Infrastructure Investment and Jobs Act (P.L. 117-58)
H.R. 3684 (Senate substitute amendment); Infrastructure Investment and Jobs Act
- AuthorsSinema, Sen. Kyrsten
- Institutional AuthorsU.S. Senate
- Code Sections
- Subject Areas/Tax Topics
- Industry GroupsTransportation
- Jurisdictions
- Tax Analysts Document Number2021-30393
- Tax Analysts Electronic Citation2021 TNTF 147-16
Asterisks indicate omitted text.
]AMENDMENT NO. ___
Calendar No. ___
Purpose: In the nature of a substitute.
IN THE SENATE OF THE UNITED STATES — 117th Cong., 1st Sess.
H.R. 3684
To authorize funds for Federal-aid highways, highway safety
programs, and transit programs, and for other purposes.
Referred to the Committee on _____ and ordered to be printed
Ordered to lie on the table and to be printed and
AMENDMENT IN THE NATURE OF A SUBSTITUTE
intended to be proposed by Ms. SINEMA (for herself, Mr. PORTMAN,
Mr. MANCHIN, Mr. CASSIDY, Mrs. SHAHEEN, Ms. COLLINS,
Mr. TESTER, Ms. MURKOWSKI, Mr. WARNER, and Mr. ROMNEY)
Viz:
Strike all after the enacting clause and insert the following:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) SHORT TITLE. — This Act may be cited as the "Infrastructure Investment and Jobs Act".
(b) TABLE OF CONTENTS. — The table of contents for this Act is as follows:
Sec. 1. Short title; table of contents.
Sec. 2. References.
DIVISION A — SURFACE TRANSPORTATION
Sec. 10001. Short title.
Sec. 10002. Definitions.
Sec. 10003. Effective date.
TITLE I — FEDERAL-AID HIGHWAYS
Subtitle A — Authorizations and Programs
Sec. 11101. Authorization of appropriations.
Sec. 11102. Obligation ceiling.
Sec. 11103. Definitions.
Sec. 11104. Apportionment.
Sec. 11105. National highway performance program.
Sec. 11106. Emergency relief.
Sec. 11107. Federal share payable.
Sec. 11108. Railway-highway grade crossings.
Sec. 11109. Surface transportation block grant program.
Sec. 11110. Nationally significant freight and highway projects.
Sec. 11111. Highway safety improvement program.
Sec. 11112. Federal lands transportation program.
Sec. 11113. Federal lands access program.
Sec. 11114. National highway freight program.
Sec. 11115. Congestion mitigation and air quality improvement program.
Sec. 11116. Alaska Highway.
Sec. 11117. Toll roads, bridges, tunnels, and ferries.
Sec. 11118. Bridge investment program.
Sec. 11119. Safe routes to school.
Sec. 11120. Highway use tax evasion projects.
Sec. 11121. Construction of ferry boats and ferry terminal facilities.
Sec. 11122. Vulnerable road user research.
Sec. 11123. Wildlife crossing safety.
Sec. 11124. Consolidation of programs.
Sec. 11125. GAO report.
Sec. 11126. Territorial and Puerto Rico highway program.
Sec. 11127. Nationally significant Federal lands and Tribal projects program.
Sec. 11128. Tribal high priority projects program.
Sec. 11129. Standards.
Sec. 11130. Public transportation.
Sec. 11131. Reservation of certain funds.
Sec. 11132. Rural surface transportation grant program.
Sec. 11133. Bicycle transportation and pedestrian walkways.
Sec. 11134. Recreational trails program.
Sec. 11135. Updates to Manual on Uniform Traffic Control Devices.
Subtitle B — Planning and Performance Management
Sec. 11201. Transportation planning.
Sec. 11202. Fiscal constraint on long-range transportation plans.
Sec. 11203. State human capital plans.
Sec. 11204. Prioritization process pilot program.
Sec. 11205. Travel demand data and modeling.
Sec. 11206. Increasing safe and accessible transportation options.
Subtitle C — Project Delivery and Process Improvement
Sec. 11301. Codification of One Federal Decision.
Sec. 11302. Work zone process reviews.
Sec. 11303. Transportation management plans.
Sec. 11304. Intelligent transportation systems.
Sec. 11305. Alternative contracting methods.
Sec. 11306. Flexibility for projects.
Sec. 11307. Improved Federal-State stewardship and oversight agreements.
Sec. 11308. Geomatic data.
Sec. 11309. Evaluation of projects within an operational right-of-way.
Sec. 11310. Preliminary engineering.
Sec. 11311. Efficient implementation of NEPA for Federal land management projects.
Sec. 11312. National Environmental Policy Act of 1969 reporting program.
Sec. 11313. Surface transportation project delivery program written agreements.
Sec. 11314. State assumption of responsibility for categorical exclusions.
Sec. 11315. Early utility relocation prior to transportation project environmental review.
Sec. 11316. Streamlining of section 4(f) reviews.
Sec. 11317. Categorical exclusion for projects of limited Federal assistance.
Sec. 11318. Certain gathering lines located on Federal land and Indian land.
Sec. 11319. Annual report.
Subtitle D — Climate Change
Sec. 11401. Grants for charging and fueling infrastructure.
Sec. 11402. Reduction of truck emissions at port facilities.
Sec. 11403. Carbon reduction program.
Sec. 11404. Congestion relief program.
Sec. 11405. Promoting Resilient Operations for Transformative, Efficient, and Cost-saving Transportation (PROTECT) program.
Sec. 11406. Healthy Streets program.
Subtitle E — Miscellaneous
Sec. 11501. Additional deposits into Highway Trust Fund.
Sec. 11502. Stopping threats on pedestrians.
Sec. 11503. Transfer and sale of toll credits.
Sec. 11504. Study of impacts on roads from self-driving vehicles.
Sec. 11505. Disaster relief mobilization study.
Sec. 11506. Appalachian Regional Commission.
Sec. 11507. Denali Commission.
Sec. 11508. Requirements for transportation projects carried out through public-private partnerships.
Sec. 11509. Reconnecting communities pilot program.
Sec. 11510. Cybersecurity tool; cyber coordinator.
Sec. 11511. Report on emerging alternative fuel vehicles and infrastructure.
Sec. 11512. Nonhighway recreational fuel study.
Sec. 11513. Buy America.
Sec. 11514. High priority corridors on the National Highway System.
Sec. 11515. Interstate weight limits.
Sec. 11516. Report on air quality improvements.
Sec. 11517. Roadside highway safety hardware.
Sec. 11518. Permeable pavements study.
Sec. 11519. Emergency relief projects.
Sec. 11520. Study on stormwater best management practices.
Sec. 11521. Stormwater best management practices reports.
Sec. 11522. Invasive plant elimination program.
Sec. 11523. Over-the-road bus tolling equity.
Sec. 11524. Bridge terminology.
Sec. 11525. Technical corrections.
Sec. 11526. Working group on covered resources.
Sec. 11527. Blood transport vehicles.
Sec. 11528. Pollinator-friendly practices on roadsides and highway rights-of-way.
Sec. 11529. Active transportation infrastructure investment program.
TITLE II — TRANSPORTATION INFRASTRUCTURE FINANCE AND INNOVATION
Sec. 12001. Transportation Infrastructure Finance and Innovation Act of 1998 amendments.
TITLE III — RESEARCH, TECHNOLOGY, AND EDUCATION
Sec. 13001. Strategic innovation for revenue collection.
Sec. 13002. National motor vehicle per-mile user fee pilot.
Sec. 13003. Performance management data support program.
Sec. 13004. Data integration pilot program.
Sec. 13005. Emerging technology research pilot program.
Sec. 13006. Research and technology development and deployment.
Sec. 13007. Workforce development, training, and education.
Sec. 13008. Wildlife-vehicle collision research.
Sec. 13009. Transportation Resilience and Adaptation Centers of Excellence.
Sec. 13010. Transportation access pilot program.
TITLE IV — INDIAN AFFAIRS
Sec. 14001. Definition of Secretary.
Sec. 14002. Environmental reviews for certain tribal transportation facilities.
Sec. 14003. Programmatic agreements for tribal categorical exclusions.
Sec. 14004. Use of certain tribal transportation funds.
Sec. 14005. Bureau of Indian Affairs road maintenance program.
Sec. 14006. Study of road maintenance on Indian land.
Sec. 14007. Maintenance of certain Indian reservation roads.
Sec. 14008. Tribal transportation safety needs.
Sec. 14009. Office of Tribal Government Affairs.
DIVISION B — SURFACE TRANSPORTATION INVESTMENT ACT OF 2021
Sec. 20001. Short title.
Sec. 20002. Definitions.
TITLE I — MULTIMODAL AND FREIGHT TRANSPORTATION
Subtitle A — Multimodal Freight Policy
Sec. 21101. Office of Multimodal Freight Infrastructure and Policy.
Sec. 21102. Updates to National Freight Plan.
Sec. 21103. State collaboration with National Multimodal Freight Network.
Sec. 21104. Improving State freight plans.
Sec. 21105. Implementation of National Multimodal Freight Network.
Sec. 21106. Multi-State freight corridor planning.
Sec. 21107. State freight advisory committees.
Subtitle B — Multimodal Investment
Sec. 21201. National infrastructure project assistance.
Sec. 21202. Local and regional project assistance.
Sec. 21203. National culvert removal, replacement, and restoration grant program.
Sec. 21204. National multimodal cooperative freight research program.
Sec. 21205. Rural and Tribal infrastructure advancement.
Subtitle C — Railroad Rehabilitation and Improvement Financing Reforms
Sec. 21301. RRIF codification and reforms.
Sec. 21302. Substantive criteria and standards.
Sec. 21303. Semiannual report on transit-oriented development eligibility.
TITLE II — RAIL
Sec. 22001. Short title.
Subtitle A — Authorization of Appropriations
Sec. 22101. Grants to Amtrak.
Sec. 22102. Federal Railroad Administration.
Sec. 22103. Consolidated rail infrastructure and safety improvements grants.
Sec. 22104. Railroad crossing elimination program.
Sec. 22105. Restoration and enhancement grants.
Sec. 22106. Federal-State partnership for intercity passenger rail grants.
Sec. 22107. Amtrak Office of Inspector General.
Subtitle B — Amtrak Reforms
Sec. 22201. Amtrak findings, mission, and goals.
Sec. 22202. Composition of Amtrak's Board of Directors.
Sec. 22203. Station agents.
Sec. 22204. Increasing oversight of changes to Amtrak long-distance routes and other intercity services.
Sec. 22205. Improved oversight of Amtrak accounting.
Sec. 22206. Improved oversight of Amtrak spending.
Sec. 22207. Increasing service line and asset line plan transparency.
Sec. 22208. Passenger experience enhancement.
Sec. 22209. Amtrak smoking policy.
Sec. 22210. Protecting Amtrak routes through rural communities.
Sec. 22211. State-Supported Route Committee.
Sec. 22212. Enhancing cross border service.
Sec. 22213. Creating quality jobs.
Sec. 22214. Amtrak daily long-distance service study.
Subtitle C — Intercity Passenger Rail Policy
Sec. 22301. Northeast Corridor planning.
Sec. 22302. Northeast Corridor Commission.
Sec. 22303. Consolidated rail infrastructure and safety improvements.
Sec. 22304. Restoration and enhancement grants.
Sec. 22305. Railroad crossing elimination program.
Sec. 22306. Interstate rail compacts.
Sec. 22307. Federal-State partnership for intercity passenger rail grants.
Sec. 22308. Corridor identification and development program.
Sec. 22309. Surface Transportation Board passenger rail program.
Subtitle D — Rail Safety
Sec. 22401. Railway-highway crossings program evaluation.
Sec. 22402. Grade crossing accident prediction model.
Sec. 22403. Periodic updates to highway-rail crossing reports and plans.
Sec. 22404. Blocked crossing portal.
Sec. 22405. Data accessibility.
Sec. 22406. Emergency lighting.
Sec. 22407. Comprehensive rail safety review of Amtrak.
Sec. 22408. Completion of hours of service and fatigue studies.
Sec. 22409. Positive train control study.
Sec. 22410. Operating crew member training, qualification, and certification.
Sec. 22411. Transparency and safety.
Sec. 22412. Research and development.
Sec. 22413. Rail research and development center of excellence.
Sec. 22414. Quarterly report on positive train control system performance.
Sec. 22415. Speed limit action plans.
Sec. 22416. New passenger service pre-revenue safety validation plan.
Sec. 22417. Federal Railroad Administration accident and incident investigations.
Sec. 22418. Civil penalty enforcement authority.
Sec. 22419. Advancing safety and innovative technology.
Sec. 22420. Passenger rail vehicle occupant protection systems.
Sec. 22421. Federal Railroad Administration reporting requirements.
Sec. 22422. National Academies study on trains longer than 7,500 feet.
Sec. 22423. High-speed train noise emissions.
Sec. 22424. Critical incident stress plans.
Sec. 22425. Requirements for railroad freight cars placed into service in the United States.
Sec. 22426. Railroad point of contact for public safety issues.
Sec. 22427. Controlled substances testing for mechanical employees.
TITLE III — MOTOR CARRIER SAFETY
Sec. 23001. Authorization of appropriations.
Sec. 23002. Motor carrier safety advisory committee.
Sec. 23003. Combating human trafficking.
Sec. 23004. Immobilization grant program.
Sec. 23005. Commercial motor vehicle enforcement training and support.
Sec. 23006. Study of commercial motor vehicle crash causation.
Sec. 23007. Promoting women in the trucking workforce.
Sec. 23008. State inspection of passenger-carrying commercial motor vehicles.
Sec. 23009. Truck Leasing Task Force.
Sec. 23010. Automatic emergency braking.
Sec. 23011. Underride protection.
Sec. 23012. Providers of recreational activities.
Sec. 23013. Amendments to regulations relating to transportation of household goods in interstate commerce.
Sec. 23014. Improving Federal-State motor carrier safety enforcement coordination.
Sec. 23015. Limousine research.
Sec. 23016. National Consumer Complaint Database.
Sec. 23017. Electronic logging device oversight.
Sec. 23018. Transportation of agricultural commodities and farm supplies.
Sec. 23019. Modification of restrictions on certain commercial driver's licenses.
Sec. 23020. Report on human trafficking violations involving commercial motor vehicles.
Sec. 23021. Broker guidance relating to Federal motor carrier safety regulations.
Sec. 23022. Apprenticeship pilot program.
TITLE IV — HIGHWAY AND MOTOR VEHICLE SAFETY
Subtitle A — Highway Traffic Safety
Sec. 24101. Authorization of appropriations.
Sec. 24102. Highway safety programs.
Sec. 24103. Highway safety research and development.
Sec. 24104. High-visibility enforcement programs.
Sec. 24105. National priority safety programs.
Sec. 24106. Multiple substance-impaired driving prevention.
Sec. 24107. Minimum penalties for repeat offenders for driving while intoxicated or driving under the influence.
Sec. 24108. Crash data.
Sec. 24109. Review of Move Over or Slow Down Law public awareness.
Sec. 24110. Review of laws, safety measures, and technologies relating to school buses.
Sec. 24111.Motorcyclist Advisory Council.
Sec. 24112. Safe Streets and Roads for All grant program.
Sec. 24113. Implementation of GAO recommendations.
Subtitle B — Vehicle Safety
Sec. 24201. Authorization of appropriations.
Sec. 24202. Recall completion.
Sec. 24203. Recall engagement.
Sec. 24204. Motor vehicle seat back safety standards.
Sec. 24205. Automatic shutoff.
Sec. 24206. Petitions by interested persons for standards and enforcement.
Sec. 24207. Child safety seat accessibility study.
Sec. 24208. Crash avoidance technology.
Sec. 24209. Reduction of driver distraction.
Sec. 24210. Rulemaking report.
Sec. 24211. Global harmonization.
Sec. 24212. Headlamps.
Sec. 24213. New Car Assessment Program.
Sec. 24214. Hood and bumper standards.
Sec. 24215. Emergency medical services and 9-1-1.
Sec. 24216. Early warning reporting.
