September 19, 2019 - Issue: Vol. 165, No. 151 — Daily Edition116th Congress (2019 - 2020) - 1st Session
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STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS; Congressional Record Vol. 165, No. 151
(Senate - September 19, 2019)
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[Pages S5605-S5607] From the Congressional Record Online through the Government Publishing Office [www.gpo.gov] STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS By Mr. DURBIN (for himself, Mr. Brown, Mr. Markey, Mr. Blumenthal, Mr. Reed, Ms. Hirono, Mr. Wyden, Mrs. Murray, and Mr. Merkley): S. 2517. A bill to amend the Internal Revenue Code of 1986 to provide tax rate parity among all tobacco products, and for other purposes; to the Committee on Finance. Mr. DURBIN. Mr. President, I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 2517 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tobacco Tax Equity Act of 2019''. SEC. 2. INCREASING EXCISE TAXES ON CIGARETTES AND ESTABLISHING EXCISE TAX EQUITY AMONG ALL TOBACCO PRODUCT TAX RATES. (a) Tax Parity for Roll-your-own Tobacco.--Section 5701(g) of the Internal Revenue Code of 1986 is amended by striking ``$24.78'' and inserting ``$49.56''. (b) Tax Parity for Pipe Tobacco.--Section 5701(f) of the Internal Revenue Code of 1986 is amended by striking ``$2.8311 cents'' and inserting ``$49.56''. (c) Tax Parity for Smokeless Tobacco.-- (1) Section 5701(e) of the Internal Revenue Code of 1986 is amended-- (A) in paragraph (1), by striking ``$1.51'' and inserting ``$26.84''; (B) in paragraph (2), by striking ``50.33 cents'' and inserting ``$10.74''; and (C) by adding at the end the following: ``(3) Smokeless tobacco sold in discrete single-use units.--On discrete single-use units, $100.66 per thousand.''. (2) Section 5702(m) of such Code is amended-- (A) in paragraph (1), by striking ``or chewing tobacco'' and inserting ``, chewing tobacco, or discrete single-use unit''; (B) in paragraphs (2) and (3), by inserting ``that is not a discrete single-use unit'' before the period in each such paragraph; and (C) by adding at the end the following: ``(4) Discrete single-use unit.--The term `discrete single- use unit' means any product containing tobacco that-- ``(A) is not intended to be smoked; and ``(B) is in the form of a lozenge, tablet, pill, pouch, dissolvable strip, or other discrete single-use or single- dose unit.''. (d) Tax Parity for Small Cigars.--Paragraph (1) of section 5701(a) of the Internal Revenue Code of 1986 is amended by striking ``$50.33'' and inserting ``$100.66''. (e) Tax Parity for Large Cigars.-- (1) In general.--Paragraph (2) of section 5701(a) of the Internal Revenue Code of 1986 is amended by striking ``52.75 percent'' and all that follows through the period and inserting the following: ``$49.56 per pound and a proportionate tax at the like rate on all fractional parts of a pound but not less than 10.066 cents per cigar.''. (2) Guidance.--The Secretary of the Treasury, or the Secretary's delegate, may issue guidance regarding the appropriate method for determining the weight of large cigars for purposes of calculating the applicable tax under section 5701(a)(2) of the Internal Revenue Code of 1986. (f) Tax Parity for Roll-your-own Tobacco and Certain Processed Tobacco.--Subsection (o) of section 5702 of the Internal Revenue Code of 1986 is amended by inserting ``, and includes processed tobacco that is removed for delivery or delivered to a person other than a person with a permit provided under section 5713, but does not include removals of processed tobacco for exportation'' after ``wrappers thereof''. (g) Clarifying Tax Rate for Other Tobacco Products.-- (1) In general.--Section 5701 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(i) Other Tobacco Products.--Any product not otherwise described under this section that has been determined to be a tobacco product by the Food and Drug Administration through its authorities under the Family Smoking Prevention and Tobacco Control Act shall be taxed at a level of tax equivalent to the tax rate for cigarettes on an estimated per use basis as determined by the Secretary.''. (2) Establishing per use basis.--For purposes of section 5701(i) of the Internal Revenue Code of 1986, not later than 12 months after the later of the date of the enactment of this Act or the date that a product has been determined to be a tobacco product by the Food and Drug Administration, the Secretary of the Treasury (or the Secretary of the Treasury's delegate) shall issue final regulations establishing the level of tax for such product that is equivalent to the tax rate for cigarettes on an estimated per use basis. (h) Clarifying Definition of Tobacco Products.-- (1) In general.--Subsection (c) of section 5702 of the Internal Revenue Code of 1986 is amended to read as follows: ``(c) Tobacco Products.--The term `tobacco products' means-- ``(1) cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco, and ``(2) any other product subject to tax pursuant to section 5701(i).''