The Congressional Record is a unique source of public documentation. It started in 1873, documenting nearly all the major and minor policies being discussed and debated.
“TEXT OF AMENDMENTS” mentioning the U.S. Dept of Agriculture was published in the Senate section on pages S138-S147 on Jan. 25, 2002.
The publication is reproduced in full below:
TEXT OF AMENDMENTS
SA 2709. Mrs. LINCOLN submitted an amendment intended to be proposed to amendment SA 2698 submitted by Mr. Daschle and intended to be proposed to the bill (H.R. 622) to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; which was ordered to lie on the table; as follows:
On page 9, line 20, strike ``or''.
On page 9, line 22, strike the comma and insert ``, or''.
On page 9, between lines 22 and 23, insert:
``(V) which is qualified retail improvement property,
On page 15, line 7, strike the end quotation marks and the second period.
On page 15, after line 7, insert:
``(4) Qualified retail improvement property.--For purposes of this subsection--
``(A) In general.--The term `qualified retail improvement property' means any improvement to an interior portion of a building which is primarily used or held for use in a qualified retail business at the location of such improvement, but only if such improvement is placed in service more than 3 years after the date the building was first placed in service.
``(B) Certain improvements not included.--The term
`qualified retail improvement' does not include any improvement of a type described in clauses (i) through (iv) of subsection (k)(3)(B).
``(C) Qualified retail business.--For purposes of this paragraph--
``(i) In general.--The term `qualified retail business' means a trade or business of selling tangible personal property to the general public.
``(ii) Treatment of certain sales of intangible property or sales.--Any sale of intangible property or services shall be considered a sale of tangible property if such sale is incidental to the sale of tangible property. A trade or business shall not fail to be treated as a qualified retail business by reason of sales of intangible property or services if such sales (other than sales that are incidental to the sale of tangible personal property) represent less than 10 percent of the total sales of the trade or business at the location.''.
____
SA 2710. Mrs. LINCOLN submitted an amendment intended to be proposed by her to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; which was ordered to lie on the table; as follows:
At the end, add the following:
SEC. ____. CLARIFICATION OF EXCISE TAX EXEMPTIONS FOR
AGRICULTURAL AERIAL APPLICATORS.
(a) No Waiver by Farm Owner, Tenant, or Operator Necessary.--Subparagraph (B) of section 6420(c)(4) (relating to certain farming use other than by owner, etc.) is amended to read as follows:
``(B) if the person so using the gasoline is an aerial or other applicator of fertilizers or other substances and is the ultimate purchaser of the gasoline, then subparagraph (A) of this paragraph shall not apply and the aerial or other applicator shall be treated as having used such gasoline on a farm for farming purposes.''.
(b) Exemption Includes Fuel Used Between Airfield and Farm.--Section 6420(c)(4), as amended by subsection (a), is amended by adding at the end the following new flush sentence:
``For purposes of this paragraph, in the case of an aerial applicator, gasoline shall be treated as used on a farm for farming purposes if the gasoline is used for the direct flight between the airfield and 1 or more farms.''.
(c) Exemption from Tax on Air Transportation of Persons for Forestry Purposes Extended to Fixed-Wing Aircraft.--Subsection (f) of section 4261 (relating to tax on air transportation of persons) is amended to read as follows:
``(f) Exemption for Certain Uses.--No tax shall be imposed under subsection (a) or (b) on air transportation--
``(1) by helicopter for the purpose of transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or
``(2) by helicopter or by fixed-wing aircraft for the purpose of the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),
but only if the helicopter or fixed-wing aircraft does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.''.
(d) Effective Date.--The amendments made by this section shall apply to fuel use or air transportation after December 31, 2001, and before January 1, 2003.
____
SA 2711. Mrs. LINCOLN submitted an amendment intended to be proposed by her to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; which was ordered to lie on the table; as follows:
At the end, add the following:
SEC. ____. RECOVERY PERIOD FOR CERTAIN WIRELESS
TELECOMMUNICATIONS EQUIPMENT.
(a) 5-Year Recovery Period for Certain Wireless Telecommunications Equipment.--
(1) In general.--Subparagraph (A) of section 168(i)(2)
(defining qualified technological equipment) is amended by striking ``and'' at the end of clause (ii), by striking the period at the end of clause (iii) and inserting ``, and'', and by adding at the end the following:
``(iv) any wireless telecommunication equipment.''.
(2) Definition of wireless telecommunication equipment.--Paragraph (2) of section 168(i) is amended by adding at the end the following:
``(D) Wireless telecommunication equipment.--
``(i) In general.--For purposes of this paragraph--
``(I) In general.--The term `wireless telecommunication equipment' means equipment which is used in the transmission, reception, coordination, or switching of wireless telecommunications service.
``(II) Exception.--The term `wireless telecommunication equipment' shall not include towers, buildings, T-1 lines, or other cabling which connects cell sites to mobile switching centers.
``(ii) Wireless telecommunications service.--For purposes of clause (i), the term `wireless telecommunications service' includes any commercial mobile radio service as defined in title 47 of the Code of Federal Regulations.''.
(b) Effective Date.--The amendments made by this section shall apply to property placed in service after September 10, 2001.
____
SA 2712. Mrs. LINCOLN submitted an amendment intended to be proposed by her to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. ____. DELAY IN MEDICAID UPL CHANGES FOR NON-STATE
GOVERNMENT-OWNED OR OPERATED HOSPITALS.
(a) Congressional Findings.--Congress finds the following:
(1) The Secretary of Health and Human Services, in regulations promulgated on January 12, 2001, provided for an exception to the upper limits on payment under State medicaid plans so to permit payment to city and county public hospitals at a rate up to 150 percent of the medicare payment rate.
(2) The Secretary justified this exception because these hospitals--
(A) provide access to a wide range of needed care not often otherwise available in underserved areas;
(B) deliver a significant proportion of uncompensated care; and
(C) are critically dependent on public financing sources, such as the medicaid program.
(3) There has been no evidence presented to Congress that has changed this justification for such exception.
(b) Moratorium on UPL Changes.--Any change in the upper limits on payment under title XIX of the Social Security Act for services of non-State government-owned or operated hospitals, whether based on the final rule published on January 18, 2002, or otherwise, may not be effective before the later of January 1, 2003, or 3 months after the submission to Congress of the plan described in subsection
(c).
(c) Mitigation Plan.--The Secretary of Health and Human Services shall submit to Congress a report that contains a plan for mitigating the loss of funding to non-State government-owned or operated hospitals as a result of any change in the upper limits on payment referred to in subsection (b). Such report shall also include such recommendations for legislative action as the Secretary deems appropriate.
____
SA 2713. Mr. DASCHLE (for Mr. Kennedy) submitted an amendment intended to be proposed by Mr. Daschle to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; which was ordered to lie on the table; as follows:
Strike title IV and insert the following:
TITLE IV--TEMPORARY ENHANCED UNEMPLOYMENT BENEFITS
SEC. 401. SHORT TITLE.
This title may be cited as the ``Temporary Unemployment Compensation Act of 2002''.
SEC. 402. FEDERAL-STATE AGREEMENTS.
(a) In General.--Any State which desires to do so may enter into and participate in an agreement under this title with the Secretary of Labor (in this title referred to as the
``Secretary''). Any State which is a party to an agreement under this title may, upon providing 30 days' written notice to the Secretary, terminate such agreement.
(b) Provisions of Agreement.--
(1) In general.--Any agreement under subsection (a) shall provide that the State agency of the State will make--
(A) payments of temporary enhanced unemployment compensation to individuals; and
(B) payments of temporary supplemental unemployment compensation to individuals who--
(i) have--
(I) exhausted all rights to regular compensation under the State law (or, as the case may be, all rights to temporary enhanced unemployment compensation); or
(II) received 26 weeks of regular compensation under the State law (or, as the case may be, 26 weeks of temporary enhanced unemployment compensation);
(ii) do not have any rights to regular compensation under the State law of any other State (or to temporary enhanced unemployment compensation); and
(iii) are not receiving compensation under the unemployment compensation law of any other country.
(2) Special rules regarding temporary enhanced unemployment compensation.--
(A) In general.--Subject to subparagraphs (B) and (C), eligibility for, and the amount of, temporary enhanced unemployment compensation shall be determined in the same manner as eligibility for, and the amount of, regular compensation is determined under the State law.