Sec. 24217. Improved vehicle safety databases.
Sec. 24218. National Driver Register Advisory Committee repeal.
Sec. 24219. Research on connected vehicle technology.
Sec. 24220. Advanced impaired driving technology.
Sec. 24221. GAO report on crash dummies.
Sec. 24222. Child safety.
TITLE V — RESEARCH AND INNOVATION
Sec. 25001. Intelligent Transportation Systems Program Advisory Committee.
Sec. 25002. Smart Community Resource Center.
Sec. 25003. Federal support for local decision-making.
Sec. 25004. Bureau of Transportation Statistics.
Sec. 25005. Strengthening mobility and revolutionizing transportation grant program.
Sec. 25006. Electric vehicle working group.
Sec. 25007. Risk and system resilience.
Sec. 25008. Coordination on emerging transportation technology.
Sec. 25009. Interagency Infrastructure Permitting Improvement Center.
Sec. 25010. Rural opportunities to use transportation for economic success initiative.
Sec. 25011. Safety data initiative.
Sec. 25012. Advanced transportation research.
Sec. 25013. Open research initiative.
Sec. 25014. Transportation research and development 5-year strategic plan.
Sec. 25015. Research planning modifications.
Sec. 25016. Incorporation of Department of Transportation research.
Sec. 25017. University transportation centers program.
Sec. 25018. National travel and tourism infrastructure strategic plan.
Sec. 25019. Local hiring preference for construction jobs.
Sec. 25020. Transportation workforce development.
Sec. 25021. Intermodal Transportation Advisory Board repeal.
Sec. 25022. GAO cybersecurity recommendations.
Sec. 25023. Volpe oversight.
Sec. 25024. Modifications to grant program.
Sec. 25025. Drug-impaired driving data collection.
Sec. 25026. Report on marijuana research.
Sec. 25027. GAO study on improving the efficiency of traffic systems.
TITLE VI — HAZARDOUS MATERIALS
Sec. 26001. Authorization of appropriations.
Sec. 26002. Assistance for local emergency response training grant program.
Sec. 26003. Real-time emergency response information.
TITLE VII — GENERAL PROVISIONS
Sec. 27001. Performance measurement, transparency, and accountability.
Sec. 27002. Coordination regarding forced labor.
Sec. 27003. Department of Transportation spectrum audit.
Sec. 27004. Study and reports on the travel and tourism activities of the Department.
TITLE VIII — SPORT FISH RESTORATION AND RECREATIONAL BOATING SAFETY
Sec. 28001. Sport fish restoration and recreational boating safety.
DIVISION C — TRANSIT
Sec. 30001. Definitions.
Sec. 30002. Metropolitan transportation planning.
Sec. 30003. Statewide and nonmetropolitan transportation planning.
Sec. 30004. Planning programs.
Sec. 30005. Fixed guideway capital investment grants.
Sec. 30006. Formula grants for rural areas.
Sec. 30007. Public transportation innovation.
Sec. 30008. Bus testing facilities.
Sec. 30009. Transit-oriented development.
Sec. 30010. General provisions.
Sec. 30011. Public transportation emergency relief program.
Sec. 30012. Public transportation safety program.
Sec. 30013. Administrative provisions.
Sec. 30014. National transit database.
Sec. 30015. Apportionment of appropriations for formula grants.
Sec. 30016. State of good repair grants.
Sec. 30017. Authorizations.
Sec. 30018. Grants for buses and bus facilities.
Sec. 30019. Washington Metropolitan Area Transit Authority safety, accountability, and investment.
DIVISION D — ENERGY
Sec. 40001. Definitions.
TITLE I — GRID INFRASTRUCTURE AND RESILIENCY
Subtitle A — Grid Infrastructure Resilience and Reliability
Sec. 40101. Preventing outages and enhancing the resilience of the electric grid.
Sec. 40102. Hazard mitigation using disaster assistance.
Sec. 40103. Electric grid reliability and resilience research, development, and demonstration.
Sec. 40104. Utility demand response.
Sec. 40105. Siting of interstate electric transmission facilities.
Sec. 40106. Transmission facilitation program.
Sec. 40107. Deployment of technologies to enhance grid flexibility.
Sec. 40108. State energy security plans.
Sec. 40109. State energy program.
Sec. 40110. Power marketing administration transmission borrowing authority.
Sec. 40111. Study of codes and standards for use of energy storage systems across sectors.
Sec. 40112. Demonstration of electric vehicle battery second-life applications for grid services.
Sec. 40113. Columbia Basin power management.
Subtitle B — Cybersecurity
Sec. 40121. Enhancing grid security through public-private partnerships.
Sec. 40122. Energy Cyber Sense program.
Sec. 40123. Incentives for advanced cybersecurity technology investment.
Sec. 40124. Rural and municipal utility advanced cybersecurity grant and technical assistance program.
Sec. 40125. Enhanced grid security.
Sec. 40126. Cybersecurity plan.
Sec. 40127. Savings provision.
TITLE II — SUPPLY CHAINS FOR CLEAN ENERGY TECHNOLOGIES
Sec. 40201. Earth Mapping Resources Initiative.
Sec. 40202. National Cooperative Geologic Mapping Program.
Sec. 40203. National Geological and Geophysical Data Preservation Program.
Sec. 40204. USGS energy and minerals research facility.
Sec. 40205. Rare earth elements demonstration facility.
Sec. 40206. Critical minerals supply chains and reliability.
Sec. 40207. Battery processing and manufacturing.
Sec. 40208. Electric drive vehicle battery recycling and second-life applications program.
Sec. 40209. Advanced energy manufacturing and recycling grant program.
Sec. 40210. Critical minerals mining and recycling research.
Sec. 40211. 21st Century Energy Workforce Advisory Board.
TITLE III — FUELS AND TECHNOLOGY INFRASTRUCTURE INVESTMENTS
Subtitle A — Carbon Capture, Utilization, Storage, and Transportation Infrastructure
Sec. 40301. Findings.
Sec. 40302. Carbon utilization program.
Sec. 40303. Carbon capture technology program.
Sec. 40304. Carbon dioxide transportation infrastructure finance and innovation.
Sec. 40305. Carbon storage validation and testing.
Sec. 40306. Secure geologic storage permitting.
Sec. 40307. Geologic carbon sequestration on the outer Continental Shelf.
Sec. 40308. Carbon removal.
Subtitle B — Hydrogen Research and Development
Sec. 40311. Findings; purpose.
Sec. 40312. Definitions.
Sec. 40313. Clean hydrogen research and development program.
Sec. 40314. Additional clean hydrogen programs.
Sec. 40315. Clean hydrogen production qualifications.
Subtitle C — Nuclear Energy Infrastructure
Sec. 40321. Infrastructure planning for micro and small modular nuclear reactors.
Sec. 40322. Property interests relating to certain projects and protection of information relating to certain agreements.
Sec. 40323. Civil nuclear credit program.
Subtitle D — Hydropower
Sec. 40331. Hydroelectric production incentives.
Sec. 40332. Hydroelectric efficiency improvement incentives.
Sec. 40333. Maintaining and enhancing hydroelectricity incentives.
Sec. 40334. Pumped storage hydropower wind and solar integration and system reliability initiative.
Sec. 40335. Authority for pumped storage hydropower development using multiple Bureau of Reclamation reservoirs.
Sec. 40336. Limitations on issuance of certain leases of power privilege.
Subtitle E — Miscellaneous
Sec. 40341. Solar energy technologies on current and former mine land.
Sec. 40342. Clean energy demonstration program on current and former mine land.
Sec. 40343. Leases, easements, and rights-of-way for energy and related purposes on the outer Continental Shelf.
TITLE IV — ENABLING ENERGY INFRASTRUCTURE INVESTMENT AND DATA COLLECTION
Subtitle A — Department of Energy Loan Program
Sec. 40401. Department of Energy loan programs.
Subtitle B — Energy Information Administration
Sec. 40411. Definitions.
Sec. 40412. Data collection in the electricity sector.
Sec. 40413. Expansion of energy consumption surveys.
Sec. 40414. Data collection on electric vehicle integration with the electricity grids.
Sec. 40415. Plan for the modeling and forecasting of demand for minerals used in the energy sector.
Sec. 40416. Expansion of international energy data.
Sec. 40417. Plan for the National Energy Modeling System.
Sec. 40418. Report on costs of carbon abatement in the electricity sector.
Sec. 40419. Harmonization of efforts and data.
Subtitle C — Miscellaneous
Sec. 40431. Consideration of measures to promote greater electrification of the transportation sector.
Sec. 40432. Office of public participation.
Sec. 40433. Digital climate solutions report.
Sec. 40434. Study and report by the Secretary of Energy on job loss and impacts on consumer energy costs due to the revocation of the permit for the Keystone XL pipeline.
Sec. 40435. Study on impact of electric vehicles.
Sec. 40436. Study on impact of forced labor in China on the electric vehicle supply chain.
TITLE V — ENERGY EFFICIENCY AND BUILDING INFRASTRUCTURE
Subtitle A — Residential and Commercial Energy Efficiency
Sec. 40501. Definitions.
Sec. 40502. Energy efficiency revolving loan fund capitalization grant program.
Sec. 40503. Energy auditor training grant program.
Subtitle B — Buildings
Sec. 40511. Cost-effective codes implementation for efficiency and resilience.
Sec. 40512. Building, training, and assessment centers.
Sec. 40513. Career skills training.
Sec. 40514. Commercial building energy consumption information sharing.
Subtitle C — Industrial Energy Efficiency
PART I — INDUSTRY
Sec. 40521. Future of industry program and industrial research and assessment centers.
Sec. 40522. Sustainable manufacturing initiative.
PART II — SMART MANUFACTURING
Sec. 40531. Definitions.
Sec. 40532. Leveraging existing agency programs to assist small and medium manufacturers.
Sec. 40533. Leveraging smart manufacturing infrastructure at National Laboratories.
Sec. 40534. State manufacturing leadership.
Sec. 40535. Report.
Subtitle D — Schools and Nonprofits
Sec. 40541. Grants for energy efficiency improvements and renewable energy improvements at public school facilities.
Sec. 40542. Energy efficiency materials pilot program.
Subtitle E — Miscellaneous
Sec. 40551. Weatherization assistance program.
Sec. 40552. Energy Efficiency and Conservation Block Grant Program.
Sec. 40553. Survey, analysis, and report on employment and demographics in the energy, energy efficiency, and motor vehicle sectors of the United States.
Sec. 40554. Assisting Federal Facilities with Energy Conservation Technologies grant program.
Sec. 40555. Rebates.
Sec. 40556. Model guidance for combined heat and power systems and waste heat to power systems.
TITLE VI — METHANE REDUCTION INFRASTRUCTURE
Sec. 40601. Orphaned well site plugging, remediation, and restoration.
TITLE VII — ABANDONED MINE LAND RECLAMATION
Sec. 40701. Abandoned Mine Reclamation Fund authorization of appropriations.
Sec. 40702. Abandoned mine reclamation fee.
Sec. 40703. Amounts distributed from Abandoned Mine Reclamation Fund.
Sec. 40704. Abandoned hardrock mine reclamation.
TITLE VIII — NATURAL RESOURCES-RELATED INFRASTRUCTURE, WILDFIRE MANAGEMENT, AND ECOSYSTEM RESTORATION
Sec. 40801. Forest Service Legacy Road and Trail Remediation Program.
Sec. 40802. Study and report on feasibility of revegetating reclaimed mine sites.
Sec. 40803. Wildfire risk reduction.
Sec. 40804. Ecosystem restoration.
Sec. 40805. GAO study.
Sec. 40806. Establishment of fuel breaks in forests and other wildland vegetation.
Sec. 40807. Emergency actions.
TITLE IX — WESTERN WATER INFRASTRUCTURE
Sec. 40901. Authorizations of appropriations.
Sec. 40902. Water storage, groundwater storage, and conveyance projects.
Sec. 40903. Small water storage and groundwater storage projects.
Sec. 40904. Critical maintenance and repair.
Sec. 40905. Competitive grant program for large-scale water recycling and reuse program.
Sec. 40906. Drought contingency plan funding requirements.
Sec. 40907. Multi-benefit projects to improve watershed health.
Sec. 40908. Eligible desalination projects.
Sec. 40909. Clarification of authority to use coronavirus fiscal recovery funds to meet a non-Federal matching requirement for authorized Bureau of Reclamation water projects.
Sec. 40910. Federal assistance for groundwater recharge, aquifer storage, and water source substitution projects.
TITLE X — AUTHORIZATION OF APPROPRIATIONS FOR ENERGY ACT OF 2020
Sec. 41001. Energy storage demonstration projects.
Sec. 41002. Advanced reactor demonstration program.
Sec. 41003. Mineral security projects.
Sec. 41004. Carbon capture demonstration and pilot programs.
Sec. 41005. Direct air capture technologies prize competitions.
Sec. 41006. Water power projects.
Sec. 41007. Renewable energy projects.
Sec. 41008. Industrial emissions demonstration projects.
TITLE XI — WAGE RATE REQUIREMENTS
Sec. 41101. Wage rate requirements.
TITLE XII — MISCELLANEOUS
Sec. 41201. Office of Clean Energy Demonstrations.
Sec. 41202. Extension of Secure Rural Schools and Community Self-Determination Act of 2000.
DIVISION E — DRINKING WATER AND WASTEWATER INFRASTRUCTURE
Sec. 50001. Short title.
Sec. 50002. Definition of Administrator.
TITLE I — DRINKING WATER
Sec. 50101. Technical assistance and grants for emergencies affecting public water systems.
Sec. 50102. Drinking water State revolving loan funds.
Sec. 50103. Source water petition program.
Sec. 50104. Assistance for small and disadvantaged communities.
Sec. 50105. Reducing lead in drinking water.
Sec. 50106. Operational sustainability of small public water systems.
Sec. 50107. Midsize and large drinking water system infrastructure resilience and sustainability program.
Sec. 50108. Needs assessment for nationwide rural and urban low-income community water assistance.
Sec. 50109. Rural and low-income water assistance pilot program.
Sec. 50110. Lead contamination in school drinking water.
Sec. 50111. Indian reservation drinking water program.
Sec. 50112. Advanced drinking water technologies.
Sec. 50113. Cybersecurity support for public water systems.
Sec. 50114. State response to contaminants.
Sec. 50115. Annual study on boil water advisories.
TITLE II — CLEAN WATER
Sec. 50201. Research, investigations, training, and information.
Sec. 50202. Wastewater efficiency grant pilot program.
Sec. 50203. Pilot program for alternative water source projects.
Sec. 50204. Sewer overflow and stormwater reuse municipal grants.
Sec. 50205. Clean water infrastructure resiliency and sustainability program.
Sec. 50206. Small and medium publicly owned treatment works circuit rider program.
Sec. 50207. Small publicly owned treatment works efficiency grant program.
Sec. 50208. Grants for construction and refurbishing of individual household decentralized wastewater systems for individuals with low or moderate income.
Sec. 50209. Connection to publicly owned treatment works.
Sec. 50210. Clean water State revolving funds.
Sec. 50211. Water infrastructure and workforce investment.
Sec. 50212. Grants to Alaska to improve sanitation in rural and Native villages.
Sec. 50213. Water data sharing pilot program.
Sec. 50214. Final rating opinion letters.
Sec. 50215. Water infrastructure financing reauthorization.
Sec. 50216. Small and disadvantaged community analysis.
Sec. 50217. Stormwater infrastructure technology.
Sec. 50218. Water Reuse Interagency Working Group.
Sec. 50219. Advanced clean water technologies study.
Sec. 50220. Clean watersheds needs survey.
Sec. 50221. Water Resources Research Act amendments.
Sec. 50222. Enhanced aquifer use and recharge.
DIVISION F — BROADBAND
TITLE I — BROADBAND GRANTS FOR STATES, DISTRICT OF COLUMBIA, PUERTO RICO, AND TERRITORIES
Sec. 60101. Findings.
Sec. 60102. Grants for broadband deployment.
Sec. 60103. Broadband DATA maps.
Sec. 60104. Report on future of Universal Service Fund.
