Datasets:

hyperdemocracy

/

usc-chunks-s4096-o512

like 0

Follow

hyperdemocracy 3

113-hjres-90-ih-dtd-0

113-hjres-90-ih-dtd

113-hjres-90

IA 113th CONGRESS 1st Session H. J. RES. 90 IN THE HOUSE OF REPRESENTATIVES October 8, 2013 Mr. Rogers of Kentucky introduced the following joint resolution; which was referred to the Committee on Appropriations JOINT RESOLUTION Making continuing appropriations for the Federal Aviation Administration for fiscal year 2014, and for other purposes. That the following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the Federal Aviation Administration for fiscal year 2014, and for other purposes, namely: 101. (a) Such amounts as may be necessary, at a rate for operations as provided in the Further Continuing Appropriations Act, 2013 (division F of Public Law 113–6 ) and under the authority and conditions provided in such Act, for continuing projects or activities (including the costs of direct loans and loan guarantees) that are not otherwise specifically provided for in this joint resolution, that were conducted in fiscal year 2013, and for which appropriations, funds, or other authority were made available by such Act under the heading Department of Transportation—Federal Aviation Administration . (b) The rate for operations provided by subsection (a) for each account shall be calculated to reflect the full amount of any reduction required in fiscal year 2013 pursuant to— (1) any provision of division G of the Consolidated and Further Continuing Appropriations Act, 2013 ( Public Law 113–6 ), including section 3004; and (2) the Presidential sequestration order dated March 1, 2013, except as attributable to budget authority made available by the Disaster Relief Appropriations Act, 2013 ( Public Law 113–2 ). 102. Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act. 103. Unless otherwise provided for in this joint resolution or in the applicable appropriations Act for fiscal year 2014, appropriations and funds made available and authority granted pursuant to this joint resolution shall be available until whichever of the following first occurs: (1) the enactment into law of an appropriation for any project or activity provided for in this joint resolution; (2) the enactment into law of the applicable appropriations Act for fiscal year 2014 without any provision for such project or activity; or (3) December 15, 2013. 104. Expenditures made pursuant to this joint resolution shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law. 105. This joint resolution shall be implemented so that only the most limited funding action of that permitted in the joint resolution shall be taken in order to provide for continuation of projects and activities. 106. Amounts made available under section 101 for civilian personnel compensation and benefits in each department and agency may be apportioned up to the rate for operations necessary to avoid furloughs within such department or agency, consistent with the applicable appropriations Act for fiscal year 2013, except that such authority provided under this section shall not be used until after the department or agency has taken all necessary actions to reduce or defer non-personnel-related administrative expenses. 107. It is the sense of Congress that this joint resolution may also be referred to as the Flight Safety Act . This joint resolution may be cited as the Federal Aviation Administration Continuing Appropriations Resolution, 2014 .

113-hjres-91-eh-dtd-0

113-hjres-91-eh-dtd

113-hjres-91

IA 113th CONGRESS 1st Session H. J. RES. 91 IN THE HOUSE OF REPRESENTATIVES JOINT RESOLUTION Making continuing appropriations for death gratuities and related survivor benefits for survivors of deceased military service members of the Department of Defense for fiscal year 2014, and for other purposes. That the following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, for death gratuities and related benefits for survivors of deceased military service members of the Department of Defense for fiscal year 2014, and for other purposes, namely: 101. (a) Such amounts as may be necessary, at a rate for operations as provided for fiscal year 2013 in the Department of Defense Appropriations Act, 2013 (division C of Public Law 113–6 ) and under the authority and conditions provided in such Act, for Operation and Maintenance and Military Personnel accounts for continuing the following projects and activities that are not otherwise specifically provided for in this joint resolution or the Pay Our Military Act ( Public Law 113–39 ), and for which appropriations, funds, or other authority were made available by the Department of Defense Appropriations Act, 2013: (1) The payment of a death gratuity under sections 1475–1477 and 1489 of title 10, United States Code. (2) The payment or reimbursement for funeral and burial expenses authorized under sections 1481 and 1482 of title 10, United States Code. (3) The payment or reimbursement of authorized funeral travel and travel related to the dignified transfer of remains and unit memorial services under section 481f of title 37, United States Code. (4) The temporary continuation of a basic allowance of housing for dependents of members dying on active duty, as authorized by section 403(l) of title 37, United States Code. (b) The rate for operations provided by subsection (a) for each program or activity shall be calculated to reflect the full amount of any reduction required in fiscal year 2013 pursuant to— (1) any provision of division G of the Consolidated and Further Continuing Appropriations Act, 2013 ( Public Law 113–6 ), including section 3004; and (2) the Presidential sequestration order dated March 1, 2013, except as attributable to budget authority made available by the Disaster Relief Appropriations Act, 2013 ( Public Law 113–2 ). 102. Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act. 103. Unless otherwise provided for in this joint resolution or in the applicable appropriations Act for fiscal year 2014, appropriations and funds made available and authority granted pursuant to this joint resolution shall be available until whichever of the following first occurs: (1) the enactment into law of an appropriation for any project or activity provided for in this joint resolution; (2) the enactment into law of the applicable appropriations Act for fiscal year 2014 without any provision for such project or activity; or (3) December 15, 2013. 104. Expenditures made pursuant to this joint resolution shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law. 105. This joint resolution shall be implemented so that only the most limited funding action of that permitted in the joint resolution shall be taken in order to provide for continuation of projects and activities. 106. It is the sense of Congress that this joint resolution may also be referred to as the Honoring the Families of Fallen Soldiers Act . This joint resolution may be cited as the Department of Defense Survivor Benefits Continuing Appropriations Resolution, 2014 . Passed the House of Representatives October 9, 2013. Karen L. Haas, Clerk.

113-hjres-92-ih-dtd-0

113-hjres-92-ih-dtd

113-hjres-92

IA 113th CONGRESS 1st Session H. J. RES. 92 IN THE HOUSE OF REPRESENTATIVES October 9, 2013 Mr. Kingston introduced the following joint resolution; which was referred to the Committee on Appropriations JOINT RESOLUTION Making continuing appropriations for the Centers for Disease Control and Prevention for fiscal year 2014, and for other purposes. That the following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the Centers for Disease Control and Prevention for fiscal year 2014, and for other purposes, namely: 101. (a) Such amounts as may be necessary, at a rate for operations as provided in the Full-Year Continuing Appropriations Act, 2013 (division F of Public Law 113–6 ) and under the authority and conditions provided in such Act, for continuing projects or activities (including the costs of direct loans and loan guarantees) that are not otherwise specifically provided for in this joint resolution, that were conducted in fiscal year 2013, and for which appropriations, funds, or other authority were made available by such Act under the heading Department of Health and Human Services—Centers for Disease Control and Prevention . (b) The rate for operations provided by subsection (a) for each account shall be calculated to reflect the full amount of any reduction required in fiscal year 2013 pursuant to— (1) any provision of division G of the Consolidated and Further Continuing Appropriations Act, 2013 ( Public Law 113–6 ), including section 3004; and (2) the Presidential sequestration order dated March 1, 2013, except as attributable to budget authority made available by the Disaster Relief Appropriations Act, 2013 ( Public Law 113–2 ). 102. Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act. 103. Unless otherwise provided for in this joint resolution or in the applicable appropriations Act for fiscal year 2014, appropriations and funds made available and authority granted pursuant to this joint resolution shall be available until whichever of the following first occurs: (1) the enactment into law of an appropriation for any project or activity provided for in this joint resolution; (2) the enactment into law of the applicable appropriations Act for fiscal year 2014 without any provision for such project or activity; or (3) December 15, 2013. 104. Expenditures made pursuant to this joint resolution shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law. 105. This joint resolution shall be implemented so that only the most limited funding action of that permitted in the joint resolution shall be taken in order to provide for continuation of projects and activities. 106. Amounts made available under section 101 for civilian personnel compensation and benefits in each department and agency may be apportioned up to the rate for operations necessary to avoid furloughs within such department or agency, consistent with the applicable appropriations Act for fiscal year 2013, except that such authority provided under this section shall not be used until after the department or agency has taken all necessary actions to reduce or defer non-personnel-related administrative expenses. 107. It is the sense of Congress that this joint resolution may also be referred to as the Open Public Health to Support Americans Act . This joint resolution may be cited as the Centers for Disease Control and Prevention Continuing Appropriations Resolution, 2014 .

113-hjres-93-ih-dtd-0

113-hjres-93-ih-dtd

113-hjres-93

IA 113th CONGRESS 1st Session H. J. RES. 93 IN THE HOUSE OF REPRESENTATIVES October 10, 2013 Mrs. Capito (for herself, Mr. McKinley , and Mr. Rahall ) introduced the following joint resolution; which was referred to the Committee on Appropriations JOINT RESOLUTION Making continuing appropriations for the Mine Safety and Health Administration for fiscal year 2014, and for other purposes. That the following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the Mine Safety and Health Administration for fiscal year 2014, and for other purposes, namely: 101. (a) Such amounts as may be necessary, at a rate for operations as provided in the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2012 (division F of Public Law 112–74 ) as amended by the Further Continuing Appropriations Act, 2013 (division F of Public Law 113–6 ) and under the authority and conditions provided in such Acts, for continuing projects or activities of the Mine Safety and Health Administration that are not otherwise specifically provided for in this joint resolution, that were conducted in fiscal year 2013, and for which appropriations, funds, or other authority were made available by the Consolidated Appropriations Act, 2012 under the heading Mine Safety and Health Administration . (b) The rate for operations provided by subsection (a) for each account shall be calculated to reflect the full amount of any reduction required in fiscal year 2013 pursuant to— (1) any provision of division G of the Consolidated and Further Continuing Appropriations Act, 2013 ( Public Law 113–6 ), including section 3004; and (2) the Presidential sequestration order dated March 1, 2013, except as attributable to budget authority made available by the Disaster Relief Appropriations Act, 2013 ( Public Law 113–2 ). 102. Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act. 103. Unless otherwise provided for in this joint resolution or in the applicable appropriations Act for fiscal year 2014, appropriations and funds made available and authority granted pursuant to this joint resolution shall be available until whichever of the following first occurs: (1) the enactment into law of an appropriation for any project or activity provided for in this joint resolution; (2) the enactment into law of the applicable appropriations Act for fiscal year 2014 without any provision for such project or activity; or (3) December 15, 2013. 104. Expenditures made pursuant to this joint resolution shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law. 105. This joint resolution shall be implemented so that only the most limited funding action of that permitted in the joint resolution shall be taken in order to provide for continuation of projects and activities. 106. Amounts made available under section 101 for personnel compensation and benefits in each department and agency may be apportioned up to the rate for operations necessary to avoid furloughs within such department or agency, consistent with the applicable appropriations Act for fiscal year 2013, except that such authority provided under this section shall not be used until after the department or agency has taken all necessary actions to reduce or defer non-personnel-related administrative expenses. This joint resolution may be cited as the Mine Safety and Health Continuing Appropriations Resolution, 2014 .

113-hjres-94-ih-dtd-0

113-hjres-94-ih-dtd

113-hjres-94

IA 113th CONGRESS 1st Session H. J. RES. 94 IN THE HOUSE OF REPRESENTATIVES October 15, 2013 Mr. Brooks of Alabama (for himself, Mr. Rogers of Alabama , Mr. Rohrabacher , Mr. Palazzo , Mr. Stockman , Mr. Bridenstine , Mr. Hall , Mr. McCaul , Mr. Weber of Texas , Mr. Stewart , Mr. Bishop of Utah , Mr. Poe of Texas , Mr. McKinley , Mr. McCarthy of California , and Mr. Bachus ) introduced the following joint resolution; which was referred to the Committee on Appropriations JOINT RESOLUTION Making continuing appropriations for the National Aeronautics and Space Administration for fiscal year 2014, and for other purposes. That the following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the National Aeronautics and Space Administration for fiscal year 2014, and for other purposes, namely: 101. (a) Such amounts as may be necessary, at a rate for operations as provided for fiscal year 2013 under the Science Appropriations Act, 2013 (division B of Public Law 113–6 ) and under the authority and conditions provided in such Act, for continuing projects or activities (including the costs of direct loans and loan guarantees) that are not otherwise specifically provided for in this joint resolution, that were conducted in fiscal year 2013, and for which appropriations, funds, or other authority were made available by such Act under the heading National Aeronautics and Space Administration . (b) The rate for operations provided by subsection (a) for each account shall be calculated to reflect the full amount of any reduction required in fiscal year 2013 pursuant to— (1) any provision of division G of the Consolidated and Further Continuing Appropriations Act, 2013 ( Public Law 113–6 ), including section 3004; and (2) the Presidential sequestration order dated March 1, 2013, except as attributable to budget authority made available by the Disaster Relief Appropriations Act, 2013 ( Public Law 113–2 ). 102. Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act. 103. Unless otherwise provided for in this joint resolution or in the applicable appropriations Act for fiscal year 2014, appropriations and funds made available and authority granted pursuant to this joint resolution shall be available until whichever of the following first occurs: (1) the enactment into law of an appropriation for any project or activity provided for in this joint resolution; (2) the enactment into law of the applicable appropriations Act for fiscal year 2014 without any provision for such project or activity; or (3) September 30, 2014. 104. Expenditures made pursuant to this joint resolution shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law. 105. This joint resolution shall be implemented so that only the most limited funding action of that permitted in the joint resolution shall be taken in order to provide for continuation of projects and activities. 106. Amounts made available under section 101 for civilian personnel compensation and benefits in each department and agency may be apportioned up to the rate for operations necessary to avoid furloughs within such department or agency, consistent with the applicable appropriations Act for fiscal year 2013, except that such authority provided under this section shall not be used until after the department or agency has taken all necessary actions to reduce or defer non-personnel-related administrative expenses.

113-hjres-95-ih-dtd-0

113-hjres-95-ih-dtd

113-hjres-95

IA 113th CONGRESS 1st Session H. J. RES. 95 IN THE HOUSE OF REPRESENTATIVES October 15, 2013 Mr. Kinzinger of Illinois introduced the following joint resolution; which was referred to the Committee on Appropriations JOINT RESOLUTION Making continuing appropriations for the Nuclear Regulatory Commission for fiscal year 2014, and for other purposes. That the following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the Nuclear Regulatory Commission for fiscal year 2014, and for other purposes, namely: 101. (a) Such amounts as may be necessary, at a rate for operations as provided for fiscal year 2013 under the Full-Year Continuing Appropriations Act, 2013 (division F of Public Law 113–6 ) and under the authority and conditions provided in such Act, for continuing projects or activities (including the costs of direct loans and loan guarantees) that are not otherwise specifically provided for in this joint resolution, that were conducted in fiscal year 2013, and for which appropriations, funds, or other authority were made available by such Act under the heading Nuclear Regulatory Commission . (b) The rate for operations provided by subsection (a) for each account shall be calculated to reflect the full amount of any reduction required in fiscal year 2013 pursuant to— (1) any provision of division G of the Consolidated and Further Continuing Appropriations Act, 2013 ( Public Law 113–6 ), including section 3004; and (2) the Presidential sequestration order dated March 1, 2013, except as attributable to budget authority made available by the Disaster Relief Appropriations Act, 2013 ( Public Law 113–2 ). 102. Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act. 103. Unless otherwise provided for in this joint resolution or in the applicable appropriations Act for fiscal year 2014, appropriations and funds made available and authority granted pursuant to this joint resolution shall be available until whichever of the following first occurs: (1) the enactment into law of an appropriation for any project or activity provided for in this joint resolution; (2) the enactment into law of the applicable appropriations Act for fiscal year 2014 without any provision for such project or activity; or (3) December 15, 2013. 104. Expenditures made pursuant to this joint resolution shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law. 105. This joint resolution shall be implemented so that only the most limited funding action of that permitted in the joint resolution shall be taken in order to provide for continuation of projects and activities. 106. Amounts made available under section 101 for civilian personnel compensation and benefits in each department and agency may be apportioned up to the rate for operations necessary to avoid furloughs within such department or agency, consistent with the applicable appropriations Act for fiscal year 2013, except that such authority provided under this section shall not be used until after the department or agency has taken all necessary actions to reduce or defer non-personnel-related administrative expenses. This joint resolution may be cited as the Nuclear Regulatory Commission Continuing Appropriations Resolution, 2014 .

113-hjres-96-ih-dtd-0

113-hjres-96-ih-dtd

113-hjres-96

IA 113th CONGRESS 1st Session H. J. RES. 96 IN THE HOUSE OF REPRESENTATIVES October 15, 2013 Mr. McKinley (for himself, Mr. Rahall , Mrs. Capito , and Mr. Johnson of Ohio ) introduced the following joint resolution; which was referred to the Committee on Appropriations JOINT RESOLUTION Making continuing appropriations for fossil energy research and development of the Department of Energy for fiscal year 2014, and for other purposes. That the following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the Department of Energy for fiscal year 2014, and for other purposes, namely: 101. (a) Such amounts as may be necessary, at a rate for operations as provided for fiscal year 2013 under the Energy and Water Development and Related Agencies Appropriations Act, 2012 (division B of Public Law 112–74 ) and under the authority and conditions provided in such Act, for continuing projects or activities (including the costs of direct loans and loan guarantees) that are not otherwise specifically provided for in this joint resolution, that were conducted in fiscal year 2013, and for which appropriations, funds, or other authority were made available by such Act under the heading Fossil Energy Research and Development . (b) The rate for operations provided by subsection (a) for each account shall be calculated to reflect the full amount of any reduction required in fiscal year 2013 pursuant to— (1) any provision of division G of the Consolidated and Further Continuing Appropriations Act, 2013 ( Public Law 113–6 ), including section 3004; and (2) the Presidential sequestration order dated March 1, 2013, except as attributable to budget authority made available by the Disaster Relief Appropriations Act, 2013 ( Public Law 113–2 ). 102. Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act. 103. Unless otherwise provided for in this joint resolution or in the applicable appropriations Act for fiscal year 2014, appropriations and funds made available and authority granted pursuant to this joint resolution shall be available until whichever of the following first occurs: (1) the enactment into law of an appropriation for any project or activity provided for in this joint resolution; (2) the enactment into law of the applicable appropriations Act for fiscal year 2014 without any provision for such project or activity; or (3) September 30, 2014. 104. Expenditures made pursuant to this joint resolution shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law. 105. This joint resolution shall be implemented so that only the most limited funding action of that permitted in the joint resolution shall be taken in order to provide for continuation of projects and activities. 106. Amounts made available under section 101 for civilian personnel compensation and benefits in each department and agency may be apportioned up to the rate for operations necessary to avoid furloughs within such department or agency, consistent with the applicable appropriations Act for fiscal year 2013, except that such authority provided under this section shall not be used until after the department or agency has taken all necessary actions to reduce or defer non-personnel-related administrative expenses.

113-hjres-97-ih-dtd-0

113-hjres-97-ih-dtd

113-hjres-97

IA 113th CONGRESS 1st Session H. J. RES. 97 IN THE HOUSE OF REPRESENTATIVES October 22, 2013 Ms. Jenkins introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States relative to applying laws equally to the citizens of the United States and the Federal Government. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:  — 1. Congress shall make no law applicable to a citizen of the United States that is not equally applicable to Congress. 2. Congress shall make no law applicable to a citizen of the United States that is not equally applicable to the executive branch of Government, including the President, Vice President, ambassadors, other public ministers and consuls, and all other officers of the United States, including those provided for under this Constitution and by law, and inferior officers to the President established by law. 3. Congress shall make no law applicable to a citizen of the United States that is not equally applicable to judges of the Supreme Court of the United States, including the Chief Justice, and judges of such inferior courts as Congress may from time to time ordain and establish. 4. Nothing in this article shall preempt any specific provision of this Constitution. .

113-hjres-98-ih-dtd-0

113-hjres-98-ih-dtd

113-hjres-98

IA 113th CONGRESS 1st Session H. J. RES. 98 IN THE HOUSE OF REPRESENTATIVES October 23, 2013 Mr. Duncan of South Carolina (for himself, Mr. Daines , Mr. DeSantis , Mr. Salmon , Mr. Schweikert , Mr. Collins of Georgia , and Mr. Barr ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States relative to applying laws equally to the citizens of the United States and the Federal Government. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States:  — 1. Congress shall make no law applicable to a citizen of the United States that is not equally applicable to Congress. 2. Congress shall make no law applicable to a citizen of the United States that is not equally applicable to the executive branch of Government, including the President, Vice President, ambassadors, other public ministers and consuls, and all other officers of the United States, including those provided for under this Constitution and by law, and inferior officers to the President established by law. 3. Congress shall make no law applicable to a citizen of the United States that is not equally applicable to judges of the Supreme Court of the United States, including the Chief Justice, and judges of such inferior courts as Congress may from time to time ordain and establish. 4. Nothing in this article shall preempt any specific provision of this Constitution. .

113-hjres-99-eh-dtd-0

113-hjres-99-eh-dtd

113-hjres-99

IA 113th CONGRESS 1st Session H. J. RES. 99 IN THE HOUSE OF REPRESENTATIVES JOINT RESOLUTION Relating to the disapproval of the President’s exercise of authority to suspend the debt limit, as submitted under section 1002(b) of the Continuing Appropriations Act, 2014 on October 17, 2013. That Congress disapproves of the President’s exercise of authority to suspend the debt limit, as exercised pursuant to the certification under section 1002(b) of the Continuing Appropriations Act, 2014. Passed the House of Representatives October 30, 2013. Karen L. Haas, Clerk.

113-hjres-100-ih-dtd-0

113-hjres-100-ih-dtd

113-hjres-100

IA 113th CONGRESS 1st Session H. J. RES. 100 IN THE HOUSE OF REPRESENTATIVES October 30, 2013 Mr. George Miller of California introduced the following joint resolution; which was referred to the Committee on Appropriations , and in addition to the Committee on the Budget , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned JOINT RESOLUTION Making further continuing appropriations for the fiscal year ending September 30, 2014, and for other purposes.