(B) Eligibility for teuc.--In the case of an individual who is not eligible for regular compensation under the State law because--
(i) of the use of a definition of base period that does not count wages earned in the most recently completed calendar quarter, then eligibility for temporary enhanced unemployment compensation under subparagraph (A) shall be determined by applying a base period ending at the close of the calendar quarter most recently completed before the date of the individual's application for benefits, except that this clause shall not apply unless wage data for that quarter has been reported to the State or supplied to the State agency on behalf of the individual; or
(ii) such individual does not meet requirements relating to availability for work, active search for work, or refusal to accept work, because such individual is seeking, or is available for, only part-time (and not full-time) work, then eligibility for temporary enhanced unemployment compensation under subparagraph (A) shall be determined without regard to the fact that such individual is seeking, or is available for, only part-time (and not full-time) work, except that this clause shall not apply unless--
(I) the individual's employment on which eligibility for the temporary enhanced unemployment compensation is based was part-time employment; or
(II) the individual can show good cause for seeking, or being available for, only part-time (and not full-time) work.
(C) Increased benefits.--
(i) Individuals eligible for regular compensation.--In the case of an individual who is eligible for regular compensation (including dependents' allowances) under the State law without regard to this paragraph, the amount of temporary enhanced unemployment compensation payable to such individual for any week shall be an amount equal to the greater of--
(I) 15 percent of the amount of such regular compensation payable to such individual for the week; or
(II) $25.
(ii) Individuals not eligible for regular compensation but eligible for teuc by reason of subparagraph (b).--In the case of an individual who is eligible for temporary enhanced unemployment compensation under this paragraph by reason of either clause (i) or (ii) of subparagraph (B), the amount of temporary enhanced unemployment compensation payable to such individual for any week shall be equal to the amount of compensation payable to such individual (as determined under subparagraph (A)) for the week, plus an amount equal to the greater of--
(I) 15 percent of the amount so determined; or
(II) $25.
(iii) Rounding.--For purposes of determining the amount under clause (i)(I) or (ii)(I), such amount shall be rounded to the dollar amount specified under the State law.
(c) Nonreduction Rule.--Under an agreement entered into under this title, subsection (b)(2)(C) shall not apply (or shall cease to apply) with respect to a State upon a determination by the Secretary that the method governing the computation of regular compensation under the State law of that State has been modified in a way such that the average weekly amount of regular compensation which will be payable during the period of the agreement (determined disregarding any temporary enhanced unemployment compensation) will be less than the average weekly amount of regular compensation which would otherwise have been payable during such period under the State law, as in effect on September 11, 2001.
(d) Coordination Rules.--
(1) Regular compensation payable under a federal law.--Rules similar to the rules under subsection (b)(2) shall apply in determining the amount of benefits payable under any Federal law to the extent that those benefits are determined by reference to regular compensation payable under the State law of the State involved.
(2) Temporary supplemental unemployment compensation to serve as second-tier benefits.--Notwithstanding any other provision of law, neither regular compensation, temporary enhanced unemployment compensation, extended compensation, nor additional compensation under any Federal or State law shall be payable to any individual for any week for which temporary supplemental unemployment compensation is payable to such individual.
(3) Treatment of other unemployment compensation.--After the date on which a State enters into an agreement under this title, any regular compensation (or, as the case may be, temporary enhanced unemployment compensation) in excess of 26 weeks, any extended compensation, and any additional compensation under any Federal or State law shall be payable to an individual in accordance with the State law after such individual has exhausted any rights to temporary supplemental unemployment compensation under the agreement.
(e) Exhaustion of Benefits.--For purposes of subsection
(b)(1)(B)(i)(I), an individual shall be considered to have exhausted such individual's rights to regular compensation
(or, as the case may be, rights to temporary enhanced unemployment compensation) under a State law (or agreement under this title) when--
(1) no payments of regular compensation (or, as the case may be, rights to temporary enhanced unemployment compensation) can be made under such law (or such agreement) because the individual has received all such compensation available to the individual based on employment or wages during the individual's base period; or
(2) the individual's rights to such compensation have been terminated by reason of the expiration of the benefit year with respect to which such rights existed.
(f) Weekly Benefit Amount, Terms and Conditions, Etc. Relating to Temporary Supplemental Unemployment Compensation.--For purposes of any agreement under this title--
(1) the amount of temporary supplemental unemployment compensation which shall be payable to an individual for any week of total unemployment shall be equal to--
(A) the amount of regular compensation (including dependents' allowances) payable to such individual under the State law for a week for total unemployment during such individual's benefit year; plus
(B) the amount of any temporary enhanced unemployment compensation payable to such individual for a week for total unemployment during such individual's benefit year;
(2) the terms and conditions of the State law which apply to claims for regular compensation and to the payment thereof shall apply to claims for temporary supplemental unemployment compensation and the payment thereof, except where inconsistent with the provisions of this title or with the regulations or operating instructions of the Secretary promulgated to carry out this title; and
(3) the maximum amount of temporary supplemental unemployment compensation payable to any individual for whom a temporary supplemental unemployment compensation account is established under section 403 shall not exceed the amount established in such account for such individual.
SEC. 403. TEMPORARY SUPPLEMENTAL UNEMPLOYMENT COMPENSATION
ACCOUNT.
(a) In General.--Any agreement under this title shall provide that the State will establish, for each eligible individual who files an application for temporary supplemental unemployment compensation, a temporary supplemental unemployment compensation account.
(b) Amount in Account.--
(1) In general.--The amount established in an account under subsection (a) shall be equal to the greater of--
(A) 50 percent of--
(i) the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; plus
(ii) the amount of any temporary enhanced unemployment compensation payable to the individual during the individual's benefit year under the agreement; or
(B) 13 times the individual's weekly benefit amount.
(2) Weekly benefit amount.--For purposes of paragraph
(1)(B), an individual's weekly benefit amount for any week is an amount equal to--
(A) the amount of regular compensation (including dependents' allowances) under the State law payable to the individual for such week for total unemployment; plus
(B) the amount of any temporary enhanced unemployment compensation under the agreement payable to the individual for such week for total unemployment.
SEC. 404. PAYMENTS TO STATES HAVING AGREEMENTS UNDER THIS
TITLE.
(a) General Rule.--There shall be paid to each State which has entered into an agreement under this title an amount equal to--
(1) 100 percent of any temporary enhanced unemployment compensation made payable to individuals by such State;
(2) 100 percent of any regular compensation which would have been temporary enhanced unemployment compensation under this title but for the fact that its State law contains provisions comparable to the provisions in clauses (i) and
(ii) of section 402(b)(2)(B); and
(3) 100 percent of the temporary supplemental unemployment compensation paid to individuals by the State pursuant to such agreement.
(b) Determination of Amount.--Sums under subsection (a) payable to any State by reason of such State having an agreement under this title shall be payable, either in advance or by way of reimbursement (as may be determined by the Secretary), in such amounts as the Secretary estimates the State will be entitled to receive under this title for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary finds that the Secretary's estimates for any prior calendar month were greater or less than the amounts which should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary and the State agency of the State involved.
(c) Administrative Expenses, Etc.--There is hereby appropriated, without fiscal year limitation, out of the employment security administration account of the Unemployment Trust Fund (as established by section 901(a) of the Social Security Act (42 U.S.C. 1101(a))) $500,000,000 to reimburse States for the costs of the administration of agreements under this title (including any improvements in technology in connection therewith) and to provide reemployment services to unemployment compensation claimants in States having agreements under this title. Each State's share of the amount appropriated by the preceding sentence shall be determined by the Secretary according to the factors described in section 302(a) of the Social Security Act (42 U.S.C. 501(a)) and certified by the Secretary to the Secretary of the Treasury.
SEC. 405. FINANCING PROVISIONS.
(a) In General.--Funds in the extended unemployment compensation account (as established by section 905(a) of the Social Security Act (42 U.S.C. 1105(a))), and the Federal unemployment account (as established by section 904(g) of such Act (42 U.S.C. 1104(g))), of the Unemployment Trust Fund
(as established by section 904(a) of such Act (42 U.S.C. 1104(a))) shall be used, in accordance with subsection (b), for the making of payments (described in section 404(a)) to States having agreements entered into under this title.
(b) Certification.--The Secretary shall from time to time certify to the Secretary of the Treasury for payment to each State the sums described in section 404(a) which are payable to such State under this title. The Secretary of the Treasury, prior to audit or settlement by the General Accounting Office, shall make payments to the State in accordance with such certification by transfers from the extended unemployment compensation account, as so established
(or, to the extent that there are insufficient funds in that account, from the Federal unemployment account, as so established) to the account of such State in the Unemployment Trust Fund (as so established).
