any other partnership as the
Secretary may by regulation prescribe.
``(C) Exceptions.--
``(i) Certain payments.--Subparagraph (A)
shall not apply to any payment the Secretary
determines does not have the potential for tax
avoidance.
``(ii) Certain income.--Under such
regulations as the Secretary shall prescribe,
there shall not be taken into account under
subparagraph (A) any payment to the extent
determined by reference to income or gain in
respect of an interest in a specified
partnership which would be, if earned by a
nonresident alien individual or a foreign
corporation--
``(I) exempt from tax under this
chapter, or
``(II) from sources without the
United States and not effectively
connected with the conduct of a trade
or business within the United States.
``(D) Treatment of definitions and special rules
with respect to partnerships.--For purposes of this
paragraph, rules similar to the rules and definitions
in paragraphs (3), (4), (5), (6), and (7) shall apply
to an interest in a specified partnership in a manner
similar to an underlying security, and to income or
gain in respect of an interest in a specified
partnership in a manner similar to a dividend.
``(E) Regulations.--The Secretary shall issue such
regulations or other guidance as the Secretary
determines is necessary or appropriate to carry out the
purposes of this paragraph, including to apply this
paragraph to payments determined under sale-repurchase
agreements or securities lending transactions with
respect to interests in specified partnerships, to
determine the amount of a distribution by a specified
partnership that is income or gain of the partnership
(including the portion thereof that is excepted under
subparagraph (C)) in a manner consistent with section
1441(g), and to require the provision of information by
specified partnerships necessary to determine such
amount.''.
(b) Withholding of Tax on Nonresident Aliens.--Section 1441 is
amended by redesignating subsection (g) as subsection (h) and by
inserting after subsection (f) the following new subsection:
``(g) Dividend Equivalents in Case of Certain Specified
Partnerships.--The Secretary may prescribe regulations, under rules
similar to the rules of section 1446, to determine the amount of a
payment in respect of income and gain of a specified partnership (as
defined in 871(m)(8)) which is a dividend equivalent.''.
(c) Effective Date.--The amendments made by this section shall
apply to payments made after December 31, 2022.
SEC. 138147. ADJUSTMENTS TO EARNINGS AND PROFITS OF CONTROLLED FOREIGN
CORPORATIONS.
(a) In General.--Section 312(n) is amended by adding at the end the
following new paragraph:
``(9) Special rules for controlled foreign corporations.--
Earnings and profits of any controlled foreign corporation
shall be determined without regard to paragraphs (4), (5), and
(6).''.
(b) Conforming Amendment.--Section 952(c) is amended by striking
paragraph (3).
(c) Effective Date.--The amendments made by this section shall
apply to taxable years of foreign corporations ending after the date of
the enactment of this Act, and to taxable years of United States
shareholders in which or with which such taxable years of foreign
corporations end.
SEC. 138148. CERTAIN DIVIDENDS OF CONTROLLED FOREIGN CORPORATIONS
TREATED AS EXTRAORDINARY DIVIDENDS.
(a) In General.--Section 1059 is amended by redesignating
subsection (g) as subsection (h) and by inserting after subsection (f)
the following new subsection:
``(g) Treatment of Certain Dividends of Controlled Foreign
Corporations.--
``(1) In general.--Except as otherwise provided by the
Secretary, any disqualified CFC dividend shall be treated as an
extraordinary dividend to which paragraphs (1) and (2) of
subsection (a) apply without regard to the period the taxpayer
held the stock with respect to which such dividend is paid.
``(2) Disqualified cfc dividend.-- For purposes of this
subsection--
``(A) In general.--The term `disqualified CFC
dividend' means any dividend paid by a controlled
foreign corporation to the extent such dividend is
attributable to earnings and profits which--
``(i) were earned during any period that
such corporation was not a controlled foreign
corporation, or
``(ii) are attributable to disqualified CFC
dividends received by such controlled foreign
corporation from another controlled foreign
corporation.
``(B) Application to corporations not wholly owned
by united states shareholders.--If not all of the stock
of any controlled foreign corporation is owned (within
the meaning of section 958(a)) by one or more United
States shareholders at the time that any earnings and
profits are earned, the portion of such earnings and
profits which is properly attributable to stock not so
owned by United States shareholders shall be treated
for purposes of subparagraph (A) as earned during a
period that such corporation was not a controlled
foreign corporation.
``(C) Treatment of domestic partnerships and
certain trusts.--For purposes of subparagraph (B)--
``(i) a domestic partnership shall not be
treated as a United States shareholder, and
``(ii) to the extent provided by the
Secretary in regulations or other guidance, a
trust described in section 7701(a)(30)(E) shall
not be treated as a United States shareholder.
``(D) Special rule related to constructive
ownership.--In the case of the last taxable year of a
foreign corporation beginning before January 1, 2018,
and each subsequent taxable year of such foreign
corporation which begins before the date of the
enactment of this subsection, if such foreign
corporation would not have been a controlled foreign
corporation for any such taxable year if section
958(b)(4) (as applicable to taxable years beginning
after the date of the enactment of this subsection) had
applied to such taxable year, such corporation shall
not be treated as a controlled foreign corporation for
such taxable year for purposes of this subsection.''.
(b) Regulations.--Section 1059(h), as redesignated by subsection
(a), is amended--
(1) by striking ``regulations'' both places it appears and
inserting ``regulations or other guidance'', and
(2) by striking ``and'' at the end of paragraph (1), by
striking the period at the end of paragraph (2) and inserting
``, and'', and by adding at the end the following new
paragraph:
``(3) providing for the coordination of subsection (g) with
the other provisions of this chapter, including section
1248.''.
(c) Effective Date.--The amendments made by this section shall
apply to dividends paid (or amounts treated as dividends) after the
date of the enactment of this Act.
SEC. 138149. LIMITATION ON CERTAIN SPECIAL RULES FOR SECTION 1202
GAINS.
(a) In General.--Section 1202(a) is amended by adding at the end
the following new paragraph:
``(5) Limitation on certain special rules.--In the case of
the sale or exchange of qualified small business stock after
September 13, 2021, paragraphs (3) and (4) shall not apply to
any taxpayer if--
``(A) the adjusted gross income of such taxpayer
(determined without regard to this section and sections
911, 931, and 933) equals or exceeds $400,000, or
``(B) such taxpayer is a trust or estate.''.
(b) Effective Date.--Except as provided in subsection (c), the
amendment made by this section shall apply to sales and exchanges after
September 13, 2021.
(c) Binding Contract Exception.--The amendment made by this section
shall not apply to any sale or exchange which is made pursuant to a
written binding contract which was in effect on September 13, 2021, and
is not modified in any material respect thereafter.
SEC. 138150. CONSTRUCTIVE SALES.
(a) Application to Appreciated Digital Assets.--
(1) In general.--Section 1259(b)(1) is amended by inserting
``digital asset,'' after ``debt instrument,''.
(2) Exception for sales of nonpublicly traded property.--
Section 1259(c)(2) is amended by adding at the end the
following: ``A similar rule shall apply in the case of a
contract for sale of any digital asset.''.
(3) Digital asset.--Section 1259(d) is amended by adding at
the end the following new paragraph:
``(3) Digital asset.--Except as otherwise provided by the
Secretary, the term `digital asset' means any digital
representation of value which is recorded on a
cryptographically secured distributed ledger or any similar
technology as specified by the Secretary.''.
(b) Treatment of Certain Contracts.--Section 1259(c)(1)(D) is
amended by inserting ``or enters into a contract to acquire'' after
``acquires''.
(c) Effective Date.--
(1) In general.--The amendments made by subsection (a)
shall apply to constructive sales (determined after the
application of the amendment made by subsection (b)) after the
date of the enactment of this Act.
(2) Treatment of certain contracts.--The amendment made by
subsection (b) shall apply to contracts entered into after the
date of the enactment of this Act.
SEC. 138151. RULES RELATING TO COMMON CONTROL.
(a) In General.--Section 52 is amended by striking subsections (a)
and (b) and inserting the following new subsections:
``(a) Treatment of Controlled Groups of Corporations.--
``(1) In general.--For purposes of this subpart, all
employees of all corporations which are component members of
the same controlled group of corporations shall be treated as
employed by a single employer. In any such case, the credit (if
any) determined under section 51(a) with respect to each such
member shall be its proportionate share of the wages giving
rise to such credit.
``(2) Controlled group of corporations.--For purposes of
this subsection, the term `controlled group of corporations'
has the meaning given to such term by section 1563(a), except
that--
``(A) `more than 50 percent' shall be substituted
for `at least 80 percent' each place it appears in
section 1563(a)(1), and
``(B) the determination shall be made without
regard to subsections (a)(4) and (e)(3)(C) of section
1563.
``(3) Component member.--For purposes of this subsection,
the term `component member' has the meaning given such term by
section 1563(b), except that the determination shall be made
without regard to whether such member is an excluded member
(within the meaning of section 1563(b)(2)).
``(b) Employees of Partnerships, Proprietorships, etc., Which Are
Under Common Control.--For purposes of this subpart, under regulations
prescribed by the Secretary--
``(1) all employees of trades or business (whether or not
incorporated) which are under common control shall be treated
as employed by a single employer, and
``(2) the credit (if any) determined under section 51(a)
with respect to each trade or business shall be its
proportionate share of the wages giving rise to such credit.
The regulations prescribed under this subsection shall be based on
principles similar to the principles which apply in the case of
subsection (a). For purposes of this subsection, the term `trade or
business' includes any activity treated as a trade or business under
paragraph (5) or (6) of section 469(c) (determined without regard to
the phrase `To the extent provided in regulations' in such paragraph
(6)).''.
(b) Conforming Amendment.--Section 1563(b)(2)(C) is amended to read
as follows:
``(C) is a foreign corporation not engaged in a
trade or business within the United States,''.
(c) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2021.
SEC. 138152. MODIFICATION OF WASH SALE RULES.
(a) In General.--Section 1091 is amended to read as follows:
``SEC. 1091. LOSS FROM WASH SALES OF SPECIFIED ASSETS.
``(a) Disallowance of Loss Deduction.--In the case of any loss
claimed to have been sustained from any sale or disposition (including
any termination) of specified assets where it appears that, within a
period beginning 30 days before the date of such sale or disposition
and ending 30 days after such date, the taxpayer (or related party) has
acquired (by purchase or by an exchange on which the entire amount of
gain or loss was recognized by law), or has entered into, or has
entered into a contract or option so to acquire or a long notional
principal contract in respect of, substantially identical specified
assets, then no deduction shall be allowed under section 165 unless the
taxpayer is a dealer in specified assets and the loss is sustained in a
transaction made in the ordinary course of such business.
``(b) Amount of Specified Assets Different From Amount of Specified
Assets Sold.--If the amount of specified assets acquired (or covered by
the contract or option to acquire or long notional principal contract
in respect of) is different from the amount of specified assets sold or
otherwise disposed of, then the particular specified assets the
acquisition of which (or the contract or option to acquire or long
notional principal contract which) resulted in the nondeductibility of
the loss shall be determined under regulations prescribed by the
Secretary.
``(c) Adjustment to Basis in Case of Wash Sale.--If the taxpayer
(or the taxpayer's spouse) acquires or enters into substantially
identical specified assets during the period which--
``(1) begins 30 days before the disposition with respect to
which a deduction was disallowed under subsection (a), and
``(2) ends with the close of the taxpayer's first taxable
year which begins after such disposition,
the basis of such specified assets shall be increased by the amount of
the deduction so disallowed (reduced by any amount of such deduction
taken into account under this subsection to increase the basis of
specified assets previously acquired).
``(d) Certain Short Sales of Specified Assets and Contracts to
Sell.--Rules similar to the rules of subsection (a) shall apply to any
loss realized on the closing of a short sale of (or the sale, exchange,
or termination of a contract or option to sell or a short notional
principal contract in respect of) specified assets if, within a period
beginning 30 days before the date of such closing and ending 30 days
after such date--
``(1) substantially identical specified assets were sold or
terminated by the taxpayer (or a related party), or
``(2) another short sale of (or contract or option to sell
or short notional principal contract in respect of)
substantially identical specified assets was entered into by
the taxpayer (or related party).
``(e) Cash Settlement.--This section shall not fail to apply to a
contract or option to acquire or sell specified assets solely by reason
of the fact that the contract or option settles in (or could be settled
in) cash or property other than such specified assets.
``(f) Related Party.--For purposes of this section--
``(1) In general.--The term `related party' means--
``(A) the taxpayer's spouse,
``(B) any dependent of the taxpayer and any other
taxpayer with respect to whom the taxpayer is a
dependent,
``(C) any individual, corporation, partnership,
trust, or estate which controls, or is controlled by,
(within the meaning of section 954(d)(3)) the taxpayer
or any individual described in subparagraph (A) or (B)
with respect to the taxpayer (or any combination
thereof),
``(D) to the extent provided by the Secretary in
regulations or other guidance, any individual who bears
a relationship to the taxpayer described in section
267(b) if such taxpayer is an individual,
``(E) any individual retirement plan, Archer MSA
(as defined in section 220(d)), or health savings
account (as defined in section 223(d)), of the taxpayer
or of any individual described in subparagraph (A) or
(B) with respect to the taxpayer,
``(F) any account under a qualified tuition program
described in section 529 or a Coverdell education
savings account (as defined in section 530(b)) if the
taxpayer, or any individual described in subparagraph
(A) or (B) with respect to the taxpayer, is the
designated beneficiary of such account or has the right
to make any decision with respect to the investment of
any amount in such account, and
``(G) any account under--
``(i) a plan described in section 401(a),
``(ii) an annuity plan described in section
403(a),
``(iii) an annuity contract described in
section 403(b), or
``(iv) an eligible deferred compensation
plan described in section 457(b) and maintained
by an employer described in section
457(e)(1)(A),
if the taxpayer or any individual described in
subparagraph (A) or (B) with respect to the taxpayer
has the right to make any decision with respect to the
investment of any amount in such account.
``(2) Rules for determining status.--
``(A) Relationships determined at time of
acquisition.--Determinations under paragraph (1) shall
be made as of the time of the purchase or exchange (or
entering into a contract, option, or notional principal
contract) referred to in subsection (a) except that
determinations under subparagraphs (A) and (B) of
paragraph (1) shall be made for the taxable year which
includes such purchase or exchange (or entering into).
``(B) Determination of marital status.--
``(i) In general.--Except as provided in
clause (ii), marital status shall be determined
under section 7703.
``(ii) Special rule for married individuals
filing separately and living apart.--A husband
and wife who--
``(I) file separate returns for any
taxable year, and
``(II) live apart at all times
during such taxable year,
shall not be treated as married individuals.
``(3) Regulations.--The Secretary shall issue such
regulations or other guidance as may be necessary to prevent
the avoidance of the purposes of this subsection, including
regulations which treat persons as related parties if such
persons are formed or availed of to avoid the purposes of this
subsection.
``(g) Specified Asset.--For purposes of this section, the term
`specified asset' means any of the following:
``(1) Any security described in subparagraph (A), (B), (C),
(D), or (E) of section 475(c)(2).
``(2) Any foreign currency.
``(3) Any commodity described in subparagraph (A), (B), or
(C) of section 475(e)(2).
``(4) Except as otherwise provided by the Secretary, any
digital representation of value which is recorded on a
cryptographically secured distributed ledger or any similar
technology as specified by the Secretary.
Such term shall, except as provided in regulations, include contracts
or options to acquire or sell, or notional principal contracts in
respect of, any specified assets.
``(h) Exception for Business Needs and Hedging Transactions.--
Except as provided in regulations prescribed by the Secretary,
subsection (a) shall not apply in the case of any sale or other
disposition--
``(1) of a foreign currency or commodity described in
subsection (h), and
``(2) which--
``(A) is directly related to the business needs of
a trade or business of the taxpayer (other than the
trade or business of trading foreign currencies or
commodities described in subsection (h)), or
``(B) is part of a hedging transaction (as defined
in section 1221(b)(2)).''.
(b) Conforming Amendments.--
(1) Section 6045(g)(2)(B) is amended--
(A) in clause (i)(I)--
(i) by striking ``security (other than
stock'' and inserting ``covered security (other
than stock'', and
(ii) by striking ``stock sold or
transferred'' and inserting ``covered security
sold or transferred'', and
(B) in clause (ii)--
(i) by striking ``stock or securities'' and
inserting ``specified assets'', and
(ii) by striking ``identical securities''
and inserting ``identical specified assets (as
defined in section 1091(g))''.
(2) The table of sections for part VII of subchapter O of
chapter 1 is amended by striking the item relation to section
1091 and inserting the following new item:
``Sec. 1091. Loss from wash sales of specified assets.''.
(c) Effective Date.--The amendments made by this section shall
apply to sales, dispositions, and terminations after December 31, 2021.
(d) No Inference.--Nothing in this section or the amendments made
by this section shall be construed to create any inference with respect
to the proper treatment of related parties under section 1091 of the
Internal Revenue Code of 1986 with respect to sales, dispositions, and
terminations before January 1, 2022.
SEC. 138153. RESEARCH AND EXPERIMENTAL EXPENDITURES.
(a) In General.--Section 13206 of Public Law 115-97 is amended--
(1) in subsection (b)(3), by striking ``2021'' and
inserting ``2025'', and
(2) in subsection (e), by striking ``2021'' and inserting
``2025''.
(b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.
PART 2--TAX INCREASES FOR HIGH-INCOME INDIVIDUALS
SEC. 138201. APPLICATION OF NET INVESTMENT INCOME TAX TO TRADE OR
BUSINESS INCOME OF CERTAIN HIGH INCOME INDIVIDUALS.
(a) In General.--Section 1411 is amended by adding at the end the
following new subsection:
``(f) Application to Certain High Income Individuals.--
``(1) In general.--In the case of any individual whose
modified adjusted gross income for the taxable year exceeds the
high income threshold amount, subsection (a)(1) shall be
applied by substituting `the greater of specified net income or
net investment income' for `net investment income' in
subparagraph (A) thereof.
``(2) Phase-in of increase.--The increase in the tax
imposed under subsection (a)(1) by reason of the application of
paragraph (1) of this subsection shall not exceed the amount
which bears the same ratio to the amount of such increase
(determined without regard to this paragraph) as--
``(A) the excess described in paragraph (1), bears
to
``(B) $100,000 (\1/2\ such amount in the case of a
married taxpayer (as defined in section 7703) filing a
separate return).
``(3) High income threshold amount.--For purposes of this
subsection, the term `high income threshold amount' means--
``(A) except as provided in subparagraph (B) or
(C), $400,000,
``(B) in the case of a taxpayer making a joint
return under section 6013 or a surviving spouse (as
defined in section 2(a)), $500,000, and
``(C) in the case of a married taxpayer (as defined
in section 7703) filing a separate return, \1/2\ of the
dollar amount determined under subparagraph (B).
``(4) Specified net income.--For purposes of this section,
the term `specified net income' means net investment income
determined--
``(A) without regard to the phrase `other than such
income which is derived in the ordinary course of a
trade or business not described in paragraph (2),' in
subsection (c)(1)(A)(i),
``(B) without regard to the phrase `described in
paragraph (2)' in subsection (c)(1)(A)(ii),
``(C) without regard to the phrase `other than
property held in a trade or business not described in
paragraph (2)' in subsection (c)(1)(A)(iii),
``(D) without regard to paragraphs (2), (3), and
(4) of subsection (c), and
``(E) by treating paragraphs (5) and (6) of section
469(c) (determined without regard to the phrase `To the
extent provided in regulations,' in such paragraph (6))
as applying for purposes of subsection (c) of this
section.''.
(b) Application to Trusts and Estates.--Section 1411(a)(2)(A) is
amended by striking ``undistributed net investment income'' and
inserting ``the greater of undistributed specified net income or
undistributed net investment income''.
(c) Clarifications With Respect to Determination of Net Investment
Income.--
(1) Certain exceptions.--Section 1411(c)(6) is amended to
read as follows:
``(6) Special rules.--Net investment income shall not
include--
``(A) any item taken into account in determining
self-employment income for such taxable year on which a
tax is imposed by section 1401(b),
``(B) wages received with respect to employment on
which a tax is imposed under section 3101(b) or 3201(a)
(including amounts taken into account under section
3121(v)(2)), and
``(C) wages received from the performance of
services earned outside the United States for a foreign
employer.''.
(2) Net operating losses not taken into account.--Section
1411(c)(1)(B) is amended by inserting ``(other than section
172)'' after ``this subtitle''.
(3) Inclusion of certain foreign income.--
(A) In general.--Section 1411(c)(1)(A) is amended
by striking ``and'' at the end of clause (ii), by
striking ``over'' at the end of clause (iii) and
inserting ``and'', and by adding at the end the
following new clause:
``(iv) any amount includible in gross
income under section 951, 951A, 1293, or 1296,
over''.
(B) Proper treatment of certain previously taxed
income.--Section 1411(c) is amended by adding at the
end the following new paragraph:
``(7) Certain previously taxed income.--The Secretary shall
issue regulations or other guidance providing for the treatment
of--
``(A) distributions of amounts previously included
in gross income for purposes of chapter 1 but not
previously subject to tax under this section, and
``(B) distributions described in section 962(d).''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
(e) Transition Rule.--The regulations or other guidance issued by
the Secretary under section 1411(c)(7) of the Internal Revenue Code of
1986 (as added by this section) shall include provisions which provide
for the proper coordination and application of clauses (i) and (iv) of
section 1411(c)(1)(A) with respect to--
(1) taxable years beginning on or before December 31, 2021,
and
(2) taxable years beginning after such date.
SEC. 138202. LIMITATIONS ON EXCESS BUSINESS LOSSES OF NONCORPORATE
TAXPAYERS.
(a) Limitation Made Permanent.--
(1) In general.--Section 461(l)(1) is amended to read as
follows:
``(1) Limitation.--In the case of any taxpayer other than a
corporation, any excess business loss of the taxpayer for the
taxable year shall not be allowed.''.
(2) Conforming amendment.--Section 461 is amended by
striking subsection (j).
(b) Modification of Carryover of Disallowed Losses.--Section
461(l)(2) is amended to read as follows:
``(2) Disallowed loss carryover.--Any loss which is
disallowed under paragraph (1) for any taxable year shall be
treated (solely for purposes of this chapter) as a deduction
described in paragraph (3)(A)(i) for the next taxable year.''.
(c) Treatment of Unused Excess Business Loss Carryovers on
Termination of Estate or Trust.--Section 461(l) is amended by adding at
the end the following new paragraph:
``(7) Special rule for termination of estate or trust.--If,
on the termination of an estate or trust, the estate or trust
has an excess business loss carryover, then such carryover or
such excess shall be allowed as a deduction, in accordance with
regulations prescribed by the Secretary, to the beneficiaries
succeeding to the property of the estate or trust.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
SEC. 138203. SURCHARGE ON HIGH INCOME INDIVIDUALS, ESTATES, AND TRUSTS.
(a) In General.--Part I of subchapter A of chapter 1 is amended by
inserting after section 1 the following new section:
``SEC. 1A. SURCHARGE ON HIGH INCOME INDIVIDUALS, ESTATES, AND TRUSTS.
``(a) General Rule.--In the case of a taxpayer other than a
corporation, there is hereby imposed (in addition to any other tax
imposed by this subtitle) a tax equal to the sum of--
``(1) 5 percent of so much of the modified adjusted gross
income of the taxpayer as exceeds--
``(A) $10,000,000, in the case of any taxpayer not
described in subparagraph (B) or (C),
``(B) $5,000,000, in the case of a married
individual filing a separate return, and
``(C) $200,000, in the case of an estate or trust,
plus
``(2) 3 percent of so much of the modified adjusted gross
income of the taxpayer as exceeds--
``(A) $25,000,000, in the case of any taxpayer not
described in subparagraph (B) or (C),
``(B) $12,500,000, in the case of a married
individual filing a separate return, and
``(C) $500,000, in the case of an estate or trust.
``(b) Modified Adjusted Gross Income.--For purposes of this
section, the term `modified adjusted gross income' means adjusted gross
income reduced by any deduction (not taken into account in determining
adjusted gross income) allowed for investment interest (as defined in
section 163(d)) or business interest (as defined in section 163(j)). In
the case of an estate or trust, adjusted gross income shall be
determined as provided in section 67(e), and reduced by the amount
allowed as a deduction under section 642(c).
``(c) Special Rules.--
``(1) Nonresident alien.--In the case of a nonresident
alien individual (other than an individual described in section
876(a) or 877(a)), only amounts taken into account in
connection with the tax imposed under section 871(b) shall be
taken into account under this section.
``(2) Citizens and residents living abroad.--Each dollar
amount which is applicable to any taxpayer under subsection (a)
shall be decreased (but not below zero) by the excess (if any)
of--
``(A) the amounts excluded from the taxpayer's
gross income under section 911, over
``(B) the amounts of any deductions or exclusions
disallowed under section 911(d)(6) with respect to the
amounts described in subparagraph (A).
``(3) Charitable trusts.--Subsection (a) shall not apply to
a trust all the unexpired interests in which are devoted to one
or more of the purposes described in section 170(c)(2)(B).
``(4) Not treated as tax imposed by this chapter for
certain purposes.--The tax imposed under this section shall not
be treated as tax imposed by this chapter for purposes of
determining the amount of any credit under this chapter (other
than sections 27 and 901) or for purposes of section 55.
``(5) Electing small business trusts.--For purposes of the
determination of adjusted gross income, section 641(c)(1)(A)
shall not apply and all portions of any electing small business
trust shall be treated as a single trust.
``(d) Regulations.--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 the avoidance of the purposes of this section.''.
(b) Coordination With Certain Provisions.--
(1) Interest on certain deferred tax liability.--Section
453A(c) is amended by redesignating paragraph (6) as paragraph
(7) and by inserting after paragraph (5) the following new
paragraph:
``(6) Surcharge on high income individuals taken into
account in determining maximum rate of tax.--For purposes of
paragraph (3)(B), the maximum rate of tax in effect under
section 1 shall be treated as being equal to the sum of such
rate and the rates in effect under paragraphs (1) and (2) of
section 1A(a).''.
(2) Alien residents of puerto rico, guam, american samoa,
or the northern mariana islands.--Section 876(a) is amended by
striking section 1 and inserting ``sections 1 and 1A''.
(3) Expatriation to avoid tax.--Section 877(b) is amended
by inserting ``and section 1A'' after ``section 1 or 55''.
(4) Limitation on foreign tax credit.--
(A) Section 904(b)(3)(E)(i)(I) is amended by
inserting ``increased by the sum of the rates set forth
in paragraphs (1) and (2) of section 1A(a)'' after
``(whichever applies)''.
(B) Section 904(d)(2)(F) is amended by adding at
the end the following: ``For purposes of the first
sentence of this subparagraph, the highest rate of tax
specified in section 1 shall be treated as being equal
to the sum of such rate and the rates in effect under
paragraphs (1) and (2) of section 1A(a).''.
(5) Election by individuals to be subject to tax at
corporate rates.--Section 962(a)(1) is amended by inserting ``,
1A,'' after ``sections 1''.
(6) Interest on certain tax deferral.--Section 1291(c)(2)
is amended by adding at the end the following: ``For purposes
of the preceding sentence, the highest rate of tax in effect
under section 1 shall be treated as being equal to the sum of
such rate and the rates in effect under paragraphs (1) and (2)
of section 1A(a).''.
(7) Averaging of farm income.--Section 1301(a) is amended
by striking ``section 1'' both places it appears and inserting
``sections 1 and 1A''.
(8) Title 11 cases.--Section 1398(c)(2) is amended by
inserting ``and tax shall be imposed under section 1A by
treating the estate as a married individual filing a separate
return'' before the period at the end.
(9) Withholding of tax on foreign partners' share of
effectively connected income.--Section 1446(b)(2) is amended by
adding at the end the following flush sentence:
``For purposes of subparagraph (A), the highest rate of tax in
effect under section 1 shall be treated as being equal to the
sum of such rate and the rates in effect under paragraphs (1)
and (2) of section 1A(a).''.
(10) Relief from joint and several liability on joint
return.--Section 6015(d)(2)(B) is amended by inserting ``,
1A,'' after ``section 1''.
(11) Partnership adjustments.--
(A) Section 6225(b)(1) is amended by adding at the
end the following flush sentence:
``For purposes of subparagraph (B), the highest rate of tax in
effect under section 1 shall be treated as being equal to the
sum of such rate and the rates in effect under paragraphs (1)
and (2) of section 1A(a).''.
(B) Section 6225(c)(4)(A) is amended--
(i) by striking ``subsection (b)(1)(A)''
and inserting ``subsection (b)(1)(B)'', and
(ii) by striking ``or'' at the end of
clause (i), by adding ``or'' at the end of
clause (ii), and by inserting after clause (ii)
the following new clause:
``(iii) is not an individual subject to one
or both of the rates of tax in effect under
paragraphs (1) and (2) of section 1A(a),''.
(12) Required payments for entities electing not to have
required taxable year.--Section 7519(b) is amended by inserting
``and increased by the sum of the rates in effect under
paragraphs (1) and (2) of section 1A(a)'' before the period at
the end.
(c) Clerical Amendment.--The table of sections for part I of
subchapter A of chapter 1 is amended by inserting after the item
relating to section 1 the following new item:
``Sec. 1A. Surcharge on high income individuals.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
PART 3--MODIFICATIONS OF RULES RELATING TO RETIREMENT PLANS
Subpart A--Limitations on High-income Taxpayers With Large Retirement
Account Balances
SEC. 138301. CONTRIBUTION LIMIT FOR INDIVIDUAL RETIREMENT PLANS OF
HIGH-INCOME TAXPAYERS WITH LARGE ACCOUNT BALANCES.
