Senate the Senate Met at 10 A.M

E PL UR UM IB N U U S Congressional Record United States th of America PROCEEDINGS AND DEBATES OF THE 113 CONGRESS, SECOND SESSION

Vol. 160 WASHINGTON, TUESDAY, MAY 13, 2014 No. 72 House of Representatives The House met at 1 p.m. and was PLEDGE OF ALLEGIANCE Number: AMS-FV-11-0031] received April 16, 2014, pursuant to 5 U.S.C. 801(a)(1)(A); to the called to order by the Speaker pro tem- The SPEAKER pro tempore. The pore (Mr. ROONEY). Committee on Agriculture. Chair will lead the House in the Pledge 5655. A letter from the FSA Regulatory Re- of Allegiance. view Group Director, Department of Agri- f The SPEAKER pro tempore led the culture, transmitting the Department’s final Pledge of Allegiance as follows: rule — Tobacco Transition Program Assess- DESIGNATION OF THE SPEAKER ments; Final Appeals and Revisions Proce- I pledge allegiance to the Flag of the PRO TEMPORE dures (RIN: 0560-AH30) received April 28, 2014, United States of America, and to the Repub- The SPEAKER pro tempore laid be- pursuant to 5 U.S.C. 801(a)(1)(A); to the Com- lic for which it stands, one nation under God, mittee on Agriculture. fore the House the following commu- indivisible, with liberty and justice for all. 5656. A letter from the Acting Director, Of- nication from the Speaker: f fice of Standards, Regulations, and WASHINGTON, DC, Variances, Department of Labor, transmit- May 13, 2014. BILLS PRESENTED TO THE ting the Department’s ‘‘Major’’ final rule — I hereby appoint the Honorable THOMAS J. PRESIDENT Lowering Miners’ Exposure to Respirable ROONEY to act as Speaker pro tempore on Karen L. Haas, Clerk of the House, Coal Mine Dust, Including Continuous Per- this day. reported that on May 7, 2014, she pre- sonal Dust Monitors (RIN: 1219-AB64) received May 2, 2014, pursuant to 5 U.S.C. JOHN A. BOEHNER, sented to the President of the United Speaker of the House of Representatives. 801(a)(1)(A); to the Committee on Education States, for his approval, the following and the Workforce. f bills: 5657. A letter from the Assistant Secretary, H.R. 4192. To amend the Act entitled ‘‘An Legislative Affairs, Department of State, PRAYER Act to regulate the height of buildings in the transmitting the Department’s final rule — District of Columbia’’ to clarify the rules of Amendment to the International Traffic in The Reverend Michael Wilker, Lu- the District of Columbia regarding human Arms Regulations: Central African Republic theran Church of the Reformation, occupancy of penthouses above the top story (RIN: 1400-AD56) received April 11, 2014, pur- Washington, D.C., offered the following of the building upon which the penthouse is suant to 5 U.S.C. 801(a)(1)(A); to the Com- prayer: placed. mittee on Foreign Affairs. H.R. 4120. To amend the National Law En- 5658. A letter from the Associate Director O God our shepherd, You know Your for Regulatory Affairs, Department of the sheep by name and lead us to safety forcement Museum Act to extend the termination date. Treasury, transmitting the Department’s through the valleys of death. Guide us final rule — Syrian Sanctions Regulations that we may walk in certainty and se- f received April 30, 2014, pursuant to 5 U.S.C. curity to the reconciling and joyous ADJOURNMENT 801(a)(1)(A); to the Committee on Foreign Af- feast You have prepared. fairs. The SPEAKER pro tempore. Pursu- We give You thanks for the actual 5659. A communication from the President ant to section 2(b) of House Resolution of the United States, transmitting notifica- shepherds, ranchers and farmers in our 576, the House stands adjourned until 2 tion that the national emergency with re- Nation. Help them continue to steward p.m. on Thursday, May 15, 2014. spect to Yemen, originally declared on May the gifts You have given them and our Thereupon (at 1 o’clock and 2 min- 16, 2012 in executive Order 13611, is to con- Nation. Where we have leadership and utes p.m.), under its previous order, the tinue in effect beyond May 16, 2014; (H. Doc. authority in our families, schools, com- No. 113–110); to the Committee on Foreign House adjourned until Thursday, May munities and Nation, give us courage Affairs and ordered to be printed. 15, 2014, at 2 p.m. to protect the vulnerable, compassion 5660. A communication from the President to heal the injured, and wisdom to lead f of the United States, transmitting Blocking property of certain persons contributing to them to green pastures. EXECUTIVE COMMUNICATIONS, the conflict in the Central African Republic, Amen. ETC. pursuant to 5 U.S.C. 801(a)(1)(A); (H. Doc. No. Under clause 2 of rule XIV, executive 113–111); to the Committee on Foreign Affairs f and ordered to be printed. communications were taken from the 5661. A letter from the Assistant General THE JOURNAL Speaker’s table and referred as follows: Counsel for Legislation, Regulation and En- 5654. A letter from the Associate Adminis- ergy Efficiency, Department of Energy, The SPEAKER pro tempore. Pursu- trator, Department of Agriculture, transmit- transmitting the Department’s final rule — ant to section 2(a) of House Resolution ting the Department’s final rule — Water- Revision of Department of Energy’s Freedom 576, the Journal of the last day’s pro- melon Research and Promotion Plan; Im- of Information Act (FOIA) Regulations (RIN: ceedings is approved. porter Membership Requirements [Document 1901-AA32) received April 28, 2014, pursuant

b This symbol represents the time of day during the House proceedings, e.g., b 1407 is 2:07 p.m. Matter set in this typeface indicates words inserted or appended, rather than spoken, by a Member of the House on the floor.