SEC. 406. FRAUD AND OVERPAYMENTS.
(a) In General.--If an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received any temporary enhanced unemployment compensation or temporary supplemental unemployment compensation under this title to which such individual was not entitled, such individual--
(1) shall be ineligible for any further benefits under this title in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and
(2) shall be subject to prosecution under section 1001 of title 18, United States Code.
(b) Repayment.--In the case of individuals who have received any temporary enhanced unemployment compensation or temporary supplemental unemployment compensation under this title to which such individuals were not entitled, the State shall require such individuals to repay those benefits to the State agency, except that the State agency may waive such repayment if it determines that--
(1) the payment of such benefits was without fault on the part of any such individual; and
(2) such repayment would be contrary to equity and good conscience.
(c) Recovery by State Agency.--
(1) In general.--The State agency may recover the amount to be repaid, or any part thereof, by deductions from any regular compensation, temporary enhanced unemployment compensation, or temporary supplemental unemployment compensation payable to such individual under this title or from any unemployment compensation payable to such individual under any Federal unemployment compensation law administered by the State agency or under any other Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individuals received the payment of the temporary enhanced unemployment compensation or the temporary supplemental unemployment compensation to which such individuals were not entitled, except that no single deduction may exceed 50 percent of the weekly benefit amount from which such deduction is made.
(2) Opportunity for hearing.--No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final.
(d) Review.--Any determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent.
SEC. 407. DEFINITIONS.
In this title, the terms ``compensation'', ``regular compensation'', ``extended compensation'', ``additional compensation'', ``benefit year'', ``base period'', ``State'',
``State agency'', ``State law'', and ``week'' have the respective meanings given such terms under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970
(26 U.S.C. 3304 note).
SEC. 408. APPLICABILITY.
(a) In General.--An agreement entered into under this title shall apply to weeks of unemployment--
(1) beginning after the date on which such agreement is entered into; and
(2) ending before January 6, 2003.
(b) Specific Rules.--
(1) In general.--Under such an agreement, the following rules shall apply:
(A) Alternative base periods.--The payment of temporary enhanced unemployment compensation by reason of section 402(b)(2)(B)(i) (relating to alternative base periods) shall not apply except in the case of initial claims filed on or after the first day of the week that includes September 11, 2001.
(B) Part-time employment and increased benefits.--The payment of temporary enhanced unemployment compensation by reason of subparagraphs (B)(ii) and (C) of section 402(b)(2)
(relating to part-time employment and increased benefits, respectively) shall apply to weeks of unemployment described in subsection (a), regardless of the date on which an individual's initial claim for benefits is filed.
(C) Eligibility for temporary supplemental unemployment compensation.--The payment of temporary supplemental unemployment compensation pursuant to section 402(b)(1)(B) shall not apply except in the case of individuals who first meet either the condition described in subclause (I) or (II) of clause (i) of such section on or after the first day of the week that includes September 11, 2001.
(2) Reapplication process.--
(A) Alternative base periods.--In the case of an individual who filed an initial claim for regular compensation on or after the first day of the week that includes September 11, 2001, and before the date that the State entered into an agreement under subsection (a)(1) that was denied as a result of the application of the base period that applied under the State law prior to the date on which the State entered into the agreement, such individual--
(i) may file a claim for temporary enhanced unemployment compensation based on section 402(b)(2)(B)(i) (relating to alternative base periods) on or after the date on which the State enters into such agreement and before the date on which such agreement terminates; and
(ii) if eligible, shall be entitled to such compensation only for weeks of unemployment described in subsection (a) beginning on or after the date on which the individual files such claim.
(B) Part-time employment.--In the case of an individual who before the date that the State entered into an agreement under subsection (a)(1) was denied regular compensation under the State law's provisions relating to availability for work, active search for work, or refusal to accept work, solely by virtue of the fact that such individual is seeking, or available for, only part-time (and not full-time) work, such individual--
(i) may file a claim for temporary enhanced unemployment compensation based on section 402(b)(2)(B)(ii) (relating to part-time employment) on or after the date on which the State enters into the agreement under subsection (a)(1) and before the date on which such agreement terminates; and
(ii) if eligible, shall be entitled to such compensation only for weeks of unemployment described in subsection (a) beginning on or after the date on which the individual files such claim.
(3) No retroactive payments for weeks prior to agreement.--No amounts shall be payable to an individual under an agreement entered into under this title for any week of unemployment prior to the week beginning after the date on which such agreement is entered into.
SEC. 409. RULE OF CONSTRUCTION REGARDING CHANGES TO STATE
LAW.
Nothing in this title shall be construed as requiring a State to modify the laws of such State in order to enter into an agreement under this title or to comply with the provisions of the agreement described in section 402(b).
SEC. 410. WORKFORCE INVESTMENT ACTIVITIES.
Section 134(d)(4) of the Workforce Investment Act of 1998
(29 U.S.C. 2864(d)(4)) is amended by adding at the end the following:
``(H) In training with the approval of the state agency.--Notwithstanding any other provision of law, an eligible adult or dislocated worker receiving training services (other than on-the-job training) under this paragraph shall be deemed to be in training with the approval of the State agency for purposes of section 3304(a)(8) of the Internal Revenue Code of 1986.''.
____
SA 2714. Mr. DURBIN (for himself, Mr. Wellstone, Mr. Dayton, Ms. Landrieu, and Mrs. Lincoln) proposed an amendment to amendment SA 2698 submitted by Mr. Daschle and intended to be proposed to the bill (H.R. 622) to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; as follows:
Strike title IV and insert the following:
TITLE IV--TEMPORARY ENHANCED UNEMPLOYMENT BENEFITS
SEC. 401. SHORT TITLE.
This title may be cited as the ``Temporary Unemployment Compensation Act of 2002''.
SEC. 402. FEDERAL-STATE AGREEMENTS.
(a) In General.--Any State which desires to do so may enter into and participate in an agreement under this title with the Secretary of Labor (in this title referred to as the
``Secretary''). Any State which is a party to an agreement under this title may, upon providing 30 days' written notice to the Secretary, terminate such agreement.
(b) Provisions of Agreement.--
(1) In general.--Any agreement under subsection (a) shall provide that the State agency of the State will make--
(A) payments of temporary enhanced unemployment compensation to individuals; and
(B) payments of temporary supplemental unemployment compensation to individuals who--
(i) have--
(I) exhausted all rights to regular compensation under the State law (or, as the case may be, all rights to temporary enhanced unemployment compensation); or
(II) received 26 weeks of regular compensation under the State law (or, as the case may be, 26 weeks of temporary enhanced unemployment compensation);
(ii) do not have any rights to regular compensation under the State law of any other State (or to temporary enhanced unemployment compensation); and
(iii) are not receiving compensation under the unemployment compensation law of any other country.
(2) Special rules regarding temporary enhanced unemployment compensation.--
(A) In general.--Subject to subparagraphs (B) and (C), eligibility for, and the amount of, temporary enhanced unemployment compensation shall be determined in the same manner as eligibility for, and the amount of, regular compensation is determined under the State law.
(B) Eligibility for teuc.--In the case of an individual who is not eligible for regular compensation under the State law because--
(i) of the use of a definition of base period that does not count wages earned in the most recently completed calendar quarter, then eligibility for temporary enhanced unemployment compensation under subparagraph (A) shall be determined by applying a base period ending at the close of the calendar quarter most recently completed before the date of the individual's application for benefits, except that this clause shall not apply unless wage data for that quarter has been reported to the State or supplied to the State agency on behalf of the individual; or
(ii) such individual does not meet requirements relating to availability for work, active search for work, or refusal to accept work, because such individual is seeking, or is available for, only part-time (and not full-time) work, then eligibility for temporary enhanced unemployment compensation under subparagraph (A) shall be determined without regard to the fact that such individual is seeking, or is available for, only part-time (and not full-time) work, except that this clause shall not apply unless--
(I) the individual's employment on which eligibility for the temporary enhanced unemployment compensation is based was part-time employment; or
(II) the individual can show good cause for seeking, or being available for, only part-time (and not full-time) work.
(C) Increased benefits.--
(i) Individuals eligible for regular compensation.--In the case of an individual who is eligible for regular compensation (including dependents' allowances) under the State law without regard to this paragraph, the amount of temporary enhanced unemployment compensation payable to such individual for any week shall be an amount equal to the greater of--
(I) 15 percent of the amount of such regular compensation payable to such individual for the week; or
(II) $25.