. (2) Conforming amendments.--Subsection (d) of section 5702 of such Code is amended by striking ``cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco'' each place it appears and inserting ``tobacco products''. (i) Increasing Tax on Cigarettes.-- (1) Small cigarettes.--Section 5701(b)(1) of such Code is amended by striking ``$50.33'' and inserting ``$100.66''. (2) Large cigarettes.--Section 5701(b)(2) of such Code is amended by striking ``$105.69'' and inserting ``$211.38''. (j) Tax Rates Adjusted for Inflation.--Section 5701 of such Code, as amended by subsection (g), is amended by adding at the end the following new subsection: ``(j) Inflation Adjustment.-- ``(1) In general.--In the case of any calendar year beginning after 2019, the dollar amounts provided under this chapter shall each be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting `calendar year 2018' for `calendar year 2016' in subparagraph (A)(ii) thereof. ``(2) Rounding.--If any amount as adjusted under paragraph (1) is not a multiple of $0.01, such amount shall be rounded to the next highest multiple of $0.01.''. (k) Floor Stocks Taxes.-- (1) Imposition of tax.--On tobacco products manufactured in or imported into the United States which are removed before any tax increase date and held on such date for sale by any person, there is hereby imposed a tax in an amount equal to the excess of-- (A) the tax which would be imposed under section 5701 of the Internal Revenue Code of 1986 on the article if the article had been removed on such date, over (B) the prior tax (if any) imposed under section 5701 of such Code on such article. (2) Credit against tax.--Each person shall be allowed as a credit against the taxes imposed by paragraph (1) an amount equal to $500. Such credit shall not exceed the amount of taxes imposed by paragraph (1) on such date for which such person is liable. (3) Liability for tax and method of payment.-- (A) Liability for tax.--A person holding tobacco products on any tax increase date to which any tax imposed by paragraph (1) applies shall be liable for such tax. (B) Method of payment.--The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations. (C) Time for payment.--The tax imposed by paragraph (1) shall be paid on or before the date that is 120 days after the effective date of the tax rate increase. (4) Articles in foreign trade zones.--Notwithstanding the Act of June 18, 1934 (commonly known as the Foreign Trade Zone Act, 48 Stat. 998, 19 U.S.C. 81a et seq.), or any other provision of law, any article which is located in a foreign trade zone on any tax increase date shall be subject to the tax imposed by paragraph (1) if-- (A) internal revenue taxes have been determined, or customs duties liquidated, with respect to such article before such date pursuant to a request made under the 1st proviso of section 3(a) of such Act, or (B) such article is held on such date under the supervision of an officer of the United States Customs and Border Protection of the Department of Homeland Security pursuant to the 2d proviso of such section 3(a). (5) Definitions.--For purposes of this subsection-- (A) In general.--Any term used in this subsection which is also used in section 5702 of such Code shall have the same meaning as such term has in such section. (B) Tax increase date.--The term ``tax increase date'' means the effective date of any increase in any tobacco product excise tax rate pursuant to the amendments made by this section (other than subsection (j) thereof). (C) Secretary.--The term ``Secretary'' means the Secretary of the Treasury or the Secretary's delegate. (6) Controlled groups.--Rules similar to the rules of section 5061(e)(3) of such Code shall apply for purposes of this subsection. (7) Other laws applicable.--All provisions of law, including penalties, applicable with respect to the taxes imposed by section 5701 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 5701. The Secretary may treat any person who bore the ultimate burden of the tax imposed by paragraph (1) as the person to whom a credit or refund under such provisions may be allowed or made. (l) Effective Dates.-- [[Page S5606]] (1) In general.--Except as provided in paragraphs (2) through (4), the amendments made by this section shall apply to articles removed (as defined in section 5702(j) of the Internal Revenue Code of 1986) after the last day of the month which includes the date of the enactment of this Act. (2) Discrete single-use units and processed tobacco.--The amendments made by subsections (c)(1)(C), (c)(2), and (f) shall apply to articles removed (as defined in section 5702(j) of the Internal Revenue Code of 1986) after the date that is 6 months after the date of the enactment of this Act. (3) Large cigars.--The amendments made by subsection (e) shall apply to articles removed after December 31, 2019. (4) Other tobacco products.