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VerDate Mar 15 2010 23:40 May 13, 2014 Jkt 039060 PO 00000 Frm 00001 Fmt 4634 Sfmt 0634 E:\CR\FM\A13MY7.000 H13MYPT1 smartinez on DSK7SPTVN1PROD with HOUSE H4064 CONGRESSIONAL RECORD — HOUSE May 13, 2014 to 5 U.S.C. 801(a)(1)(A); to the Committee on H.R. 4657. A bill to amend the Internal Rev- By Mr. SCHOCK: Oversight and Government Reform. enue Code of 1986 to make permanent certain H.R. 4659 5662. A letter from the Senior Counsel for provisions of the Heartland, Habitat, Har- Congress has the power to enact this legis- Regulatory Affairs, Department of the vest, and Horticulture Act of 2008 relating to lation pursuant to the following: Treasury, transmitting the Department’s timber, and for other purposes; to the Com- Article I, Section 8, Clause 4, which states final rule — Department of the Treasury Ac- mittee on Ways and Means. that Congress has the power to establish a quisition Regulations; Contract Clause on By Mr. MCDERMOTT: uniform Rule of Naturalization. Minority and Women Inclusion in Contractor H.R. 4658. A bill to amend title XI of the Workforce (RIN: 1505-AC40) received April 28, Social Security Act to eliminate civil money 2014, pursuant to 5 U.S.C. 801(a)(1)(A); to the penalties for inducements to physicians to f Committee on Oversight and Government limit services that are not medically nec- Reform. essary, and for other purposes; to the Com- ADDITIONAL SPONSORS 5663. A letter from the Senior Procurement mittee on Ways and Means, and in addition Executive, General Services Administration, to the Committee on Energy and Commerce, Under clause 7 of rule XII, sponsors transmitting the Administration’s final rule for a period to be subsequently determined were added to public bills and resolu- — General Services Administration Acquisi- by the Speaker, in each case for consider- tions, as follows: tion Regulation; (GSAR); Industrial Funding ation of such provisions as fall within the ju- H.R. 6: Mr. BARLETTA. Fee (IFF) and Sales Reporting [(Change 57); risdiction of the committee concerned. H.R. 217: Mr. JOLLY. GSAR Case 2012-G503 Docket No.: 2012-0018; By Mr. SCHOCK: Sequence No. 1] (RIN: 3090-AJ36) received H.R. 4659. A bill to amend the Immigration H.R. 366: Mr. BARBER. April 23, 2014, pursuant to 5 U.S.C. and Nationality Act to make the EB-5 re- H.R. 647: Mr. GOSAR. 801(a)(1)(A); to the Committee on Oversight gional center program permanent, and for H.R. 776: Mr. GRIFFIN of Arkansas. and Government Reform. other purposes; to the Committee on the Ju- H.R. 940: Mr. JOLLY. 5664. A letter from the Director, Office of diciary. H.R. 958: Mr. PIERLUISI. Personnel Management, transmitting the Of- By Mr. GOSAR (for himself, Mr. fice’s final rule — Solicitation of Federal Ci- H.R. 1020: Mr. ENYART. CA´ RDENAS, Ms. BROWN of Florida, Mr. vilian and Uniformed Service Personnel for H.R. 1240: Ms. CASTOR of Florida. TIPTON, Ms. MATSUI, Mr. POCAN, Mr. Contributions to Private Voluntary Organi- H.R. 1462: Mr. JONES and Mr. JOLLY. KILMER, Mrs. MILLER of Michigan, zations (RIN: 3206-AM68) received April 17, H.R. 1507: Ms. CLARK of Massachusetts. Mr. SIMPSON, Mr. CHABOT, Ms. SHEA- 2014, pursuant to 5 U.S.C. 801(a)(1)(A); to the H.R. 1732: Mr. CICILLINE. PORTER, Mr. KELLY of Pennsylvania, Committee on Oversight and Government H.R. 2214: Mr. KENNEDY. Reform. Mr. ENYART, Mr. BENISHEK, Mrs. NEGRETE MCLEOD, Ms. MCCOLLUM, H.R. 2384: Ms. SLAUGHTER. f Mr. VEASEY, Ms. TITUS, Mr. COSTA, H.R. 2689: Mr. DELANEY. REPORTS OF COMMITTEES ON PRI- Ms. TSONGAS, Mr. LAMALFA, Mr. H.R. 3698: Mr. BLUMENAUER and Ms. VATE BILLS AND RESOLUTIONS TAKANO, Mrs. WALORSKI, Mr. OWENS, DELBENE. Ms. ESHOO, Mr. GARCIA, Mr. SALMON, H.R. 3717: Mr. ELLISON. Under clause 2 of rule XIII, reports of Mr. CARSON of Indiana, Ms. DELBENE, H.R. 3747: Mr. UPTON. committees were delivered to the Clerk Mr. LOWENTHAL, Mr. SWALWELL of H.R. 3877: Ms. BROWN of Florida. for printing and reference to the proper California, Ms. JACKSON LEE, Mr. H.R. 3991: Mrs. BUSTOS and Ms. KUSTER. BENTIVOLIO, Ms. BORDALLO, Mr. HINO- calendar, as follows: H.R. 4172: Mr. SIRES. JOSA, Mr. SCHNEIDER, Mr. COLLINS of Mr. GOODLATTE: Committee on the Judi- H.R. 4319: Mr. JONES. New York, Ms. CHU, Mrs. BUSTOS, Mr. ciary. H.R. 306. A bill for the relief of Corina H.R. 4395: Mr. LIPINSKI, Ms. WILSON of Flor- MICHAUD, Ms. ESTY, Mr. GALLEGO, de Chalup Turcinovic (Rept. 113–445). Re- ida, Ms. JACKSON LEE, and Ms. NORTON. ferred to the Private Calendar. Mr. JOYCE, and Mr. LOEBSACK): H.R. 4411: Mrs. BLACK, Mr. COOPER, Mr. Mr. MCKEON: Committee on Armed Serv- H. Res. 583. A resolution honoring the vital ices. H.R. 4435. A bill to authorize appropria- role of small business and the passion of en- COSTA, Mr. COURTNEY, Ms. DEGETTE, Ms. tions for fiscal year 2015 for military activi- trepreneurs in the United States during ‘‘Na- HAHN, Mr. SEAN PATRICK MALONEY of New ties of the Department of Defense and for tional Small Business Week‘‘, beginning on York, Mr. POCAN, Mr. AMODEI, Mr. SHIMKUS, military construction, to prescribe military May 12, through May 16, 2014; to the Com- Mr. WOMACK, Mr. JOHNSON of Ohio, Mr. personnel strengths for such fiscal year, and mittee on Small Business. CRAWFORD, Mr. QUIGLEY, Mr. PASCRELL, Mr. for other purposes; with amendments (Rept. By Mr. ISRAEL (for himself, Mr. SWALWELL of California, Mr. HORSFORD, Mr. 113–446). Referred to the Committee of the MCCAUL, and Mr. RYAN of Ohio): RANGEL, Mr. GARDNER, Mr. RUIZ, and Mrs. Whole House on the state of the Union. H. Res. 584. A resolution expressing support ELLMERS. Mr. GOODLATTE: Committee on the Judi- for the designation of May 11, 2014, through H.R. 4424: Mr. RICHMOND. ciary. H.R. 3610. A bill to stop exploitation May 17, 2014, as Food Allergy Awareness H.R. 4531: Mr. OLSON, Mr. SESSIONS, Mr. through trafficking; with an amendment Week; to the Committee on Energy and Com- SMITH of Texas, and Mr. STOCKMAN. (Rept. 113–447, Pt. 1). Referred to the Com- merce. H.R. 4573: Mr. ROYCE, Mr. YOHO, and Mr. mittee of the Whole House on the state of f MCCAUL. the Union. H.R. 4587: Mr. YOHO. CONSTITUTIONAL AUTHORITY f H.R. 4629: Ms. NORTON, Mr. COHEN, Mr. STATEMENT DISCHARGE OF COMMITTEE LARSON of Connecticut, Mr. LOEBSACK, and Pursuant to clause 7 of rule XII of Ms. SLAUGHTER. Pursuant to clause 2 of rule XIII, the the Rules of the House of Representa- H.R. 4631: Mr. ROE of Tennessee, Ms. JEN- following action was taken by the tives, the following statements are sub- KINS, Mr. MCGOVERN, Mr. ISRAEL, Ms. Speaker: mitted regarding the specific powers SLAUGHTER, and Mr. VARGAS. ´ The Committee on Education and the granted to Congress in the Constitu- H.R. 4636: Mr. CARDENAS, Ms. HAHN, Mrs. ELLMERS, Mr. RANGEL, Mr. O’ROURKE, and Workforce discharged from further consider- tion to enact the accompanying bill or ation. H.R. 3610 referred to the Committee of Mr. BLUMENAUER. the Whole House on the state of the Union, joint resolution. H.R. 4643: Ms. BROWN of Florida. and ordered to be printed. By Mr. GARDNER: H.J. Res. 50: Mr. YOHO. H.R. 4656 f H. Res. 489: Ms. NORTON. Congress has the power to enact this legis- H. Res. 522: Mr. BRADY of Pennsylvania, PUBLIC BILLS AND RESOLUTIONS lation pursuant to the following: Mr. KEATING, Mr. FATTAH, Mr. KING of New Article I, Section 8, to provide for the com- Under clause 2 of rule XII, public York, and Mr. THOMPSON of California. mon Defence wherein it states, ‘‘The Con- bills and resolutions of the following H. Res. 561: Mr. CONNOLLY, Mr. ENYART, gress shall have Power . . . to raise and sup- Mr. COHEN, Ms. WATERS, Mr. WAXMAN, and titles were introduced and severally report Armies.’’ Mr. O’ROURKE. ferred, as follows: By Mr. GRIFFIN of Arkansas: H. Res. 562: Mr. LOWENTHAL. By Mr. GARDNER (for himself and H.R. 4657 C ERMOTT Mrs. CAPPS): Congress has the power to enact this legis- H. Res. 570: Mr. M D . H.R. 4656. A bill to amend title 10, United lation pursuant to the following: H. Res. 573: Mrs. WALORSKI, Mr. YOHO, Mr. States Code, to improve access to mental Article I, Section 8 RYAN of Wisconsin, Mr. BLUMENAUER, Mr. health services under the TRICARE pro- By Mr. MCDERMOTT: ROSS, Mr. NUNNELEE, Mr. WOLF, Mr. COSTA, gram; to the Committee on Armed Services. H.R. 4658 Mr. LYNCH, and Mrs. BLACK. By Mr. GRIFFIN of Arkansas (for him- Congress has the power to enact this legis- H. Res. 577: Ms. LOFGREN. self, Mr. COTTON, Mr. CRAWFORD, and lation pursuant to the following: H. Res. 578: Mr. COHEN, Mr. SMITH of Wash- Mr. WOMACK): Article I, Section 8 ington, Mr. RAHALL, and Mr. LYNCH.

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Vol. 160 WASHINGTON, TUESDAY, MAY 13, 2014 No. 72 Senate The Senate met at 10 a.m. and was Motion to proceed to Calendar No. 332, to bring to a close debate on the nomination called to order by the President pro H.R. 3474, an act to amend the Internal Rev- of Rosemary Marquez, of Arizona, to be tempore (Mr. LEAHY). enue Code of 1986 to allow employers to ex- United States District Judge for the District empt employees with health coverage under of Arizona. TRICARE or the Veterans Administration Harry Reid, Patrick J. Leahy, Robert PRAYER from being taken into account for purposes Menendez, Christopher Murphy, Eliza- The Chaplain, Dr. Barry C. Black, of- of the employer mandate under the Patient beth Warren, Christopher A. Coons, fered the following prayer: Protection and Affordable Care Act. Angus S. King, Jr., Richard Let us pray. SCHEDULE Blumenthal, Jeff Merkley, Cory A. Eternal God, ruler of all nations, has- Mr. REID. Mr. President, following Booker, Amy Klobuchar, Dianne Fein- ten the day when the government shall stein, Richard J. Durbin, Tom Udall, my remarks and those of the Repub- Sheldon Whitehouse, Charles E. Schu- be on Your shoulders. Bring an end to lican leader, the Senate will be in mer, Edward J. Markey. sin, injustice, corruption, violence, and morning business. The time until 11:10 immorality in our Nation and world. Mr. REID. Mr. President, I ask unan- will be equally divided between the two imous consent that the mandatory Use our lawmakers to do what is best, leaders or their designees. At 11:10 rewarding their faithfulness with a quorum under rule XXII be waived. there will be a cloture vote on the mo- The PRESIDING OFFICER. Without bountiful harvest. Lord, do for them tion to proceed to H.R. 3474. The Sen- objection, it is so ordered. immeasurably, abundantly, above all ate will recess from 12:30 to 2:15 to that they can ask or imagine according allow for the weekly caucus meetings. f to Your power working in and through f LEGISLATIVE SESSION them. May the whisper of Your wisdom EXECUTIVE SESSION Mr. REID. Mr. President, I move to fill our Senators with peace, power, proceed to legislative session. and praise. Infuse them with con- The PRESIDING OFFICER. The fidence in the ultimate triumph of NOMINATION OF ROSEMARY question is on agreeing to the motion Your Providence. MARQUEZ TO BE UNITED to proceed. We pray in Your righteous Name. STATES DISTRICT JUDGE FOR The motion was agreed to. Amen. THE DISTRICT OF ARIZONA f f Mr. REID. Mr. President, I move to EXECUTIVE SESSION PLEDGE OF ALLEGIANCE proceed to executive session to con- The President pro tempore led the sider Calendar No. 667. NOMINATION OF DOUGLAS L. Pledge of Allegiance, as follows: The PRESIDING OFFICER (Mr. BOOKER). The question is on agreeing RAYES TO BE UNITED STATES I pledge allegiance to the Flag of the DISTRICT JUDGE FOR THE DIS- United States of America, and to the Repub- to the motion to proceed. lic for which it stands, one nation under God, The motion was agreed to. TRICT OF ARIZONA indivisible, with liberty and justice for all. The PRESIDING OFFICER. The Mr. REID. Mr. President, I move to f clerk will report the nomination. proceed to executive session to con- The legislative clerk reported the sider Calendar No. 668. RECOGNITION OF THE MAJORITY nomination of Rosemary Marquez, of The PRESIDING OFFICER. The LEADER Arizona, to be United States District question is on agreeing to the motion The PRESIDENT pro tempore. The Judge for the District of Arizona. to proceed. majority leader is recognized. CLOTURE MOTION The motion was agreed to. f Mr. REID. I send a cloture motion to The PRESIDING OFFICER. The the desk. clerk will report the nomination. HIRE MORE HEROES ACT OF 2014— The PRESIDING OFFICER. The clo- The legislative clerk read the nomi- MOTION TO PROCEED ture motion having been presented nation of Douglas L. Rayes, of Arizona, Mr. REID. Mr. President, I move to under rule XXII, the Chair directs the to be United States District Judge for proceed to Calendar No. 332, which is clerk to report the motion. the District of Arizona. the vehicle for the tax extenders we The legislative clerk read as follows: CLOTURE MOTION hope to do this week. CLOTURE MOTION Mr. REID. Mr. President, I send a The PRESIDENT pro tempore. The We, the undersigned Senators, in accord- cloture motion to the desk. clerk will report the motion. ance with the provisions of rule XXII of the The PRESIDING OFFICER. The clo- The legislative clerk read as follows: Standing Rules of the Senate, hereby move ture motion having been presented

∑ This ‘‘bullet’’ symbol identifies statements or insertions which are not spoken by a Member of the Senate on the floor.