(a) Contribution Limit.--
(1) In general.--Subpart A of part I of subchapter D of
chapter 1 is amended by adding at the end the following:
``SEC. 409B. CONTRIBUTION LIMIT ON INDIVIDUAL RETIREMENT PLANS OF HIGH-
INCOME TAXPAYERS WITH LARGE ACCOUNT BALANCES.
``(a) General Rule.--Notwithstanding any other provision of this
title, in the case of an individual who is an applicable taxpayer for
any taxable year, no annual additions for such taxable year shall be
made by, or on behalf of, such individual to any individual retirement
plan to the extent such annual additions exceed the excess (if any)
of--
``(1) the applicable dollar amount for such taxable year,
over
``(2) the aggregate vested balances to the credit of the
individual (whether as a participant, owner, or beneficiary) in
all applicable retirement plans (determined as of the close of
the calendar year preceding the calendar year in which such
taxable year begins).
``(b) Definitions and Special Rules.--For purposes of this
section--
``(1) Annual addition.--
``(A) In general.--Except as provided in this
paragraph, the term `annual addition' means any
contribution to an individual retirement plan.
``(B) Contributions to sep and simple plans.--In
the case of any employer or employee contributions by,
or on behalf of, an individual to a simplified employee
pension under section 408(k) or a simple retirement
account under section 408(p)--
``(i) such contributions shall not be
treated as annual additions for purposes of
applying the limitation under subsection (a),
but
``(ii) the excess described in subsection
(a) shall be reduced by the amount of such
contributions in applying such limitation to
other annual additions with respect to such
individual.
``(C) Rollover contributions disregarded.--A
rollover contribution under section 402(c), 403(a)(4),
403(b)(8), 408(d)(3), or 457(e)(16) shall not be
treated as an annual addition.
``(D) Accounts acquired by death or divorce or
separation.--The acquisition of an individual
retirement plan (or the transfer to or contribution of
amounts to an individual retirement plan) by reason
of--
``(i) the death of another individual, or
``(ii) divorce or separation (pursuant to
section 408(d)(6)),
shall not be treated as an annual addition.
``(2) Applicable dollar amount.--The term `applicable
dollar amount' means $10,000,000.
``(3) Applicable retirement plan.--The term `applicable
retirement plan' means--
``(A) a defined contribution plan to which section
401(a) or 403(a) applies,
``(B) an annuity contract under section 403(b),
``(C) an eligible deferred compensation plan
described in section 457(b) which is maintained by an
eligible employer described in section 457(e)(1)(A), or
``(D) an individual retirement plan.
``(4) Applicable taxpayer.--
``(A) In general.--The term `applicable taxpayer'
means, with respect to any taxable year, a taxpayer
whose modified adjusted gross income for such taxable
year exceeds the amount determined under subparagraph
(B).
``(B) Dollar limit.--The amount determined under
this subparagraph for any taxable year is--
``(i) $400,000 for an individual who is a
taxpayer not described in clause (ii) or (iii),
``(ii) $425,000 in the case of an
individual who is a head of household (as
defined in section 2(b)), and
``(iii) $450,000 in the case of an
individual who is a married individual filing a
joint return or a surviving spouse (as defined
in section 2(a)).
``(C) Modified adjusted gross income.--For purposes
of this paragraph, the term `modified adjusted gross
income' means adjusted gross income determined without
regard to sections 911, 931, and 933, without regard to
any deduction for annual additions to individual
retirement plans to which subsection (a) applies, and
without regard to any increase in minimum required
distributions by reason of section 4974(e).
``(5) Adjustments for inflation.--
``(A) In general.--In the case of any taxable year
beginning after 2029, the dollar amounts in paragraphs
(2) and (4)(B) shall be increased by an amount equal to
the product of--
``(i) such dollar amount, and
``(ii) the cost-of-living adjustment under
section 1(f)(3) for the calendar year in which
such taxable year begins, determined by
substituting `calendar year 2028' for `calendar
year 2016' in subparagraph (A)(ii) thereof.
``(B) Rounding.--If any amount as adjusted under
subparagraph (A) is not--
``(i) in the case of the dollar amount
under paragraph (2), a multiple of $250,000,
such amount shall be rounded to the next lowest
multiple of $250,000.
``(ii) in the case of a dollar amount under
paragraph (4)(B), a multiple of $1,000, such
amount shall be rounded to the next lowest
multiple of $1,000.
``(c) Regulations.--The Secretary shall prescribe such regulations
and guidance as are necessary or appropriate to carry out the purposes
of this section, including regulations or guidance that provide for the
application of this section and section 4974(e) in the case of plans
with a valuation date other than the last day of a calendar year.''.
(2) Conforming amendments.--
(A) The table of contents for subpart A of part I
of subchapter D of chapter 1 is amended by adding after
the item relating to section 409A the following new
item:
``Sec. 409B. Contribution limit on individual retirement plans of high-
income taxpayers with large account
balances.''.
(B) Section 408(r) is amended by adding at the end
the following new paragraph:
``(3) For additional limitations on contributions to
individual retirement plans with large account balances, see
sections 408A(e)(3) and 409B.''.
(b) Excise Tax on Excess Annual Additions.--
(1) In general.--Section 4973 is amended by adding at the
end the following new subsection:
``(i) Special Rule for Individual Retirement Plans With Excess
Annual Additions.--For purposes of this section, in the case of
individual retirement plans, the term `excess contributions', with
respect to any taxable year, is increased by the sum of--
``(1) the excess of the annual additions (within the
meaning of section 409B(b)(1)) to such plans over the
limitation under section 409B(a) for such taxable year, reduced
by the amount of any excess contributions determined under
subsections (b) and (f), and
``(2) the lesser of--
``(A) the amount determined under this subsection
for the preceding taxable year with respect to such
plans, reduced by the aggregate distributions from such
plans for the taxable year (including distributions
required under section 4974(e)) to the extent not
contributed in a rollover contribution to another
eligible retirement plan in accordance with section
402(c), 403(a)(4), 403(b)(8), 408(d)(3), and
457(e)(16), or
``(B) the amount (if any) by which the amount
determined under section 409B(a)(2) for the taxable
year exceeds the applicable dollar amount under section
409B(b)(2) for the taxable year.''.
(2) Conforming amendments.--Subsections (b) and (f) of
section 4973 are each amended by inserting ``, except as
further provided in subsection (i)'' after ``For purposes of
this section''.
(c) Reporting Requirements.--Section 6057(a) is amended by adding
at the end the following:
``(3) Additional information regarding high account
balances.--
``(A) In general.--If, as of the close of any plan
year, 1 or more participants or beneficiaries in an
applicable retirement plan (as defined in section
409B(b)(3) without regard to subparagraph (D) thereof)
have a vested account balance of at least $2,500,000,
the plan administrator shall file a statement with the
Secretary, within the period described in paragraph
(1), which includes--
``(i) the name and identifying number of
each such participant (without regard to
whether such participant has separated from
employment) or beneficiaries,
``(ii) the amount of the vested account
balance of each such participant or
beneficiary, and
``(iii) a separate accounting of such
vested account balances in designated Roth
accounts (within the meaning of section 402A)
and all other vested account balances.
``(B) Inclusion in registration statement.--If both
subparagraph (A) and paragraph (1) apply to a plan, the
plan administrator shall include the information
required under subparagraph (A) in the registration
statement under paragraph (1) rather than file a
statement under subparagraph (A).
``(C) Adjustments for inflation.--In the case of
any plan year beginning after 2029, the $2,500,000
amount under subparagraph (A) shall be increased by an
amount equal to the product of--
``(i) such dollar amount, and
``(ii) the cost-of-living adjustment under
section 1(f)(3) for the calendar year in which
such taxable year begins, determined by
substituting `calendar year 2028' for `calendar
year 2016' in subparagraph (A)(ii) thereof.
If the amount as adjusted under the preceding sentence
is not a multiple of $250,000, such amount shall be
rounded to the next lowest multiple of $250,000.''.
(d) Effective Dates.--
(1) In general.--The amendments made by subsections (a) and
(b) shall apply to taxable years beginning after December 31,
2028.
(2) Plan requirements.--The amendments made by subsection
(c) shall apply to plan years beginning after December 31,
2028.
SEC. 138302. INCREASE IN MINIMUM REQUIRED DISTRIBUTIONS FOR HIGH-INCOME
TAXPAYERS WITH LARGE RETIREMENT ACCOUNT BALANCES.
(a) In General.--Section 4974 is amended by adding at the end the
following:
``(e) Increase in Minimum Required Distributions for High-income
Taxpayers With Large Aggregate Account Balances.--
``(1) In general.--If this subsection applies to a payee
who is an applicable taxpayer (as defined in section
409B(b)(4)) for a taxable year--
``(A) all qualified retirement plans and eligible
deferred compensation plans of the payee which are
applicable retirement plans taken into account in
computing the excess described in paragraph (3)(A)
shall be treated as 1 plan solely for purposes of
applying this section to the increase in minimum
required distributions for such taxable year determined
under subparagraph (B), and
``(B) the minimum required distributions under this
section for all plans treated as 1 plan under
subparagraph (A) with respect to such payee for such
taxable year shall be increased by the excess (if any)
of--
``(i) the sum of--
``(I) if paragraph (2) applies to
such taxable year, the applicable Roth
excess amount, plus
``(II) 50 percent of the excess
determined under paragraph (3)(A),
reduced by the applicable Roth excess
amount, over
``(ii) the sum of the minimum required
distributions (determined without regard to
this subsection) for all such plans.
``(2) Applicable roth excess amount.--
``(A) Application.--For purposes of paragraph
(1)(B)(i), this paragraph applies to a taxable year of
a payee if the aggregate vested balances to the credit
of the payee (whether as a participant, owner, or
beneficiary) in all applicable retirement plans
(determined as of the close of the calendar year
preceding the calendar year in which the taxable year
begins) exceed 200 percent of the applicable dollar
amount for the calendar year in which the taxable year
begins.
``(B) Applicable roth excess amount.--The
applicable Roth excess amount for any taxable year to
which this paragraph applies is an amount equal to the
lesser of--
``(i) the excess determined under
subparagraph (A), or
``(ii) the aggregate balances to the credit
of the payee (whether as a participant, owner,
or beneficiary) in all Roth IRAs and designated
Roth accounts (within the meaning of section
402A) as of the time described in subparagraph
(A).
``(3) Application.--This subsection shall apply to a payee
for a taxable year--
``(A) if the aggregate vested balances to the
credit of the payee (whether as a participant, owner,
or beneficiary) in all applicable retirement plans
(determined as of the close of the calendar year
preceding the calendar year in which the taxable year
begins) exceed the applicable dollar amount for the
calendar year in which the taxable year begins, and
``(B) without regard to whether amounts with
respect to the payee are otherwise required to be
distributed under section 401(a)(9), 403(b)(10),
408(a)(6), 408(b)(3), or 457(d)(2).
``(4) Coordination and allocation.--
``(A) Minimum distribution requirements.--If this
subsection applies to a payee for any taxable year--
``(i) this section shall apply first to
minimum required distributions determined
without regard to this subsection and then to
any increase in minimum required distributions
by reason of this subsection, and
``(ii) nothing in this subsection shall be
construed to affect the amount of any minimum
required distribution determined without regard
to this subsection or the plan or plans from
which it is required to be distributed.
``(B) Allocation of increase in minimum required
distributions.--
``(i) In general.--Except as provided in
clauses (ii) and (iii), the taxpayer may, in
such form and manner as the Secretary may
prescribe, allocate any increase in minimum
required distributions by reason of this
subsection to applicable retirement plans
treated as 1 plan under subparagraph (A) in
such manner as the taxpayer chooses.
``(ii) Allocation to roth iras and
accounts.--In the case of a taxable year to
which paragraph (2) applies, the portion of any
increase in minimum required distributions by
reason of this subsection equal to the
applicable Roth excess amount shall be
allocated first to Roth IRAs and then to
designated Roth accounts (within the meaning of
section 402A) of the payee.
``(iii) Special rules for employee stock
ownership plans.--
``(I) In general.--In the case of a
payee to which this subsection applies
for any taxable year who has account
balances in 1 or more employee stock
ownership plans (as defined in section
4975(e)(7)) any portion of which is
invested in employer securities which
are not readily tradable on an
established securities market, the
increase in minimum required
distributions by reason of this
subsection shall not be allocated to
any such portion.
``(II) Exception for amounts
attributable to rollover.--Subclause
(I) shall not apply to so much of any
account balance as is attributable to a
rollover contribution after the date of
the enactment of this subsection to the
account in accordance with section
402(c), 403(a)(4), 403(b)(8),
408(d)(3), or 457(e)(16).
``(5) Distributions not eligible for rollovers.--For
purposes of determining whether a distribution is an eligible
rollover distribution, any distribution from an applicable
retirement plan which is attributable to any increase in
minimum required distributions by reason of this subsection
shall be treated as a distribution required under section
401(a)(9), 403(b)(10), 408(a)(6), 408(b)(3), or 457(d)(2),
whichever is applicable.
``(6) Roth distributions treated as qualified
distributions.--In the case of any distribution from a Roth
IRA, or designated Roth account (within the meaning of section
402A), of the payee by reason of the allocation of an increase
in minimum required distributions under this subsection, such
distribution shall be treated as a qualified distribution under
section 408A(d)(2) or 402A(d)(2), as the case may be.
``(7) Definitions.--For purposes of this subsection, any
term used in this subsection which is also used in section 409B
shall have the same meaning as when such term is used in such
section.''.
(b) Special Rules.--
(1) Distribution rights.--
(A) Qualified trusts.--
(i) In general.--Section 401(a) is amended
by inserting after paragraph (38) the following
new paragraph:
``(39) Immediate distribution right.--A trust forming part
of a defined contribution plan shall not constitute a qualified
trust under this section unless an employee who certifies to
the plan that the employee is a taxpayer who is subject to the
distribution requirements of section 4974(e) may elect to
receive a distribution from the employee's account balance
under the plan in such amount as the employee may elect,
including any amounts attributable to a qualified cash or
deferred arrangement (as defined in subsection (k)(2)). The
preceding sentence shall not apply in the case of any portion
of an account balance to which section 4974(e)(4)(B)(iii)(I)
applies.''.
(ii) Application to employee's annuities.--
Section 404(a)(2) is amended by striking ``and
(37)'' and inserting ``(37), and (39)''.
(B) Annuity contracts.--
(i) Custodial accounts.--Section
403(b)(7)(A) is amended by adding at the end
the following new flush sentence:
``Notwithstanding clause (i), the custodial account
shall permit an employee who certifies that the
employee is a taxpayer who is subject to the
distribution requirements of section 4974(e) to elect
to receive a distribution from the employee's custodial
account in such amount as the employee may elect.''.
(ii) Annuity contracts.--Section 403(b)(11)
is amended by adding at the end the following
new sentence: ``Notwithstanding subparagraphs
(A), (B), (C), and (D), the annuity contract
shall permit an employee who certifies that the
employee is a taxpayer who is subject to the
distribution requirements of section 4974(e) to
elect to receive a distribution of
contributions made pursuant to a salary
reduction agreement (within the meaning of
section 402(g)(3)) from the employee's annuity
contract in such amount as the employee may
elect.''
(C) Governmental plans.--Section 457(d)(1) is
amended by adding at the end the following new flush
sentence:
``Notwithstanding subparagraph (A), an eligible deferred
compensation plan of an employer described in subsection
(e)(1)(A) shall permit a participant or beneficiary who
certifies that the participant or beneficiary is a taxpayer who
is subject to the distribution requirements of section 4974(e)
to elect to receive a distribution from the plan in such amount
as the participant or beneficiary may elect.''.
(2) Exception from 10 percent additional tax on early
distributions.--Section 72(t)(2) is amended by adding at the
end the following new subparagraph:
``(I) Distributions of excess balances.--
Distributions from an applicable retirement plan
(within the meaning of section 409B)) to the extent
such distributions for the taxable year do not exceed
the amount required to be distributed from such plan
under section 4974(e).''.
(3) Withholding.--Section 3405(b) is amended by adding at
the end the following new paragraph:
``(3) Additional withholding for required distributions
from high balance retirement accounts.--
``(A) In general.--For purposes of this section, a
distribution pursuant to section 401(a)(39), the last
sentence of section 403(b)(7)(A), the last sentence of
section 403(b)(11), and the last sentence of section
457(d)(1) shall be treated as a nonperiodic
distribution, except that in applying this subsection
to such distribution--
``(i) paragraph (1) shall be applied by
substituting `35 percent' for `10 percent', and
``(ii) no election may be made under
paragraph (2) with respect to such
distribution.
``(B) Exception.--Subparagraph (A) shall not apply
to any qualified distribution from a designated Roth
account (within the meaning of section 402A).''.
(c) Effective Dates.--
(1) In general.--The amendments made by subsection (a)
shall apply to taxable years beginning after December 31, 2028.
(2) Plan requirements.--The amendments made by subsection
(b) shall apply to plan years beginning after December 31,
2028.
Subpart B--Other Provisions Relating to Individual Retirement Plans
SEC. 138311. TAX TREATMENT OF ROLLOVERS TO ROTH IRAS AND ACCOUNTS.
(a) Rollovers and Conversions Limited to Taxable Amounts.--
(1) Roth iras.--
(A) In general.--Paragraph (1) of section 408A(e)
is amended by adding at the end the following new
sentence: ``A qualified rollover contribution shall not
include any rollover contribution from any eligible
retirement plan described in subparagraph (B) (other
than from a designated Roth account (within the meaning
of section 402A)) if any portion of the distribution
from which such contribution is made would (without
regard to such contribution) be treated as not
includible in gross income.''
(B) Conversions.--Subparagraph (C) of section
408A(d)(3) is amended by adding at the end the
following new sentence: ``This subparagraph shall not
apply if any portion of the plan being converted would
be treated as not includible in gross income if
distributed at the time of the conversion.''
(2) Designated roth accounts.--Section 402A(c)(4)(B) is
amended by inserting ``, determined after the application of
the last sentence of paragraph (1) thereof'' after ``section
408A(e)''.
(3) Effective date.--The amendments made by this subsection
shall apply to distributions, transfers, and contributions made
after December 31, 2021.
(b) No Rollovers or Conversions for High-income Taxpayers.--
(1) Roth iras.--
(A) Qualified rollover contribution.--Section
408A(e), as amended by subsection (a), is amended by
adding at the end the following:
``(3) High-income taxpayers may only rollover from roth
iras and accounts.--If--
``(A) a taxpayer is an applicable taxpayer (as
defined in section 409B(b)(4)) for the taxable year in
which a distribution is made, and
``(B) such distribution is contributed to a Roth
IRA in a rollover contribution,
such contribution shall be treated as a qualified rollover
contribution under paragraph (1) only if it is made from
another Roth IRA or from a designated Roth account (within the
meaning of section 402A).''.
(B) Elimination of conversions.--Paragraph (3) of
section 408A(d), as amended by subsection (a), is
amended by adding at the end the following:
``(G) Paragraph not to apply to high-income
taxpayers.--If a taxpayer is an applicable taxpayer (as
defined in section 409B(b)(4)) for any taxable year,
this paragraph shall not apply to any distribution to
which this paragraph otherwise applies (or to any
conversion described in subparagraph (C)) which is made
during such taxable year.''.
(2) Designated roth accounts.--Paragraph (4) of section
402A(c) is amended by adding at the end the following:
``(F) Paragraph not to apply to high-income
taxpayers.--If a taxpayer is an applicable taxpayer (as
defined in section 409B(b)(4)) for any taxable year,
this paragraph shall not apply to any distribution to
which this paragraph otherwise applies and which is
made during such taxable year.''.
(3) Conforming amendment.--Section 409B(b)(4)(C), as added
by this Act, is amended--
(A) by striking ``and without regard to'' and
inserting ``without regard to'', and
(B) by inserting before the period at the end the
following: ``, and without regard to the inclusion in
gross income of any converted or contributed amount
described in section 408A(e)(3), 408A(d)(3)(G), or
402A(c)(4)(F).''.
(4) Effective date.--The amendments made by this subsection
shall apply to distributions, transfers, and contributions made
in taxable years beginning after December 31, 2031.
SEC. 138312. STATUTE OF LIMITATIONS WITH RESPECT TO IRA NONCOMPLIANCE.
(a) In General.--Subsection (c) of section 6501 is amended by
adding at the end the following new paragraph:
``(13) Noncompliance relating to an individual retirement
plan.--
``(A) Misreporting.--In the case of any substantial
error (willful or otherwise) in the reporting on a
return of any information relating to the valuation of
investment assets with respect to an individual
retirement plan, the time for assessment of any tax
imposed by this title with respect to such plan shall
not expire before the date which is 6 years after the
return containing such error was filed (whether or not
such return was filed on or after the date prescribed).
``(B) Prohibited transactions.--The time for
assessment of any tax imposed by section 4975 shall not
expire before the date which is 6 years after the
return was filed (whether or not such return was filed
on or after the date prescribed).''.
(b) Effective Date.--The amendment made by this section shall apply
to taxes with respect to which the 3-year period under section 6501(a)
of the Internal Revenue Code of 1986 (without regard to the amendment
made by this section) ends after December 31, 2021.
SEC. 138313. IRA OWNERS TREATED AS DISQUALIFIED PERSONS FOR PURPOSES OF
PROHIBITED TRANSACTION RULES.
(a) In General.--Paragraph (2) of section 4975(e) is amended--
(1) by striking ``or'' at the end of subparagraph (H),
(2) by striking the period at the end of subparagraph (I)
and inserting ``; or'',
(3) by inserting after subparagraph (I) the following new
subparagraph:
``(J) the individual for whose benefit a plan
described in subparagraph (B) or (C) of paragraph (1)
is maintained.'',
(4) by striking ``or (E)'' both places it appears in
subparagraphs (F) and (G) and inserting ``(E), or (J) (in the
case of a plan described in subparagraph (B) or (C) of
paragraph (1))'',
(5) by striking ``or (G)'' in subparagraph (I) and
inserting ``(G), or (J) (in the case of a plan described in
subparagraph (B) or (C) of paragraph (1))'', and
(6) by adding at the end the following: ``For purposes of
subparagraphs (G) and (I), any asset or interest held by a plan
described in subparagraph (B) or (C) of paragraph (1) shall be
treated as owned by the individual described in subparagraph
(J) with respect to such plan.''.
(b) Conforming Amendment.--Subparagraph (A) of section 408(e)(2) is
amended to read as follows:
``(A) Employee engaging in prohibited
transaction.--If, during any taxable year of the
individual for whose benefit any individual retirement
account is maintained, that individual engages in any
transaction prohibited by section 4975 with respect to
such account, such account ceases to be an individual
retirement account as of the first day of such taxable
year. For purposes of this paragraph, the separate
account for the benefit of any individual within an
individual retirement account maintained by an employer
or association of employees is treated as a separate
individual retirement account.''.
(c) Effective Date.--The amendments made by this section shall
apply to transactions occurring after December 31, 2021.
PART 4--FUNDING THE INTERNAL REVENUE SERVICE AND IMPROVING TAXPAYER
COMPLIANCE
SEC. 138401. ENHANCEMENT OF INTERNAL REVENUE SERVICE RESOURCES.
(a) Appropriations.--
(1) In general.--The following sums are appropriated, out
of any money in the Treasury not otherwise appropriated, for
the fiscal year ending September 30, 2022:
(A) Internal revenue service.--
(i) In general.--
(I) Taxpayer services.--For
necessary expenses of the Internal
Revenue Service to provide taxpayer
services, including pre-filing
assistance and education, filing and
account services, taxpayer advocacy
services, and other services as
authorized by 5 U.S.C. 3109, at such
rates as may be determined by the
Commissioner, $1,931,500,000, to remain
available until September 30, 2031:
Provided, That these amounts shall be
in addition to amounts otherwise
available for such purposes.
(II) Enforcement.--For necessary
expenses for tax enforcement activities
of the Internal Revenue Service to
determine and collect owed taxes, to
provide legal and litigation support,
to conduct criminal investigations
(including investigative technology),
to provide digital asset monitoring and
compliance activities, to enforce
criminal statutes related to violations
of internal revenue laws and other
financial crimes, to purchase and hire
passenger motor vehicles (31 U.S.C.
1343(b)), and to provide other services
as authorized by 5 U.S.C. 3109, at such
rates as may be determined by the
Commissioner, $44,887,500,000, to
remain available until September 30,
2031: Provided, That these amounts
shall be in addition to amounts
otherwise available for such purposes.
(III) Operations support.--For
necessary expenses of the Internal
Revenue Service to support taxpayer
services and enforcement programs,
including rent payments; facilities
services; printing; postage; physical
security; headquarters and other IRS-
wide administration activities;
research and statistics of income;
telecommunications; information
technology development, enhancement,
operations, maintenance, and security;
the hire of passenger motor vehicles
(31 U.S.C. 1343(b)); the operations of
the Internal Revenue Service Oversight
Board; and other services as authorized
by 5 U.S.C. 3109, at such rates as may
be determined by the Commissioner,
$27,376,300,000, to remain available
until September 30, 2031: Provided,
That these amounts shall be in addition
to amounts otherwise available for such
purposes.
(IV) Business systems
modernization.--For necessary expenses
of the Internal Revenue Service's
business systems modernization program,
including development of callback
technology and other technology to
provide a more personalized customer
service but not including the operation
and maintenance of legacy systems,
$4,750,700,000, to remain available
until September 30, 2031: Provided,
That these amounts shall be in addition
to amounts otherwise available for such
purposes.
(ii) Task force to design an irs-run free
``direct efile'' tax return system.--For
necessary expenses of the Internal Revenue
Service to deliver to Congress, within nine
months following the date of the enactment of
this Act, a report on (I) the cost (including
options for differential coverage based on
taxpayer adjusted gross income and return
complexity) of developing and running a free
direct efile tax return system, including costs
to build and administer each release, with a
focus on multi-lingual and mobile-friendly
features and safeguards for taxpayer data; (II)
taxpayer opinions, expectations, and level of
trust, based on surveys, for such a free direct
efile system; and (III) the opinions of an
independent third-party on the overall
feasibility, approach, schedule, cost,
organizational design, and Internal Revenue
Service capacity to deliver such a direct efile
tax return system, $15,000,000, to remain
available until September 30, 2022: Provided,
That these amounts shall be in addition to
amounts otherwise available for such purposes.
(B) Treasury inspector general for tax
administration.--For necessary expenses of the Treasury
Inspector General for Tax Administration in carrying
out the Inspector General Act of 1978, as amended,
including purchase and hire of passenger motor vehicles
(31 U.S.C. 1343(b)); and services authorized by 5
U.S.C. 3109, at such rates as may be determined by the
Inspector General for Tax Administration, $403,000,000,
to remain available until September 30, 2031: Provided,
That these amounts shall be in addition to amounts
otherwise available for such purposes.
(C) Office of tax policy.--For necessary expenses
of the Office of Tax Policy of the Department of the
Treasury to carry out functions related to promulgating
regulations under the Internal Revenue Code of 1986,
$104,533,803, to remain available until September 30,
2031: Provided, That these amounts shall be in addition
to amounts otherwise available for such purposes.
(D) United states tax court.--For necessary
expenses of the United States Tax Court, including
contract reporting and other services as authorized by
5 U.S.C. 3109; $153,000,000, to remain available until
September 30, 2031: Provided, That these amounts shall
be in addition to amounts otherwise available for such
purposes.
(2) Multi-year operational plan.--
(A) In general.--Not later than 6 months after the
date of the enactment of this Act, the Commissioner of
Internal Revenue shall submit to Congress a plan
detailing how the funds appropriated under paragraph
(1)(A)(i) will be spent over the ten-year period ending
with fiscal year 2031.
(B) Quarterly updates.--
(i) In general.--Not later than the last
day of each calendar quarter beginning during
the applicable period, the Commissioner of
Internal Revenue shall submit to Congress a
report on the plan established under
subparagraph (A), including--
(I) any updates to the plan;
(II) progress made in implementing
the plan; and
(III) any changes in circumstances
or challenges in implementing the plan.
(ii) Applicable period.--For purposes of
clause (i), the applicable period is the period
beginning 1 year after the date the report
under subparagraph (A) is due and ending on
September 30, 2031.
(C) Reduction in appropriation.--
(i) In general.--In the case of any failure
to submit a plan required under subparagraph
(A) or a report required under subparagraph (B)
by the required date, the amounts made
available under paragraph (1)(A)(i) shall be
reduced by $100,000 for each day after such
required date that report has not been
submitted to Congress.
(ii) Required date.--For purposes of clause
(i), the required date is the date that is 60
days after the date the plan or report is
required to be submitted under subparagraph (A)
or (B), as the case may be.
(3) No tax increases on certain taxpayers.--Nothing in this
subsection is intended to increase taxes on any taxpayer with a
taxable income below $400,000.