(ii) Individuals not eligible for regular compensation but eligible for teuc by reason of subparagraph (b).--In the case of an individual who is eligible for temporary enhanced unemployment compensation under this paragraph by reason of either clause (i) or (ii) of subparagraph (B), the amount of temporary enhanced unemployment compensation payable to such individual for any week shall be equal to the amount of compensation payable to such individual (as determined under subparagraph (A)) for the week, plus an amount equal to the greater of--
(I) 15 percent of the amount so determined; or
(II) $25.
(iii) Rounding.--For purposes of determining the amount under clause (i)(I) or (ii)(I), such amount shall be rounded to the dollar amount specified under the State law.
(c) Nonreduction Rule.--Under an agreement entered into under this title, subsection (b)(2)(C) shall not apply (or shall cease to apply) with respect to a State upon a determination by the Secretary that the method governing the computation of regular compensation under the State law of that State has been modified in a way such that the average weekly amount of regular compensation which will be payable during the period of the agreement (determined disregarding any temporary enhanced unemployment compensation) will be less than the average weekly amount of regular compensation which would otherwise have been payable during such period under the State law, as in effect on September 11, 2001.
(d) Coordination Rules.--
(1) Regular compensation payable under a federal law.--Rules similar to the rules under subsection (b)(2) shall apply in determining the amount of benefits payable under any Federal law to the extent that those benefits are determined by reference to regular compensation payable under the State law of the State involved.
(2) Temporary supplemental unemployment compensation to serve as second-tier benefits.--Notwithstanding any other provision of law, neither regular compensation, temporary enhanced unemployment compensation, extended compensation, nor additional compensation under any Federal or State law shall be payable to any individual for any week for which temporary supplemental unemployment compensation is payable to such individual.
(3) Treatment of other unemployment compensation.--After the date on which a State enters into an agreement under this title, any regular compensation (or, as the case may be, temporary enhanced unemployment compensation) in excess of 26 weeks, any extended compensation, and any additional compensation under any Federal or State law shall be payable to an individual in accordance with the State law after such individual has exhausted any rights to temporary supplemental unemployment compensation under the agreement.
(e) Exhaustion of Benefits.--For purposes of subsection
(b)(1)(B)(i)(I), an individual shall be considered to have exhausted such individual's rights to regular compensation
(or, as the case may be, rights to temporary enhanced unemployment compensation) under a State law (or agreement under this title) when--
(1) no payments of regular compensation (or, as the case may be, rights to temporary enhanced unemployment compensation) can be made under such law (or such agreement) because the individual has received all such compensation available to the individual based on employment or wages during the individual's base period; or
(2) the individual's rights to such compensation have been terminated by reason of the expiration of the benefit year with respect to which such rights existed.
(f) Weekly Benefit Amount, Terms and Conditions, Etc. Relating to Temporary Supplemental Unemployment Compensation.--For purposes of any agreement under this title--
(1) the amount of temporary supplemental unemployment compensation which shall be payable to an individual for any week of total unemployment shall be equal to--
(A) the amount of regular compensation (including dependents' allowances) payable to such individual under the State law for a week for total unemployment during such individual's benefit year; plus
(B) the amount of any temporary enhanced unemployment compensation payable to such individual for a week for total unemployment during such individual's benefit year;
(2) the terms and conditions of the State law which apply to claims for regular compensation and to the payment thereof shall apply to claims for temporary supplemental unemployment compensation and the payment thereof, except where inconsistent with the provisions of this title or with the regulations or operating instructions of the Secretary promulgated to carry out this title; and
(3) the maximum amount of temporary supplemental unemployment compensation payable to any individual for whom a temporary supplemental unemployment compensation account is established under section 403 shall not exceed the amount established in such account for such individual.
SEC. 403. TEMPORARY SUPPLEMENTAL UNEMPLOYMENT COMPENSATION
ACCOUNT.
(a) In General.--Any agreement under this title shall provide that the State will establish, for each eligible individual who files an application for temporary supplemental unemployment compensation, a temporary supplemental unemployment compensation account.
(b) Amount in Account.--
(1) In general.--The amount established in an account under subsection (a) shall be equal to the greater of--
(A) 50 percent of--
(i) the total amount of regular compensation (including dependents' allowances) payable to the individual during the individual's benefit year under such law; plus
(ii) the amount of any temporary enhanced unemployment compensation payable to the individual during the individual's benefit year under the agreement; or
(B) 13 times the individual's weekly benefit amount.
(2) Weekly benefit amount.--For purposes of paragraph
(1)(B), an individual's weekly benefit amount for any week is an amount equal to--
(A) the amount of regular compensation (including dependents' allowances) under the State law payable to the individual for such week for total unemployment; plus
(B) the amount of any temporary enhanced unemployment compensation under the agreement payable to the individual for such week for total unemployment.
SEC. 404. PAYMENTS TO STATES HAVING AGREEMENTS UNDER THIS
TITLE.
(a) General Rule.--There shall be paid to each State which has entered into an agreement under this title an amount equal to--
(1) 100 percent of any temporary enhanced unemployment compensation made payable to individuals by such State;
(2) 100 percent of any regular compensation which would have been temporary enhanced unemployment compensation under this title but for the fact that its State law contains provisions comparable to the provisions in clauses (i) and
(ii) of section 402(b)(2)(B); and
(3) 100 percent of the temporary supplemental unemployment compensation paid to individuals by the State pursuant to such agreement.
(b) Determination of Amount.--Sums under subsection (a) payable to any State by reason of such State having an agreement under this title shall be payable, either in advance or by way of reimbursement (as may be determined by the Secretary), in such amounts as the Secretary estimates the State will be entitled to receive under this title for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary finds that the Secretary's estimates for any prior calendar month were greater or less than the amounts which should have been paid to the State. Such estimates may be made on the basis of such statistical, sampling, or other method as may be agreed upon by the Secretary and the State agency of the State involved.
(c) Administrative Expenses, Etc.--There is hereby appropriated, without fiscal year limitation, out of the employment security administration account of the Unemployment Trust Fund (as established by section 901(a) of the Social Security Act (42 U.S.C. 1101(a))) $500,000,000 to reimburse States for the costs of the administration of agreements under this title (including any improvements in technology in connection therewith) and to provide reemployment services to unemployment compensation claimants in States having agreements under this title. Each State's share of the amount appropriated by the preceding sentence shall be determined by the Secretary according to the factors described in section 302(a) of the Social Security Act (42 U.S.C. 501(a)) and certified by the Secretary to the Secretary of the Treasury.
SEC. 405. FINANCING PROVISIONS.
(a) In General.--Funds in the extended unemployment compensation account (as established by section 905(a) of the Social Security Act (42 U.S.C. 1105(a))), and the Federal unemployment account (as established by section 904(g) of such Act (42 U.S.C. 1104(g))), of the Unemployment Trust Fund
(as established by section 904(a) of such Act (42 U.S.C. 1104(a))) shall be used, in accordance with subsection (b), for the making of payments (described in section 404(a)) to States having agreements entered into under this title.
(b) Certification.--The Secretary shall from time to time certify to the Secretary of the Treasury for payment to each State the sums described in section 404(a) which are payable to such State under this title. The Secretary of the Treasury, prior to audit or settlement by the General Accounting Office, shall make payments to the State in accordance with such certification by transfers from the extended unemployment compensation account, as so established
(or, to the extent that there are insufficient funds in that account, from the Federal unemployment account, as so established) to the account of such State in the Unemployment Trust Fund (as so established).
SEC. 406. FRAUD AND OVERPAYMENTS.
(a) In General.--If an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received any temporary enhanced unemployment compensation or temporary supplemental unemployment compensation under this title to which such individual was not entitled, such individual--
(1) shall be ineligible for any further benefits under this title in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and
(2) shall be subject to prosecution under section 1001 of title 18, United States Code.
(b) Repayment.--In the case of individuals who have received any temporary enhanced unemployment compensation or temporary supplemental unemployment compensation under this title to which such individuals were not entitled, the State shall require such individuals to repay those benefits to the State agency, except that the State agency may waive such repayment if it determines that--
(1) the payment of such benefits was without fault on the part of any such individual; and
(2) such repayment would be contrary to equity and good conscience.