113-hjres-100-ih-dtd-1

113-hjres-100-ih-dtd

113-hjres-100

That the following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the several departments, agencies, corporations, and other organizational units of Government for fiscal year 2014, and for other purposes, namely: 101. (a) Such amounts as may be necessary, at the level specified in subsection (c) and under the authority and conditions provided in applicable appropriations Acts for fiscal year 2013, for projects or activities (including the costs of direct loans and loan guarantees) that are not otherwise specifically provided for, and for which appropriations, funds, or other authority were made available in the following appropriations Acts: (1) The Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013 (division A of Public Law 113–6 ), except section 735. (2) The Commerce, Justice, Science, and Related Agencies Appropriations Act, 2013 (division B of Public Law 113–6 ). (3) The Department of Defense Appropriations Act, 2013 (division C of Public Law 113–6 ). (4) The Department of Homeland Security Appropriations Act, 2013 (division D of Public Law 113–6 ). (5) The Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2013 (division E of Public Law 113–6 ). (6) The Full-Year Continuing Appropriations Act, 2013 (division F of Public Law 113–6 ). (b) For purposes of this joint resolution, the term level means an amount. (c) The level referred to in subsection (a) shall be the amounts appropriated in the appropriations Acts referred to in such subsection, including transfers and obligation limitations, except that such level shall be calculated— (1) except as provided in paragraph (2), to reflect the full amount of any reduction required in fiscal year 2013 pursuant to any provision of division G of the Consolidated and Further Continuing Appropriations Act, 2013 ( Public Law 113–6 ), including section 3004; and (2) without regard to any reduction required in fiscal year 2013 pursuant to the Presidential sequestration order dated March 1, 2013. (d) (1) If the total level provided in subsections (a) and (b) is less than $1,058,000,000,000, then there is provided an additional amount so that the total amounts made available by such subsections equals $1,058,000,000,000. (2) Any increase made pursuant to paragraph (1) shall be applied proportionately— (A) to each discretionary account

113-hjres-100-ih-dtd-2

113-hjres-100-ih-dtd

113-hjres-100

; and (B) within each such account, to each program, project, and activity (with programs, projects, and activities as delineated in the appropriation Act or accompanying reports for the relevant fiscal year covering such account or item, or for accounts and items not included in appropriation Acts, as delineated in the most recently submitted President's budget). 102. Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act. 103. Appropriations provided by this joint resolution that, in the applicable appropriations Act for fiscal year 2013, carried a multiple-year or no-year period of availability shall retain a comparable period of availability. 104. No appropriation or funds made available or authority granted pursuant to section 101 shall be used to initiate or resume any project or activity for which appropriations, funds, or other authority were not available during fiscal year 2013. 105. Except as otherwise expressly provided in this joint resolution, the requirements, authorities, conditions, limitations, and other provisions of the appropriations Acts referred to in section 101 shall continue in effect through the date specified in section 106. 106. Unless otherwise provided for in this joint resolution or in the applicable appropriations Act, appropriations and funds made available and authority granted pursuant to this joint resolution shall be available through September 30, 2014. 107. Expenditures made pursuant to the Continuing Appropriations Act, 2014 ( Public Law 113–46 ) shall be charged to the applicable appropriation, fund, or authorization provided by this joint resolution. 108. Funds appropriated by this joint resolution may be obligated and expended notwithstanding section 10 of Public Law 91–672 ( 22 U.S.C. 2412 ), section 15 of the State Department Basic Authorities Act of 1956 ( 22 U.S.C. 2680 ), section 313 of the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 ( 22 U.S.C. 6212 ), and section 504(a)(1) of the National Security Act of 1947 ( 50 U.S.C. 3094(a)(1) ). 109. (a) For entitlements and other mandatory payments whose budget authority was provided in appropriations Acts for fiscal year 2013, and for activities under the Food and Nutrition Act of 2008, the levels established by section 101 shall be the amounts necessary to maintain program levels under current law and under the authority and conditions provided in the applicable appropriations Acts for fiscal year 2013. (b) In addition to the amounts otherwise provided by section 101, the following amounts shall be available for the following accounts for advance payments for the first quarter of fiscal year 2015: (1) Department of Labor, Office of Workers’ Compensation Programs, Special Benefits for Disabled Coal Miners , for benefit payments under title IV of the Federal Mine Safety and Health Act of 1977, $40,000,000, to remain available until expended. (2) Department of Health and Human Services, Centers for Medicare and Medicaid Services, Grants to States for Medicaid , for payments to States or in the case of section 1928 on behalf of States under title XIX of the Social Security Act, $106,335,631,000, to remain available until expended. (3) Department of Health and Human Services, Administration for Children and Families, Payments to States for Child Support Enforcement and Family Support Programs , for payments to States or other non-Federal entities under titles I, IV–D, X, XI, XIV, and XVI of the Social Security Act and the Act of July 5, 1960 (24 U.S.C. ch. 9), $1,100,000,000, to remain available until expended. (4) Department of Health and Human Services, Administration for Children and Families, Payments for Foster Care and Permanency , for payments to States or other non-Federal entities under title IV–E of the Social Security Act, $2,200,000,000. (5) Social Security Administration, Supplemental Security Income Program , for benefit payments under title XVI of the Social Security Act, $19,300,000,000, to remain available

113-hjres-100-ih-dtd-3

113-hjres-100-ih-dtd

113-hjres-100

Act of July 5, 1960 (24 U.S.C. ch. 9), $1,100,000,000, to remain available until expended. (4) Department of Health and Human Services, Administration for Children and Families, Payments for Foster Care and Permanency , for payments to States or other non-Federal entities under title IV–E of the Social Security Act, $2,200,000,000. (5) Social Security Administration, Supplemental Security Income Program , for benefit payments under title XVI of the Social Security Act, $19,300,000,000, to remain available until expended. 110. (a) Each amount incorporated by reference in this joint resolution that was previously designated by the Congress for Overseas Contingency Operations/Global War on Terrorism pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 or as being for disaster relief pursuant to section 251(b)(2)(D) of such Act is designated by the Congress for Overseas Contingency Operations/Global War on Terrorism pursuant to section 251(b)(2)(A) of such Act or as being for disaster relief pursuant to section 251(b)(2)(D) of such Act, respectively. (b) Of the amounts made available by section 101 for Social Security Administration, Limitation on Administrative Expenses for the cost associated with continuing disability reviews under titles II and XVI of the Social Security Act and for the cost associated with conducting redeterminations of eligibility under title XVI of the Social Security Act, $273,000,000 is provided to meet the terms of section 251(b)(2)(B)(ii)(III) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, and $469,639,000 is additional new budget authority specified for purposes of section 251(b)(2)(B) of such Act. (c) Section 5 of Public Law 113–6 shall apply to amounts designated in subsection (a) for Overseas Contingency Operations/Global War on Terrorism. 111. With respect to any discretionary account for which advance appropriations were provided for fiscal year 2014 or 2015 in an appropriations Act for fiscal year 2013, in addition to amounts otherwise made available by this joint resolution, advance appropriations are provided in the same amount for fiscal year 2015 or 2016, respectively, with a comparable period of availability. 112. Section 3003 of division G of Public Law 113–6 shall be applied to funds appropriated by this joint resolution by substituting fiscal year 2014 for fiscal year 2013 each place it appears. 113. Section 408 of the Food for Peace Act ( 7 U.S.C. 1736b ) shall be applied by substituting the date specified in section 106 of this joint resolution for December 31, 2012 . 114. The authority provided by sections 1205 and 1206 of the National Defense Authorization Act for Fiscal Year 2012 ( Public Law 112–81 ) shall continue in effect, notwithstanding subsection (h) of section 1206, through the earlier of the date specified in section 106 of this joint resolution or the date of the enactment of an Act authorizing appropriations for fiscal year 2014 for military activities of the Department of Defense. 115. Section 14704 of title 40, United States Code, shall be applied to amounts made available by this joint resolution by substituting the date specified in section 106 of this joint resolution for October 1, 2012 . 116. Notwithstanding section 101, the level for The Judiciary, Courts of Appeals, District Courts, and Other Judicial Services, Salaries and Expenses shall be $4,820,181,000: Provided , That notwithstanding section 302 of Division C, of Public Law 112–74 as continued by Public Law 113–6 , not to exceed $25,000,000 shall be available for transfer between accounts to maintain minimum operating levels. 117. Notwithstanding section 101, the level for The Judiciary, Courts of Appeals, District Courts, and Other Judicial Services, Defender Services shall be $1,012,000,000. 118. Section 302 of the Universal Service Anti-deficiency Temporary Suspension Act is amended by striking January 15, 2014 , each place it appears and inserting September 30, 2014 . 119. Notwithstanding section 101, the level for the

113-hjres-100-ih-dtd-4

113-hjres-100-ih-dtd

113-hjres-100

exceed $25,000,000 shall be available for transfer between accounts to maintain minimum operating levels. 117. Notwithstanding section 101, the level for The Judiciary, Courts of Appeals, District Courts, and Other Judicial Services, Defender Services shall be $1,012,000,000. 118. Section 302 of the Universal Service Anti-deficiency Temporary Suspension Act is amended by striking January 15, 2014 , each place it appears and inserting September 30, 2014 . 119. Notwithstanding section 101, the level for the Privacy and Civil Liberties Oversight Board shall be $3,100,000. 120. For the period covered by this joint resolution, section 550(b) of Public Law 109–295 ( 6 U.S.C. 121 note) shall be applied by substituting the date specified in section 106 of this joint resolution for October 4, 2013 . 121. The authority provided by section 532 of Public Law 109–295 shall continue in effect through the date specified in section 106 of this joint resolution. 122. The authority provided by section 831 of the Homeland Security Act of 2002 ( 6 U.S.C. 391 ) shall continue in effect through the date specified in section 106 of this joint resolution. 123. Section 810 of the Federal Lands Recreation Enhancement Act ( 16 U.S.C. 6809 ) shall be applied by substituting 11 years for 10 years . 124. The authority provided by section 347 of the Department of the Interior and Related Agencies Appropriations Act, 1999 (as contained in section 101(e) of division A of Public Law 105–277

113-hjres-100-ih-dtd-5

113-hjres-100-ih-dtd

113-hjres-100

; 16 U.S.C. 2104 note) shall continue in effect through the date specified in section 106 of this joint resolution. 125. (a) The authority provided by subsection (m)(3) of section 8162 of the Department of Defense Appropriations Act, 2000 ( 40 U.S.C. 8903 note

113-hjres-100-ih-dtd-6

113-hjres-100-ih-dtd

113-hjres-100

; Public Law 106–79 ), as amended, shall continue in effect through the date specified in section 106 of this joint resolution. (b) For the period covered by this joint resolution, the authority provided by the provisos under the heading Dwight D. Eisenhower Memorial Commission, Capital Construction in division E of Public Law 112–74 shall not be in effect. 126. Activities authorized under part A of title IV and section 1108(b) of the Social Security Act (except for activities authorized in section 403(b)) shall continue through the date specified in section 106 of this joint resolution in the manner authorized for fiscal year 2013, and out of any money in the Treasury of the United States not otherwise appropriated, there are hereby appropriated such sums as may be necessary for such purpose. 127. Notwithstanding section 101, the matter under the heading Department of Labor, Mine Safety and Health Administration, Salaries and Expenses in division F of Public Law 112–74 shall be applied to funds appropriated by this joint resolution by substituting is authorized to collect and retain up to $2,499,000 for may retain up to $1,499,000 . 128. The first proviso under the heading Department of Health and Human Services, Administration for Children and Families, Low Income Home Energy Assistance in division F of Public Law 112–74 shall be applied to amounts made available by this joint resolution by substituting 2014 for 2012 . 129. During the period covered by this joint resolution, amounts provided under section 101 for Department of Health and Human Services, Office of the Secretary, Public Health and Social Services Emergency Fund may be obligated at a rate necessary to assure timely execution of planned advanced research and development contracts pursuant to section 319L of the Public Health Service Act, to remain available until expended, for expenses necessary to support advanced research and development pursuant to section 319L of the Public Health Service Act ( 42 U.S.C. 247d–7e ) and other administrative expenses of the Biomedical Advanced Research and Development Authority. 130. Notwithstanding section 101, the level for Department of Veterans Affairs, Departmental Administration, General Operating Expenses, Veterans Benefits Administration shall be $2,455,490,000. 131. The authority provided by the penultimate proviso under the heading Department of Housing and Urban Development, Rental Assistance Demonstration in division C of Public Law 112–55 shall continue in effect through the date specified in section 106 of this joint resolution. 132. Notwithstanding section 101, the level for Department of Transportation, Federal Aviation Administration, Operations shall be $9,248,418,000. 133. Section 601(e)(1)(B) of division B of Public Law 110–432 shall be applied by substituting the date specified in section 106 for 4 years after such date . 134. Notwithstanding section 101, the level for Maritime Administration, Maritime Security Program shall be $186,000,000. 135. Section 44302(f) of title 49, United States Code, is amended by striking the date specified in section 106(3) of the Continuing Appropriations Act, 2014 and inserting the date specified in section 106 of the Full-Year Continuing Appropriations Resolution, 2014 . 136. Section 44303(b) of title 49, United States Code, is amended by striking the date specified in section 106(3) of the Continuing Appropriations Act, 2014 and inserting the date specified in section 106 of the Full-Year Continuing Appropriations Resolution, 2014 . 137. Section 44310 of title 49, United States Code, is amended by striking the date specified in section 106(3) of the Continuing Appropriations Act, 2014 and inserting the date specified in section 106 of the Full-Year Continuing Appropriations Resolution, 2014 . 138. Not later than March 1, 2014, the head of each department and agency of the Federal Government shall prepare, and submit to the committee of the United States House of Representatives with primary jurisdiction, a report that specifies the top legislative and policy

113-hjres-100-ih-dtd-7

113-hjres-100-ih-dtd

113-hjres-100

49, United States Code, is amended by striking the date specified in section 106(3) of the Continuing Appropriations Act, 2014 and inserting the date specified in section 106 of the Full-Year Continuing Appropriations Resolution, 2014 . 138. Not later than March 1, 2014, the head of each department and agency of the Federal Government shall prepare, and submit to the committee of the United States House of Representatives with primary jurisdiction, a report that specifies the top legislative and policy priorities of the department or agency for fiscal year 2014 and includes proposals for legislation consistent with such priorities. This joint resolution may be cited as the Full-Year Continuing Appropriations Resolution, 2014 .

113-hjres-101-ih-dtd-0

113-hjres-101-ih-dtd

113-hjres-101

IA 113th CONGRESS 1st Session H. J. RES. 101 IN THE HOUSE OF REPRESENTATIVES October 30, 2013 Mr. Palazzo introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States to limit the number of consecutive terms that a Member of Congress may serve. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:  — 1. No person who has been a Senator for two consecutive terms shall again be eligible for election or appointment to the Senate until the date that is one year after the end of such second consecutive term. 2. No person who has been a Representative for six consecutive terms shall again be eligible for election to the House of Representatives until the date that is one year after the end of the sixth consecutive term. 3. For purposes of this article, any term a person serves as a Senator or Representative to fill a vacancy shall not be included in determining the number of consecutive terms that the person has been a Senator or Representative unless the period of time for which the person fills the vacancy is greater than three years in the case of a Senator or greater than one year in the case of a Representative. 4. For the purposes of this article, any term that began before the date of the ratification of this article shall not be included in determining the number of consecutive terms that a person has been a Senator or Representative. .

113-hjres-102-ih-dtd-0

113-hjres-102-ih-dtd

113-hjres-102

IA 113th CONGRESS 1st Session H. J. RES. 102 IN THE HOUSE OF REPRESENTATIVES November 13, 2013 Mr. Sam Johnson of Texas (for himself, Mr. Becerra , and Mr. Cole ) introduced the following joint resolution; which was referred to the Committee on House Administration JOINT RESOLUTION Providing for the appointment of Risa Lavizzo-Mourey as a citizen regent of the Board of Regents of the Smithsonian Institution. That, in accordance with section 5581 of the Revised Statutes ( 20 U.S.C. 43 ), the vacancy on the Board of Regents of the Smithsonian Institution, in the class other than Members of Congress, occurring by reason of the expiration of the term of Patricia Q. Stonesifer of Washington on December 22, 2013, is filled by the appointment of Risa Lavizzo-Mourey of Pennsylvania. The appointment is for a term of 6 years, beginning on the later of December 22, 2013, or the date of the enactment of this joint resolution.

113-hjres-103-ih-dtd-0

113-hjres-103-ih-dtd

113-hjres-103

IA 113th CONGRESS 1st Session H. J. RES. 103 IN THE HOUSE OF REPRESENTATIVES November 13, 2013 Mr. Sam Johnson of Texas (for himself, Mr. Becerra , and Mr. Cole ) introduced the following joint resolution; which was referred to the Committee on House Administration JOINT RESOLUTION Providing for the appointment of John Fahey as a citizen regent of the Board of Regents of the Smithsonian Institution. That, in accordance with section 5581 of the Revised Statutes ( 20 U.S.C. 43 ), the vacancy on the Board of Regents of the Smithsonian Institution, in the class other than Members of Congress, occurring by reason of the expiration of the term of Roger W. Sant of the District of Columbia on October 24, 2013, is filled by the appointment of John Fahey of the District of Columbia. The appointment is for a term of 6 years, beginning on the date of the enactment of this joint resolution.

113-hjres-104-ih-dtd-0

113-hjres-104-ih-dtd

113-hjres-104

IA 113th CONGRESS 1st Session H. J. RES. 104 IN THE HOUSE OF REPRESENTATIVES November 15, 2013 Mr. Bridenstine (for himself, Mr. Massie , and Mr. DeSantis ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment. 1. The following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:  — Effective 2 years after the ratification of this article of amendment, the sixteenth article of amendment to the Constitution of the United States is repealed, and the Congress shall have no power to lay and collect taxes on incomes, from whatever source derived, except in time of war declared by the Congress. . 2. Not later than 180 days after the ratification of the article of amendment in section 1, the Secretary of the Treasury shall submit a report to Congress containing recommendations for any legislation that may be necessary to implement such article.

113-hjres-105-ih-dtd-0

113-hjres-105-ih-dtd

113-hjres-105

IA 113th CONGRESS 2d Session H. J. RES. 105 IN THE HOUSE OF REPRESENTATIVES January 9, 2014 Mr. Miller of Florida (for himself, Mr. Southerland , Mr. Yoho , Mr. Crenshaw , Ms. Brown of Florida , Mr. DeSantis , Mr. Mica , Mr. Posey , Mr. Grayson , Mr. Webster of Florida , Mr. Nugent , Mr. Bilirakis , Ms. Castor of Florida , Mr. Ross , Mr. Buchanan , Mr. Rooney , Mr. Murphy of Florida , Mr. Radel , Mr. Hastings of Florida , Mr. Deutch , Ms. Frankel of Florida , Ms. Wasserman Schultz , Ms. Wilson of Florida , Mr. Diaz-Balart , Mr. Garcia , Ms. Ros-Lehtinen , and Mr. Pierluisi ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Conferring honorary citizenship of the United States on Bernardo de Gálvez y Madrid, Viscount of Galveston and Count of Gálvez. Whereas the United States has conferred honorary citizenship on 7 other occasions during its history, and honorary citizenship is and should remain an extraordinary honor not lightly conferred nor frequently granted; Whereas Bernardo de Gálvez y Madrid, Viscount of Galveston and Count of Gálvez, was a hero of the Revolutionary War who risked his life for the freedom of the United States people and provided supplies, intelligence, and strong military support to the war effort; Whereas Bernardo de Gálvez recruited an army of 7,500 men made up of Spanish, French, African-American, Mexican, Cuban, and Anglo-American forces and led the effort of Spain to aid the United States’ colonists against Great Britain; Whereas during the Revolutionary War, Bernardo de Gálvez and his troops seized the Port of New Orleans and successfully defeated the British at battles in Baton Rouge, Louisiana, Natchez, Mississippi, and Mobile, Alabama; Whereas Bernardo de Gálvez led the successful 2-month Siege of Pensacola, Florida, where his troops captured the capital of British West Florida and left the British with no naval bases in the Gulf of Mexico; Whereas Bernardo de Gálvez was wounded during the Siege of Pensacola, demonstrating bravery that forever endeared him to the United States soldiers; Whereas Bernardo de Gálvez’s victories against the British were recognized by George Washington as a deciding factor in the outcome of the Revolutionary War; Whereas Bernardo de Gálvez helped draft the terms of treaty that ended the Revolutionary War; Whereas the United States Continental Congress declared, on October 31, 1778, their gratitude and favorable sentiments to Bernardo de Gálvez for his conduct towards the United States; Whereas after the war, Bernardo de Gálvez served as viceroy of New Spain and led the effort to chart the Gulf of Mexico, including Galveston Bay, the largest bay on the Texas coast; Whereas several geographic locations, including Galveston Bay, Galveston, Texas, Galveston County, Texas, Galvez, Louisiana, and St. Bernard Parish, Louisiana, are named after Bernardo de Gálvez; Whereas the State of Florida has honored Bernardo de Gálvez with the designation of Great Floridian; and Whereas Bernardo de Gálvez played an integral role in the Revolutionary War and helped secure the independence of the United States: Now, therefore, be it That Bernardo de Gálvez y Madrid, Viscount of Galveston and Count of Gálvez, is proclaimed posthumously to be an honorary citizen of the United States.

113-hjres-106-eh-dtd-0

113-hjres-106-eh-dtd

113-hjres-106

IV 113th CONGRESS 2d Session H. J. RES. 106 IN THE HOUSE OF REPRESENTATIVES JOINT RESOLUTION Making further continuing appropriations for fiscal year 2014, and for other purposes. That the Continuing Appropriations Act, 2014 (Public Law 113–46) is amended by striking the date specified in section 106(3) and inserting January 18, 2014 . Passed the House of Representatives January 14, 2014. Karen L. Haas, Clerk.

113-hjres-107-ih-dtd-0

113-hjres-107-ih-dtd

113-hjres-107

IA 113th CONGRESS 2d Session H. J. RES. 107 IN THE HOUSE OF REPRESENTATIVES January 16, 2014 Mr. Yarmuth (for himself, Ms. Lee of California , Mr. Sarbanes , and Mr. Cohen ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States relating to contributions and expenditures with respect to Federal elections. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:   — 1. Financial expenditures, or in-kind equivalents, with respect to a candidate for Federal office, without regard to whether or not a communication expressly advocates the election or defeat of a specified candidate in the election, shall not constitute protected speech, as guaranteed by this Constitution or any amendment to this Constitution. 2. Congress shall have the power to enact a mandatory public financing system to provide funds to qualified candidates in elections for Federal office, which shall be the sole source of funds raised or spent with respect to Federal elections. 3. Congress shall have power to enforce the provisions of this article by appropriate legislation. .

113-hjres-108-ih-dtd-0

113-hjres-108-ih-dtd

113-hjres-108

IA 113th CONGRESS 2d Session H. J. RES. 108 IN THE HOUSE OF REPRESENTATIVES February 4, 2014 Mr. Mulvaney (for himself, Mr. Scalise , Mr. Ribble , and Mr. Palazzo ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States to limit the number of terms that a Member of Congress may serve. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:   — 1. No person who has been a Senator for two terms shall again be eligible for election or appointment to the Senate. 2. No person who has been a Representative for six terms shall again be eligible for election to the House of Representatives. 3. For purposes of this article, any term a person serves as a Senator or Representative to fill a vacancy shall not be included in determining the number of terms that the person has been a Senator or Representative unless the period of time for which the person fills the vacancy is greater than three years in the case of a Senator or greater than one year in the case of a Representative. 4. For the purposes of this article, any term that began before the date of the ratification of this article shall not be included in determining the number of terms that a person has been a Senator or Representative. .

113-hjres-109-ih-dtd-0

113-hjres-109-ih-dtd

113-hjres-109

IA 113th CONGRESS 2d Session H. J. RES. 109 IN THE HOUSE OF REPRESENTATIVES February 10, 2014 Mr. Royce (for himself and Mr. Engel ) introduced the following joint resolution; which was referred to the Committee on Foreign Affairs JOINT RESOLUTION Providing for the approval of the Congress of the proposed agreement for cooperation between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States concerning peaceful uses of nuclear energy pursuant to the Atomic Energy Act of 1954. That the Congress does favor the proposed agreement for cooperation transmitted to the Congress by the President on January 7, 2014.

113-hjres-110-ih-dtd-0

113-hjres-110-ih-dtd

113-hjres-110

IA 113th CONGRESS 2d Session H. J. RES. 110 IN THE HOUSE OF REPRESENTATIVES February 11, 2014 Mr. Lankford introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Granting the consent of Congress to the Health Care Compact.