(b) Personnel Flexibilities.--The Secretary of the Treasury (or the
Secretary's delegate) may use the funds made available under subsection
(a)(1)(A), subject to such policies as the Secretary (or the
Secretary's delegate) may establish, to take such personnel actions as
the Secretary (or the Secretary's delegate) determines necessary to
administer the Internal Revenue Code of 1986, including--
(1) utilizing direct hire authority to recruit and appoint
qualified applicants, without regard to any notice or
preference requirements, directly to positions in the
competitive service;
(2) in addition to the authority under section 7812(1) of
the Internal Revenue Code of 1986, appointing not more than 200
individuals to positions in the Internal Revenue Service under
streamlined critical pay authority, except that--
(A) the authority to offer streamlined critical pay
under this paragraph shall expire on September 30,
2031; and
(B) the positions for which streamlined critical
pay is authorized under this paragraph may include
positions critical to the purposes described in
subclauses (I), (II), and (III) of subsection
(a)(1)(A)(i); and
(3) appointing, without approval of the Office of Personnel
Management, not more than 300 individuals to critical pay
positions in the Internal Revenue Service for which--
(A) the rate of basic pay may not exceed the salary
set in accordance with section 104 of title 3, United
States Code; and
(B) the total annual compensation paid to an
employee in such a position, including allowances,
differentials, bonuses, awards, and similar cash
payments, may not exceed the maximum amount of total
annual compensation payable at the salary set in
accordance with section 104 of title 3, United States
Code.
SEC. 138402. APPLICATION OF BACKUP WITHHOLDING WITH RESPECT TO THIRD
PARTY NETWORK TRANSACTIONS.
(a) In General.--Section 3406(b) is amended by adding at the end
the following new paragraph:
``(8) Other reportable payments include payments in
settlement of third party network transactions only where
aggregate for calendar year is $600 or more.--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--
``(A) the aggregate amount of such payment and all
previous such payments made by the third party
settlement organization to the participating payee
during such calendar year equals or exceeds $600, or
``(B) the third party settlement organization was
required under section 6050W to file a return for the
preceding calendar year with respect to payments to the
participating payee.''.
(b) Conforming Amendment.--Section 6050W(e) is amended by inserting
``equal or'' before ``exceed $600''.
(c) Effective Date.--The amendments made by this section shall
apply to calendar years beginning after December 31, 2021.
(d) Transitional Rule for 2022.--In the case of payments made
during calendar year 2022, section 3406(b)(8)(A) of the Internal
Revenue Code of 1986 (as added by this section) shall be applied by
inserting ``and the aggregate number of third party network
transactions settled by the third party settlement organization with
respect to the participating payee during such calendar year exceeds
200'' before the comma at the end.
SEC. 138403. MODIFICATION OF PROCEDURAL REQUIREMENTS RELATING TO
ASSESSMENT OF PENALTIES.
(a) Repeal of Approval Requirement.--Section 6751 is amended by
striking subsection (b).
(b) Quarterly Certifications of Compliance With Procedural
Requirements.--Section 6751, as amended by subsection (a) of this
section, is amended by inserting after subsection (a) the following new
subsection:
``(b) Quarterly Certifications of Compliance.--Each appropriate
supervisor of employees of the Internal Revenue Service shall certify
quarterly by letter to the Commissioner of Internal Revenue whether or
not the requirements of subsection (a) and administrative policies
intended to ensure voluntary compliance have been met with respect to
notices of penalty issued by such employees.''.
(c) Effective Dates.--
(1) Repeal of approval requirement.--The amendment made by
subsection (a) shall take effect as if included in section 3306
of the Internal Revenue Service Restructuring and Reform Act of
1998.
(2) Quarterly certifications of compliance with procedural
requirements.--The amendment made by subsection (b) shall apply
to notices of penalty issued after the date of the enactment of
this Act.
PART 5--OTHER PROVISIONS
SEC. 138501. MODIFICATIONS TO LIMITATION ON DEDUCTION OF EXCESSIVE
EMPLOYEE REMUNERATION.
(a) In General.--Section 162(m) is amended by adding at the end the
following new paragraph:
``(7) Special rules related to limitation on deduction of
excessive employee remuneration.--
``(A) Aggregation rule.--A rule similar to the rule
of paragraph (6)(C)(ii) shall apply for purposes of
paragraph (1).
``(B) Regulations.--The Secretary shall prescribe
such regulations or other guidance as may be necessary
or appropriate to carry out the purposes of paragraph
(1), including regulations or other guidance to prevent
the avoidance of such purposes, including through the
performance of services other than as an employee or by
providing compensation through a pass-through or other
entity.''.
(b) Applicable Employee Remuneration.--Section 162(m)(4)(A) is
amended--
(1) by inserting ``(including performance-based
compensation, commissions, post-termination compensation, and
beneficiary payments)'' after ``remuneration for services'',
and
(2) by inserting ``and whether or not such remuneration is
paid directly by the publicly held corporation'' after
``whether or not during the taxable year''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 138502. EXTENSION OF TAX TO FUND BLACK LUNG DISABILITY TRUST FUND.
(a) In General.--Section 4121(e)(2)(A) is amended by striking
``December 31, 2021'' and inserting ``December 31, 2025''.
(b) Effective Date.--The amendment made by this section shall apply
to sales after December 31, 2021.
SEC. 138503. PROHIBITED TRANSACTIONS RELATING TO HOLDING DISC OR FSC IN
INDIVIDUAL RETIREMENT ACCOUNT.
(a) In General.--Section 4975(c)(1) is amended by striking ``or''
at the end of subparagraph (E), by striking the period at the end of
subparagraph (F) and inserting ``; or'', and by adding at the end the
following new subparagraph:
``(G) investment, at the direction of a
disqualified person, by an individual retirement
account in an interest in a DISC or FSC that receives
any commission, or other payment, from an entity any
stock or interest in which is owned by the individual
for whose benefit the account is maintained.''.
(b) Special Rules of Application.--Section 4975(c) is amended by
adding at the end the following new paragraph:
``(8) Special rules of application for DISC and FSC
investments.--
``(A) Indirect holding of DISC or FSC.--For
purposes of paragraph (1)(G), investment by an
individual retirement account in an interest in an
entity that owns (directly or indirectly) an interest
in a DISC or FSC shall be treated as investment by such
account in an interest in such DISC or FSC.
``(B) Constructive ownership.--For purposes of
determining ownership of stock (or any other interest)
in an entity under paragraph (1)(G) and ownership of an
interest in a DISC or FSC under subparagraph (A), the
rules prescribed by section 318 for determining
ownership shall apply, except that such section shall
be applied by substituting `10 percent' for `50
percent' each place it appears.
``(C) DISC and FSC.--For purposes of this
subsection, the terms `DISC' and `FSC' shall have the
respective meanings given such terms by section
992(a)(1)) and section 922(a) (as in effect before its
repeal by the FSC Repeal and Extraterritorial Income
Exclusion Act of 2000).''.
(c) Application of Tax to Terminated Individual Retirement
Accounts.--Section 4975(c)(3) is amended by adding at the end the
following: ``The preceding sentence shall not apply in the case of a
prohibited transaction described in paragraph (1)(G).''.
(d) Related Rules for Individual Retirement Accounts.--
(1) In general.--Section 408(a) is amended by inserting
after paragraph (6) the following new paragraph:
``(7) No part of the trust funds will be invested in any
interest in a DISC or a FSC that receives any commission, or
other payment, from an entity any stock or interest in which is
owned by the individual for whose benefit the trust is
maintained. For purposes of the preceding sentence, the
definitions and rules of section 4975(c)(8) shall apply.''.
(e) Loss of Exemption of Account.--Section 408(e)(2), as amended by
the preceding provisions of this Act, is amended--
(1) by redesignating subparagraph (B) as subparagraph (C),
(2) by inserting after subparagraph (A) the following new
subparagraph:
``(B) Prohibited investment.--If, during any
taxable year of the individual for whose benefit any
individual retirement account is maintained, the
investment of any part of the funds of such individual
retirement account does not comply with subsection
(a)(7), such account ceases to be an individual
retirement account as of the first day of such taxable
year. For purposes of this subparagraph, the separate
account for the benefit of any individual within an
individual retirement account maintained by an employer
or association of employees is treated as a separate
individual retirement account.'',
(3) by striking ``where employee engages in prohibited
transaction'' in the heading and inserting ``in case of certain
prohibited transactions and investments'',
(4) by striking ``(A)'' in subparagraph (C), as so
redesignated, and inserting ``(A) or (B)''.
(f) Conforming Amendments.--
(1) Section 408(c)(1) is amended by striking ``(1) through
(6)'' and inserting ``(1) through (7)''.
(2) Section 4975(c)(3) is amended--
(A) striking ``established'' and inserting
``maintained'',
(B) by striking ``transaction'' both places it
appears and inserting ``transaction or investment'',
and
(C) by striking ``section 408(e)(2)(A)'' and
inserting ``subparagraph (A) or (B) of section
408(e)(2)''.
(g) Effective Date.--The amendments made by this section shall
apply to stock and other interests acquired or held on or after
December 31, 2021.
SEC. 138504. CLARIFICATION OF TREATMENT OF DISC GAINS AND DISTRIBUTIONS
OF CERTAIN FOREIGN SHAREHOLDERS.
(a) In General.--Section 996(g) is amended by striking ``of such
shareholder'' and inserting ``deemed to be had by such shareholder''.
(b) Effective Date.--The amendments made by subsection (a) shall
apply to gains and distributions after December 31, 2021.
(c) Application to Foreign Sales Corporations.--In the case of any
distribution after December 31, 2021, section 926(b)(1) of the Internal
Revenue Code of 1986 (prior to its repeal by the FSC Repeal and
Extraterritorial Income Exclusion Act of 2000) shall be applied by
substituting ``deemed to be had by such shareholder'' for ``of such
shareholder''.
(d) No Inference.--This section (and 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 gains and distributions before January 1, 2022.
SEC. 138505. TREATMENT OF CERTAIN QUALIFIED SOUND RECORDING
PRODUCTIONS.
(a) Election To Treat Costs as Expenses.--Section 181(a)(1) is
amended by striking ``qualified film or television production, and any
qualified live theatrical production,'' and inserting ``qualified film
or television production, any qualified live theatrical production, and
any qualified sound recording production''.
(b) Dollar Limitation.--Section 181(a)(2) is amended by adding at
the end the following new subparagraph:
``(C) Qualified sound recording production.--
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.''.
(c) No Other Deduction or Amortization Deduction Allowable.--
Section 181(b) is amended by striking ``qualified film or television
production or any qualified live theatrical production'' and inserting
``qualified film or television production, any qualified live
theatrical production, or any qualified sound recording production''.
(d) Election.--Section 181(c)(1) is amended by striking ``qualified
film or television production or any qualified live theatrical
production'' and inserting ``qualified film or television production,
any qualified live theatrical production, or any qualified sound
recording production''.
(e) Qualified Sound Recording Production Defined.--Section 181 is
amended by redesignating subsections (f) and (g) as subsections (g) and
(h), respectively, and by inserting after subsection (e) the following
new subsection:
``(f) Qualified Sound Recording Production.--For purposes of this
section, the term `qualified sound recording production' means a sound
recording (as defined in section 101 of title 17, United States Code)
produced and recorded in the United States.''.
(f) Termination.--Section 181(h) (as redesignated by subsection
(e)) is amended by striking ``or qualified live theatrical
productions'' and inserting ``, qualified live theatrical productions,
or qualified sound recording productions''.
(g) Bonus Depreciation.--
(1) Qualified sound recording production as qualified
property.--Section 168(k)(2)(A)(i) is amended--
(A) by striking ``or'' at the end of subclause
(IV), by adding ``or'' at the end of subclause (V), and
by inserting after subclause (V) the following:
``(VI) 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
(B) in subclauses (IV) and (V) (as amended) by
striking ``without regard to subsections (a)(2) and
(g)'' both places it appears and inserting ``without
regard to subsections (a)(2) and (h)''.
(2) Production placed in service.--Section 168(k)(2)(H) is
amended by striking ``and'' at the end of clause (i), by
striking the period at the end of clause (ii) and inserting ``,
and'', and by adding after clause (ii) the following:
``(iii) a qualified sound recording
production shall be considered to be placed in
service at the time of initial release or
broadcast.''.
(h) Conforming Amendments.--
(1) The heading for section 181 is amended to read as
follows: ``treatment of certain qualified productions.''.
(2) The table of sections for part VI of subchapter B of
chapter 1 is amended by striking the item relating to section
181 and inserting the following new item:
``Sec. 181. Treatment of certain qualified productions.''.
(i) Effective Date.--The amendments made by this section shall
apply to productions commencing in taxable years ending after the date
of the enactment of this Act.
SEC. 138506. PAYMENT TO CERTAIN INDIVIDUALS WHO DYE FUEL.
(a) In General.--Subchapter B of chapter 65 is amended by adding at
the end the following new subsection:
``SEC. 6433. DYED FUEL.
``(a) In General.--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.
``(b) Requirements.--
``(1) In general.--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.
``(2) Eligible indelibly dyed diesel fuel or kerosene
defined.--The term `eligible indelibly dyed diesel fuel or
kerosene' means diesel fuel or kerosene--
``(A) with respect to which a tax under section
4081 was previously paid (and not credited or
refunded), and
``(B) which is exempt from taxation under section
4082(a).
``(c) Cross Reference.--For civil penalty for excessive claims
under this section, see section 6675.''.
(b) Conforming Amendments.--
(1) Section 6206 is amended--
(A) by striking ``or 6427'' each place it appears
and inserting ``6427, or 6433'', and
(B) by striking ``6420 and 6421'' and inserting
``6420, 6421, and 6433''.
(2) Section 6430 is amended--
(A) by striking ``or'' at the end of paragraph (2),
by striking the period at the end of paragraph (3) and
inserting ``or'', and by adding at the end the
following new paragraph:
``(4) which are removed as eligible indelibly dyed diesel
fuel or kerosene under section 6433.''.
(3) Section 6675 is amended--
(A) in subsection (a), by striking ``or 6427
(relating to fuels not used for taxable purposes)'' and
inserting ``6427 (relating to fuels not used for
taxable purposes), or 6433 (relating to eligible
indelibly dyed fuel)'', and
(B) in subsection (b)(1), by striking ``6421, or
6427,'' and inserting ``6421, 6427, or 6433''.
(4) The table of sections for subchapter B of chapter 65 is
amended by adding at the end the following new item:
``Sec. 6433. Dyed fuel.''.
(c) Effective Date.--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.
SEC. 138507. TREATMENT OF FINANCIAL GUARANTY INSURANCE COMPANIES AS
QUALIFYING INSURANCE CORPORATIONS UNDER PASSIVE FOREIGN
INVESTMENT COMPANY RULES.
(a) In General.--Section 1297(f)(3) is amended by adding at the end
the following new subparagraph:
``(C) Special rules for financial guaranty
insurance companies.--
``(i) In general.--Notwithstanding
subparagraphs (A)(ii) and (B), the applicable
insurance liabilities of a financial guaranty
insurance company shall include its unearned
premium reserves if--
``(I) such company is prohibited
under generally accepted accounting
principles from reporting on its
applicable financial statements
reserves for losses and loss adjustment
expenses with respect to a financial
guaranty insurance or reinsurance
contract except to the extent that
losses and loss adjustment expenses are
expected to exceed the unearned premium
reserves on the contract,
``(II) the applicable financial
statement of such company reports
financial guaranty exposure of at least
15-to-1 or State or local bond exposure
of at least 9-to-1 (8-to-1 in the case
of a taxable year of such company which
ends on or before December 31, 2018),
and
``(III) such company includes in
its insurance liabilities only its
unearned premium reserves relating to
insurance written or assumed that is
within the single risk limits set forth
in subsection (D) of section 4 of the
Financial Guaranty Insurance Guideline
(modified by using total shareholder's
equity as reported on the applicable
financial statement of the company
rather than aggregate of the surplus to
policyholders and contingency
reserves).
``(ii) Application of alternative facts and
circumstances test.--A financial guaranty
insurance company shall be treated as
satisfying the requirements of paragraph
(2)(B)(ii).
``(iii) Financial guaranty insurance
company.--For purposes of this subparagraph,
the term `financial guaranty insurance company'
means any insurance company the sole business
of which is writing or reinsuring financial
guaranty insurance (as defined in subsection
(A) of section 1 of the Financial Guaranty
Insurance Guideline) which is permitted under
subsection (B) of section 4 of such Guideline.
``(iv) Financial guaranty exposure.--For
purposes of this subparagraph, the term
`financial guaranty exposure' means the ratio
of--
``(I) the net debt service
outstanding insured or reinsured by the
company that is within the single risk
limits set forth in the Financial
Guaranty Insurance Guideline (as
reported on such company's applicable
financial statement), to
``(II) the company's total assets
(as so reported).
``(v) State or local bond exposure.--For
purposes of this subparagraph, the term `State
or local bond exposure' means the ratio of--
``(I) the net unpaid principal of
State or local bonds (as defined in
section 103(c)(1)) insured or reinsured
by the company that is within the
single risk limits set forth in the
Financial Guaranty Insurance Guideline
(as reported on such company's
applicable financial statement), to
``(II) the company's total assets
(as so reported).''
``(vi) Financial guaranty insurance
guideline.--For purposes of this subparagraph--
``(I) In general.--The term
`Financial Guaranty Insurance
Guideline' means the October 2008 model
regulation that was adopted by the
National Association of Insurance
Commissioners on December 4, 2007.
``(II) Determinations made by
secretary.--The determination of
whether any provision of the Financial
Guaranty Insurance Guideline has been
satisfied shall be made by the
Secretary.''.
(b) Reporting of Certain Items.--Section 1297(f)(4) is amended by
adding at the end the following new subparagraph:
``(C) Clarification that certain items on
applicable financial statement be separately reported
with respect to corporation.--An amount described in
paragraph (1)(B) or clause (i)(II), (i)(III), (iv)(I),
(iv)(II), (v)(I), or (v)(II) of paragraph (3)(C) shall
be treated as reported on an applicable financial
statement for purposes of this section if--
``(i) such amount is separately reported on
such statement with respect to the corporation
referred to in paragraph (1), or
``(ii) such amount is separately determined
for purposes of calculating an amount which is
reported on such statement.
``(D) Authority of secretary to require
reporting.--
``(i) In general.--Each United States
person who owns an interest in a specified non-
publicly traded foreign corporation and who
takes the position that such corporation is not
a passive foreign investment company shall
report to the Secretary such information with
respect to such corporation as the Secretary
may require.
``(ii) Specified non-publicly traded
foreign corporation.--For purposes of this
subparagraph, the term `specified non-publicly
traded foreign corporation' means any foreign
corporation--
``(I) which would be a passive
foreign investment company if
subsection (b)(2)(B) did not apply, and
``(II) no interest in which is
traded on an established securities
market.''.
(c) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall take
effect as if included in section 14501 of Public Law 115-97.
(2) Reporting.--The amendment made by subsection (b) shall
apply to reports made after the date of the enactment of this
Act.
SEC. 138508. EXTENSION OF PERIOD OF LIMITATION FOR CERTAIN LEGALLY
MARRIED COUPLES.
(a) In General.--In the case of an individual first treated as
married for purposes of the Internal Revenue Code of 1986 by the
application of the holdings of Revenue Ruling 2013-17--
(1) if such individual filed a return (other than a joint
return) for a taxable year ending before September 16, 2013,
for which a joint return could have been made by the individual
and the individual's spouse but for the fact that such holdings
were not effective at the time of filing, such return shall be
treated as a separate return within the meaning of section
6013(b) of such Code and the time prescribed by section
6013(b)(2)(A) of such Code for filing a joint return after
filing a separate return shall not expire before the date
prescribed by law (including extensions) for filing the return
of tax for the taxable year that includes the date of the
enactment of this Act, and
(2) in the case of a joint return filed pursuant to
paragraph (1)--
(A) the period of limitation prescribed by section
6511(a) of such Code for any such taxable year shall be
extended until the date prescribed by law (including
extensions) for filing the return of tax for the
taxable year that includes the date of the enactment of
this Act, and
(B) section 6511(b)(2) of such Code shall not apply
to any claim of credit or refund with respect to such
return.
(b) Amendments, etc. Restricted to Change in Marital Status.--
Subsection (a) shall apply only with respect to amendments to the
return of tax, and claims for credit or refund, relating to a change in
the marital status for purposes of the Internal Revenue Code of 1986 of
the individual.
SEC. 138514. ALLOWANCE OF DEDUCTION FOR CERTAIN EXPENSES OF THE TRADE
OR BUSINESS OF BEING AN EMPLOYEE.
(a) Above-the-Line Deduction for Union Dues.--Section 62(a)(2) is
amended by adding at the end the following new subparagraph:
``(F) Union dues.--In the case of any taxable year
beginning after December 31, 2021, and before January 1, 2026,
the deductions allowed by section 162 which are both--
``(A) not in excess of $250, and
``(B) attributable to a trade or business
consisting of the performance of services by the
taxpayer as an employee if such deductions are for dues
paid to a labor organization described in section
501(c)(5) and with respect to which such taxpayer
remained a member through the end of the taxable
year.''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 138515. TEMPORARY INCREASE IN EMPLOYER-PROVIDED CHILD CARE CREDIT.
(a) In General.--Section 45F is amended by adding at the end the
following new subsection:
``(g) Temporary Increase.--In the case of any taxable year
beginning after December 31, 2021, and before January 1, 2026--
``(1) Increase in percentage of credit for qualified child
care expenditures.--Subsection (a)(1) shall be applied by
substituting `50 percent' for `25 percent'.
``(2) Increase in dollar limitation.--Subsection (b) shall
be applied by substituting `$500,000' for `$150,000'.
``(3) Preservation of dollar limitation on qualified child
care resource and referral expenditures.--The aggregate amount
of qualified child care resource and referral expenditures
which may be taken into account under subsection (a)(2) for any
taxable year shall not exceed $1,500,000.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2021.
SEC. 138516. PAYROLL CREDIT FOR COMPENSATION OF LOCAL NEWS JOURNALISTS.
(a) In General.--Subchapter D of chapter 21 is amended by adding at
the end the following new section:
``SEC. 3135. LOCAL NEWS JOURNALIST COMPENSATION CREDIT.
``(a) In General.--In the case of an eligible local news journalist
employer, there shall be allowed as a credit against the taxes imposed
by section 3111(b) for each calendar quarter an amount equal to the
applicable percentage of wages paid by such employer to local news
journalists for such calendar quarter.
``(b) Limitations and Refundability.--
``(1) Number of local news journalists taken into
account.--The number of local news journalists which may be
taken into account under subsection (a) with respect to any
eligible local news journalist employer for any calendar
quarter shall not exceed 1,500.
``(2) Wages taken into account.--The amount of wages paid
with respect to any individual which may be taken into account
under subsection (a) during any calendar quarter by the
eligible local news journalist employer shall not exceed
$12,500.
``(3) Credit limited to employment taxes.--The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the taxes imposed by section 3111(b) on the
wages paid with respect to the employment of all the employees
of the eligible local news journalist employer for such
calendar quarter.
``(4) Refundability of excess credit.--If the amount of the
credit under subsection (a) exceeds the limitation of paragraph
(3) for any calendar quarter, such excess shall be treated as
an overpayment that shall be refunded under sections 6402(a)
and 6413(b).
``(c) Eligible Local News Journalist Employer.--For purposes of
this section--
``(1) In general.--The term `eligible local news journalist
employer' means, with respect to any calendar quarter, any
employer which--
``(A) is--
``(i) an eligible local news organization,
or
``(ii) a qualifying broadcast station, and
``(B) employs local news journalists.
``(2) Eligible local news organization.--The term `eligible
local news organization' means, with respect to any calendar
quarter, any employer--
``(A) which publishes one or more qualifying
publications during the calendar quarter,
``(B) which is not a disqualified organization, and
``(C) which did not derive more than 50 percent of
its gross receipts for such calendar quarter from
disqualified organizations.
``(3) Qualifying broadcast station.--The term `qualifying
broadcast station' means, with respect to any calendar quarter,
any employer--
``(A) which owns or operates a broadcast station
(as defined in section 3 of the Communications Act of
1934),
``(B) which is not a disqualified organization,
``(C) which did not derive more than 50 percent of
its gross receipts for such calendar quarter from
disqualified organizations, and
``(D) which discloses its ownership to the public
at such times and in such manner as identified by the
Secretary.
``(d) Other Definitions.--For purposes of this section--
``(1) Applicable percentage.--The term `applicable
percentage' means--
``(A) in the case of each of the first 4 calendar
quarters to which this section applies, 50 percent, and
``(B) in the case of each calendar quarter
thereafter, 30 percent.
``(2) Local news journalist.--
``(A) In general.--The term `local news journalist'
means, with respect to any eligible local news
journalist employer for any calendar quarter, any full-
time employee (as defined in section 4980H(c)(4)) who--
``(i) provides qualified services for an
average of not less than 30 hours per week for
each week during which such employee is
employed by the eligible local news journalist
employer during the calendar quarter, and
``(ii) resides within 50 miles of the local
community with respect to the qualifying
publication or qualifying broadcast station
with respect to which the qualified services
are provided.
``(B) Qualified services.--For purposes of
subparagraph (A)(ii), the term `qualified services'
means services--
``(i) which consist of gathering,
preparing, directing the recording of,
producing, collecting, photographing,
recording, writing, editing, reporting,
presenting, or publishing original local
community news for dissemination to the local
community, and
``(ii) which are provided with respect to--
``(I) a qualifying publication of
an eligible local news organization, or
``(II) the local community of a
qualifying broadcast station.
``(3) Qualifying publication.--The term `qualifying
publication' means, with respect to any calendar quarter, any
print or digital publication--
``(A) the primary purpose of which is to serve a
local community by providing local news,
``(B) which--
``(i) is published during the calendar
quarter, and
``(ii) has been published during each of
the 4 calendar quarters preceding such calendar
quarter,
``(C) which is covered by media liability insurance
for such calendar quarter,
``(D) which discloses its ownership to the public
at such times and in such manner as identified by the
Secretary, and
``(E) which receives services from not more than
1,500 persons during such calendar quarter.
``(4) Local community.--The term `local community' means,
with respect to any qualifying broadcast station or qualifying
publication, a geographically contiguous area that does not
exceed the boundaries of--
``(A) in the case of a qualifying broadcast
station, the area for which the qualifying broadcast
station is licensed to serve by the Federal
Communications Commission under section 307 of the
Communications Act of 1934, and
``(B) in the case of a qualifying publication--
``(i) the metropolitan or micropolitan
statistical area, as defined by the Office of
Management and Budget, in which the qualifying
publication is primarily distributed,
``(ii) if such qualifying publication is
not primarily distributed in a metropolitan or
micropolitan statistical area, political
subdivision of the State in which such
qualifying publication is primarily
distributed, or
``(iii) if such qualifying publication is
not primarily distributed in a metropolitan or
micropolitan statistical area or a political
subdivision of a State, the State in which such
qualifying publication is primarily
distributed.
For purposes of subparagraph (B), in the case of a qualifying
publication which is a digital publication, such qualifying
publication shall be considered to be primarily distributed in
the area where such publication is primarily consumed.
``(5) Disqualified organization.--The term `disqualified
organization' means--
``(A) any organization described in section
501(c)(4) and exempt from tax under section 501(a),
``(B) any organization described in section 527,
and
``(C) any organization that is owned or controlled
(directly or indirectly) by one or more organizations
described in subparagraph (A) or (B).
``(6) Gross receipts.--
``(A) In general.--Except as provided in
subparagraph (B), the term `gross receipts' has the
meaning given such term as used in section 448(c).
``(B) Tax-exempt organizations.--In the case of an
organization which is described in section 501(c) and
exempt from tax under section 501(a), any reference in
this section to gross receipts shall be treated as a
reference to gross receipts within the meaning of
section 6033.
``(7) Other terms.--Any term used in this section which is
also used in this chapter shall have the same meaning as when
used in such chapter.
``(e) Aggregation Rule.--All persons treated as a single employer
under subsection (a) or (b) of section 52, or subsection (m) or (o) of
section 414, shall be treated as one employer for purposes of this
section.
``(f) Certain Rules to Apply.--
``(1) In general.--For purposes of this section--
``(A) except as provided in paragraph (2), rules
similar to the rules of section 51(i)(1) shall apply,
and
``(B) rules similar to the rules of section 280C(a)
shall apply.
``(2) Exception.--Paragraph (1)(A) shall not apply with
respect to any local news journalist of an eligible local news
journalist employer which employs fewer than 15 local news
journalists during the calendar quarter.
``(g) Certain Governmental Employers.--
``(1) In general.--This credit shall not apply to the
Government of the United States, the government of any State or
political subdivision thereof, or any agency or instrumentality
of any of the foregoing.
``(2) Exception.--Paragraph (1) shall not apply to any
public broadcasting entity (as defined in section 397(11) of
the Communications Act of 1934 (47 U.S.C. 397(11))).
``(h) Election To Have Section Not Apply.--This section shall not
apply with respect to any eligible local news journalist employer for
any calendar quarter if such employer elects (at such time and in such
manner as the Secretary may prescribe) not to have this section apply.
``(i) Special Rules.--
``(1) Employee not taken into account more than once.--An
employee shall not be included for purposes of this section for
any period with respect to any employer if such employer is
allowed a credit under section 51 with respect to such employee
for such period.
``(2) Denial of double benefit.--Any wages taken into
account in determining the credit allowed under this section
shall not be taken into account for purposes of determining the
credit allowed under section 41, 45A, 45P, 45S, or 1396.
``(3) Third-party payors.--Any credit allowed under this
section shall be treated as a credit described in section
3511(d)(2) of such Code.