--The amendments made by subsection (g)(1) shall apply to products removed after the last day of the month which includes the date that the Secretary of the Treasury (or the Secretary of the Treasury's delegate) issues final regulations establishing the level of tax for such product. ______ By Mr. DURBIN (for himself and Mr. Braun): S. 2518. A bill to amend title 49, United States Code, to establish an Assistant Secretary for Rural Economic Investment and an Office of Rural Economic Investment, to ensure that rural communities are adequately represented in Federal decisionmaking for transportation policy, and for other purposes; to the Committee on Commerce, Science, and Transportation. Mr. DURBIN. Mr. President, I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 2518 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Rural Economic Infrastructure Equity Act of 2019''. SEC. 2. RURAL ECONOMIC INVESTMENT. (a) Definitions.--In this section: (1) Department.--The term ``Department'' means the Department of Transportation. (2) Relevant congressional committees.--The term ``relevant congressional committees'' means-- (A) the Committee on Transportation and Infrastructure of the House of Representatives; (B) the Committee on Energy and Commerce of the House of Representatives; (C) the Committee on Environment and Public Works of the Senate; (D) the Committee on Commerce, Science, and Transportation of the Senate; (E) the Committee on Banking, Housing, and Urban Affairs of the Senate; (F) the Subcommittee on Transportation, Housing and Urban Development, and Related Agencies of the Committee on Appropriations of the House of Representatives; and (G) the Subcommittee on Transportation, Housing and Urban Development, and Related Agencies of the Committee on Appropriations of the Senate. (3) Secretary.--The term ``Secretary'' means the Secretary of Transportation. (b) Establishment.-- (1) In general.--Section 102 of title 49, United States Code, is amended-- (A) in subsection (a), by inserting ``(referred to in this section as the `Department')'' after ``Department of Transportation''; (B) in subsection (e)(1)-- (i) in the matter preceding subparagraph (A), by striking ``6'' and inserting ``7''; (ii) in subparagraph (C), by striking ``and'' at the end; (iii) by redesignating subparagraph (D) as subparagraph (E); and (iv) by inserting after subparagraph (C) the following: ``(D) an Assistant Secretary for Rural Economic Investment, who shall be appointed by the Secretary; and''; (C) in subsection (f)(1), by striking ``Department of Transportation'' each place it appears and inserting ``Department''; (D) by redesignating subsection (h) as subsection (i); and (E) by inserting after subsection (g) the following: ``(h) Office of Rural Economic Investment.-- ``(1) In general.--There is established in the Department an Office of Rural Economic Investment (referred to in this subsection as the `Office'). ``(2) Leadership.--The head of the Office shall be the Assistant Secretary for Rural Economic Investment (referred to in this subsection as the `Assistant Secretary'), who shall report directly to the Secretary. ``(3) Mission and goals.--The mission and goals of the Office shall be to coordinate with other offices and agencies within the Department and with other Federal agencies-- ``(A) to ensure that the unique needs and attributes of rural transportation, involving all modes, are fully addressed and prioritized during the development and implementation of transportation policies, programs, and activities within the Department; ``(B) to improve coordination of Federal transportation policies, programs, and activities within the Department in a manner that expands economic development in rural communities and regions, and to provide recommendations for improvement, including additional reorganization and realignments; ``(C) to expand Federal transportation infrastructure investment in rural communities, including by providing recommendations for changes in formula funds or other existing funding distribution patterns; ``(D) to use innovation to resolve local and regional transportation challenges faced by rural communities; ``(E) to promote and improve planning and coordination among rural areas to maximize the unique competitive advantage in those areas while avoiding duplicative Federal, State and local investments; and ``(F) to ensure that all rural communities lacking resources receive proactive outreach, education, and technical assistance to improve access to Federal transportation programs. ``(4) Duties of assistant secretary.--The Assistant Secretary shall-- ``(A) provide information and outreach to rural communities concerning the availability and eligibility requirements of participating in programs of the Department; ``(B) help rural communities identify competitive economic advantages and avoid duplicative transportation investments in order to ensure continued economic growth; ``(C) serve as a resource for assisting rural communities with respect to Federal transportation programs; ``(D) ensure and coordinate a routine rural consultation on the development of policies, programs, and activities of the Department; ``(E) serve as an advocate within the Department on behalf of rural communities; and ``(F) work in coordination with the Department of Agriculture, the Department of Health and Human Services, the Department of Commerce, the Federal Communications Commission, and other Federal agencies, as the Secretary determines to be appropriate, in carrying out the responsibilities of the Assistant Secretary. ``(5) Contracts and agreements.