(c) Recovery by State Agency.--
(1) In general.--The State agency may recover the amount to be repaid, or any part thereof, by deductions from any regular compensation, temporary enhanced unemployment compensation, or temporary supplemental unemployment compensation payable to such individual under this title or from any unemployment compensation payable to such individual under any Federal unemployment compensation law administered by the State agency or under any other Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the 3-year period after the date such individuals received the payment of the temporary enhanced unemployment compensation or the temporary supplemental unemployment compensation to which such individuals were not entitled, except that no single deduction may exceed 50 percent of the weekly benefit amount from which such deduction is made.
(2) Opportunity for hearing.--No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final.
(d) Review.--Any determination by a State agency under this section shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent.
SEC. 407. DEFINITIONS.
In this title the terms ``compensation'', ``regular compensation'', ``extended compensation'', ``additional compensation'', ``benefit year'', ``base period'', ``State'',
``State agency'', ``State law'', and ``week'' have the respective meanings given such terms under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970.
SEC. 408. APPLICABILITY.
(a) In General.--An agreement entered into under this title shall apply to weeks of unemployment--
(1) beginning after the date on which such agreement is entered into; and
(2) ending before January 6, 2003.
(b) Specific Rules.--
(1) In general.--Under such an agreement, the following rules shall apply:
(A) Alternative base periods.--The payment of temporary enhanced unemployment compensation by reason of section 402(b)(2)(B)(i) (relating to alternative base periods) shall not apply except in the case of initial claims filed on or after the first day of the week that includes September 11, 2001.
(B) Part-time employment and increased benefits.--The payment of temporary enhanced unemployment compensation by reason of subparagraphs (B)(ii) and (C) of section 402(b)(2)
(relating to part-time employment and increased benefits, respectively) shall apply to weeks of unemployment described in subsection (a), regardless of the date on which an individual's initial claim for benefits is filed.
(C) Eligibility for temporary supplemental unemployment compensation.--The payment of temporary supplemental unemployment compensation pursuant to section 402(b)(1)(B) shall not apply except in the case of individuals who first meet either the condition described in subclause (I) or (II) of clause (i) of such section on or after the first day of the week that includes September 11, 2001.
(2) Reapplication process.--
(A) Alternative base periods.--In the case of an individual who filed an initial claim for regular compensation on or after the first day of the week that includes September 11, 2001, and before the date that the State entered into an agreement under subsection (a)(1) that was denied as a result of the application of the base period that applied under the State law prior to the date on which the State entered into the agreement, such individual--
(i) may file a claim for temporary enhanced unemployment compensation based on section 402(b)(2)(B)(i) (relating to alternative base periods) on or after the date on which the State enters into such agreement and before the date on which such agreement terminates; and
(ii) if eligible, shall be entitled to such compensation only for weeks of unemployment described in subsection (a) beginning on or after the date on which the individual files such claim.
(B) Part-time employment.--In the case of an individual who before the date that the State entered into an agreement under subsection (a)(1) was denied regular compensation under the State law's provisions relating to availability for work, active search for work, or refusal to accept work, solely by virtue of the fact that such individual is seeking, or available for, only part-time (and not full-time) work, such individual--
(i) may file a claim for temporary enhanced unemployment compensation based on section 402(b)(2)(B)(ii) (relating to part-time employment) on or after the date on which the State enters into the agreement under subsection (a)(1) and before the date on which such agreement terminates; and
(ii) if eligible, shall be entitled to such compensation only for weeks of unemployment described in subsection (a) beginning on or after the date on which the individual files such claim.
(3) No retroactive payments for weeks prior to agreement.--No amounts shall be payable to an individual under an agreement entered into under this title for any week of unemployment prior to the week beginning after the date on which such agreement is entered into.
SEC. 409. RULE OF CONSTRUCTION REGARDING CHANGES TO STATE
LAW.
Nothing in this title shall be construed as requiring a State to modify the laws of such State in order to enter into an agreement under this title or to comply with the provisions of the agreement described in section 102(b).
____
SA 2715. Mr. LOTT (for Mr. Inhofe) submitted an amendment intended to be proposed by Mr. Lott to the bill H.R. 622 to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other puposes; which was ordered to lie on the table; as follows:
At the end add the following:
SEC. ____. PRORATION OF HEAVY VEHICLE USE TAX BETWEEN
PURCHASERS OF SAME VEHICLE.
(a) In General.--Section 4481(c) of the Internal Revenue Code of 1986 (relating to proration of tax) is amended by adding at the end the following new paragraph:
``(3) Where vehicle sold.--If in any taxable period a highway motor vehicle is sold before the last day in such period by the person who paid the tax imposed by this section for any portion of such period ending with such last day, the portion of the tax imposed by this section for the period from the date of the sale to such last day shall be credited or refunded (without interest) to such person. In the case of a refund, such refund shall be made not later than 45 days after such last day.''.
(b) Conforming Amendments.--
(1) Section 4481(c)(1) of the Internal Revenue Code of 1986 is amended by inserting ``by the person described in subsection (b)'' after ``vehicle''.
(2) Section 4481(d) of such Code is amended to read as follows:
``(d) Cross Reference.--
``For privilege of paying tax imposed by this section in installments, see section 6156.''.
(c) Effective Date.--The amendments made by this section shall apply to sales occurring after the date of the enactment of this Act.
____
SA 2716. Mr. SMITH of Oregon (for himself and Mr. Allen) submitted an amendment intended to be proposed by him to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; which was ordered to lie on the table; as follows:
At the end of the bill, add the following:
SEC. ____. SPECIAL DEPRECIATION ALLOWANCE FOR CERTAIN
PROPERTY ACQUIRED AFTER DECEMBER 31, 2001, AND
BEFORE JANUARY 1, 2004.
(a) In General.--Section 168 of the Internal Revenue Code of 1986 (relating to accelerated cost recovery system) is amended by adding at the end the following new subsection:
``(k) Special Allowance for Certain Property Acquired After December 31, 2001, and Before January 1, 2004.--
``(1) Additional allowance.--In the case of any qualified property--
``(A) the depreciation deduction provided by section 167(a) for the taxable year in which such property is placed in service shall include an allowance equal to 30 percent of the adjusted basis of the qualified property, and
``(B) the adjusted basis of the qualified property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year.
``(2) Qualified property.--For purposes of this subsection--
``(A) In general.--The term `qualified property' means property--
``(i)(I) to which this section applies which has a recovery period of 20 years or less or which is water utility property,
``(II) which is computer software (as defined in section 167(f)(1)(B)) for which a deduction is allowable under section 167(a) without regard to this subsection,
``(III) which is qualified leasehold improvement property, or
``(IV) which is eligible for depreciation under section 167(g),
``(ii) the original use of which commences with the taxpayer after December 31, 2001,
``(iii) which is--
``(I) acquired by the taxpayer after December 31, 2001, and before January 1, 2004, but only if no written binding contract for the acquisition was in effect before January 1, 2002, or
``(II) acquired by the taxpayer pursuant to a written binding contract which was entered into after December 31, 2001, and before January 1, 2004, and
``(iv) which is placed in service by the taxpayer before January 1, 2004, or, in the case of property described in subparagraph (B), before January 1, 2005.
``(B) Certain property having longer production periods treated as qualified property.--
``(i) In general.--The term `qualified property' includes property--
``(I) which meets the requirements of clauses (i), (ii), and (iii) of subparagraph (A),
``(II) which has a recovery period of at least 10 years or is transportation property, and
``(III) which is subject to section 263A by reason of clause (ii) or (iii) of subsection (f)(1)(B) thereof.
``(ii) Only pre-january 1, 2004, basis eligible for additional allowance.--In the case of property which is qualified property solely by reason of clause (i), paragraph
(1) shall apply only to the extent of the adjusted basis thereof attributable to manufacture, construction, or production before January 1, 2004.
``(iii) Transportation property.--For purposes of this subparagraph, the term `transportation property' means tangible personal property used in the trade or business of transporting persons or property.
``(C) Exceptions.--
``(i) Alternative depreciation property.--The term
`qualified property' shall not include any property to which the alternative depreciation system under subsection (g) applies, determined--
``(I) without regard to paragraph (7) of subsection (g)
(relating to election to have system apply), and
``(II) after application of section 280F(b) (relating to listed property with limited business use).
``(ii) Election out.--If a taxpayer makes an election under this clause with respect to any class of property for any taxable year, this subsection shall not apply to all property in such class placed in service during such taxable year.