``(j) Treatment of Deposits.--The Secretary shall waive any penalty
under section 6656 for any failure to make a deposit of any taxes
imposed under section 3111(b) if the Secretary determines that such
failure was due to the reasonable anticipation of the credit allowed
under this section.
``(k) Extension of Limitation on Assessment.--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 5 years after the later of--
``(1) the date on which the original return which includes
the calendar quarter with respect to which such credit is
determined is filed, or
``(2) the date on which such return is treated as filed
under section 6501(b)(2).
``(l) Regulations and Guidance.--The Secretary shall issue such
forms, instructions, regulations, and guidance as are necessary--
``(1) with respect to the application of the credit under
subsection (a) to third-party payors (including professional
employer organizations, certified professional employer
organizations, or agents under section 3504), including
regulations or guidance allowing such payors to submit
documentation necessary to substantiate the eligible employer
status of employers that use such payors, and
``(2) to prevent the avoidance of the purposes of the
limitations under this section.
Any forms, instructions, regulations, or other guidance described in
paragraph (1) shall require the customer to be responsible for the
accounting of the credit and for any liability for improperly claimed
credits and shall require the certified professional employer
organization or other third-party payor to accurately report such tax
credits based on the information provided by the customer.
``(m) Application.--This section shall only apply to wages paid in
calendar quarters beginning after the date of the enactment of this
section and beginning before the date that is 5 years after the first
day of the first calendar quarter to which this section applies.''.
(b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``3135,'' after ``3134,''.
(c) Clerical Amendment.--The table of sections for subchapter D of
chapter 21 is amended by adding at the end the following:
``Sec. 3135. Local news journalist compensation credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to calendar quarters beginning after the date of the enactment of
this Act.
SEC. 138517. ABOVE-THE-LINE DEDUCTION FOR EMPLOYEE UNIFORMS.
(a) In General.--Section 62(a)(2), as amended by the preceding
provision of this Act, is amended by adding at the end the following
new subparagraph:
``(G) Work clothes and uniforms.--In the case of
any taxable year beginning after December 31, 2021, and
before January 1, 2025, the deductions allowed by
section 162, not in excess of $250, which are
attributable to a trade or business consisting of the
performance of services by the taxpayer as an employee
if such deductions are for uniforms or work clothing
which are--
``(i) required to be worn as a condition of
employment, and
``(ii) not suitable for everyday wear.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2021.
SEC. 138518. EXPENSES IN CONTINGENCY FEE CASES.
(a) In General.--Section 162 is amended by redesignating subsection
(s) as subsection (t) and by inserting after subsection (r) the
following new subsection:
``(s) Expenses in Contingency Fee Cases.--In the case of any amount
paid or incurred in the ordinary course of the trade or business of
practicing law the repayment of which is contingent on a recovery by
judgment or settlement in the action to which such amount relates--
``(1) the deduction under subsection (a) shall be
determined by disregarding the possibility that such amount
will be repaid, and
``(2) income attributable to any related recovery shall not
be reduced by such amount.''.
(b) Effective Date.--The amendments made by this section shall
apply to amounts paid, incurred, or received in taxable years beginning
after the date of the enactment of this Act.
SEC. 138519. INCREASE IN RESEARCH CREDIT AGAINST PAYROLL TAX FOR SMALL
BUSINESSES.
(a) In General.--Clause (i) of section 41(h)(4)(B) is amended--
(1) by striking ``Amount.--The amount'' and inserting
``Amount.--
``(I) In general.--The amount'',
and
(2) by adding at the end the following new subclause:
``(II) Increase.--In the case of
taxable years beginning after December
31, 2021, the amount in subclause (I)
shall be increased by $250,000.''.
(b) Allowance of Credit.--
(1) In general.--Paragraph (1) of section 3111(f) is
amended--
(A) by striking ``for a taxable year, there shall
be allowed'' and inserting ``for a taxable year--
``(A) there shall be allowed'',
(B) by striking ``equal to the'' and inserting
``equal to so much of the'',
(C) by striking the period at the end and inserting
``as does not exceed the limitation of subclause (I) of
section 41(h)(4)(B)(i) (applied without regard to
subclause (II) thereof), and'', and
(D) by adding at the end the following new
subparagraph:
``(B) there shall be allowed as a credit against
the tax imposed by subsection (b) for the first
calendar quarter which begins after the date on which
the taxpayer files the return specified in section
41(h)(4)(A)(ii) an amount equal to so much of the
payroll tax credit portion determined under section
41(h)(2) as is not allowed as a credit under
subparagraph (A).''.
(2) Limitation.--Paragraph (2) of section 3111(f) is
amended--
(A) by striking ``paragraph (1)'' and inserting
``paragraph (1)(A)'', and
(B) by inserting ``, and the credit allowed by
paragraph (1)(B) shall not exceed the tax imposed by
subsection (b) for any calendar quarter,'' after
``calendar quarter''.
(3) Carryover.--Paragraph (3) of section 3111(f) is amended
by striking ``the credit'' and inserting ``any credit''.
(4) Deduction allowed.--Paragraph (4) of section 3111(f) is
amended--
(A) by striking ``credit'' and inserting
``credits'', and
(B) by striking ``subsection (a)'' and inserting
``subsection (a) or (b)''.
(c) Aggregation Rules.--Clause (ii) of section 41(h)(5)(B) is
amended by striking ``the $250,000 amount'' and inserting ``each of the
$250,000 amounts''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 138520. IMPOSITION OF TAX ON NICOTINE.
(a) In General.--Section 5701 is amended by redesignating
subsection (h) as subsection (i) and by inserting after subsection (g)
the following new subsection:
``(h) Nicotine.--On taxable nicotine, manufactured in or imported
into the United States, there shall be imposed a tax equal to the
dollar amount specified in section 5701(b)(1) (or, if greater, $50.33)
per 1,810 milligrams of nicotine (and a proportionate tax at the like
rate on any fractional part thereof).''.
(b) Taxable Nicotine.--Section 5702 is amended by adding at the end
the following new subsection:
``(q) Taxable Nicotine.--
``(1) In general.--Except as otherwise provided in this
subsection, the term `taxable nicotine' means any nicotine
which has been extracted, concentrated, or synthesized.
``(2) Exception for products approved by food and drug
administration.--Such term shall not include any nicotine if
the manufacturer or importer thereof demonstrates to the
satisfaction of the Secretary of Health and Human Services that
such nicotine will be used in--
``(A) a drug--
``(i) that is approved under section 505 of
the Federal Food, Drug, and Cosmetic Act or
licensed under section 351 of the Public Health
Service Act; or
``(ii) for which an investigational use
exemption has been authorized under section
505(i) of the Federal Food, Drug, and Cosmetic
Act or under section 351(a) of the Public
Health Service Act; or
``(B) a combination product (as described in
section 503(g) of the Federal Food, Drug, and Cosmetic
Act), the constituent parts of which were approved or
cleared under section 505, 510(k), or 515 of such Act.
``(3) Coordination with taxation of other tobacco
products.--Tobacco products meeting the definition of cigars,
cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own
tobacco in this section shall be classified and taxed as such
despite any concentration of the nicotine inherent in those
products or any addition of nicotine to those products during
the manufacturing process.
``(4) Regulations.--The Secretary shall prescribe such
regulations or other guidance as is necessary or appropriate to
carry out the purposes of this subsection, including
regulations or other guidance for coordinating the taxation of
tobacco products and taxable nicotine to protect revenue and
prevent double taxation.''.
(c) Taxable Nicotine Treated as a Tobacco Product.--Section 5702(c)
is amended by striking ``and roll-your-own tobacco'' and inserting
``roll-your-own tobacco, and taxable nicotine''.
(d) Manufacturer of Taxable Nicotine.--Section 5702, as amended by
subsection (b), is amended by adding at the end the following new
subsection:
``(r) Manufacturer of Taxable Nicotine.--
``(1) In general.--Any person who extracts, concentrates,
or synthesizes nicotine shall be treated as a manufacturer of
taxable nicotine (and as manufacturing such taxable nicotine).
``(2) Application of rules related to manufacturers of
tobacco products.--Any reference to a manufacturer of tobacco
products, or to manufacturing tobacco products, shall be
treated as including a reference to a manufacturer of taxable
nicotine, or to manufacturing taxable nicotine,
respectively.''.
(e) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to articles removed in calendar quarters beginning after
the date which is 180 days after the date of the enactment of
this Act.
(2) Transition rule for permit and bond requirements.--A
person which is lawfully engaged in business as a manufacturer
or importer of taxable nicotine (within the meaning of
subchapter A of chapter 52 of the Internal Revenue Code of
1986, as amended by this section) on the date of the enactment
of this Act, first becomes subject to the requirements of
subchapter B of chapter 52 of such Code by reason of the
amendments made by this section, and submits an application
under such subchapter B to engage in such business not later
than 90 days after the date of the enactment of this Act, shall
not be denied the right to carry on such business by reason of
such requirements before final action on such application.
SEC. 138521. TERMINATION OF EMPLOYER CREDIT FOR PAID FAMILY AND MEDICAL
LEAVE.
Section 45S(i) is amended by striking ``December 31, 2025'' and
inserting ``December 31, 2023''.
Subtitle I--Drug Pricing
PART 1--LOWERING PRICES THROUGH DRUG PRICE NEGOTIATION
SEC. 139001. PROVIDING FOR LOWER PRICES FOR CERTAIN HIGH-PRICED SINGLE
SOURCE DRUGS.
(a) Program To Lower Prices for Certain High-Priced Single Source
Drugs.--Title XI of the Social Security Act is amended by adding after
section 1184 (42 U.S.C. 1320e-3) the following new part:
``PART E--PRICE NEGOTIATION PROGRAM TO LOWER PRICES FOR CERTAIN HIGH-
PRICED SINGLE SOURCE DRUGS
``SEC. 1191. ESTABLISHMENT OF PROGRAM.
``(a) In General.--The Secretary shall establish a Drug Price
Negotiation Program (in this part referred to as the `program'). Under
the program, with respect to each price applicability period, the
Secretary shall--
``(1) publish a list of negotiation-eligible drugs and
selected drugs in accordance with section 1192;
``(2) enter into agreements with manufacturers of selected
drugs with respect to such period, in accordance with section
1193;
``(3) negotiate and, if applicable, renegotiate maximum
fair prices for such selected drugs, in accordance with section
1194; and
``(4) carry out the administrative duties described in
section 1196.
``(b) Definitions Relating to Timing.--For purposes of this part:
``(1) Initial price applicability year.--The term `initial
price applicability year' means a year (beginning with 2025).
``(2) Price applicability period.--The term `price
applicability period' means, with respect to a qualifying
single source drug, the period beginning with the first initial
price applicability year with respect to which such drug is a
selected drug and ending with the last year during which the
drug is a selected drug.
``(3) Selected drug publication date.--The term `selected
drug publication date' means, with respect to each initial
price applicability year, February 1 of the year that begins 2
years prior to such year.
``(4) Negotiation period.--The term `negotiation period'
means, with respect to an initial price applicability year with
respect to a selected drug, the period--
``(A) beginning on the sooner of--
``(i) the date on which the manufacturer of
the drug and the Secretary enter into an
agreement under section 1193 with respect to
such drug; or
``(ii) February 28 following the selected
drug publication date with respect to such
selected drug; and
``(B) ending on November 1 of the year that begins
2 years prior to the initial price applicability year.
``(c) Other Definitions.--For purposes of this part:
``(1) Maximum fair price eligible individual.--The term
`maximum fair price eligible individual' means, with respect to
a selected drug--
``(A) in the case such drug is dispensed to the
individual at a pharmacy, by a mail order service, or
by another dispenser, an individual who is enrolled
under a prescription drug plan under part D of title
XVIII or an MA-PD plan under part C of such title if
coverage is provided under such plan for such selected
drug; and
``(B) in the case such drug is furnished or
administered to the individual by a hospital,
physician, or other provider of services or supplier,
an individual who is enrolled under part B of title
XVIII, including an individual who is enrolled under an
MA plan under part C of such title, if such selected
drug is covered under such part.
``(2) Maximum fair price.--The term `maximum fair price'
means, with respect to a year during a price applicability
period and with respect to a selected drug (as defined in
section 1192(c)) with respect to such period, the price
published pursuant to section 1195 in the Federal Register for
such drug and year.
``(3) Unit.--The term `unit' means, with respect to a drug
or biological, the lowest identifiable amount (such as a
capsule or tablet, milligram of molecules, or grams) of the
drug or biological that is dispensed or furnished. The
determination of a unit, with respect to a drug or biological,
pursuant to this paragraph shall not be subject to
administrative or judicial review.
``(4) Total expenditures.--The term `total expenditures'
includes, in the case of expenditures with respect to part D of
title XVIII, ingredient costs, dispensing fees, sales tax, and
if applicable, vaccine administration fees. The term `total
expenditures' excludes, in the case of expenditures with
respect to part B of such title, expenditures for a drug or
biological that are bundled or packaged into the payment for
another service.
``SEC. 1192. SELECTION OF NEGOTIATION-ELIGIBLE DRUGS AS SELECTED DRUGS.
``(a) In General.--Not later than the selected drug publication
date with respect to an initial price applicability year, in accordance
with subsection (b), the Secretary shall select and publish in the
Federal Register a list of--
``(1)(A) with respect to the initial price applicability
year 2025, not more than 10 negotiation-eligible drugs
described in subparagraph (A)(i) of subsection (d)(1), but not
subparagraph (B) of such subsection, with respect to such year;
``(B) with respect to the initial price applicability year
2026, not more than 15 negotiation-eligible drugs described in
subparagraph (A)(i) of subsection (d)(1), but not subparagraph
(B) of such subsection, with respect to such year;
``(C) with respect to the initial price applicability year
2027, not more than 15 negotiation-eligible drugs described in
subparagraph (A) of subsection (d)(1), but not subparagraph (B)
of such subsection, with respect to such year; and
``(D) with respect to the initial price applicability year
2028 or a subsequent year, not more than 20 negotiation-
eligible drugs described in subparagraph (A) of subsection
(d)(1), but not subparagraph (B) of such subsection, with
respect to such year; and
``(2) all negotiation-eligible drugs described in
subparagraph (B) of such subsection with respect to such year.
Subject to subsection (c)(2) and section 1194(f)(5), each drug
published on the list pursuant to the previous sentence shall be
subject to the negotiation process under section 1194 for the
negotiation period with respect to such initial price applicability
year (and the renegotiation process under such section as applicable
for any subsequent year during the applicable price applicability
period).
``(b) Selection of Drugs.--
``(1) In general.--In carrying out subsection (a)(1),
subject to paragraph (2), the Secretary shall, with respect to
an initial price applicability year--
``(A) rank a combined list of negotiation-eligible
drugs described in subsection (d)(1)(A) according to
the total expenditures for such drugs under parts B and
D of title XVIII, as determined by the Secretary,
during the most recent period of 12 months prior to the
selected drug publication date (but ending not later
than October 31 of the year prior to the year of such
drug publication date), with respect to such year, for
which data are available, with the negotiation-eligible
drugs with the highest total expenditures being ranked
the highest; and
``(B) select from such ranked combined list for
inclusion on the published list described in subsection
(a) with respect to such year the negotiation-eligible
drugs with the highest such rankings.
``(2) High spend part d drugs for 2025 and 2026.--With
respect to the initial price applicability year 2025 and with
respect to the initial price applicability year 2026, the
Secretary shall apply paragraph (1) as if the reference to
`negotiation-eligible drugs described in subsection (d)(1)(A)'
were a reference to `negotiation-eligible drugs described in
subsection (d)(1)(A)(i)' and as if the reference to `total
expenditures for such drugs under parts B and D of title XVIII'
were a reference to `total expenditures for such drugs under
part D of title XVIII'.
``(c) Selected Drug.--
``(1) In general.--For purposes of this part, consistent
with subsection (e)(2) and subject to paragraph (2), each
negotiation-eligible drug included on the list published under
subsection (a) with respect to an initial price applicability
year shall be referred to as a `selected drug' with respect to
such year and each subsequent year beginning before the first
year that begins after the date on which the Secretary
determines at least one drug or biological product--
``(A) is approved or licensed (as applicable)--
``(i) under section 505(j) of the Federal
Food, Drug, and Cosmetic Act using such drug as
the listed drug; or
``(ii) under section 351(k) of the Public
Health Service Act using such drug as the
reference product; and
``(B) is marketed pursuant to such approval or
licensure.
``(2) Clarification.--A negotiation-eligible drug--
``(A) that is included on the list published under
subsection (a) with respect to an initial price
applicability year; and
``(B) for which the Secretary makes a determination
described in paragraph (1) before or during the
negotiation period with respect to such initial price
applicability year,
shall not be subject to the negotiation process under section
1194 with respect to such negotiation period and shall continue
to be considered a selected drug under this part with respect
to the number of negotiation-eligible drugs published on the
list under subsection (a) with respect to such initial price
applicability year.
``(d) Negotiation-Eligible Drug.--
``(1) In general.--For purposes of this part, subject to
paragraph (2), the term `negotiation-eligible drug' means, with
respect to the selected drug publication date with respect to
an initial price applicability year, a qualifying single source
drug, as defined in subsection (e), that is described in either
of the following subparagraphs (or, with respect to the initial
price applicability year 2025 or 2026, that is described in
subparagraph (A)(i) or (B)):
``(A) High spend drugs.--The qualifying single
source drug is, determined in accordance with
subsection (e)(2)--
``(i) among the 50 qualifying single source
drugs with the highest total expenditures under
part D of title XVIII, as determined by the
Secretary in accordance with paragraph (3),
during the most recent period for which data
are available of at least 12 months prior to
the selected drug publication date (but ending
no later than October 31 of the year prior to
the year of such drug publication date), with
respect to such year; or
``(ii) among the 50 qualifying single
source drugs with the highest total
expenditures under part B of title XVIII, as
determined by the Secretary in accordance with
paragraph (3), during such most recent period,
as described in clause (i).
``(B) Insulin.--The qualifying single source drug
is described in subsection (e)(1)(C).
``(2) Exception for small biotech drugs.--
``(A) In general.--Subject to subparagraph (C), the
term `negotiation-eligible drug' shall not include,
with respect to the initial price applicability years
2025, 2026, and 2027, a qualifying single source drug
that meets either of the following:
``(i) Part d drugs.--The total expenditures
for the qualifying single source drug under
part D of title XVIII, as determined by the
Secretary in accordance with paragraph (3),
during 2021--
``(I) are equal to or less than 1
percent of the total expenditures under
such part D, as so determined, for all
covered part D drugs during such year;
and
``(II) are equal to at least 80
percent of the total expenditures under
such part D, as so determined, for all
covered part D drugs for which the
manufacturer of the drug has an
agreement in effect under section
1860D-14A during such year.
``(ii) Part b drugs.--The total
expenditures for the qualifying single source
drug under part B of title XVIII, as determined
by the Secretary in accordance with paragraph
(3), during 2021--
``(I) are equal to or less than 1
percent of the total expenditures under
such part B, as so determined, for all
qualifying single source drugs covered
under such part B during such year; and
``(II) are equal to at least 80
percent of the total expenditures under
such part B, as so determined, for all
qualifying single source drugs of the
manufacturer that are covered under
such part B during such year.
``(B) Clarifications relating to manufacturers.--
``(i) Aggregation rule.--All persons
treated as a single employer under subsection
(a) or (b) of section 52 of the Internal
Revenue Code of 1986 shall be treated as one
manufacturer for purposes of this paragraph.
``(ii) Limitation.--A qualifying single
source drug described in subparagraph (A) shall
not include a qualifying single source drug of
a manufacturer if such manufacturer is acquired
after 2021 by another manufacturer that does
not meet the definition of a specified
manufacturer under section 1860D-
14C(g)(4)(B)(ii)), effective at the beginning
of the plan year immediately following such
acquisition or, in the case of an acquisition
before 2024, effective January 1, 2024.
``(C) Drugs not included as small biotech drugs.--
The following shall not be considered a qualifying
single source drug described in subparagraph (A):
``(i) A vaccine that is licensed under
section 351 of the Public Health Service Act
and is marketed pursuant to such section.
``(ii) A new formulation, such as an
extended release formulation, of a qualifying
single source drug.
``(iii) A qualifying single source drug
described in subsection (e)(1)(C).
``(3) Clarifications and determinations.--
``(A) Previously selected drugs and small biotech
drugs excluded.--In applying clauses (i) and (ii) of
paragraph (1)(A), the Secretary shall not consider or
count--
``(i) drugs that are already selected
drugs; and
``(ii) for initial price applicability
years 2025, 2026, and 2027, qualifying single
source drugs described in paragraph (2)(A).
``(B) Use of data.--In determining whether a
qualifying single source drug satisfies any of the
criteria described in paragraph (1) or (2), the
Secretary shall use data that is aggregated across
dosage forms and strengths of the drug, including new
formulations of the drug, such as an extended release
formulation, and not based on the specific formulation
or package size or package type of the drug.
``(4) Publication.--Not later than the selected drug
publication date with respect to an initial price applicability
year, the Secretary shall publish in the Federal Register a
list of negotiation-eligible drugs with respect to such
selected drug publication date.
``(e) Qualifying Single Source Drug.--
``(1) In general.--For purposes of this part, the term
`qualifying single source drug' means, with respect to an
initial price applicability year, subject to paragraphs (2) and
(3), a covered part D drug (as defined in section 1860D-2(e))
that is described in any of the following or a drug or
biological product covered under part B of title XVIII that is
described in any of the following:
``(A) Drug products.--A drug--
``(i) that is approved under section 505(c)
of the Federal Food, Drug, and Cosmetic Act and
is marketed pursuant to such approval;
``(ii) for which, as of the selected drug
publication date with respect to such initial
price applicability year, at least 7 years will
have elapsed since the date of such approval;
and
``(iii) that is not the listed drug for any
drug that is approved and marketed under
section 505(j) of such Act.
``(B) Biological products.--A biological product--
``(i) that is licensed under section 351(a)
of the Public Health Service Act and is
marketed under section 351 of such Act;
``(ii) for which, as of the selected drug
publication date with respect to such initial
price applicability year, at least 11 years
will have elapsed since the date of such
licensure; and
``(iii) that is not the reference product
for any biological product that is licensed and
marketed under section 351(k) of such Act.
``(C) Insulin product.--Any insulin product that is
approved under section 505 of the Federal Food, Drug,
and Cosmetic Act or licensed under section 351 of the
Public Health Service Act and marketed pursuant to such
approval or licensure, including any insulin product
that has been deemed to be licensed under section 351
of the Public Health Service Act pursuant to section
7002(e)(4) of the Biologics Price Competition and
Innovation Act of 2009 and is marketed pursuant to such
section, regardless of whether such insulin product
would be described in subparagraph (A) or (B).
``(2) Treatment of authorized generic drugs.--
``(A) In general.--In the case of a qualifying
single source drug described in subparagraph (A) or (B)
of paragraph (1) that is the listed drug (as such term
is used in section 505(j) of the Federal Food, Drug,
and Cosmetic Act) or the reference product (as defined
in section 351(i) of the Public Health Service Act),
with respect to an authorized generic drug, in applying
the provisions of this part, such authorized generic
drug and such listed drug or reference product shall be
treated as the same qualifying single source drug.
``(B) Authorized generic drug defined.--For
purposes of this paragraph, the term `authorized
generic drug' means--
``(i) in the case of a drug, an authorized
generic drug (as such term is defined in
section 505(t)(3) of the Federal Food, Drug,
and Cosmetic Act); and
``(ii) in the case of a biological product,
a reference product (as such term is defined in
section 351(i) of the Public Health Service
Act) that--
``(I) has been licensed under
section 351(a) of such Act; and
``(II) is marketed, sold, or
distributed directly or indirectly to
retail class of trade under a different
labeling, packaging (other than
repackaging as the reference product in
blister packs, unit doses, or similar
packaging for use in institutions),
product code, labeler code, trade name,
or trade mark than the reference
product.
``(3) Exclusions.--In this part, the term `qualifying
single source drug' does not include any of the following:
``(A) Certain orphan drugs.--A drug that is
designated as a drug for only one rare disease or
condition under section 526 of the Federal Food, Drug,
and Cosmetic Act and for which the only approved
indication (or indications) is for such disease or
condition.
``(B) Low spend medicare drugs.--A drug or
biological product (other than an insulin product
described in paragraph (1)(C)) with respect to which
the total expenditures under parts B and D of title
XVIII, as determined by the Secretary, during the most
recent period for which data are available of at least
12 months prior to the selected drug publication date
(but ending no later than October 31 of the year prior
to the year of such drug publication date), with
respect to such year is less than--
``(i) with respect to 2021, $200,000,000;
or
``(ii) with respect to a subsequent year,
the dollar amount specified in this
subparagraph for the previous year increased by
the annual percentage increase in the consumer
price index (all items; U.S. city average) as
of December of such previous year.
``(f) No Administrative or Judicial Review of Determinations and
Selections.--The determination of negotiation-eligible drugs under
subsection (d) and the selection of drugs under this section are not
subject to administrative or judicial review.
``SEC. 1193. MANUFACTURER AGREEMENTS.
``(a) In General.--For purposes of section 1191(a)(2), the
Secretary shall enter into agreements with manufacturers of selected
drugs with respect to a price applicability period, by not later than
February 28 following the selected drug publication date with respect
to such selected drug, under which--
``(1) during the negotiation period for the initial price
applicability year for the selected drug, the Secretary and
manufacturer, in accordance with section 1194, negotiate to
determine (and, by not later than the last date of such period,
agree to) a maximum fair price for such selected drug of the
manufacturer in order for the manufacturer to provide access to
such price--
``(A) to maximum fair price eligible individuals
who with respect to such drug are described in
subparagraph (A) of section 1191(c)(1) and are
dispensed such drug (and to pharmacies, mail order
services, and other dispensers, with respect to such
maximum fair price eligible individuals who are
dispensed such drugs) during, subject to subparagraph
(2), the price applicability period; and
``(B) to hospitals, physicians, and other providers
of services and suppliers with respect to maximum fair
price eligible individuals who with respect to such
drug are described in subparagraph (B) of such section
and are furnished or administered such drug during,
subject to subparagraph (2), the price applicability
period;
``(2) the Secretary and the manufacturer shall, in
accordance with section 1194, renegotiate (and, by not later
than the last date of such period, agree to) the maximum fair
price for such drug, in order for the manufacturer to provide
access to such maximum fair price (as so renegotiated)--
``(A) to maximum fair price eligible individuals
who with respect to such drug are described in
subparagraph (A) of section 1191(c)(1) and are
dispensed such drug (and to pharmacies, mail order
services, and other dispensers, with respect to such
maximum fair price eligible individuals who are
dispensed such drugs) during any year during the price
applicability period (beginning after such
renegotiation) with respect to such selected drug; and
``(B) to hospitals, physicians, and other providers
of services and suppliers with respect to maximum fair
price eligible individuals who with respect to such
drug are described in subparagraph (B) of such section
and are furnished or administered such drug during any
year described in subparagraph (A);
``(3) access to the maximum fair price (including as
renegotiated pursuant to paragraph (2)), with respect to such a
selected drug, shall be provided by the manufacturer to--
``(A) maximum fair price eligible individuals, who
with respect to such drug are described in subparagraph
(A) of section 1191(c)(1), at the pharmacy, mail order
service, or other dispenser at the point-of-sale of
such drug (and shall be provided by the manufacturer to
the pharmacy, mail order service, or other dispenser,
with respect to such maximum fair price eligible
individuals who are dispensed such drugs), as described
in paragraph (1)(A) or (2)(A), as applicable; and
``(B) hospitals, physicians, and other providers of
services and suppliers with respect to maximum fair
price eligible individuals who with respect to such
drug are described in subparagraph (B) of such section
and are furnished or administered such drug, as
described in paragraph (1)(B) or (2)(B), as applicable;
``(4) the manufacturer, subject to subsection (d), submits
to the Secretary, through an online portal established by the
Secretary or other form and manner specified by the Secretary,
for the negotiation period for the price applicability period
(and, if applicable, before any period of renegotiation
pursuant to section 1194(f)) with respect to such drug--
``(A) information on the non-Federal average
manufacturer price for the drug for the applicable year
or period; and
``(B) all other information that the Secretary
requires to carry out the negotiation (or renegotiation
process) under this part, including information
described in section 1194(e)(1); and
``(5) the manufacturer complies with requirements imposed
by the Secretary for purposes of administering the program,
including with respect to the duties described in section 1196.
``(b) Agreement in Effect Until Drug Is No Longer a Selected
Drug.--An agreement entered into under this section shall be effective,
with respect to a selected drug, until such drug is no longer
considered a selected drug under section 1192(c).
``(c) Confidentiality of Information.--Information submitted to the
Secretary under this part by a manufacturer of a selected drug that is
proprietary information of such manufacturer (as determined by the
Secretary) shall be used only by the Secretary or disclosed to and used
by the Comptroller General of the United States or the Medicare Payment
Advisory Commission for purposes of carrying out this part.
``(d) Implementation for 2025 and 2026.--Notwithstanding any other
provision of this part, the Secretary shall implement this section for
2025 and 2026 by program instruction or otherwise.
``SEC. 1194. NEGOTIATION AND RENEGOTIATION PROCESS.
``(a) In General.--For purposes of this part, under an agreement
under section 1193 between the Secretary and a manufacturer of a
selected drug, with respect to the period for which such agreement is
in effect and in accordance with subsections (b), (c), and (d), the
Secretary and the manufacturer--
``(1) shall during the negotiation period with respect to
such drug, in accordance with this section, negotiate a maximum
fair price for such drug for the purpose described in section
1193(a)(1); and
``(2) renegotiate, in accordance with the process specified
pursuant to subsection (f), such maximum fair price for such
drug if such drug is a renegotiation-eligible drug under such
subsection.