--For the purpose of carrying out the mission and goals of the Office under paragraph (3) and the duties of the Assistant Secretary under paragraph (4), the Assistant Secretary may enter into contracts, cooperative agreements, and other agreements as necessary, including with research centers, institutions of higher education, States, units of local government, nonprofit organizations, or a combination of any of those entities-- ``(A) to conduct research on transportation investments that promote rural economic development; ``(B) to solicit information in the development of policy, programs, and activities of the Department that can improve infrastructure investment and economic development in rural areas; ``(C) to develop educational and outreach materials, including the conduct of workshops, courses, and certified training for rural communities and regions that can further the mission and goals of the Office and the Department; and ``(D) to carry out any other activities, as determined by the Secretary to be appropriate. ``(6) Employees.--The Secretary shall ensure that not more than 4 full-time equivalent employees are assigned to the Office. ``(7) Applicability.--In carrying out the mission and goals of the Office under paragraph (3) and the duties of the Assistant Secretary under paragraph (4), the Assistant Secretary shall consider as rural any area considered to be a rural area under a Federal transportation program of the Department.''. (2) Council on credit and finance.--Section 117(b)(1) of title 49, United States Code, is amended by adding at the end the following: ``(I) The Assistant Secretary for Rural Economic Investment.''. (c) Reorganization Proposal.-- (1) In general.--The Secretary, in consultation with the relevant congressional committees, shall develop a proposed reorganization of the functions of the Department to ensure improved coordination and prioritization of programs and services that promote rural infrastructure investment, expansion, equity, and economic development. (2) Report.--Not later than 180 days after the date of enactment of this Act, the Secretary shall submit to the relevant congressional committees a report that describes the proposed reorganization plan under paragraph (1). (d) Rural Consultation.-- (1) Requirement.-- (A) In general.--Not later than 1 year after the date of enactment of this Act, each office and agency within the Department shall develop and implement a process to ensure meaningful and timely input from rural stakeholders during the development of any regulation, guidance, or policy that would have substantial direct effects on 1 or more rural areas. (B) Consultation.--To the maximum extent practicable and in accordance with applicable Federal law, an office or agency of the Department shall not promulgate a regulation, issue guidance, or implement a policy [[Page S5607]] described in subparagraph (A) unless the office or agency-- (i) consults with rural stakeholders before developing the proposed regulation; (ii) publishes in the Federal Register a summary rural impact statement, which shall consist of-- (I) a description of the consultation with rural stakeholders on the regulation, guidance, or policy; (II) a summary of any concerns raised by the rural stakeholders; (III) a description of the extent to which concerns referred to in subclause (II) have been alleviated; and (IV) a description of why the regulation, guidance, or policy is needed; and (iii) submits to the Director of the Office of Management and Budget-- (I) the summary rural impact statement described in clause (ii); and (II) on request of the Director, any written communications submitted to the office or agency from rural stakeholders. (2) Designation.--Not later than 180 days after the date of enactment of this Act, each office and agency within the Department shall designate an official within that office or agency to serve as the official with principal responsibility for the implementation of this subsection. (e) Advisory Committee.-- (1) In general.--The Secretary shall establish a rural transportation advisory council (referred to in this subsection as the ``advisory council'') to consult with and advise the Office of Rural Economic Investment. (2) Membership.--The Secretary shall appoint members to the advisory council in a manner that ensures that the geographic and economic diversity of rural regions of the United States are represented. (3) Meetings.--The advisory council shall meet not less than twice per year, as determined by the Secretary. (4) Duties.