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VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00001 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.000 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2924 CONGRESSIONAL RECORD — SENATE May 13, 2014 under rule XXII, the Chair directs the Mr. REID. Mr. President, I ask unan- licans just throwing things at the wall clerk to report the motion. imous consent that the mandatory hoping something will stick. They The legislative clerk read as follows: quorum under rule XXII be waived. brought down the energy efficiency bill CLOTURE MOTION The PRESIDING OFFICER. Without as a result of that. They rescinded in- We, the undersigned Senators, in accord- objection, it is so ordered. formally an agreement that I was con- ance with the provisions of rule XXII of the f vinced we had. Here is why this hap- Standing Rules of the Senate, hereby move LEGISLATIVE SESSION pened. One need only look at why we to bring to a close debate on the nomination have not heard these endless speeches of Douglas L. Rayes, of Arizona, to be United Mr. REID. I move to proceed to legis- in the House or the Senate on States District Judge for the District of Ari- lative session. ObamaCare, the Affordable Care Act. zona. The PRESIDING OFFICER. The That has dissipated. It has been several Harry Reid, Patrick J. Leahy, Robert question is on agreeing to the motion weeks—it is hard to believe but several Menendez, Christopher Murphy, Eliza- to proceed. beth Warren, Christopher A. Coons, The motion was agreed to. weeks—since we have had a vote in the Angus S. King, Jr., Richard House on doing away with ObamaCare, Blumenthal, Jeff Merkley, Amy Klo- f repealing it. Why is that? There is no buchar, Dianne Feinstein, Richard J. EXECUTIVE SESSION better illustration of why that is hap- Durbin, Cory A. Booker, Tom Udall, pening than something called ‘‘The Sheldon Whitehouse, Charles E. Schu- Plum Line’’ in the Washington Post mer, Edward J. Markey. NOMINATION OF GREGG JEFFREY today. It is short, but I would like to Mr. REID. I ask unanimous consent COSTA TO BE UNITED STATES read it. The headline is ‘‘Going quiet CIRCUIT JUDGE FOR THE FIFTH that the mandatory quorum under rule on health care.’’ CIRCUIT XXII be waived. As Benghazi fever rises among Repub- The PRESIDING OFFICER. Without Mr. REID. I move to proceed to exec- licans— objection, it is so ordered. utive session to consider Calendar No. This is an editorial comment. That is f 732. another thing they threw at the wall to The PRESIDING OFFICER. The LEGISLATIVE SESSION see if it would stick— question is on agreeing to the motion Mr. REID. I move to proceed to legis- to proceed. the Hill reported yesterday that the House lative session. GOP has ‘‘gone quiet’’ on Obamacare. There The motion was agreed to. are no scheduled votes or hearings on the Af- The PRESIDING OFFICER. The The PRESIDING OFFICER. The fordable Care Act. When contacted by the question is on agreeing to the motion clerk will report the nomination. Hill newspaper, most GOP campaign com- to proceed. The legislative clerk read the nomi- mittees wouldn’t say whether they would The motion was agreed to. nation of Gregg Jeffrey Costa, of launch any new attacks on the law. f Texas, to be United States Circuit As the Hill put it: ‘‘The lack of action Judge for the Fifth Circuit. highlights the GOP’s struggle to adjust its EXECUTIVE SESSION CLOTURE MOTION message now that enrollment in the ex- Mr. REID. Mr. President, I send a changes beat projections and the uninsured rate is going down.’’ NOMINATION OF JAMES ALAN cloture motion to the desk. The PRESIDING OFFICER. The clo- They have tried a number of things SOTO TO BE UNITED STATES ture motion having been presented since ObamaCare is no longer very high DISTRICT JUDGE FOR THE DIS- under rule XXII, the Chair directs the on the radar screen. A couple of weeks TRICT OF ARIZONA clerk to report the motion. ago they said they would change direc- Mr. REID. I move to proceed to exec- The legislative clerk read as follows: tion and go after me. One of my utive session to consider Calendar No. CLOTURE MOTION friends—a Democratic Senator—said: I 669. We, the undersigned Senators, in accord- wish they would do that in my State. The PRESIDING OFFICER. The ance with the provisions of rule XXII of the Nobody knows who you are. question is on agreeing to the motion Standing Rules of the Senate, hereby move The point is that they are getting to proceed. to bring to a close debate on the nomination desperate for something to change The motion was agreed to. of Gregg Jeffrey Costa, of Texas, to be their tune. Benghazi is one. There will United States Circuit Judge for the 5th Cir- The PRESIDING OFFICER. The cuit. be other things that will come out in clerk will report the nomination. Harry Reid, Patrick J. Leahy, Robert the next few weeks. The legislative clerk read the nomi- Menendez, Christopher Murphy, Eliza- I carry on reading this article: nation of James Alan Soto, of Arizona, beth Warren, Christopher A. Coons, At the same time, it noted that GOP to be United States District Judge for Angus S. King, Jr., Richard operatives overseeing Senate races remain the District of Arizona. Blumenthal, Jeff Merkley, Cory A. ‘‘conscious of the need to keep a drumbeat Booker, Amy Klobuchar, Dianne Fein- going against the law.’’ The question now: If CLOTURE MOTION stein, Richard J. Durbin, Tom Udall, Republican officials really are backing off on Mr. REID. I send a cloture motion to Sheldon Whitehouse, Charles E. Schu- Obamacare, will the base go along? the desk. mer, Edward J. Markey. A new CNN poll illustrates the situation The PRESIDING OFFICER. The clo- Mr. REID. Mr. President, I ask unan- nicely: It finds that far more Americans ture motion having been presented imous consent that the mandatory want to keep Obamacare than repeal it. At under rule XXII, the Chair directs the quorum under rule XXII be waived. the same time, only a majority of Repub- licans want repeal and only a majority of Re- clerk to report the motion. The PRESIDING OFFICER. Without The legislative clerk read as follows: publicans think the law is already a failure. objection, it is so ordered. The poll finds that 49 percent of Americans CLOTURE MOTION f want to keep the law with some changes, We, the undersigned Senators, in accord- while another 12 percent want to keep it as- ance with the provisions of rule XXII of the LEGISLATIVE SESSION is—a total of 61 percent. Meanwhile, only 18 Standing Rules of the Senate, hereby move Mr. REID. I now move to proceed to percent want to repeal and replace the law, to bring to a close debate on the nomination legislative session. and another 20 percent want to repeal it, full of James Alan Soto, of Arizona, to be United The PRESIDING OFFICER. The stop—a total of 38 percent. That’s 61 percent States District Judge for the District of Ari- question is on agreeing to the motion for keeping the law and 38 percent for repeal- zona. to proceed. ing it. Among independents, that’s 55 percent Harry Reid, Patrick J. Leahy, Robert The motion was agreed to. to 44 percent. Menendez, Christopher Murphy, Eliza- How is it possible that Americans can dis- beth Warren, Christopher A. Coons, f approve of Obamacare but support keeping Angus S. King, Jr., Richard HIRE MORE HEROES ACT OF 2014— it? Part of the answer lies in the another Blumenthal, Jeff Merkley, Amy Klo- MOTION TO PROCEED—Continued question CNN asked. It finds that a total of buchar, Dianne Feinstein, Richard J. 61 percent say that it’s a success or it’s too Durbin, Tom Udall, Sheldon White- CHANGING DIRECTION soon to tell whether it’s a success. By con- house, Charles E. Schumer, Edward J. Mr. REID. Mr. President, we have trast, 39 percent say it’s already a failure. Markey, Cory A. Booker. seen in the last week or two Repub- Among independents, that’s 58 percent to 42