113-hjres-110-ih-dtd-1

113-hjres-110-ih-dtd

113-hjres-110

1. Congressional Consent Except as provided in section 2, Congress hereby consents to the Health Care Compact. The Compact reads as follows: 1. Definitions As used in this Compact, unless the context clearly indicates otherwise: (1) Commission means the Interstate Advisory Health Care Commission. (2) Effective Date means the date upon which this Compact shall become effective for purposes of the operation of State and Federal law in a Member State, which shall be the later of— (A) the date upon which this Compact shall be adopted under the laws of the Member State; or (B) the date upon which this Compact receives the consent of Congress pursuant to Article I, Section 10, of the United States Constitution, after at least two Member States adopt this Compact. (3) Health Care means care, services, supplies, or plans related to the health of an individual and includes but is not limited to— (A) preventive, diagnostic, therapeutic, rehabilitative, maintenance, or palliative care and counseling, service, assessment, or procedure with respect to the physical or mental condition or functional status of an individual or that affects the structure or function of the body; (B) sale or dispensing of a drug, device, equipment, or other item in accordance with a prescription

113-hjres-110-ih-dtd-2

113-hjres-110-ih-dtd

113-hjres-110

; and (C) an individual or group plan that provides, or pays the cost of, care, services, or supplies related to the health of an individual, except any care, services, supplies, or plans provided by the United States Department of Defense and United States Department of Veterans Affairs, or provided to Native Americans. (4) Member State means a State that is signatory to this Compact and has adopted it under the laws of that State. (5) Member State Base Funding Level means a number equal to the total Federal spending on Health Care in the Member State during Federal fiscal year 2010. On or before the Effective Date, each Member State shall determine the Member State Base Funding Level for its State, and that number shall be binding upon that Member State. (6) Member State Current Year Funding Level means the Member State Base Funding Level multiplied by the Member State Current Year Population Adjustment Factor multiplied by the Current Year Inflation Adjustment Factor. (7) Member State Current Year Population Adjustment Factor means the average population of the Member State in the current year less the average population of the Member State in Federal fiscal year 2010, divided by the average population of the Member State in Federal fiscal year 2010, plus 1. Average population in a Member State shall be determined by the United States Census Bureau. (8) Current Year Inflation Adjustment Factor means the Total Gross Domestic Product Deflator in the current year divided by the Total Gross Domestic Product Deflator in Federal fiscal year 2010. Total Gross Domestic Product Deflator shall be determined by the Bureau of Economic Analysis of the United States Department of Commerce. 2. Pledge The Member States shall take joint and separate action to secure the consent of the United States Congress to this Compact in order to return the authority to regulate Health Care to the Member States consistent with the goals and principles articulated in this Compact, the Member States shall improve Health Care policy within their respective jurisdictions and according to the judgment and discretion of each Member State. 3. Legislative Power The legislatures of the Member States have the primary responsibility to regulate Health Care in their respective States. 4. State control Each Member State, within its State, may suspend by legislation the operation of all Federal laws, rules, regulations, and orders regarding Health Care that are inconsistent with the laws and regulations adopted by the Member State pursuant to this Compact. Federal and State laws, rules, regulations, and orders regarding Health Care will remain in effect unless a Member State expressly suspends them pursuant to its authority under this Compact. For any Federal law, rule, regulation, or order that remains in effect in a Member State after the Effective Date, that Member State shall be responsible for the associated funding obligations in its State. 5. Funding (a) Each Federal fiscal year, each Member State shall have the right to Federal monies up to an amount equal to its Member State Current Year Funding Level for that Federal fiscal year, funded by Congress as mandatory spending and not subject to annual appropriation, to support the exercise of Member State authority under this Compact. This funding shall not be conditional on any action of or regulation, policy, law, or rule being adopted by the Member State. (b) By the start of each Federal fiscal year, Congress shall establish an initial Member State Current Year Funding Level for each Member State, based upon reasonable estimates. The final Member State Current Year Funding Level shall be calculated, and funding shall be reconciled by the United States Congress based upon information provided by each Member State and audited by the United States Government Accountability Office. 6. Interstate Advisory Health Care Commission (a) The Interstate Advisory Health Care Commission is established. The Commission consists of members appointed by each Member State through a process to be determined by each Member

113-hjres-110-ih-dtd-3

113-hjres-110-ih-dtd

113-hjres-110

upon reasonable estimates. The final Member State Current Year Funding Level shall be calculated, and funding shall be reconciled by the United States Congress based upon information provided by each Member State and audited by the United States Government Accountability Office. 6. Interstate Advisory Health Care Commission (a) The Interstate Advisory Health Care Commission is established. The Commission consists of members appointed by each Member State through a process to be determined by each Member State. A Member State may not appoint more than two members to the Commission and may withdraw membership from the Commission at any time. Each Commission member is entitled to one vote. The Commission shall not act unless a majority of the members are present, and no action shall be binding unless approved by a majority of the Commission's total membership. (b) The Commission may elect from among its membership a Chairperson. The Commission may adopt and publish bylaws and policies that are not inconsistent with this Compact. The Commission shall meet at least once a year, and may meet more frequently. (c) The Commission may study issues of Health Care regulation that are of particular concern to the Member States. The Commission may make non-binding recommendations to the Member States. The legislatures of the Member States may consider these recommendations in determining the appropriate Health Care policies in their respective States. (d) The Commission shall collect information and data to assist the Member States in their regulation of Health Care, including assessing the performance of various State Health Care programs and compiling information on the prices of Health Care. The Commission shall make this information and data available to the legislatures of the Member States. Notwithstanding any other provision in this Compact, no Member State shall disclose to the Commission the health information of any individual, nor shall the Commission disclose the health information of any individual. (e) The Commission shall be funded by the Member States as agreed to by the Member States. The Commission shall have the responsibilities and duties as may be conferred upon it by subsequent action of the respective legislatures of the Member States in accordance with the terms of this Compact. (f) The Commission shall not take any action within a Member State that contravenes any State law of that Member State. 7. Congressional Consent This Compact shall be effective on its adoption by at least two Member States and consent of the United States Congress. This Compact shall be effective unless the United States Congress, in consenting to this Compact, alters the fundamental purposes of this Compact, which are— (1) to secure the right of the Member States to regulate Health Care in their respective States pursuant to this Compact and to suspend the operation of any conflicting Federal laws, rules, regulations, and orders within their States

113-hjres-110-ih-dtd-4

113-hjres-110-ih-dtd

113-hjres-110

; and (2) to secure Federal funding for Member States that choose to invoke their authority under this Compact, as prescribed by Section 5 above. 8. Amendments The Member States, by unanimous agreement, may amend this Compact from time to time without the prior consent or approval of Congress and any amendment shall be effective unless, within one year, the Congress disapproves that amendment. Any State may join this Compact after the date on which Congress consents to the Compact by adoption into law under its State Constitution. 9. Withdrawal; Dissolution Any Member State may withdraw from this Compact by adopting a law to that effect, but no such withdrawal shall take effect until six months after the Governor of the withdrawing Member State has given notice of the withdrawal to the other Member States. A withdrawing State shall be liable for any obligations that it may have incurred prior to the date on which its withdrawal becomes effective. This Compact shall be dissolved upon the withdrawal of all but one of the Member States. . 2. Agencies for which consent is not granted (a) In general Notwithstanding the consent to the Health Care Compact granted under section 1, the powers granted to Member States under sections 3, 4, and 5 of the Health Care Compact shall not apply with regard to the agencies listed under subsection (b), and the Member State Base Funding Level and Member State Current Year Funding Level shall not include funds spent by such agencies. (b) Excluded agencies The agencies to which subsection (a) applies are as follows: (1) The National Institutes for Health. (2) The Centers for Disease Control and Prevention. (3) The Food and Drug Administration.

113-hjres-111-ih-dtd-0

113-hjres-111-ih-dtd

113-hjres-111

IA 113th CONGRESS 2d Session H. J. RES. 111 IN THE HOUSE OF REPRESENTATIVES March 4, 2014 Mr. Sam Johnson of Texas (for himself, Mr. Cole , and Mr. Becerra ) introduced the following joint resolution; which was referred to the Committee on House Administration JOINT RESOLUTION Providing for the reappointment of John W. McCarter as a citizen regent of the Board of Regents of the Smithsonian Institution. That, in accordance with section 5581 of the Revised Statutes of the United States ( 20 U.S.C. 43 ), the vacancy on the Board of Regents of the Smithsonian Institution, in the class other than Members of Congress, occurring by reason of the expiration of the term of John W. McCarter of Illinois on March 14, 2014, is filled by the reappointment of the incumbent. The appointment is for a term of 6 years, beginning on the later of March 15, 2014, or the date of the enactment of this joint resolution.

113-hjres-112-ih-dtd-0

113-hjres-112-ih-dtd

113-hjres-112

IA 113th CONGRESS 2d Session H. J. RES. 112 IN THE HOUSE OF REPRESENTATIVES March 5, 2014 Mr. Royce (for himself and Mr. Engel ) introduced the following joint resolution; which was referred to the Committee on Foreign Affairs JOINT RESOLUTION Providing for the approval of the Congress of the proposed Third Amendment to the Agreement for Co-operation Between the United States of America and the International Atomic Energy Agency that was transmitted to Congress on January 29, 2014. That the Congress does favor the proposed agreement for cooperation transmitted to the Congress by the President on January 29, 2014.

113-hjres-113-ih-dtd-0

113-hjres-113-ih-dtd

113-hjres-113

IA 113th CONGRESS 2d Session H. J. RES. 113 IN THE HOUSE OF REPRESENTATIVES March 27, 2014 Ms. Speier (for herself, Mr. Barber , Ms. Bass , Mrs. Beatty , Mr. Bishop of New York , Mr. Heck of Washington , Ms. Clark of Massachusetts , Mr. Blumenauer , Ms. Bonamici , Mr. Braley of Iowa , Ms. Brownley of California , Mr. Cárdenas , Mr. Carney , Mr. Cartwright , Ms. Castor of Florida , Ms. Chu , Mr. Cicilline , Mr. Clay , Mr. Cohen , Mr. Connolly , Mr. Conyers , Mr. Cummings , Mrs. Davis of California , Mr. DeFazio , Ms. DeGette , Mr. Delaney , Ms. DeLauro , Mr. Deutch , Mr. Dingell , Mr. Doggett , Ms. Edwards , Mr. Ellison , Ms. Eshoo , Mr. Farr , Ms. Frankel of Florida , Mr. Garamendi , Mr. Grayson , Mr. Grijalva , Ms. Hahn , Mr. Hastings of Florida , Mr. Higgins , Mr. Himes , Mr. Holt , Mr. Honda , Mr. Hoyer , Mr. Huffman , Mr. Israel , Mr. Johnson of Georgia , Mr. Kennedy , Mr. Kildee , Mr. Kind , Mr. Langevin , Ms. Lee of California , Mr. Levin , Mr. Lowenthal , Ms. Michelle Lujan Grisham of New Mexico , Mrs. Carolyn B. Maloney of New York , Ms. McCollum , Mr. McDermott , Mr. McGovern , Mr. Michaud , Mr. George Miller of California , Ms. Moore , Mr. Moran , Mr. Murphy of Florida , Mrs. Napolitano , Mr. Nolan , Ms. Norton , Mr. Peters of California , Ms. Pingree of Maine , Mr. Pocan , Ms. Roybal-Allard , Mr. Ruppersberger , Ms. Linda T. Sánchez of California , Mr. Sarbanes , Ms. Schakowsky , Mr. Schiff , Mr. Scott of Virginia , Ms. Shea-Porter , Mr. Sherman , Mr. Sires , Ms. Slaughter , Mr. Smith of Washington , Mr. Swalwell of California , Mr. Takano , Mr. Thompson of California , Mr. Tierney , Ms. Titus , Ms. Tsongas , Mr. Van Hollen , Mr. Veasey , Ms. Wasserman Schultz , Mr. Waxman , Mr. Welch , Mr. Yarmuth , Mr. Peterson , Mr. Pascrell , Ms. Hanabusa , Mr. Sean Patrick Maloney of New York , Mr. Brady of Pennsylvania , Mr. Richmond , Ms. Wilson of Florida , Mr. Gutiérrez , Mr. Peters of Michigan , Mrs. Negrete McLeod , Ms. Kaptur , Mr. Ryan of Ohio , Mr. Pallone , Mrs. McCarthy of New York , and Ms. Matsui ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Removing the deadline for the ratification of the equal rights amendment. That notwithstanding any time limit contained in House Joint Resolution 208, 92d Congress, as agreed to in the Senate on March 22, 1972, the article of amendment proposed to the States in that joint resolution shall be valid to all intents and purposes as part of the Constitution whenever ratified by the legislatures of three-fourths of the several States.

113-hjres-114-ih-dtd-0

113-hjres-114-ih-dtd

113-hjres-114

IA 113th CONGRESS 2d Session H. J. RES. 114 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Larson of Connecticut introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States concerning the election of the Members of the House of Representatives. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:  — 1. The House of Representatives shall be composed of Members chosen every fourth year by the people of the several States. Immediately after the first election, they shall be assembled and divided as equally as may be into two classes. The seats of the Representatives of the first class shall be vacated at the expiration of the second year and the second class at the expiration of the fourth year, so that one half may be chosen every second year. 2. This article shall not be so construed as to affect the election or term of any Representative chosen before it becomes valid as part of the Constitution. 3. This article shall apply to the first election of Representatives which occurs after ratification but no earlier than 2018. 4. The Congress shall have power to enforce this article by appropriate legislation. .

113-hjres-115-ih-dtd-0

113-hjres-115-ih-dtd

113-hjres-115

IA 113th CONGRESS 2d Session H. J. RES. 115 IN THE HOUSE OF REPRESENTATIVES May 21, 2014 Mr. Bishop of Utah (for himself, Mr. Walberg , Mrs. Lummis , Mr. Lamborn , Mr. Chaffetz , Mr. Campbell , Mr. Broun of Georgia , Mr. Duncan of South Carolina , Mr. Weber of Texas , Mr. Huizenga of Michigan , Mrs. Blackburn , Mr. Schweikert , Mr. Jordan , Mr. Mulvaney , Mr. Yoho , Mr. Gohmert , Mr. Griffith of Virginia , Mr. Stewart , Mr. McClintock , Mr. Salmon , and Mr. Graves of Georgia ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States to give States the right to repeal Federal laws and regulations when ratified by the legislatures of two-thirds of the several States. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:  — Any provision of law or regulation of the United States may be repealed by the several States, and such repeal shall be effective when the legislatures of two-thirds of the several States approve resolutions for this purpose that particularly describe the same provision or provisions of law or regulation to be repealed. .

113-hjres-116-ih-dtd-0

113-hjres-116-ih-dtd

113-hjres-116

IA 113th CONGRESS 2d Session H. J. RES. 116 IN THE HOUSE OF REPRESENTATIVES June 9, 2014 Mr. Kinzinger of Illinois (for himself and Mr. Engel ) introduced the following joint resolution; which was referred to the Committee on Foreign Affairs JOINT RESOLUTION Providing for the approval of the Congress of the proposed Agreement for Cooperation Between the Government of the United States of America and the Government of the Socialist Republic of Vietnam Concerning Peaceful Uses of Nuclear Energy transmitted on May 8, 2014. That the Congress does favor the proposed agreement for cooperation transmitted to the Congress by the President on May 8, 2014.

113-hjres-117-ih-dtd-0

113-hjres-117-ih-dtd

113-hjres-117

IA 113th CONGRESS 2d Session H. J. RES. 117 IN THE HOUSE OF REPRESENTATIVES July 9, 2014 Mr. Sam Johnson of Texas (for himself, Mr. Cole , and Mr. Becerra ) introduced the following joint resolution; which was referred to the Committee on House Administration JOINT RESOLUTION Providing for the appointment of Michael Lynton as a citizen regent of the Board of Regents of the Smithsonian Institution. That, in accordance with section 5581 of the Revised Statutes of the United States ( 20 U.S.C. 43 ), the vacancy on the Board of Regents of the Smithsonian Institution, in the class other than Members of Congress, occurring by reason of the resignation of France A. Córdova of Indiana on March 13, 2014 is filled by the appointment of Michael M. Lynton of California. The appointment is for a term of 6 years, beginning on the date of the enactment of this joint resolution.

113-hjres-118-ih-dtd-0

113-hjres-118-ih-dtd

113-hjres-118

IA 113th CONGRESS 2d Session H. J. RES. 118 IN THE HOUSE OF REPRESENTATIVES July 10, 2014 Mr. McKinley (for himself, Mr. Goodlatte , Mr. McClintock , Mr. Young of Alaska , Mr. Jones , Mr. Gibbs , Mr. Harper , Mr. Cotton , Mr. Cassidy , Mr. Flores , Mr. Carter , Mr. Barr , Mr. Salmon , Mrs. Lummis , Mr. Jordan , Mrs. Blackburn , Mr. Crawford , Mr. Rodney Davis of Illinois , Mr. Hall , Mrs. Ellmers , Mrs. Capito , and Mrs. Walorski ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to the garnishment of non-Federal wages to collect delinquent non-tax debts owed to the United States without first obtaining a court order. That Congress disapproves the rule submitted by the Environmental Protection Agency relating to the garnishment of non-Federal wages to collect delinquent non-tax debts owed to the United States without first obtaining a court order (published at 79 Fed. Reg. 37644 (July 2, 2014)), and such rule shall have no force or effect.

113-hjres-119-ih-dtd-0

113-hjres-119-ih-dtd

113-hjres-119

IA 113th CONGRESS 2d Session H. J. RES. 119 IN THE HOUSE OF REPRESENTATIVES July 14, 2014 Mr. Deutch (for himself, Ms. Edwards , Mr. McGovern , Mr. Larson of Connecticut , Mr. Rangel , Mr. George Miller of California , Ms. Kaptur , Ms. Slaughter , Mr. McDermott , Ms. DeLauro , Ms. Norton , Mr. Hastings of Florida , Ms. Lee of California , Mr. Holt , Ms. Schakowsky , Mr. Thompson of California , Mr. Honda , Mr. Larsen of Washington , Mr. Grijalva , Mr. Ryan of Ohio , Mr. Van Hollen , Ms. Moore , Mr. Cohen , Mr. Sarbanes , Mr. Welch , Mr. Nolan , Mr. Ben Ray Luján of New Mexico , Mr. Schrader , Mr. Tonko , Mr. Cicilline , Ms. DelBene , Ms. Titus , Ms. Brownley of California , Mr. Heck of Washington , Mr. Kilmer , Ms. Michelle Lujan Grisham of New Mexico , Mr. Swalwell of California , Mr. Payne , Ms. Kuster , Mr. Doggett , Mr. Pascrell , Mr. Grayson , Mr. Conyers , Mr. Blumenauer , Mr. Gene Green of Texas , Mr. Fattah , Mr. Sherman , Mr. Huffman , Mr. Himes , Mr. Ruppersberger , Mr. Pocan , Mr. Garamendi , Mr. DeFazio , Ms. Eshoo , Mr. Price of North Carolina , Mr. Johnson of Georgia , Mr. Brady of Pennsylvania , Mr. Farr , Ms. Clark of Massachusetts , Mr. Israel , Mr. Serrano , Ms. Speier , Mr. Lewis , Mr. Butterfield , Mr. Doyle , Mr. Capuano , Mr. Bishop of New York , Mr. Kennedy , Ms. Gabbard , Ms. Lofgren , Ms. Matsui , Ms. Hahn , Mr. Langevin , Ms. Jackson Lee , Ms. Sewell of Alabama , Mr. Foster , Ms. Pelosi , Mr. Pallone , Mr. Meeks , Ms. Fudge , Mr. Richmond , Mr. Ellison , Ms. Waters , and Mr. Engel ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States relating to contributions and expenditures intended to affect elections. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:  — 1. To advance democratic self-government and political equality, and to protect the integrity of government and the electoral process, Congress and the States may regulate and set reasonable limits on the raising and spending of money by candidates and others to influence elections. 2. Congress and the States shall have power to implement and enforce this article by appropriate legislation, and may distinguish between natural persons and corporations or other artificial entities created by law, including by prohibiting such entities from spending money to influence elections. 3. Nothing in this article shall be construed to grant Congress or the States the power to abridge the freedom of the press. .

113-hjres-120-ih-dtd-0

113-hjres-120-ih-dtd

113-hjres-120

IA 113th CONGRESS 2d Session H. J. RES. 120 IN THE HOUSE OF REPRESENTATIVES July 23, 2014 Mr. Butterfield introduced the following joint resolution; which was referred to the Committee on Natural Resources JOINT RESOLUTION Approving the location of a memorial to commemorate the more than 5,000 slaves and free Black persons who fought for independence in the American Revolution. Whereas section 8908(b)(1) of title 40, United States Code, provides that the location of a commemorative work in Area I, as depicted on the map entitled Commemorative Areas Washington, DC and Environs , numbered 869/86501 B, and dated June 24, 2003, shall be deemed to be authorized only if a recommendation for that location is approved by law not later than 150 calendar days after Congress is notified of the recommendation; Whereas section 2860 of Public Law 112–239 ( 40 U.S.C. 8903 note) authorized the National Mall Liberty Fund D.C. to establish a memorial on Federal land in Area I or Area II, as depicted on such map, to honor the more than 5,000 slaves and free Black persons who fought for American independence in the Revolutionary War; and Whereas the Administrator of General Services has notified Congress of the Administrator’s determination that such memorial should be located in Area I: Now, therefore, be it That the location of a commemorative work to honor the more than 5,000 slaves and free Black persons who fought in the American Revolution, authorized by section 2860 of division B of Public Law 112–239 ( 40 U.S.C. 8903 note), within Area I as described on the map entitled Commemorative Areas Washington, DC and Environs , numbered 869/86501 B and dated June 24, 2003, is approved.

113-hjres-121-ih-dtd-0

113-hjres-121-ih-dtd

113-hjres-121

IA 113th CONGRESS 2d Session H. J. RES. 121 IN THE HOUSE OF REPRESENTATIVES July 29, 2014 Mr. Carney introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States relating to the authority of Congress and the States to regulate political campaign contributions and expenditures, including independent expenditures. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:  — 1. Nothing in this Constitution shall be construed to prohibit Congress or any State from imposing content-neutral limitations on contributions or expenditures which are used to refer to a candidate for election for Federal office, including contributions or expenditures which are made independently from a candidate or a candidate’s campaign during such period as Congress or the State may establish which is proximate to the date of the election in which the candidate is running. 2. Nothing contained in this article shall be construed to abridge the freedom of the press. .

113-hjres-122-ih-dtd-0

113-hjres-122-ih-dtd

113-hjres-122

IA 113th CONGRESS 2d Session H. J. RES. 122 IN THE HOUSE OF REPRESENTATIVES July 31, 2014 Mr. Marino introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States to end the practice of including more than one subject in a single law by requiring that each law enacted by Congress be limited to only one subject and that the subject be clearly and descriptively expressed in the title of the law. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:  — Each bill, order, resolution, or vote which must be submitted to the President under section 7 of article I of this Constitution shall embrace no more than one subject and that subject shall be clearly and descriptively expressed in the title of the bill, order, resolution or vote. .

113-hjres-123-ih-dtd-0

113-hjres-123-ih-dtd

113-hjres-123

IA 113th CONGRESS 2d Session H. J. RES. 123 IN THE HOUSE OF REPRESENTATIVES September 8, 2014 Mr. Issa (for himself, Mr. Ross , Mr. Jolly , Mr. Byrne , Mr. Bentivolio , Mr. LaMalfa , Mr. Williams , Mr. Gowdy , and Mr. Sam Johnson of Texas ) introduced the following joint resolution; which was referred to the Committee on Foreign Affairs JOINT RESOLUTION To authorize the use of United States Armed Forces against the Islamic State of Iraq and the Levant (ISIL). Whereas the Islamic State of Iraq and the Levant (ISIL) has committed acts of terrorism and crimes against humanity and continues to train and equip jihadists to further commit humanitarian atrocities in the region; Whereas ISIL jihadists have directly threatened the United States and its allies; Whereas ISIL poses a direct threat to United States personnel in Iraq and to the immediate security and stability of the Middle East region; Whereas, on August 8, 2014, United States Armed Forces conducted airstrikes in Iraq as authorized by the President, consistent with the requirements of the War Powers Resolution ( Public Law 93–148 ); Whereas the War Powers Resolution requires the President to obtain congressional authorization for the continued use of United States Armed Forces after the limitations specified in section 5(b) of such Resolution have been met; Whereas Congress, in order to determine the actions necessary and appropriate to protect the national security interests of the United States, must receive a strategic outlook on the role of United States Armed Forces in combating ISIL; Whereas the President has authority under the Constitution to take action in order to deter and prevent acts of international terrorism against the United States, as Congress recognized in the Authorization for Use of Military Force (Public Law 107–40); and Whereas it is in the national security interest of the United States to restore international peace and security to the Middle East region: Now, therefore, be it

113-hjres-123-ih-dtd-1

113-hjres-123-ih-dtd

113-hjres-123

1. Short title This joint resolution may be cited as the Authorization for the Use of Military Force Against the Islamic State of Iraq and the Levant (ISIL) . 2. Authorization for limited use of United States Armed Forces (a) Authorization The President is authorized to use the Armed Forces of the United States as the President determines to be necessary and appropriate in order to defend the national security of the United States against the continuing threat posed by the Islamic State of Iraq and the Levant (ISIL). (b) Termination The authority of subsection (a) shall terminate at the close of the date that is 120 days after the date of the enactment of this joint resolution. (c) War powers resolution requirements (1) Specific statutory authorization Consistent with section 8(a)(1) of the War Powers Resolution, Congress declares that this section is intended to constitute specific statutory authorization within the meaning of section 5(b) of the War Powers Resolution. (2) Applicability of other requirements Nothing in this joint resolution supersedes any requirement of the War Powers Resolution. 3. Repeal of prior authorization for use of United States Armed Forces The Authorization for Use of Military Force Against Iraq Resolution of 2002 ( Public Law 107–243 ; 50 U.S.C. 1541 note) is hereby repealed. 4. Reports to Congress (a) Report (1) In general Not later than 60 days after the date of the enactment of this joint resolution, the President shall submit to the Speaker of the House of Representatives, the President pro tempore of the Senate, and the committees of Congress specified in subsection (c) a report on the following: (A) The status of all actions taken pursuant to the exercise of the authority under section 2. (B) A description of all proposed actions that the President determines may be necessary and appropriate to combat the Islamic State of Iraq and the Levant’s (ISIL) threats to the United States and Middle East region. (C) The status of engagement of allies of the United States and international coalitions in combating ISIL’s threats. (2) Consolidation To the extent that the submission of any report described in this subsection coincides with the submission of any other report on matters relevant to this joint resolution otherwise required to be submitted to Congress pursuant to the reporting requirements of the War Powers Resolution, all such reports may be submitted as a single consolidated report to the Speaker of the House of Representatives, the President pro tempore of the Senate, and the committees of Congress specified in subsection (c). (b) Budgetary effects Not later than 60 days after the date of the enactment of this joint resolution, the President shall submit to the Speaker of the House of Representatives, the President pro tempore of the Senate, and the committees of Congress specified in subsection (c) the estimated budgetary effects of actions proposed under the reporting requirements of subsection (a). (c) Committees of Congress The committees of Congress specified in this subsection are— (1) the Committee on Foreign Affairs, the Committee on Armed Services, and the Committee on Oversight and Government Reform of the House of Representatives; and (2) the Committee on Foreign Relations, the Committee on Armed Services, and the Committee on Homeland Security and Governmental Affairs of the Senate.

113-hjres-124-enr-dtd-0

113-hjres-124-enr-dtd

113-hjres-124

IA One Hundred Thirteenth Congress of the United States of America At the Second Session Begun and held at the City of Washington on Friday, the third day of January, two thousand and fourteen H. J. RES. 124 JOINT RESOLUTION Making continuing appropriations for fiscal year 2015, and for other purposes.