``(D) Special rules.--
``(i) Self-constructed property.--In the case of a taxpayer manufacturing, constructing, or producing property for the taxpayer's own use, the requirements of clause (iii) of subparagraph (A) shall be treated as met if the taxpayer begins manufacturing, constructing, or producing the property after December 31, 2001, and before January 1, 2004.
``(ii) Sale-leasebacks.--For purposes of subparagraph
(A)(ii), if property--
``(I) is originally placed in service after December 31, 2001, by a person, and
``(II) sold and leased back by such person within 3 months after the date such property was originally placed in service,
such property shall be treated as originally placed in service not earlier than the date on which such property is used under the leaseback referred to in subclause (II).
``(E) Coordination with section 280f.--For purposes of section 280F--
``(i) Automobiles.--In the case of a passenger automobile
(as defined in section 280F(d)(5)) which is qualified property, the Secretary shall increase the limitation under section 280F(a)(1)(A)(i) by $4,600.
``(ii) Listed property.--The deduction allowable under paragraph (1) shall be taken into account in computing any recapture amount under section 280F(b)(2).
``(3) Qualified leasehold improvement property.--For purposes of this subsection--
``(A) In general.--The term `qualified leasehold improvement property' means any improvement to an interior portion of a building which is nonresidential real property if--
``(i) such improvement is made under or pursuant to a lease
(as defined in subsection (h)(7))--
``(I) by the lessee (or any sublessee) of such portion, or
``(II) by the lessor of such portion,
``(ii) such portion is to be occupied exclusively by the lessee (or any sublessee) of such portion, and
``(iii) such improvement is placed in service more than 3 years after the date the building was first placed in service.
``(B) Certain improvements not included.--Such term shall not include any improvement for which the expenditure is attributable to--
``(i) the enlargement of the building,
``(ii) any elevator or escalator,
``(iii) any structural component benefiting a common area, and
``(iv) the internal structural framework of the building.
``(C) Definitions and special rules.--For purposes of this paragraph--
``(i) Binding commitment to lease treated as lease.--A binding commitment to enter into a lease shall be treated as a lease, and the parties to such commitment shall be treated as lessor and lessee, respectively.
``(ii) Related persons.--A lease between related persons shall not be considered a lease. For purposes of the preceding sentence, the term `related persons' means--
``(I) members of an affiliated group (as defined in section 1504), and
``(II) persons having a relationship described in subsection (b) of section 267; except that, for purposes of this clause, the phrase `80 percent or more' shall be substituted for the phrase `more than 50 percent' each place it appears in such subsection.
``(D) Improvements made by lessor.--In the case of an improvement made by the person who was the lessor of such improvement when such improvement was placed in service, such improvement shall be qualified leasehold improvement property
(if at all) only so long as such improvement is held by such person.''.
(b) Allowance Against Alternative Minimum Tax.--
(1) In general.--Section 56(a)(1)(A) of the Internal Revenue Code of 1986 (relating to depreciation adjustment for alternative minimum tax) is amended by adding at the end the following new clause:
``(iii) Additional allowance for certain property acquired after december 31, 2001, and before january 1, 2004.--The deduction under section 168(k) shall be allowed.''
(2) Conforming amendment.--Clause (i) of section 56(a)(1)(A) of the Internal Revenue Code of 1986 is amended by striking ``clause (ii)'' both places it appears and inserting ``clauses (ii) and (iii)''.
(c) Effective Date.--The amendments made by this section shall apply to property placed in service after December 31, 2001, in taxable years ending after such date.
____
SA 2717. Mr. NICKLES (for Mr. Bond (for himself, Ms. Collins, Mr. Enzi, Mr. Allen, and Mr. Nickles)) proposed an amendment to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; as follows:
At the end, add the following:
SEC. ____. TEMPORARY INCREASE IN EXPENSING UNDER SECTION 179.
(a) In General.--The table contained in section 179(b)(1) of the Internal Revenue Code of 1986 (relating to dollar limitation) is amended to read as follows:
``If thThe applicable
amount is:
2001.....................................................$24,000
2002 or 2003.............................................$40,000
2004 or thereafter.....................................$25,000.''
(b) Temporary Increase in Amount of Property Triggering Phaseout of Maximum Benefit.--Paragraph (2) of section 179(b) of the Internal Revenue Code of 1986 is amended by inserting before the period ``($325,000 in the case of taxable years beginning during 2002 or 2003)''.
(c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2001.
____
SA 2718. Mr. REID (for Mr. Baucus (for himself, Mr. Torricelli, and Mr. Bayh)) proposed an amendment to amendment SA 2698 submitted by Mr. Daschle and intended to be proposed to the bill (H.R. 622) to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; as follows:
Strike section 201 and insert the following:
SEC. 201. SPECIAL DEPRECIATION ALLOWANCE FOR CERTAIN PROPERTY
ACQUIRED AFTER DECEMBER 31, 2001, AND BEFORE
JANUARY 1, 2004.
(a) In General.--Section 168 (relating to accelerated cost recovery system) is amended by adding at the end the following new subsection:
``(k) Special Allowance for Certain Property Acquired After December 31, 2001, and Before January 1, 2004.--
``(1) Additional allowance.--In the case of any qualified property--
``(A) the depreciation deduction provided by section 167(a) for the taxable year in which such property is placed in service shall include an allowance equal to 30 percent of the adjusted basis of the qualified property, and
``(B) the adjusted basis of the qualified property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year.
``(2) Qualified property.--For purposes of this subsection--
``(A) In general.--The term `qualified property' means property--
``(i)(I) to which this section applies which has a recovery period of 20 years or less or which is water utility property,
``(II) which is computer software (as defined in section 167(f)(1)(B)) for which a deduction is allowable under section 167(a) without regard to this subsection,
``(III) which is qualified leasehold improvement property, or
``(IV) which is eligible for depreciation under section 167(g),
``(ii) the original use of which commences with the taxpayer after December 31, 2001,
``(iii) which is--
``(I) acquired by the taxpayer after December 31, 2001, and before January 1, 2004, but only if no written binding contract for the acquisition was in effect before January 1, 2002, or
``(II) acquired by the taxpayer pursuant to a written binding contract which was entered into after December 31, 2001, and before January 1, 2004, and
``(iv) which is placed in service by the taxpayer before January 1, 2004, or, in the case of property described in subparagraph (B), before January 1, 2005.
``(B) Certain property having longer production periods treated as qualified property.--
``(i) In general.--The term `qualified property' includes property--
``(I) which meets the requirements of clauses (i), (ii), and (iii) of subparagraph (A),
``(II) which has a recovery period of at least 10 years or is transportation property, and
``(III) which is subject to section 263A by reason of clause (ii) or (iii) of subsection (f)(1)(B) thereof.
``(ii) Only pre-january 1, 2004, basis eligible for additional allowance.--In the case of property which is qualified property solely by reason of clause (i), paragraph
(1) shall apply only to the extent of the adjusted basis thereof attributable to manufacture, construction, or production before January 1, 2004.
``(iii) Transportation property.--For purposes of this subparagraph, the term `transportation property' means tangible personal property used in the trade or business of transporting persons or property.
``(C) Exceptions.--
``(i) Alternative depreciation property.--The term
`qualified property' shall not include any property to which the alternative depreciation system under subsection (g) applies, determined--
``(I) without regard to paragraph (7) of subsection (g)
(relating to election to have system apply), and
``(II) after application of section 280F(b) (relating to listed property with limited business use).
``(ii) Election out.--If a taxpayer makes an election under this clause with respect to any class of property for any taxable year, this subsection shall not apply to all property in such class placed in service during such taxable year.
``(D) Special rules.--
``(i) Self-constructed property.--In the case of a taxpayer manufacturing, constructing, or producing property for the taxpayer's own use, the requirements of clause (iii) of subparagraph (A) shall be treated as met if the taxpayer begins manufacturing, constructing, or producing the property after December 31, 2001, and before January 1, 2004.
``(ii) Sale-leasebacks.--For purposes of subparagraph
(A)(ii), if property--
``(I) is originally placed in service after December 31, 2001, by a person, and
``(II) sold and leased back by such person within 3 months after the date such property was originally placed in service,
such property shall be treated as originally placed in service not earlier than the date on which such property is used under the leaseback referred to in subclause (II).
``(E) Coordination with section 280f.--For purposes of section 280F--
``(i) Automobiles.--In the case of a passenger automobile
(as defined in section 280F(d)(5)) which is qualified property, the Secretary shall increase the limitation under section 280F(a)(1)(A)(i) by $4,600.