``(b) Negotiation Process Requirements.--
``(1) Methodology and process.--The Secretary shall develop
and use a consistent methodology and process, in accordance
with paragraph (2), for negotiations under subsection (a) that
aims to achieve the lowest maximum fair price for each selected
drug.
``(2) Specific elements of negotiation process.--As part of
the negotiation process under this section, with respect to a
selected drug and the negotiation period with respect to the
initial price applicability year with respect to such drug, the
following shall apply:
``(A) Submission of information.--Not later than
March 1 of the year of the selected drug publication
date, with respect to the selected drug, the
manufacturer of the drug shall submit to the Secretary,
in accordance with section 1193(a)(4), the information
described in such section.
``(B) Initial offer by secretary.--Not later than
the June 1 following the selected drug publication
date, the Secretary shall provide the manufacturer of a
selected drug with a written initial offer that
contains the Secretary's proposal for the maximum fair
price of the drug and a list of the considerations
described in section 1194(e) that were used in
developing such offer.
``(C) Response to initial offer.--
``(i) In general.--Not later than 30 days
after the date of receipt of an initial offer
under subparagraph (B), the manufacturer shall
either accept such offer or propose a
counteroffer to such offer.
``(ii) Counteroffer requirements.--If a
manufacturer proposes a counteroffer, such
counteroffer--
``(I) shall be in writing; and
``(II) shall be justified based on
the factors described in subsection
(e).
``(D) Response to counteroffer.--After receiving a
counteroffer under subparagraph (C), the Secretary
shall respond in writing to such counteroffer.
``(E) Deadline.--All negotiations shall end prior
to the first day of November following the selected
drug publication date, with respect to the initial
price applicability year.
``(F) Limitations on offer amount.--In negotiating
the maximum fair price of a selected drug, with respect
to an initial price applicability year for the selected
drug, and, as applicable, in renegotiating the maximum
fair price for such drug, with respect to a subsequent
year during the price applicability period for such
drug, the Secretary shall not offer (or agree to a
counteroffer for) a maximum fair price for the selected
drug that--
``(i) exceeds the ceiling determined under
subsection (c) for the selected drug and year;
or
``(ii) as applicable, is less than the
floor determined under subsection (d) for the
selected drug and year.
``(G) Treatment of determination.--The
establishment of a maximum fair price under this
section is not subject to administrative or judicial
review.
``(c) Ceiling for Maximum Fair Price.--
``(1) In general.--The maximum fair price negotiated under
this section for a selected drug, with respect to the first
year of the price applicability period with respect to such
drug, shall not exceed the applicable percent described in
paragraph (2), with respect to such drug, of the following:
``(A) Initial price applicability year 2025.--In
the case of a selected drug with respect to which such
initial price applicability year is 2025, the average
of the non-Federal average manufacturer price for such
drug for the first 3 calendar quarters of 2021 (or, in
the case that there is not a non-Federal average
manufacturer price available for such drug for any of
such first 3 calendar quarters of 2021, for the first
full year following the market entry for such drug),
increased by the percentage increase in the consumer
price index for all urban consumers (all items; United
States city average) from September 2021 (or such first
full year following the market entry), as applicable,
to the year prior to the selected drug publication date
with respect to such initial price applicability year.
``(B) Initial price applicability year 2026 and
subsequent years.--In the case of a selected drug with
respect to which such initial price applicability year
is 2026 or a subsequent year, the lower of--
``(i) the average of the non-Federal
average manufacturer price for such drug for
the first 3 calendar quarters of 2021 (or, in
the case that there is not a non-Federal
average manufacturer price available for such
drug for any of such first 3 calendar quarters
of 2021, for the first full year following the
market entry for such drug), increased by the
percentage increase in the consumer price index
for all urban consumers (all items; United
States city average) from September 2021 (or
such first full year following the market
entry), as applicable, to the year prior to the
selected drug publication date with respect to
such initial price applicability year; or
``(ii) the non-Federal average manufacturer
price for such drug for the year prior to the
selected drug publication date with respect to
such initial price applicability year.
``(2) Applicable percent described.--For purposes of
paragraph (1), the applicable percent described in this
paragraph is the following:
``(A) Short-monopoly drugs.--With respect to a
selected drug (other than a post-exclusivity drug and a
long-monopoly drug), 75 percent.
``(B) Post-exclusivity drugs.--With respect to a
post-exclusivity drug, 65 percent.
``(C) Long-monopoly drugs.--With respect to a long-
monopoly drug, 40 percent.
``(3) Post-exclusivity drug defined.--
``(A) In general.--In this part, subject to
subparagraph (B), the term `post-exclusivity drug'
means, with respect to an initial price applicability
year, a selected drug for which at least 12 years, but
fewer than 16 years, have elapsed since the date of
approval of such drug under section 505(c) of the
Federal Food, Drug, and Cosmetic Act or since the date
of licensure of such drug under section 351(a) of the
Public Health Service Act, as applicable.
``(B) Exclusions.--The term `post-exclusivity drug'
shall not include any of the following:
``(i) A vaccine that is licensed under
section 351 of the Public Health Service Act
and marketed pursuant to such section.
``(ii) A selected drug that had an
agreement under this part with the Secretary
prior to the initial price applicability year
2030.
``(C) Clarification.--Nothing in subparagraph
(B)(ii) shall limit the transition of a selected drug
described in paragraph (2)(A) to a long-monopoly drug
if the selected drug meets the definition of a long-
monopoly drug.
``(4) Long-monopoly drug defined.--
``(A) In general.--In this part, subject to
subparagraph (B), the term `long-monopoly drug' means,
with respect to an initial price applicability year, a
selected drug for which at least 16 years have elapsed
since the date of approval of such drug under section
505(c) of the Federal Food, Drug, and Cosmetic Act or
since the date of licensure of such drug under section
351(a) of the Public Health Service Act, as applicable.
``(B) Exclusion.--The term `long-monopoly drug'
shall not include a vaccine that is licensed under
section 351 of the Public Health Service Act and
marketed pursuant to such section.
``(5) Non-federal average manufacturer price.--In this
part, the term `non-Federal average manufacturer price' has the
meaning given such term in section 8126(h)(5) of title 38,
United States Code.
``(d) Temporary Floor for Small Biotech Drugs.--In the case of a
selected drug that is a qualifying single source drug described in
section 1192(d)(2) and with respect to which the first initial price
applicability year of the price applicability period with respect to
such drug is 2028 or 2029, the maximum fair price negotiated under this
section for such drug for such initial price applicability year may not
be less than 66 percent of the average of the non-Federal average
manufacturer price for such drug (as defined and applied in subsection
(c)(4)) for the first 3 calendar quarters of 2021 (or, in the case that
there is not a non-Federal average manufacturer price available for
such drug for any of such first 3 calendar quarters of 2021, for the
first full year following the market entry for such drug), increased by
the percentage increase in the consumer price index for all urban
consumers (all items; United States city average) from September 2021
(or such first full year following the market entry), as applicable, to
the year prior to the selected drug publication date with respect to
the initial price applicability year.
``(e) Considerations.--For purposes of negotiating the maximum fair
price of a selected drug under this part with the manufacturer of the
drug, the Secretary shall consider the following factors (and, with
respect to post-exclusivity drugs and long-monopoly drugs, shall not
consider factors other than those described in subparagraphs (B) and
(C) of paragraph (1)):
``(1) Manufacturer-specific information.--The following
information, with respect to such selected drug, including as
submitted by the manufacturer:
``(A) Research and development costs of the
manufacturer for the drug and the extent to which the
manufacturer has recouped research and development
costs.
``(B) Market data for the drug, including the
distribution of sales across different programs and
purchasers and projected future revenues for the drug.
``(C) Unit costs of production and distribution of
the drug.
``(D) Prior Federal financial support for novel
therapeutic discovery and development with respect to
the drug.
``(E) Data on patents and on existing and pending
exclusivity for the drug.
``(F) National sales data for the drug.
``(G) Information on clinical trials for the drug.
``(2) Information on unmet medical needs and alternative
treatments.--The following information, with respect to such
selected drug:
``(A) The extent to which the drug represents a
therapeutic advance as compared to existing therapeutic
alternatives and, to the extent such information is
available, the costs of such existing therapeutic
alternatives.
``(B) Information on approval by the Food and Drug
Administration of alternative drug products or
biological products.
``(C) Information on comparative effectiveness
analysis for such products, taking into consideration
the effects of such products on specific populations,
such as individuals with disabilities, the elderly, the
terminally ill, children, and other patient
populations.
``(D) The extent to which the drug addresses unmet
medical needs for a condition for which treatment or
diagnosis is not addressed adequately by available
therapy.
In considering information described in subparagraph (C), the
Secretary shall not use evidence or findings from comparative
clinical effectiveness research in a manner that treats
extending the life of an elderly, disabled, or terminally ill
individual as of lower value than extending the life of an
individual who is younger, nondisabled, or not terminally ill.
``(3) Additional information.--Information submitted to the
Secretary, in accordance with a process specified by the
Secretary, by other parties that are affected by the
establishment of a maximum fair price for the selected drug.
``(f) Renegotiation Process.--
``(1) In general.--In the case of a renegotiation-eligible
drug (as defined in paragraph (2)) that is selected under
paragraph (3), the Secretary shall provide for a process of
renegotiation (for years (beginning with 2027) during the price
applicability period, with respect to such drug) of the maximum
fair price for such drug consistent with paragraph (4).
``(2) Renegotiation-eligible drug defined.--In this
section, the term `renegotiation-eligible drug' means a
selected drug that is any of the following:
``(A) Addition of new indication.--A selected drug
for which a new indication is added to the drug.
``(B) Change of status to a post-exclusivity
drug.--A selected drug that is described in section
1192(d)(1)(A) that--
``(i) is not a post-exclusivity drug or a
long-monopoly drug; and
``(ii) for which there is a change in
status to that of a post-exclusivity drug.
``(C) Change of status to a long-monopoly drug.--A
selected drug that is described in section
1192(d)(1)(A) that--
``(i) is not a long-monopoly drug; and
``(ii) for which there is a change in
status to that of a long-monopoly drug.
``(D) Material changes.--A selected drug for which
the Secretary determines there has been a material
change of factors described in paragraph (1) or (2) of
subsection (e).
``(3) Selection of drugs for renegotiation.--Each year the
Secretary shall select among renegotiation-eligible drugs for
renegotiation as follows:
``(A) All post-exclusivity negotiation-eligible
drugs.--The Secretary shall select all renegotiation-
eligible drugs described in paragraph (2)(B).
``(B) All long-monopoly negotiation-eligible
drugs.--The Secretary shall select all renegotiation-
eligible drugs described in paragraph (2)(C).
``(C) Remaining drugs.--Among the remaining
renegotiation-eligible drugs described in subparagraphs
(A) and (D) of paragraph (2), the Secretary shall
select renegotiation-eligible drugs for which the
Secretary expects renegotiation is likely to result in
a significant change in the maximum fair price
otherwise negotiated.
``(4) Renegotiation process.--The Secretary shall specify
the process for renegotiation of maximum fair prices with the
manufacturer of a renegotiation-eligible drug selected for
renegotiation under this subsection. Such process shall, to the
extent practicable, be consistent with the methodology and
process established under subsection (b) and in accordance with
subsections (c) and (d), and for purposes of applying
subsections (c) and (d), the reference to the first initial
price applicability year of the price applicability period with
respect to such drug shall be treated as the first initial
price applicability year of such period for which the maximum
fair price established pursuant to such renegotiation applies,
including for applying subsection (c)(2)(B) in the case of
renegotiation-eligible drugs described in paragraph (3)(A) of
this subsection and subsection (c)(2)(C) in the case of
renegotiation-eligible drugs described in paragraph (3)(B) of
this subsection.
``(5) Clarification.--A renegotiation-eligible drug for
which the Secretary makes a determination described in section
1192(c)(1) before or during the period of renegotiation shall
not be subject to the renegotiation process under this section.
``(6) No administrative or judicial review.--The
determination of renegotiation-eligible drugs under paragraph
(2) and the selection of renegotiation-eligible drugs under
paragraph (3) are not subject to administrative or judicial
review.
``(g) Request for Information.--For purposes of negotiating and, as
applicable, renegotiating (including for purposes of determining
whether to renegotiate) the maximum fair price of a selected drug under
this part with the manufacturer of the drug, with respect to a price
applicability period, and other relevant data for purposes of this
section--
``(1) the Secretary shall, not later than the selected drug
publication date with respect to the initial price
applicability year of such period, request drug pricing
information from the manufacturer of such selected drug,
including information described in subsection (e)(1); and
``(2) by not later than March 1 following the selected drug
publication date, the manufacturer of such selected drug shall
submit to the Secretary such requested information in such form
and manner as the Secretary requires.
The Secretary shall request, from the manufacturer or others, all
additional information needed to carry out the negotiation and
renegotiation process under this section.
``(h) Clarification.--In no case shall the maximum fair price
negotiated under this section for a selected drug that is a qualifying
single source drug described in subparagraph (A) or (B) of section
1192(e)(1) apply before--
``(1) in the case the selected drug is a qualifying single
source drug described in such subparagraph (A), the date that
is 9 years after the date on which the drug was approved under
section 505(c) of the Federal Food, Drug, and Cosmetic Act; and
``(2) in the case the selected drug is a qualifying single
source drug described in such subparagraph (B), the date that
is 13 years after the date on which the drug was licensed under
section 351(a) of the Public Health Service Act.
``(i) Implementation for 2025 and 2026.--Notwithstanding any other
provision of this part, the Secretary shall implement this section for
2025 and 2026 by program instruction or otherwise.
``SEC. 1195. PUBLICATION OF MAXIMUM FAIR PRICES.
``(a) In General.--With respect to an initial price applicability
year and a selected drug with respect to such year--
``(1) not later than November 15 of the year that is 2
years prior to such initial price applicability year, the
Secretary shall publish on CMS.gov the maximum fair price for
such drug negotiated under this part with the manufacturer of
such drug;
``(2) not later than November 30 of the year that is 2
years prior to such initial price applicability year, the
Secretary shall publish in the Federal Register the maximum
fair price for such drug described in paragraph (1); and
``(3) not later than March 1 of the year prior to such
initial price applicability year, the Secretary shall publish
in the Federal Register, subject to section 1193(c) and based
on the considerations as described in section 1194(e), the
explanation for the maximum fair price for such drug described
in paragraphs (1) and (2).
``(b) Updates.--
``(1) Subsequent year maximum fair prices.--For a selected
drug, for each year subsequent to first initial price
applicability year of the price applicability period with
respect to such drug, with respect to which an agreement for
such drug is in effect under section 1193, not later than
November 30 of the year that is 2 years prior to such
subsequent year, the Secretary shall publish in the Federal
Register the maximum fair price applicable to such drug and
year, which shall be--
``(A) subject to subparagraph (B), the amount equal
to the maximum fair price published for such drug for
the previous year, increased by the annual percentage
increase in the consumer price index for all urban
consumers (all items; U.S. city average) as of
September of such previous year; or
``(B) in the case the maximum fair price for such
drug was renegotiated, for the first year for which
such price as so renegotiated applies, such
renegotiated maximum fair price.
``(2) Prices negotiated after deadline.--In the case of a
selected drug with respect to an initial price applicability
year for which the maximum fair price is determined under this
part after the date of publication under this section, the
Secretary shall publish such maximum fair price in the Federal
Register by not later than 30 days after the date such maximum
price is so determined.
``SEC. 1196. ADMINISTRATIVE DUTIES; COORDINATION PROVISIONS.
``(a) Administrative Duties.--
``(1) In general.--For purposes of section 1191, the
administrative duties described in this section are the
following:
``(A) The establishment of procedures to ensure
that the maximum fair price for a selected drug is
applied before--
``(i) any coverage or financial assistance
under other health benefit plans or programs
that provide coverage or financial assistance
for the purchase or provision of prescription
drug coverage on behalf of maximum fair price
eligible individuals; and
``(ii) any other discounts.
``(B) The establishment of procedures to compute
and apply the maximum fair price across different
strengths and dosage forms of a selected drug and not
based on the specific formulation or package size or
package type of the drug.
``(C) The establishment of procedures to carry out
the provisions of this part, as applicable, with
respect to--
``(i) maximum fair price eligible
individuals who are enrolled under a
prescription drug plan under part D of title
XVIII or an MA-PD plan under part C of such
title; and
``(ii) maximum fair price eligible
individuals who are enrolled under part B of
such title, including who are enrolled under an
MA plan under part C of such title.
``(D) The establishment of a negotiation process
and renegotiation process in accordance with section
1194, including a process for acquiring information
described in subsection (e) of such section.
``(E) The establishment of an online portal which
manufacturers shall be required to use to submit
information described in section 1194(b)(2)(A).
``(F) The sharing with the Secretary of the
Treasury of such information as is necessary to
determine the tax imposed by section 4192 of the
Internal Revenue Code of 1986 (relating to enforcement
of this part).
``(G) The establishment of an attestation and
verification process for purposes of applying section
1192(d)(2)(B).
``(2) Monitoring compliance.--The Secretary shall monitor
compliance by a manufacturer with the terms of an agreement
under section 1193, including by establishing a mechanism
through which violations of such terms shall be reported.
``(b) Implementation for 2025 and 2026.--Notwithstanding any other
provision of this part, the Secretary shall implement this section for
2025 and 2026 by program instruction or otherwise.
``SEC. 1197. CIVIL MONETARY PENALTY.
``(a) Violations Relating to Offering of Maximum Fair Price.--Any
manufacturer of a selected drug that has entered into an agreement
under section 1193, with respect to a year during the price
applicability period with respect to such drug, that does not provide
access to a price that is not more than the maximum fair price (or a
lesser price) for such drug for such year--
``(1) to a maximum fair price eligible individual who with
respect to such drug is described in subparagraph (A) of
section 1191(c)(1) and who is dispensed such drug during such
year (and to pharmacies, mail order services, and other
dispensers, with respect to such maximum fair price eligible
individuals who are dispensed such drugs); or
``(2) to a hospital, physician, or other provider of
services or supplier with respect to maximum fair price
eligible individuals who with respect to such drug is described
in subparagraph (B) of such section and is furnished or
administered such drug by such hospital, physician, or provider
or supplier during such year;
shall be subject to a civil monetary penalty equal to ten times the
amount equal to the product of the number of units of such drug so
furnished, dispensed, or administered during such year and the
difference between the price for such drug made available for such year
by such manufacturer with respect to such individual or hospital,
physician, provider of services, or supplier and the maximum fair price
for such drug for such year.
``(b) Violations of Certain Terms of Agreement.--Any manufacturer
of a selected drug that has entered into an agreement under section
1193, with respect to a year during the price applicability period with
respect to such drug, that is in violation of a requirement imposed
pursuant to section 1193(a)(5), including the requirement to submit
information pursuant to section 1193(a)(4), shall be subject to a civil
monetary penalty equal to $1,000,000 for each day of such violation.
``(c) False Information.--Any manufacturer that knowingly provides
false information for the attestation process or verification process
established pursuant to section 1196(a)(1)(H), shall be subject to a
civil monetary penalty equal to $100,000,000 for each item of such
false information.
``(d) Application.--The provisions of section 1128A (other than
subsections (a) and (b)) shall apply to a civil monetary penalty under
this section in the same manner as such provisions apply to a penalty
or proceeding under section 1128A(a).''.
(b) Application of Maximum Fair Prices and Conforming Amendments.--
(1) Under medicare.--
(A) Application to payments under part b.--Section
1847A(b)(1)(B) of the Social Security Act (42 U.S.C.
1395w-3a(b)(1)(B)) is amended by inserting ``or in the
case of such a drug or biological that is a selected
drug (as referred to in section 1192(c)), with respect
to a price applicability period (as defined in section
1191(b)(2)), 106 percent of the maximum fair price (as
defined in section 1191(c)(2)) applicable for such drug
and a year during such period'' after ``paragraph
(4)''.
(B) Application under ma of cost-sharing for part b
drugs based off of negotiated price.--Section
1852(a)(1)(B)(iv) of the Social Security Act (42 U.S.C.
1395w-22(a)(1)(B)(iv)) is amended--
(i) by redesignating subclause (VII) as
subclause (VIII); and
(ii) by inserting after subclause (VI) the
following subclause:
``(VII) A drug or biological that
is a selected drug (as referred to in
section 1192(c)).''.
(C) Exception to part D non-interference.--Section
1860D-11(i) of the Social Security Act (42 U.S.C.
1395w-111(i)) is amended--
(i) in paragraph (1), by striking ``and''
at the end;
(ii) in paragraph (2), by striking ``or
institute a price structure for the
reimbursement of covered part D drugs'' and
inserting ``for covered part D drugs; and'';
and
(iii) by adding at the end the following:
``(3) may not institute a price structure for the
reimbursement of covered part D drugs, except as provided under
part E of title XI.''.
(D) Application as negotiated price under part d.--
Section 1860D-2(d)(1) of the Social Security Act (42
U.S.C. 1395w-102(d)(1)) is amended--
(i) in subparagraph (B), by inserting ``,
subject to subparagraph (D),'' after
``negotiated prices''; and
(ii) by adding at the end the following new
subparagraph:
``(D) Application of maximum fair price for
selected drugs.--In applying this section, in the case
of a covered part D drug that is a selected drug (as
referred to in section 1192(c)), with respect to a
price applicability period (as defined in section
1191(b)(2)), the negotiated prices used for payment (as
described in this subsection) shall be no greater than
the maximum fair price (as defined in section
1191(c)(2)) for such drug and for each year during such
period plus any dispensing fees for such drug.''.
(E) Coverage of selected drugs.--Section 1860D-
4(b)(3) of the Social Security Act (42 U.S.C. 1395w-
104(b)(3)) is amended by adding at the end the
following new subparagraph:
``(I) Required inclusion of selected drugs.--For
2025 and each subsequent year, the PDP sponsor offering
a prescription drug plan shall include each covered
part D drug that is a selected drug under section 1192
for which an agreement for such drug is in effect under
section 1193 with respect to the year.''.
(F) Information from prescription drug plans and
ma-pd plans required.--
(i) Prescription drug plans.--Section
1860D-12(b) of the Social Security Act (42
U.S.C. 1395w-112(b)) is amended by adding at
the end the following new paragraph:
``(8) Provision of information related to maximum fair
prices.--Each contract entered into with a PDP sponsor under
this part with respect to a prescription drug plan offered by
such sponsor shall require the sponsor to provide information
to the Secretary as requested by the Secretary in accordance
with section 1194(g).''.
(ii) MA-PD plans.--Section 1857(f)(3) of
the Social Security Act (42 U.S.C. 1395w-
27(f)(3)) is amended by adding at the end the
following new subparagraph:
``(E) Provision of information related to maximum
fair prices.--Section 1860D-12(b)(8).''.
(2) Drug price negotiation program prices included in best
price.--Section 1927(c)(1)(C) of the Social Security Act (42
U.S.C. 1396r-8(c)(1)(C)) is amended--
(A) in clause (i)(VI), by striking ``any prices
charged'' and inserting ``subject to clause (ii)(V),
any prices charged''; and
(B) in clause (ii)--
(i) in subclause (III), by striking at the
end ``; and'';
(ii) in subclause (IV), by striking at the
end the period and inserting ``; and''; and
(iii) by adding at the end the following
new subclause:
``(V) in the case of a rebate
period and a covered outpatient drug
that is a selected drug (as referred to
in section 1192(c)) during such rebate
period, shall be inclusive of the
maximum fair price (as defined in
section 1191(c)(2)) for such drug with
respect to such period.''.
SEC. 139002. SELECTED DRUG MANUFACTURER EXCISE TAX IMPOSED DURING
NONCOMPLIANCE PERIODS.
(a) In General.--Chapter 32 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new subchapter:
``Subchapter E--Other Items
``Sec. 4192. Selected drugs during noncompliance periods.
``SEC. 4192. SELECTED DRUGS DURING NONCOMPLIANCE PERIODS.
``(a) In General.--There is hereby imposed on the sale by the
manufacturer, producer, or importer of any selected drug during a day
described in subsection (b) a tax in an amount such that the applicable
percentage is equal to the ratio of--
``(1) such tax, divided by
``(2) the sum of such tax and the price for which so sold.
``(b) Noncompliance Periods.--A day is described in this subsection
with respect to a selected drug if it is a day during one of the
following periods:
``(1) The period beginning on the March 1st immediately
following the selected drug publication date and ending on the
first date during which the manufacturer of the drug has in
place an agreement described in subsection (a) of section 1193
of the Social Security Act with respect to such drug.
``(2) The period beginning on the November 2nd immediately
following the March 1st described in paragraph (1) and ending
on the first date during which the manufacturer of the drug and
the Secretary have agreed to a maximum fair price under such
agreement.
``(3) In the case of a selected drug with respect to which
the Secretary of Health and Human Services has specified a
renegotiation period under such agreement, the period beginning
on the first date after the last date of such renegotiation
period and ending on the first date during which the
manufacturer of the drug has agreed to a renegotiated maximum
fair price under such agreement.
``(4) With respect to information that is required to be
submitted to the Secretary of Health and Human Services under
such agreement, the period beginning on the date on which such
Secretary certifies that such information is overdue and ending
on the date that such information is so submitted.
``(c) Applicable Percentage.--For purposes of this section, the
term `applicable percentage' means--
``(1) in the case of sales of a selected drug during the
first 90 days described in subsection (b) with respect to such
drug, 65 percent,
``(2) in the case of sales of such drug during the 91st day
through the 180th day described in subsection (b) with respect
to such drug, 75 percent,
``(3) in the case of sales of such drug during the 181st
day through the 270th day described in subsection (b) with
respect to such drug, 85 percent, and
``(4) in the case of sales of such drug during any
subsequent day, 95 percent.
``(d) Selected Drug.--For purposes of this section--
``(1) In general.--The term `selected drug' means any
selected drug (within the meaning of section 1192 of the Social
Security Act) which is manufactured or produced in the United
States or entered into the United States for consumption, use,
or warehousing.
``(2) United states.--The term `United States' has the
meaning given such term by section 4612(a)(4).
``(3) Coordination with rules for possessions of the united
states.--Rules similar to the rules of paragraphs (2) and (4)
of section 4132(c) shall apply for purposes of this section.
``(e) Other Definitions.--For purposes of this section, the terms
`selected drug publication date' and `maximum fair price' have the
meaning given such terms in section 1191 of the Social Security Act.
``(f) Anti-Abuse Rule.--In the case of a sale which was timed for
the purpose of avoiding the tax imposed by this section, the Secretary
may treat such sale as occurring during a day described in subsection
(b).''.
(b) No Deduction for Excise Tax Payments.--Section 275(a)(6) of the
Internal Revenue Code of 1986 is amended by inserting ``or by section
4192'' before the period at the end.
(c) Certain Exemptions From Tax Not Applicable.--
(1) Section 4221(a) of the Internal Revenue Code of 1986 is
amended by adding at the end the following: ``In the case of
the tax imposed by section 4192, paragraphs (3), (4), (5), and
(6) shall not apply.''.
(2) Section 6416(b)(2) of such Code is amended by adding at
the end the following: ``In the case of the tax imposed by
section 4192, subparagraphs (B), (C), (D), and (E) shall not
apply.''.
(d) Clerical Amendment.--The table of subchapters for chapter 32 of
such Code is amended by adding at the end the following new item:
``subchapter e. other items''.
(e) Effective Date.--The amendments made by this section shall
apply to sales after the date of the enactment of this Act.
SEC. 139003. FUNDING.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2022, out of any money in the Treasury not otherwise
appropriated, to remain available until expended--
(1) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2022;
(2) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2023;
(3) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2024;
(4) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2025;
(5) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2026;
(6) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2027;
(7) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2028;
(8) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2029;
(9) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2030; and
(10) $300,000,000 to carry out the provisions of, including
the amendments made by, this part in fiscal year 2031.
PART 2--PRESCRIPTION DRUG INFLATION REBATES
SEC. 139101. MEDICARE PART B REBATE BY MANUFACTURERS.
(a) In General.--Section 1847A of the Social Security Act (42
U.S.C. 1395w-3a) is amended--
(1) by redesignating subsection (h) as subsection (i) and
by inserting after subsection (g) the following subsection:
``(h) Rebate by Manufacturers for Single Source Drugs and
Biologicals With Prices Increasing Faster Than Inflation.--
``(1) Requirements.--
``(A) Secretarial provision of information.--Not
later than 6 months after the end of each calendar
quarter beginning on or after July 1, 2023, the
Secretary shall, for each part B rebatable drug, report
to each manufacturer of such part B rebatable drug the
following for such calendar quarter:
``(i) Information on the total number of
billing units of the billing and payment code
described in subparagraph (A)(i) of paragraph
(3) with respect to such drug and calendar
quarter.
``(ii) Information on the amount (if any)
of the excess average sales price increase
described in subparagraph (A)(ii) of such
paragraph for such drug and calendar quarter.
``(iii) The rebate amount specified under
such paragraph for such part B rebatable drug
and calendar quarter.