VerDate Mar 15 2010 01:24 May 14, 2014 Jkt 039060 PO 00000 Frm 00002 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.001 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2925 percent in favor of those who would give the victims of the economic downturn, it is ery is complete. By passing this tax ex- law a chance to work over time. also spurring job growth and local tenders package, we will build our Na- All this is a reminder that at this point, economies. tion’s economy more quickly. We will attacks on the law—such as they are, any- The renewable energy tax credit has continue to promote innovation, en- way—are all about keeping the base lathered up in advance of the midterm elections. But played an important role in Nevada’s courage industry, and create jobs. there are six months to go, and already even economy. This tax credit has helped at- I urge my Republican colleagues to some Republican officials appear to be real- tract investments of over $5.5 billion join us in passing this legislation. Let’s izing that the anti-Obamacare energy is into Nevada’s clean energy economy. work together to bring American fami- draining away. So people who have never seen, for ex- lies and the economy a fair shot. Remember, 61 to 38. ample, solar panels, come to Search- RECOGNITION OF THE MINORITY LEADER TAX EXTENDERS light and you will see almost 4 miles of The PRESIDING OFFICER. The Re- Mr. President, it was not all that solar panels—millions and millions of publican leader is recognized. long ago the economy was in the throes them with no break for miles. It is SENATE DIMINISHED of the great recession. Less than 6 amazing. It looks like—I remember Mr. MCCONNELL. Many years ago, years ago the world economy was when I was a kid we would drive the Senator Henry Cabot Lodge called the taken to the brink of collapse before Las Vegas highway and we would see Senate ‘‘the most powerful single beginning a gradual recovery. While mirages. That is what it looks like. It chamber in any legislative body in the American markets have returned to looks like water, but it is not. It is world.’’ their prerecession levels, the recovery solar panels covering miles and miles. Imagine making that kind of state- for millions of workers and their fami- The tax credit dealing with energy ment about today’s Senate. Instead of lies has been slower in coming. In Ne- has been important. Through clean en- a strong, independent voice at the van- vada, we continue to dig our way out of ergy tax incentives, loan guarantees, guard of American policymaking, what the recession. Although things are bet- and the State’s renewable energy has the Democratic-run Senate be- ter, we still have a long way to go. standard, Nevada is fast becoming a come? It has become a campaign stu- Today the Senate begins debate on leader in the renewable energy world. dio, a late-night punch line, the place legislation that continues to help As renewable energy grows in Nevada, where the far left gets its way and the many Nevadans and countless Ameri- jobs multiply. All Nevadans deserve a middle class gets left behind. We saw this again yesterday when cans as they recover from the reces- fair shot at a good stable job. An exten- the majority leader was so determined sion. This bill before us extends cur- sion of the renewable energy tax credit to prevent the consideration of Repub- rent tax provisions that have bolstered is important to the State’s energy con- lican amendments that he killed every American families and businesses, sav- sumers, local economies, and working Democratic Senator’s amendment in ing money and growing our economy. families. That is the same all over the the process. He didn’t seem to care For example, the Mortgage Forgive- country, not only Nevada. about letting the more than 4 million ness Debt Relief Act is something the There is something called the theater people in my State have a say on one of State of New Jersey depended on sig- tax credit. The movie industry has had the most important issues affecting nificantly and Nevada and virtually it for a long time, but that is a provision in this bill that boosts Nevada’s their livelihoods—coal. He didn’t seem every State. to think the millions of Americans rep- Nevada’s home market was greatly economy and virtually every economy resented by his own Democrats de- damaged by the economic downturn. around the country. For example, Las served a meaningful say on energy ei- Many of my State’s homeowners suc- Vegas and Reno are home to many the- ther. cumbed to foreclosure. For many years atrical productions that benefit from Even after Senate Democrats from Nevada had the highest foreclosure the extension of the film tax credit. States such as Alaska, Maine, Colo- rate in the Nation. For struggling Ne- The theater tax credit allows hotels rado, and Arkansas put out press re- vadans battling to keep their homes, and resorts in Nevada—and around the leases touting the kinds of ideas con- the Mortgage Forgiveness Debt Relief country—to invest in high-quality pro- tained within their amendments, no Act offers much needed help. ductions which draw tourists from amendments were allowed. This provision provides relief to around the globe. The fact that some of these same homeowners who otherwise would owe While the examples I just mentioned Senators are now trying to convince taxes on the debt forgiven through a are especially important to Nevada, others of how moderate and influential mortgage loan modification. Here is this legislation has many more provi- they are, it is ridiculous. By backing why we did it. The IRS had a rule sions that benefit millions of people all the majority leader’s power play in- which said that if you bought a home across the country. For example, the stead of standing up for their constitu- for $10,000 and the recession hit and research and experimentation tax cred- ents, they show where their loyalties you had to sell it for $6,000, you would it promotes innovative development by lie. be taxed at the $10,000 rate. It is hard some of America’s best companies and Let’s remember. The majority leader to believe, but that was the rule. That requires that global companies receive apparently thought the American peo- is why we passed this law. We are now this assistance to locate research and ple didn’t deserve a say on energy, at a trying to extend that. It is very impor- development centers in the United time when many in the middle class tant. It allows underwater Nevadans States. are struggling with high energy bills, a and those in other States around the The work opportunity tax credit is lack of jobs, and stagnant wages, the Nation to get a measure of financial re- important and provides an incentive to kinds of things that could be helped lief, while giving a much needed boost businesses to hire under- or unem- with smarter energy policy. He also to the State’s housing market. ployed Americans. There are also edu- blocked this debate at a time of grow- In addition to mortgage relief, this cation benefits in this bill, such as the ing global energy crises that demand tax extenders legislation also includes deduction for elementary and sec- American leadership. an extension of the State and local ondary teachers’ out-of-pocket ex- Moments such as those were when sales tax deduction. No one has worked penses. This deduction ensures that our country used to come together in harder on that than Senator CANTWELL teachers who are going the extra mile the Senate, when we used to have a se- from Washington. This deduction pro- for our children are not being punished rious discussion and actually pass seri- vides working middle-class families, financially. ous legislation to solve serious prob- many of whom are already pinching These are just a few examples of the lems, but not today, not in the Senate pennies, with a fair shot at providing beneficial credits and deductions that anymore. Today it is a place where the for their families. It allows them to de- comprise this tax extenders legislation, majority leader seems to deliver a duct local and State sales taxes, help- but there are many others. Our con- daily monologue about almost any- ing them keep more money in their stituents are depending on us to extend thing but jobs, where Democrats ob- pockets. these provisions, many of which ex- struct serious ideas and where they The tax extenders bill is not only pired at the end of 2013. We will not have shut down meaningful debate on helping our constituents who have been pull the plug before our Nation’s recov- so many major issues.

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00003 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.003 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2926 CONGRESSIONAL RECORD — SENATE May 13, 2014 Think back to last week when Senate able to figure that out even if our ophy and an approach that puts average, Democrats declared that addressing Democratic friends hadn’t just said it; hard-working Americans front and center? global warming was the moral crusade that the agenda was drafted over at the . . . We ought to be making that the center- of our time and then refused to even Democratic senatorial committee. But piece of the campaign. debate or consider legislative measures enough is enough. The American people Democrats have had 51⁄2 years to take to actually address it or when the sent us to the Senate to do something an approach that puts average hard- American people were calling out for about jobs and address the issues that working Americans front and center, us to pass jobs legislation and Senate actually matter to their daily lives. It but their record has not been pretty. Democrats put forward legislation that is time the Democrats, who run the Despite the fact the recession tech- could actually cost up to 1 million jobs, Senate, drop the diversions and finally nically ended almost 5 years ago, our all while they continued to block seri- work with us to do so. economy continues to limp along. In ous, House-passed job-creation bills. I yield the floor. the last quarter, growth averaged a Meanwhile, Washington Democrats’ RESERVATION OF LEADER TIME miniscule one-tenth of 1 percent. repeated attempts to pass the buck on The PRESIDING OFFICER. Under Meanwhile, unemployment has re- gridlock are now bordering on absolute the previous order, the leadership time mained at recession-level highs for the farce, just a complete farce. Last week is reserved. past several years. Last month 806,000 Americans gave we saw a fact-checker from a major ORDER OF BUSINESS up hope of getting work and dropped leftwing paper debunk one of their fa- Under the previous order, the time out of the labor force entirely. Cur- vorite talking points about filibusters, until 11:10 a.m. will be equally divided rently, nearly 10 million Americans are giving it the highest possible rating for between the two leaders or their des- unemployed, 31⁄2 million of them for 6 dishonesty. ignees. months or longer. Over the 51⁄2 years The charges that have been made Mr. MCCONNELL. I suggest the ab- about Republican filibusters were given sence of a quorum. the President has been in office, 6.7 the highest rating for dishonesty by a The PRESIDING OFFICER. The million additional Americans have fall- left-leaning newspaper. This is what clerk will call the roll. en into poverty. the fact-checker said: ‘‘On just about The legislative clerk proceeded to Household income has declined by every level, this claim is ridiculous.’’ call the roll. $3,500. The poverty rate for women has This is the fact-checker for a left-lean- Mr. THUNE. Mr. President, I ask increased to 16.3 percent, income for ing newspaper responding to these unanimous consent that the order for women has fallen, and 19.4 million daily charges about Republican filibus- the quorum call be rescinded. Americans have been forced to join the ters: ‘‘On just about every level, this The PRESIDING OFFICER. Without food stamp program. claim is ridiculous.’’ objection, it is so ordered. Meanwhile, prices have risen. Gas prices are 99 percent higher per gallon So let’s be clear. It is time for Senate JOB CREATION Democrats to look in the mirror. Under Mr. THUNE. Mr. President, last week today than they were when the Presi- Democratic rule, the Senate has be- the Wall Street Journal published an dent took office. Health care premiums come the place where serious legisla- article entitled: ‘‘Obama Team Crafts are more than $3,600 higher. College tion comes to die, the graveyard for President’s Midterm-Election Pitch.’’ I tuition has soared. Basically, thanks to the failed poli- good ideas. That is the main reason want to read from the article’s open- cies of the President and congressional President Obama wants so badly to ing. This is what the article said: keep his Senate majority this Novem- Democrats, American families today The White House is carving out a role for are paying more and making less. ber. It is his castle moat—the moat President Barack Obama in this fall’s mid- It is all very well and good to talk around the castle—the last thing term elections, which he will try to pose as about the concern for the average hard- standing between him and signing the a choice between the parties’ economic vi- working American, but what really serious legislation the middle class de- sions. . . . The driving theory in the White matters is not what you say but how serves but the far left hates. It is his House is that this election, like every one since the 2007 recession, is foremost about you govern by what you do. Democrats buffer against having to approve things the economy. Mr. Obama already has been seem to think their speeches and good such as Keystone Pipeline. drawing contrasts between his economic pro- The Keystone Pipeline is a project al- intentions and the ‘‘philosophy’’ should gram and that of Republicans. give them a free pass, even if their most everyone knows will create thou- That is from a Wall Street Journal sands of good jobs at a time when we policies are making it harder and hard- article of last week. er for working families to achieve eco- need them very badly. It is a project All I can say is that Republicans wel- the American people support over- nomic security and stability. come this debate. We agree this elec- They want to coast on the fact that whelmingly, but of course the far left tion will be first and foremost about their party has historically been hates it, and the far left controls to- the economy, and we look forward to thought of as the party of working men day’s Washington Democratic Party. discussing the contrast between our I will tell you one thing the far left and women, while ignoring the fact economic program and the President’s. that the Democrat party today looks does like, though—seeing headlines I am just surprised the President wants such as this last week from the AP: more like the party of billionaires and to discuss it because even many Demo- special interests than the party of ‘‘Democratic Leader Blocks Senate crats realize the Democrats’ economic Vote On Keystone.’’ This is the Presi- hardworking Americans. record over the past 5 years isn’t going Take the Keystone Pipeline. Blue dent’s majority leader they are talking to win them any elections. collar unions strongly support the about. Both he and they are hoping to The Wall Street Journal article pipeline and the more than 42,000 jobs keep their Senate majority this No- quoted Democratic pollster Mark it would support. The Washington Ex- vember so they can see even more Mellman, who said: aminer reported yesterday morning the headlines similar to that one. . . . the key for Democrats is to frame the 750,000-member-strong International The American people are going to election as a choice between governing phi- Brotherhood of Electrical Workers is, have their say. In the meantime, it is losophies. ‘‘If it’s a referendum on whether as the paper notes, the latest of the time for the majority leader to start you like the way Democrats have governed growing number of traditional blue- worrying about today’s Senate. The . . . that’s a harder election for us to win.’’ collar unions taking an aggressive pro- American people are tired of waiting So since they can’t run on their Keystone position. for this body to act on the jobs bills record, Democrats are going to make In a letter to Senate Democrats, the Senate Democrats continue to block- the case their philosophy offers the IBEW’s president writes: ade. They are tired of all the show best hope for working Americans. At a time when job creation should be a votes. The Journal goes on to quote Joel top priority, the Keystone XL Pipeline Our constituents already know the Benenson, a pollster for the 2008 and project would put Americans back to work Senate Democratic agenda for the rest 2012 Obama campaign, who says: and have ripple benefits throughout the of the year was drafted by campaign The fundamental question here that the economy. . . . From pipe manufactured in staffers anyway. They would have been country faces is: Which party has a philos- Arkansas, to pump motors assembled in Ohio