``(ii) Listed property.--The deduction allowable under paragraph (1) shall be taken into account in computing any recapture amount under section 280F(b)(2).
``(3) Qualified leasehold improvement property.--For purposes of this subsection--
``(A) In general.--The term `qualified leasehold improvement property' means any improvement to an interior portion of a building which is nonresidential real property if--
``(i) such improvement is made under or pursuant to a lease
(as defined in subsection (h)(7))--
``(I) by the lessee (or any sublessee) of such portion, or
``(II) by the lessor of such portion,
``(ii) such portion is to be occupied exclusively by the lessee (or any sublessee) of such portion, and
``(iii) such improvement is placed in service more than 3 years after the date the building was first placed in service.
``(B) Certain improvements not included.--Such term shall not include any improvement for which the expenditure is attributable to--
``(i) the enlargement of the building,
``(ii) any elevator or escalator,
``(iii) any structural component benefiting a common area, and
``(iv) the internal structural framework of the building.
``(C) Definitions and special rules.--For purposes of this paragraph--
``(i) Binding commitment to lease treated as lease.--A binding commitment to enter into a lease shall be treated as a lease, and the parties to such commitment shall be treated as lessor and lessee, respectively.
``(ii) Related persons.--A lease between related persons shall not be considered a lease. For purposes of the preceding sentence, the term `related persons' means--
``(I) members of an affiliated group (as defined in section 1504), and
``(II) persons having a relationship described in subsection (b) of section 267; except that, for purposes of this clause, the phrase `80 percent or more' shall be substituted for the phrase `more than 50 percent' each place it appears in such subsection.
``(D) Improvements made by lessor.--In the case of an improvement made by the person who was the lessor of such improvement when such improvement was placed in service, such improvement shall be qualified leasehold improvement property
(if at all) only so long as such improvement is held by such person.''.
(b) Allowance Against Alternative Minimum Tax.--
(1) In general.--Section 56(a)(1)(A) (relating to depreciation adjustment for alternative minimum tax) is amended by adding at the end the following new clause:
``(iii) Additional allowance for certain property acquired after december 31, 2001, and before january 1, 2004.--The deduction under section 168(k) shall be allowed.''
(2) Conforming amendment.--Clause (i) of section 56(a)(1)(A) is amended by striking ``clause (ii)'' both places it appears and inserting ``clauses (ii) and (iii)''.
(c) Effective Date.--The amendments made by this section shall apply to property placed in service after December 31, 2001, in taxable years ending after such date.
____
SA 2719. Mr. REID (for Mr. Harkin) proposed an amendment to amendment SA 2698 submitted by Mr. Daschle and intended to be proposed to the bill (H.R. 622) to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; as follows:
Strike section 301 and insert the following:
SEC. 301. TEMPORARY INCREASES OF MEDICAID FMAP FOR FISCAL
YEAR 2002.
(a) Permitting Maintenance of Fiscal Year 2001 FMAP.--Notwithstanding any other provision of law, but subject to subsection (d), if the FMAP determined without regard to this section for a State for fiscal year 2002 is less than the FMAP as so determined for fiscal year 2001, the FMAP for the State for fiscal year 2001 shall be substituted for the State's FMAP for fiscal year 2002, before the application of this section.
(b) General 3 Percentage Points Increase.--Notwithstanding any other provision of law, but subject to subsections (e) and (f), for each State for each calendar quarter in fiscal year 2002, the FMAP (taking into account the application of subsection (a)) shall be increased by 3 percentage points.
(c) Further Increase for States With High Unemployment Rates.--
(1) In general.--Notwithstanding any other provision of law, but subject to subsections (e) and (f), the FMAP for a high unemployment State for a calendar quarter in fiscal year 2002 (and any subsequent calendar quarter in such fiscal year regardless of whether the State continues to be a high unemployment State for a calendar quarter in such fiscal year) shall be increased (after the application of subsections (a) and (b)) by 1.50 percentage points.
(2) High unemployment state.--
(A) In general.--For purposes of this subsection, a State is a high unemployment State for a calendar quarter if, for any 3 consecutive month period beginning on or after June 2001 and ending with the second month before the beginning of the calendar quarter, the State has an average seasonally adjusted unemployment rate that exceeds the average weighted unemployment rate during such period. Such unemployment rates for such months shall be determined based on publications of the Bureau of Labor Statistics of the Department of Labor.
(B) Average weighted unemployment rate defined.--For purposes of subparagraph (A), the ``average weighted unemployment rate'' for a period is--
(i) the sum of the seasonally adjusted number of unemployed civilians in each State and the District of Columbia for the period; divided by
(ii) the sum of the civilian labor force in each State and the District of Columbia for the period.
(d) 1-Year Increase in Cap on Medicaid Payments to Territories.--Notwithstanding any other provision of law, with respect to fiscal year 2002, the amounts otherwise determined for Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa under section 1108 of the Social Security Act (42 U.S.C. 1308) shall each be increased by an amount equal to 6 percentage points of such amounts.
(e) Scope of Application.--The increases in the FMAP for a State under this section shall apply only for purposes of title XIX of the Social Security Act and shall not apply with respect to--
(1) disproportionate share hospital payments described in section 1923 of such Act (42 U.S.C. 1396r-4); and
(2) payments under titles IV and XXI of such Act (42 U.S.C. 601 et seq. and 1397aa et seq.).
(f) State Eligibility.--A State is eligible for an increase in its FMAP under subsection (b) or (c) only if the eligibility under its State plan under title XIX of the Social Security Act (including any waiver under such title or under section 1115 of such Act (42 U.S.C. 1315)) is no more restrictive than the eligibility under such plan (or waiver) as in effect on October 1, 2001.
(g) Definitions.--In this section:
(1) FMAP.--The term ``FMAP'' means the Federal medical assistance percentage, as defined in section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)).
(2) State.--The term ``State'' has the meaning given such term for purposes of title XIX of the Social Security Act (42 U.S.C. 1396 et seq.).
(h) Implementation for Remainder of Fiscal Year 2002.--The Secretary of Health and Human Services shall increase payments to States under title XIX for the second, third, and fourth calendar quarters of fiscal year 2002 to take into account the increases in the FMAP provided for in this section for fiscal year 2002 (including the first quarter of such fiscal year).
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SA 2720. Mrs. LINCOLN submitted an amendment intended to be proposed by her to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; which was ordered to lie on the table; as follows:
At the end, add the following:
SEC. ____. TAX INCENTIVES FOR QUALIFIED UNITED STATES
INDEPENDENT FILM AND TELEVISION PRODUCTION.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business related credits) is amended by adding at the end the following new section:
``SEC. 45G. UNITED STATES INDEPENDENT FILM AND TELEVISION
PRODUCTION WAGE CREDIT.
``(a) Amount of Credit.--
``(1) In general.--For purposes of section 38, the United States independent film and television production wage credit determined under this section with respect to any taxpayer for any taxable year is an amount equal to 25 percent of the qualified wages paid or incurred per qualified United States independent film and television production during such taxable year.
``(2) Higher percentage for production employment in certain areas.--In the case of qualified employees in any qualified United States independent film and television production located in an area eligible for designation as a low-income community under section 45D or eligible for designation by the Delta Regional Authority as a distressed county or isolated area of distress, paragraph (1) shall be applied by substituting `35 percent' for `25 percent'.
``(b) Only First $25,000 of Wages per Production Taken Into Account.--With respect to each qualified United States independent film and television production, the amount of qualified wages paid or incurred to each qualified employee or personal service corporation which may be taken into account per such production shall not exceed $25,000.
``(c) Qualified Wages.--For purposes of this section--
``(1) In general.--The term `qualified wages' means--
``(A) any wages paid or incurred by an employer for services performed in the United States by an employee while such employee is a qualified employee,
``(B) the employee fringe benefit expenses of the employer allocable to such services performed by such employee,
``(C) any payments made to personal service corporations as defined in section 269A(b)(1) for services performed in the United States, and
``(D) renumeration, other than wages, for services personally rendered in the United States.
``(2) Qualified employee.--
``(A) In general.--The term `qualified employee' means, with respect to any period, any individual who renders personal services if substantially all of such services are performed during such period in an activity related to any qualified United States independent film and television production.
``(B) Certain individuals not eligible.--Such term shall not include--
``(i) any individual described in subparagraph (A), (B), or
(C) of section 51(i)(1), and
``(ii) any 5-percent owner (as defined in section 416(i)(1)(B).