113-hjres-124-enr-dtd-1

113-hjres-124-enr-dtd

113-hjres-124

That the following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, for the several departments, agencies, corporations, and other organizational units of Government for fiscal year 2015, and for other purposes, namely: 101. (a) Such amounts as may be necessary, at a rate for operations as provided in the applicable appropriations Acts for fiscal year 2014 and under the authority and conditions provided in such Acts, for continuing projects or activities (including the costs of direct loans and loan guarantees) that are not otherwise specifically provided for in this joint resolution, that were conducted in fiscal year 2014, and for which appropriations, funds, or other authority were made available in the following appropriations Acts: (1) The Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2014 (division A of Public Law 113–76 ). (2) The Commerce, Justice, Science, and Related Agencies Appropriations Act, 2014 (division B of Public Law 113–76 ). (3) The Department of Defense Appropriations Act, 2014 (division C of Public Law 113–76 ). (4) The Energy and Water Development and Related Agencies Appropriations Act, 2014 (division D of Public Law 113–76 ). (5) The Financial Services and General Government Appropriations Act, 2014 (division E of Public Law 113–76 ). (6) The Department of Homeland Security Appropriations Act, 2014 (division F of Public Law 113–76 ). (7) The Department of the Interior, Environment, and Related Agencies Appropriations Act, 2014 (division G of Public Law 113–76 ). (8) The Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2014 (division H of Public Law 113–76 ). (9) The Legislative Branch Appropriations Act, 2014 (division I of Public Law 113–76 ). (10) The Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014 (division J of Public Law 113–76 ). (11) The Department of State, Foreign Operations, and Related Programs Appropriations Act, 2014 (division K of Public Law 113–76 ). (12) The Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2014 (division L of Public Law 113–76 ). (b) The rate for operations provided by subsection (a) is hereby reduced by 0.0554 percent. 102. (a) No appropriation or funds made available or authority granted pursuant to section 101 for the Department of Defense shall be used for: (1) the new production of items not funded for production in fiscal year 2014 or prior years; (2) the increase in production rates above those sustained with fiscal year 2014 funds

113-hjres-124-enr-dtd-2

113-hjres-124-enr-dtd

113-hjres-124

; (2) the increase in production rates above those sustained with fiscal year 2014 funds; or (3) the initiation, resumption, or continuation of any project, activity, operation, or organization (defined as any project, subproject, activity, budget activity, program element, and subprogram within a program element, and for any investment items defined as a P–1 line item in a budget activity within an appropriation account and an R–1 line item that includes a program element and subprogram element within an appropriation account) for which appropriations, funds, or other authority were not available during fiscal year 2014. (b) No appropriation or funds made available or authority granted pursuant to section 101 for the Department of Defense shall be used to initiate multi-year procurements utilizing advance procurement funding for economic order quantity procurement unless specifically appropriated later. 103. Appropriations made by section 101 shall be available to the extent and in the manner that would be provided by the pertinent appropriations Act. 104. Except as otherwise provided in section 102, no appropriation or funds made available or authority granted pursuant to section 101 shall be used to initiate or resume any project or activity for which appropriations, funds, or other authority were not available during fiscal year 2014. 105. Appropriations made and authority granted pursuant to this joint resolution shall cover all obligations or expenditures incurred for any project or activity during the period for which funds or authority for such project or activity are available under this joint resolution. 106. Unless otherwise provided for in this joint resolution or in the applicable appropriations Act for fiscal year 2015, appropriations and funds made available and authority granted pursuant to this joint resolution shall be available until whichever of the following first occurs: (1) the enactment into law of an appropriation for any project or activity provided for in this joint resolution; (2) the enactment into law of the applicable appropriations Act for fiscal year 2015 without any provision for such project or activity

113-hjres-124-enr-dtd-3

113-hjres-124-enr-dtd

113-hjres-124

; (2) the enactment into law of the applicable appropriations Act for fiscal year 2015 without any provision for such project or activity; or (3) December 11, 2014. 107. Expenditures made pursuant to this joint resolution shall be charged to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriation, fund, or authorization is contained is enacted into law. 108. Appropriations made and funds made available by or authority granted pursuant to this joint resolution may be used without regard to the time limitations for submission and approval of apportionments set forth in section 1513 of title 31, United States Code, but nothing in this joint resolution may be construed to waive any other provision of law governing the apportionment of funds. 109. Notwithstanding any other provision of this joint resolution, except section 106, for those programs that would otherwise have high initial rates of operation or complete distribution of appropriations at the beginning of fiscal year 2015 because of distributions of funding to States, foreign countries, grantees, or others, such high initial rates of operation or complete distribution shall not be made, and no grants shall be awarded for such programs funded by this joint resolution that would impinge on final funding prerogatives. 110. This joint resolution shall be implemented so that only the most limited funding action of that permitted in the joint resolution shall be taken in order to provide for continuation of projects and activities. 111. (a) For entitlements and other mandatory payments whose budget authority was provided in appropriations Acts for fiscal year 2014, and for activities under the Food and Nutrition Act of 2008, activities shall be continued at the rate to maintain program levels under current law, under the authority and conditions provided in the applicable appropriations Act for fiscal year 2014, to be continued through the date specified in section 106(3). (b) Notwithstanding section 106, obligations for mandatory payments due on or about the first day of any month that begins after October 2014 but not later than 30 days after the date specified in section 106(3) may continue to be made, and funds shall be available for such payments. 112. Amounts made available under section 101 for civilian personnel compensation and benefits in each department and agency may be apportioned up to the rate for operations necessary to avoid furloughs within such department or agency, consistent with the applicable appropriations Act for fiscal year 2014, except that such authority provided under this section shall not be used until after the department or agency has taken all necessary actions to reduce or defer non-personnel-related administrative expenses. 113. Funds appropriated by this joint resolution may be obligated and expended notwithstanding section 10 of Public Law 91–672 ( 22 U.S.C. 2412 ), section 15 of the State Department Basic Authorities Act of 1956 ( 22 U.S.C. 2680 ), section 313 of the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 ( 22 U.S.C. 6212 ), and section 504(a)(1) of the National Security Act of 1947 ( 50 U.S.C. 3094(a)(1) ). 114. (a) Each amount incorporated by reference in this joint resolution that was previously designated by the Congress for Overseas Contingency Operations/Global War on Terrorism pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 or as being for disaster relief pursuant to section 251(b)(2)(D) of such Act is designated by the Congress for Overseas Contingency Operations/Global War on Terrorism pursuant to section 251(b)(2)(A) of such Act or as being for disaster relief pursuant to section 251(b)(2)(D) of such Act, respectively. (b) The reduction in section 101(b) of this joint resolution shall not apply to— (1) amounts designated under subsection (a) of this section

113-hjres-124-enr-dtd-4

113-hjres-124-enr-dtd

113-hjres-124

; or (2) amounts made available by section 101(a) by reference to the second paragraph under the heading Social Security Administration—Limitation on Administrative Expenses in division H of Public Law 113–76 . (c) Section 6 of Public Law 113–76 shall apply to amounts designated in subsection (a) for Overseas Contingency Operations/Global War on Terrorism. 115. During the period covered by this joint resolution, discretionary amounts appropriated for fiscal year 2015 that were provided in advance by appropriations Acts shall be available in the amounts provided in such Acts, reduced by the percentage in section 101(b). 116. Notwithstanding section 101, amounts are provided for Department of Agriculture—Domestic Food Programs—Food and Nutrition Service—Commodity Assistance Program at a rate for operations of $275,701,000, of which $208,682,000 shall be for the Commodity Supplemental Food Program. 117. For Department of Health and Human Services—Food and Drug Administration—Salaries and Expenses , amounts shall be made available by this joint resolution as if outsourcing facility fees authorized by 21 U.S.C. 379j–62 , were included after 21 U.S.C. 381, in the second paragraph under such heading in division A of Public Law 113–76 . 118. Amounts made available by section 101 for Department of Commerce—National Oceanic and Atmospheric Administration—Procurement, Acquisition and Construction may be apportioned up to the rate for operations necessary to maintain the planned launch schedules for the Joint Polar Satellite System and the Geostationary Operational Environmental Satellite system. 119. Notwithstanding any other provision of law, except sections 106 and 107 of this joint resolution, for Department of Defense—Overseas Contingency Operations—Operation and Maintenance—Operation and Maintenance, Army , up to $50,000,000, to be derived by reducing the amount otherwise made available by section 101 for such account, may be used to conduct surface and subsurface clearance of unexploded ordnance at closed training ranges used by the Armed Forces of the United States in Afghanistan: Provided , That such funds may only be used if the training ranges are not transferred to the Islamic Republic of Afghanistan for use by its armed forces: Provided further , That the authority provided by this section shall continue in effect through the earlier of the date specified in section 106(3) of this joint resolution or the date of the enactment of an Act authorizing appropriations for fiscal year 2015 for military activities of the Department of Defense: Provided further , That such amount is designated as provided under section 114 for such account. 120. The following authorities shall continue in effect through the earlier of the date specified in section 106(3) of this joint resolution or the date of the enactment of an Act authorizing appropriations for fiscal year 2015 for military activities of the Department of Defense: (1) Section 1004 of the National Defense Authorization Act for Fiscal Year 1991 ( Public Law 101–510 ; 10 U.S.C. 374 note). (2) Section 1215 of the National Defense Authorization Act for Fiscal Year 2012 ( Public Law 112–81

113-hjres-124-enr-dtd-5

113-hjres-124-enr-dtd

113-hjres-124

; 10 U.S.C. 374 note). (2) Section 1215 of the National Defense Authorization Act for Fiscal Year 2012 ( Public Law 112–81 ; 10 U.S.C. 113 note). (3) Section 127b of title 10, United States Code, notwithstanding subsection (c)(3)(C) of such section. (4) Subsection (b) of section 572 of the National Defense Authorization Act for Fiscal Year 2006 ( 20 U.S.C. 7703b(b) ), notwithstanding paragraph (4) of such subsection. 121. (a) Funds made available by section 101 for Department of Energy—Energy Programs—Uranium Enrichment Decontamination and Decommissioning Fund may be apportioned up to the rate for operations necessary to avoid disruption of continuing projects or activities funded in this appropriation. (b) The Secretary of Energy shall notify the Committees on Appropriations of the House of Representatives and the Senate not later than 3 days after each use of the authority provided in subsection (a). 122. (a) Funds made available by section 101 for Department of Energy—Environmental and Other Defense Activities—Defense Environmental Cleanup for the Waste Isolation Pilot Plant may be obligated at a rate for operations necessary to assure timely execution of activities necessary to restore and upgrade the repository. (b) The Secretary of Energy shall notify the Committees on Appropriations of the House of Representatives and the Senate on each use of the spending rate authority provided in this section that exceeds customary apportionment allocations. 123. Notwithstanding any other provision of this joint resolution, except section 106, the District of Columbia may expend local funds under the heading District of Columbia Funds for such programs and activities under title IV of H.R. 5016 (113th Congress), as passed by the House of Representatives on July 16, 2014, at the rate set forth under District of Columbia Funds—Summary of Expenses as included in the Fiscal Year 2015 Budget Request Act of 2014 (D.C. Act 20–370), as modified as of the date of the enactment of this joint resolution. 124. Notwithstanding section 101, amounts are provided for Office of Special Counsel—Salaries and Expenses at a rate for operations of $22,939,000. 125. The third proviso under the heading Small Business Administration—Business Loans Program Account in division E of Public Law 113–76 is amended by striking $17,500,000,000 and inserting $18,500,000,000 : Provided , That amounts made available by section 101 for such proviso under such heading may be apportioned up to the rate for operations necessary to accommodate increased demand for commitments to general business loans under section 7(a) of the Small Business Act: Provided further , That this section shall become effective upon enactment of this joint resolution. 126. Sections 1101(a) and 1104(a)(2)(A) of the Internet Tax Freedom Act (title XI of division C of Public Law 105–277

113-hjres-124-enr-dtd-6

113-hjres-124-enr-dtd

113-hjres-124

; 47 U.S.C. 151 note) shall be applied by substituting the date specified in section 106(3) of this joint resolution for November 1, 2014 . 127. Section 550(b) of Public Law 109–295 ( 6 U.S.C. 121 note) shall be applied by substituting the date specified in section 106(3) of this joint resolution for October 4, 2014 . 128. The authority provided by section 831 of the Homeland Security Act of 2002 ( 6 U.S.C. 391 ) shall continue in effect through the date specified in section 106(3) of this joint resolution. 129. (a) Amounts made available by section 101 for the Department of Homeland Security for U.S. Customs and Border Protection—Salaries and Expenses , U.S. Customs and Border Protection—Border Security Fencing, Infrastructure, and Technology , U.S. Customs and Border Protection—Air and Marine Operations , U.S. Customs and Border Protection—Construction and Facilities Management , and U.S. Immigration and Customs Enforcement—Salaries and Expenses shall be obligated at a rate for operations as necessary to respectively— (1) sustain the staffing levels of U.S. Customs and Border Protection officers and Border Patrol agents in accordance with the provisos under the heading U.S. Customs and Border Protection—Salaries and Expenses in division F of Public Law 113–76 ; (2) sustain border security and immigration enforcement operations; (3) sustain necessary Air and Marine operations; and (4) sustain the staffing levels of U.S. Immigration and Customs Enforcement agents, equivalent to the staffing levels achieved on September 30, 2014, and comply with the fifth proviso under the heading U.S. Immigration and Customs Enforcement—Salaries and Expenses in division F of Public Law 113–76 . (b) The Secretary of Homeland Security shall notify the Committees on Appropriations of the House of Representatives and the Senate on each use of the authority provided in this section. 130. Section 810 of the Federal Lands Recreation Enhancement Act ( 16 U.S.C. 6809 ) shall be applied by substituting on the date that is 1 year after the date specified in section 106(3) of the Continuing Appropriations Resolution, 2015 for 10 years after the date of the enactment of this Act . 131. (a) The authority provided by subsection (m)(3) of section 8162 of the Department of Defense Appropriations Act, 2000 ( 40 U.S.C. 8903 note

113-hjres-124-enr-dtd-7

113-hjres-124-enr-dtd

113-hjres-124

; Public Law 106–79 ) shall continue in effect through the date specified in section 106(3) of this joint resolution. (b) For the period covered by this joint resolution, the authority provided by the provisos under the heading Dwight D. Eisenhower Memorial Commission—Capital Construction in division E of Public Law 112–74 shall not be in effect. 132. Activities authorized under part A of title IV and section 1108(b) of the Social Security Act (other than under section 413(h) of such Act) shall continue through the date specified in section 106(3) of this joint resolution, in the manner authorized for fiscal year 2014 (except that the amount appropriated for section 403(b) of such Act shall be $598,000,000, and the requirement to reserve funds provided for in section 403(b)(2) of such Act shall not apply with respect to this section), and out of any money in the Treasury of the United States not otherwise appropriated, there are hereby appropriated such sums as may be necessary for such purpose. Grants and payments may be made pursuant to this authority through the applicable portion of the first quarter of fiscal year 2015 at the pro rata portion of the level provided for such activities through the first quarter of fiscal year 2014. 133. Amounts allocated to Head Start grantees from amounts identified in the seventh proviso under the heading Department of Health and Human Services—Administration for Children and Families—Children and Families Services Programs in Public Law 113–76 shall not be included in the calculation of the base grant in fiscal year 2015, as such term is used in section 640(a)(7)(A) of the Head Start Act ( 42 U.S.C. 9835(a)(7)(A) ). 134. The first proviso under the heading Department of Health and Human Services—Administration for Children and Families—Low Income Home Energy Assistance in division H of Public Law 113–76 shall be applied to amounts made available by this joint resolution by substituting 2015 for 2014 . 135. Amounts provided by this joint resolution for Department of Health and Human Services—Administration for Children and Families—Refugee and Entrant Assistance may be apportioned up to the rate for operations necessary to maintain program operations at the level provided in fiscal year 2014. 136. In addition to the amount otherwise provided by this joint resolution for Department of Health and Human Services—Office of the Secretary—Public Health and Social Services Emergency Fund , there is appropriated $58,000,000 for an additional amount for fiscal year 2015, to remain available until September 30, 2015, for expenses necessary to support acceleration of countermeasure and product advanced research and development pursuant to section 319L of the Public Health Service Act for addressing Ebola. 137. In addition to the amount otherwise provided by this joint resolution for Department of Health and Human Services—Centers for Disease Control and Prevention—Global Health , there is appropriated $30,000,000 for an additional amount for fiscal year 2015, to remain available until September 30, 2015, for expenses necessary to support the responses of the Centers for Disease Control and Prevention (referred to in this section as the CDC ) to the outbreak of Ebola virus in Africa: Provided , That such funds shall be available for transfer by the Director of the CDC to other accounts of the CDC for such support: Provided further , That the Director of the CDC shall notify the Committees on Appropriations of the House of Representatives and the Senate not later than 30 days after the date of any transfer under the preceding proviso. 138. Amounts made available by this joint resolution for Department of Education—Rehabilitation Services and Disability Research , Department of Education—Departmental Management—Program Administration , and Department of Health and Human Services—Administration for Community Living—Aging and Disability Services Programs may be obligated in the account and budget structure set forth in section 491 of the Workforce Innovation and Opportunity Act ( 42 U.S.C. 3515e ).

113-hjres-124-enr-dtd-8

113-hjres-124-enr-dtd

113-hjres-124

any transfer under the preceding proviso. 138. Amounts made available by this joint resolution for Department of Education—Rehabilitation Services and Disability Research , Department of Education—Departmental Management—Program Administration , and Department of Health and Human Services—Administration for Community Living—Aging and Disability Services Programs may be obligated in the account and budget structure set forth in section 491 of the Workforce Innovation and Opportunity Act ( 42 U.S.C. 3515e ). 139. Of the unobligated balance of amounts provided by section 108 of Public Law 111–3 , $4,549,000,000 is rescinded. 140. Section 113 of division H of Public Law 113–76 shall be applied by substituting the date specified in section 106(3) for September 30, 2014 . 141. (a) Notwithstanding section 101, amounts are made available for accounts in title I of division J of Public Law 113–76 at an aggregate rate for operations of $6,558,223,500. (b) Not later than 30 days after the date of enactment of this joint resolution, the Secretary of Defense shall submit to the Committees on Appropriations of the House of Representatives and the Senate a report delineating the allocation of budget authority in subsection (a) by account and project. 142. Notwithstanding section 101, amounts are provided for Department of Veterans Affairs—Departmental Administration—General Operating Expenses, Veterans Benefits Administration at a rate for operations of $2,524,254,000. 143. Notwithstanding section 101, amounts are provided for Department of Veterans Affairs—Departmental Administration—Office of Inspector General at a rate for operations of $126,411,000. 144. Section 209 of the International Religious Freedom Act of 1998 ( 22 U.S.C. 6436 ) shall be applied by substituting the date specified in section 106(3) of this joint resolution for September 30, 2014 . 145. Amounts made available by section 101 for Broadcasting Board of Governors—International Broadcasting Operations , Bilateral Economic Assistance—Funds Appropriated to the President—Economic Support Fund , International Security Assistance—Department of State—International Narcotics Control and Law Enforcement , International Security Assistance—Department of State—Nonproliferation, Anti-terrorism, Demining and Related Programs , and International Security Assistance—Funds Appropriated to the President—Foreign Military Financing Program shall be obligated at a rate for operations as necessary to sustain assistance for Ukraine and independent states of the Former Soviet Union and Central and Eastern Europe to counter external, regional aggression and influence. 146. Section 7081(4) of division K of Public Law 113–76 shall be applied to amounts made available by this joint resolution by substituting the date specified in section 106(3) of this joint resolution for September 30, 2014 . 147. The Export-Import Bank Act of 1945 ( 12 U.S.C. 635 et seq. ) shall be applied through June 30, 2015, by substituting such date for September 30, 2014 in section 7 of such Act. 148. (a) Section 44302(f) of title 49, United States Code, is amended by striking September 30, 2014 and inserting the date specified in section 106(3) of the Continuing Appropriations Resolution, 2015 . (b) Section 44303(b) of title 49, United States Code, is amended by striking September 30, 2014 and inserting the date specified in section 106(3) of the Continuing Appropriations Resolution, 2015 . (c) Section 44310(a) of title 49, United States Code, is amended by striking September 30, 2014 and inserting the date specified in section 106(3) of the Continuing Appropriations Resolution, 2015 . 149. (a) The Secretary of Defense is authorized, in coordination with the Secretary of State, to provide assistance, including training, equipment, supplies, and sustainment, to appropriately vetted elements of the Syrian opposition and other appropriately vetted Syrian groups and individuals for the following purposes: (1) Defending the Syrian people from attacks by the Islamic State of Iraq and the Levant (ISIL), and securing

113-hjres-124-enr-dtd-9

113-hjres-124-enr-dtd

113-hjres-124

specified in section 106(3) of the Continuing Appropriations Resolution, 2015 . 149. (a) The Secretary of Defense is authorized, in coordination with the Secretary of State, to provide assistance, including training, equipment, supplies, and sustainment, to appropriately vetted elements of the Syrian opposition and other appropriately vetted Syrian groups and individuals for the following purposes: (1) Defending the Syrian people from attacks by the Islamic State of Iraq and the Levant (ISIL), and securing territory controlled by the Syrian opposition. (2) Protecting the United States, its friends and allies, and the Syrian people from the threats posed by terrorists in Syria. (3) Promoting the conditions for a negotiated settlement to end the conflict in Syria. (b) Not later than 15 days prior to providing assistance authorized under subsection (a) to vetted recipients for the first time— (1) the Secretary of Defense, in coordination with the Secretary of State, shall submit to the appropriate congressional committees and leadership of the House of Representatives and Senate a report, in unclassified form with a classified annex as appropriate, that contains a description of— (A) the plan for providing such assistance

113-hjres-124-enr-dtd-10

113-hjres-124-enr-dtd

113-hjres-124

; (B) the requirements and process used to determine appropriately vetted recipients; and (C) the mechanisms and procedures that will be used to monitor and report to the appropriate congressional committees and leadership of the House of Representatives and Senate on unauthorized end-use of provided training and equipment and other violations of relevant law by recipients; and (2) the President shall submit to the appropriate congressional committees and leadership of the House of Representatives and Senate a report, in unclassified form with a classified annex as appropriate, that contains a description of how such assistance fits within a larger regional strategy. (c) The plan required in subsection (b)(1) shall include a description of— (1) the goals and objectives of assistance authorized under subsection (a); (2) the concept of operations, timelines, and types of training, equipment, and supplies to be provided; (3) the roles and contributions of partner nations; (4) the number of United States Armed Forces personnel involved; (5) any additional military support and sustainment activities; and (6) any other relevant details. (d) Not later than 90 days after the Secretary of Defense submits the report required in subsection (b)(1), and every 90 days thereafter, the Secretary of Defense, in coordination with the Secretary of State, shall provide the appropriate congressional committees and leadership of the House of Representatives and the Senate with a progress report. Such progress report shall include a description of— (1) any updates to or changes in the plan, strategy, vetting requirements and process, and end-use monitoring mechanisms and procedures, as required in subsection (b)(1); (2) statistics on green-on-blue attacks and how such attacks are being mitigated; (3) the groups receiving assistance authorized under subsection (a); (4) the recruitment, throughput, and retention rates of recipients and equipment; (5) any misuse or loss of provided training and equipment and how such misuse or loss is being mitigated; and (6) an assessment of the effectiveness of the assistance authorized under subsection (a) as measured against subsections (b) and (c). (e) For purposes of this section, the following definitions shall apply: (1) The term appropriately vetted means, with respect to elements of the Syrian opposition and other Syrian groups and individuals, at a minimum, assessments of such elements, groups, and individuals for associations with terrorist groups, Shia militias aligned with or supporting the Government of Syria, and groups associated with the Government of Iran. Such groups include, but are not limited to, the Islamic State of Iraq and the Levant (ISIL), Jabhat al Nusrah, Ahrar al Sham, other al-Qaeda related groups, and Hezbollah. (2) The term appropriate congressional committees means— (A) the Committee on Armed Services, the Committee on Foreign Affairs, the Committee on Appropriations, and the Permanent Select Committee on Intelligence of the House of Representatives

113-hjres-124-enr-dtd-11

113-hjres-124-enr-dtd

113-hjres-124

; and (B) the Committee on Armed Services, the Committee on Foreign Relations, the Committee on Appropriations, and the Select Committee on Intelligence of the Senate. (f) The Department of Defense may submit a reprogramming or transfer request to the congressional defense committees for funds made available by section 101(a)(3) of this joint resolution and designated in section 114 of this joint resolution to carry out activities authorized under this section notwithstanding sections 102 and 104 of this joint resolution. (g) The Secretary of Defense may accept and retain contributions, including assistance in-kind, from foreign governments to carry out activities as authorized by this section which shall be credited to appropriations made available by this joint resolution for the appropriate operation and maintenance accounts, except that any funds so accepted by the Secretary shall not be available for obligation until a reprogramming action is submitted to the congressional defense committees: Provided , That amounts made available by this subsection are designated by the Congress for Overseas Contingency Operations/Global War on Terrorism pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further , That such amounts shall be available only if the President so designates such amounts and transmits such designations to the Congress. (h) The authority provided in this section shall continue in effect through the earlier of the date specified in section 106(3) of this joint resolution or the date of the enactment of an Act authorizing appropriations for fiscal year 2015 for military activities of the Department of Defense. (i) Nothing in this section shall be construed to constitute a specific statutory authorization for the introduction of United States Armed Forces into hostilities or into situations wherein hostilities are clearly indicated by the circumstances. (j) Nothing in this section supersedes or alters the continuing obligations of the President to report to Congress pursuant to section 4 of the War Powers Resolution ( 50 U.S.C. 1543 ) regarding the use of United States Armed Forces abroad. This joint resolution may be cited as the Continuing Appropriations Resolution, 2015 .