TITLE II — TRIBAL CONNECTIVITY TECHNICAL AMENDMENTS.
Sec. 60201. Tribal connectivity technical amendments.
TITLE III — DIGITAL EQUITY ACT OF 2021
Sec. 60301. Short title.
Sec. 60302. Definitions.
Sec. 60303. Sense of Congress.
Sec. 60304. State Digital Equity Capacity Grant Program.
Sec. 60305. Digital Equity Competitive Grant Program.
Sec. 60306. Policy research, data collection, analysis and modeling, evaluation, and dissemination.
Sec. 60307. General provisions.
TITLE IV — ENABLING MIDDLE MILE BROADBAND INFRASTRUCTURE
Sec. 60401. Enabling middle mile broadband infrastructure.
TITLE V — BROADBAND AFFORDABILITY
Sec. 60501. Definitions.
Sec. 60502. Broadband affordability.
Sec. 60503. Coordination with certain other Federal agencies.
Sec. 60504. Adoption of consumer broadband labels.
Sec. 60505. GAO report.
Sec. 60506. Digital discrimination.
DIVISION G — OTHER AUTHORIZATIONS
TITLE I — INDIAN WATER RIGHTS SETTLEMENT COMPLETION FUND
Sec. 70101. Indian Water Rights Settlement Completion Fund.
TITLE II — WILDFIRE MITIGATION
Sec. 70201. Short title.
Sec. 70202. Definitions.
Sec. 70203. Establishment of Commission.
Sec. 70204. Duties of Commission.
Sec. 70205. Powers of Commission.
Sec. 70206. Commission personnel matters.
Sec. 70207. Termination of Commission.
TITLE III — REFORESTATION
Sec. 70301. Short title.
Sec. 70302. Reforestation following wildfires and other unplanned events.
Sec. 70303. Report.
TITLE IV — RECYCLING PRACTICES
Sec. 70401. Best practices for battery recycling and labeling guidelines.
Sec. 70402. Consumer recycling education and outreach grant program; Federal procurement.
TITLE V — BIOPRODUCT PILOT PROGRAM
Sec. 70501. Pilot program on use of agricultural commodities in construction and consumer products.
TITLE VI — CYBERSECURITY
Subtitle A — Cyber Response and Recovery Act
Sec. 70601. Short title.
Sec. 70602. Declaration of a significant incident.
Subtitle B — State and Local Cybersecurity Improvement Act
Sec. 70611. Short title.
Sec. 70612. State and Local Cybersecurity Grant Program.
TITLE VII — PUBLIC-PRIVATE PARTNERSHIPS
Sec. 70701. Value for money analysis.
TITLE VIII — FEDERAL PERMITTING IMPROVEMENT
Sec. 70801. Federal permitting improvement.
TITLE IX — BUILD AMERICA, BUY AMERICA
Subtitle A — Build America, Buy America
Sec. 70901. Short title.
PART I — BUY AMERICA SOURCING REQUIREMENTS
Sec. 70911. Findings.
Sec. 70912. Definitions.
Sec. 70913. Identification of deficient programs.
Sec. 70914. Application of Buy America preference.
Sec. 70915. OMB guidance and standards.
Sec. 70916. Technical assistance partnership and consultation supporting Department of Transportation Buy America requirements.
Sec. 70917. Application.
PART II — MAKE IT IN AMERICA
Sec. 70921. Regulations relating to Buy American Act.
Sec. 70922. Amendments relating to Buy American Act.
Sec. 70923. Made in America Office.
Sec. 70924. Hollings Manufacturing Extension Partnership activities.
Sec. 70925. United States obligations under international agreements.
Sec. 70926. Definitions.
Sec. 70927. Prospective amendments to internal cross-references.
Subtitle B — BuyAmerican.gov
Sec. 70931. Short title.
Sec. 70932. Definitions.
Sec. 70933. Sense of Congress on buying American.
Sec. 70934. Assessment of impact of free trade agreements.
Sec. 70935. Judicious use of waivers.
Sec. 70936. Establishment of BuyAmerican.gov website.
Sec. 70937. Waiver Transparency and Streamlining for contracts.
Sec. 70938. Comptroller General report.
Sec. 70939. Rules of construction.
Sec. 70940. Consistency with international agreements.
Sec. 70941. Prospective amendments to internal cross-references.
Subtitle C — Make PPE in America
Sec. 70951. Short title.
Sec. 70952. Findings.
Sec. 70953. Requirement of long-term contracts for domestically manufactured personal protective equipment.
TITLE X — ASSET CONCESSIONS
Sec. 71001. Asset concessions.
TITLE XI — CLEAN SCHOOL BUSES AND FERRIES
Sec. 71101. Clean school bus program.
Sec. 71102. Electric or low-emitting ferry pilot program.
Sec. 71103. Ferry service for rural communities.
DIVISION H — REVENUE PROVISIONS
TITLE I — HIGHWAY TRUST FUND
Sec. 80101. Extension of Highway Trust Fund expenditure authority.
Sec. 80102. Extension of highway-related taxes.
Sec. 80103. Further additional transfers to trust fund.
TITLE II — CHEMICAL SUPERFUND
Sec. 80201. Extension and modification of certain superfund excise taxes.
TITLE III — CUSTOMS USER FEES
Sec. 80301. Extension of customs user fees.
TITLE IV — BOND PROVISIONS
Sec. 80401. Private activity bonds for qualified broadband projects.
Sec. 80402. Carbon dioxide capture facilities.
Sec. 80403. Increase in national limitation amount for qualified highway or surface freight transportation facilities.
TITLE V — RELIEF FOR TAXPAYERS AFFECTED BY DISASTERS OR OTHER CRITICAL EVENTS
Sec. 80501. Modification of automatic extension of certain deadlines in the case of taxpayers affected by Federally declared disasters.
Sec. 80502. Modifications of rules for postponing certain acts by reason of service in combat zone or contingency operation.
Sec. 80503. Tolling of time for filing a petition with the tax court.
Sec. 80504. Authority to postpone certain tax deadlines by reason of significant fires.
TITLE VI — OTHER PROVISIONS
Sec. 80601. Modification of tax treatment of contributions to the capital of a corporation.
Sec. 80602. Extension of interest rate stabilization.
Sec. 80603. Information reporting for brokers and digital assets.
Sec. 80604. Termination of employee retention credit for employers subject to closure due to COVID-19.
DIVISION I — OTHER MATTERS
Sec. 90001. Extension of direct spending reductions through fiscal year 2031.
Sec. 90002. Strategic Petroleum Reserve drawdown and sale.
Sec. 90003. Findings regarding unused unemployment insurance funds.
Sec. 90004. Requiring manufacturers of certain single-dose container or single-use package drugs payable under part B of the Medicare program to provide refunds with respect to discarded amounts of such drugs.
Sec. 90005. Extension of enterprise guarantee fees.
Sec. 90006. Moratorium on implementation of rule relating to eliminating the anti-kickback statute safe harbor protection for prescription drug rebates.
Sec. 90007. Rescission of COVID-19 appropriations.
Sec. 90008. Spectrum auctions.
DIVISION J — APPROPRIATIONS
TITLE I — AGRICULTURE, RURAL DEVELOPMENT, FOOD
AND DRUG ADMINISTRATION, AND RELATED AGENCIES
TITLE II — COMMERCE, JUSTICE, SCIENCE, AND RELATED AGENCIES
TITLE III — ENERGY AND WATER DEVELOPMENT AND RELATED AGENCIES
TITLE IV — FINANCIAL SERVICES AND GENERAL GOVERNMENT
TITLE V — DEPARTMENT OF HOMELAND SECURITY
TITLE VI — DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES
TITLE VII — LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES
TITLE VIII — TRANSPORTATION, HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES
TITLE IX — GENERAL PROVISIONS — THIS DIVISION
SEC. 2. REFERENCES.
Except as expressly provided otherwise, any reference to "this Act" contained in any division of this Act shall be treated as referring only to the provisions of that division.
* * *
DIVISION G — OTHER AUTHORIZATIONS
* * *
TITLE IX — BUILD AMERICA, BUY AMERICA
Subtitle A — Build America, Buy America
SEC. 70901. SHORT TITLE.
This subtitle may be cited as the "Build America, Buy America Act".
PART I — BUY AMERICA SOURCING REQUIREMENTS
SEC. 70911. FINDINGS.
Congress finds that —
(1) the United States must make significant investments to install, upgrade, or replace the public works infrastructure of the United States;
(2) with respect to investments in the infrastructure of the United States, taxpayers expect that their public works infrastructure will be produced in the United States by American workers;
(3) United States taxpayer dollars invested in public infrastructure should not be used to reward companies that have moved their operations, investment dollars, and jobs to foreign countries or foreign factories, particularly those that do not share or openly flout the commitments of the United States to environmental, worker, and workplace safety protections;
(4) in procuring materials for public works projects, entities using taxpayer-financed Federal assistance should give a commonsense procurement preference for the materials and products produced by companies and workers in the United States in accordance with the high ideals embodied in the environmental, worker, workplace safety, and other regulatory requirements of the United States;
(5) common construction materials used in public works infrastructure projects, including steel, iron, manufactured products, non-ferrous metals, plastic and polymer-based products (including polyvinylchloride, composite building materials, and polymers used in fiber optic cables), glass (including optic glass), lumber, and drywall are not adequately covered by a domestic content procurement preference, thus limiting the impact of taxpayer purchases to enhance supply chains in the United States;
(6) the benefits of domestic content procurement preferences extend beyond economics;
(7) by incentivizing domestic manufacturing, domestic content procurement preferences reinvest tax dollars in companies and processes using the highest labor and environmental standards in the world;
(8) strong domestic content procurement preference policies act to prevent shifts in production to countries that rely on production practices that are significantly less energy efficient and far more polluting than those in the United States;
(9) for over 75 years, Buy America and other domestic content procurement preference laws have been part of the United States procurement policy, ensuring that the United States can build and rebuild the infrastructure of the United States with high-quality American-made materials;
(10) before the date of enactment of this Act, a domestic content procurement preference requirement may not apply, may apply only to a narrow scope of products and materials, or may be limited by waiver with respect to many infrastructure programs, which necessitates a review of such programs, including programs for roads, highways, and bridges, public transportation, dams, ports, harbors, and other maritime facilities, intercity passenger and freight railroads, freight and intermodal facilities, airports, water systems, including drinking water and wastewater systems, electrical transmission facilities and systems, utilities, broadband infrastructure, and buildings and real property;
(11) Buy America laws create demand for domestically produced goods, helping to sustain and grow domestic manufacturing and the millions of jobs domestic manufacturing supports throughout product supply chains;
(12) as of the date of enactment of this Act, domestic content procurement preference policies apply to all Federal Government procurement and to various Federal-aid infrastructure programs;
(13) a robust domestic manufacturing sector is a vital component of the national security of the United States;
(14) as more manufacturing operations of the United States have moved offshore, the strength and readiness of the defense industrial base of the United States has been diminished; and
(15) domestic content procurement preference laws —
(A) are fully consistent with the international obligations of the United States; and
(B) together with the government procurements to which the laws apply, are important levers for ensuring that United States manufacturers can access the government procurement markets of the trading partners of the United States.
SEC. 70912. DEFINITIONS.
In this part:
(1) DEFICIENT PROGRAM. — The term "deficient program" means a program identified by the head of a Federal agency under section 70913(c).
(2) DOMESTIC CONTENT PROCUREMENT PREFERENCE. — The term "domestic content procurement preference" means a requirement that no amounts made available through a program for Federal financial assistance may be obligated for a project unless —
(A) all iron and steel used in the project are produced in the United States;
(B) the manufactured products used in the project are produced in the United States; or
(C) the construction materials used in the project are produced in the United States.
(3) FEDERAL AGENCY. — The term "Federal agency" means any authority of the United States that is an "agency" (as defined in section 3502 of title 44, United States Code), other than an independent regulatory agency (as defined in that section).
(4) FEDERAL FINANCIAL ASSISTANCE. —
(A) IN GENERAL. — The term "Federal financial assistance" has the meaning given the term in section 200.1 of title 2, Code of Federal Regulations (or successor regulations).
(B) INCLUSION. — The term "Federal financial assistance" includes all expenditures by a Federal agency to a non-Federal entity for an infrastructure project, except that it does not include expenditures for assistance authorized under section 402, 403, 404, 406, 408, or 502 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170a, 5170b, 5170c, 5172, 5174, or 5192) relating to a major disaster or emergency declared by the President under section 401 or 501, respectively, of such Act (42 U.S.C. 5170, 5191) or pre and post disaster or emergency response expenditures.
(5) INFRASTRUCTURE. — The term "infrastructure" includes, at a minimum, the structures, facilities, and equipment for, in the United States —
(A) roads, highways, and bridges;
(B) public transportation;
(C) dams, ports, harbors, and other maritime facilities;
(D) intercity passenger and freight railroads;
(E) freight and intermodal facilities;
(F) airports;
(G) water systems, including drinking water and wastewater systems; (H) electrical transmission facilities and systems;
(I) utilities;
(J) broadband infrastructure; and
(K) buildings and real property.
(6) PRODUCED IN THE UNITED STATES. — The term "produced in the United States" means —
(A) in the case of iron or steel products, that all manufacturing processes, from the initial melting stage through the application of coatings, occurred in the United States;
(B) in the case of manufactured products, that —
(i) the manufactured product was manufactured in the United States; and
(ii) the cost of the components of the manufactured product that are mined, produced, or manufactured in the United States is greater than 55 percent of the total cost of all components of the manufactured product, unless another standard for determining the minimum amount of domestic content of the manufactured product has been established under applicable law or regulation; and
(C) in the case of construction materials, that all manufacturing processes for the construction material occurred in the United States.
(7) PROJECT. — The term "project" means the construction, alteration, maintenance, or repair of infrastructure in the United States.
SEC. 70913. IDENTIFICATION OF DEFICIENT PROGRAMS.
(a) IN GENERAL. — Not later than 60 days after the date of enactment of this Act, the head of each Federal agency shall —
(1) submit to the Office of Management and Budget and to Congress, including a separate notice to each appropriate congressional committee, a report that identifies each Federal financial assistance program for infrastructure administered by the Federal agency; and
(2) publish in the Federal Register the report under paragraph (1).
(b) REQUIREMENTS. — In the report under subsection (a), the head of each Federal agency shall, for each Federal financial assistance program —
(1) identify all domestic content procurement preferences applicable to the Federal financial assistance;
(2) assess the applicability of the domestic content procurement preference requirements, including —
(A) section 313 of title 23, United States Code;
(B) section 5323(j) of title 49, United States Code;
(C) section 22905(a) of title 49, United States Code;
(D) section 50101 of title 49, United States Code;
(E) section 603 of the Federal Water Pollution Control Act (33 U.S.C. 1388);
(F) section 1452(a)(4) of the Safe Drinking Water Act (42 U.S.C. 300j-12(a)(4));
(G) section 5035 of the Water Infrastructure Finance and Innovation Act of 2014 (33 U.S.C. 3914);
(H) any domestic content procurement preference included in an appropriations Act; and
(I) any other domestic content procurement preference in Federal law (including regulations);
(3) provide details on any applicable domestic content procurement preference requirement, including the purpose, scope, applicability, and any exceptions and waivers issued under the requirement; and
(4) include a description of the type of infrastructure projects that receive funding under the program, including information relating to —
(A) the number of entities that are participating in the program;
(B) the amount of Federal funds that are made available for the program for each fiscal year; and
(C) any other information the head of the Federal agency determines to be relevant.
(c) LIST OF DEFICIENT PROGRAMS. — In the report under subsection (a), the head of each Federal agency shall include a list of Federal financial assistance programs for infrastructure identified under that subsection for which a domestic content procurement preference requirement —
(1) does not apply in a manner consistent with section 70914; or
(2) is subject to a waiver of general applicability not limited to the use of specific products for use in a specific project.
SEC. 70914. APPLICATION OF BUY AMERICA PREFERENCE.