VerDate Mar 15 2010 01:24 May 14, 2014 Jkt 039060 PO 00000 Frm 00004 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.005 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2927 and transformers built in Pennsylvania, fice says could eliminate up to 1 mil- cess before that moratorium expires on workers from all over the United States will lion jobs. Even the President’s own November 1 of this year. Failure to act benefit from the project. Federal Reserve Chair recently testi- is going to mean a tax increase on the That is from the president of the fied before Congress that a minimum many millions of Americans who use IBEW. wage hike would negatively affect jobs. the Internet. So given the jobs and benefits the Once again, the people most likely to This week’s tax debate also provides pipeline would create, how do you lose their jobs as a result of this policy the Senate an opportunity to address think the President and the party of are those least able to afford it: Name- the job-destroying taxes in ObamaCare. so-called average hardworking Ameri- ly, low-income workers. Several of my colleagues, including cans has responded? Has he approved Mr. President, Democrats can talk Senators HATCH, TOOMEY, and COATS, the pipeline and the jobs it would cre- all they want about their commitment have been fighting for repeal, or at ate for American workers throughout to ordinary Americans, but actions least delay, of the ObamaCare medical the country? No. speak louder than words. It is going to device tax. Repeal of this tax has the Despite five separate environmental be hard to convince people to believe, support of over 70 Senators, and it is reviews from his own State Depart- when their actions over the past 5 time for a vote on this proposal. ment, testifying to the minimal impact years have made things harder for However, the ObamaCare taxes don’t the pipeline would have on the environ- working Americans, that they are ac- stop there. This year, millions of ment, the President has aligned him- tually on their side. young, middle-class families will face a self instead with far-left environmental If Democrats really wanted to pro- tax penalty for failing to purchase gov- special interests like billionaire Tom vide permanent relief to the millions of ernment-approved health care. Many of Steyer, who is pouring money into Americans who are struggling to get these individuals and families may not anti-Keystone campaigns. So much for by, they would focus on measures that be able to afford ObamaCare and can- being the party of working men and would create jobs, improve wages, and not afford to pay the tax either. I will women. expand opportunity. be filing an amendment to the tax ex- Democrats may talk about putting Instead of spending their time on far- tenders bill that would prohibit the hardworking Americans front and cen- left liberal policies and priorities, such IRS from ever collecting this penalty. ter, but over the past few years hard- as government-run health care and ex- Considering this administration has working Americans have often come in treme environmental regulations, they already delayed the mandate for em- last. Take ObamaCare. It is hard to would be supporting bills that have ployers, it is only fair to waive this even know where to start when talking been offered by some of my colleagues penalty for families and individuals as about the negative impacts ObamaCare here on our side of the aisle to provide well. has had on American workers. one-time, low-interest loans to out-of- Finally, Mr. President, I will be offer- There is the 30-hour workweek rule, work Americans to enable them to re- ing an amendment to exempt the long- which has forced businesses to elimi- locate to cities and States with more term unemployed from the ObamaCare nate full-time positions and cut work- job opportunities. That is a piece of employer mandate head count. If you ers’ hours below 30 hours per week. legislation I have introduced. Or they are a business in this country and you There is the employer mandate, could support the bill put forth by Sen- hire somebody who has been unem- which has made it difficult or impos- ator LEE to improve workplace flexi- ployed for 6 months or longer, then you sible for many businesses to expand bility for working families; or the bill wouldn’t be subject to the ObamaCare and hire new workers. of Senator HOEVEN, to approve the Key- employer mandate, which is so dev- There is the tax on lifesaving med- stone Pipeline and open up the 42,000- astating to employers across this coun- ical devices, such as pacemakers and plus jobs it would support; or the bill of try. insulin pumps, which has already cost Senator COLLINS to fix the ObamaCare The tax extender package on the thousands of jobs in the medical device 30-hour workweek provision so we floor today will reportedly retain the industry and which will eliminate don’t have so many part-time employ- Hire Our Heroes Act, which is cham- many more if it isn’t repealed. ees in this country and put more people pioned in the Senate by Senator Then, of course, there are the numer- to work on a full-time basis; or the nu- BLUNT. If that is the case, I am pleased ous burdens placed on small businesses, merous Republican proposals that have to see the majority has finally realized the higher premiums and out-of-pocket been offered by our colleagues to check the employer mandate is hurting the costs, and the fact that the non- EPA’s overreach and to protect the job prospects of veterans who have partisan Congressional Budget Office millions of jobs EPA’s proposed regula- proudly served this country. We should estimates the law will shrink the full- tions could destroy; or the Democratic expand this exemption to the 31⁄2 mil- time workforce by 21⁄2 million workers majority could allow an open amend- lion long-term unemployed as well, and and lower wages by more than $1 tril- ment process to the tax extender bill that is what my amendment seeks to lion. we are going to be considering here do. Who suffers the most from all those soon to allow for the consideration of Mr. President, Democrats may claim provisions? Average, hardworking permanent tax relief measures for to be the party of average Americans, Americans, the small business owner American families and small busi- but their record over the past 5 years who can no longer afford to hire new nesses. says some things entirely different. Or- employees, the middle-class family Because Americans deserve tax cer- dinary Americans are suffering as a re- suddenly faced with a $10,000 deduct- tainty and not more short-term meas- sult of Democratic policies, and they ible, the low-income worker whose ures, I intend to file amendments to are not getting any relief. It is time for hours are suddenly slashed from 35 to the tax extenders bill this week to Democrats to stop talking about help- 25 hours a week, and the out-of-work make a number of important ing Americans and to start actually American who can’t find a job because progrowth provisions permanent, such helping them. businesses are too reluctant to hire. as the ability for small businesses and We have an opportunity with this tax One would think the supposed party farmers to expense more of their busi- extenders bill on the floor this week to of average, hardworking Americans ness investments. I intend to work do some things that are for jobs and might sit back and rethink things a lit- with Senator CANTWELL and others on the economy. If we can get a chance to tle bit after seeing the devastating eco- an amendment to make permanent the get these amendments in front of the nomic impact of ObamaCare. But the ability of taxpayers to deduct State Senate and allow the voices of the Democrats and the President are push- and local sales taxes against their Fed- American people to be heard and to get ing again with more job-killing poli- eral income tax—a measure that is im- votes, we can start moving this coun- cies. portant for States without income try in a different direction—a direction Recently, the Democrats and the taxes like South Dakota. And I intend that will lead to better paying jobs for President have been pushing for a mas- to work with my colleagues to make middle-class families, a better standard sive 40-percent minimum-wage hike—a permanent the existing moratorium on of living for people in this country, and measure the Congressional Budget Of- State and local taxes on Internet ac- a brighter and more prosperous future