113-hjres-124-enr-dtd-12

113-hjres-124-enr-dtd

113-hjres-124

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

113-hjres-125-ih-dtd-0

113-hjres-125-ih-dtd

113-hjres-125

IA 113th CONGRESS 2d Session H. J. RES. 125 IN THE HOUSE OF REPRESENTATIVES September 16, 2014 Mr. Schiff introduced the following joint resolution; which was referred to the Committee on Foreign Affairs JOINT RESOLUTION To authorize the use of United States Armed Forces against the terrorist organization Islamic State of Iraq and the Levant ( ISIL ). Whereas for months Islamic State of Iraq and the Levant ( ISIL ) has been engaged in an almost unchecked campaign of murder and mayhem across a broad swath of Iraq and Syria that has killed thousands of innocent people and terrorized millions; Whereas ISIL has brought under its control large areas of Iraq and Syria and announced on June 29, 2014, the establishment of a new caliphate; Whereas in its conduct of military operations, its treatment of personnel captured on the battlefield, and its behavior towards civilians in areas under its control, ISIL has shown a level of brutality and depravity that shocks the conscience; Whereas ISIL brutally murdered two American journalists and a British aid worker and has threatened the lives of other western hostages; Whereas the threat posed by the recruitment of ISIL fighters in the United States and Europe and the prospect of these fighters returning to the United States or allied countries jeopardizes the security of the United States and its allies; Whereas ISIL poses an unusual and extraordinary threat to the national security and foreign policy of the United States and if left unchecked will be the locus of plots to attack our homeland; Whereas the rise of ISIL, the continuing threat posed by al Qaeda, and the pending redeployment of United States combat troops from Afghanistan highlight the need to re-examine and harmonize the legal authorities under which the President is authorized to take offensive military action; and Whereas the President has authority under the Constitution to take action to protect the United States and its citizens from imminent threat or attack but Congress alone holds the power to declare war: Now, therefore, be it

113-hjres-125-ih-dtd-1

113-hjres-125-ih-dtd

113-hjres-125

1. Short title This joint resolution may be cited as the Authorization for Use of Military Force Against ISIL Resolution . 2. Authorization for use of United States Armed Forces (a) In general The President is authorized to use the Armed Forces of the United States against the Islamic State of Iraq and the Levant ( ISIL ). (b) Geographical limitation The authority granted in subsection (a) shall be confined to the territory of the Republic of Iraq and the Syrian Arab Republic. The limitation of this subsection shall not apply to the Armed Forces of the United States engaged in training of indigenous Syrian or regional military forces for the purpose of combating ISIL. (c) No authorization for use of ground forces in combat The authority granted in subsection (a) does not include the authority for the deployment of ground forces in a combat role. For purposes of this subsection, ground forces in a combat role does not include special operations forces or other forces that may be deployed in a training, advisory, or intelligence capacity. (d) Termination The authority granted in subsection (a) shall terminate on the date that is 18 months after the date of the enactment of this joint resolution. (e) War powers resolution requirements (1) Specific statutory authorization Consistent with section 8(a)(1) of the War Powers Resolution, the Congress declares that this section is intended to constitute specific statutory authorization within the meaning of section 5(b) of the War Powers Resolution. (2) Applicability of other requirements Nothing in this joint resolution supersedes any requirement of the War Powers Resolution. 3. Repeal of prior authorizations for use of United States Armed Forces (a) Repeal The following provisions of law are hereby repealed: (1) The Authorization for Use of Military Force Against Iraq Resolution of 2002 ( Public Law 107–243 ; 50 U.S.C. 1541 note). (2) The Authorization for Use of Military Force ( Public Law 107–40 ; 50 U.S.C. 1541 note). (b) Effective date The repeal made by subsection (a)(2) shall be effective as of the date that is 18 months after the date of the enactment of this joint resolution. 4. Reports to Congress (a) In general The President shall, at least once every 60 days after the date of the enactment of this joint resolution, submit to the Speaker of the House of Representatives and the President pro tempore of the Senate a report on matters relevant to this joint resolution, including actions taken pursuant to the exercise of authority granted in section 2 and the status of planning for efforts that are expected to be required over the next 60 days. (b) Consolidation To the extent that the submission of any report required in subsection (a) coincides with the submissions of any other report on matters relevant to this joint resolution otherwise required to be submitted to Congress pursuant to the reporting requirements of the War Powers Resolution, all such reports may be submitted as a single consolidated report to the Speaker of the House of Representatives and the President pro tempore of the Senate.

113-hjres-126-ih-dtd-0

113-hjres-126-ih-dtd

113-hjres-126

IA 113th CONGRESS 2d Session H. J. RES. 126 IN THE HOUSE OF REPRESENTATIVES September 18, 2014 Mr. Crawford (for himself, Mr. Griffin of Arkansas , Mr. Meadows , Mr. Cotton , Mr. Scalise , Mrs. Noem , Mr. Graves of Georgia , Mr. Rodney Davis of Illinois , Mr. Harris , Mr. Collins of New York , Mr. Mulvaney , Mr. Ross , Mr. Schock , Mrs. Wagner , Mr. McHenry , Mr. Calvert , Mr. Cramer , Mr. Culberson , Mr. Aderholt , and Mr. Yoder ) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States to control entitlement spending. That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years after the date of its submission for ratification:  — 1. No bill that increases the amount spent under an entitlement program or creates a new entitlement program shall become law unless the bill is approved by a two-thirds majority of each House or provides that such increase or program shall terminate after not more than seven years. 2. No bill that increases the amount spent under an entitlement program or creates a new entitlement program shall become law unless the bill is spending neutral or creates a net savings to the Government. After enactment, if the bill is not spending neutral or does not create a net savings to the Government when averaged over the previous two fiscal years, the President shall implement spending reductions within the program, which Congress should prescribe, sufficient to offset the actual increase in spending by the end of the fiscal year so that it is either spending neutral or creates a net savings to the Government. 3. For purposes of this article, the term entitlement program means a program under which the United States is obligated to make such payments to any person or government who meets the requirements established by that law regardless of whether the funding for such program is provided for in advance by an appropriation Act. 4. Congress shall have the power to enforce and implement this article by appropriate legislation. .

113-hjres-127-ih-dtd-0

113-hjres-127-ih-dtd

113-hjres-127

IA 113th CONGRESS 2d Session H. J. RES. 127 IN THE HOUSE OF REPRESENTATIVES September 18, 2014 Mr. Gohmert (for himself, Mrs. Bachmann , Mr. Salmon , Mr. Gosar , Mr. Barton , Mr. Harris , and Mr. Weber of Texas ) introduced the following joint resolution; which was referred to the Committee on Foreign Affairs JOINT RESOLUTION Declaring that a state of war exists between the self-described Islamic State and its direct affiliates and subsidiaries, and the Government and the people of the United States and making provisions to prosecute the same. Whereas the self-described Islamic State has committed unprovoked acts of war against the Government and the people of the United States of America: Now, therefore, be it That the state of war between the United States and the self-described Islamic State and its direct affiliates and subsidiaries, which has thus been thrust upon the United States, is hereby formally declared; and the President is hereby authorized and directed to use all necessary and appropriate force to carry on war against the self-described Islamic State and its direct affiliates and subsidiaries; and all the resources of the country are hereby pledged by the Congress of the United States.

113-hjres-128-ih-dtd-0

113-hjres-128-ih-dtd

113-hjres-128

IA 113th CONGRESS 2d Session H. J. RES. 128 IN THE HOUSE OF REPRESENTATIVES September 19, 2014 Mr. Larson of Connecticut introduced the following joint resolution; which was referred to the Committee on Foreign Affairs , and in addition to the Committee on Rules , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned JOINT RESOLUTION To authorize the use of United States Armed Forces against the Islamic State of Iraq and the Levant. Whereas the Islamic State of Iraq and the Levant (ISIL) has committed gruesome atrocities in Iraq and Syria; Whereas ISIL has been instigating sectarian violence that threatens the stability of the Middle East region and the national security interest of the United States; Whereas ISIL has directly threatened the United States and has kidnapped and killed United States citizens in Syria; Whereas such acts continue to pose an unusual and extraordinary threat to the national security and foreign policy of the United States; Whereas such acts render it both necessary and appropriate that the United States exercise its rights to self-defense and to protect United States citizens both at home and abroad; Whereas consistent with the War Powers Resolution ( Public Law 93–148 ), the President authorized a series of limited airstrikes in Iraq to protect United States personnel and support certain humanitarian operations; and Whereas continued use of the United States Armed Forces after the time limitations specified in section 5(b) of the War Powers Act requires authorization by the United States Congress: Now, therefore, be it

113-hjres-128-ih-dtd-1

113-hjres-128-ih-dtd

113-hjres-128

1. Short title This joint resolution may be cited as the Authorization for Use of Military Force Against ISIL Resolution . 2. Sense of Congress It is the sense of Congress that— (1) the President has rightly committed limited forces in Iraq to protect United States diplomatic and military personnel against the threat of the Islamic State of Iraq and the Levant ( ISIL ); (2) the President should be commended for authorizing military operations to protect ethnic and religious minorities from slaughter at the hands of ISIL and for providing assistance to prevent a humanitarian disaster; (3) the President should be commended for working with North Atlantic Treaty Organization allies to form a coordinated world response to the threat of ISIL; (4) if the President determines that it is necessary to use the United States Armed Forces against ISIL, the President— (A) should seek consensus in the United Nations Security Council prior to pursuing a multilateral military campaign against ISIL; (B) should endeavor to form a coalition of allies as broadly based as practicable to support and participate with the United States Armed Forces; and (C) should seek equal participation and assistance from members of the Arab League; and (5) although military intervention might be necessary to significantly disrupt and degrade ISIL’s activities and operational capabilities in Iraq and Syria, a negotiated political solution among ethnic groups is the only sure solution to end sectarian violence and reach permanent peace. 3. Authorization for use of United States Armed Forces in accordance with United Nations Security Council resolution (a) Authorization The President is authorized to use the United States Armed Forces as the President determines to be necessary and appropriate in order to— (1) defend the national security of the United States against the Islamic State of Iraq and the Levant ( ISIL ); and (2) enforce a United Nations Security Council resolution adopted on or after the date of the enactment of this joint resolution that— (A) provides for multilateral action against ISIL, including sanctions, humanitarian assistance to those affected by the violence, and the protection of civilians, refugees, nongovernmental organization workers and journalists; and (B) authorizes a military force, formed by a coalition of nations, including members of the Arab League, under the auspices of the United Nations Security Council for the individual and collective self-defense against ISIL and to degrade its capacities to commit terrorist acts, destabilize peaceful governments, and perpetuate further attacks. (b) Rule of construction Nothing in subsection (a) shall be construed to prevent or otherwise limit the authority of the Armed Forces to use all appropriate force for self-defense and enforcement purposes. 4. Authorization for use of United States Armed Forces in absence of United Nations Security Council resolution (a) Authorization The President is authorized to use the United States Armed Forces as the President determines to be necessary and appropriate to defend the national security of the United States against the Islamic State of Iraq and the Levant ( ISIL ), other than the use of such Armed Forces in direct ground combat operations, if— (1) the President submits to the Speaker of the House of Representatives and the President pro tempore of the Senate— (A) a certification described in subsection (b); and (B) a strategy for the use of military force against ISIL; and (2) a joint resolution that meets the requirements of a qualifying resolution under section 5 is enacted into law. (b) Certification described A certification described in this subsection is a certification that— (1) (A) the United States has sought adoption by the United Nations Security Council of a resolution described in section 2(4), and the Security Council has failed to adopt such a resolution, and no other action taken by the United Nations Security Council has been sufficient to compel action against ISIL

113-hjres-128-ih-dtd-2

113-hjres-128-ih-dtd

113-hjres-128

; or (B) the United Nations Security Council has passed a resolution that does not sanction the use of force, and— (i) the United Nations Security Council is unlikely to take further action that will result in authorizing military action; and (ii) the use of military force against ISIL is necessary to combat its threat; and (2) the United States is in the process of establishing, or has established, a coalition of other countries as broadly based as practicable to support and participate with the United States in any action that is taken against ISIL. 5. Expedited congressional consideration of joint resolution authorizing use of force under section 4 (a) Qualifying resolution (1) This section applies with respect to a joint resolution of the Senate or House of Representatives— (A) that is a qualifying resolution; and (B) that is introduced (by request) by a qualifying Member as described in paragraph (2) not later than the next legislative day after the date of submission of a certification described in section 4(b) by the Speaker of the House of Representatives and the President pro tempore of the Senate; and (C) the text of which is as follows: The President is authorized to use the United States Armed Forces as the President determines to be necessary and appropriate to defend the national security of the United States against the Islamic State of Iraq and the Levant ( ISIL ), other than the use of such Armed Forces in direct ground combat operations. . (2) For purposes of this subsection, a qualifying Member is— (A) in the case of the House of Representatives, the majority leader or minority leader of the House of Representatives

113-hjres-128-ih-dtd-3

113-hjres-128-ih-dtd

113-hjres-128

; and (B) in the case of the Senate, the majority leader or minority leader of the Senate. (b) Placement on calendar Upon introduction in either House of a resolution described in subsection (a), the resolution shall be placed on the appropriate calendar of the House involved. (c) Consideration in the house of representatives (1) A resolution described in subsection (a) shall be considered in the House of Representatives in accordance with the provisions of this subsection. (2) On or after the first legislative day after the day on which such a resolution is introduced, it is in order (even though a previous motion to the same effect has been disagreed to) for any Member of the House of Representatives to move to proceed to the consideration of the resolution. All points of order against the resolution (and against consideration of the resolution) are waived. Such a motion is privileged and is not debatable. An amendment to the motion is not in order. It shall not be in order to move to postpone the motion or to proceed to the consideration of other business. A motion to reconsider the vote by which the motion is agreed to or disagreed to shall not be in order. If a motion to proceed to the consideration of the resolution is agreed to, the House of Representatives shall immediately proceed to consideration of the resolution without intervening motion, and the resolution shall remain the unfinished business of the House of Representatives until disposed of. (3) Debate on the resolution shall be limited to not more than a total of 20 hours, which shall be divided equally between the majority leader and the minority leader or their designees. A motion to further limit debate is not debatable. An amendment to, or motion to recommit, the resolution is not in order. (4) Immediately following the conclusion of the debate on the resolution, the vote on final passage of the resolution shall occur. (5) A motion to reconsider the vote by which the resolution is agreed to or disagreed to is not in order. (d) Consideration in senate (1) A resolution described in subsection (a) shall be considered in the Senate in accordance with the provisions of this subsection. (2) On or after the first legislative day after the day on which such a resolution is introduced, it is in order (even though a previous motion to the same effect has been disagreed to) for any Member of the Senate to move to proceed to the consideration of the resolution. All points of order against the resolution (and against consideration of the resolution) are waived. The motion is privileged and is not debatable. The motion is not subject to amendment, or to a motion to postpone, or to a motion to proceed to the consideration of other business. A motion to reconsider the vote by which the motion is agreed to or disagreed to shall not be in order. If a motion to proceed to the consideration of the resolution is agreed to, the Senate shall immediately proceed to consideration of the resolution without intervening motion, order, or other business, and the resolution shall remain the unfinished business of the Senate until disposed of. (3) Debate on the resolution, and on all debatable motions and appeals in connection therewith, shall be limited to not more than a total of 20 hours, which shall be divided equally between the majority leader and the minority leader or their designees. A motion to further limit debate is not debatable. An amendment to, or motion to recommit, the resolution is not in order. (4) Immediately following the conclusion of the debate on a resolution and a single quorum call at the conclusion of the debate if requested in accordance with the rules of the Senate, the vote on final passage of the resolution shall occur. (5) A motion to reconsider the vote by which the resolution is agreed to or disagreed to is not in order. (6) Appeals from the decisions of the Chair relating to the application of the rules of the Senate to the procedure relating to a resolution described in subsection (a) shall be decided without debate. (e) Action on measure from

113-hjres-128-ih-dtd-4

113-hjres-128-ih-dtd

113-hjres-128

and a single quorum call at the conclusion of the debate if requested in accordance with the rules of the Senate, the vote on final passage of the resolution shall occur. (5) A motion to reconsider the vote by which the resolution is agreed to or disagreed to is not in order. (6) Appeals from the decisions of the Chair relating to the application of the rules of the Senate to the procedure relating to a resolution described in subsection (a) shall be decided without debate. (e) Action on measure from other house (1) If, before the passage by one House of a resolution of that House described in subsection (a), that House receives from the other House a resolution described in subsection (a), then the following procedures shall apply: (A) The resolution of the other House shall not be referred to a committee and may not be considered in the House receiving it except as provided in subparagraph (B)(ii). (B) With respect to a resolution described in subsection (a) of the House receiving the resolution— (i) the procedure in that House shall be the same as if no resolution had been received from the other House

113-hjres-128-ih-dtd-5

113-hjres-128-ih-dtd

113-hjres-128

; but (ii) the vote on final passage shall be on the resolution of the other House. (2) Upon disposition pursuant to paragraph (1)(B)(ii) of a resolution described in subsection (a) that is received by one House from the other House, it shall no longer be in order to consider such a resolution that was introduced in the receiving House. (f) Legislative day defined For the purposes of this section, with respect to either House of Congress, a legislative day is a calendar day on which that House is in session. (g) Section enacted as exercise of rulemaking power of the two houses The provisions of this section (other than subsection (h)) are enacted by the Congress— (1) as an exercise of the rulemaking power of the House of Representatives and the Senate, respectively, and, as such, shall be considered as part of the rules of either House and shall supersede other rules only to the extent they are inconsistent therewith; and (2) with full recognition of the constitutional right of either House to change the rules (so far as they relate to the procedures of that House) at any time, in the same manner, and to the same extent as in the case of any other rule of that House. (h) Presidential recall of congress In the event that Congress is not in session upon submission of a Presidential certification under section 4, the President is authorized to convene a special session of the Congress to allow consideration of a joint resolution under this section. 6. Reports to Congress (a) In general At least once every 60 days after the date of the enactment of this joint resolution, the President shall transmit to Congress a report on matters relevant to this joint resolution. The President shall include in such report when, where, and under what circumstances lethal force has been used pursuant to the authorization for use of the United States Armed Forces under section 3 or 4 (as the case may be), and how many civilian casualties have resulted from those actions as well as an estimate of expenditures by the United States and allied nations to combat the Islamic State of Iraq and the Levant ( ISIL ). The President shall include in such report the status of planning for efforts that are expected to be required for the redeployment of United States Armed Forces after actions taken pursuant to this joint resolution are completed. (b) Consultation The President shall consult on a regular basis with the congressional committees of jurisdiction to provide updated information on actions being taken pursuant to this joint resolution in either public or closed sessions. 7. War powers resolution requirements (a) Specific statutory authorization Consistent with section 8(a)(1) of the War Powers Resolution, the Congress declares that section 3 or 4 (as the case may be) is intended to constitute specific authorization within the meaning of section 5(b) of the War Powers Resolution. (b) Applicability of other requirements Nothing in this resolution supersedes any requirement of the War Powers Resolution. 8. Inherent right to self-defense Nothing in this joint resolution is intended to derogate or otherwise limit the authority of the President to use military force in self-defense pursuant to the Constitution of the United States and the War Powers Resolution. 9. Repeals (a) In general Subject to subsection (b), the following provisions of law are hereby repealed: (1) The Authorization for Use of Military Force Against Iraq Resolution of 2002 ( Public Law 107–243 ). (2) The Authorization for Use of Military Force ( Public Law 107–40 ). (b) Effective date The repeal made by subsection (a)(2) shall be effective as of the date that is two years after the date of the enactment of this joint resolution. 10. Sunset This joint resolution and the authorities under this joint resolution (other than section 9) shall expire on the date that is two years after the date of the enactment of this joint resolution.

113-hjres-129-eh-dtd-0

113-hjres-129-eh-dtd

113-hjres-129

IV 113th CONGRESS 2d Session H. J. RES. 129 IN THE HOUSE OF REPRESENTATIVES JOINT RESOLUTION Appointing the day for the convening of the first session of the One Hundred Fourteenth Congress. That the first regular session of the One Hundred Four- teenth Congress shall begin at noon on Tuesday, January 6, 2015. Passed the House of Representatives November 14, 2014. Karen L. Haas, Clerk.

113-hjres-130-eh-dtd-0

113-hjres-130-eh-dtd

113-hjres-130

IA 113th CONGRESS 2d Session H. J. RES. 130 IN THE HOUSE OF REPRESENTATIVES JOINT RESOLUTION Making further continuing appropriations for fiscal year 2015, and for other purposes. That the Continuing Appropriations Resolution, 2015 ( Public Law 113–164 ) is amended by striking the date specified in section 106(3) and inserting December 13, 2014 . Passed the House of Representatives December 11, 2014. Karen L. Haas, Clerk.

113-hjres-131-enr-dtd-0

113-hjres-131-enr-dtd

113-hjres-131

IA One Hundred Thirteenth Congress of the United States of America At the Second Session Begun and held at the City of Washington on Friday, the third day of January, two thousand and fourteen H. J. RES. 131 JOINT RESOLUTION Making further continuing appropriations for fiscal year 2015, and for other purposes. That the Continuing Appropriations Resolution, 2015 ( Public Law 113–164 ) is further amended by striking the date specified in section 106(3) and inserting December 17, 2014 . Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

113-hr-1-ih-dtd-0

113-hr-1-ih-dtd

113-hr-1

I 113th CONGRESS 2d Session H. R. 1 IN THE HOUSE OF REPRESENTATIVES December 10, 2014 Mr. Camp introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform.