(a) IN GENERAL. — Not later than 180 days after the date of enactment of this Act, the head of each Federal agency shall ensure that none of the funds made available for a Federal financial assistance program for infrastructure, including each deficient program, may be obligated for a project unless all of the iron, steel, manufactured products, and construction materials used in the project are produced in the United States.
(b) WAIVER. — The head of a Federal agency that applies a domestic content procurement preference under this section may waive the application of that preference in any case in which the head of the Federal agency finds that —
(1) applying the domestic content procurement preference would be inconsistent with the public interest;
(2) types of iron, steel, manufactured products, or construction materials are not produced in the United States in sufficient and reasonably available quantities or of a satisfactory quality; or
(3) the inclusion of iron, steel, manufactured products, or construction materials produced in the United States will increase the cost of the overall project by more than 25 percent.
(c) WRITTEN JUSTIFICATION. — Before issuing a waiver under subsection (b), the head of the Federal agency shall —
(1) make publicly available in an easily accessible location on a website designated by the Office of Management and Budget and on the website of the Federal agency a detailed written explanation for the proposed determination to issue the waiver; and
(2) provide a period of not less than 15 days for public comment on the proposed waiver.
(d) REVIEW OF WAIVERS OF GENERAL APPLICABILITY. —
(1) IN GENERAL. — An existing general applicability waiver or a general applicability waiver issued under subsection (b) shall be reviewed every 5 years after the date on which the waiver is issued.
(2) REVIEW. — In conducting a review of a general applicability waiver, the head of a Federal agency shall —
(A) publish in the Federal Register a notice that —
(i) describes the justification for a general applicability waiver; and
(ii) requests public comments for a period of not less than 30 days on the continued need for a general applicability waiver; and
(B) publish in the Federal Register a determination on whether to continue or discontinue the general applicability waiver, taking into account the comments received in response to the notice published under subparagraph (A).
(3) LIMITATION ON THE REVIEW OF EXISTING WAIVERS OF GENERAL APPLICABILITY. — For a period of 5 years beginning on the date of enactment of this Act, paragraphs (1) and (2) shall not apply to any product-specific general applicability waiver that was issued more than 180 days before the date of enactment of this Act.
(e) CONSISTENCY WITH INTERNATIONAL AGREEMENTS. — This section shall be applied in a manner consistent with United States obligations under international agreements.
SEC. 70915. OMB GUIDANCE AND STANDARDS.
(a) GUIDANCE. — The Director of the Office of Management and Budget shall —
(1) issue guidance to the head of each Federal agency —
(A) to assist in identifying deficient programs under section 70913(c); and
(B) to assist in applying new domestic content procurement preferences under section 70914; and
(2) if necessary, amend subtitle A of title 2, Code of Federal Regulations (or successor regulations), to ensure that domestic content procurement preference requirements required by this part or other Federal law are imposed through the terms and conditions of awards of Federal financial assistance.
(b) STANDARDS FOR CONSTRUCTION MATERIALS. —
(1) IN GENERAL. — Not later than 180 days after the date of enactment of this Act, the Director of the Office of Management and Budget shall issue standards that define the term "all manufacturing processes" in the case of construction materials.
(2) CONSIDERATIONS. — In issuing standards under paragraph (1), the Director shall —
(A) ensure that the standards require that each manufacturing process required for the manufacture of the construction material and the inputs of the construction material occurs in the United States; and
(B) take into consideration and seek to maximize the direct and indirect jobs benefited or created in the production of the construction material.
SEC. 70916. TECHNICAL ASSISTANCE PARTNERSHIP AND CONSULTATION SUPPORTING DEPARTMENT OF TRANSPORTATION BUY AMERICA REQUIREMENTS.
(a) DEFINITIONS. — In this section:
(1) BUY AMERICA LAW. — The term "Buy America law" means —
(A) section 313 of title 23, United States Code;
(B) section 5323(j) of title 49, United States Code;
(C) section 22905(a) of title 49, United States Code;
(D) section 50101 of title 49, United States Code; and
(E) any other domestic content procurement preference for an infrastructure project under the jurisdiction of the Secretary.
(2) SECRETARY. — The term "Secretary" means the Secretary of Transportation.
(b) TECHNICAL ASSISTANCE PARTNERSHIP. — Not later than 90 days after the date of the enactment of this Act, the Secretary shall enter into a technical assistance partnership with the Secretary of Commerce, acting through the Director of the National Institute of Standards and Technology —
(1) to ensure the development of a domestic supply base to support intermodal transportation in the United States, such as intercity high speed rail transportation, public transportation systems, highway construction or reconstruction, airport improvement projects, and other infrastructure projects under the jurisdiction of the Secretary;
(2) to ensure compliance with Buy America laws that apply to a project that receives assistance from the Federal Highway Administration, the Federal Transit Administration, the Federal Railroad Administration, the Federal Aviation Administration, or another office or modal administration of the Secretary of Transportation;
(3) to encourage technologies developed with the support of and resources from the Secretary to be transitioned into commercial market and applications; and
(4) to establish procedures for consultation under subsection (c).
(c) CONSULTATION. — Before granting a written waiver under a Buy America law, the Secretary shall consult with the Director of the Hollings Manufacturing Extension Partnership regarding whether there is a domestic entity that could provide the iron, steel, manufactured product, or construction material that is the subject of the proposed waiver.
(d) ANNUAL REPORT. — Not later than 1 year after the date of enactment of this Act, and annually thereafter, the Secretary shall submit to the Committee on Commerce, Science, and Transportation, the Committee on Banking, Housing, and Urban Affairs, the Committee on Environment and Public Works, and the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Transportation and Infrastructure and the Committee on Oversight and Reform of the House of Representatives a report that includes —
(1) a detailed description of the consultation procedures developed under subsection (b)(4);
(2) a detailed description of each waiver requested under a Buy America law in the preceding year that was subject to consultation under subsection (c), and the results of the consultation;
(3) a detailed description of each waiver granted under a Buy America law in the preceding year, including the type of waiver and the reasoning for granting the waiver; and
(4) an update on challenges and gaps in the domestic supply base identified in carrying out subsection (b)(1), including a list of actions and policy changes the Secretary recommends be taken to address those challenges and gaps.
SEC. 70917. APPLICATION.
(a) IN GENERAL. — This part shall apply to a Federal financial assistance program for infrastructure only to the extent that a domestic content procurement preference as described in section 70914 does not already apply to iron, steel, manufactured products, and construction materials.
(b) SAVINGS PROVISION. — Nothing in this part affects a domestic content procurement preference for a Federal financial assistance program for infrastructure that is in effect and that meets the requirements of section 70914.
(c) LIMITATION WITH RESPECT TO AGGREGATES. — In this part —
(1) the term "construction materials" shall not include cement and cementitious materials, aggregates such as stone, sand, or gravel, or aggregate binding agents or additives; and
(2) the standards developed under section 70915(b)(1) shall not include cement and cementitious materials, aggregates such as stone, sand, or gravel, or aggregate binding agents or additives as inputs of the construction material.
PART II — MAKE IT IN AMERICA
SEC. 70921. REGULATIONS RELATING TO BUY AMERICAN ACT.
(a) IN GENERAL. — Not later than 1 year after the date of the enactment of this Act, the Director of the Office of Management and Budget ("Director"), acting through the Administrator for Federal Procurement Policy and, in consultation with the Federal Acquisition Regulatory Council, shall promulgate final regulations or other policy or management guidance, as appropriate, to standardize and simplify how Federal agencies comply with, report on, and enforce the Buy American Act. The regulations or other policy or management guidance shall include, at a minimum, the following:
(1) Guidelines for Federal agencies to determine, for the purposes of applying sections 8302(a) and 8303(b)(3) of title 41, United States Code, the circumstances under which the acquisition of articles, materials, or supplies mined, produced, or manufactured in the United States is inconsistent with the public interest.
(2) Guidelines to ensure Federal agencies base determinations of non-availability on appropriate considerations, including anticipated project delays and lack of substitutable articles, materials, and supplies mined, produced, or manufactured in the United States, when making determinations of nonavailability under section 8302(a)(1) of title 41, United States Code.
(3)(A) Uniform procedures for each Federal agency to make publicly available, in an easily identifiable location on the website of the agency, and within the following time periods, the following information:
(i) A written description of the circumstances in which the head of the agency may waive the requirements of the Buy American Act.
(ii) Each waiver made by the head of the agency within 30 days after making such waiver, including a justification with sufficient detail to explain the basis for the waiver.
(B) The procedures established under this paragraph shall ensure that the head of an agency, in consultation with the head of the Made in America Office established under section 70923(a), may limit the publication of classified information, trade secrets, or other information that could damage the United States.
(4) Guidelines for Federal agencies to ensure that a project is not disaggregated for purposes of avoiding the applicability of the requirements under the Buy American Act.
(5) An increase to the price preferences for domestic end products and domestic construction materials.
(6) Amending the definitions of "domestic end product" and "domestic construction material" to ensure that iron and steel products are, to the greatest extent possible, made with domestic components.
(b) GUIDELINES RELATING TO WAIVERS. —
(1) INCONSISTENCY WITH PUBLIC INTEREST. —
(A) IN GENERAL. — With respect to the guidelines developed under subsection (a)(1), the Administrator shall seek to minimize waivers related to contract awards that —
(i) result in a decrease in employment in the United States, including employment among entities that manufacture the articles, materials, or supplies; or
(ii) result in awarding a contract that would decrease domestic employment.
(B) COVERED EMPLOYMENT. — For purposes of subparagraph (A), employment refers to positions directly involved in the manufacture of articles, materials, or supplies, and does not include positions related to management, research and development, or engineering and design.
(2) ASSESSMENT ON USE OF DUMPED OR SUBSIDIZED FOREIGN PRODUCTS. —
(A) IN GENERAL. — To the extent otherwise permitted by law, before granting a waiver in the public interest to the guidelines developed under subsection (a)(1) with respect to a product sourced from a foreign country, a Federal agency shall assess whether a significant portion of the cost advantage of the product is the result of the use of dumped steel, iron, or manufactured goods or the use of injuriously subsidized steel, iron, or manufactured goods.
(B) CONSULTATION. — The Federal agency conducting the assessment under subparagraph (A) shall consult with the International Trade Administration in making the assessment if the agency considers such consultation to be helpful.
(C) USE OF FINDINGS. — The Federal agency conducting the assessment under subparagraph (A) shall integrate any findings from the assessment into its waiver determination.
(c) SENSE OF CONGRESS ON INCREASING DOMESTIC CONTENT REQUIREMENTS. — It is the sense of Congress that the Federal Acquisition Regulatory Council should amend the Federal Acquisition Regulation to increase the domestic content requirements for domestic end products and domestic construction material to 75 percent, or, in the event of no qualifying offers, 60 percent.
(d) DEFINITION OF END PRODUCT MANUFACTURED IN THE UNITED STATES. — Not later than 1 year after the date of the enactment of this Act, the Federal Acquisition Regulatory Council shall amend part 25 of the Federal Acquisition Regulation to provide a definition for "end product manufactured in the United States," including guidelines to ensure that manufacturing processes involved in production of the end product occur domestically.
SEC. 70922. AMENDMENTS RELATING TO BUY AMERICAN ACT.
(a) SPECIAL RULES RELATING TO AMERICAN MATERIALS REQUIRED FOR PUBLIC USE. — Section 8302 of title 41, United States Code, is amended by adding at the end the following new subsection:
"(c) SPECIAL RULES. — The following rules apply in carrying out the provisions of subsection (a):
"(1) IRON AND STEEL MANUFACTURED IN THE UNITED STATES. — For purposes of this section, manufactured articles, materials, and supplies of iron and steel are deemed manufactured in the United States only if all manufacturing processes involved in the production of such iron and steel, from the initial melting stage through the application of coatings, occurs in the United States.
"(2) LIMITATION ON EXCEPTION FOR COMMERCIALLY AVAILABLE OFF-THE-SHELF ITEMS. — Notwithstanding any law or regulation to the contrary, including section 1907 of this title and the Federal Acquisition Regulation, the requirements of this section apply to all iron and steel articles, materials, and supplies.".
(b) PRODUCTION OF IRON AND STEEL FOR PURPOSES OF CONTRACTS FOR PUBLIC WORKS. — Section 8303 of title 41, United States Code, is amended —
(1) by redesignating subsection (c) as subsection (d); and
(2) by inserting after subsection (b) the following new subsection:
"(c) SPECIAL RULES. —
"(1) PRODUCTION OF IRON AND STEEL. — For purposes of this section, manufactured articles, materials, and supplies of iron and steel are deemed manufactured in the United States only if all manufacturing processes involved in the production of such iron and steel, from the initial melting stage through the application of coatings, occurs in the United States.
"(2) LIMITATION ON EXCEPTION FOR COMMERCIALLY AVAILABLE OFF-THE-SHELF ITEMS. — Notwithstanding any law or regulation to the contrary, including section 1907 of this title and the Federal Acquisition Regulation, the requirements of this section apply to all iron and steel articles, materials, and supplies used in contracts described in subsection (a).".
(c) ANNUAL REPORT. — Subsection (b) of section 8302 of title 41, United States Code, is amended to read as follows:
"(b) REPORTS. —
"(1) IN GENERAL. — Not later than 180 days after the end of the fiscal year during which the Build America, Buy America Act is enacted, and annually thereafter for 4 years, the Director of the Office of Management and Budget, in consultation with the Administrator of General Services, shall submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Oversight and Reform of the House of Representatives a report on the total amount of acquisitions made by Federal agencies in the relevant fiscal year of articles, materials, or supplies acquired from entities that mine, produce, or manufacture the articles, materials, or supplies outside the United States.
"(2) EXCEPTION FOR INTELLIGENCE COMMUNITY. — This subsection does not apply to acquisitions made by an agency, or component of an agency, that is an element of the intelligence community as specified in, or designated under, section 3 of the National Security Act of 1947 (50 U.S.C. 3003).".
(d) DEFINITION. — Section 8301 of title 41, United States Code, is amended by adding at the end the following new paragraph:
"(3) FEDERAL AGENCY. — The term 'Federal agency' has the meaning given the term 'executive agency' in section 133 of this title.".
(e) CONFORMING AMENDMENTS. — Title 41, United States Code, is amended —
(1) in section 8302(a) —
(A) in paragraph (1) —
(i) by striking "department or independent establishment" and inserting "Federal agency"; and
(ii) by striking "their acquisition to be inconsistent with the public interest or their cost to be unreasonable" and inserting "their acquisition to be inconsistent with the public interest, their cost to be unreasonable, or that the articles, materials, or supplies of the class or kind to be used, or the articles, materials, or supplies from which they are manufactured, are not mined, produced, or manufactured in the United States in sufficient and reasonably available commercial quantities and of a satisfactory quality"; and
(B) in paragraph (2), by amending subparagraph (B) to read as follows:
"(B) to any articles, materials, or supplies procured pursuant to a reciprocal defense procurement memorandum of understanding (as described in section 8304 of this title), or a trade agreement or least developed country designation described in subpart 25.400 of the Federal Acquisition Regulation; and"; and
(2) in section 8303 —
(A) in subsection (b) —
(i) by striking "department or independent establishment" each place it appears and inserting "Federal agency";
(ii) by amending subparagraph (B) of paragraph (1) to read as follows:
"(B) to any articles, materials, or supplies procured pursuant to a reciprocal defense procurement memorandum of understanding (as described in section 8304), or a trade agreement or least developed country designation described in subpart 25.400 of the Federal Acquisition Regulation; and"; and
(iii) in paragraph (3) —
(I) in the heading, by striking "INCONSISTENT WITH PUBLIC INTEREST" and inserting "WAIVER AUTHORITY"; and
(II) by striking "their purchase to be inconsistent with the public interest or their cost to be unreasonable" and inserting "their acquisition to be inconsistent with the public interest, their cost to be unreasonable, or that the articles, materials, or supplies of the class or kind to be used, or the articles, materials, or supplies from which they are manufactured, are not mined, produced, or manufactured in the United States in sufficient and reasonably available commercial quantities and of a satisfactory quality"; and
(B) in subsection (d), as redesignated by subsection (b)(1) of this section, by striking "department, bureau, agency, or independent establishment" each place it appears and inserting "Federal agency".