``(B) Manufacturer requirement.--For each calendar
quarter beginning on or after July 1, 2023, the
manufacturer of a part B rebatable drug shall, for such
drug, not later than 30 days after the date of receipt
from the Secretary of the information described in
subparagraph (A) for such calendar quarter, provide to
the Secretary a rebate that is equal to the amount
specified in paragraph (3) for such drug for such
calendar quarter.
``(2) Part b rebatable drug defined.--
``(A) In general.--In this subsection, the term
`part B rebatable drug' means a single source drug or
biological (as defined in subparagraph (D) of
subsection (c)(6)), including a biosimilar biological
product (as defined in subparagraph (H) of such
subsection) but excluding a qualifying biosimilar
biological product (as defined in subsection
(b)(8)(B)(iii)), that would be payable under this part
if such drug were furnished to an individual enrolled
under this part, except such term shall not include
such a drug or biological--
``(i) if, as determined by the Secretary,
the average total allowed charges for such drug
or biological under this part for a year per
individual that uses such a drug or biological
are less than, subject to subparagraph (B),
$100; or
``(ii) that is a vaccine described in
subparagraph (A) or (B) of section 1861(s)(10).
``(B) Increase.--The dollar amount applied under
subparagraph (A)(i)--
``(i) for 2024, shall be the dollar amount
specified under such subparagraph for 2023,
increased by the percentage increase in the
consumer price index for all urban consumers
(United States city average) for the 12-month
period ending with June of the previous year;
and
``(ii) for a subsequent year, shall be the
dollar amount specified in this clause (or
clause (i)) for the previous year (without
application of subparagraph (C)), increased by
the percentage increase in the consumer price
index for all urban consumers (United States
city average) for the 12-month period ending
with June of the previous year.
``(C) Rounding.--Any dollar amount determined under
subparagraph (B) that is not a multiple of $10 shall be
rounded to the nearest multiple of $10.
``(3) Rebate amount.--
``(A) In general.--For purposes of paragraph (1),
the amount specified in this paragraph for a part B
rebatable drug assigned to a billing and payment code
for a calendar quarter is, subject to subparagraphs (B)
and (G) and paragraph (4), the amount equal to the
product of--
``(i) the total number of billing units
determined under subparagraph (B) for the
billing and payment code of such drug; and
``(ii) the amount (if any) by which--
``(I) the amount equal to--
``(aa) in the case of a
part B rebatable drug described
in paragraph (1)(B) of section
1847A(b), 106 percent of the
amount determined under
paragraph (4) of such section
for such drug during the
calendar quarter; or
``(bb) in the case of a
part B rebatable drug described
in paragraph (1)(C) of such
section, the payment amount
under such paragraph for such
drug during the calendar
quarter; exceeds
``(II) the inflation-adjusted
payment amount determined under
subparagraph (C) for such part B
rebatable drug during the calendar
quarter.
``(B) Total number of billing units.--For purposes
of subparagraph (A)(i), the total number of billing
units with respect to a part B rebatable drug is
determined as follows:
``(i) Determine the total number of units
equal to--
``(I) the total number of units, as
reported under subsection (c)(1)(B) for
each National Drug Code of such drug
during the calendar quarter that is two
calendar quarters prior to the calendar
quarter as described in subparagraph
(A), minus
``(II) the total number of units
with respect to each National Drug Code
of such drug for which payment was made
under a State plan under title XIX (or
waiver of such plan), as reported by
States under section 1927(b)(2)(A) for
the rebate period that is the same
calendar quarter as described in
subclause (I).
``(ii) Convert the units determined under
clause (i) to billing units for the billing and
payment code of such drug, using a methodology
similar to the methodology used under this
section, by dividing the units determined under
clause (i) for each National Drug Code of such
drug by the billing unit for the billing and
payment code of such drug.
``(iii) Compute the sum of the billing
units for each National Drug Code of such drug
in clause (ii).
``(C) Determination of inflation-adjusted payment
amount.--The inflation-adjusted payment amount
determined under this subparagraph for a part B
rebatable drug for a calendar quarter is--
``(i) the payment amount for the billing
and payment code for such drug in the payment
amount benchmark quarter (as defined in
subparagraph (D)); increased by
``(ii) the percentage by which the rebate
period CPI-U (as defined in subparagraph (F))
for the calendar quarter exceeds the benchmark
period CPI-U (as defined in subparagraph (E)).
``(D) Payment amount benchmark quarter.--The term
`payment amount benchmark quarter' means the calendar
quarter immediately prior to the calendar quarter
beginning October 1, 2021.
``(E) Benchmark period cpi-u.--The term `benchmark
period CPI-U' means the consumer price index for all
urban consumers (United States city average) for the
last month of the calendar quarter beginning October 1,
2021.
``(F) Rebate period cpi-u.--The term `rebate period
CPI-U' means, with respect to a calendar quarter
described in subparagraph (C), the greater of the
benchmark period CPI-U and the consumer price index for
all urban consumers (United States city average) for
the first month of the calendar quarter that is two
calendar quarters prior to such described calendar
quarter.
``(G) Exemption for shortages and severe supply
chain disruptions.--The Secretary shall reduce or waive
the amount under subparagraph (A) with respect to a
part B rebatable drug that is described as currently in
shortage on the shortage list in effect under section
506E of the Federal Food, Drug, and Cosmetic Act or in
the case of a biosimilar biological product, when the
Secretary determines there are severe supply chain
disruptions.
``(4) Special treatment of certain drugs and exemption.--
``(A) Subsequently approved drugs.--In the case of
a part B rebatable drug first approved or licensed by
the Food and Drug Administration after March 1, 2021,
clause (i) of paragraph (3)(C) shall be applied as if
the term `payment amount benchmark quarter' were
defined under paragraph (3)(D) as the third full
calendar quarter after the day on which the drug was
first marketed and clause (ii) of paragraph (3)(C)
shall be applied as if the term `benchmark period CPI-
U' were defined under paragraph (3)(E) as if the
reference to `the last month of the calendar quarter
immediately prior to the calendar quarter beginning
October 1, 2021' under such paragraph were a reference
to `the first month of the first full calendar quarter
after the day on which the drug was first marketed'.
``(B) Timeline for provision of rebates for
subsequently approved drugs.--In the case of a part B
rebatable drug first approved or licensed by the Food
and Drug Administration after March 1, 2021, paragraph
(1)(B) shall be applied as if the reference to `July 1,
2023' under such paragraph were a reference to the
later of the 6th full calendar quarter after the day on
which the drug was first marketed or July 1, 2023.
``(D) Selected drugs.--In the case of a part B
rebatable drug that is a selected drug (as defined in
section 1192(c)) for a price applicability period (as
defined in section 1191(b)(2)), in the case such drug
is determined (pursuant to such section 1192(c)) to no
longer be a selected drug, beginning the first calendar
quarter after the price applicability period with
respect to such drug, clause (i) of paragraph (3)(C)
shall be applied as if the term `payment amount
benchmark quarter' were defined under paragraph (3)(D)
as the calendar quarter beginning January 1 of the last
year beginning during such price applicability period
with respect to such selected drug and clause (ii) of
paragraph (3)(C) shall be applied as if the term
`benchmark period CPI-U' were defined under paragraph
(3)(E) as if the reference to `the last month of the
calendar quarter immediately prior to the calendar
quarter beginning October 1, 2021' under such paragraph
were a reference to the March of the year preceding
such last year.
``(5) Application to beneficiary coinsurance.--In the case
of a part B rebatable drug, if the payment amount described in
paragraph (3)(A)(ii)(I) (or, in the case of a part B rebatable
drug that is a selected drug (as defined in section 1192(c),
the payment amount described in subsection (b)(1)(B) for such
drug) for a calendar quarter exceeds the inflation adjusted
payment for such quarter--
``(A) in computing the amount of any coinsurance
applicable under this part to an individual to whom
such drug is furnished, the computation of such
coinsurance shall be equal to 20 percent of the
inflation-adjusted payment amount determined under
paragraph (3)(C) for such part B rebatable drug; and
``(B) the amount of such coinsurance for such
calendar quarter, as computed under subparagraph (A),
shall be applied as a percent, as determined by the
Secretary, to the payment amount that would otherwise
apply under subparagraphs (B) or (C) of subsection
(b)(1).
``(6) Rebate deposits.--Amounts paid as rebates under
paragraph (1)(B) shall be deposited into the Federal
Supplementary Medical Insurance Trust Fund established under
section 1841.
``(7) Civil money penalty.--If a manufacturer of a part B
rebatable drug has failed to comply with the requirements under
paragraph (1)(B) for such drug for a calendar quarter, the
manufacturer shall be subject to, in accordance with a process
established by the Secretary pursuant to regulations, a civil
money penalty in an amount equal to at least 125 percent of the
amount specified in paragraph (3) for such drug for such
calendar quarter. The provisions of section 1128A (other than
subsections (a) (with respect to amounts of penalties or
additional assessments) and (b)) shall apply to a civil money
penalty under this paragraph in the same manner as such
provisions apply to a penalty or proceeding under section
1128A(a).''; and
(2) in subsection (i), as redesignated by paragraph (1)--
(A) in paragraph (4), by striking at the end
``and'';
(B) in paragraph (5), by striking at the end the
period and inserting a semicolon; and
(C) by adding at the end the following new
paragraphs:
``(6) the determination of units under subsection (h);
``(7) the determination of whether a drug is a part B
rebatable drug under subsection (h);
``(8) the calculation of the rebate amount under subsection
(h); and
``(9) the computation of coinsurance under subsection
(h)(5); and
``(10) the computation of amounts paid under section
1833(a)(1)(EE).''.
(b) Amounts Payable; Cost-Sharing.--Section 1833 of the Social
Security Act (42 U.S.C. 1395l) is amended--
(1) in subsection (a)(1)--
(A) in subparagraph (G), by inserting ``, subject
to subsection (i)(9),'' after ``the amounts paid'';
(B) in subparagraph (S), by striking ``with respect
to'' and inserting ``subject to subparagraph (EE), with
respect to'';
(C) by striking ``and (DD)'' and inserting
``(DD)''; and
(D) by inserting before the semicolon at the end
the following: ``, and (EE) with respect to a part B
rebatable drug (as defined in paragraph (2) of section
1847A(h)) for which the payment amount for a calendar
quarter under paragraph (3)(A)(ii)(I) of such section
(or, in the case of a part B rebatable drug that is a
selected drug (as defined in section 1192(c) for which,
the payment amount described in section 1847A(b)(1)(B))
for such drug for such quarter exceeds the inflation-
adjusted payment under paragraph (3)(A)(ii)(II) of such
section for such quarter, the amounts paid shall be
equal to the percent of the payment amount under
paragraph (3)(A)(ii)(I) of such section or section
1847A(b)(1)(B), as applicable, that equals the
difference between (i) 100 percent, and (ii) the
percent applied under section 1847A(h)(5)(B)'';
(2) in subsection (i), by adding at the end the following
new paragraph:
``(9) In the case of a part B rebatable drug (as defined in
paragraph (2) of section 1847A(h)) for which payment under this
subsection is not packaged into a payment for a service furnished on or
after July 1, 2023, under the revised payment system under this
subsection, in lieu of calculation of coinsurance and the amount of
payment otherwise applicable under this subsection, the provisions of
section 1847A(h)(5) and paragraph (1)(EE) of subsection (a), shall, as
determined appropriate by the Secretary, apply under this subsection in
the same manner as such provisions of section 1847A(h)(5) and
subsection (a) apply under such section and subsection.''; and
(3) in subsection (t)(8), by adding at the end the
following new subparagraph:
``(F) Part b rebatable drugs.--In the case of a
part B rebatable drug (as defined in paragraph (2) of
section 1847A(h), except if such drug does not have a
copayment amount as a result of application of
subparagraph (E)) for which payment under this part is
not packaged into a payment for a covered OPD service
(or group of services) furnished on or after July 1,
2023, and the payment for such drug under this
subsection is the same as the amount for a calendar
quarter under paragraph (3)(A)(ii)(I) of section
1847A(h), under the system under this subsection, in
lieu of calculation of the copayment amount and the
amount of payment otherwise applicable under this
subsection (other than the application of the
limitation described in subparagraph (C)), the
provisions of section 1847A(h)(5) and paragraph (1)(EE)
of subsection (a), shall, as determined appropriate by
the Secretary, apply under this subsection in the same
manner as such provisions of section 1847A(h)(5) and
subsection (a) apply under such section and
subsection.''.
(c) Conforming Amendments.--
(1) To part b asp calculation.--Section 1847A(c)(3) of the
Social Security Act (42 U.S.C. 1395w-3a(c)(3)) is amended by
inserting ``subsection (h) or'' before ``section 1927''.
(2) Excluding part b drug inflation rebate from best
price.--Section 1927(c)(1)(C)(ii)(I) of the Social Security Act
(42 U.S.C. 1396r-8(c)(1)(C)(ii)(I)) is amended by inserting
``or section 1847A(h)'' after ``this section''.
(3) Coordination with medicaid rebate information
disclosure.--Section 1927(b)(3)(D)(i) of the Social Security
Act (42 U.S.C. 1396r-8(b)(3)(D)(i)) is amended by inserting
``and the rebate'' after ``the payment amount''.
(4) Excluding part b drug inflation rebates from average
manufacturer price.--Section 1927(k)(1)(B)(i) of the Social
Security Act (42 U.S.C. 1396r-8(k)(1)(B)(i)), as previously
amended, is further amended--
(A) in subclause (IV), by striking ``and'';
(B) in subclause (V), by striking the period at the
end and inserting a semicolon; and
(C) by adding at the end the following new
subclause:
``(VI) rebates paid by
manufacturers under section 1847A(h);
and''.
(d) Funding.--In addition to amounts otherwise available, there are
appropriated to the Centers for Medicare & Medicaid Services, out of
any money in the Treasury not otherwise appropriated, $12,500,000 for
fiscal year 2022 and $7,500,000 for each of fiscal years 2023 through
2031, to remain available until expended, to carry out the provisions
of, including the amendments made by, this section.
SEC. 139102. MEDICARE PART D REBATE BY MANUFACTURERS.
(a) In General.--Part D of title XVIII of the Social Security Act
is amended by inserting after section 1860D-14A (42 U.S.C. 1395w-114a)
the following new section:
``SEC. 1860D-14B. MANUFACTURER REBATE FOR CERTAIN DRUGS WITH PRICES
INCREASING FASTER THAN INFLATION.
``(a) Requirements.--
``(1) Secretarial provision of information.--Not later than
9 months after the end of each applicable year (as defined in
subsection (g)(7)), subject to paragraph (3), the Secretary
shall, for each part D rebatable drug, report to each
manufacturer of such part D rebatable drug the following for
such year:
``(A) The amount (if any) of the excess annual
manufacturer price increase described in subsection
(b)(1)(A)(ii) for each dosage form and strength with
respect to such drug and year.
``(B) The rebate amount specified under subsection
(b) for each dosage form and strength with respect to
such drug and year.
``(2) Manufacturer requirements.--For each applicable year,
the manufacturer of a part D rebatable drug, for each dosage
form and strength with respect to such drug, not later than 30
days after the date of receipt from the Secretary of the
information described in paragraph (1) for such year, shall
provide to the Secretary a rebate that is equal to the amount
specified in subsection (b) for such dosage form and strength
with respect to such drug for such year.
``(3) Transition rule for reporting.--The Secretary may,
for each rebatable covered part D drug, delay the timeframe for
reporting the information and rebate amount described in
subparagraphs (A) and (B) of such paragraph for the applicable
year of 2023 until not later than September 30, 2025.
``(b) Rebate Amount.--
``(1) In general.--
``(A) Calculation.--For purposes of this section,
the amount specified in this subsection for a dosage
form and strength with respect to a part D rebatable
drug and applicable year is, subject to subparagraph
(C), paragraph (5)(B), and paragraph (6), the amount
equal to the product of--
``(i) subject to subparagraph (B) of this
paragraph, the total number of units that are
used to calculate the average manufacturer
price of such dosage form and strength with
respect to such part D rebatable drug, as
reported by the manufacturer of such drug under
section 1927 for each month, with respect to
such year; and
``(ii) the amount (if any) by which--
``(I) the annual manufacturer price
(as determined in paragraph (2)) paid
for such dosage form and strength with
respect to such part D rebatable drug
for the year; exceeds
``(II) the inflation-adjusted
payment amount determined under
paragraph (3) for such dosage form and
strength with respect to such part D
rebatable drug for the year.
``(B) Excluded units.--For purposes of subparagraph
(A)(i), the Secretary shall exclude from the total
number of units for a dosage form and strength with
respect to a part D rebatable drug, with respect to an
applicable year, the following:
``(i) Units of each dosage form and
strength of such part D rebatable drug for
which payment was made under a State plan under
title XIX (or waiver of such plan), as reported
by States under section 1927(b)(2)(A).
``(ii) Units of each dosage form and
strength of such part D rebatable drug for
which a rebate is paid under section 1847A(h).
``(C) Exemption for shortages and severe supply
chain disruptions.--The Secretary shall reduce or waive
the amount under subparagraph (A) with respect to a
part D rebatable drug that is described as currently in
shortage on the shortage list in effect under section
506E of the Federal Food, Drug, and Cosmetic Act or in
the case of a generic drug, when the Secretary
determines there are severe supply chain disruptions.
``(2) Determination of annual manufacturer price.--The
annual manufacturer price determined under this paragraph for a
dosage form and strength, with respect to a part D rebatable
drug and an applicable year, is the sum of the products of--
``(A) the average manufacturer price (as defined in
subsection (g)(6)) of such dosage form and strength, as
calculated for a unit of such drug, with respect to
each of the calendar quarters of such year; and
``(B) the ratio of--
``(i) the total number of units of such
dosage form and strength reported under section
1927 with respect to each such calendar quarter
of such year; to
``(ii) the total number of units of such
dosage form and strength reported under section
1927 with respect to such year, as determined
by the Secretary.
``(3) Determination of inflation-adjusted payment amount.--
The inflation-adjusted payment amount determined under this
paragraph for a dosage form and strength with respect to a part
D rebatable drug for an applicable year, subject to paragraph
(5), is--
``(A) the benchmark year manufacturer price
determined under paragraph (4) for such dosage form and
strength with respect to such drug and year; increased
by
``(B) the percentage by which the applicable year
CPI-U (as defined in subsection (g)(5)) for the year
exceeds the benchmark period CPI-U (as defined in
subsection (g)(4)).
``(4) Determination of benchmark year manufacturer price.--
The benchmark year manufacturer price determined under this
paragraph for a dosage form and strength, with respect to a
part D rebatable drug and an applicable year, is the sum of the
products of--
``(A) the average manufacturer price (as defined in
subsection (g)(6)) of such dosage form and strength, as
calculated for a unit of such drug, with respect to
each of the calendar quarters of the payment amount
benchmark year (as defined in subsection (g)(3)); and
``(B) the ratio of--
``(i) the total number of units reported
under section 1927 of such dosage form and
strength with respect to each such calendar
quarter of such payment amount benchmark year;
to
``(ii) the total number of units reported
under section 1927 of such dosage form and
strength with respect to such payment amount
benchmark year.
``(5) Special treatment of certain drugs and exemption.--
``(A) Subsequently approved drugs.--In the case of
a part D rebatable drug first approved or licensed by
the Food and Drug Administration after October 1, 2021,
subparagraphs (A) and (B) of paragraph (4) shall be
applied as if the term `payment amount benchmark year'
were defined under subsection (g)(3) as the first
calendar year beginning after the day on which the drug
was first marketed by any manufacturer and subparagraph
(B) of paragraph (3) shall be applied as if the term
`benchmark period CPI-U' were defined under subsection
(g)(4) as if the reference to `the month immediately
prior to October 2021' under such subsection were a
reference to `January of the first year beginning after
the date on which the drug was first marketed by any
manufacturer'.
``(B) Treatment of new formulations.--
``(i) In general.--In the case of a part D
rebatable drug that is a line extension of a
part D rebatable drug that is an oral solid
dosage form, the Secretary shall establish a
formula for determining the rebate amount under
paragraph (1) and the inflation adjusted
payment amount under paragraph (3) with respect
to such part D rebatable drug and an applicable
year, consistent with the formula applied under
subsection (c)(2)(C) of section 1927 for
determining a rebate obligation for a rebate
period under such section.
``(ii) Line extension defined.--In this
subparagraph, the term `line extension' means,
with respect to a part D rebatable drug, a new
formulation of the drug, such as an extended
release formulation, but does not include an
abuse-deterrent formulation of the drug (as
determined by the Secretary), regardless of
whether such abuse-deterrent formulation is an
extended release formulation.
``(C) Selected drugs.--In the case of a part D
rebatable drug that is a selected drug (as defined in
section 1192(c)) for a price applicability period (as
defined in section 1191(b)(2)), in the case such drug
is determined (pursuant to such section 1192(c)) to no
longer be a selected drug, for each applicable year
beginning after the price applicability period with
respect to such drug, subparagraphs (A) and (B) of
paragraph (4) shall be applied as if the term `payment
amount benchmark year' were defined under subsection
(g)(3) as the last year beginning during such price
applicability period with respect to such selected drug
and subparagraph (B) of paragraph (3) shall be applied
as if the term `benchmark period CPI-U' were defined
under subsection (g)(4) as if the reference to `the
month immediately prior to October 1, 2021' under such
subsection were a reference to January of the last year
beginning during such price applicability period with
respect to such drug.
``(6) Reconciliation in case of revised amp reports.--The
Secretary shall provide for a method and process under which,
in the case of a manufacturer of a part D rebatable drug that
submits revisions to information submitted under section 1927
by the manufacturer with respect to such drug, the Secretary
determines, pursuant to such revisions, adjustments, if any, to
the calculation of the amount specified in this subsection for
a dosage form and strength with respect to such part D
rebatable drug and an applicable year and reconciles any
overpayments or underpayments in amounts paid as rebates under
this subsection. Any identified underpayment shall be rectified
by the manufacturer not later than 30 days after the date of
receipt from the Secretary of information on such underpayment.
``(c) Rebate Deposits.--Amounts paid as rebates under subsection
(b) shall be deposited into the Medicare Prescription Drug Account in
the Federal Supplementary Medical Insurance Trust Fund established
under section 1841.
``(d) Information.--For purposes of carrying out this section, the
Secretary shall use information submitted by manufacturers under
section 1927(b)(3) and information submitted by States under section
1927(b)(2)(A).
``(e) Civil Money Penalty.--If a manufacturer of a part D rebatable
drug has failed to comply with the requirement under subsection (a)(2)
with respect to such drug for an applicable year, the manufacturer
shall be subject to, in accordance with a process established by the
Secretary pursuant to regulations, a civil money penalty in an amount
equal to 125 percent of the amount specified in subsection (b) for such
drug for such year. The provisions of section 1128A (other than
subsections (a) (with respect to amounts of penalties or additional
assessments) and (b)) shall apply to a civil money penalty under this
subsection in the same manner as such provisions apply to a penalty or
proceeding under section 1128A(a).
``(f) No Administrative or Judicial Review.--There shall be no
administrative or judicial review of the following:
``(1) The determination of units under this section.
``(2) The determination of whether a drug is a part D
rebatable drug under this section.
``(3) The calculation of the rebate amount under this
section.
``(g) Definitions.--In this section:
``(1) Part d rebatable drug.--
``(A) In general.--The term `part D rebatable drug'
means a drug or biological that would (without
application of this section) be a covered part D drug,
except such term shall, with respect to an applicable
year, not include such a drug or biological if the
average annual total cost under this part for such year
per individual who uses such a drug or biological, as
determined by the Secretary, is less than, subject to
subparagraph (B), $100, as determined by the Secretary
using the most recent data available or, if data is not
available, as estimated by the Secretary.
``(B) Increase.--The dollar amount applied under
subparagraph (A)--
``(i) for 2024, shall be the dollar amount
specified under such subparagraph for 2023,
increased by the percentage increase in the
consumer price index for all urban consumers
(United States city average) for the 12-month
period beginning with January of 2023; and
``(ii) for a subsequent year, shall be the
dollar amount specified in this subparagraph
for the previous year, increased by the
percentage increase in the consumer price index
for all urban consumers (United States city
average) for the 12-month period beginning with
January of the previous year.
Any dollar amount specified under this subparagraph
that is not a multiple of $10 shall be rounded to the
nearest multiple of $10.
``(2) Unit.--The term `unit' means, with respect to a part
D rebatable drug, the lowest dispensable amount (such as a
capsule or tablet, milligram of molecules, or grams) of the
part D rebatable drug, as reported under section 1927.
``(3) Payment amount benchmark year.--The term `payment
amount benchmark year' means the year ending in the month
immediately prior to October 1, 2021.
``(4) Benchmark period cpi-u.--The term `benchmark period
CPI-U' means the consumer price index for all urban consumers
(United States city average) for the month immediately prior to
October 2021.
``(5) Applicable year cpi-u.--The term `applicable year
CPI-U' means, with respect to an applicable year, the consumer
price index for all urban consumers (United States city
average) for January of such year.
``(6) Average manufacturer price.--The term `average
manufacturer price' has the meaning, with respect to a part D
rebatable drug of a manufacturer, given such term in section
1927(k)(1), with respect to a covered outpatient drug of a
manufacturer for a rebate period under section 1927.
``(7) Applicable year.--The term `applicable year' means a
calendar year beginning with 2023.
``(h) Implementation for 2023 and 2024.--Notwithstanding any other
provision of this section, the Secretary shall implement this section
for 2023 and 2024 by program instruction or otherwise.''.
(b) Conforming Amendments.--
(1) To part b asp calculation.--Section 1847A(c)(3) of the
Social Security Act (42 U.S.C. 1395w-3a(c)(3)), as amended by
section 139101(c)(1), is further amended by striking
``subsection (h) or section 1927'' and inserting ``subsection
(h), section 1927, or section 1860D-14B''.
(2) Excluding part d drug inflation rebate from best
price.--Section 1927(c)(1)(C)(ii)(I) of the Social Security Act
(42 U.S.C. 1396r-8(c)(1)(C)(ii)(I)), as amended by section
139101(c)(2), is further amended by striking ``or section
1847A(h)'' and inserting ``, section 1847A(h), or section
1860D-14B''.
(3) Coordination with medicaid rebate information
disclosure.--Section 1927(b)(3)(D)(i) of the Social Security
Act (42 U.S.C. 1396r-8(b)(3)(D)(i)), as amended by section
139101(c)(3), is further amended by striking ``or to carry out
section 1847B'' and inserting ``or to carry out section 1847B
or section 1860D-14B''.
(4) Excluding part d drug inflation rebates from average
manufacturer price.--Section 1927(k)(1)(B)(i) of the Social
Security Act (42 U.S.C. 1396r-8(k)(1)(B)(i)), as previously
amended, is further amended by adding at the end the following
new subclause:
``(VII) rebates paid by
manufacturers under section 1860D-
14B.''.
(c) Funding.--In addition to amounts otherwise available, there are
appropriated to the Centers for Medicare & Medicaid Services, out of
any money in the Treasury not otherwise appropriated, $12,500,000 for
fiscal year 2022 and $7,500,000 for each of fiscal years 2023 through
2031, to remain available until expended, to carry out the provisions
of, including the amendments made by, this section.
PART 3--PART D IMPROVEMENTS AND MAXIMUM OUT-OF-POCKET CAP FOR MEDICARE
BENEFICIARIES
SEC. 139201. MEDICARE PART D BENEFIT REDESIGN.
(a) Benefit Structure Redesign.--Section 1860D-2(b) of the Social
Security Act (42 U.S.C. 1395w-102(b)) is amended--
(1) in paragraph (2)--
(A) in subparagraph (A), in the matter preceding
clause (i), by inserting ``for a year preceding 2024
and for costs above the annual deductible specified in
paragraph (1) and up to the annual out-of-pocket
threshold specified in paragraph (4)(B) for 2024 and
each subsequent year'' after ``paragraph (3)'';
(B) in subparagraph (C)--
(i) in clause (i), in the matter preceding
subclause (I), by inserting ``for a year
preceding 2024,'' after ``paragraph (4),''; and
(ii) in clause (ii)(III), by striking ``and
each subsequent year'' and inserting ``through
2023''; and
(C) in subparagraph (D)--
(i) in clause (i)--
(I) in the matter preceding
subclause (I), by inserting ``for a
year preceding 2024,'' after
``paragraph (4),''; and
(II) in subclause (I)(bb), by
striking ``a year after 2018'' and
inserting ``each of years 2019 through
2023''; and
(ii) in clause (ii)(V), by striking ``2019
and each subsequent year'' and inserting ``each
of years 2019 through 2023'';
(2) in paragraph (3)(A)--
(A) in the matter preceding clause (i), by
inserting ``for a year preceding 2024,'' after ``and
(4),''; and
(B) in clause (ii), by striking ``for a subsequent
year'' and inserting ``for each of years 2007 through
2023''; and
(3) in paragraph (4)--
(A) in subparagraph (A)--
(i) in clause (i)--
(I) by redesignating subclauses (I)
and (II) as items (aa) and (bb),
respectively, and moving the margin of
each such redesignated item 2 ems to
the right;
(II) in the matter preceding item
(aa), as redesignated by subclause (I),
by striking ``is equal to the greater
of--'' and inserting ``is equal to--
``(I) for a year preceding 2024,
the greater of--'';
(III) by striking the period at the
end of item (bb), as redesignated by
subclause (I), and inserting ``; and'';
and
(IV) by adding at the end the
following:
``(II) for 2024 and each succeeding
year, $0.''; and
(ii) in clause (ii)--
(I) by striking ``clause (i)(I)''
and inserting ``clause (i)(I)(aa)'';
and
(II) by adding at the end the
following new sentence: ``The Secretary
shall continue to calculate the dollar
amounts specified in clause (i)(I)(aa),
including with the adjustment under
this clause, after 2023 for purposes of
section 1860D-14(a)(1)(D)(iii).'';
(B) in subparagraph (B)--
(i) in clause (i)--
(I) in subclause (V), by striking
``or'' at the end;
(II) in subclause (VI)--
(aa) by striking ``for a
subsequent year'' and inserting
``for each of years 2021
through 2023''; and
(bb) by striking the period
at the end and inserting a
semicolon; and
(III) by adding at the end the
following new subclauses:
``(VII) for 2024, is equal to
$2,000; or
``(VIII) for a subsequent year, is
equal to the amount specified in this
subparagraph for the previous year,
increased by the annual percentage
increase described in paragraph (6) for
the year involved.''; and
(ii) in clause (ii), by striking ``clause
(i)(II)'' and inserting ``clause (i)'';
(C) in subparagraph (C)(i), by striking ``and for
amounts'' and inserting ``and, for a year preceding
2024, for amounts''; and
(D) in subparagraph (E), by striking ``In
applying'' and inserting ``For each of years 2011
through 2023, in applying''.