113-hr-1-ih-dtd-1

113-hr-1-ih-dtd

113-hr-1

1. Short title; etc (a) Short title This Act may be cited as the Tax Reform Act of 2014 . (b) Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act 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. (c) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title

113-hr-1-ih-dtd-2

113-hr-1-ih-dtd

113-hr-1

; etc. Title I—Tax Reform for Individuals Subtitle A—Individual income tax rate reform Sec. 1001. Simplification of individual income tax rates. Sec. 1002. Deduction for adjusted net capital gain. Sec. 1003. Conforming amendments related to simplification of individual income tax rates. Subtitle B—Simplification of tax benefits for families Sec. 1101. Standard deduction. Sec. 1102. Increase and expansion of child tax credit. Sec. 1103. Modification of earned income tax credit. Sec. 1104. Repeal of deduction for personal exemptions. Subtitle C—Simplification of education incentives Sec. 1201. American opportunity tax credit. Sec. 1202. Expansion of Pell Grant exclusion from gross income. Sec. 1203. Repeal of exclusion of income from United States savings bonds used to pay higher education tuition and fees. Sec. 1204. Repeal of deduction for interest on education loans. Sec. 1205. Repeal of deduction for qualified tuition and related expenses. Sec. 1206. No new contributions to Coverdell education savings accounts. Sec. 1207. Repeal of exclusion for discharge of student loan indebtedness. Sec. 1208. Repeal of exclusion for qualified tuition reductions. Sec. 1209. Repeal of exclusion for education assistance programs. Sec. 1210. Repeal of exception to 10-percent penalty for higher education expenses. Subtitle D—Repeal of certain credits for individuals Sec. 1301. Repeal of dependent care credit. Sec. 1302. Repeal of credit for adoption expenses. Sec. 1303. Repeal of credit for nonbusiness energy property. Sec. 1304. Repeal of credit for residential energy efficient property. Sec. 1305. Repeal of credit for qualified electric vehicles. Sec. 1306. Repeal of alternative motor vehicle credit. Sec. 1307. Repeal of alternative fuel vehicle refueling property credit. Sec. 1308. Repeal of credit for new qualified plug-in electric drive motor vehicles. Sec. 1309. Repeal of credit for health insurance costs of eligible individuals. Sec. 1310. Repeal of first-time homebuyer credit. Subtitle E—Deductions, exclusions, and certain other provisions Sec. 1401. Exclusion of gain from sale of a principal residence. Sec. 1402. Mortgage interest. Sec. 1403. Charitable contributions. Sec. 1404. Denial of deduction for expenses attributable to the trade or business of being an employee. Sec. 1405. Repeal of deduction for taxes not paid or accrued in a trade or business. Sec. 1406. Repeal of deduction for personal casualty losses. Sec. 1407. Limitation on wagering losses. Sec. 1408. Repeal of deduction for tax preparation expenses. Sec. 1409. Repeal of deduction for medical expenses. Sec. 1410. Repeal of disqualification of expenses for over-the-counter drugs under certain accounts and arrangements. Sec. 1411. Repeal of deduction for alimony payments and corresponding inclusion in gross income. Sec. 1412. Repeal of deduction for moving expenses. Sec. 1413. Termination of deduction and exclusions for contributions to medical savings accounts. Sec. 1414. Repeal of 2-percent floor on miscellaneous itemized deductions. Sec. 1415. Repeal of overall limitation on itemized deductions. Sec. 1416. Deduction for amortizable bond premium allowed in determining adjusted gross income. Sec. 1417. Repeal of exclusion, etc., for employee achievement awards. Sec. 1418. Clarification of special rule for certain governmental plans. Sec. 1419. Limitation on exclusion for employer-provided housing. Sec. 1420. Fringe benefits. Sec. 1421. Repeal of exclusion of net unrealized appreciation in employer securities. Sec. 1422. Consistent basis reporting between estate and person acquiring property from decedent. Subtitle F—Employment tax modifications Sec. 1501. Modifications of deduction for Social Security taxes in computing net earnings from self-employment. Sec. 1502. Determination of net earnings from self-employment. Sec. 1503. Repeal of exemption from FICA taxes for certain foreign workers. Sec. 1504. Repeal of exemption from FICA taxes for certain students. Sec. 1505. Override of Treasury guidance providing that certain employer-provided supplemental unemployment

113-hr-1-ih-dtd-3

113-hr-1-ih-dtd

113-hr-1

person acquiring property from decedent. Subtitle F—Employment tax modifications Sec. 1501. Modifications of deduction for Social Security taxes in computing net earnings from self-employment. Sec. 1502. Determination of net earnings from self-employment. Sec. 1503. Repeal of exemption from FICA taxes for certain foreign workers. Sec. 1504. Repeal of exemption from FICA taxes for certain students. Sec. 1505. Override of Treasury guidance providing that certain employer-provided supplemental unemployment benefits are not subject to employment taxes. Sec. 1506. Certified professional employer organizations. Subtitle G—Pensions and Retirement Part 1—Individual Retirement Plans Sec. 1601. Elimination of income limits on contributions to Roth IRA s . Sec. 1602. No new contributions to traditional IRA s . Sec. 1603. Inflation adjustment for Roth IRA contributions. Sec. 1604. Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions. Sec. 1605. Repeal of exception to 10-percent penalty for first home purchases. Part 2—Employer-Provided Plans Sec. 1611. Termination for new SEPs. Sec. 1612. Termination for new SIMPLE 401(k)s . Sec. 1613. Rules related to designated Roth contributions. Sec. 1614. Modifications of required distribution rules for pension plans. Sec. 1615. Reduction in minimum age for allowable in-service distributions. Sec. 1616. Modification of rules governing hardship distributions. Sec. 1617. Extended rollover period for the rollover of plan loan offset amounts in certain cases. Sec. 1618. Coordination of contribution limitations for 403(b) plans and governmental 457(b) plans. Sec. 1619. Application of 10-percent early distribution tax to governmental 457 plans. Sec. 1620. Inflation adjustments for qualified plan benefit and contribution limitations. Sec. 1621. Inflation adjustments for qualified plan elective deferral limitations. Sec. 1622. Inflation adjustments for SIMPLE retirement accounts. Sec. 1623. Inflation adjustments for catch-up contributions for certain employer plans. Sec. 1624. Inflation adjustments for governmental and tax-exempt organization plans. Subtitle H—Certain provisions related to members of Indian tribes Sec. 1701. Indian general welfare benefits. Sec. 1702. Tribal Advisory Committee. Sec. 1703. Other relief for Indian tribes. Title II—Alternative Minimum Tax Repeal Sec. 2001. Repeal of alternative minimum tax. Title III—Business Tax Reform Subtitle A—Tax Rates Sec. 3001. 25-percent corporate tax rate. Subtitle B—Reform of business-Related exclusions and deductions Sec. 3101. Revision of treatment of contributions to capital. Sec. 3102. Repeal of deduction for local lobbying expenses. Sec. 3103. Expenditures for repairs in connection with casualty losses. Sec. 3104. Reform of accelerated cost recovery system. Sec. 3105. Repeal of amortization of pollution control facilities. Sec. 3106. Net operating loss deduction. Sec. 3107. Circulation expenditures. Sec. 3108. Amortization of research and experimental expenditures. Sec. 3109. Repeal of deductions for soil and water conservation expenditures and endangered species recovery expenditures. Sec. 3110. Amortization of certain advertising expenses. Sec. 3111. Expensing certain depreciable business assets for small business. Sec. 3112. Repeal of election to expense certain refineries. Sec. 3113. Repeal of deduction for energy efficient commercial buildings. Sec. 3114. Repeal of election to expense advanced mine safety equipment. Sec. 3115. Repeal of deduction for expenditures by farmers for fertilizer, etc. Sec. 3116. Repeal of special treatment of certain qualified film and television productions. Sec. 3117. Repeal of special rules for recoveries of damages of antitrust violations, etc. Sec. 3118. Treatment of reforestation expenditures. Sec. 3119. 20-year amortization of goodwill and certain other intangibles. Sec. 3120. Treatment of environmental remediation costs. Sec. 3121. Repeal of expensing of qualified disaster expenses. Sec. 3122. Phaseout and repeal of deduction for income

113-hr-1-ih-dtd-4

113-hr-1-ih-dtd

113-hr-1

for fertilizer, etc. Sec. 3116. Repeal of special treatment of certain qualified film and television productions. Sec. 3117. Repeal of special rules for recoveries of damages of antitrust violations, etc. Sec. 3118. Treatment of reforestation expenditures. Sec. 3119. 20-year amortization of goodwill and certain other intangibles. Sec. 3120. Treatment of environmental remediation costs. Sec. 3121. Repeal of expensing of qualified disaster expenses. Sec. 3122. Phaseout and repeal of deduction for income attributable to domestic production activities. Sec. 3123. Unification of deduction for organizational expenditures. Sec. 3124. Prevention of arbitrage of deductible interest expense and tax-exempt interest income. Sec. 3125. Prevention of transfer of certain losses from tax indifferent parties. Sec. 3126. Entertainment, etc. expenses. Sec. 3127. Repeal of limitation on corporate acquisition indebtedness. Sec. 3128. Denial of deductions and credits for expenditures in illegal businesses. Sec. 3129. Limitation on deduction for FDIC premiums. Sec. 3130. Repeal of percentage depletion. Sec. 3131. Repeal of passive activity exception for working interests in oil and gas property. Sec. 3132. Repeal of special rules for gain or loss on timber, coal, or domestic iron ore. Sec. 3133. Repeal of like-kind exchanges. Sec. 3134. Restriction on trade or business property treated as similar or related in service to involuntarily converted property in disaster areas. Sec. 3135. Repeal of rollover of publicly traded securities gain into specialized small business investment companies. Sec. 3136. Termination of special rules for gain from certain small business stock. Sec. 3137. Certain self-created property not treated as a capital asset. Sec. 3138. Repeal of special rule for sale or exchange of patents. Sec. 3139. Depreciation recapture on gain from disposition of certain depreciable realty. Sec. 3140. Common deduction conforming amendments. Subtitle C—Reform of business credits Sec. 3201. Repeal of credit for alcohol, etc., used as fuel. Sec. 3202. Repeal of credit for biodiesel and renewable diesel used as fuel. Sec. 3203. Research credit modified and made permanent. Sec. 3204. Low-income housing tax credit. Sec. 3205. Repeal of enhanced oil recovery credit. Sec. 3206. Phaseout and repeal of credit for electricity produced from certain renewable resources. Sec. 3207. Repeal of Indian employment credit. Sec. 3208. Repeal of credit for portion of employer Social Security taxes paid with respect to employee cash tips. Sec. 3209. Repeal of credit for clinical testing expenses for certain drugs for rare diseases or conditions. Sec. 3210. Repeal of credit for small employer pension plan startup costs. Sec. 3211. Repeal of employer-provided child care credit. Sec. 3212. Repeal of railroad track maintenance credit. Sec. 3213. Repeal of credit for production of low sulfur diesel fuel. Sec. 3214. Repeal of credit for producing oil and gas from marginal wells. Sec. 3215. Repeal of credit for production from advanced nuclear power facilities. Sec. 3216. Repeal of credit for producing fuel from a nonconventional source. Sec. 3217. Repeal of new energy efficient home credit. Sec. 3218. Repeal of energy efficient appliance credit. Sec. 3219. Repeal of mine rescue team training credit. Sec. 3220. Repeal of agricultural chemicals security credit. Sec. 3221. Repeal of credit for carbon dioxide sequestration. Sec. 3222. Repeal of credit for employee health insurance expenses of small employers. Sec. 3223. Repeal of rehabilitation credit. Sec. 3224. Repeal of energy credit. Sec. 3225. Repeal of qualifying advanced coal project credit. Sec. 3226. Repeal of qualifying gasification project credit. Sec. 3227. Repeal of qualifying advanced energy project credit. Sec. 3228. Repeal of qualifying therapeutic discovery project credit. Sec. 3229. Repeal of work opportunity tax credit. Sec. 3230. Repeal of deduction for certain unused business credits. Subtitle D—Accounting methods Sec. 3301. Limitation on use of cash method of accounting. Sec. 3302. Rules for

113-hr-1-ih-dtd-5

113-hr-1-ih-dtd

113-hr-1

of energy credit. Sec. 3225. Repeal of qualifying advanced coal project credit. Sec. 3226. Repeal of qualifying gasification project credit. Sec. 3227. Repeal of qualifying advanced energy project credit. Sec. 3228. Repeal of qualifying therapeutic discovery project credit. Sec. 3229. Repeal of work opportunity tax credit. Sec. 3230. Repeal of deduction for certain unused business credits. Subtitle D—Accounting methods Sec. 3301. Limitation on use of cash method of accounting. Sec. 3302. Rules for determining whether taxpayer has adopted a method of accounting. Sec. 3303. Certain special rules for taxable year of inclusion. Sec. 3304. Installment sales. Sec. 3305. Repeal of special rule for prepaid subscription income. Sec. 3306. Repeal of special rule for prepaid dues income of certain membership organizations. Sec. 3307. Repeal of special rule for magazines, paperbacks, and records returned after close of the taxable year. Sec. 3308. Modification of rules for long-term contracts. Sec. 3309. Nuclear decommissioning reserve funds. Sec. 3310. Repeal of last-in, first-out method of inventory. Sec. 3311. Repeal of lower of cost or market method of inventory. Sec. 3312. Modification of rules for capitalization and inclusion in inventory costs of certain expenses. Sec. 3313. Modification of income forecast method. Sec. 3314. Repeal of averaging of farm income. Sec. 3315. Treatment of patent or trademark infringement awards. Sec. 3316. Repeal of redundant rules with respect to carrying charges. Sec. 3317. Repeal of recurring item exception for spudding of oil or gas wells. Subtitle E—Financial Instruments Part 1—Derivatives and hedges Sec. 3401. Treatment of certain derivatives. Sec. 3402. Modification of certain rules related to hedges. Part 2—Treatment of debt instruments Sec. 3411. Current inclusion in income of market discount. Sec. 3412. Treatment of certain exchanges of debt instruments. Sec. 3413. Coordination with rules for inclusion not later than for financial accounting purposes. Sec. 3414. Rules regarding certain government debt. Part 3—Certain rules for determining gain and loss Sec. 3421. Cost basis of specified securities determined without regard to identification. Sec. 3422. Wash sales by related parties. Sec. 3423. Nonrecognition for derivative transactions by a corporation with respect to its stock. Part 4—Tax favored bonds Sec. 3431. Termination of private activity bonds. Sec. 3432. Termination of credit for interest on certain home mortgages. Sec. 3433. Repeal of advance refunding bonds. Sec. 3434. Repeal of tax credit bond rules. Subtitle F—Insurance reforms Sec. 3501. Exception to pro rata interest expense disallowance for corporate-owned life insurance restricted to 20-percent owners. Sec. 3502. Net operating losses of life insurance companies. Sec. 3503. Repeal of small life insurance company deduction. Sec. 3504. Computation of life insurance tax reserves. Sec. 3505. Adjustment for change in computing reserves. Sec. 3506. Modification of rules for life insurance proration for purposes of determining the dividends received deduction. Sec. 3507. Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account. Sec. 3508. Modification of proration rules for property and casualty insurance companies. Sec. 3509. Repeal of special treatment of Blue Cross and Blue Shield organizations, etc. Sec. 3510. Modification of discounting rules for property and casualty insurance companies. Sec. 3511. Repeal of special estimated tax payments. Sec. 3512. Capitalization of certain policy acquisition expenses. Sec. 3513. Tax reporting for life settlement transactions. Sec. 3514. Clarification of tax basis of life insurance contracts. Sec. 3515. Exception to transfer for valuable consideration rules. Subtitle G—Pass-Thru and certain other entities Part 1—S Corporations Sec. 3601. Reduced recognition period for built-in gains made permanent. Sec. 3602. Modifications to S corporation passive investment income rules. Sec. 3603. Expansion of qualifying beneficiaries of an electing small

113-hr-1-ih-dtd-6

113-hr-1-ih-dtd

113-hr-1

policy acquisition expenses. Sec. 3513. Tax reporting for life settlement transactions. Sec. 3514. Clarification of tax basis of life insurance contracts. Sec. 3515. Exception to transfer for valuable consideration rules. Subtitle G—Pass-Thru and certain other entities Part 1—S Corporations Sec. 3601. Reduced recognition period for built-in gains made permanent. Sec. 3602. Modifications to S corporation passive investment income rules. Sec. 3603. Expansion of qualifying beneficiaries of an electing small business trust. Sec. 3604. Charitable contribution deduction for electing small business trusts. Sec. 3605. Permanent rule regarding basis adjustment to stock of S corporations making charitable contributions of property. Sec. 3606. Extension of time for making S corporation elections. Sec. 3607. Relocation of C corporation definition. Part 2—Partnerships Sec. 3611. Repeal of rules relating to guaranteed payments and liquidating distributions. Sec. 3612. Mandatory adjustments to basis of partnership property in case of transfer of partnership interests. Sec. 3613. Mandatory adjustments to basis of undistributed partnership property. Sec. 3614. Corresponding adjustments to basis of properties held by partnership where partnership basis adjusted. Sec. 3615. Charitable contributions and foreign taxes taken into account in determining limitation on allowance of partner’s share of loss. Sec. 3616. Revisions related to unrealized receivables and inventory items. Sec. 3617. Repeal of time limitation on taxing precontribution gain. Sec. 3618. Partnership interests created by gift. Sec. 3619. Repeal of technical termination. Sec. 3620. Publicly traded partnership exception restricted to mining and natural resources partnerships. Sec. 3621. Ordinary income treatment in the case of partnership interests held in connection with performance of services. Sec. 3622. Partnership audits and adjustments. Part 3—REITs and RICs Sec. 3631. Prevention of tax-free spinoffs involving REITs. Sec. 3632. Extension of period for prevention of REIT election following revocation or termination. Sec. 3633. Certain short-life property not treated as real property for purposes of REIT provisions. Sec. 3634. Repeal of special rules for timber held by REITs. Sec. 3635. Limitation on fixed percentage rent and interest exceptions for REIT income tests. Sec. 3636. Repeal of preferential dividend rule for publicly offered REITs. Sec. 3637. Authority for alternative remedies to address certain REIT distribution failures. Sec. 3638. Limitations on designation of dividends by REITs. Sec. 3639. Non-REIT earnings and profits required to be distributed by REIT in cash. Sec. 3640. Debt instruments of publicly offered REITs and mortgages treated as real estate assets. Sec. 3641. Asset and income test clarification regarding ancillary personal property. Sec. 3642. Hedging provisions. Sec. 3643. Modification of REIT earnings and profits calculation to avoid duplicate taxation. Sec. 3644. Reduction in percentage limitation on assets of REIT which may be taxable REIT subsidiaries. Sec. 3645. Treatment of certain services provided by taxable REIT subsidiaries. Sec. 3646. Study relating to taxable REIT subsidiaries. Sec. 3647. C corporation election to become, or transfer assets to, a RIC or REIT. Sec. 3648. Interests in RICs and REITs not excluded from definition of United States real property interests. Sec. 3649. Dividends derived from RICs and REITs ineligible for deduction for United States source portion of dividends from certain foreign corporations. Part 4—Personal holding companies Sec. 3661. Exclusion of dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules. Subtitle H—Taxation of foreign persons Sec. 3701. Prevention of avoidance of tax through reinsurance with non-taxed affiliates. Sec. 3702. Taxation of passenger cruise gross income of foreign corporations and nonresident alien individuals. Sec. 3703. Restriction on insurance business exception to passive

113-hr-1-ih-dtd-7

113-hr-1-ih-dtd

113-hr-1

holding companies Sec. 3661. Exclusion of dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules. Subtitle H—Taxation of foreign persons Sec. 3701. Prevention of avoidance of tax through reinsurance with non-taxed affiliates. Sec. 3702. Taxation of passenger cruise gross income of foreign corporations and nonresident alien individuals. Sec. 3703. Restriction on insurance business exception to passive foreign investment company rules. Sec. 3704. Modification of limitation on earnings stripping. Sec. 3705. Limitation on treaty benefits for certain deductible payments. Subtitle I—Provisions related to compensation Part 1—Executive compensation Sec. 3801. Nonqualified deferred compensation. Sec. 3802. Modification of limitation on excessive employee remuneration. Sec. 3803. Excise tax on excess tax-exempt organization executive compensation. Sec. 3804. Denial of deduction as research expenditure for stock transferred pursuant to an incentive stock option. Part 2—Worker classification Sec. 3811. Determination of worker classification. Subtitle J—Zones and Short-Term Regional Benefits Sec. 3821. Repeal of provisions relating to Empowerment Zones and Enterprise Communities. Sec. 3822. Repeal of DC Zone provisions. Sec. 3823. Repeal of provisions relating to renewal communities. Sec. 3824. Repeal of various short-term regional benefits. Title IV—Participation exemption system for the taxation of foreign income Subtitle A—Establishment of exemption system Sec. 4001. Deduction for dividends received by domestic corporations from certain foreign corporations. Sec. 4002. Limitation on losses with respect to specified 10-percent owned foreign corporations. Sec. 4003. Treatment of deferred foreign income upon transition to participation exemption system of taxation. Sec. 4004. Look-thru rule for related controlled foreign corporations made permanent. Subtitle B—Modifications related to foreign tax credit system Sec. 4101. Repeal of section 902 indirect foreign tax credits

113-hr-1-ih-dtd-8

113-hr-1-ih-dtd

113-hr-1

; determination of section 960 credit on current year basis. Sec. 4102. Foreign tax credit limitation applied by allocating only directly allocable deductions to foreign source income. Sec. 4103. Passive category income expanded to include other mobile income. Sec. 4104. Source of income from sales of inventory determined solely on basis of production activities. Subtitle C—Rules related to passive and mobile income Part 1—Modification of subpart F provisions Sec. 4201. Subpart F income to only include low-taxed foreign income. Sec. 4202. Foreign base company sales income. Sec. 4203. Inflation adjustment of de minimis exception for foreign base company income. Sec. 4204. Active financing exception extended with limitation for low-taxed foreign income. Sec. 4205. Repeal of inclusion based on withdrawal of previously excluded subpart F income from qualified investment. Part 2—Prevention of base erosion Sec. 4211. Foreign intangible income subject to taxation at reduced rate

113-hr-1-ih-dtd-9

113-hr-1-ih-dtd

113-hr-1

; intangible income treated as subpart F income. Sec. 4212. Denial of deduction for interest expense of United States shareholders which are members of worldwide affiliated groups with excess domestic indebtedness. Title V—Tax Exempt Entities Subtitle A—Unrelated Business Income Tax Sec. 5001. Clarification of unrelated business income tax treatment of entities treated as exempt from taxation under section 501(a) . Sec. 5002. Name and logo royalties treated as unrelated business taxable income. Sec. 5003. Unrelated business taxable income separately computed for each trade or business activity. Sec. 5004. Exclusion of research income limited to publicly available research. Sec. 5005. Parity of charitable contribution limitation between trusts and corporations. Sec. 5006. Increased specific deduction. Sec. 5007. Repeal of exclusion of gain or loss from disposition of distressed property. Sec. 5008. Qualified sponsorship payments. Subtitle B—Penalties Sec. 5101. Increase in information return penalties. Sec. 5102. Manager-level accuracy-related penalty on underpayment of unrelated business income tax. Subtitle C—Excise Taxes Sec. 5201. Modification of intermediate sanctions. Sec. 5202. Modification of taxes on self-dealing. Sec. 5203. Excise tax on failure to distribute within 5 years contribution to donor advised fund. Sec. 5204. Simplification of excise tax on private foundation investment income. Sec. 5205. Repeal of exception for private operating foundation failure to distribute income. Sec. 5206. Excise tax based on investment income of private colleges and universities. Subtitle D—Requirements for Organizations Exempt From Tax Sec. 5301. Repeal of tax-exempt status for professional sports leagues. Sec. 5302. Repeal of exemption from tax for certain insurance companies and co-op health insurance issuers. Sec. 5303. In-State requirement for workmen’s compensation insurance organization. Sec. 5304. Repeal of Type II and Type III supporting organizations. Title VI—Tax administration and compliance Subtitle A—IRS Investigation-Related Reforms Sec. 6001. Organizations required to notify Secretary of intent to operate as 501(c)(4) . Sec. 6002. Declaratory judgments for 501(c)(4) organizations. Sec. 6003. Restriction on donation reporting for certain 501(c)(4) organizations. Sec. 6004. Mandatory electronic filing for annual returns of exempt organizations. Sec. 6005. Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights. Sec. 6006. Termination of employment of IRS employees for taking official actions for political purposes. Sec. 6007. Release of information regarding the status of certain investigations. Sec. 6008. Review of IRS examination selection procedures. Sec. 6009. IRS employees prohibited from using personal email accounts for official business. Sec. 6010. Moratorium on IRS conferences. Sec. 6011. Applicable standard for determinations of whether an organization is operated exclusively for the promotion of social welfare. Subtitle B—Taxpayer Protection and Service Reforms Sec. 6101. Extension of IRS authority to require truncated Social Security numbers on Form W–2. Sec. 6102. Free electronic filing. Sec. 6103. Pre-populated returns prohibited. Sec. 6104. Form 1040SR for seniors. Sec. 6105. Increased refund and credit threshold for Joint Committee on Taxation review of C corporation return. Subtitle C—Tax return due date simplification Sec. 6201. Due dates for returns of partnerships, S corporations, and C corporations. Sec. 6202. Modification of due dates by regulation. Sec. 6203. Corporations permitted statutory automatic 6-month extension of income tax returns. Subtitle D—Compliance Reforms Sec. 6301. Penalty for failure to file. Sec. 6302. Penalty for failure to file correct information returns and provide payee statements. Sec. 6303. Clarification of 6-year statute of limitations in case of overstatement of basis. Sec. 6304. Reform of rules related to qualified tax collection contracts. Sec. 6305. 100 percent continuous levy on payments to Medicare providers and

113-hr-1-ih-dtd-10

113-hr-1-ih-dtd

113-hr-1

Sec. 6203. Corporations permitted statutory automatic 6-month extension of income tax returns. Subtitle D—Compliance Reforms Sec. 6301. Penalty for failure to file. Sec. 6302. Penalty for failure to file correct information returns and provide payee statements. Sec. 6303. Clarification of 6-year statute of limitations in case of overstatement of basis. Sec. 6304. Reform of rules related to qualified tax collection contracts. Sec. 6305. 100 percent continuous levy on payments to Medicare providers and suppliers. Sec. 6306. Treatment of refundable credits for purposes of certain penalties. Title VII—Excise taxes Sec. 7001. Repeal of medical device excise tax. Sec. 7002. Modifications relating to oil spill liability trust fund. Sec. 7003. Modification relating to inland waterways trust fund financing rate. Sec. 7004. Excise tax on systemically important financial institutions. Sec. 7005. Clarification of orphan drug exception to annual fee on branded prescription pharmaceutical manufacturers and importers. Title VIII—Deadwood and technical provisions Subtitle A—Repeal of Deadwood Sec. 8001. Repeal of Puerto Rico economic activity credit. Sec. 8002. Repeal of making work pay credit. Sec. 8003. General business credit. Sec. 8004. Environmental tax. Sec. 8005. Annuities

113-hr-1-ih-dtd-11

113-hr-1-ih-dtd

113-hr-1

; certain proceeds of endowment and life insurance contracts. Sec. 8006. Unemployment compensation. Sec. 8007. Flexible spending arrangements. Sec. 8008. Certain combat zone compensation of members of the armed forces. Sec. 8009. Qualified group legal services plans. Sec. 8010. Certain reduced uniformed services retirement pay. Sec. 8011. Great plains conservation program. Sec. 8012. State legislators’ travel expenses away from home. Sec. 8013. Treble damage payments under the antitrust law. Sec. 8014. Phase-in of limitation on investment interest. Sec. 8015. Charitable, etc., contributions and gifts. Sec. 8016. Amortizable bond premium. Sec. 8017. Repeal of deduction for clean-fuel vehicles and certain refueling property. Sec. 8018. Repeal of deduction for capital costs incurred in complying with environmental protection agency sulfur regulations. Sec. 8019. Activities not engaged in for profit. Sec. 8020. Dividends received on certain preferred stock