(f) EXCLUSION FROM INFLATION ADJUSTMENT OF ACQUISITION-RELATED DOLLAR THRESHOLDS. — Subparagraph (A) of section 1908(b)(2) of title 41, United States Code, is amended by striking "chapter 67" and inserting "chapters 67 and 83".
SEC. 70923. MADE IN AMERICA OFFICE.
(a) ESTABLISHMENT. — The Director of the Office of Management and Budget shall establish within the Office of Management and Budget an office to be known as the "Made in America Office". The head of the office shall be appointed by the Director of the Office of Management and Budget (in this section referred to as the "Made in America Director").
(b) DUTIES. — The Made in America Director shall have the following duties:
(1) Maximize and enforce compliance with domestic preference statutes.
(2) Develop and implement procedures to review waiver requests or inapplicability requests related to domestic preference statutes.
(3) Prepare the reports required under subsections (c) and (e).
(4) Ensure that Federal contracting personnel, financial assistance personnel, and non-Federal recipients are regularly trained on obligations under the Buy American Act and other agency-specific domestic preference statutes.
(5) Conduct the review of reciprocal defense agreements required under subsection (d).
(6) Ensure that Federal agencies, Federal financial assistance recipients, and the Hollings Manufacturing Extension Partnership partner with each other to promote compliance with domestic preference statutes.
(7) Support executive branch efforts to develop and sustain a domestic supply base to meet Federal procurement requirements.
(c) OFFICE OF MANAGEMENT AND BUDGET REPORT. — Not later than 1 year after the date of the enactment of this Act, the Director of the Office of Management and Budget, working through the Made in America Director, shall report to the relevant congressional committees on the extent to which, in each of the three fiscal years prior to the date of enactment of this Act, articles, materials, or supplies acquired by the Federal Government were mined, produced, or manufactured outside the United States. Such report shall include for each Federal agency the following:
(1) A summary of total procurement funds expended on articles, materials, and supplies mined, produced, or manufactured —
(A) inside the United States;
(B) outside the United States; and
(C) outside the United States —
(i) under each category of waiver under the Buy American Act;
(ii) under each category of exception under such chapter; and
(iii) for each country that mined, produced, or manufactured such articles, materials, and supplies.
(2) For each fiscal year covered by the report —
(A) the dollar value of any articles, materials, or supplies that were mined, produced, or manufactured outside the United States, in the aggregate and by country;
(B) an itemized list of all waivers made under the Buy American Act with respect to articles, materials, or supplies, where available, and the country where such articles, materials, or supplies were mined, produced, or manufactured;
(C) if any articles, materials, or supplies were acquired from entities that mine, produce, or manufacture such articles, materials, or supplies outside the United States due to an exception (that is not the micro-purchase threshold exception described under section 8302(a)(2)(C) of title 41, United States Code), the specific exception that was used to purchase such articles, materials, or supplies; and
(D) if any articles, materials, or supplies were acquired from entities that mine, produce, or manufacture such articles, materials, or supplies outside the United States pursuant to a reciprocal defense procurement memorandum of understanding (as described in section 8304 of title 41, United States Code), or a trade agreement or least developed country designation described in subpart 25.400 of the Federal Acquisition Regulation, a citation to such memorandum of understanding, trade agreement, or designation.
(3) A description of the methods used by each Federal agency to calculate the percentage domestic content of articles, materials, and supplies mined, produced, or manufactured in the United States.
(d) REVIEW OF RECIPROCAL DEFENSE AGREEMENTS. —
(1) REVIEW OF PROCESS. — Not later than 180 days after the date of the enactment of this Act, the Made in America Director shall review the Department of Defense's use of reciprocal defense agreements to determine if domestic entities have equal and proportional access and report the findings of the review to the Director of the Office of Management and Budget, the Secretary of Defense, and the Secretary of State.
(2) REVIEW OF RECIPROCAL PROCUREMENT MEMORANDA OF UNDERSTANDING. — The Made in America Director shall review reciprocal procurement memoranda of understanding entered into after the date of the enactment of this Act between the Department of Defense and its counterparts in foreign governments to assess whether domestic entities will have equal and proportional access under the memoranda of understanding and report the findings of the review to the Director of the Office of Management and Budget, the Secretary of Defense, and the Secretary of State.
(e) REPORT ON USE OF MADE IN AMERICA LAWS. — The Made in America Director shall submit to the relevant congressional committees a summary of each report on the use of Made in America Laws received by the Made in America Director pursuant to section 11 of Executive Order 14005, dated January 25, 2021 (relating to ensuring the future is made in all of America by all of America's workers) not later than 90 days after the date of the enactment of this Act or receipt of the reports required under section 11 of such Executive Order, whichever is later.
(f) DOMESTIC PREFERENCE STATUTE DEFINED. — In this section, the term "domestic preference statute" means any of the following:
(1) the Buy American Act;
(2) a Buy America law (as that term is defined in section 70916(a));
(3) the Berry Amendment;
(4) section 604 of the American Recovery and Reinvestment Act of 2009 (6 U.S.C. 453b) (commonly referred to as the "Kissell amendment");
(5) section 2533b of title 10 (commonly referred to as the "specialty metals clause");
(6) laws requiring domestic preference for maritime transport, including the Merchant Marine Act, 1920 (Public Law 66-261), commonly known as the "Jones Act"; and
(7) any other law, regulation, rule, or executive order relating to Federal financial assistance awards or Federal procurement, that requires, or provides a preference for, the purchase or acquisition of goods, products, or materials produced in the United States, including iron, steel, construction material, and manufactured goods offered in the United States.
SEC. 70924. HOLLINGS MANUFACTURING EXTENSION PARTNERSHIP ACTIVITIES.
(a) USE OF HOLLINGS MANUFACTURING EXTENSION PARTNERSHIP TO REFER NEW BUSINESSES TO CONTRACTING OPPORTUNITIES. — The head of each Federal agency shall work with the Director of the Hollings Manufacturing Extension Partnership, as necessary, to ensure businesses participating in this Partnership are aware of their contracting opportunities.
(b) AUTOMATIC ENROLLMENT IN GSA ADVANTAGE!. — The Administrator of the General Services Administration and the Secretary of Commerce, acting through the Under Secretary of Commerce for Standards and Technology, shall jointly ensure that each business that participates in the Hollings Manufacturing Extension Partnership is automatically enrolled in General Services Administration Advantage!.
SEC. 70925. UNITED STATES OBLIGATIONS UNDER INTERNATIONAL AGREEMENTS.
This part, and the amendments made by this part, shall be applied in a manner consistent with United States obligations under international agreements.
SEC. 70926. DEFINITIONS.
In this part:
(1) BERRY AMENDMENT. — The term "Berry Amendment" means section 2533a of title 10, United States Code.
(2) BUY AMERICAN ACT. — The term "Buy American Act" means chapter 83 of title 41, United States Code.
(3) FEDERAL AGENCY. — The term "Federal agency" has the meaning given the term "executive agency" in section 133 of title 41, United States Code.
(4) RELEVANT CONGRESSIONAL COMMITTEES. — The term "relevant congressional committees" means —
(A) the Committee on Homeland Security and Governmental Affairs, the Committee on Commerce, Science, and Transportation, the Committee on Environment and Public Works, the Committee on Banking, Housing, and Urban Affairs, and the Committee on Armed Services of the Senate; and
(B) the Committee on Oversight and Reform, the Committee on Armed Services, and the Committee on Transportation and Infrastructure of the House of Representatives.
(5) WAIVER. — The term "waiver", with respect to the acquisition of an article, material, or supply for public use, means the inapplicability of chapter 83 of title 41, United States Code, to the acquisition by reason of any of the following determinations under section 8302(a)(1) or 8303(b) of such title:
(A) A determination by the head of the Federal agency concerned that the acquisition is inconsistent with the public interest.
(B) A determination by the head of the Federal agency concerned that the cost of the acquisition is unreasonable.
(C) A determination by the head of the Federal agency concerned that the article, material, or supply is not mined, produced, or manufactured in the United States in sufficient and reasonably available commercial quantities of a satisfactory quality.
SEC. 70927. PROSPECTIVE AMENDMENTS TO INTERNAL CROSS-REFERENCES.
(a) SPECIALTY METALS CLAUSE REFERENCE. — Section 70923(f)(5) is amended by striking "section 2533b" and inserting "section 4863".
(b) BERRY AMENDMENT REFERENCE. — Section 70926(1) is amended by striking "section 2533a" and inserting "section 4862".
(c) EFFECTIVE DATE. — The amendments made by this section shall take effect on January 1, 2022.
Subtitle B — BuyAmerican.gov
SEC. 70931. SHORT TITLE.
This subtitle may be cited as the "BuyAmerican.gov Act of 2021".
SEC. 70932. DEFINITIONS.
In this subtitle:
(1) BUY AMERICAN LAW. — The term "Buy American law" means any law, regulation, Executive order, or rule relating to Federal contracts, grants, or financial assistance that requires or provides a preference for the purchase or use of goods, products, or materials mined, produced, or manufactured in the United States, including —
(A) chapter 83 of title 41, United States Code (commonly referred to as the "Buy American Act");
(B) section 5323(j) of title 49, United States Code;
(C) section 313 of title 23, United States Code;
(D) section 50101 of title 49, United States Code;
(E) section 24405 of title 49, United States Code;
(F) section 608 of the Federal Water Pollution Control Act (33 U.S.C. 1388);
(G) section 1452(a)(4) of the Safe Drinking Water Act (42 U.S.C. 300j-12(a)(4));
(H) section 5035 of the Water Resources Reform and Development Act of 2014 (33 U.S.C. 3914);
(I) section 2533a of title 10, United States Code (commonly referred to as the "Berry Amendment"); and
(J) section 2533b of title 10, United States Code.
(2) EXECUTIVE AGENCY. — The term "executive agency" has the meaning given the term "agency" in paragraph (1) of section 3502 of title 44, United States Code, except that it does not include an independent regulatory agency, as that term is defined in paragraph (5) of such section.
(3) BUY AMERICAN WAIVER. — The term "Buy American waiver" refers to an exception to or waiver of any Buy American law, or the terms and conditions used by an agency in granting an exception to or waiver from Buy American laws.
SEC. 70933. SENSE OF CONGRESS ON BUYING AMERICAN.
It is the sense of Congress that —
(1) every executive agency should maximize, through terms and conditions of Federal financial assistance awards and Federal procurements, the use of goods, products, and materials produced in the United States and contracts for outsourced government service contracts to be performed by United States nationals;
(2) every executive agency should scrupulously monitor, enforce, and comply with Buy American laws, to the extent they apply, and minimize the use of waivers; and
(3) every executive agency should use available data to routinely audit its compliance with Buy American laws.
SEC. 70934. ASSESSMENT OF IMPACT OF FREE TRADE AGREEMENTS.
Not later than 150 days after the date of the enactment of this Act, the Secretary of Commerce, the United States Trade Representative, and the Director of the Office of Management and Budget shall assess the impacts in a publicly available report of all United States free trade agreements, the World Trade Organization Agreement on Government Procurement, and Federal permitting processes on the operation of Buy American laws, including their impacts on the implementation of domestic procurement preferences.
SEC. 70935. JUDICIOUS USE OF WAIVERS.
(a) IN GENERAL. — To the extent permitted by law, a Buy American waiver that is determined by an agency head or other relevant official to be in the public interest shall be construed to ensure the maximum utilization of goods, products, and materials produced in the United States.
(b) PUBLIC INTEREST WAIVER DETERMINATIONS. — To the extent permitted by law, determination of public interest waivers shall be made by the head of the agency with the authority over the Federal financial assistance award or Federal procurement under consideration.
SEC. 70936. ESTABLISHMENT OF BUYAMERICAN.GOV WEBSITE.
(a) IN GENERAL. — Not later than one year after the date of the enactment of this Act, the Administrator of General Services shall establish an Internet website with the address BuyAmerican.gov that will be publicly available and free to access. The website shall include information on all waivers of and exceptions to Buy American laws since the date of the enactment of this Act that have been requested, are under consideration, or have been granted by executive agencies and be designed to enable manufacturers and other interested parties to easily identify waivers. The website shall also include the results of routine audits to determine data errors and Buy American law violations after the award of a contract. The website shall provide publicly available contact information for the relevant contracting agencies.
(b) UTILIZATION OF EXISTING WEBSITE. — The requirements of subsection (a) may be met by utilizing an existing website, provided that the address of that website is BuyAmerican.gov.
SEC. 70937. WAIVER TRANSPARENCY AND STREAMLINING FOR CONTRACTS.
(a) COLLECTION OF INFORMATION. — The Administrator of General Services, in consultation with the heads of relevant agencies, shall develop a mechanism to collect information on requests to invoke a Buy American waiver for a Federal contract, utilizing existing reporting requirements whenever possible, for purposes of providing early notice of possible waivers via the website established under section 70936.
(b) WAIVER TRANSPARENCY AND STREAMLINING. —
(1) REQUIREMENT. — Prior to granting a request to waive a Buy American law, the head of an executive agency shall submit a request to invoke a Buy American waiver to the Administrator of General Services, and the Administrator of General Services shall make the request available on or through the public website established under section 70936 for public comment for not less than 15 days.
(2) EXCEPTION. — The requirement under paragraph (1) does not apply to a request for a Buy American waiver to satisfy an urgent contracting need in an unforeseen and exigent circumstance.
(c) INFORMATION AVAILABLE TO THE EXECUTIVE AGENCY CONCERNING THE REQUEST. —
(1) REQUIREMENT. — No Buy American waiver for purposes of awarding a contract may be granted if, in contravention of subsection (b) —
(A) information about the waiver was not made available on the website under section 70936; or
(B) no opportunity for public comment concerning the request was granted.
(2) SCOPE. — Information made available to the public concerning the request included on the website described in section 70936 shall properly and adequately document and justify the statutory basis cited for the requested waiver. Such information shall include —
(A) a detailed justification for the use of goods, products, or materials mined, produced, or manufactured outside the United States;
(B) for requests citing unreasonable cost as the statutory basis of the waiver, a comparison of the cost of the domestic product to the cost of the foreign product or a comparison of the overall cost of the project with domestic products to the overall cost of the project with foreign-origin products or services, pursuant to the requirements of the applicable Buy American law, except that publicly available cost comparison data may be provided in lieu of proprietary pricing information;
(C) for requests citing the public interest as the statutory basis for the waiver, a detailed written statement, which shall include all appropriate factors, such as potential obligations under international agreements, justifying why the requested waiver is in the public interest; and
(D) a certification that the procurement official or assistance recipient made a good faith effort to solicit bids for domestic products supported by terms included in requests for proposals, contracts, and nonproprietary communications with the prime contractor.
(d) NONAVAILABILITY WAIVERS. —
(1) IN GENERAL. — Except as provided under paragraph (2), for a request citing nonavailability as the statutory basis for a Buy American waiver, an executive agency shall provide an explanation of the procurement official's efforts to procure a product from a domestic source and the reasons why a domestic product was not available from a domestic source. Those explanations shall be made available on BuyAmerican.gov prior to the issuance of the waiver, and the agency shall consider public comments regarding the availability of the product before making a final determination.
(2) EXCEPTION. — An explanation under paragraph (1) is not required for a product the nonavailability of which is established by law or regulation.
SEC. 70938. COMPTROLLER GENERAL REPORT.
Not later than two years after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report describing the implementation of this subtitle, including recommendations for any legislation to improve the collection and reporting of information regarding waivers of and exceptions to Buy American laws.
SEC. 70939. RULES OF CONSTRUCTION.
(a) DISCLOSURE REQUIREMENTS. — Nothing in this subtitle shall be construed as preempting, superseding, or otherwise affecting the application of any disclosure requirement or requirements otherwise provided by law or regulation.