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00005 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.006 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2928 CONGRESSIONAL RECORD — SENATE May 13, 2014 for future generations of Americans. I cover sticker shock. The law’s employer cov- of stop-and-go policies that have made hope that will be the case. erage mandate doesn’t take effect until 2015, the Tax Code in this country so unnec- I yield the floor. but early plan renewals are starting to roll essarily complicated and uncertain? The PRESIDING OFFICER. The Sen- in. And for some businesses, the premium The EXPIRE Act ends that and builds jumps are positively painful. ator from Wyoming. a bridge to comprehensive tax reform. HEALTH CARE So I come to the floor having heard Many of these stop-and-go incentives Mr. BARRASSO. Mr. President, I the majority leader’s comments. I will are good policy, and they ought to be come to the floor today having heard have more to say about this later, as I extended permanently. The EXPIRE the majority leader open this morn- see my colleague from the other side of Act gives the Finance Committee and ing’s session by talking somewhat the aisle has come to speak. But as one the Congress the room to work on re- about the health care law. He was re- Senator and a physician and someone form and decide which provisions to ferring to a headline that said Repub- intimately concerned about the care keep. licans were going quiet on health care. the American public receives, their For now, this is about balancing He then went on to say that ability to get care—not empty cov- short-term needs and long-term goals. ObamaCare is no longer very high on erage but quality, available care—this In the coming months, the Finance their radar screen. Senator, in spite of what the majority Committee is going to pursue a tax re- I will say, as a doctor and someone leader may say, is not going quiet on form plan on a bipartisan basis that who goes home every weekend to Wyo- health care. It continues to be very gives all Americans the opportunity to ming, this issue of people’s health high on my radar screen, as it is high get ahead. But right now, what is need- care—something very important to on the radar screen of Americans who ed is to protect jobs and deliver more them—continues to be high on my have been told many things by the certainty. screen and high on the radar screen of President of the United States that On April 3 the Finance Committee Americans all across the country be- turned out not to be true. passed the Expiring Provisions Im- cause we are seeing all across the coun- That is why week after week I am provement Reform and Efficiency—EX- try that the President’s promises have going to continue coming to the floor PIRE—Act. There was a strong bipar- been broken. People can’t keep what to talk about the side effects of a tisan vote in the committee. We called they had if they liked it. People are health care law that is hurting pa- the bill the EXPIRE Act for one rea- losing their doctors. tients in terms of keeping their doctor, son: It is supposed to expire. I stated There are many ObamaCare side ef- lower costs—they are seeing higher this morning that, on my watch, this is fects, and one doesn’t have to go very costs—not being able to keep their hos- going to be the last time—the last far today to see on the front page of pital, and paychecks shrinking because time—the Finance Committee con- the New York Times this morning an of the health care law. siders a tax extenders bill. Once this article related to the President’s prom- I appreciate the indulgence of my piece of legislation is enacted and be- ises. He said: If you like your doctor, colleague from Oregon, and I appre- hind us, the committee will move on to you can keep your doctor. If you like ciate the opportunity to make ref- the critical next challenge; that is, your hospital, you can keep your hos- erence to the majority leader’s com- comprehensive bipartisan tax reform. pital. But in this front-page article, the ments. Republicans—and certainly this I will talk for a minute about how first paragraph says: Senator—are not going quiet on health this package is going to help middle- In the midst of all the turmoil in health care. class individuals and families. care these days, one thing is becoming clear: I yield the floor. We all understand that a prosperous No matter what kind of health plan con- The PRESIDING OFFICER. The Sen- middle class is the key to long-term sumers choose, they will find fewer doctors ator from Oregon. economic growth for the country. This and hospitals in their network—or pay much EXPIRE ACT legislation boosts that cause by ex- more for the privilege of going to any provider they want. Mr. WYDEN. Mr. President, this tending incentives that help workers morning the Senate begins consider- get back on their feet, such as the So the Senate majority leader may ation of a tax cut bill. The Finance work opportunity tax credit. This pro- not want this to be a major issue in the Committee agreed to call it the EX- vision is a lifeline for our veterans in minds of the American public, but it is PIRE Act, and I am going to take a few every State in the country because it because their health care is so per- minutes to talk about why it is so im- encourages employers to hire the vets sonal. Americans hate to see taxpayer dol- portant that this bill be passed—and when they come home from overseas. lars wasted, but they are seeing it all passed now. Here are a few of the key Veteran unemployment is still at crisis across the country. reasons: levels. This bill is going to help address I would note an article in Politico: First, if the Senate doesn’t act, vet- that. ‘‘474M for 4 failed Obamacare ex- erans who are now packing job fairs Thanks to work by Senators changes.’’ Money completely wasted— across this country are going to face an PORTMAN and CARDIN—again, on a bi- taxpayer dollars—and didn’t help pa- even tougher struggle to get good jobs. partisan basis—the work opportunity tients needing care. Second, because the jobs most essen- tax credit is now going to be available The other day, The Hill: Cover Or- tial to our economy—the good-paying, to businesses that hire the long-term egon flops. ‘‘FBI looking into Oregon’s innovation-driven jobs needed to un- unemployed. They are the Americans O-Care rollout.’’ derpin a growing middle class—will be who have been hit the hardest by the There are huge problems with waste. harder to create. recession, and, without help, we are There is another article about prob- Third, because just when underwater going to see them fall between the lems in Colorado and problems with homeowners get hold of a life raft that cracks. This legislation can be an im- their exchange, and yet the story out keeps them in their homes, a big tax portant role in helping those Ameri- today—what happened with the ex- hike could yank it away. cans find good jobs. change in Colorado? ‘‘Outrage over Fourth, because millions of students The EXPIRE Act also extends and ex- raise for Colorado health exchange are already up to their eyeballs in debt, pands the credit for research and ex- CEO.’’ and without this they will go even perimentation. The reason this is so So the impacts are felt all around the deeper. important is this is the lifeblood of in- country. And it is interesting to hear In addition, producing clean energy novation that is so important for our the Senate majority leader make his will grow more expensive, risking the economy. Not only does this credit comments at a time when his home- high-tech jobs every Member of Con- incentivize research and innovation, town newspaper, the Las Vegas Re- gress wants to protect. but thanks to good, bipartisan work—I view-Journal, had a headline story on The EXPIRE Act addresses all of heard that mentioned a couple times May 4, 2014: ‘‘Own a small business? these issues and more. this morning, and we are going to hear Brace for Obamacare Pain.’’ The second question that I think is it again—in this case, Senator ROB- Local business owners might be hoping the going to be relevant to this debate is, ERTS, Senator SCHUMER, and others Affordable Care Act’s insurance mandates What are the implications for the cycle made adjustments to the credit to

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00006 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.008 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2929 make it work better for small busi- This legislation contains a provision piration and late retroactive renewal of nesses and for startup firms. Many of to prevent exactly that situation from provisions such as the production tax these firms just getting out of the gate happening and to help keep American credit. It is critical, in my view, to pro- can’t really use the research credit in families in their homes by exempting vide certainty to these businesses. In its current form, so the EXPIRE Act their forgiven mortgage debt from tax- the energy sector, electricity gener- says to all of those startups that if ation. And I feel particularly strongly ating stations and refineries are major they want to use the credit, we are about this because that is really phan- investments that can take years to going to make it easier to hire and pay tom income, and middle-class Ameri- plan and to finance and construct. workers. We are going to help them do cans shouldn’t get hit that way. That is why tax reform is so vital. Our that. Over the past several years, States country needs a long-term, stable en- Congress also needs to keep pushing throughout the country have been ergy policy. business investments in innovation. forced to make a lot of painful fiscal There are a lot of fresh ideas on how That is why the EXPIRE Act extends choices. Over the past several years, to improve energy policy in the Tax incentives such as bonus depreciation States throughout the country have Code. As chairman of the Finance Com- and expanded business expenses. This been forced to make a lot of painful fis- mittee, now-Ambassador Baucus put makes it easier for companies to invest cal choices in many communities. The out a number of innovative, tech- in new equipment and property and budget ax has fallen on education. nology-neutral ideas that in my view grow their operation and create more Teachers routinely face classrooms of deserve a significant amount of atten- jobs. 30 to 40 students, often even more. Too tion, but while working out those ideas We know many of our communities often those teachers run short on sup- in a transparent, bipartisan way, it is are hurting. They have been battered plies and then they reach into their important Congress not let our domes- over the past decade by the financial own pockets—into their own pockets— tic clean energy industry fall off the crisis and by an exodus of manufac- to make up the difference. These are cliff, which is the reason this bill ex- turing jobs. So it is critical to drive in- hard-working, middle-class profes- tends provisions such as the production vestment to those communities to help sionals. What this legislation does is tax credit through 2015. promote growth and create good-pay- help those teachers just a little bit by Clean energy is not just about gener- ing jobs. letting them deduct up to $250 of those ating more low-carbon electricity; it is The people in those communities out-of-pocket expenses from their also about using energy more effi- hit—and hit hard—by this economy de- taxes. Oregon teachers deduct more ciently in reducing our overall con- serve a chance to achieve the American than $9 million in classroom expenses sumption. That is why the EXPIRE Act dream just like everybody else. That is each year. extends and updates the credit that why the EXPIRE Act extends provi- A college education is absolutely helps out homeowners who want to im- sions such as the new markets tax vital in our competitive, modern econ- prove their houses and make them credit, which drives private investment omy. For families and students paying more energy efficient. Whether it is to these hard-hit areas. The new mar- for college, trying to deal with those through better windows, installing in- kets tax credit leverages private funds skyrocketing costs and the mountains sulation, perhaps replacing a water to create new businesses in economi- of debt they incur, this legislation ex- heater or a furnace, this provision cally depressed communities. And tends the $4,000 deduction for tuition helps those homeowners. These im- thanks to efforts by my colleague from expenses. Oregon families use it to de- provements can dramatically reduce the amount of energy used to heat and Ohio, Senator BROWN, these credits are duct more than $61 million in tuition cool American homes, resulting in going to be available to boost manufac- and fees annually. It gets harder each lower electricity bills. turing—areas that have lost some of year to maintain a middle-class life The legislation improves this provi- their good-paying, blue-collar indus- without a college degree. That is why sion by cleaning up what has been cur- trial jobs. Through this, we will see this deduction is so important and why rent law and updating its standards. It more private investment head their it is in this legislation. will be easier to use and help push the There is one last part of the bill I way. boundaries on energy efficiency by al- With the recent news of the econo- would like to touch on; that is, the in- lowing only the most energy-efficient my’s first quarter, the challenge of centive for clean energy. Previously I improvements to qualify. Even in push- growing the economy—it is obvious our chaired the energy committee, and I ing for efficiency in how we use energy, families and businesses need all the saw how essential it was to generate it is important to make smart use of help they can get. That is why the EX- investment in clean energy. It is an taxpayer dollars. PIRE Act allows families to continue area of our economy that has been Commercial buildings use a tremen- to deduct their State and local taxes. plagued by the stop-and-go nature of dous amount of energy—20 percent of Americans can already deduct their tax policy. Now is the time our country all electricity consumed in the United State income taxes thanks to a perma- should be investing in low-carbon and States powers the places we work. By nent part of the Tax Code. But families energy-diverse alternatives. Some of reducing this consumption, the United in States such as Texas, Florida, Wash- the provisions in the EXPIRE Act have States can drastically cut emissions ington, and Alaska don’t pay State in- been extraordinarily successful in and lower costs for businesses. It is ob- come taxes; they pay higher sales doing just that. The production tax vious the areas I have outlined make taxes. This legislation levels the field credit for renewable energy that in- sense for our economy and they have and lets families deduct their State cludes wind, geothermal, hydropower, bipartisan support. They are going to and local taxes whether they are in- and biomass has helped drive major help spur investment and innovation, come or sales. growth in renewable clean energy. boost our communities, help disadvan- As the housing market continues to Wind in particular has boomed over the taged workers, and continue to drive come back from the great recession, we past 5 years. It now accounts for more investments in clean energy and en- know millions of Americans are still than 60,000 megawatts of wind genera- ergy efficiency. struggling to stay in their homes. tion across the country. Wind energy A number of these provisions I have Many of our homeowners found them- production has more than doubled indicated should be made permanent, selves underwater, owing more in since 2008. That is enough to power and it would be a mistake to simply let mortgage debt than their houses were more than 15 million homes and the en- them disappear. In wrapping up, I wish worth. To make matters worse, just ergy supports more than 50,000 jobs. to address the question: Why not make when they caught a break and had The growth of this industry has been a these provisions permanent now? Why their mortgage payments lowered or boon to manufacturing, supporting not pass tax reform today? That would their debt forgiven, they got hit by a more than 500 manufacturing facilities. be my first choice. giant tax liability. Imagine that. Once Still, the wind industry is not im- Everybody knows our Tax Code is in you get your head above water, a huge mune to the stop-and-go nature of tax bad shape. It is complicated. I think tax bill pushes you right back under- extenders. Growth has leveled off over calling it opaque would be a com- water. the past 2 years, mostly due to the ex- pliment. It desperately needs fixing.