113-hr-1-ih-dtd-12

113-hr-1-ih-dtd

113-hr-1

; and dividends paid on certain preferred stock of public utilities. Sec. 8021. Acquisitions made to evade or avoid income tax. Sec. 8022. Distributions of property. Sec. 8023. Effect on earnings and profits. Sec. 8024. Basis to corporations. Sec. 8025. Tax credit employee stock ownership plans. Sec. 8026. Employee stock purchase plans. Sec. 8027. Transition rules. Sec. 8028. Limitation on deductions for certain farming. Sec. 8029. Deductions limited to amount at risk. Sec. 8030. Passive activity losses and credits limited. Sec. 8031. Adjustments required by changes in method of accounting. Sec. 8032. Exemption from tax on corporations, certain trusts, etc. Sec. 8033. Requirements for exemption. Sec. 8034. Repeal of special treatment for religious broadcasting company. Sec. 8035. Repeal of exclusion of gain or loss from disposition of brownfield property. Sec. 8036. Accumulated taxable income. Sec. 8037. Certain provisions related to depletion. Sec. 8038. Amounts received by surviving annuitant under joint and survivor annuity contract. Sec. 8039. Income taxes of members of armed forces on death. Sec. 8040. Special rules for computing reserves. Sec. 8041. Insurance company taxable income. Sec. 8042. Capitalization of certain policy acquisition expenses. Sec. 8043. Repeal of provision on expatriation to avoid tax. Sec. 8044. Repeal of certain transition rules on income from sources without United States. Sec. 8045. Repeal of Puerto Rico and possession tax credit. Sec. 8046. Basis of property acquired from decedent. Sec. 8047. Property on which lessee has made improvements. Sec. 8048. Involuntary conversion. Sec. 8049. Property acquired during affiliation. Sec. 8050. Repeal of special holding period rules for certain commodity futures transactions. Sec. 8051. Holding period of property. Sec. 8052. Property used in the trade or business and involuntary conversions. Sec. 8053. Sale of patents. Sec. 8054. Gain from disposition of farmland. Sec. 8055. Transition rules related to the treatment of amounts received on retirement or sale or exchange of debt instruments. Sec. 8056. Certain rules with respect to debt instruments issued before July 2, 1982. Sec. 8057. Certain rules with respect to stripped bonds purchased before July 2, 1982. Sec. 8058. Amount and method of adjustment. Sec. 8059. Old-age, survivors, and disability insurance. Sec. 8060. Hospital insurance. Sec. 8061. Ministers, members of religious orders, and christian science practitioners. Sec. 8062. Affiliated group defined. Sec. 8063. Credit for state death taxes. Sec. 8064. Family-owned business interest. Sec. 8065. Property within the united states. Sec. 8066. Repeal of deadwood provisions relating to employment taxes. Sec. 8067. Luxury passenger automobiles. Sec. 8068. Transportation by air. Sec. 8069. Taxes on failure to distribute income. Sec. 8070. Taxes on taxable expenditures. Sec. 8071. Definitions and special rules. Sec. 8072. Returns. Sec. 8073. Information returns. Sec. 8074. Abatements. Sec. 8075. Failure by corporation to pay estimated income tax. Sec. 8076. Repeal of 2008 recovery rebates. Sec. 8077. Repeal of advance payment of portion of increased child credit for 2003. Sec. 8078. Repeal of provisions related to COBRA premium assistance. Sec. 8079. Retirement. Sec. 8080. Annuities to surviving spouses and dependent children of judges. Sec. 8081. Merchant marine capital construction funds. Sec. 8082. Valuation tables. Sec. 8083. Definition of employee. Sec. 8084. Effective date. Subtitle B—Conforming Amendments Related to Multiple Sections Sec. 8101. Conforming amendments related to multiple sections. I Tax Reform for Individuals A Individual income tax rate reform 1001. Simplification of individual income tax rates (a) In general Section 1 is amended to read as follows: 1. Tax imposed (a) In general There is hereby imposed on the income of every individual a tax equal to the sum of— (1) 10 percent bracket 10 percent of so much of the taxable income as does not exceed the 25-percent bracket threshold amount, (2) 25 percent bracket 25 percent of so

113-hr-1-ih-dtd-13

113-hr-1-ih-dtd

113-hr-1

amendments related to multiple sections. I Tax Reform for Individuals A Individual income tax rate reform 1001. Simplification of individual income tax rates (a) In general Section 1 is amended to read as follows: 1. Tax imposed (a) In general There is hereby imposed on the income of every individual a tax equal to the sum of— (1) 10 percent bracket 10 percent of so much of the taxable income as does not exceed the 25-percent bracket threshold amount, (2) 25 percent bracket 25 percent of so much of the taxable income as exceeds the 25-percent bracket threshold amount, plus (3) 35 percent bracket 10 percent of so much of the modified adjusted gross income (as defined in section 2) as exceeds the 35-percent bracket threshold amount. (b) Bracket threshold amounts For purposes of this section— (1) 25-percent bracket threshold amount The term 25-percent bracket threshold amount means— (A) in the case of a joint return or surviving spouse, $71,200, (B) in the case of any other individual (other than an estate or trust), one-half of the dollar amount in effect under subparagraph (A), and (C) in the case of an estate or trust, zero. (2) 35-percent bracket threshold amount The term 35-percent bracket threshold amount means— (A) in the case of a joint return or surviving spouse, $450,000, (B) in the case of any other individual (other than an estate or trust), $400,000, and (C) in the case of an estate or trust, $12,000. (c) Inflation adjustment (1) In general In the case of any taxable year beginning after 2014, each dollar amount in subsections (b)(1)(A), (b)(2)(A), (b)(2)(B), (b)(2)(C), (e)(3)(A), and (e)(3)(B) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under this subsection for the calendar year in which the taxable year begins. 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. (2) Cost-of-living adjustment For purposes of this subsection— (A) In general The cost-of-living adjustment for any calendar year is the percentage (if any) by which— (i) the C-CPI-U for the preceding calendar year, exceeds (ii) the normalized CPI for calendar year 2012. (B) Special rule for adjustments with a base year after 2012 For purposes of any provision which provides for the substitution of a year after 2012 for 2012 in subparagraph (A)(ii), subparagraph (A) shall be applied by substituting C-CPI-U for normalized CPI in clause (ii). (3) Normalized CPI For purposes of this subsection, the normalized CPI for any calendar year is the product of— (A) the CPI for such calendar year, multiplied by (B) the C-CPI-U transition multiple. (4) C-CPI-U transition multiple For purposes of this subsection, the term C-CPI-U transition multiple means the amount obtained by dividing— (A) the C-CPI-U for calendar year 2013, by (B) the CPI for calendar year 2013. (5) C-CPI-U For purposes of this subsection— (A) In general The term C-CPI-U means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor). The values of the Chained Consumer Price Index for All Urban Consumers taken into account for purposes of determining the cost-of-living adjustment for any calendar year under this subsection shall be the latest values so published as of the date on which such Bureau publishes the initial value of the Chained Consumer Price Index for All Urban Consumers for the month of August for the preceding calendar year. (B) Determination for calendar year The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year. (6) CPI For purposes of this subsection— (A) In general The term Consumer Price Index means the last Consumer Price Index for All Urban Consumers published by the Department of Labor. For purposes of the preceding sentence, the revision of the Consumer Price Index which is most consistent with the Consumer Price Index for

113-hr-1-ih-dtd-14

113-hr-1-ih-dtd

113-hr-1

year. (B) Determination for calendar year The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year. (6) CPI For purposes of this subsection— (A) In general The term Consumer Price Index means the last Consumer Price Index for All Urban Consumers published by the Department of Labor. For purposes of the preceding sentence, the revision of the Consumer Price Index which is most consistent with the Consumer Price Index for calendar year 1986 shall be used. (B) Determination for calendar year The CPI for any calendar year is the average of the Consumer Price Index as of the close of the 12-month period ending on August 31 of such calendar year. (d) Special rules for certain children with unearned income (1) In general In the case of any child to whom this subsection applies for any taxable year— (A) the 25-percent bracket threshold amount shall not be more than the taxable income of such child for the taxable year reduced by the net unearned income of such child, and (B) the 35-percent bracket threshold amount shall not be more than the sum of— (i) the taxable income of such child for the taxable year reduced by the net unearned income of such child, plus (ii) the dollar amount in effect under subsection (b)(2)(C) for the taxable year. (2) Child to whom subsection applies This subsection shall apply to any child for any taxable year if— (A) such child— (i) has not attained age 18 before the close of the taxable year, or (ii) has attained age 18 before the close of the taxable year and is described in paragraph (3), (B) either parent of such child is alive at the close of the taxable year, and (C) such child does not file a joint return for the taxable year. (3) Certain children whose earned income does not exceed one-half of individual’s support A child is described in this paragraph if— (A) such child— (i) has not attained age 19 before the close of the taxable year, or (ii) is a student (within the meaning of section 7705(f)(2)) who has not attained age 24 before the close of the taxable year, and (B) such child’s earned income (as defined in section 911(d)(2)) for such taxable year does not exceed one-half of the amount of the individual’s support (within the meaning of section 7705(c)(1)(D) after the application of section 7705(f)(5) (without regard to subparagraph (A) thereof)) for such taxable year. (4) Net unearned income For purposes of this subsection— (A) In general The term net unearned income means the excess of— (i) the portion of the adjusted gross income for the taxable year which is not attributable to earned income (as defined in section 911(d)(2)), over (ii) the sum of— (I) the amount in effect for the taxable year under section 63(c)(4)(A) (relating to limitation on standard deduction in the case of certain dependents), plus (II) the greater of the amount described in subclause (I) or, if the child itemizes his deductions for the taxable year, the amount of the itemized deductions allowed by this chapter for the taxable year which are directly connected with the production of the portion of adjusted gross income referred to in clause (i). (B) Limitation based on taxable income The amount of the net unearned income for any taxable year shall not exceed the individual’s taxable income for such taxable year. (e) Phaseout of 10-Percent rate (1) In general The amount of tax imposed by this section (determined without regard to this subsection) shall be increased by 5 percent of the excess (if any) of— (A) modified adjusted gross income, over (B) the applicable dollar amount. (2) Limitation The increase determined under paragraph (1) with respect to any taxpayer for any taxable year shall not exceed 15 percent of the lesser of— (A) the taxpayer’s taxable income for such taxable year, or (B) the 25-percent bracket threshold amount in effect with respect to the taxpayer for such taxable year. (3) Applicable dollar amount For purposes of this subsection, the term applicable dollar amount means— (A) in the case of a joint return

113-hr-1-ih-dtd-15

113-hr-1-ih-dtd

113-hr-1

gross income, over (B) the applicable dollar amount. (2) Limitation The increase determined under paragraph (1) with respect to any taxpayer for any taxable year shall not exceed 15 percent of the lesser of— (A) the taxpayer’s taxable income for such taxable year, or (B) the 25-percent bracket threshold amount in effect with respect to the taxpayer for such taxable year. (3) Applicable dollar amount For purposes of this subsection, the term applicable dollar amount means— (A) in the case of a joint return or a surviving spouse, $300,000, (B) in the case of any other individual, $250,000. (4) Estates and trusts Paragraph (1) shall not apply in the case of an estate or trust. (f) Determination of highest rate For purposes of any provision of law which refers to the highest rate of tax specified in this section (or any subsection of this section), such highest rate shall be treated as being 35 percent. . (b) Modified adjusted gross income Section 2 is amended by striking subsection (b), by redesignating subsections (c), (d), and (e), as subsections (d), (e), and (f), respectively, and by inserting after subsection (a) the following new subsections: (b) Modified adjusted gross income For purposes of section 1— (1) In general The term modified adjusted gross income means adjusted gross income— (A) increased by— (i) any amount excluded from gross income under sections 911, 931, and 933, (ii) the excess (if any) of— (I) amounts of interest received or accrued by the taxpayer during the taxable year which are exempt from tax, over (II) amounts disallowed as a deduction by reason of section 163(d)(1)(A) or 171(a)(2), (iii) any exclusion from gross income with respect to the cost described in section 6051(a)(14) (without regard to subparagraphs (A) and (B) thereof), (iv) any deduction allowable under section 162(l) (relating to special rules for health insurance costs of self-employed individuals), (v) any annual addition (as defined in section 415(c)(2)) to a defined contribution plan which is not includible in, or which is deductible from, the gross income of the individual for the taxable year, (vi) any deduction allowable under section 223, and (vii) the excess (if any) of— (I) the social security benefits of the individual for the taxable year (as defined in section 86(d)), over (II) the amount included in the gross income of such individual for such taxable year under section 86, and (B) decreased by— (i) any deduction allowed under section 170 (and in the case of an estate or trust, any deduction allowed under section 642(c)), and (ii) qualified domestic manufacturing income. (2) Determination of adjusted gross income in case of estates and trusts For purposes of this subsection, the adjusted gross income of an estate or trust shall be computed in the same manner as in the case of an individual, except that— (A) the deductions for costs which are paid or incurred in connection with the administration of the estate or trust and which would not have been incurred if the property were not held in such trust or estate, and (B) the deductions allowable under sections 642(b), 651, and 661, shall be treated as allowable in arriving at adjusted gross income. Under regulations, appropriate adjustments shall be made in the application of part I of subchapter J of this chapter to take into account the application of this paragraph. (c) Qualified domestic manufacturing income (1) In general For purposes of subsection (b), the term qualified domestic manufacturing income for any taxable year means an amount equal to the excess (if any) of— (A) the taxpayer’s domestic manufacturing gross receipts for such taxable year, over (B) the sum of— (i) the cost of goods sold that are allocable to such receipts, and (ii) other expenses, losses, or deductions, which are properly allocable to such receipts. (2) Allocation method The Secretary shall prescribe rules for the proper allocation of items described in paragraph (1) for purposes of determining qualified domestic manufacturing income. Such rules shall provide for the proper allocation of

113-hr-1-ih-dtd-16

113-hr-1-ih-dtd

113-hr-1

any) of— (A) the taxpayer’s domestic manufacturing gross receipts for such taxable year, over (B) the sum of— (i) the cost of goods sold that are allocable to such receipts, and (ii) other expenses, losses, or deductions, which are properly allocable to such receipts. (2) Allocation method The Secretary shall prescribe rules for the proper allocation of items described in paragraph (1) for purposes of determining qualified domestic manufacturing income. Such rules shall provide for the proper allocation of items whether or not such items are directly allocable to domestic manufacturing gross receipts. (3) Special rules for determining costs (A) In general For purposes of determining costs under clause (i) of paragraph (1)(B), any item or service brought into the United States shall be treated as acquired by purchase, and its cost shall be treated as not less than its value immediately after it entered the United States. A similar rule shall apply in determining the adjusted basis of leased or rented property where the lease or rental gives rise to domestic manufacturing gross receipts. (B) Exports for further manufacture In the case of any property described in subparagraph (A) that had been exported by the taxpayer for further manufacture, the increase in cost or adjusted basis under subparagraph (A) shall not exceed the difference between the value of the property when exported and the value of the property when brought back into the United States after the further manufacture. (4) Domestic manufacturing gross receipts For purposes of this subsection— (A) In general The term domestic manufacturing gross receipts means the gross receipts of the taxpayer which are derived from— (i) any lease, rental, license, sale, exchange, or other disposition of tangible personal property which was manufactured, produced, grown, or extracted by the taxpayer in whole or in significant part within the United States, or (ii) in the case of a taxpayer engaged in the active conduct of a construction trade or business, construction of real property performed in the United States by the taxpayer in the ordinary course of such trade or business if such real property is placed in service after December 31, 2014. (B) Exceptions Such term shall not include gross receipts of the taxpayer which are derived from— (i) the sale of food and beverages prepared by the taxpayer at a retail establishment, (ii) the transmission or distribution of electricity, natural gas, or potable water, and (iii) the lease, rental, license, sale, exchange, or other disposition of land. (C) Special rule for certain government contracts Gross receipts derived from the manufacture or production of any property described in subparagraph (A)(i) shall be treated as meeting the requirements of subparagraph (A)(i) if— (i) such property is manufactured or produced by the taxpayer pursuant to a contract with the Federal Government, and (ii) the Federal Acquisition Regulation requires that title or risk of loss with respect to such property be transferred to the Federal Government before the manufacture or production of such property is complete. (D) Treatment of activities in Puerto Rico In the case of any taxpayer with gross receipts for any taxable year from sources within the Commonwealth of Puerto Rico, if all of such receipts are taxable under section 1 for such taxable year, then this paragraph shall be applied by treating each reference in subparagraph (A) to the United States as including the Commonwealth of Puerto Rico. (E) Tangible personal property The term tangible personal property shall not include computer software or any property described in paragraph (3) or (4) of section 168(f). (F) Related persons (i) In general The term domestic manufacturing gross receipts shall not include any gross receipts of the taxpayer derived from property leased, licensed, or rented by the taxpayer for use by any related person. (ii) Related person For purposes of clause (i), a person shall be treated as related to another person if such persons are treated as a single employer

113-hr-1-ih-dtd-17

113-hr-1-ih-dtd

113-hr-1

personal property shall not include computer software or any property described in paragraph (3) or (4) of section 168(f). (F) Related persons (i) In general The term domestic manufacturing gross receipts shall not include any gross receipts of the taxpayer derived from property leased, licensed, or rented by the taxpayer for use by any related person. (ii) Related person For purposes of clause (i), a person shall be treated as related to another person if such persons are treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414, except that determinations under subsections (a) and (b) of section 52 shall be made without regard to section 1563(b). (5) Certain income not qualified (A) Net earnings from self employment Domestic manufacturing gross receipts shall not include any amount which is properly allocable to the taxpayer’s net earnings from self employment (determined after any reduction provided under section 1402(m)). (B) Certain accounting method adjustments Domestic manufacturing gross receipts shall not include any amount attributable to— (i) a qualified change in method of accounting (as defined in section 3301(d)(2) of the Tax Reform Act of 2014 ), or (ii) any other change in method of accounting which is required by the amendments made by such Act. (6) Application of section to pass-through entities (A) Partnerships and s corporations Except as provided in subparagraph (B), in the case of a partnership or S corporation, each partner or shareholder shall take into account such person’s allocable share of each item described in subparagraph (A) or (B) of paragraph (1) (determined without regard to whether the items described in such subparagraph (A) exceed the items described in such subparagraph (B)). (B) Publicly traded partnerships In the case of a publicly traded partnership described in section 7704(c), each partner shall not take into account any allocable share of any item referred to in subparagraph (A). (C) Trusts and estates In the case of a trust or estate, the items referred to in subparagraph (A) (as determined therein) shall be apportioned between the beneficiaries and the fiduciary (and among the beneficiaries) under regulations prescribed by the Secretary. (7) 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— (A) which prevent more than 1 taxpayer from taking into account the same qualified domestic manufacturing income, and (B) which require or restrict the allocation of items under paragraph (6) and require such reporting for purposes of carrying out such paragraph as the Secretary determines appropriate. (8) Phase-in of exclusion In the case of any taxable year beginning before January 1, 2017, the term qualified domestic manufacturing income shall be an amount equal to the product of the qualified domestic manufacturing income determined without regard to this paragraph, multiplied by— (A) in the case of any taxable year beginning in 2015, 33 percent, and (B) in the case of any taxable year beginning in 2016, 67 percent. . (c) Application of section 15 (1) In general Subsection (a) of section 15 is amended by striking this chapter and inserting section 11 . (2) Conforming amendments (A) Section 15 is amended by striking subsections (d) and (f) and by redesignating subsection (e) as subsection (d). (B) Section 15(d), as redesignated by subparagraph (A), is amended by striking section 1 or 11(b) and inserting section 11(b) . (C) Subchapter A of chapter 1 is amended— (i) by redesignating section 12 as section 13, (ii) by redesignating section 15 (as amended by this subsection) as section 12 and moving such section from part III of such subchapter to after section 11 in part II of such subchapter, (iii) by striking part III, and (iv) by amending the table of sections for part II of such subchapter by redesignating the item relating to section 12 as an item relating to section 13 and by inserting

113-hr-1-ih-dtd-18

113-hr-1-ih-dtd

113-hr-1

and inserting section 11(b) . (C) Subchapter A of chapter 1 is amended— (i) by redesignating section 12 as section 13, (ii) by redesignating section 15 (as amended by this subsection) as section 12 and moving such section from part III of such subchapter to after section 11 in part II of such subchapter, (iii) by striking part III, and (iv) by amending the table of sections for part II of such subchapter by redesignating the item relating to section 12 as an item relating to section 13 and by inserting after the item relating to section 11 the following new item: Sec. 12. Effect of changes. . (D) Section 6013(c) is amended by striking sections 15, 443, and 7851(a)(1)(A) and inserting sections 443 and 7851(a)(1)(A) . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2014. 1002. Deduction for adjusted net capital gain (a) In general Part VI of subchapter B of chapter 1, as amended by section 3105, is amended by inserting after section 168 the following new section: 169. Adjusted net capital gain (a) In general If for any taxable year a taxpayer other than a corporation has an adjusted net capital gain, 40 percent of the amount of the adjusted net capital gain shall be allowed as a deduction from gross income. (b) Adjusted net capital gain For purposes of this section, the term adjusted net capital gain means the sum of— (1) net capital gain reduced (but not below zero) by the net collectibles gain, plus (2) qualified dividend income. (c) Net capital gain reduced by amounts taken into account as investment income For purposes of this section, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer takes into account as investment income under section 163(d)(4)(B)(iii). (d) Net collectibles gain For purposes of this section— (1) In general The term net collectibles gain means the excess (if any) of— (A) collectibles gain, over (B) collectibles loss. (2) Collectibles gain and loss The terms collectibles gain and collectibles loss mean gain or loss (respectively) from the sale or exchange of a collectible (as defined in section 408(m) without regard to paragraph (3) thereof) which is a capital asset held for more than 1 year but only to the extent such gain is taken into account in computing gross income and such loss is taken into account in computing taxable income. (3) Partnerships, etc For purposes of paragraph (2), any gain from the sale of an interest in a partnership, S corporation, or trust which is attributable to unrealized appreciation in the value of collectibles shall be treated as gain from the sale or exchange of a collectible. Rules similar to the rules of section 751 shall apply for purposes of the preceding sentence. (e) Qualified dividend income For purposes of this section— (1) In general The term qualified dividend income means dividends received during the taxable year from— (A) domestic corporations, and (B) qualified foreign corporations. (2) Certain dividends excluded Such term shall not include— (A) any dividend from a corporation which for the taxable year of the corporation in which the distribution is made, or the preceding taxable year, is a corporation exempt from tax under section 501 or 521, (B) any amount allowed as a deduction under section 591 (relating to deduction for dividends paid by mutual savings banks, etc.), and (C) any dividend described in section 404(k). (3) Coordination with section 246(c) Such term shall not include any dividend on any share of stock— (A) with respect to which the holding period requirements of section 246(c) are not met (determined without regard to paragraph (5) of section 246(c) and by substituting in section 246(c) 60 days for 45 days each place it appears and by substituting 121-day period for 91-day period ), or (B) to the extent that the taxpayer is under an obligation (whether pursuant to a short sale or otherwise) to make related payments with respect to positions in substantially similar or related property. (4) Qualified foreign

113-hr-1-ih-dtd-19

113-hr-1-ih-dtd

113-hr-1

with respect to which the holding period requirements of section 246(c) are not met (determined without regard to paragraph (5) of section 246(c) and by substituting in section 246(c) 60 days for 45 days each place it appears and by substituting 121-day period for 91-day period ), or (B) to the extent that the taxpayer is under an obligation (whether pursuant to a short sale or otherwise) to make related payments with respect to positions in substantially similar or related property. (4) Qualified foreign corporations (A) In general Except as otherwise provided in this subparagraph, the term qualified foreign corporation means any foreign corporation if— (i) such corporation is incorporated in a possession of the United States, or (ii) such corporation is eligible as a qualified resident for all of the benefits provided under a comprehensive income tax treaty with the United States which the Secretary determines is satisfactory for purposes of this paragraph and which includes an exchange of information program. (B) Dividends on stock readily tradable on United States securities market A foreign corporation not otherwise treated as a qualified foreign corporation under subparagraph (A) shall be so treated with respect to any dividend paid by such corporation if the stock with respect to which such dividend is paid is readily tradable on an established securities market in the United States. (C) Exclusion of dividends of certain foreign corporations The term qualified foreign corporation shall not include any foreign corporation which for the taxable year of the corporation in which the dividend was paid, or the preceding taxable year, is a passive foreign investment company (as defined in section 1297). (5) Treatment of dividends from regulated investment companies and real estate investment trusts A dividend received from a regulated investment company or a real estate investment trust shall be subject to the limitations prescribed in sections 854 and 857. . (b) Deduction allowed whether or not individual itemizes deductions Section 62(a) is amended by inserting after paragraph (7) the following new paragraph: (8) Adjusted net capital gain The deduction allowed by section 169. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2014. 1003. Conforming amendments related to simplification of individual income tax rates (a) Amendments related to modification of inflation adjustment (1) Section 25B(b)(3)(B) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2005 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 2005 for calendar year 2012 in clause (ii) thereof . (2) Subclause (II) of section 36B(b)(3)(A)(ii) is amended by striking consumer price index and inserting C-CPI-U (as defined in section 1(c)) . (3) Section 41(e)(5)(C) is amended to read as follows: (C) Cost-of-living adjustment defined (i) In general The cost-of-living adjustment for any calendar year is the cost-of-living adjustment for such calendar year determined under section 1(c)(2)(A), by substituting calendar year 1987 for calendar year 2012 in clause (ii) thereof. (ii) Special rule where base period ends in a calendar year other than 1983 or 1984 If the base period of any taxpayer does not end in 1983 or 1984, clause (i) shall be applied by substituting the calendar year in which such base period ends for 1987. . (4) Section 125(i)(2) is amended— (A) by striking section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 2012 for calendar year 1992 in subparagraph (B) thereof in subparagraph (B) and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins , and (B) by striking $50 both places it appears in the last sentence and inserting $100 . (5) Section 137(f) is amended— (A) by striking section 1(f)(3) for the