(b) ESTABLISHMENT OF SUCCESSOR INFORMATION SYSTEMS. — Nothing in this subtitle shall be construed as preventing or otherwise limiting the ability of the Administrator of General Services to move the data required to be included on the website established under subsection (a) to a successor information system. Any such information system shall include a reference to BuyAmerican.gov.
SEC. 70940. CONSISTENCY WITH INTERNATIONAL AGREEMENTS.
This subtitle shall be applied in a manner consistent with United States obligations under international agreements.
SEC. 70941. PROSPECTIVE AMENDMENTS TO INTERNAL CROSS-REFERENCES.
(a) IN GENERAL. — Section 70932(1) is amended —
(1) in subparagraph (I), by striking "section 2533a" and inserting "section 4862"; and
(2) in subparagraph (J), by striking "section 2533b" and inserting "section 4863".
(b) EFFECTIVE DATE. — The amendments made by subsection (a) shall take effect on January 1, 2022.
Subtitle C — Make PPE in America
SEC. 70951. SHORT TITLE.
This subtitle may be cited as the "Make PPE in America Act".
SEC. 70952. FINDINGS.
Congress makes the following findings:
(1) The COVID-19 pandemic has exposed the vulnerability of the United States supply chains for, and lack of domestic production of, personal protective equipment (PPE).
(2) The United States requires a robust, secure, and wholly domestic PPE supply chain to safeguard public health and national security.
(3) Issuing a strategy that provides the government's anticipated needs over the next three years will enable suppliers to assess what changes, if any, are needed in their manufacturing capacity to meet expected demands.
(4) In order to foster a domestic PPE supply chain, United States industry needs a strong and consistent demand signal from the Federal Government providing the necessary certainty to expand production capacity investment in the United States.
(5) In order to effectively incentivize investment in the United States and the re-shoring of manufacturing, long-term contracts must be no shorter than three years in duration.
(6) To accomplish this aim, the United States should seek to ensure compliance with its international obligations, such as its commitments under the World Trade Organization's Agreement on Government Procurement and its free trade agreements, including by invoking any relevant exceptions to those agreements, especially those related to national security and public health.
(7) The United States needs a long-term investment strategy for the domestic production of PPE items critical to the United States national response to a public health crisis, including the COVID-19 pandemic.
SEC. 70953. REQUIREMENT OF LONG-TERM CONTRACTS FOR DOMESTICALLY MANUFACTURED PERSONAL PROTECTIVE EQUIPMENT.
(a) DEFINITIONS. — In this section:
(1) APPROPRIATE CONGRESSIONAL COMMITTEES. — The term "appropriate congressional committees" means —
(A) the Committee on Homeland Security and Governmental Affairs, the Committee on Health, Education, Labor, and Pensions, the Committee on Finance, and the Committee on Veterans' Affairs of the Senate; and
(B) the Committee on Homeland Security, the Committee on Oversight and Reform, the Committee on Energy and Commerce, the Committee on Ways and Means, and the Committee on Veterans' Affairs of the House of Representatives.
(2) COVERED SECRETARY. — The term "covered Secretary" means the Secretary of Homeland Security, the Secretary of Health and Human Services, and the Secretary of Veterans Affairs.
(3) PERSONAL PROTECTIVE EQUIPMENT. — The term "personal protective equipment" means surgical masks, respirator masks and powered air purifying respirators and required filters, face shields and protective eyewear, gloves, disposable and reusable surgical and isolation gowns, head and foot coverings, and other gear or clothing used to protect an individual from the transmission of disease.
(4) UNITED STATES. — The term "United States" means the 50 States, the District of Columbia, and the possessions of the United States.
(b) CONTRACT REQUIREMENTS FOR DOMESTIC PRODUCTION. — Beginning 90 days after the date of the enactment of this Act, in order to ensure the sustainment and expansion of personal protective equipment manufacturing in the United States and meet the needs of the current pandemic response, any contract for the procurement of personal protective equipment entered into by a covered Secretary, or a covered Secretary's designee, shall —
(1) be issued for a duration of at least 2 years, plus all option periods necessary, to incentivize investment in the production of personal protective equipment and the materials and components thereof in the United States; and
(2) be for personal protective equipment, including the materials and components thereof, that is grown, reprocessed, reused, or produced in the United States.
(c) ALTERNATIVES TO DOMESTIC PRODUCTION. — The requirement under subsection (b) shall not apply to an item of personal protective equipment, or component or material thereof if, after maximizing to the extent feasible sources consistent with subsection (b), the covered Secretary —
(1) maximizes sources for personal protective equipment that is assembled outside the United States containing only materials and components that are grown, reprocessed, reused, or produced in the United States; and
(2) certifies every 120 days that it is necessary to procure personal protective equipment under alternative procedures to respond to the immediate needs of a public health emergency.
(d) AVAILABILITY EXCEPTION. —
(1) IN GENERAL. — Subsections (b) and (c) shall not apply to an item of personal protective equipment, or component or material thereof —
(A) that is, or that includes, a material listed in section 25.104 of the Federal Acquisition Regulation as one for which a non-availability determination has been made; or
(B) as to which the covered Secretary determines that a sufficient quantity of a satisfactory quality that is grown, reprocessed, reused, or produced in the United States cannot be procured as, and when, needed at United States market prices.
(2) CERTIFICATION REQUIREMENT. — The covered Secretary shall certify every 120 days that the exception under paragraph (1) is necessary to meet the immediate needs of a public health emergency.
(e) REPORT. —
(1) IN GENERAL. — Not later than 180 days after the date of the enactment of this Act, the Director of the Office of Management and Budget, in consultation with the covered Secretaries, shall submit to the chairs and ranking members of the appropriate congressional committees a report on the procurement of personal protective equipment.
(2) ELEMENTS. — The report required under paragraph (1) shall include the following elements:
(A) The United States long-term domestic procurement strategy for PPE produced in the United States, including strategies to incentivize investment in and maintain United States supply chains for all PPE sufficient to meet the needs of the United States during a public health emergency.
(B) An estimate of long-term demand quantities for all PPE items procured by the United States.
(C) Recommendations for congressional action required to implement the United States Government's procurement strategy.
(D) A determination whether all notifications, amendments, and other necessary actions have been completed to bring the United States existing international obligations into conformity with the statutory requirements of this subtitle.
(f) AUTHORIZATION OF TRANSFER OF EQUIPMENT. —
(1) IN GENERAL. — A covered Secretary may transfer to the Strategic National Stockpile established under section 319F-2 of the Public Health Service Act (42 U.S.C. 247d-6b) any excess personal protective equipment acquired under a contract executed pursuant to subsection (b).
(2) TRANSFER OF EQUIPMENT DURING A PUBLIC HEALTH EMERGENCY. —
(A) AMENDMENT. — Title V of the Homeland Security Act of 2002 (6 U.S.C. 311 et seq.) is amended by adding at the end the following:
"SEC. 529. TRANSFER OF EQUIPMENT DURING A PUBLIC HEALTH EMERGENCY.
"(a) AUTHORIZATION OF TRANSFER OF EQUIPMENT. — During a public health emergency declared by the Secretary of Health and Human Services under section 319(a) of the Public Health Service Act (42 U.S.C. 247d(a)), the Secretary, at the request of the Secretary of Health and Human Services, may transfer to the Department of Health and Human Services, on a reimbursable basis, excess personal protective equipment or medically necessary equipment in the possession of the Department.
"(b) DETERMINATION BY SECRETARIES. —
"(1) IN GENERAL. — In carrying out this section —
"(A) before requesting a transfer under subsection (a), the Secretary of Health and Human Services shall determine whether the personal protective equipment or medically necessary equipment is otherwise available; and
"(B) before initiating a transfer under subsection (a), the Secretary, in consultation with the heads of each component within the Department, shall —
"(i) determine whether the personal protective equipment or medically necessary equipment requested to be transferred under subsection (a) is excess equipment; and
"(ii) certify that the transfer of the personal protective equipment or medically necessary equipment will not adversely impact the health or safety of officers, employees, or contractors of the Department.
"(2) NOTIFICATION. — The Secretary of Health and Human Services and the Secretary shall each submit to Congress a notification explaining the determination made under subparagraphs (A) and (B), respectively, of paragraph (1).
"(3) REQUIRED INVENTORY. —
"(A) IN GENERAL. — The Secretary shall —
"(i) acting through the Chief Medical Officer of the Department, maintain an inventory of all personal protective equipment and medically necessary equipment in the possession of the Department; and
"(ii) make the inventory required under clause (i) available, on a continual basis, to —
"(I) the Secretary of Health and Human Services; and
"(II) the Committee on Appropriations and the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Appropriations and the Committee on Homeland Security of the House of Representatives.
"(B) FORM. — Each inventory required to be made available under subparagraph (A) shall be submitted in unclassified form, but may include a classified annex.".
(B) TABLE OF CONTENTS AMENDMENT. — The table of contents in section 1(b) of the Homeland Security Act of 2002 (Public Law 107-296; 116 Stat. 2135) is amended by inserting after the item relating to section 528 the following:
"Sec. 529. Transfer of equipment during a public health emergency.".
(3) STRATEGIC NATIONAL STOCKPILE. — Section 319F-2(a) of the Public Health Service Act (42 U.S.C. 247d-6b(a)) is amended by adding at the end the following:
"(6) TRANSFERS OF ITEMS. — The Secretary, in coordination with the Secretary of Homeland Security, may sell drugs, vaccines and other biological products, medical devices, or other supplies maintained in the stockpile under paragraph (1) to a Federal agency or private, nonprofit, State, local, tribal, or territorial entity for immediate use and distribution, provided that any such items being sold are —
"(A) within 1 year of their expiration date; or
"(B) determined by the Secretary to no longer be needed in the stockpile due to advances in medical or technical capabilities.".
(g) COMPLIANCE WITH INTERNATIONAL AGREEMENTS. — The President or the President's designee shall take all necessary steps, including invoking the rights of the United States under Article III of the World Trade Organization's Agreement on Government Procurement and the relevant exceptions of other relevant agreements to which the United States is a party, to ensure that the international obligations of the United States are consistent with the provisions of this subtitle.
* * *
DIVISION H — REVENUE PROVISIONS
TITLE I — HIGHWAY TRUST FUND
SEC. 80101. EXTENSION OF HIGHWAY TRUST FUND EXPENDITURE AUTHORITY.
(a) HIGHWAY TRUST FUND. — Section 9503 of the Internal Revenue Code of 1986 is amended —
(1) by striking "October 1, 2021" in subsections (b)(6)(B), (c)(1), and (e)(3) and inserting "October 1, 2026", and
(2) by striking "Continuing Appropriations Act, 2021 and Other Extensions Act" in subsections (c)(1) and (e)(3) and inserting "Infrastructure Investment and Jobs Act".
(b) SPORT FISH RESTORATION AND BOATING TRUST FUND. — Section 9504 of such Code is amended —
(1) by striking "Continuing Appropriations Act, 2021 and Other Extensions Act" each place it appears in subsection (b)(2) and inserting "Infrastructure Investment and Jobs Act", and
(2) by striking "October 1, 2021" in subsection (d)(2) and inserting "October 1, 2026".
(c) LEAKING UNDERGROUND STORAGE TANK TRUST FUND. — Section 9508(e)(2) of such Code is amended by striking "October 1, 2021" and inserting "October 1, 2026".
SEC. 80102. EXTENSION OF HIGHWAY-RELATED TAXES.
(a) IN GENERAL. —
(1) Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking "September 30, 2022" and inserting "September 30, 2028":
(A) Section 4041(a)(1)(C)(iii)(I).
(C) Section 4081(d)(1).
(2) Each of the following provisions of such Code is amended by striking "October 1, 2022" and inserting "October 1, 2028":
(B) Section 4051(c).
(C) Section 4071(d).
(D) Section 4081(d)(3).
(b) EXTENSION OF TAX, ETC., ON USE OF CERTAIN HEAVY VEHICLES. — Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking "2023" each place it appears and inserting "2029":
(1) Section 4481(f).
(2) Subsections (c)(4) and (d) of section 4482.
(c) FLOOR STOCKS REFUNDS. — Section 6412(a)(1) of the Internal Revenue Code of 1986 is amended —
(1) by striking "October 1, 2022" each place it appears and inserting "October 1, 2028";
(2) by striking "March 31, 2023" each place it appears and inserting "March 31, 2029"; and
(3) by striking "January 1, 2023" and inserting "January 1, 2029".
(d) EXTENSION OF CERTAIN EXEMPTIONS. —
(1) Section 4221(a) of the Internal Revenue Code of 1986 is amended by striking "October 1, 2022" and inserting "October 1, 2028".
(2) Section 4483(i) of such Code is amended by striking "October 1, 2023" and inserting "October 1, 2029".
(e) EXTENSION OF TRANSFERS OF CERTAIN TAXES. —
(1) IN GENERAL. — Section 9503 of the Internal Revenue Code of 1986 is amended —
(A) in subsection (b) —
(i) by striking "October 1, 2022" each place it appears in paragraphs (1) and (2) and inserting "October 1, 2028";
(ii) by striking "OCTOBER 1, 2022" in the heading of paragraph (2) and inserting "OCTOBER 1, 2028";
(iii) by striking "September 30, 2022" in paragraph (2) and inserting "September 30, 2028"; and
(iv) by striking "July 1, 2023" in paragraph (2) and inserting "July 1, 2029"; and
(B) in subsection (c)(2), by striking "July 1, 2023" and inserting "July 1, 2029".
(2) MOTORBOAT AND SMALL-ENGINE FUEL TAX TRANSFERS. —
(A) IN GENERAL. — Paragraphs (3)(A)(i) and (4)(A) of section 9503(c) of such Code are each amended by striking "October 1, 2022" and inserting "October 1, 2028".
(B) CONFORMING AMENDMENTS TO LAND AND WATER CONSERVATION FUND. — Section 200310 of title 54, United States Code, is amended —
(i) by striking "October 1, 2023" each place it appears and inserting "October 1, 2029"; and
(ii) by striking "October 1, 2022" and inserting "October 1, 2028".
(f) EFFECTIVE DATE. — The amendments made by this section shall take effect on October 1, 2021.
SEC. 80103. FURTHER ADDITIONAL TRANSFERS TO TRUST FUND.
Subsection (f) of section 9503 of the Internal Revenue Code of 1986 is amended by redesignating paragraph (11) as paragraph (12) and inserting after paragraph (10) the following new paragraph:
"(11) FURTHER TRANSFERS TO TRUST FUND. — Out of money in the Treasury not otherwise appropriated, there is hereby appropriated —
"(A) $90,000,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and
"(B) $28,000,000,000 to the Mass Transit Account in the Highway Trust Fund.".
TITLE II — CHEMICAL SUPERFUND
SEC. 80201. EXTENSION AND MODIFICATION OF CERTAIN SUPERFUND EXCISE TAXES.
(a) EXTENSION. —
(1) IN GENERAL. — Section 4661(c) of the Internal Revenue Code of 1986 is amended to read as follows:
"(c) TERMINATION. — No tax shall be imposed by this section after December 31, 2031.".
(2) IMPORTED SUBSTANCES. — Section 4671(e) of the Internal Revenue Code of 1986 is amended to read as follows:
"(e) TERMINATION. — No tax shall be imposed by this section after December 31, 2031.".