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00007 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.009 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2930 CONGRESSIONAL RECORD — SENATE May 13, 2014 We want a code that promotes eco- families pay more for college or why Heller McConnell Schatz Hirono Menendez Schumer nomic growth and treats everyone fair- homeowners face a huge tax bill after Hoeven Merkley Scott ly. A lot of Members have worked hard getting out from under a mountain of Inhofe Mikulski Sessions to develop ideas, but the reality is tax debt. Simply dropping those tax incen- Isakson Moran Shaheen reform is not happening tomorrow. tives sacrifices valuable priorities Johanns Murkowski Shelby Johnson (SD) Murphy Stabenow Reaching a comprehensive, bipartisan without getting the real job of com- Johnson (WI) Murray Tester plan is going to take time, focus, and prehensive reform done. Let us pass the Kaine Nelson Thune hard work. EXPIRE Act and let us move on to ur- King Paul Toomey I know something about that because Kirk Portman Udall (CO) gently needed bipartisan comprehen- Klobuchar Pryor Udall (NM) I have put as much sweat equity into sive tax reform. Landrieu Reed Vitter bipartisan tax reform as any Member With that, I yield the floor. Leahy Reid Walsh of this body, starting with our former Levin Risch Warner colleague Senator Gregg. We sat next f Manchin Roberts Warren Markey Rockefeller Whitehouse to each other on a sofa every week for CLOTURE MOTION McCain Rubio Wicker 2 years to write the first bipartisan McCaskill Sanders Wyden The PRESIDING OFFICER (Mr. Federal income tax reform plan in 30 NAYS—3 OATS SCHATZ). Pursuant to rule XXII, the years. Senator C has joined Sen- Coburn Flake Lee ator BEGICH and I in this effort and we Chair lays before the Senate the pend- are not alone. Chairman CAMP has put ing cloture motion, which the clerk NOT VOTING—1 forward an ambitious tax reform draft will state. Boozman that lays out several ideas as well on The assistant legislative clerk read The PRESIDING OFFICER. On this how to make the Tax Code simpler. All as follows: vote the yeas are 96, the nays are 3. of these proposals contain the kinds of CLOTURE MOTION Three-fifths of the Senators duly cho- ideas we ought to examine as we look We, the undersigned Senators, in accord- sen and sworn having voted in the af- to reform our Tax Code. Once the issue ance with the provisions of rule XXII of the firmative, the motion is agreed to. of these extenders is settled, I look for- Standing Rules of the Senate, hereby move The Senator from Tennessee. to bring to a close debate on the motion to ward to working with Senator HATCH Mr. ALEXANDER. Mr. President, proceed to Calendar No. 332, H.R. 3474, an act does the Senator from Massachusetts and all our colleagues on a broad-based to amend the Internal Revenue Code of 1986 tax reform plan that will grow our en- to allow employers to exempt employees wish to address the Senate at this tire economy. with health coverage under TRICARE or the time? In the meantime, it would be a mis- Veterans Administration from being taken Mr. MARKEY. Mr. President, I ask take to leave American families and into account for purposes of the employer that the Chair recognize the Senator American businesses out in the cold. mandate under the Patient Protection and from Tennessee. Temporary provisions of the Tax Code Affordable Care Act. The PRESIDING OFFICER. The Sen- continue to expire, leaving jobs, inno- Harry Reid, Ron Wyden, Robert Menen- ator from Tennessee. vation, investment, and people’s homes dez, Patty Murray, Barbara Boxer, Jon Mr. ALEXANDER. Mr. President, I Tester, Debbie Stabenow, Maria Cant- in limbo. By providing certainty to thank the Senator from Massachusetts. well, Bill Nelson, Thomas R. Carper, I ask unanimous consent that the businesses and families for the next 2 Patrick J. Leahy, Brian Schatz, Mark years, the EXPIRE Act creates the R. Warner, Charles E. Schumer, John junior Senator from Tennessee and I be space needed for true tax reform. I D. Rockefeller IV, Benjamin L. Cardin, permitted to engage in a colloquy, and don’t want us to lose sight of that dur- Martin Heinrich. I ask for the attention of the Senate. ing this debate. These extenders are The PRESIDING OFFICER. By unan- The PRESIDING OFFICER. Without important, but we are also going to imous consent the mandatory quorum objection, it is so ordered. talk on the floor about building a call has been waived. The Senate will be in order. Senators bridge to reform that this country des- The question is, Is it the sense of the will please take their conversations perately needs. We know there are in- Senate that debate on the motion to out of the well. equities in the Tax Code. The inability proceed to H.R. 3474, an act to amend Mr. ALEXANDER. Thank you, Mr. to have the certainty and predict- the Internal Revenue Code of 1986 to President. ability we need is holding us back. allow employers to exempt employees REMEMBERING HARLAN MATHEWS We need to make sure we have a Tax with health coverage under TRICARE Mr. President, a few days ago we lost Code that gives everybody in America or the Veterans Administration from a prominent Tennessean, Harlan Mat- the opportunity to get ahead, espe- being taken into account for purposes hews. He was 87 years old, and he lived cially our hard-working, middle-class of the employer mandate under the Pa- a long and distinguished life. citizens, our entrepreneurs and busi- tient Protection and Affordable Care Harlan Mathews served in the Senate nesses. Our people work hard for the Act shall be brought to a close? seat in which I now have the privilege money they earn each and every day. The yeas and nays are mandatory of serving. When Senator Al Gore was They want to pay their fair share, but under the rule. elected Vice President more than 20 when they are asked to contribute part The clerk will call the roll. years ago—Harlan Mathews took his of their paycheck each month, they de- The assistant legislative clerk called seat and then retired from the Senate serve a tax system that is transparent the roll. after serving two years of his appoint- and equitable. We need to simplify the Mr. CORNYN. The following Senator ment. code. We need to level the playing is necessarily absent: the Senator from But that was, by a long shot, not a field. We need to get rid of the dispari- Arkansas (Mr. BOOZMAN). description of his public service. Yes- ties between different types of income The yeas and nays resulted—yeas 96, terday Senator CORKER and I were at that elevates some workers over oth- nays 3, as follows: his funeral and memorial service in Nashville, which was a beautiful serv- ers. [Rollcall Vote No. 143 Leg.] I encourage all of my colleagues ice, a simple service, as he would have today to, first, back this legislation so YEAS—96 imagined. The theme that kept coming we don’t see, for example, innovation Alexander Cardin Durbin through again and again was what a Ayotte Carper Enzi and our veterans and teachers suffer as Baldwin Casey Feinstein fine mentor and unselfish public serv- we work toward bipartisan tax reform; Barrasso Chambliss Fischer ant Harlan Mathews had been in our second, to be open about sharing their Begich Coats Franken State for 60 years. He was a World War Bennet Cochran Gillibrand ideas with the Finance Committee and Blumenthal Collins Graham II veteran, came to Vanderbilt Univer- all Members about innovative bipar- Blunt Coons Grassley sity, and in 1950 met a young Governor tisan reforms that can improve our en- Booker Corker Hagan whose name was Frank Clement—a ris- tire Tax Code. Voters send us to work. Boxer Cornyn Harkin ing star in national politics. He became Brown Crapo Hatch They are looking for results. They Burr Cruz Heinrich his assistant and served in a variety of don’t want to hear excuses about why Cantwell Donnelly Heitkamp State government positions with very