``(3) Coordination with other wage credits.--No credit shall be allowed under any other provision of this chapter for wages paid to any employee during any taxable year if the employer is allowed a credit under this section for any of such wages.
``(4) Wages.--The term `wages' has the same meaning as when used in section 51.
``(5) Employee fringe benefit expenses.--The term `employee fringe benefit expenses' means the amount allowable as a deduction under this chapter to the employer for any taxable year with respect to--
``(A) employer contributions under stock bonus, pension, profit-sharing, or annuity plan,
``(B) employer-provided coverage under any accident or health plan for employees, and
``(C) the cost of life or disability insurance provided to employees.
Any amount treated as wages under paragraph (1)(A) shall not be taken into account under this subparagraph.
``(d) Qualified United States Independent Film and Television Production.--For purposes of this section--
``(1) In general.--The term `qualified United States independent film and television production' means any production of any motion picture (whether released theatrically or directly to video cassette or any other format), television or cable programming, mini series, episodic television, movie of the week, or pilot production for any of the preceding productions if--
``(A) 75 percent of the total wages of the production are qualified wages,
``(B) the production is created primarily for use as public entertainment or for educational purposes, and
``(C) the total cost of wages of the production is more than $200,000 but less than $10,000,000.
Such term shall not include any production if records are required under section 2257 of title 18, United States Code, to be maintained with respect to any performer in such production (reporting of books, films, etc. with sexually explicit conduct). For purposes of subparagraph (A), no day of photography shall be considered a day of principal photography unless the cost of wages for the production for that day exceeds the average daily cost of wages for such production.
``(2) Public entertainment.--The term `public entertainment' includes a motion picture film, video tape, or television program intended for initial broadcast via the public broadcast spectrum or delivered via cable distribution, or productions that are submitted to a national organization in existence on July 27, 2001, that rates films for violent or adult content. Such term does not include any film or tape the market for which is primarily topical, is otherwise essentially transitory in nature, or is produced for private noncommercial use.
``(3) Inflation adjustment.--
``(A) In general.--In the case of any taxable year beginning in a calendar year after 2002, the $10,000,000 amount contained in paragraph (1)(C) shall be increased by an amount equal to--
``(i) such dollar amount, multiplied by
``(ii) the cost-of-living adjustment under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2001' for `calendar year 1992' in subparagraph (B) thereof.
``(B) Rounding.--If any increase determined under subparagraph (A) is not a multiple of $500,000, such amount shall be rounded to the nearest multiple of $500,000.
``(e) Controlled Groups.--For purposes of this section--
``(1) all employers treated as a single employer under subsection (a) or (b) of section 52 shall be treated as a single employer for purposes of this subpart, and
``(2) the credit (if any) determined under this section with respect to each such employer shall be its proportionate share of the wages giving rise to such credit.
``(f) Application of Certain Other Rules.--For purposes of this section, rules similar to the rules of section 51(k) and subsections (c) and (d) of section 52 shall apply.''.
(b) Credit Treated as Business Credit.--Section 38(b) of the Internal Revenue Code of 1986 is amended by striking
``plus'' at the end of paragraph (14), by striking the period at the end of paragraph (15) and inserting ``, plus'', and by adding at the end the following new paragraph:
``(16) the United States independent film and television production wage credit determined under section 45G(a).''.
(c) No Carrybacks.--Subsection (d) of section 39 of the Internal Revenue Code of 1986 (relating to carryback and carryforward of unused credits) is amended by adding at the end the following:
``(11) No carryback of section 45g credit before effective date.--No portion of the unused business credit for any taxable year which is attributable to the United States independent film and television production wage credit determined under section 45G may be carried back to a taxable year ending before the date of the enactment of section 45G.''.
(d) Denial of Double Benefit.--Subsection (a) of section 280C of the Internal Revenue Code of 1986 is amended by inserting ``45G(a),'' after ``45A(a),''.
(e) Conforming Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:
``Sec. 45G. United States independent film and television production wage credit.''.
(f) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act in taxable years ending after such date.
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SA 2721. Mr. REID (for Mr. Baucus) proposed an amendment to amendment SA 2698 submitted by Mr. Daschle and intended to be proposed to the bill (H.R. 622) to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; as follows:
At the end add the following:
TITLE ____--EMERGENCY AGRICULTURE ASSISTANCE
Subtitle A--Income Loss Assistance
SEC. ____01. INCOME LOSS ASSISTANCE.
(a) In General.--The Secretary of Agriculture (referred to in this title as the ``Secretary'') shall use $1,800,000,000 of funds of the Commodity Credit Corporation to make emergency financial assistance available to producers on a farm that have incurred qualifying income losses in calendar year 2001.
(b) Administration.--The Secretary shall make assistance available under this section in the same manner as provided under section 815 of the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2001 (Public Law 105-277; 114 Stat. 1549A-55), including using the same loss thresholds for the quantity and economic losses as were used in administering that section.
(c) Use of Funds for Cash Payments.--The Secretary may use funds made available under this section to make, in a manner consistent with this section, cash payments not for crop disasters, but for income loss to carry out the purposes of this section.
SEC. ____02. LIVESTOCK ASSISTANCE PROGRAM.
(a) In General.--The Secretary shall use $500,000,000 of the funds of the Commodity Credit Corporation to make and administer payments for livestock losses to producers for 2001 losses in a county that has received an emergency designation by the President or the Secretary after January 1, 2001, of which $12,000,000 shall be made available for the American Indian livestock program under section 806 of the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2001 (Public Law 105-277; 114 Stat. 1549A-51).
(b) Administration.--The Secretary shall make assistance available under this section in the same manner as provided under section 806 of the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2001 (Public Law 105-277; 114 Stat. 1549A-51).
Subtitle B--Administration
SEC. ____11. COMMODITY CREDIT CORPORATION.
The Secretary shall use the funds, facilities, and authorities of the Commodity Credit Corporation to carry out this title.
SEC. ____12. ADMINISTRATIVE EXPENSES.
(a) In General.--In addition to funds otherwise available, not later than 30 days after the date of enactment of this Act, out of any funds in the Treasury not otherwise appropriated, the Secretary of the Treasury shall transfer to the Secretary of Agriculture to pay the salaries and expenses of the Department of Agriculture in carrying out this title
$50,000,000, to remain available until expended.
(b) Receipt and Acceptance.--The Secretary shall be entitled to receive, shall accept, and shall use to carry out this section the funds transferred under subsection (a), without further appropriation. SEC. ____13. REGULATIONS.
(a) In General.--The Secretary may promulgate such regulations as are necessary to implement this title.
(b) Procedure.--The promulgation of the regulations and administration of this subtitle shall be made without regard to--
(1) the notice and comment provisions of section 553 of title 5, United States Code;
(2) the Statement of Policy of the Secretary of Agriculture effective July 24, 1971 (36 Fed. Reg. 13804), relating to notices of proposed rulemaking and public participation in rulemaking; and
(3) chapter 35 of title 44, United States Code (commonly known as the ``Paperwork Reduction Act'').
(c) Congressional Review of Agency Rulemaking.--In carrying out this section, the Secretary shall use the authority provided under section 808 of title 5, United States Code.
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SA 2722. Mr. ALLARD (for himself, Mr. Hatch, and Mr. Allen) submitted an amendment intended to be proposed by him to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to expand the adoption credit, and for other purposes; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. ____. PERMANENT EXTENSION OF RESEARCH
CREDIT; INCREASE IN RATES OF ALTERNATIVE
INCREMENTAL CREDIT.
(a) Permanent Extension of Research Credit.--
(1) In general.--Section 41 of the Internal Revenue Code of 1986 (relating to credit for increasing research activities) is amended by striking subsection (h).
(2) Conforming amendment.--Paragraph (1) of section 45C(b) of such Code is amended by striking subparagraph (D).
(3) Effective date.--The amendments made by this subsection shall apply to amounts paid or incurred after the date of the enactment of this Act.
(b) Increase in Rates of Alternative Incremental Credit.--
(1) In general.--Subparagraph (A) of section 41(c)(4) of the Internal Revenue Code of 1986 (relating to election of alternative incremental credit) is amended--
(A) by striking ``2.65 percent'' and inserting ``3 percent'',
(B) by striking ``3.2 percent'' and inserting ``4 percent'', and
(C) by striking ``3.75 percent'' and inserting ``5 percent''.
(2) Effective date.--The amendments made by this subsection shall apply to taxable years ending after the date of the enactment of this Act.
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