(b) MODIFICATION OF RATES. —
(1) IN GENERAL. — Section 4661(b) of the Internal Revenue Code of 1986 is amended to read as follows:
"(b) AMOUNT OF TAX. — The amount of tax imposed by subsection (a) shall be determined in accordance with the following table:
"In the case of: | The tax is the following amount per ton: |
|---|---|
Acetylene | $9.74 |
Benzene | 9.74 |
Butane | 9.74 |
Butylene | 9.74 |
Butadiene | 9.74 |
Ethylene | 9.74 |
Methane | 6.88 |
Napthalene | 9.74 |
Propylene | 9.74 |
Toluene | 9.74 |
Xylene | 9.74 |
Ammonia | 5.28 |
Antimony | 8.90 |
Antimony trioxide | 7.50 |
Arsenic | 8.90 |
Arsenic trioxide | 6.82 |
Barium sulfide | 4.60 |
Bromine | 8.90 |
Cadmium | 8.90 |
Chlorine | 5.40 |
Chromium | 8.90 |
Chromite | 3.04 |
Potassium dichromate | 3.38 |
Sodium dichromate | 3.74 |
Cobalt | 8.90 |
Cupric sulfate | 3.74 |
Cupric oxide | 7.18 |
Cuprous oxide | 7.94 |
Hydrochloric acid | 0.58 |
Hydrogen fluoride | 8.46 |
Lead oxide | 8.28 |
Mercury | 8.90 |
Nickel | 8.90 |
Phosphorus | 8.90 |
Stannous chloride | 5.70 |
Stannic chloride | 4.24 |
Zinc chloride | 4.44 |
Zinc sulfate | 3.80 |
Potassium hydroxide | 0.44 |
Sodium hydroxide | 0.56 |
Sulfuric acid | 0.52 |
Nitric acid | 0.48.". |
(2) RATE ON TAXABLE SUBSTANCES WHERE IMPORTER DOES NOT FURNISH INFORMATION TO THE SECRETARY. — Section 4671(b)(2) of such Code is amended by striking "5 percent" and inserting "10 percent".
(c) RULES RELATING TO TAXABLE SUBSTANCES. —
(1) MODIFICATION OF DETERMINATION OF TAXABLE SUBSTANCES. — Section 4672(a)(2)(B) of the Internal Revenue Code of 1986 is amended by striking "50 percent" each place it appears and inserting "20 percent".
(2) PRESUMPTION AS A TAXABLE SUBSTANCE FOR PRIOR DETERMINATIONS. — Except as otherwise determined by the Secretary of the Treasury (or the Secretary's delegate), any substance which was determined to be a taxable substance by reason of section 4672(a)(2) of the Internal Revenue Code of 1986 prior to the date of enactment of this Act shall continue to be treated as a taxable substance for purposes of such section after such date.
(3) PUBLICATION OF INITIAL LIST. — Not later than January 1, 2022, the Secretary of the Treasury (or the Secretary's delegate) shall publish an initial list of taxable substances under section 4672(a) of the Internal Revenue Code of 1986.
(d) EFFECTIVE DATE. — The amendments made by this section shall take effect on July 1, 2022.
TITLE III — CUSTOMS USER FEES
SEC. 80301. EXTENSION OF CUSTOMS USER FEES.
(a) IN GENERAL. — Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended —
(1) in subparagraph (A), by striking "September 30, 2030" and inserting "September 30, 2031"; and
(2) in subparagraph (B)(i), by striking "September 30, 2030" and inserting "September 30, 2031".
(b) RATE FOR MERCHANDISE PROCESSING FEES. — Section 503 of the United States-Korea Free Trade Agreement Implementation Act (Public Law 112-41; 19 U.S.C. 3805 note) is amended by striking "September 30, 2030" and inserting "September 30, 2031".
TITLE IV — BOND PROVISIONS
SEC. 80401. PRIVATE ACTIVITY BONDS FOR QUALIFIED BROADBAND PROJECTS.
(a) IN GENERAL. — Section 142(a) of the Internal Revenue Code of 1986 is amended by striking "or" at the end of paragraph (14), by striking the period at the end of paragraph (15) and inserting ", or", and by adding at the end the following new paragraph:
"(16) qualified broadband projects.".
(b) QUALIFIED BROADBAND PROJECTS. — Section 142 of such Code is amended by adding at the end the following new subsection:
"(n) QUALIFIED BROADBAND PROJECT. —
"(1) IN GENERAL. — For purposes of subsection (a)(16), the term 'qualified broadband project' means any project which —
"(A) is designed to provide broadband service solely to 1 or more census block groups in which more than 50 percent of residential households do not have access to fixed, terrestrial broadband service which delivers at least 25 megabits per second downstream and at least 3 megabits service upstream, and
"(B) results in internet access to residential locations, commercial locations, or a combination of residential and commercial locations at speeds not less than 100 megabits per second for downloads and 20 megabits for second for uploads, but only if at least 90 percent of the locations provided such access under the project are locations where, before the project, a broadband service provider —
"(i) did not provide service, or
"(ii) did not provide service meeting the minimum speed requirements described in subparagraph (A).
"(2) NOTICE TO BROADBAND PROVIDERS. — A project shall not be treated as a qualified broadband project unless, before the issue date of any issue the proceeds of which are to be used to fund the project, the issuer —
"(A) notifies each broadband service provider providing broadband service in the area within which broadband services are to be provided under the project of the project and its intended scope,
"(B) includes in such notice a request for information from each such provider with respect to the provider's ability to deploy, manage, and maintain a broadband network capable of providing gigabit capable Internet access to residential or commercial locations, and
"(C) allows each such provider at least 90 days to respond to such notice and request.".
(c) PARTIAL EXCEPTION FROM VOLUME CAP. —
(1) IN GENERAL. — Section 146(g) of the Internal Revenue Code of 1986 is amended by striking "and" at the end of paragraph (3), by striking the period at the end of paragraph (4) and inserting ", and", and by inserting immediately after paragraph (4) the following new paragraph:
"(5) 75 percent of any exempt facility bond issued as part of an issue described in paragraph (16) of section 142(a) (relating to qualified broadband projects).".
(2) GOVERNMENT-OWNED PROJECTS. — The last sentence of section 146(g) of such Code is amended by striking "Paragraph (4)" and inserting "Paragraphs (4) and (5)".
(d) EFFECTIVE DATE. — The amendments made by this section shall apply to obligations issued in calendar years beginning after the date of the enactment of this Act.
SEC. 80402. CARBON DIOXIDE CAPTURE FACILITIES.
(a) IN GENERAL. — Section 142(a) of the Internal Revenue Code of 1986, as amended by section 80401, is amended by striking "or" at the end of paragraph (15), by striking the period at the end of paragraph (16) and inserting ", or", and by adding at the end the following new paragraph:
"(17) qualified carbon dioxide capture facilities.".
(b) QUALIFIED CARBON DIOXIDE CAPTURE FACILITIES. — Section 142 of such Code, as amended by section 80401, is amended by adding at the end the following new subsection:
"(o) QUALIFIED CARBON DIOXIDE CAPTURE FACILITY. —
"(1) IN GENERAL. — For purposes of subsection (a)(17), the term 'qualified carbon dioxide capture facility' means —
"(A) the eligible components of an industrial carbon dioxide facility, and
"(B) a direct air capture facility (as defined in section 45Q(e)(1)).
"(2) DEFINITIONS. — For purposes of this subsection:
"(A) ELIGIBLE COMPONENT. —
"(i) IN GENERAL. — The term 'eligible component' means any equipment which is installed in an industrial carbon dioxide facility that satisfies the requirements under paragraph (3) and which is —
"(I) used for the purpose of capture, treatment and purification, compression, transportation, or on-site storage of carbon dioxide produced by the industrial carbon dioxide facility, or
"(II) integral or functionally related and subordinate to a process which converts a solid or liquid product from coal, petroleum residue, biomass, or other materials which are recovered for their energy or feedstock value into a synthesis gas composed primarily of carbon dioxide and hydrogen for direct use or subsequent chemical or physical conversion.
"(ii) DEFINITIONS. — For purposes of this subparagraph —
"(I) BIOMASS. —
"(aa) IN GENERAL. — The term 'biomass' means any —
"(AA) agricultural or plant waste,
"(BB) byproduct of wood or paper mill operations, including lignin in spent pulping liquors, and
"(CC) other products of forestry maintenance.
"(bb) EXCLUSION. — The term 'biomass' does not include paper which is commonly recycled.
"(II) COAL. — The term 'coal' means anthracite, bituminous coal, subbituminous coal, lignite, and peat.
"(B) INDUSTRIAL CARBON DIOXIDE FACILITY. —
"(i) IN GENERAL. — Except as provided in clause (ii), the term 'industrial carbon dioxide facility' means a facility that emits carbon dioxide (including from any fugitive emissions source) that is created as a result of any of the following processes:
"(I) Fuel combustion.
"(II) Gasification.
"(III) Bioindustrial.
"(IV) Fermentation.
"(V) Any manufacturing industry relating to —
"(aa) chemicals,
"(bb) fertilizers,
"(cc) glass,
"(dd) steel,
"(ee) petroleum residues,
"(ff) forest products,
"(gg) agriculture, including feedlots and dairy operations, and
"(hh) transportation grade liquid fuels.
"(ii) EXCEPTIONS. — For purposes of clause (i), an industrial carbon dioxide facility shall not include —
"(I) any geological gas facility, or
"(II) any air separation unit that —
"(aa) does not qualify as gasification equipment, or
"(bb) is not a necessary component of an oxy-fuel combustion process.
"(iii) DEFINITIONS. — For purposes of this subparagraph —
"(I) PETROLEUM RESIDUE. — The term 'petroleum residue' means the carbonized product of high-boiling hydrocarbon fractions obtained in petroleum processing.
"(II) GEOLOGICAL GAS FACILITY. — The term 'geological gas facility' means a facility that —
"(aa) produces a raw product consisting of gas or mixed gas and liquid from a geological formation,
"(bb) transports or removes impurities from such product, or
"(cc) separates such product into its constituent parts.
"(3) SPECIAL RULE FOR FACILITIES WITH LESS THAN 65 PERCENT CAPTURE AND STORAGE PERCENTAGE. —
"(A) IN GENERAL. — Subject to subparagraph (B), the eligible components of an industrial carbon dioxide facility satisfies the requirements of this paragraph if such eligible components are designed to have a capture and storage percentage (as determined under subparagraph (C)) that is equal to or greater than 65 percent.
"(B) EXCEPTION. — In the case of an industrial carbon dioxide facility designed with a capture and storage percentage that is less than 65 percent, the percentage of the cost of the eligible components installed in such facility that may be financed with tax-exempt bonds may not be greater than the designed capture and storage percentage.
"(C) CAPTURE AND STORAGE PERCENTAGE. —
"(i) IN GENERAL. — Subject to clause (ii), the capture and storage percentage shall be an amount, expressed as a percentage, equal to the quotient of —
"(I) the total metric tons of carbon dioxide designed to be annually captured, transported, and injected into —
"(aa) a facility for geologic storage, or
"(bb) an enhanced oil or gas recovery well followed by geologic storage, divided by
"(II) the total metric tons of carbon dioxide which would otherwise be released into the atmosphere each year as industrial emission of greenhouse gas if the eligible components were not installed in the industrial carbon dioxide facility.
"(ii) LIMITED APPLICATION OF ELIGIBLE COMPONENTS. — In the case of eligible components that are designed to capture carbon dioxide solely from specific sources of emissions or portions thereof within an industrial carbon dioxide facility, the capture and storage percentage under this subparagraph shall be determined based only on such specific sources of emissions or portions thereof.
"(4) REGULATIONS. — The Secretary shall issue such regulations or other guidance as are necessary to carry out the provisions of this subsection, including methods for determining costs attributable to an eligible component for purposes of paragraph (3)(A).".
(c) VOLUME CAP. — Section 146(g) of such Code, as amended by section 80401, is amended by striking "and" at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting ", and", and by inserting immediately after paragraph (5) the following new paragraph:
"(6) 75 percent of any exempt facility bond issued as part of an issue described in paragraph (17) of section 142(a) (relating to qualified carbon dioxide capture facilities).".
(d) CLARIFICATION OF PRIVATE BUSINESS USE. — Section 141(b)(6) of such Code is amended by adding at the end the following new subparagraph:
"(C) CLARIFICATION RELATING TO QUALIFIED CARBON DIOXIDE CAPTURE FACILITIES. — For purposes of this subsection, the sale of carbon dioxide produced by a qualified carbon dioxide capture facility (as defined in section 142(o)) which is owned by a governmental unit shall not constitute private business use.".
(e) COORDINATION WITH CREDIT FOR CARBON OXIDE SEQUESTRATION. — Section 45Q(f) of such Code is amended by adding at the end the following new paragraph:
"(3) CREDIT REDUCED FOR CERTAIN TAX-EXEMPT BONDS. — The amount of the credit determined under subsection (a) with respect to any project for any taxable year shall be reduced by the amount which is the product of the amount so determined for such year and the lesser of 1⁄2 or a fraction —
"(A) the numerator of which is the sum, for the taxable year and all prior taxable years, of the proceeds from an issue described in section 142(a)(17) used to provide financing for the project the interest on which is exempt from tax under section 103, and
"(B) the denominator of which is the aggregate amount of additions to the capital account for the project for the taxable year and all prior taxable years.
The amounts under the preceding sentence for any taxable year shall be determined as of the close of the taxable year.".
(f) EFFECTIVE DATE. — The amendments made by this section shall apply to obligations issued after December 31, 2021.
SEC. 80403. INCREASE IN NATIONAL LIMITATION AMOUNT FOR QUALIFIED HIGHWAY OR SURFACE FREIGHT TRANSPORTATION FACILITIES.
(a) IN GENERAL. — Section 142(m)(2)(A) of the Internal Revenue Code of 1986 is amended by striking "$15,000,000,000" and inserting "$30,000,000,000".
(b) EFFECTIVE DATE. — The amendment made by this section shall apply to bonds issued after the date of the enactment of this Act.
TITLE V — RELIEF FOR TAXPAYERS AFFECTED BY DISASTERS OR OTHER CRITICAL EVENTS
SEC. 80501. MODIFICATION OF AUTOMATIC EXTENSION OF CERTAIN DEADLINES IN THE CASE OF TAXPAYERS AFFECTED BY FEDERALLY DECLARED DISASTERS.
(a) IN GENERAL. — Section 7508A(d) of the Internal Revenue Code of 1986 is amended —
(1) in paragraph (1) —
(A) by striking "the latest incident date so specified" in subparagraph (B) and inserting "the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued", and
(B) by striking "in the same manner as a period specified under subsection (a)" and inserting "in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B))",
(2) by striking paragraph (3) and inserting the following:
"(3) DISASTER AREA. — For purposes of this subsection, the term 'disaster area' means an area in which a major disaster for which the President provides financial assistance under section 408 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5174) occurs.", and
(3) by adding at the end the following:
"(6) MULTIPLE DECLARATIONS. — For purposes of paragraph (1), in the case of multiple declarations relating to a disaster area which are issued within a 60-day period, a separate period shall be determined under such paragraph with respect to each such declaration.".
(b) EFFECTIVE DATE. — The amendment made by this section shall apply to federally declared disasters declared after the date of enactment of this Act.
SEC. 80502. MODIFICATIONS OF RULES FOR POSTPONING CERTAIN ACTS BY REASON OF SERVICE IN COMBAT ZONE OR CONTINGENCY OPERATION.
(a) IN GENERAL. — Section 7508(a)(1) of the Internal Revenue Code of 1986 is amended —
(1) by striking subparagraph (C) and inserting the following:
"(C) Filing a petition with the Tax Court, or filing a notice of appeal from a decision of the Tax Court;", and
(2) by inserting "or in respect of any erroneous refund" after "any tax" in subparagraph (J).
(b) EFFECTIVE DATE. — The amendments made by this section shall apply to any period for performing an act which has not expired before the date of the enactment of this Act.
SEC. 80503. TOLLING OF TIME FOR FILING A PETITION WITH THE TAX COURT.
(a) IN GENERAL. — Section 7451 of the Internal Revenue Code of 1986 is amended —
(1) by striking "The Tax Court" and inserting the following:
"(a) FEES. — The Tax Court", and
(2) by adding at the end the following new subsection:
"(b) TOLLING OF TIME IN CERTAIN CASES. —
"(1) IN GENERAL. — Notwithstanding any other provision of this title, in any case (including by reason of a lapse in appropriations) in which a filing location is inaccessible or otherwise unavailable to the general public on the date a petition is due, the relevant time period for filing such petition shall be tolled for the number of days within the period of inaccessibility plus an additional 14 days.
"(2) FILING LOCATION. — For purposes of this subsection, the term 'filing location' means —
"(A) the office of the clerk of the Tax Court, or
"(B) any on-line portal made available by the Tax Court for electronic filing of petitions.".