113-hr-1-ih-dtd-20

113-hr-1-ih-dtd

113-hr-1

such base period ends for 1987. . (4) Section 125(i)(2) is amended— (A) by striking section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 2012 for calendar year 1992 in subparagraph (B) thereof in subparagraph (B) and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins , and (B) by striking $50 both places it appears in the last sentence and inserting $100 . (5) Section 137(f) is amended— (A) by striking section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2001 for calendar year 1992 in subparagraph (B) thereof in paragraph (2) and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 2001 for calendar year 2012 in clause (ii) thereof , and (B) in the last sentence thereof— (i) by striking $10 the first place it appears and inserting $100 , and (ii) by striking nearest multiple of $10 and inserting next lowest multiple of $100 . (6) Section 162(o)(3) is amended by inserting as in effect before enactment of the Tax Reform Act of 2014 after section 1(f)(5) . (7) Section 220(g)(2) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 1997 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 1997 for calendar year 2012 in clause (ii) thereof . (8) Section 223(g)(1) is amended by striking all that follows subparagraph (A) and inserting the following: (B) the cost-of-living adjustment determined under section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined— (i) by substituting for calendar year 2012 in clause (ii) thereof— (I) except as provided in clause (ii), calendar year 1997 , and (II) in the case of each dollar amount in subsection (c)(2)(A), calendar year 2003 , and (ii) by substituting March 31 for August 31 in paragraphs (5)(B) and (6)(B) of section 1(c). The Secretary shall publish the dollar amounts as adjusted under this subsection for taxable years beginning in any calendar year no later than June 1 of the preceding calendar year. . (9) Section 430(c)(7)(D)(vii)(II) is amended by striking section 1(f)(3) for the calendar year, determined by substituting calendar year 2009 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year, determined by substituting calendar year 2009 for calendar year 2012 in clause (ii) thereof . (10) Section 512(d)(2)(B) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins, by substituting calendar year 1994 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 1994 for calendar year 2012 in clause (ii) thereof . (11) Section 513(h)(2)(C)(ii) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 1987 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 1987 for calendar year 2012 in clause (ii) thereof . (12) Section 877A(a)(3)(B)(i)(II) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins, by substituting calendar year 2007 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 2007 for calendar year 2012 in clause (ii) thereof . (13) Section 911(b)(2)(D)(ii)(II) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2004 for 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in

113-hr-1-ih-dtd-21

113-hr-1-ih-dtd

113-hr-1

calendar year 2007 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 2007 for calendar year 2012 in clause (ii) thereof . (13) Section 911(b)(2)(D)(ii)(II) is amended by striking section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2004 for 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 2004 for calendar year 2012 in clause (ii) thereof . (14) Section 1274A(d)(2) is amended to read as follows: (2) Inflation adjustment (A) In general In the case of any debt instrument arising out of a sale or exchange during any calendar year after 2014, each adjusted dollar amount shall be increased by an amount equal to— (i) such adjusted dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 2013 for calendar year 2012 in clause (ii) thereof. (B) Adjusted dollar amounts For purposes of this paragraph, the term adjusted dollar amount means the dollar amounts in subsections (b) and (c), in each case as in effect for calendar year 2014. (C) Rounding Any increase under subparagraph (A) shall be rounded to the nearest multiple of $100. . (15) Section 2010(c)(3)(B)(ii) is amended by striking section 1(f)(3) for such calendar year by substituting calendar year 2010 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 2010 for calendar year 2012 in clause (ii) thereof . (16) Section 2032A(a)(3)(B) is amended by striking section 1(f)(3) for such calendar year by substituting calendar year 1997 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 1997 for calendar year 2012 in clause (ii) thereof . (17) Section 2503(b)(2)(B) is amended by striking section 1(f)(3) for such calendar year by substituting calendar year 1997 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year, determined by substituting calendar year 1997 for calendar year 2012 in clause (ii) thereof . (18) Section 4161(b)(2)(C)(i)(II) is amended by striking section 1(f)(3) for such calendar year, determined by substituting 2004 for 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 2004 for calendar year 2012 in clause (ii) thereof . (19) Section 4261(e)(4)(A)(ii) is amended by striking section 1(f)(3) for such calendar year by substituting the year before the last nonindexed year for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for such calendar year, determined by substituting the year before the last nonindexed year for calendar year 2012 in clause (ii) thereof . (20) Section 4980I(b)(3)(C)(v)(II) is amended (A) by striking section 1(f)(3) and inserting section 1(c)(2)(A) , (B) by striking subparagraph (B) and inserting clause (ii) , and (C) by striking 1992 and inserting 2012 . (21) Section 5000A(c)(3)(D)(ii) is amended— (A) by striking section 1(f)(3) and inserting section 1(c)(2)(A) , (B) by striking subparagraph (B) and inserting clause (ii) , and (C) by striking 1992 and inserting 2012 . (22) Section 6039F(d) is amended by striking section 1(f)(3), except that subparagraph (B) thereof and inserting section 1(c)(2)(A), except that clause (ii) thereof . (23) Section 6323(i)(4)(B) is amended by striking section 1(f)(3) for the calendar year, determined by substituting calendar year 1996 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year, determined by substituting calendar year 1996 for calendar year 2012 in clause (ii) thereof . (24) Section 6334(g)(1)(B) is amended by

113-hr-1-ih-dtd-22

113-hr-1-ih-dtd

113-hr-1

by striking section 1(f)(3), except that subparagraph (B) thereof and inserting section 1(c)(2)(A), except that clause (ii) thereof . (23) Section 6323(i)(4)(B) is amended by striking section 1(f)(3) for the calendar year, determined by substituting calendar year 1996 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for the calendar year, determined by substituting calendar year 1996 for calendar year 2012 in clause (ii) thereof . (24) Section 6334(g)(1)(B) is amended by striking section 1(f)(3) for such calendar year, by substituting calendar year 1998 for calendar year 1992 in subparagraph (B) thereof and inserting section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 1999 for calendar year 2012 in clause (ii) thereof . (25) Section 6721(f)(1) is amended— (A) by striking section 1(f)(3) and inserting section 1(c)(2)(A) , (B) by striking subparagraph (B) and inserting clause (ii) , and (C) by striking 1992 and inserting 2012 . (26) Section 6722(f)(1) is amended— (A) by striking section 1(f)(3) and inserting section 1(c)(2)(A) , (B) by striking subparagraph (B) and inserting clause (ii) , and (C) by striking 1992 and inserting 2012 . (27) Section 7430(c)(1) is amended by striking section 1(f)(3) for such calendar year, by substituting calendar year 1995 for calendar year 1992 in subparagraph (B) thereof in the flush text at the end and inserting section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 1995 for calendar year 2012 in clause (ii) thereof . (28) Section 7872(g)(5) is amended to read as follows: (5) Inflation adjustment (A) In general In the case of any loan made during any calendar year after 2014 to which paragraph (1) applies, the adjusted dollar amount shall be increased by an amount equal to— (i) such adjusted dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 2013 for calendar year 2012 in clause (ii) thereof. (B) Adjusted dollar amount For purposes of this paragraph, the term adjusted dollar amount means the dollar amount in paragraph (2) as in effect for calendar year 2014. (C) Rounding Any increase under subparagraph (A) shall be rounded to the nearest multiple of $100. . (b) Amendments related to deduction for adjusted net capital gain (1) Section 163(d)(4)(B) is amended by striking section 1(h)(11)(B) and inserting section 169(e) . (2) Section 172(d)(2)(B) is amended by inserting the deduction allowable under section 169 and before the exclusion . (3) Section 301(f)(4) is amended by striking section 1(h)(11) and inserting section 169(e) . (4) Section 306(a)(1)(D) is amended by striking section 1(h)(11) and inserting section 169(e) . (5) The last sentence of section 453A(c)(3) is amended by striking capital gain and all that follows and inserting capital gain, the deduction under section 169 shall be taken into account. . (6) Sections 531 and 541 are each amended by striking 20 percent and inserting 21 percent . (7) Section 584(c) is amended by striking and to which section 1(h)(11) applies in the last sentence and inserting which is qualified dividend income (as defined in section 169(e)) in the hands of such common trust fund . (8) Section 641(c)(2)(C) (prior to redesignation by title II) is amended by adding at the end the following new clause: (v) The deduction allowed by section 169. . (9) The first sentence of section 642(c)(4) is amended by striking consists of and all that follows and inserting consists of long-term capital gain or gain described in section 1202(a), proper adjustments shall be made for any deduction allowable to the trust or estate under section 169 and for any exclusion allowable under section 1202. . (10) The last sentence of section 643(a)(3) is amended to read as follows: The deduction under section 169 and the exclusion under section 1202 shall not be taken into account. . (11) Section 691(c)(4) is amended by striking 1(h) and inserting 169 . (12) Section 702(a)(5)

113-hr-1-ih-dtd-23

113-hr-1-ih-dtd

113-hr-1

inserting consists of long-term capital gain or gain described in section 1202(a), proper adjustments shall be made for any deduction allowable to the trust or estate under section 169 and for any exclusion allowable under section 1202. . (10) The last sentence of section 643(a)(3) is amended to read as follows: The deduction under section 169 and the exclusion under section 1202 shall not be taken into account. . (11) Section 691(c)(4) is amended by striking 1(h) and inserting 169 . (12) Section 702(a)(5) is amended by striking section 1(h)(11) and inserting section 169 . (13) Section 854 is amended— (A) by striking section 1(h)(11) (relating to maximum rate of tax on dividends) in subsection (a) and inserting section 169 (relating to adjusted net capital gain) , (B) by striking Maximum rate under section 1(h) in the heading of subsection (b)(1)(B) and inserting Determination of adjusted net capital gain , and (C) by striking section 1(h)(11)(B) in subsection (b)(4) and inserting section 169(e) . (14) Section 857(c)(2) is amended— (A) by striking section 1(h)(11)(B) in subparagraph (D) and inserting section 169(e) , and (B) by striking Section 1(h)(11) in the heading and inserting Section 169(e) . (15) Section 904(b) is amended— (A) by amending paragraph (2) to read as follows: (2) Capital gains For purposes of this section, taxable income from sources outside the United States shall include gain from the sale or exchange of capital assets (including gain so treated under section 1231) only to the extent of the lesser of— (A) capital gain net income from sources without the United States, or (B) capital gain net income. , and (B) by striking paragraph (3). (16) Section 1260(a) is amended by striking long-term capital gain the first place such term appears and all that follows and inserting long-term capital gain, such gain shall be treated as ordinary income to the extent such gain exceeds the net underlying long-term capital gain. . (17) Section 1411(c)(1)(B) is amended by inserting (other than section 169) after this subtitle . (18) Section 4985(a)(1) is amended by striking the rate of tax specified in section 1(h)(1)(C) and inserting 21 percent . (19) Section 7518(g)(6)(A) is amended by striking all that follows clause (i) and inserting the following: (ii) by increasing the tax imposed by chapter 1 by the product of the amount of such withdrawal, multiplied by— (I) in the case of a taxpayer other than a corporation, 60 percent of the highest rate of tax specified in section 1, and (II) in the case of a corporation, the highest rate of tax specified in section 11. . (20) Section 53511(f) of title 46, United States Code, is amended by— (A) by amending paragraph (1)(B) to read as follows: (B) increasing the tax imposed by chapter 1 of such Code by the product of the amount of such withdrawal, multiplied by— (i) in the case of a taxpayer other than a corporation, the highest rate of tax specified in section 1 (60 percent of such highest rate in the case of so much of such withdrawal as is made from the capital gain account), and (ii) in the case of a corporation, the highest rate of tax specified in section 11. , and (B) by striking paragraph (2) and by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively. (21) The table of sections for part VI of subchapter B of chapter 1 is amended by inserting after the item relating to section 168 the following new item: Sec. 169. Adjusted net capital gain. . (c) Other conforming amendments (1) Section 25B(b)(2) is amended by striking In the case of— and all that follows through any taxpayer not described in paragraph (1) or subparagraph (A), and inserting In the case of any taxpayer not described in paragraph (1), . (2) Section 36B(b)(3)(B)(ii)(I)(aa) is amended to read as follows: (aa) who is described in section 1(b)(1)(B) and who does not have any dependents for the taxable year, . (3) Section 486B(b)(1) is amended— (A) by striking maximum rate in effect and inserting highest rate specified , and (B) by striking section 1(e) and inserting section 1 . (4)

113-hr-1-ih-dtd-24

113-hr-1-ih-dtd

113-hr-1

that follows through any taxpayer not described in paragraph (1) or subparagraph (A), and inserting In the case of any taxpayer not described in paragraph (1), . (2) Section 36B(b)(3)(B)(ii)(I)(aa) is amended to read as follows: (aa) who is described in section 1(b)(1)(B) and who does not have any dependents for the taxable year, . (3) Section 486B(b)(1) is amended— (A) by striking maximum rate in effect and inserting highest rate specified , and (B) by striking section 1(e) and inserting section 1 . (4) Section 511(b)(1) is amended to read as follows: (1) Imposition of tax There is hereby imposed for each taxable year on the unrelated business taxable income of every trust described in paragraph (2) a tax computed as provided in section 1. In making such computation for purposes of this section, the terms taxable income and modified adjusted gross income as used in section 1 shall both be read as unrelated business taxable income as defined in section 512. . (5) Section 641(a) is amended by striking section 1(e) shall apply to the taxable income and inserting section 1 shall apply to the income . (6) Section 641(c)(2)(A) is amended to read as follows: (A) The dollar amount in effect under section 1(b)(2)(C) shall be treated as being zero. . (7) Section 646(b) is amended to read as follows: (b) Taxation of income of trust Except as provided in subsection (f)(1)(B)(ii), there is hereby imposed on the taxable income of an electing Settlement Trust a tax at the rate specified in section 1(a)(1). Such tax shall be in lieu of the income tax otherwise imposed by this chapter on such income. . (8) Section 685(c) is amended by striking Section 1(e) and inserting Section 1 . (9) Section 1398(c) is amended by striking paragraphs (1) and (2), by redesignating paragraph (3) as paragraph (2), and by inserting before paragraph (2) as so redesignated the following new paragraph: (1) Computation and payment of tax Except as otherwise provided in this section or part I of subchapter A, the taxable income and modified adjusted gross income of the estate shall be computed in the same manner as for an individual. The tax shall be computed under section 1 and shall be paid by the trustee. . (10) Section 3402(p)(1)(B) is amended by striking any percentage applicable to any of the 3 lowest income brackets in the table under section 1(c), and inserting 10 percent, 25 percent, 35 percent, . (11) Section 3402(q)(1) is amended by striking the third lowest rate of tax applicable under section 1(c) and inserting the highest rate of tax specified in section 1 . (12) Section 3402(r)(3) is amended by striking the amount of tax which would be imposed by section 1(c) (determined without regard to any rate of tax in excess of the fourth lowest rate of tax applicable under section 1(c)) on an amount of taxable income equal to and inserting an amount equal to the product of the highest rate of tax specified in section 1 multiplied by . (13) Section 3406(a)(1) is amended by striking the fourth lowest rate of tax applicable under section 1(c) and inserting the highest rate of tax specified in section 1 . (14) Section 6103(e)(1)(A)(iii) is amended by striking section 1(g) and inserting section 1(d) . (d) Withholding from supplemental wage payments (1) In general If an employer elects under Treasury Regulation section 31.3402(g)–1 to determine the amount to be deducted and withheld from any supplemental wage payment by using a flat percentage rate, the rate to be used in determining such amount shall not be less than 35 percent. (2) Repeal of superceded provision The American Jobs Creation Act of 2004 is amended by striking section 904. (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 after December 31, 2014. (2) Withholding from supplemental wage payments The provisions of, and amendments made by, subsection (d) shall apply to payments made after December 31, 2014. B Simplification of tax benefits for families 1101. Standard deduction (a) Increase in

113-hr-1-ih-dtd-25

113-hr-1-ih-dtd

113-hr-1

The American Jobs Creation Act of 2004 is amended by striking section 904. (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 after December 31, 2014. (2) Withholding from supplemental wage payments The provisions of, and amendments made by, subsection (d) shall apply to payments made after December 31, 2014. B Simplification of tax benefits for families 1101. Standard deduction (a) Increase in standard deduction Subsection (c) of section 63 is amended to read as follows: (c) Standard deduction For purposes of this subtitle— (1) In general Except as otherwise provided in this subsection, the term standard deduction means— (A) $22,000, in the case of a joint return, and (B) one-half of the amount in effect under subparagraph (A) for the taxable year, in any other case. (2) Phaseout of standard deduction The amount of the standard deduction determined under this subsection (without regard to this paragraph and after the application of paragraph (4)) shall be reduced (but not below zero) by an amount equal to 20 percent of the excess (if any) of— (A) the taxpayer’s modified adjusted gross income (as defined in section 2(b)) for the taxable year, over (B) (i) the joint return standard deduction phaseout threshold for the taxable year, in the case of a taxpayer described in paragraph (1)(A), and (ii) the non-joint return standard deduction phaseout threshold for the taxable year, in any other case. (3) Standard deduction phaseout thresholds (A) Joint return standard deduction phaseout threshold The term joint return standard deduction phaseout threshold means, with respect to any taxable year— (i) the dollar amount in effect under section 1(e)(3)(A) for such taxable year, plus (ii) the product of— (I) the dollar amount in effect under section 1(b)(1)(A) for such taxable year, multiplied by (II) 3. (B) Non-joint return standard deduction phaseout threshold The term non-joint return standard deduction phaseout threshold means, with respect to any taxable year— (i) the dollar amount in effect under section 1(e)(3)(B) for such taxable year, plus (ii) the product of— (I) the dollar amount in effect under section 1(b)(1)(B) for such taxable year, multiplied by (II) 3. (4) Limitation on standard deduction in the case of certain dependents In the case of an individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— (A) $500, or (B) the sum of $250 and such individual’s earned income (as defined in section 24(d)(2)). (5) Certain individuals, etc., not eligible for standard deduction In the case of— (A) a married individual filing a separate return where such individual’s spouse elects to itemize deductions, (B) a nonresident alien individual, (C) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or (D) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. (6) Inflation adjustments In the case of any taxable year beginning after 2014, each of the dollar amounts in paragraphs (1)(A) and (4) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined— (i) in the case of the dollar amount in paragraph (1)(A), under section 1(c)(2)(A) for the calendar year in which the taxable year begins, (ii) in the case of the dollar amount in paragraph (4)(A), under section 1(c)(2)(A) for the calendar year in which the taxable year begins determined by substituting calendar year 1987 for calendar year 2012 in clause (ii) thereof, and (iii) in the case of the dollar amount in paragraph (4)(B), under section 1(c)(2)(A) for the calendar year in which the taxable year begins determined by substituting calendar year 1997 for calendar year 2012 in

113-hr-1-ih-dtd-26

113-hr-1-ih-dtd

113-hr-1

for the calendar year in which the taxable year begins, (ii) in the case of the dollar amount in paragraph (4)(A), under section 1(c)(2)(A) for the calendar year in which the taxable year begins determined by substituting calendar year 1987 for calendar year 2012 in clause (ii) thereof, and (iii) in the case of the dollar amount in paragraph (4)(B), under section 1(c)(2)(A) for the calendar year in which the taxable year begins determined by substituting calendar year 1997 for calendar year 2012 in clause (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. . (b) Additional deduction for unmarried individuals with at least one qualifying child (1) In general Part VII of subchapter B of chapter 1 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: 224. Deduction for unmarried individuals with at least one qualifying child (a) In general In the case of an unmarried individual with at least one qualifying child (within the meaning of section 7705), there shall be allowed as a deduction an amount equal to $5,500. (b) Phaseout of deduction The amount of the deduction determined under subsection (a) (without regard to this subsection) shall be reduced (but not below zero) by an amount equal to the excess (if any) of— (1) the taxpayer’s adjusted gross income (determined without regard to this section) for the taxable year, over (2) $30,000. (c) Unmarried individual For purposes of this section, the term unmarried individual means any individual who— (1) is not married as of the close of the taxable year (as determined by applying section 7703), (2) is not a surviving spouse (as defined in section 2(a)) for the taxable year, and (3) is not a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins. (d) Inflation adjustments (1) Deduction amount In the case of any taxable year beginning after 2014, the dollar amount in subsection (a) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(c)(2)(A) for the calendar year in which the taxable year begins. (2) Phaseout threshold In the case of any taxable year beginning after 2015, the dollar amount in subsection (b)(2) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(c)(2)(A) for the calendar year in which the taxable year begins determined by substituting calendar year 2014 for calendar year 2012 in clause (ii) thereof. (3) Rounding If any increase determined under paragraph (1) or (2) is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. . (2) Deduction allowed whether or not taxpayer itemizes deductions Section 62(a) is amended by adding at the end the following new paragraph: (22) Deduction for unmarried individuals with at least one qualifying child The deduction allowed by section 224. . (c) Application of standard deduction phaseout to itemized deductions Subsection (f) of section 63 is amended to read as follows: (f) Application of phaseout of standard deduction to itemized deductions (1) In general In the case of an individual whose modified adjusted gross income (as defined in section 2(b)) exceeds the amount in effect under subsection (c)(2)(B) with respect to the taxpayer for the taxable year, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of— (A) 20 percent of the excess described in subsection (c)(2) with respect to such taxpayer for such taxable year, or (B) the amount of the taxpayer’s standard deduction for such taxable year (determined without regard to subsection (c)(2) and without regard to any election to itemize deductions). (2) Coordination with other limitations This subsection shall be applied after the application of any other limitation

113-hr-1-ih-dtd-27

113-hr-1-ih-dtd

113-hr-1

itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of— (A) 20 percent of the excess described in subsection (c)(2) with respect to such taxpayer for such taxable year, or (B) the amount of the taxpayer’s standard deduction for such taxable year (determined without regard to subsection (c)(2) and without regard to any election to itemize deductions). (2) Coordination with other limitations This subsection shall be applied after the application of any other limitation on the allowance of any itemized deduction. (3) Exception for estates and trusts This subsection shall not apply to any estate or trust. . (d) Conforming amendments (1) Sections 86(b)(2)(A) and 137(b)(3)(A) are each amended by inserting 224, before 911, . (2) Section 199(d)(2)(B) is amended by inserting section 224 and before this section . (3) Section 469(i)(3)(F)(iii) is amended by inserting and 224 after 219, . (4) Section 1398(c), as amended by section 1003(c), is amended— (A) by striking Basic in the heading thereof, (B) by striking Basic standard in the heading of paragraph (2) and inserting Standard , and (C) by striking basic in paragraph (2). (5) Section 3402(m)(3) is amended by striking (including the additional standard deduction under section 63(c)(3) for the aged and blind) . (6) Section 6014(b)(4) is amended by striking section 63(c)(5) and inserting section 63(c)(4) . (7) The table of sections for part VII of subchapter B of chapter 1 is amended by redesignating the item relating to section 224 as an item relating to section 225 and by inserting after the item relating to section 223 the following new item: Sec. 224. Deduction for unmarried individuals with at least one qualifying child. . (e) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2014. 1102. Increase and expansion of child tax credit (a) In general Section 24 is amended to read as follows: 24. Child and dependent tax credit (a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each dependent of the taxpayer an amount equal to $500 ($1,500 in the case of a qualifying child). (b) Phaseout of credit (1) In general The credit allowed under subsection (a) (determined without regard to this subsection) shall be reduced (but not below zero) by 5 percent of the excess (if any) of— (A) the taxpayer’s modified adjusted gross income (as defined in section 2(b)), over (B) (i) the joint return child credit phaseout threshold, in the case of a joint return or a surviving spouse (as defined in section 2(a)), or (ii) the non-joint return child credit phaseout threshold, in any other case. (2) Joint return child credit phaseout threshold For purposes of this section, the term joint return child credit phaseout threshold means, with respect to any taxable year, the sum of— (A) the joint return standard deduction phaseout threshold (as defined in section 63(c)(3)(A)), plus (B) an amount equal to— (i) the dollar amount in effect under section 63(c)(1)(A) for such taxable year, divided by (ii) 0.2. (3) Non-joint return child credit phaseout threshold For purposes of this section, the term non-joint return child credit phaseout threshold means, with respect to any taxable year, the sum of— (A) the non-joint return standard deduction phaseout threshold (as defined in section 63(c)(3)(B)), plus (B) an amount equal to— (i) the dollar amount in effect under section 63(c)(1)(B) for such taxable year, divided by (ii) 0.2. (c) Qualifying child For purposes of this section— (1) In general Except as provided in paragraph (2), the term qualifying child has the meaning given such term by section 7705. (2) Exception for certain noncitizens The term qualifying child shall not include any individual who would not be a dependent if subparagraph (A) of section 7705(b)(3) were applied without regard to all that follows resident of the United States . (d) Portion of credit refundable (1) In general The aggregate credits allowed under subpart