(b) Reinsurance Payment Amount.--Section 1860D-15(b) of the Social
Security Act (42 U.S.C. 1395w-115(b)) is amended--
(1) in paragraph (1)--
(A) by striking ``equal to 80 percent'' and
inserting ``equal to--
``(A) for a year preceding 2024, 80 percent'';
(B) in subparagraph (A), as added by subparagraph
(A), by striking the period at the end and inserting
``; and''; and
(C) by adding at the end the following new
subparagraph:
``(B) for 2024 and each subsequent year, the sum
of--
``(i) an amount equal to 20 percent of such
allowable reinsurance costs attributable to
that portion of gross prescription drug costs
as specified in paragraph (3) incurred in the
coverage year after such individual has
incurred costs that exceed the annual out-of-
pocket threshold specified in section 1860D-
2(b)(4)(B) with respect to applicable drugs (as
defined in section 1860D-14C(g)(2)); and
``(ii) an amount equal to 40 percent of
such allowable reinsurance costs attributable
to that portion of gross prescription drug
costs as specified in paragraph (3) incurred in
the coverage year after such individual has
incurred costs that exceed the annual out-of-
pocket threshold specified in section 1860D-
2(b)(4)(B) with respect to covered part D drugs
that are not applicable drugs (as so
defined).'';
(2) in paragraph (2)--
(A) by striking ``COSTS.--For purposes'' and
inserting ``Costs.--
``(A) In general.--Subject to subparagraph (B), for
purposes''; and
(B) by adding at the end the following new
subparagraph:
``(B) Inclusion of manufacturer discounts on
applicable drugs.--For purposes of applying
subparagraph (A), the term `allowable reinsurance
costs' shall include the portion of the negotiated
price (as defined in section 1860D-14C(g)(6)) of an
applicable drug (as defined in section 1860D-14C(g)(2))
that was paid by a manufacturer under the manufacturer
discount program under section 1860D-14C.''; and
(3) in paragraph (3)--
(A) in the first sentence, by striking ``For
purposes'' and inserting ``Subject to paragraph (2)(B),
for purposes''; and
(B) in the second sentence, by inserting ``(or,
with respect to 2024 and subsequent years, in the case
of an applicable drug, as defined in section 1860D-
14C(g)(2), by a manufacturer)'' after ``by the
individual or under the plan''.
(c) Reduced Cost-sharing; Beneficiary Premium Percentage.--
(1) Cost-sharing.--
(A) In general.--Section 1860D-2(b)(2)(A) of the
Social Security Act (42 U.S.C. 1395w-102(b)(2)(A)) is
amended--
(i) in the subparagraph header, by striking
``25 percent coinsurance'' and inserting
``Coinsurance'';
(ii) in clause (i), by inserting ``(or, for
2024 and each subsequent year, 23 percent)''
after ``25 percent''; and
(iii) in clause (ii), by inserting ``(or,
for 2024 and each subsequent year, 23
percent)'' after ``25 percent''.
(B) Conforming amendment.--Section 1860D-
14(a)(2)(D) of the Social Security Act (42 U.S.C.
1395w-114(a)(2)(D)) is amended by inserting ``(or, for
2024 and each subsequent year, instead of coinsurance
of `23 percent')'' after ``instead of coinsurance of
`25 percent'''.
(2) Beneficiary premium percentage.--
(A) In general.--Section 1860D-13(a)(3)(A) of the
Social Security Act (42 U.S.C. 1395w-113(a)(3)(A)) is
amended by inserting ``(or, for 2024 and each
subsequent year, 23.5 percent)'' after ``25.5
percent''.
(B) Conforming amendments.--
(i) Section 1860D-11(g)(6) of the Social
Security Act (42 U.S.C. 1395w-111(g)(6)) is
amended by inserting ``(or, for 2024 and each
subsequent year, 23.5 percent)'' after ``25.5
percent''.
(ii) Section 1860D-13(a)(7)(B)(i) of the
Social Security Act (42 U.S.C. 1395w-
113(a)(7)(B)(i)) is amended--
(I) in subclause (I), by inserting
``(or, for 2024 and each subsequent
year, 23.5 percent)'' after ``25.5
percent''; and
(II) in subclause (II), by
inserting ``(or, for 2024 and each
subsequent year, 23.5 percent)'' after
``25.5 percent''.
(iii) Section 1860D-15(a) of the Social
Security Act (42 U.S.C. 1395w-115(a)) is
amended by inserting ``(or, for 2024 and each
subsequent year, 76.5 percent)'' after ``74.5
percent''.
(d) Manufacturer Discount Program.--
(1) In general.--Part D of title XVIII of the Social
Security Act (42 U.S.C. 1395w-101 through 42 U.S.C. 1395w-153),
as amended by section 139102, is further amended by inserting
after section 1860D-14B the following new sections:
``SEC. 1860D-14C. MANUFACTURER DISCOUNT PROGRAM.
``(a) Establishment.--The Secretary shall establish a manufacturer
discount program (in this section referred to as the `program'). Under
the program, the Secretary shall enter into agreements described in
subsection (b) with manufacturers and provide for the performance of
the duties described in subsection (c). The Secretary shall establish a
model agreement for use under the program by not later than January 1,
2023, in consultation with manufacturers, and allow for comment on such
model agreement.
``(b) Terms of Agreement.--
``(1) In general.--
``(A) Agreement.--An agreement under this section
shall require the manufacturer to provide, in
accordance with this section, discounted prices for
applicable drugs of the manufacturer that are dispensed
to applicable beneficiaries on or after January 1,
2024.
``(B) Clarification.--Nothing in this section shall
be construed as affecting--
``(i) the application of a coinsurance of
23 percent of the negotiated price, as applied
under paragraph (2)(A) of section 1860D-2(b),
for costs described in such paragraph; or
``(ii) the application of the copayment
amount described in paragraph (4)(A) of such
section, with respect to costs described in
such paragraph.
``(C) Timing of agreement.--
``(i) Special rule for 2024.--In order for
an agreement with a manufacturer to be in
effect under this section with respect to the
period beginning on January 1, 2024, and ending
on December 31, 2024, the manufacturer shall
enter into such agreement not later than 30
days after the date of the establishment of a
model agreement under subsection (a).
``(ii) 2025 and subsequent years.--In order
for an agreement with a manufacturer to be in
effect under this section with respect to plan
year 2025 or a subsequent plan year, the
manufacturer shall enter into such agreement
not later than a calendar quarter or semi-
annual deadline established by the Secretary.
``(2) Provision of appropriate data.--Each manufacturer
with an agreement in effect under this section shall collect
and have available appropriate data, as determined by the
Secretary, to ensure that it can demonstrate to the Secretary
compliance with the requirements under the program.
``(3) Compliance with requirements for administration of
program.--Each manufacturer with an agreement in effect under
this section shall comply with requirements imposed by the
Secretary or a third party with a contract under subsection
(d)(3), as applicable, for purposes of administering the
program, including any determination under subparagraph (A) of
subsection (c)(1) or procedures established under such
subsection (c)(1).
``(4) Length of agreement.--
``(A) In general.--An agreement under this section
shall be effective for an initial period of not less
than 12 months and shall be automatically renewed for a
period of not less than 1 year unless terminated under
subparagraph (B).
``(B) Termination.--
``(i) By the secretary.--The Secretary
shall provide for termination of an agreement
under this section for a knowing and willful
violation of the requirements of the agreement
or other good cause shown. Such termination
shall not be effective earlier than 30 days
after the date of notice to the manufacturer of
such termination. The Secretary shall provide,
upon request, a manufacturer with a hearing
concerning such a termination, and such hearing
shall take place prior to the effective date of
the termination with sufficient time for such
effective date to be repealed if the Secretary
determines appropriate.
``(ii) By a manufacturer.--A manufacturer
may terminate an agreement under this section
for any reason. Any such termination shall be
effective, with respect to a plan year--
``(I) if the termination occurs
before January 31 of a plan year, as of
the day after the end of the plan year;
and
``(II) if the termination occurs on
or after January 31 of a plan year, as
of the day after the end of the
succeeding plan year.
``(iii) Effectiveness of termination.--Any
termination under this subparagraph shall not
affect discounts for applicable drugs of the
manufacturer that are due under the agreement
before the effective date of its termination.
``(iv) Notice to third party.--The
Secretary shall provide notice of such
termination to a third party with a contract
under subsection (d)(3) within not less than 30
days before the effective date of such
termination.
``(c) Duties Described.--The duties described in this subsection
are the following:
``(1) Administration of program.--Administering the
program, including--
``(A) the determination of the amount of the
discounted price of an applicable drug of a
manufacturer;
``(B) the establishment of procedures to ensure
that, not later than the applicable number of calendar
days after the dispensing of an applicable drug by a
pharmacy or mail order service, the pharmacy or mail
order service is reimbursed for an amount equal to the
difference between--
``(i) the negotiated price of the
applicable drug; and
``(ii) the discounted price of the
applicable drug;
``(C) the establishment of procedures to ensure
that the discounted price for an applicable drug under
this section is applied before any coverage or
financial assistance under other health benefit plans
or programs that provide coverage or financial
assistance for the purchase or provision of
prescription drug coverage on behalf of applicable
beneficiaries as specified by the Secretary; and
``(D) providing a reasonable dispute resolution
mechanism to resolve disagreements between
manufacturers, applicable beneficiaries, and the third
party with a contract under subsection (d)(3).
``(2) Monitoring compliance.--
``(A) In general.--The Secretary shall monitor
compliance by a manufacturer with the terms of an
agreement under this section.
``(B) Notification.--If a third party with a
contract under subsection (d)(3) determines that the
manufacturer is not in compliance with such agreement,
the third party shall notify the Secretary of such
noncompliance for appropriate enforcement under
subsection (e).
``(3) Collection of data from prescription drug plans and
ma-pd plans.--The Secretary may collect appropriate data from
prescription drug plans and MA-PD plans in a timeframe that
allows for discounted prices to be provided for applicable
drugs under this section.
``(d) Administration.--
``(1) In general.--Subject to paragraph (2), the Secretary
shall provide for the implementation of this section, including
the performance of the duties described in subsection (c).
``(2) Limitation.--In providing for the implementation of
this section, the Secretary shall not receive or distribute any
funds of a manufacturer under the program.
``(3) Contract with third parties.--The Secretary shall
enter into a contract with 1 or more third parties to
administer the requirements established by the Secretary in
order to carry out this section. At a minimum, the contract
with a third party under the preceding sentence shall require
that the third party--
``(A) receive and transmit information between the
Secretary, manufacturers, and other individuals or
entities the Secretary determines appropriate;
``(B) receive, distribute, or facilitate the
distribution of funds of manufacturers to appropriate
individuals or entities in order to meet the
obligations of manufacturers under agreements under
this section;
``(C) provide adequate and timely information to
manufacturers, consistent with the agreement with the
manufacturer under this section, as necessary for the
manufacturer to fulfill its obligations under this
section; and
``(D) permit manufacturers to conduct periodic
audits, directly or through contracts, of the data and
information used by the third party to determine
discounts for applicable drugs of the manufacturer
under the program.
``(4) Performance requirements.--The Secretary shall
establish performance requirements for a third party with a
contract under paragraph (3) and safeguards to protect the
independence and integrity of the activities carried out by the
third party under the program under this section.
``(5) Implementation.--The Secretary shall implement the
program under this section for 2024 and 2025 by program
instruction or otherwise.
``(e) Enforcement.--
``(1) Audits.--Each manufacturer with an agreement in
effect under this section shall be subject to periodic audit by
the Secretary.
``(2) Civil money penalty.--
``(A) In general.--A manufacturer that fails to
provide discounted prices for applicable drugs of the
manufacturer dispensed to applicable beneficiaries in
accordance with such agreement shall be subject to a
civil money penalty for each such failure in an amount
the Secretary determines is equal to the sum of--
``(i) the amount that the manufacturer
would have paid with respect to such discounts
under the agreement, which will then be used to
pay the discounts which the manufacturer had
failed to provide; and
``(ii) 25 percent of such amount.
``(B) Application.--The provisions of section 1128A
(other than subsections (a) and (b)) shall apply to a
civil money penalty under this paragraph in the same
manner as such provisions apply to a penalty or
proceeding under section 1128A(a).
``(f) Clarification Regarding Availability of Other Covered Part D
Drugs.--Nothing in this section shall prevent an applicable beneficiary
from purchasing a covered part D drug that is not an applicable drug
(including a generic drug or a drug that is not on the formulary of the
prescription drug plan or MA-PD plan that the applicable beneficiary is
enrolled in).
``(g) Definitions.--In this section:
``(1) Applicable beneficiary.--The term `applicable
beneficiary' means an individual who, on the date of dispensing
a covered part D drug--
``(A) is enrolled in a prescription drug plan or an
MA-PD plan;
``(B) is not enrolled in a qualified retiree
prescription drug plan; and
``(C) has incurred costs, as determined in
accordance with section 1860D-2(b)(4)(C) as if clause
(iii) of such section included a reference to costs
reimbursed through insurance, a group health plan, or
certain other third-party payment arrangements, for
covered part D drugs in the year that exceed--
``(i) in the case of an individual not
described in clause (ii) or (iii), the annual
deductible for such year, as specified in
section 1860D-2(b)(1);
``(ii) in the case of a subsidy eligible
individual described in section 1860D-14(a)(1),
the annual deductible for such year, as
specified in subparagraph (B) of such section;
and
``(iii) in the case of a subsidy eligible
individual described in section 1860D-14(a)(2),
the annual deductible for such year, as
specified in subparagraph (B) of such section.
``(2) Applicable drug.--The term `applicable drug', with
respect to an applicable beneficiary--
``(A) means a covered part D drug--
``(i) approved under a new drug application
under section 505(c) of the Federal Food, Drug,
and Cosmetic Act or, in the case of a biologic
product, licensed under section 351 of the
Public Health Service Act; and
``(ii)(I) if the PDP sponsor of the
prescription drug plan or the MA organization
offering the MA-PD plan uses a formulary, which
is on the formulary of the prescription drug
plan or MA-PD plan that the applicable
beneficiary is enrolled in;
``(II) if the PDP sponsor of the
prescription drug plan or the MA organization
offering the MA-PD plan does not use a
formulary, for which benefits are available
under the prescription drug plan or MA-PD plan
that the applicable beneficiary is enrolled in;
or
``(III) is provided through an exception or
appeal; and
``(B) does not include a selected drug (as referred
to under section 1192(c)) during a price applicability
period (as defined in section 1191(b)(2)) with respect
to such drug.
``(3) Applicable number of calendar days.--The term
`applicable number of calendar days' means--
``(A) with respect to claims for reimbursement
submitted electronically, 14 days; and
``(B) with respect to claims for reimbursement
submitted otherwise, 30 days.
``(4) Discounted price.--
``(A) In general.--The term `discounted price'
means, subject to subparagraphs (B) and (C), with
respect to an applicable drug of a manufacturer
dispensed during a year to an applicable beneficiary--
``(i) who has not incurred costs, as
determined in accordance with section 1860D-
2(b)(4)(C), for covered part D drugs in the
year that are equal to or exceed the annual
out-of-pocket threshold specified in section
1860D-2(b)(4)(B)(i) for the year, 90 percent of
the negotiated price of such drug; and
``(ii) who has incurred such costs, as so
determined, in the year that are equal to or
exceed such threshold for the year, 80 percent
of the negotiated price of such drug.
``(B) Phase-in for certain drugs dispensed to lis
beneficiaries.--
``(i) In general.--In the case of an
applicable drug of a specified manufacturer (as
defined in clause (ii)) that is marketed as of
the date of enactment of this subparagraph and
dispensed for an applicable beneficiary who is
a subsidy eligible individual (as defined in
section 1860D-14(a)(3)), the term `discounted
price' means the specified LIS percent (as
defined in clause (iii)) of the negotiated
price of the applicable drug of the
manufacturer.
``(ii) Specified manufacturer.--
``(I) In general.--In this
subparagraph, subject to subclause
(II), the term `specified manufacturer'
means a manufacturer of an applicable
drug for which, in 2021--
``(aa) the manufacturer had
a coverage gap discount
agreement under section 1860D-
14A;
``(bb) the total
expenditures for all of the
specified drugs of the
manufacturer covered by such
agreement or agreements for
such year and covered under
this part during such year
represented less than 1.0
percent of the total
expenditures under this part
for all covered Part D drugs
during such year; and
``(cc) the total
expenditures for all of the
specified drugs of the
manufacturer that are single
source drugs and biological
products covered under part B
during such year represented
less than 1.0 percent of the
total expenditures under part B
for all drugs or biological
products covered under such
part during such year.
``(II) Specified drugs.--
``(aa) In general.--For
purposes of this clause, the
term `specified drug' means,
with respect to a specified
manufacturer, for 2021, an
applicable drug that is
produced, prepared, propagated,
compounded, converted, or
processed by the manufacturer.
``(bb) Aggregation rule.--
All persons treated as a single
employer under subsection (a)
or (b) of section 52 of the
Internal Revenue Code of 1986
shall be treated as one
manufacturer for purposes of
this subparagraph. For purposes
of making a determination
pursuant to the previous
sentence, an agreement under
this section shall require that
a manufacturer provide and
attest to such information as
specified by the Secretary as
necessary.
``(III) Limitation.--The term
`specified manufacturer' shall not
include a manufacturer described in
subclause (I) if such manufacturer is
acquired after 2021 by another
manufacturer that is not a specified
manufacturer, effective at the
beginning of the plan year immediately
following such acquisition or, in the
case of an acquisition before 2024,
effective January 1, 2024.
``(iii) Specified lis percent.--In this
subparagraph, the `specified LIS percent'
means, with respect to a year--
``(I) for an applicable drug
dispensed for an applicable beneficiary
described in clause (i) who has not
incurred costs, as determined in
accordance with section 1860D-
2(b)(4)(C), for covered part D drugs in
the year that are equal to or exceed
the annual out-of-pocket threshold
specified in section 1860D-
2(b)(4)(B)(i) for the year--
``(aa) for 2024, 99
percent;
``(bb) for 2025, 98
percent;
``(cc) for 2026, 95
percent;
``(dd) for 2027, 92
percent; and
``(ee) for 2028 and each
subsequent year, 90 percent;
and
``(II) for an applicable drug
dispensed for an applicable beneficiary
described in clause (i) who has
incurred costs, as determined in
accordance with section 1860D-
2(b)(4)(C), for covered part D drugs in
the year that are equal to or exceed
the annual out-of-pocket threshold
specified in section 1860D-
2(b)(4)(B)(i) for the year--
``(aa) for 2024, 99
percent;
``(bb) for 2025, 98
percent;
``(cc) for 2026, 95
percent;
``(dd) for 2027, 92
percent;
``(ee) for 2028, 90
percent;
``(ff) for 2029, 85
percent; and
``(gg) for 2030 and each
subsequent year, 80 percent.
``(C) Phase-in for specified small manufacturers.--
``(i) In general.--In the case of an
applicable drug of a specified small
manufacturer (as defined in clause (ii)) that
is marketed as of the date of enactment of this
subparagraph and dispensed for an applicable
beneficiary, the term `discounted price' means
the specified small manufacturer percent (as
defined in clause (iii)) of the negotiated
price of the applicable drug of the
manufacturer.
``(ii) Specified small manufacturer.--
``(I) In general.--In this
subparagraph, subject to subclause
(III), the term `specified small
manufacturer' means a manufacturer of
an applicable drug for which, in 2021--
``(aa) the manufacturer is
a specified manufacturer (as
defined in subparagraph
(B)(ii)); and
``(bb) the total
expenditures under part D for
any one of the specified small
manufacturer drugs of the
manufacturer that are covered
by the agreement or agreements
under section 1860D-14A of such
manufacturer for such year and
covered under this part during
such year are equal to or more
than 80 percent of the total
expenditures under this part
for all specified small
manufacturer drugs of the
manufacturer that are covered
by such agreement or agreements
for such year and covered under
this part during such year.
``(II) Specified small manufacturer
drugs.--
``(aa) In general.--For
purposes of this clause, the
term `specified small
manufacturer drugs' means, with
respect to a specified small
manufacturer, for 2021, an
applicable drug that is
produced, prepared, propagated,
compounded, converted, or
processed by the manufacturer.
``(bb) Aggregation rule.--
All persons treated as a single
employer under subsection (a)
or (b) of section 52 of the
Internal Revenue Code of 1986
shall be treated as one
manufacturer for purposes of
this subparagraph. For purposes
of making a determination
pursuant to the previous
sentence, an agreement under
this section shall require that
a manufacturer provide and
attest to such information as
specified by the Secretary as
necessary.
``(III) Limitation.--The term
`specified small manufacturer' shall
not include a manufacturer described in
subclause (I) if such manufacturer is
acquired after 2021 by another
manufacturer that is not a specified
small manufacturer, effective at the
beginning of the plan year immediately
following such acquisition or, in the
case of an acquisition before 2024,
effective January 1, 2024.
``(iii) Specified small manufacturer
percent.--In this subparagraph, the term
`specified small manufacturer percent' means,
with respect to a year--
``(I) for an applicable drug
dispensed for an applicable beneficiary
who has not incurred costs, as
determined in accordance with section
1860D-2(b)(4)(C), for covered part D
drugs in the year that are equal to or
exceed the annual out-of-pocket
threshold specified in section 1860D-
2(b)(4)(B)(i) for the year--
``(aa) for 2024, 99
percent;
``(bb) for 2025, 98
percent;
``(cc) for 2026, 95
percent;
``(dd) for 2027, 92
percent; and
``(ee) for 2028 and each
subsequent year, 90 percent;
and
``(II) for an applicable drug
dispensed for an applicable beneficiary
who has incurred costs, as determined
in accordance with section 1860D-
2(b)(4)(C), for covered part D drugs in
the year that are equal to or exceed
the annual out-of-pocket threshold
specified in section 1860D-
2(b)(4)(B)(i) for the year--
``(aa) for 2024, 99
percent;
``(bb) for 2025, 98
percent;
``(cc) for 2026, 95
percent;
``(dd) for 2027, 92
percent;
``(ee) for 2028, 90
percent;
``(ff) for 2029, 85
percent; and
``(gg) for 2030 and each
subsequent year, 80 percent.
``(D) Total expenditures.--For purposes of this
paragraph, the term `total expenditures' includes, in
the case of expenditures with respect to part D,
ingredient costs, dispensing fees, sales tax, and, if
applicable, vaccine administration fees. The term
`total expenditures' excludes, in the case of
expenditures with respect to part B, expenditures for a
drug or biological that are bundled or packaged into
the payment for another service.
``(E) Special case for certain claims.--
``(i) Claims spanning deductible.--In the
case where the entire amount of the negotiated
price of an individual claim for an applicable
drug with respect to an applicable beneficiary
does not fall above the annual deductible
specified in section 1860D-2(b)(1) for the
year, the manufacturer of the applicable drug
shall provide the discounted price under this
section on only the portion of the negotiated
price of the applicable drug that falls above
such annual deductible.
``(ii) Claims spanning out-of-pocket
threshold.--In the case where the entire amount
of the negotiated price of an individual claim
for an applicable drug with respect to an
applicable beneficiary does not fall entirely
below or entirely above the annual out-of-
pocket threshold specified in section 1860D-
2(b)(4)(B)(i) for the year, the manufacturer of
the applicable drug shall provide the
discounted price--
``(I) in accordance with
subparagraph (A)(i) on the portion of
the negotiated price of the applicable
drug that falls below such threshold;
and
``(II) in accordance with
subparagraph (A)(ii) on the portion of
such price of such drug that falls at
or above such threshold.
``(5) Manufacturer.--The term `manufacturer' means any
entity which is engaged in the production, preparation,
propagation, compounding, conversion, or processing of
prescription drug products, either directly or indirectly by
extraction from substances of natural origin, or independently
by means of chemical synthesis, or by a combination of
extraction and chemical synthesis. Such term does not include a
wholesale distributor of drugs or a retail pharmacy licensed
under State law.
``(6) Negotiated price.--The term `negotiated price' has
the meaning given such term in section 423.100 of title 42,
Code of Federal Regulations (or any successor regulation) and,
with respect to an applicable drug, such negotiated price shall
include any dispensing fee and, if applicable, any vaccine
administration fee for the applicable drug.
``(7) Qualified retiree prescription drug plan.--The term
`qualified retiree prescription drug plan' has the meaning
given such term in section 1860D-22(a)(2).
``SEC. 1860D-14D. SELECTED DRUG SUBSIDY PROGRAM.
``With respect to covered part D drugs that would be applicable
drugs (as defined in section 1860D-14C(g)(2) but for the application of
subparagraph (B) of such section, the Secretary shall provide a process
whereby, in the case of an applicable beneficiary (as defined in
section 1860D-14C(g)(1)) who, with respect to a year, is enrolled in a
prescription drug plan or is enrolled in an MA-PD plan, has not
incurred costs that are equal to or exceed the annual out-of-pocket
threshold specified in section 1860D-2(b)(4)(B)(i), and is dispensed
such a drug the Secretary (periodically and on a timely basis) provides
the PDP sponsor or the MA organization offering the plan, a subsidy
with respect to such drug that is equal to 10 percent of the negotiated
price (as defined in section 1860D-14C(g)(6)) of such drug.''.
(2) Sunset of medicare coverage gap discount program.--
Section 1860D-14A of the Social Security Act (42 U.S.C. 1395-
114a) is amended--
(A) in subsection (a), in the first sentence, by
striking ``The Secretary'' and inserting ``Subject to
subsection (h), the Secretary''; and
(B) by adding at the end the following new
subsection:
``(h) Sunset of Program.--
``(1) In general.--The program shall not apply with respect
to applicable drugs dispensed on or after January 1, 2024, and,
subject to paragraph (2), agreements under this section shall
be terminated as of such date.
``(2) Continued application for applicable drugs dispensed
prior to sunset.--The provisions of this section (including all
responsibilities and duties) shall continue to apply on and
after January 1, 2024, with respect to applicable drugs
dispensed prior to such date.''.
(3) Inclusion of actuarial value of manufacturer discounts
in bids.--Section 1860D-11 of the Social Security Act (42
U.S.C. 1395w-111) is amended--
(A) in subsection (b)(2)(C)(iii)--
(i) by striking ``assumptions regarding the
reinsurance'' and inserting ``assumptions
regarding--
``(I) the reinsurance''; and
(ii) by adding at the end the following:
``(II) for 2024 and each subsequent
year, the manufacturer discounts
provided under section 1860D-14C
subtracted from the actuarial value to
produce such bid; and''; and
(B) in subsection (c)(1)(C)--
(i) by striking ``an actuarial valuation of
the reinsurance'' and inserting ``an actuarial
valuation of--
``(i) the reinsurance'';
(ii) in clause (i), as inserted by clause
(i) of this subparagraph, by adding ``and'' at
the end; and
(iii) by adding at the end the following:
``(ii) for 2024 and each subsequent year,
the manufacturer discounts provided under
section 1860D-14C;''.
(e) Conforming Amendments.--
(1) Section 1860D-2 of the Social Security Act (42 U.S.C.
1395w-102) is amended--
(A) in subsection (a)(2)(A)(i)(I), by striking ``,
or an increase in the initial'' and inserting ``or, for
a year preceding 2024, an increase in the initial'';
(B) in subsection (c)(1)(C)--
(i) in the subparagraph heading, by
striking ``at initial coverage limit''; and
(ii) by inserting ``for a year preceding
2024 or the annual out-of-pocket threshold
specified in subsection (b)(4)(B) for the year
for 2024 and each subsequent year'' after
``subsection (b)(3) for the year'' each place
it appears; and
(C) in subsection (d)(1)(A), by striking ``or an
initial'' and inserting ``or, for a year preceding
2024, an initial''.
(2) Section 1860D-4(a)(4)(B)(i) of the Social Security Act
(42 U.S.C. 1395w-104(a)(4)(B)(i)) is amended by striking ``the
initial'' and inserting ``for a year preceding 2024, the
initial''.