(b) CONFORMING AMENDMENTS. —
(1) The heading for section 7451 of the Internal Revenue Code of 1986 is amended by striking "FEE FOR FILING PETITION" and inserting "PETITIONS".
(2) The item in the table of contents for part II of subchapter C of chapter 76 of such Code is amended by striking "Fee for filing petition" and inserting "Petitions".
(c) EFFECTIVE DATE. — The amendments made by this section shall apply to petitions required to be timely filed (determined without regard to the amendments made by this section) after the date of enactment of this Act.
SEC. 80504. AUTHORITY TO POSTPONE CERTAIN TAX DEADLINES BY REASON OF SIGNIFICANT FIRES.
(a) IN GENERAL. — Section 7508A of the Internal Revenue Code of 1986 is amended —
(1) by inserting ", a significant fire," after "federally declared disaster (as defined in section 165(i)(5)(A))" in subsection (a),
(2) by inserting ", fire," after "disaster" each place it appears in subsections (a)(1) and (b), and
(3) by adding at the end the following new subsection:
"(e) SIGNIFICANT FIRE. — For purposes of this section, the term 'significant fire' means any fire with respect to which assistance is provided under section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act.".
(b) CONFORMING AMENDMENTS. —
(1) The heading of section 7508A of the Internal Revenue Code of 1986 is amended by striking "PRESIDENTIALLY DECLARED DISASTER" and inserting "FEDERALLY DECLARED DISASTER, SIGNIFICANT FIRE,".
(2) The item relating to section 7508A in the table of sections for chapter 77 of such Code is amended by striking "Presidentially declared disaster" and inserting "Federally declared disaster, significant fire,".
(c) EFFECTIVE DATE. — The amendments made by this section shall apply to fires for which assistance is provided after the date of the enactment of this Act.
TITLE VI — OTHER PROVISIONS
SEC. 80601. MODIFICATION OF TAX TREATMENT OF CONTRIBUTIONS TO THE CAPITAL OF A CORPORATION.
(a) IN GENERAL. — Section 118 of the Internal Revenue Code of 1986 is amended —
(1) in subsection (b), by inserting "except as provided in subsection (c)," after "For purposes of subsection (a),",
(2) by redesignating subsection (d) as subsection (e), and
(3) by striking subsection (c) and inserting the following:
"(c) SPECIAL RULES FOR WATER AND SEWERAGE DISPOSAL UTILITIES. —
"(1) GENERAL RULE. — For purposes of this section, the term 'contribution to the capital of the taxpayer' includes any amount of money or other property received from any person (whether or not a shareholder) by a regulated public utility which provides water or sewerage disposal services if —
"(A) such amount is —
"(i) a contribution in aid of construction, or
"(ii) a contribution to the capital of such utility by a governmental entity providing for the protection, preservation, or enhancement of drinking water or sewerage disposal services,
"(B) in the case of a contribution in aid of construction which is property other than water or sewerage disposal facilities, such amount meets the requirements of the expenditure rule of paragraph (2), and
"(C) such amount (or any property acquired or constructed with such amount) is not included in the taxpayer's rate base for ratemaking purposes.
"(2) EXPENDITURE RULE. — An amount meets the requirements of this paragraph if —
"(A) an amount equal to such amount is expended for the acquisition or construction of tangible property described in section 1231(b) —
"(i) which is the property for which the contribution was made or is of the same type as such property, and
"(ii) which is used predominantly in the trade or business of furnishing water or sewerage disposal services,
"(B) the expenditure referred to in subparagraph (A) occurs before the end of the second taxable year after the year in which such amount was received, and
"(C) accurate records are kept of the amounts contributed and expenditures made, the expenditures to which contributions are allocated, and the year in which the contributions and expenditures are received and made.
"(3) DEFINITIONS. — For purposes of this subsection —
"(A) CONTRIBUTION IN AID OF CONSTRUCTION. — The term 'contribution in aid of construction' shall be defined by regulations prescribed by the Secretary, except that such term shall not include amounts paid as service charges for starting or stopping services.
"(B) PREDOMINANTLY. — The term 'predominantly' means 80 percent or more.
"(C) REGULATED PUBLIC UTILITY. — The term 'regulated public utility' has the meaning given such term by section 7701(a)(33), except that such term shall not include any utility which is not required to provide water or sewerage disposal services to members of the general public in its service area.
"(4) DISALLOWANCE OF DEDUCTIONS AND CREDITS; ADJUSTED BASIS. — Notwithstanding any other provision of this subtitle, no deduction or credit shall be allowed for, or by reason of, any expenditure which constitutes a contribution in aid of construction to which this subsection applies. The adjusted basis of any property acquired with contributions in aid of construction to which this subsection applies shall be zero.
"(d) STATUTE OF LIMITATIONS. — If the taxpayer for any taxable year treats an amount as a contribution to the capital of the taxpayer described in subsection (c)(1)(A)(i), then —
"(1) the statutory period for the assessment of any deficiency attributable to any part of such amount shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may prescribe) of —
"(A) the amount of the expenditure referred to in subparagraph (A) of subsection (c)(2),
"(B) the taxpayer's intention not to make the expenditures referred to in such subparagraph, or
"(C) a failure to make such expenditure within the period described in subparagraph (B) of subsection (c)(2), and
"(2) such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment.".
(b) EFFECTIVE DATE. — The amendments made by this section shall apply to contributions made after December 31, 2020.
SEC. 80602. EXTENSION OF INTEREST RATE STABILIZATION.
(a) FUNDING STABILIZATION UNDER THE INTERNAL REVENUE CODE OF 1986. — The table in subclause (II) of section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is amended to read as follows:
"If the calendar year is: | The applicable minimum percentage is: | The applicable maximum percentage is: |
|---|---|---|
Any year in the period starting in 2012 and ending in 2019. | 90% | 110% |
Any year in the period starting in 2020 and ending in 2030. | 95% | 105% |
2031 | 90% | 110% |
2032 | 85% | 115% |
2033 | 80% | 120% |
2034 | 75% | 125% |
After 2034 | 70% | 130%.". |
(b) FUNDING STABILIZATION UNDER EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974. —
(1) IN GENERAL. — The table in subclause (II) of section 303(h)(2)(C)(iv) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)) is amended to read as follows:
"If the calendar year is: | The applicable minimum percentage is: | The applicable maximum percentage is: |
|---|---|---|
Any year in the period starting in 2012 and ending in 2019. | 90% | 110% |
Any year in the period starting in 2020 and ending in 2030. | 95% | 105% |
2031 | 90% | 110% |
2032 | 85% | 115% |
2033 | 80% | 120% |
2034 | 75% | 125% |
After 2034 | 70% | 130%.". |
(2) CONFORMING AMENDMENTS. —
(A) IN GENERAL. — Section 101(f)(2)(D) of such Act (29 U.S.C. 1021(f)(2)(D)) is amended —
(i) in clause (i), by striking "and the American Rescue Plan Act of 2021" both places it appears and inserting ", the American Rescue Plan Act of 2021, and the Infrastructure Investment and Jobs Act", and
(ii) in clause (ii), by striking "2029" and inserting "2034".
(B) STATEMENTS. — The Secretary of Labor shall modify the statements required under subclauses (I) and (II) of section 101(f)(2)(D)(i) of such Act to conform to the amendments made by this section.
(c) EFFECTIVE DATE. — The amendments made by this section shall apply with respect to plan years beginning after December 31, 2021.
SEC. 80603. INFORMATION REPORTING FOR BROKERS AND DIGITAL ASSETS.
(a) CLARIFICATION OF DEFINITION OF BROKER. — Section 6045(c)(1) of the Internal Revenue Code of 1986 is amended —
(1) by striking "and" at the end of subparagraph (B),
(2) in subparagraph (C) —
(A) by striking "any other person who (for a consideration)" and inserting "any person who (for consideration)", and
(B) by striking the period at the end and inserting ", and", and
(3) by inserting after subparagraph (C) the following new subparagraph:
"(D) any person who (for consideration) is responsible for regularly providing any service effectuating transfers of digital assets on behalf of another person.".
(b) REPORTING OF DIGITAL ASSETS. —
(1) BROKERS. —
(A) TREATMENT AS SPECIFIED SECURITY. — Section 6045(g)(3)(B) of the Internal Revenue Code of 1986 is amended by striking "and" at the end of clause (iii), by redesignating clause (iv) as clause (v), and by inserting after clause (iii) the following new clause: "(iv) any digital asset, and".
(B) DEFINITION OF DIGITAL ASSET. — Section 6045(g)(3) of such Code is amended by adding at the end the following new subparagraph:
"(D) DIGITAL ASSET. — Except as otherwise provided by the Secretary, the term 'digital asset' means any digital representation of value which is recorded on a cryptographically secured distributed ledger or any similar technology as specified by the Secretary.".
(C) APPLICABLE DATE. — Section 6045(g)(3)(C) of such Code is amended —
(i) in clause (ii), by striking "and" at the end,
(ii) by redesignating clause (iii) as clause (iv), and
(iii) by inserting after clause (ii) the following:
"(iii) January 1, 2023, in the case of any specified security which is a digital asset, and".
(2) FURNISHING OF INFORMATION. —
(A) IN GENERAL. — Section 6045A of such Code is amended —
(i) in subsection (a), by striking "a security which is", and
(ii) by adding at the end the following:
"(d) RETURN REQUIREMENT FOR CERTAIN TRANSFERS OF DIGITAL ASSETS NOT OTHERWISE SUBJECT TO REPORTING. — Any broker, with respect to any transfer (which is not part of a sale or exchange executed by such broker) during a calendar year of a covered security which is a digital asset from an account maintained by such broker to an account which is not maintained by, or an address not associated with, a person that such broker knows or has reason to know is also a broker, shall make a return for such calendar year, in such form as determined by the Secretary, showing the information otherwise required to be furnished with respect to transfers subject to subsection (a).".
(B) REPORTING PENALTIES. — Section 6724(d)(1)(B) of such Code is amended by striking "or" at the end of clause (xxv), by striking "and" at the end of clause (xxvi), and by inserting after clause (xxvi) the following new clause:
"(xxvii) section 6045A(d) (relating to returns for certain digital assets),".
(3) TREATMENT AS CASH FOR PURPOSES OF SECTION 6050I. — Section 6050I(d) of such Code is amended by striking "and" at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ", and", and by inserting after paragraph (2) the following new paragraph:
"(3) any digital asset (as defined in section 6045(g)(3)(D)).".
(c) EFFECTIVE DATE. — The amendments made by this section shall apply to returns required to be filed, and statements required to be furnished, after December 31, 2023.
(d) RULE OF CONSTRUCTION. — Nothing in this section or the amendments made by this section shall be construed to create any inference, for any period prior to the effective date of such amendments, with respect to —
(1) whether any person is a broker under section 6045(c)(1) of the Internal Revenue Code of 1986, or
(2) whether any digital asset is property which is a specified security under section 6045(g)(3)(B) of such Code.
SEC. 80604. TERMINATION OF EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE DUE TO COVID-19.
(a) IN GENERAL. — Section 3134 of the Internal Revenue Code of 1986 is amended —
(1) in subsection (c)(5) —
(A) in subparagraph (A), by adding "and" at the end,
(B) in subparagraph (B), by striking ", and" at the end and inserting a period, and
(C) by striking subparagraph (C), and
(2) in subsection (n), by striking "January 1, 2022" and inserting "October 1, 2021 (or, in the case of wages paid by an eligible employer which is a recovery startup business, January 1, 2022)".
(b) EFFECTIVE DATE. — The amendments made by this section shall apply to calendar quarters beginning after September 30, 2021.
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DIVISION J — APPROPRIATIONS
That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2022, and for other purposes, namely:
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TITLE IV — FINANCIAL SERVICES AND GENERAL GOVERNMENT EXECUTIVE OFFICE OF THE PRESIDENT AND FUNDS APPROPRIATED TO THE PRESIDENT
OFFICE OF THE NATIONAL CYBER DIRECTOR
SALARIES AND EXPENSES
For an additional amount for "Office of the National Cyber Director", $21,000,000, to remain available until September 30, 2022, to carry out the purposes of section 1752 of the National Defense Authorization Act for Fiscal Year 2021 (Public Law 116-283): Provided, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018, and to section 251(b) of the Balanced Budget and Emergency Deficit Control Act of 1985.
FEDERAL COMMUNICATIONS COMMISSION
AFFORDABLE CONNECTIVITY FUND
For an additional amount for the "Affordable Connectivity Fund", $14,200,000,000, to remain available until expended, for the Affordable Connectivity Program, as authorized under section 904(b)(1) of division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260), as amended by section 60502 of division F of this Act: Provided, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018, and to section 251(b) of the Balanced Budget and Emergency Deficit Control Act of 1985.
FEDERAL PERMITTING IMPROVEMENT STEERING COUNCIL
ENVIRONMENTAL REVIEW IMPROVEMENT FUND
For an additional amount for the "Environmental Review Improvement Fund", $3,000,000 to remain available until September 30, 2026: Provided, That $650,000, to remain available until September 30, 2022, shall be made available for fiscal year 2022, $650,000, to remain available until September 30, 2023, shall be made available for fiscal year 2023, $650,000, to remain available until September 30, 2024, shall be made available for fiscal year 2024, $650,000, to remain available until September 30, 2025, shall be made available for fiscal year 2025, and $400,000, to remain available until September 30, 2026, shall be made available for fiscal year 2026: Provided further, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018, and to section 251(b) of the Balanced Budget and Emergency Deficit Control Act of 1985.
GENERAL SERVICES ADMINISTRATION
REAL PROPERTY ACTIVITIES
FEDERAL BUILDINGS FUND (INCLUDING TRANSFERS OF FUNDS)
For an additional amount to be deposited in the "Federal Buildings Fund", $3,418,008,000, to remain available until expended, for construction and acquisition, and repairs and alterations of border stations and land ports of entry, of which no more than $250,000,000 shall be for Program Contingency and Operational Support for necessary expenses for projects funded under this heading, including, moving governmental agencies (including space alterations and adjustments, and telecommunications relocation expenses) in connection with the assignment, allocation and transfer of space, leasing of temporary space, and building operations, of which —
(1) $2,527,808,000 shall be for projects on the U.S. Customs and Border Protection five-year plan;
(2) $430,200,000 shall be for projects with completed U.S. Customs and Border Protection/General Services Administration feasibility studies as prioritized in the "American Jobs Plan Project List" submitted to the House and Senate Committees on Appropriations on May 28, 2021; and
(3) $210,000,000 shall be for land ports of entry (LPOE) infrastructure paving; acquisition of leased LPOEs; and additional Federal Motor Carrier Safety Administration requirements at the Southern Border:
Provided, That the General Services Administration shall submit a plan, by project, regarding the use of funds made available to the Administrator under this heading in this Act to the Committees on Appropriations of the House of Representatives and the Senate within 90 days of enactment of this Act: Provided further, That the Administrator of General Services shall notify the Committees on Appropriations of the House of Representatives and the Senate quarterly on the obligations and expenditures of the funds provided under this heading in this Act by account of the Federal Buildings Fund: Provided further, That funds made available under this heading in this Act for Federal Buildings Fund activities may be transferred to, and merged with, other accounts within the Federal Buildings Fund only to the extent necessary to meet program requirements for such activities: Provided further, That the General Services Administration will provide notice in advance to the Committees on Appropriations of the House of Representatives and the Senate of any proposed transfers: Provided further, That funds made available to the Administrator under this heading in this Act shall not be subject to section 3307 of title 40, United States Code: Provided further, That amounts made available under this heading in this Act shall be in addition to any other amounts made available for such purposes, including for construction and acquisition or repairs and alterations: Provided further, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018, and to section 251(b) of the Balanced Budget and Emergency Deficit Control Act of 1985.
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- AuthorsSinema, Sen. Kyrsten
- Institutional AuthorsU.S. Senate
- Code Sections
- Subject Areas/Tax Topics
- Industry GroupsTransportation
- Jurisdictions
- Tax Analysts Document Number2021-30393
- Tax Analysts Electronic Citation2021 TNTF 147-16