--The advisory council shall-- (A) advise the Office of Rural Economic Investment on issues related to rural needs relating to Federal transportation programs; (B) develop recommendations for any changes to Federal law, regulations, internal Department guidance, or other measures that would eliminate barriers for rural access or improve rural equity in transportation investments; (C) examine methods of maximizing the number of opportunities for assistance for rural areas under Federal transportation programs, including expanded outreach and technical assistance; (D) examine methods of encouraging intergovernmental and local resource cooperation to mitigate duplicative investments in key regions and improve the efficiencies in the delivery of Federal transportation programs; (E) evaluate other methods of creating new opportunities for rural regions; and (F) address any other relevant issues as the Secretary determines to be appropriate. ______ By Mr. KAINE (for himself and Ms. Hassan): S. 2521. A bill to award grants for the recruitment, retention, and advancement of direct care workers; to the Committee on Health, Education, Labor, and Pensions. Mr. KAINE. Mr. President. As our Nation ages, we face a growing need for direct care professionals to care for older adults and people with disabilities. The U.S. Census Bureau projects the number of people aged 65 and older to more than double between 2015 and 2060, from nearly 48 million to 98 million. Approximately 61 million Americans are currently living with a disability. By 2024, 5 .2 million direct care workers will be needed across all care settings. Direct care workers, such as home health aides and nursing assistants, are the backbone of the long-term care workforce, providing daily assistance to millions of older Americans, people with disabilities, and others with chronic care needs. Direct care workers help ensure that older Americans and people with disabilities receive the critical care they need while remaining active members of their communities. However, direct care workers are often paid low wages and may face poor working conditions and economic insecurity. The majority of direct care workers are women and people of color. Some direct care workers do not have education beyond high school and lack access to a career pathway or advanced training. Twenty-four percent of home care workers live below the Federal poverty level and 52 percent of direct care workers rely on some form of public assistance to support themselves and their families. Today, I am pleased to introduce the Direct Creation, Advancement, and Retention of Employment Opportunity Act, or Direct CARE Opportunity Act, with Senator Hassan. I am proud to have partnered with my friend and colleague in the Virginia delegation Chairman Bobby Scott on this bill, who has also introduced the bill today in the House of Representatives. The Direct CARE Opportunity Act provides support for strategies to recruit, retain, and advance the direct care workforce pipeline. Our legislation would support the implementation of models and strategies to train more people in the direct care field, while allowing for local and regional innovation to address workforce shortages. We encourage retention and career advancement in a high- demand field where workers carry a large emotional burden and face barriers to economic mobility. Our legislation responds to the needs of our growing aging population, allowing older Americans, people with disabilities, and those with chronic illnesses to remain in their communities while receiving critical care and support, helping prevent costlier institutional care. I urge my colleagues on both sides of the aisle to see the Direct CARE Opportunity Act as a chance to invest in the professionals who care for millions of vulnerable Americans every day, ensuring they live with dignity and independence. ______ By Mr. DURBIN (for himself, Ms. Duckworth, Mr. Booker, and Ms. Hirono): S. 2523. A bill to amend section 455(m) of the Higher Education Act of 1965 in order to allow adjunct faculty members to qualify for public service loan forgiveness; to the Committee on Health, Education, Labor, and Pensions. Mr. DURBIN. Mr. President, I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 2523 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Adjunct Faculty Loan Fairness Act of 2019''. SEC. 2. LOAN FORGIVENESS FOR ADJUNCT FACULTY. Section 455(m)(3)(B)(ii) of the Higher Education Act of 1965 (20 U.S.C. 1087e(m)(3)(B)(ii)) is amended-- (1) by striking ``teaching as'' and inserting the following: ``teaching-- ``(I) as''; (2) by striking ``, foreign language faculty, and part-time faculty at community colleges), as determined by the Secretary.'' and inserting ``and foreign language faculty), as determined by the Secretary; or''; and (3) by adding at the end the following: ``(II) as a part-time faculty member or instructor who-- ``(aa) teaches not less than 1 course at an institution of higher education (as defined in section 101(a)), a postsecondary vocational institution (as defined in section 102(c)), or a Tribal College or University (as defined in section 316(b)); and ``(bb) is not employed on a full-time basis by any other employer.''. ____________________
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