(3) Section 1860D-14(a) of the Social Security Act (42
U.S.C. 1395w-114(a)) is amended--
(A) in paragraph (1)--
(i) in subparagraph (C), by striking ``The
continuation'' and inserting ``For a year
preceding 2024, the continuation'';
(ii) in subparagraph (D)(iii), by striking
``1860D-2(b)(4)(A)(i)(I)'' and inserting
``1860D-2(b)(4)(A)(i)(I)(aa)''; and
(iii) in subparagraph (E), by striking
``The elimination'' and inserting ``For a year
preceding 2024, the elimination''; and
(B) in paragraph (2)--
(i) in subparagraph (C), by striking ``The
continuation'' and inserting ``For a year
preceding 2024, the continuation''; and
(ii) in subparagraph (E), by striking
``1860D-2(b)(4)(A)(i)(I)'' and inserting
``1860D-2(b)(4)(A)(i)(I)(aa)''.
(4) Section 1860D-21(d)(7) of the Social Security Act (42
U.S.C. 1395w-131(d)(7)) is amended by striking ``section 1860D-
2(b)(4)(B)(i)'' and inserting ``section 1860D-2(b)(4)(C)(i)''.
(5) Section 1860D-22(a)(2)(A) of the Social Security Act
(42 U.S.C. 1395w-132(a)(2)(A)) is amended--
(A) by striking ``the value of any discount'' and
inserting the following: ``the value of--
``(i) for years prior to 2024, any
discount'';
(B) in clause (i), as inserted by subparagraph (A)
of this paragraph, by striking the period at the end
and inserting ``; and''; and
(C) by adding at the end the following new clause:
``(ii) for 2024 and each subsequent year,
any discount provided pursuant to section
1860D-14C.''.
(6) Section 1860D-41(a)(6) of the Social Security Act (42
U.S.C. 1395w-151(a)(6)) is amended--
(A) by inserting ``for a year before 2024'' after
``1860D-2(b)(3)''; and
(B) by inserting ``for such year'' before the
period.
(7) Section 1860D-43 of the Social Security Act (42 U.S.C.
1395w-153) is amended--
(A) in subsection (a)--
(i) by striking paragraph (1) and inserting
the following:
``(1) participate in--
``(A) for 2011 through 2023, the Medicare coverage
gap discount program under section 1860D-14A; and
``(B) for 2024 and each subsequent year, the
manufacturer discount program under section 1860D-
14C;'';
(ii) by striking paragraph (2) and
inserting the following:
``(2) have entered into and have in effect--
``(A) for 2011 through 2023, an agreement described
in subsection (b) of section 1860D-14A with the
Secretary; and
``(B) for 2024 and each subsequent year, an
agreement described in subsection (b) of section 1860D-
14C with the Secretary; and''; and
(iii) by striking paragraph (3) and
inserting the following:
``(3) have entered into and have in effect, under terms and
conditions specified by the Secretary--
``(A) for 2011 through 2023, a contract with a
third party that the Secretary has entered into a
contract with under subsection (d)(3) of section 1860D-
14A; and
``(B) for 2024 and each subsequent year, a contract
with a third party that the Secretary has entered into
a contract with under subsection (d)(3) of section
1860D-14C.''; and
(B) by striking subsection (b) and inserting the
following:
``(b) Effective Date.--Paragraphs (1)(A), (2)(A), and (3)(A) of
subsection (a) shall apply to covered part D drugs dispensed under this
part on or after January 1, 2011, and before January 1, 2024, and
paragraphs (1)(B), (2)(B), and (3)(B) of such subsection shall apply to
covered part D drugs dispensed under this part on or after January 1,
2024.''.
(8) Section 1927 of the Social Security Act (42 U.S.C.
1396r-8) is amended--
(A) in subsection (c)(1)(C)(i)(VI), by inserting
before the period at the end the following: ``or under
the manufacturer discount program under section 1860D-
14C''; and
(B) in subsection (k)(1)(B)(i)(V), by inserting
before the period at the end the following: ``or under
section 1860D-14C''.
(f) Implementation for 2024 and 2025.--Notwithstanding any other
provision of this section, the Secretary shall implement this section,
including the amendments made by this section, for 2024 and 2025 by
program instruction or otherwise.
(g) Funding.--In addition to amounts otherwise available, there are
appropriated to the Centers for Medicare & Medicaid Services, out of
any money in the Treasury not otherwise appropriated, $44,000,000 for
fiscal year 2022, $38,000,000 for fiscal year 2023, and $32,000,000 for
each of fiscal years 2024 through 2031, to remain available until
expended, to carry out the provisions of, including the amendments made
by, this section.
SEC. 139202. MAXIMUM MONTHLY CAP ON COST SHARING PAYMENTS UNDER
PRESCRIPTION DRUG PLANS AND MA-PD PLANS.
(a) In General.--Section 1860D-2(b) of the Social Security Act (42
U.S.C. 1395w-102(b)), as amended by section 139201, is amended--
(1) in paragraph (2)--
(A) in subparagraph (A), by striking ``and (D)''
and inserting ``, (D), and (E)''; and
(B) by adding at the end the following new
subparagraph:
``(E) Maximum monthly cap on cost sharing
payments.--
``(i) In general.--For plan years beginning
on or after January 1, 2025, each PDP sponsor
offering a prescription drug plan and each MA
organization offering an MA-PD plan shall
provide to any enrollee of such plan, including
an enrollee who is a subsidy eligible
individual (as defined in paragraph (3) of
section 1860D-14(a)), the option to elect with
respect to a plan year to pay cost sharing
under the plan in monthly amounts that are
capped in accordance with this subparagraph.
``(ii) Determination of maximum monthly
cap.--For each month in the plan year for which
an enrollee in a prescription drug plan or an
MA-PD plan has made an election pursuant to
clause (i), the PDP sponsor or MA organization
shall determine a maximum monthly cap (as
defined in clause (iv)) for such enrollee.
``(iii) Beneficiary monthly payments.--With
respect to an enrollee who has made an election
pursuant to clause (i), for each month
described in clause (ii), the PDP sponsor or MA
organization shall bill such enrollee an amount
(not to exceed the maximum monthly cap) for the
out-of-pocket costs of such enrollee in such
month.
``(iv) Maximum monthly cap defined.--In
this subparagraph, the term `maximum monthly
cap' means, with respect to an enrollee--
``(I) for the first month for which
the enrollee has made an election
pursuant to clause (i), an amount
determined by calculating--
``(aa) the annual out-of-
pocket threshold specified in
paragraph (4)(B) minus the
incurred costs of the enrollee
as described in paragraph
(4)(C); divided by
``(bb) the number of months
remaining in the plan year; and
``(II) for a subsequent month, an
amount determined by calculating--
``(aa) the sum of any
remaining out-of-pocket costs
owed by the enrollee from a
previous month that have not
yet been billed to the enrollee
and any additional out-of-
pocket costs incurred by the
enrollee; divided by
``(bb) the number of months
remaining in the plan year.
``(v) Additional requirements.--The
following requirements shall apply with respect
to the option to make an election pursuant to
clause (i) under this subparagraph:
``(I) Secretarial
responsibilities.--The Secretary shall
provide information to part D eligible
individuals on the option to make such
election through educational materials,
including through the notices provided
under section 1804(a).
``(II) Timing of election.--An
enrollee in a prescription drug plan or
an MA-PD plan may make such an
election--
``(aa) prior to the
beginning of the plan year; or
``(bb) in any month during
the plan year.
``(III) Pdp sponsor and ma
organization responsibilities.--Each
PDP sponsor offering a prescription
drug plan or MA organization offering
an MA-PD plan--
``(aa) may not limit the
option for an enrollee to make
such an election to certain
covered part D drugs;
``(bb) shall, prior to the
plan year, notify prospective
enrollees of the option to make
such an election in promotional
materials;
``(cc) shall include
information on such option in
enrollee educational materials;
``(dd) shall have in place
a mechanism to notify a
pharmacy during the plan year
when an enrollee incurs out-of-
pocket costs with respect to
covered part D drugs that make
it likely the enrollee may
benefit from making such an
election;
``(ee) shall provide that a
pharmacy, after receiving a
notification described in item
(dd) with respect to an
enrollee, informs the enrollee
of such notification;
``(ff) shall ensure that
such an election by an enrollee
has no effect on the amount
paid to pharmacies (or the
timing of such payments) with
respect to covered part D drugs
dispensed to the enrollee; and
``(gg) shall have in place
a financial reconciliation
process to correct inaccuracies
in payments made by an enrollee
under this subparagraph with
respect to covered part D drugs
during the plan year.
``(IV) Failure to pay amount
billed.--If an enrollee fails to pay
the amount billed for a month as
required under this subparagraph, the
election of the enrollee pursuant to
clause (i) shall be terminated and the
enrollee shall pay the cost sharing
otherwise applicable for any covered
part D drugs subsequently dispensed to
the enrollee up to the annual out-of-
pocket threshold specified in paragraph
(4)(B).
``(V) Clarification regarding past
due amounts.--Nothing in this
subparagraph shall be construed as
prohibiting a PDP sponsor or an MA
organization from billing an enrollee
for an amount owed under this
subparagraph.
``(VI) Treatment of unsettled
balances.--Any unsettled balances with
respect to amounts owed under this
subparagraph shall be treated as plan
losses and the Secretary shall not be
liable for any such balances outside of
those assumed as losses estimated in
plan bids.''; and
(2) in paragraph (4)--
(A) in subparagraph (C), by striking ``in
subparagraph (E)'' and inserting ``in subparagraph (E)
and subject to subparagraph (F)''; and
(B) by adding at the end the following new
subparagraph:
``(F) Inclusion of costs paid under maximum monthly
cap option.--In applying subparagraph (A), with respect
to an enrollee who has made an election pursuant to
clause (i) of paragraph (2)(E), costs shall be treated
as incurred if such costs are paid by a PDP sponsor or
an MA organization under the option provided under such
paragraph.''.
(b) Application to Alternative Prescription Drug Coverage.--Section
1860D-2(c) of the Social Security Act (42 U.S.C. 1395w-102(c)) is
amended by adding at the end the following new paragraph:
``(4) Same maximum monthly cap on cost sharing.--For plan
years beginning on or after January 1, 2025, the maximum
monthly cap on cost sharing payments under the option provided
under subsection (b)(2)(E) shall apply to such coverage.''.
(c) Implementation for 2025.--The Secretary shall implement this
section, including the amendments made by this section, for 2025 by
program instruction or otherwise.
(d) Funding.--In addition to amounts otherwise available, there are
appropriated to the Centers for Medicare & Medicaid Services, out of
any money in the Treasury not otherwise appropriated, $1,000,000 for
each of fiscal years 2022 through 2031, to remain available until
expended, to carry out the provisions of, including the amendments made
by, this section.
PART 4--REPEAL OF CERTAIN PRESCRIPTION DRUG REBATE RULE
SEC. 139301. PROHIBITING IMPLEMENTATION OF RULE RELATING TO ELIMINATING
THE ANTI-KICKBACK STATUTE SAFE HARBOR PROTECTION FOR
PRESCRIPTION DRUG REBATES.
Beginning January 1, 2026, the Secretary of Health and Human
Services shall not implement, administer, or enforce the provisions of
the final rule published by the Office of the Inspector General of the
Department of Health and Human Services on November 30, 2020, and
titled ``Fraud and Abuse; Removal of Safe Harbor Protection for Rebates
Involving Prescription Pharmaceuticals and Creation of New Safe Harbor
Protection for Certain Point-of-Sale Reductions in Price on
Prescription Pharmaceuticals and Certain Pharmacy Benefit Manager
Service Fees'' (85 Fed. Reg. 76666).
PART 5--MISCELLANEOUS
SEC. 139401. APPROPRIATE COST-SHARING FOR CERTAIN INSULIN PRODUCTS
UNDER MEDICARE PART D.
(a) In General.--Section 1860D-2 of the Social Security Act (42
U.S.C. 1395w-102) is amended--
(1) in subsection (b)--
(A) in paragraph (1)(A), by striking ``The
coverage'' and inserting ``Subject to paragraph (8),
the coverage'';
(B) in paragraph (2)(A), by striking ``and (D)''
and inserting ``and (D) and paragraph (8)'';
(C) in paragraph (3)(A), by striking ``and (4)''
and inserting ``(4), and (8)'';
(D) in paragraph (4)(A)(i), by striking ``The
coverage'' and inserting ``Subject to paragraph (8),
the coverage''; and
(E) by adding at the end the following new
paragraph:
``(8) Treatment of cost-sharing for certain insulin
products.--
``(A) In general.--For plan years beginning on or
after January 1, 2023, the following shall apply with
respect to insulin products (as defined in subparagraph
(B)):
``(i) No application of deductible.--The
deductible under paragraph (1) shall not apply
with respect to such insulin products.
``(ii) Application of cost-sharing.--
``(I) Plan year 2023.--For plan
year 2023, the coverage provides
benefits for such insulin products,
regardless of whether an individual has
reached the initial coverage limit
under paragraph (3) or the out-of-
pocket threshold under paragraph (4),
with cost-sharing that is equal to the
applicable copayment amount.
``(II) Plan year 2024 and
subsequent plan years.--For plan year
2024 and subsequent plan years, the
coverage provides benefits for such
insulin products, prior to an
individual reaching the out-of-pocket
threshold under paragraph (4), with
cost-sharing that is equal to the
applicable copayment amount.
``(III) Applicable copayment
amount.--For purposes of this clause,
the term `applicable copayment amount'
means, with respect to an insulin
product under a prescription drug plan
or an MA-PD plan, an amount that is not
more than $35.
``(B) Insulin product.--For purposes of this
paragraph, the term `insulin product' means an insulin
product that is approved under section 505 of the
Federal Food, Drug, and Cosmetic Act or licensed under
section 351 of the Public Health Service Act and
marketed pursuant to such approval or licensure,
including any insulin product that has been deemed to
be licensed under section 351 of the Public Health
Service Act pursuant to section 7002(e)(4) of the
Biologics Price Competition and Innovation Act of 2009
and marketed pursuant to such section.''; and
(2) in subsection (c), by adding at the end the following
new paragraph:
``(4) Treatment of cost-sharing for insulin products.--The
coverage is provided in accordance with subsection (b)(8).''.
(b) Conforming Amendments to Cost-sharing for Low-income
Individuals.--Section 1860D-14(a) of the Social Security Act (42 U.S.C.
1395w-114(a)) is amended--
(1) in paragraph (1)--
(A) in subparagraph (D)(iii), by adding at the end
the following new sentence: ``For plan year 2023 and
subsequent plan years, the copayment amount applicable
under the preceding sentence to an insulin product (as
defined in section 1860D-2(b)(8)(B)) furnished to the
individual may not exceed the applicable copayment
amount for the product under the prescription drug plan
or MA-PD plan in which the individual is enrolled.'';
and
(B) in subparagraph (E), by inserting the following
before the period at the end ``or under section 1860D-
2(b)(8) in the case of an insulin product (as defined
in subparagraph (B) of such section)''; and
(2) in paragraph (2)--
(A) in subparagraph (D), by adding at the end the
following new sentence: ``For plan year 2023 and
subsequent plan years, the amount of the coinsurance
applicable under the preceding sentence to an insulin
product (as defined in section 1860D-2(b)(8)(B))
furnished to the individual may not exceed the
applicable copayment amount for the product under the
prescription drug plan or MA-PD plan in which the
individual is enrolled.''; and
(B) in subparagraph (E), by adding at the end the
following new sentence: ``For plan year 2023, the
amount of the copayment or coinsurance applicable under
the preceding sentence to an insulin product (as
defined in section 1860D-2(b)(8)(B)) furnished to the
individual may not exceed the applicable copayment
amount for the product under the prescription drug plan
or MA-PD plan in which the individual is enrolled.''
(c) Implementation.--The Secretary shall implement this section for
plan years 2023 and 2024 by program instruction or otherwise.
SEC. 139402. COVERAGE OF ADULT VACCINES RECOMMENDED BY THE ADVISORY
COMMITTEE ON IMMUNIZATION PRACTICES UNDER MEDICARE PART
D.
(a) Ensuring Treatment of Cost Sharing Is Consistent With Treatment
of Vaccines Under Medicare Part B.--Section 1860D-2 of the Social
Security Act (42 U.S.C. 1395w-102), as amended by section 139401, is
further amended--
(1) in subsection (b)--
(A) in paragraph (1)(A), by striking ``paragraph
(8)'' and inserting ``paragraphs (8) and (9)'';
(B) in paragraph (2)(A), by striking ``paragraph
(8)'' and inserting ``paragraphs (8) and (9)'';
(C) in paragraph (3)(A), by striking ``and (8)''
and inserting ``(8), and (9)'';
(D) in paragraph (4)(A)(i), by striking ``paragraph
(8)'' and inserting ``paragraphs (8) and (9)''; and
(E) by adding at the end the following new
paragraph:
``(9) Treatment of cost sharing for adult vaccines
recommended by the advisory committee on immunization practices
consistent with treatment of vaccines under part b.--
``(A) In general.--For plan years beginning on or
after January 1, 2024 , the following shall apply with
respect to an adult vaccine recommended by the Advisory
Committee on Immunization Practices (as defined in
subparagraph (B)):
``(i) No application of deductible.--The
deductible under paragraph (1) shall not apply
with respect to such vaccine.
``(ii) No application of coinsurance or any
other cost-sharing.--There shall be no
coinsurance or other cost-sharing under this
part with respect to such vaccine, regardless
of whether for costs below, at, or above the
initial coverage limit under paragraph (3) or
the out-of-pocket threshold under paragraph
(4).
``(B) Adult vaccines recommended by the advisory
committee on immunization practices.--For purposes of
this paragraph, the term `adult vaccine recommended by
the Advisory Committee on Immunization Practices' means
a covered part D drug that is a vaccine licensed under
section 351 of the Public Health Service Act for use by
adult populations and administered in accordance with
recommendations of the Advisory Committee on
Immunization Practices of the Centers for Disease
Control and Prevention.''; and
(2) in subsection (c), by adding at the end the following
new paragraph:
``(5) Treatment of cost sharing for adult vaccines
recommended by the advisory committee on immunization
practices.--The coverage is in accordance with subsection
(b)(9).''.
(b) Conforming Amendments to Cost Sharing for Low-income
Individuals.--Section 1860D-14(a) of the Social Security Act (42 U.S.C.
1395w-114(a)), as amended by section 139401, is further amended--
(1) in paragraph (1)(D), in each of clauses (ii) and (iii),
by striking ``In the case'' and inserting ``Subject to
paragraph (6), in the case'';
(2) in paragraph (2)--
(A) in subparagraph (B), by striking ``A
reduction'' and inserting ``Subject to paragraph (6), a
reduction''
(B) in subparagraph (D), by striking ``The
substitution'' and inserting ``Subject to paragraph
(6), the substitution''; and
(C) in subparagraph (E), by striking ``subsection
(c)'' and inserting ``paragraph (6) and subsection
(c)''; and
(3) by adding at the end the following new paragraph:
``(6) No application of cost sharing for adult vaccines
recommended by the advisory committee on immunization
practices.--For plan years beginning on or after January 1,
2024, there shall be no cost sharing under this section,
including no annual deductible applicable under this section,
with respect to an adult vaccine recommended by the Advisory
Committee on Immunization Practices (as defined in subparagraph
(B) of such section).''.
(c) Rule of Construction.--Nothing in this section shall be
construed as limiting coverage under part D of title XVIII of the
Social Security Act for vaccines that are not recommended by the
Advisory Committee on Immunization Practices.
(d) Implementation for 2024.--The Secretary shall implement this
section, including the amendments made by this section, for 2024 by
program instruction or otherwise.
SEC. 139403. PAYMENT FOR BIOSIMILAR BIOLOGICAL PRODUCTS DURING INITIAL
PERIOD.
Section 1847A(c)(4) of the Social Security Act (42 U.S.C. 1395w-
3a(c)(4)) is amended--
(1) in each of subparagraphs (A) and (B), by redesignating
clauses (i) and (ii) as subclauses (I) and (II), respectively,
and moving such subclauses 2 ems to the right;
(2) by redesignating subparagraphs (A) and (B) as clauses
(i) and (ii) and moving such clauses 2 ems to the right;
(3) by striking ``unavailable.--In the case'' and inserting
``unavailable.--
``(A) In general.--Subject to subparagraph (B), in
the case''; and
(4) by adding at the end the following new subparagraph:
``(B) Limitation on payment amount for biosimilar
biological products during initial period.--In the case
of a biosimilar biological product furnished on or
after July 1, 2023, during the initial period described
in subparagraph (A) with respect to the biosimilar
biological product, the amount payable under this
section for the biosimilar biological product is the
lesser of the following:
``(i) The amount determined under clause
(ii) of such subparagraph for the biosimilar
biological product.
``(ii) The amount determined under
subsection (b)(1)(B) for the reference
biological product.''.
SEC. 139404. TEMPORARY INCREASE IN MEDICARE PART B PAYMENT FOR CERTAIN
BIOSIMILAR BIOLOGICAL PRODUCTS.
Section 1847A(b)(8) of the Social Security Act (42 U.S.C. 1395w-
3a(b)(8)) is amended--
(1) by redesignating subparagraphs (A) and (B) as clauses
(i) and (ii), respectively, and moving the margin of each such
redesignated clause 2 ems to the right;
(2) by striking ``product.--The amount'' and inserting the
following: ``product.--
``(A) In general.--Subject to subparagraph (B), the
amount''; and
(3) by adding at the end the following new subparagraph:
``(B) Temporary payment increase.--
``(i) In general.--In the case of a
qualifying biosimilar biological product that
is furnished during the applicable 5-year
period for such product, the amount specified
in this paragraph for such product with respect
to such period is the sum determined under
subparagraph (A), except that clause (ii) of
such subparagraph shall be applied by
substituting `8 percent' for `6 percent'.
``(ii) Applicable 5-year period.--For
purposes of clause (i), the applicable 5-year
period for a qualifying biosimilar biological
product is--
``(I) in the case of such a product
for which payment was made under this
paragraph as of March 31, 2022, the 5-
year period beginning on April 1, 2022;
and
``(II) in the case of such a
product for which payment is first made
under this paragraph during a calendar
quarter during the period beginning
April 1, 2022, and ending March 31,
2027, the 5-year period beginning on
the first day of such calendar quarter
during which such payment is first
made.
``(iii) Qualifying biosimilar biological
product defined.--For purposes of this
subparagraph, the term `qualifying biosimilar
biological product' means a biosimilar
biological product described in paragraph
(1)(C) with respect to which--
``(I) in the case of a product
described in clause (ii)(I), the
average sales price under paragraph
(8)(A)(i) for a calendar quarter during
the 5-year period described in such
clause is not more than the average
sales price under paragraph (4)(A) for
such quarter for the reference
biological product; and
``(II) in the case of a product
described in clause (ii)(II), the
average sales price under paragraph
(8)(A)(i) for a calendar quarter during
the 5-year period described in such
clause is not more than the average
sales price under paragraph (4)(A) for
such quarter for the reference
biological product.''.
SEC. 139405. IMPROVING ACCESS TO ADULT VACCINES UNDER MEDICAID AND
CHIP.
(a) Medicaid.--
(1) Requiring coverage of adult vaccinations.--
(A) In general.--Section 1902(a)(10)(A) of the
Social Security Act (42 U.S.C. 1396a(a)(10)(A)) is
amended in the matter preceding clause (i) by inserting
``(13)(B),'' after ``(5),''.
(B) Medically needy.-- Section 1902(a)(10)(C)(iv)
of such Act (42 U.S.C. 1396a(a)(10)(C)(iv)) is amended
by inserting ``, (13)(B),'' after ``(5)''.
(2) No cost sharing for vaccinations.--
(A) General cost-sharing limitations.--Section 1916
of the Social Security Act (42 U.S.C. 1396o) is
amended--
(i) in subsection (a)(2)--
(I) in subparagraph (G), by
inserting a comma after ``State plan'';
(II) in subparagraph (H), by
striking ``; or'' and inserting a
comma;
(III) in subparagraph (I), by
striking ``; and'' and inserting ``,
or''; and
(IV) by adding at the end the
following new subparagraph:
``(J) vaccines described in section 1905(a)(13)(B)
and the administration of such vaccines; and''; and
(ii) in subsection (b)(2)--
(I) in subparagraph (G), by
inserting a comma after ``State plan'';
(II) in subparagraph (H), by
striking ``; or'' and inserting a
comma;
(III) in subparagraph (I), by
striking ``; and'' and inserting ``,
or''; and
(IV) by adding at the end the
following new subparagraph:
``(J) vaccines described in section 1905(a)(13)(B)
and the administration of such vaccines; and''.
(B) Application to alternative cost sharing.--
Section 1916A(b)(3)(B) of the Social Security Act (42
U.S.C. 1396o-1(b)(3)(B)) is amended by adding at the
end the following new clause:
``(xiv) Vaccines described in section
1905(a)(13)(B) and the administration of such
vaccines.''.
(3) Increased fmap for adult vaccines.--Section 1905(b) of
the Social Security Act (42 U.S.C. 1396d(b)) is amended--
(A) by striking ``and (5)'' and inserting ``(5)'';
(B) by striking ``services and vaccines described
in subparagraphs (A) and (B) of subsection (a)(13), and
prohibits cost-sharing for such services and vaccines''
and inserting ``services described in subsection
(a)(13)(A), and prohibits cost-sharing for such
services'';
(C) by striking ``medical assistance for such
services and vaccines'' and inserting ``medical
assistance for such services''; and
(D) by inserting ``, and (6) during the first 8
fiscal quarters beginning on or after the effective
date of this clause, in the case of a State which, as
of the date of enactment of the Act titled `An Act to
provide for reconciliation pursuant to title II of S.
Con. Res. 14', provides medical assistance for vaccines
described in subsection (a)(13)(B) and their
administration and prohibits cost-sharing for such
vaccines, the Federal medical assistance percentage, as
determined under this subsection and subsection (y),
shall be increased by 1 percentage point with respect
to medical assistance for such vaccines'' before the
first period.
(b) CHIP.--
(1) Requiring coverage of adult vaccinations.--Section
2103(c) of the Social Security Act (42 U.S.C. 1397cc(c)) is
amended by adding at the end the following paragraph:
``(12) Required coverage of approved, recommended adult
vaccines and their administration.--Regardless of the type of
coverage elected by a State under subsection (a), if the State
child health plan or a waiver of such plan provides child
health assistance or pregnancy-related assistance (as defined
in section 2112) to an individual who is 19 years of age or
older, such assistance shall include coverage of vaccines
described in section 1905(a)(13)(B) and their
administration.''.
(2) No cost-sharing for vaccinations.--Section 2103(e)(2)
of such Act (42 U.S.C. 1397cc(e)(2)) is amended by inserting
``vaccines described in subsection (c)(12) (and the
administration of such vaccines),'' after ``in vitro diagnostic
products described in subsection (c)(10) (and administration of
such products),''.
(c) Effective Date.--The amendments made by this section take
effect on the 1st day of the 1st fiscal quarter that begins on or after
the date that is 1 year after the date of enactment of this Act and
shall apply to expenditures made under a State plan or waiver of such
plan under title XIX of the Social Security Act (42 U.S.C. 1396 through
1396w-6) or under a State child health plan or waiver of such plan
under title XXI of such Act (42 U.S.C. 1397aa through 1397mm) on or
after such effective date.
Subtitle J--Supplemental Security Income for the Territories
SEC. 131001. EXTENSION OF THE SUPPLEMENTAL SECURITY INCOME PROGRAM TO
PUERTO RICO, THE UNITED STATES VIRGIN ISLANDS, GUAM, AND
AMERICAN SAMOA.
(a) In General.--Section 303 of the Social Security Amendments of
1972 (86 Stat. 1484) is amended by striking subsection (b).
(b) Conforming Amendments.--
(1) Definition of state.--Section 1101(a)(1) of the Social
Security Act (42 U.S.C. 1301(a)(1)) is amended by striking the
5th sentence and inserting the following: ``Such term when used
in title XVI includes Puerto Rico, the United States Virgin
Islands, Guam, and American Samoa.''.
(2) Exemption of ssi payments from limit on total payments
to the territories.--Section 1108(a)(1) of such Act (42 U.S.C.
1308(a)(1)) is amended by striking ``under titles I, X, XIV,
and XVI''.
(3) United states nationals treated the same as citizens.--
Section 1614(a)(1)(B) of such Act (42 U.S.C. 1382c(a)(1)(B)) is
amended--
(A) in clause (i)(I), by inserting ``or national of
the United States,'' after ``citizen'';
(B) in clause (i)(II), by adding ``; or'' at the
end; and
(C) in clause (ii), by inserting ``or national''
after ``citizen''.
(4) Territories included in geographic meaning of united
states.--Section 1614(e) of such Act (42 U.S.C. 1382c(e)) is
amended by striking ``and the District of Columbia'' and
inserting ``, the District of Columbia, Puerto Rico, the United
States Virgin Islands, Guam, and American Samoa''.
(c) Waiver Authority.--The Commissioner of Social Security may
waive or modify any statutory requirement relating to the provision of
benefits under the Supplemental Security Income Program under title XVI
of the Social Security Act in Puerto Rico, the United States Virgin
Islands, Guam, or American Samoa, to the extent that the Commissioner
deems it necessary in order to adapt the program to the needs of the
territory involved.
(d) Effective Date.--This section and the amendments made by this
section shall take effect on January 1, 2024.
Passed the House of Representatives November 19, 2021.
Attest:
Clerk.
117th CONGRESS
1st Session
H. R. 5376
_______________________________________________________________________
AN ACT
To provide for reconciliation pursuant to title II of S. Con. Res. 14.