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00008 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.010 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2931 little interruption until he was ap- modest. The service was only about 40 and mentor to dozens over the four decades pointed by Governor McWherter to or 45 minutes to reflect that. of his public career. serve for 2 years in Al Gore’s seat. He would have been a terrific Senator Upon leaving the U.S. Senate in December of 1994, Mathews joined the Nashville office Twenty years ago Harlan Mathews de- if he had been here for 25 years because of the law firm of Farris, Mathews, Bobango cided not to run for reelection and has of what we know about him. He wasn’t PLC. He remained active in the legislature lived the past 20 years in Nashville. We out front. He was behind the scenes. He and politics, serving as an informal advisor were there with his wife Pat, his sons, worked to get things done. He was al- and fundraiser for Gov. Phil Bredesen. and a host of friends. ways results-oriented, and he didn’t Throughout Mathews’ career, he never What I think about Harlan Mathews mind who got the credit. Sometimes took for granted the people he served and the is that other than his great friend there is a shortage of that in the Sen- responsibility he held. He was known as a former Governor Ned McWherter, no soft spoken but tough negotiator who made ate—then and now today. He had those sure state employees were paid good wages, one had more friends around the State rare skills of the public servant that and that the state’s retirement system was capitol than Harlan Mathews did. are always valuable and always needed. sound, the debt low and the bond rating So today we pay tribute to him and I know his wife Pat, his sons Stan strong. He was a demanding boss who also to his family for a life well lived, for and Les, and his granddaughters Katie made sure that his employees had a warm his service to the State of Tennessee, and Emily miss him deeply. We do as coat in cold weather. He was a leader, a and for being a man who has mentored well, and we join them in admiring his statesman and a friend to all that knew him as many young public servants of our life and his example. and to all of Tennessee. Mathews is survived by his wife Pat, sons State as anyone I can think of. I ask unanimous consent to have Stan Mathews (Sandy) and Les Mathews The PRESIDING OFFICER. The Sen- printed in the RECORD the obituary of (Pam) and granddaughters Katie Zipper and ator from Tennessee. Harlan Mathews detailing his public Emily Mathews. He was preceded in death by Mr. CORKER. I too rise to talk about service. his son Rick Mathews. our friend and former colleague to There being no objection, the mate- Honorary pallbearers include Steve Adams, many in this body, Senator Harlan rial was ordered to be printed in the Tom Benson, Carl Brown, Tom Cone, Nancy- Ann DeParle, John Faber, Jim Hall, Don Mathews. RECORD, as follows: Holt, Carl Johnson, Dr. Joe Johnson, Jeremy It was touching yesterday to be at a OBITUARY funeral service where so many people Kane, David Lillard, JW Luna, David Man- Harlan Mathews, an accidental Tennessean ning, Raymond Marston, Mike McWherter, he had mentored stood and talked in born in Sumiton, Alabama, who advised five Clayton McWhorter, John Morgan, William conversation around the gathering we Tennessee governors and served in the U.S. Nichols, Roy Nix, Parker Sherrill, Arnold attended about the great mentorship Senate, died today at the age of 87, his fam- Tackett, Bo Roberts, Pete Sain, Dale Sims, he provided. There is no greater legacy ily confirmed. Captain Bobby Trotter, David Welles, Bill any of us can provide than to set an ex- Mathews, who recently was diagnosed with Whitson, and ‘‘Harlan’s Girls’’—Estie Harris, ample for other people and to create a brain tumor, died peacefully at Alive Hos- Adrienne Knestrick, Katy Varney and Beth pice today at 6 a.m. with his wife Pat at his opportunities for other people coming Winstead. side. The family would like to give special along. Services honoring Mathews and cele- thanks to his caring doctors—Dr. Craig I want to join the senior Senator, brating his life are being scheduled at this Weirum, Dr. Chris Hill, Dr. Rentz Dunn, Dr. who I know served with him while he time. John Thompson and Dr. Robert Faber. was Governor. I had the great oppor- After serving in the U.S. Navy in WWII, Mr. ALEXANDER. I thank the Sen- tunity to get to know him as a new and Mathews received his B.A. degree from Jack- ator from Massachusetts for his cour- sonville State University under the G.I. Bill. young commissioner of finance in our tesy. State, an appointed job, and no one—no He arrived in Nashville in 1949 to attended Vanderbilt University. He would subse- The PRESIDING OFFICER. The Sen- one—was kinder to me than former quently obtain a master’s degree in public ator from Massachusetts. Senator Harlan Mathews, who has been administration. Shortly after enrolling at Mr. MARKEY. I seek recognition to involved in so many great things that Vanderbilt, Mathews took an entry level job speak for 5 minutes. have happened in our State. with the State Planning Office, not knowing The PRESIDING OFFICER. Without His wife Pat complimented him in an that serving the people of Tennessee would objection. extraordinary way, saying I think one become his life’s work. ENERGY AND TAX EXTENDERS of his greatest attributes was his con- In 1950, the 24 year-old Mathews met 30 Mr. MARKEY. Mr. President, two year-old Frank Clement. Two years later, stantly saying: You know, so much can things happened yesterday: happen in this world if no one cares Mathews was the top assistant to the new Governor, a close friendship that continued First, the Shaheen-Portman energy who takes the credit. until Clement’s death in 1969. In 1961 Mat- efficiency bill collapsed—at least for I think he was a quiet force for good hews was appointed Commissioner of Fi- now. It would have created 190,000 new in our State and a quiet force for good nance by Governor Buford Ellington. He held jobs. It would have cut carbon pollu- in our country. So many of the things the post for 10 years, one of the longest tention by 22 million automobiles on the that caused him to be the kind of per- ures in state history. roads of the United States in equiva- son he was are things that many of us In 1971, Mathews briefly left state govern- lency. That is a big deal. It is some- could emulate and cause the Senate ment to work in the private sector in Mem- thing that was agreed upon by Demo- and our country to function much bet- phis, but returned in 1973 to serve as the legislative assistant to longtime state comp- crats and Republicans. ter than it does now. troller William Snodgrass. The Tennessee What happened? Well, too many Re- I join the senior Senator, for whom I General Assembly elected Mathews state publicans wanted to vote on the Key- have so much respect, in making sure treasurer in 1974 when his predecessor, Tom stone Pipeline issue. They knew the the Senate record records the great Wiseman, opted to run for governor. vote on the Keystone Pipeline was work of Harlan Mathews—Senator, Mathews remained state treasurer until going to fail because they don’t have Deputy Governor, treasury leader in January 1987 when he resigned to become the votes in order to be successful, so our State but also commissioner of fi- deputy governor to Ned McWherter. they took a bill that would cut carbon nance. He is someone who provided As deputy governor, Mathews was a low key yet forceful advocate of McWherter’s emissions and said they wouldn’t pass years of great public service, years of legislative agenda and continued, as he had it unless they got a vote on three addi- great mentorship, and someone who done as state treasurer and finance and ad- tional amendments to increase global has a legacy of people who served with ministration commissioner, to protect the warming emissions: him and under him who have gone on state’s sound financial footing. No. 1. Stop EPA from cutting emis- to do wonderful work for our State and Upon U.S. Senator Al Gore’s election to sions on powerplants. They wanted to country. the vice presidency, McWherter appointed vote to take away EPA authority on I yield the floor with great gratitude the most dedicated public servant he knew that. toward a wonderful public servant, to fill the vacancy. Harlan Mathews was No. 2. Allow massive export of nat- sworn in on Jan. 3, 1993, to represent Ten- Harlan Mathews. nessee in the U.S. Senate. ural gas that will actually increase Mr. ALEXANDER. I thank the Sen- Mathews never sought election to political costs to consumers in the United ator from Tennessee. Harlan was office, preferring to serve the people of this States and move us back to coal be- known for working quietly, and being state behind the scenes as a frugal manager cause the higher the price of natural

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00009 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.013 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2932 CONGRESSIONAL RECORD — SENATE May 13, 2014 gas, the more people are going to go a level playing field. We need a way to ious roles, including patrol and as a back to burning goal. They all under- ensure that there is, in fact, a fighting member of the department’s special op- stand that. That is what the game is chance for these new renewable energy erations teams, K–9 and SWAT. all about. industries. The existing industries have Sergeant Wride was married to Na- No. 3. Prevent the Senate from con- received tax breaks going back 100 nette, his wife of 18 years. He was the sidering global warming pollution con- years. These newer industries are father of four boys and one daughter: trols in the future. That is right—just there. They are creating jobs at a mas- Nathan, Chance, Shea, Tyesun, and have a vote that prohibits the Senate sive pace, but we need to ensure that KylieAnne. He also had eight grand- from considering global warming pollu- the tax breaks are there. children. tion levels. My hope is that we will be able to I wish to extend my sympathy to his Obviously, this is a debate about pol- pass these tax extenders. Again, there family and recognize Sergeant Wride lution, not about energy efficiency, are extensions for tax breaks that are for his service, selflessness, and his from the perspective of the Republican in there for many industries across the courage. Party—although I give credit to the board. It is the kind of bipartisan effort I urge my colleagues to take some many Republicans who were working that deserves support, like the Sha- time this week to think about these on a bipartisan basis with JEANNE SHA- heen-Portman energy efficiency bill. men and pay respect to the numerous HEEN in order to put together a bill My hope is that the institution can other fallen heroes who have served our that actually accomplished something work in order to accomplish that goal. communities with professionalism, in- and showed this institution can work. Civility on matters such as these tegrity, and compassion, as well as all A second event actually happened should not melt away. We need to members of the law enforcement com- yesterday as well. Two new climate make sure we are, in fact, protected for munity who watch over and guard our studies were released saying that the generations yet to come. streets, protect us, our families, and West Antarctic ice sheet is collapsing I yield the floor. our communities. and the melting of the West Antarctic The PRESIDING OFFICER. The Sen- TAX INVERSIONS is unstoppable. Twelve feet of sea level ator from Utah. Last week I came to the floor to talk rise is coming. NATIONAL POLICE WEEK briefly about the news reports we have Did you hear that? The West Ant- Mr. HATCH. I wish to take a moment all been seeing about the proposed arctic ice sheet is collapsing, the melt- to say a few words in honor of National merger between Pfizer and ing is unstoppable, and 12 feet of sea Police Week. I would like to take this AstraZeneca and the legislative pro- level rise is coming. opportunity to honor the brave men posals we are seeing from Members of What does that mean? That means and women of law enforcement who Congress in response to the merger. Boston, underwater; South Florida, un- made the ultimate sacrifice and gave As you know, one of the key details derwater; New Orleans, underwater. their lives in the line of duty while in this merger is that when Pfizer—a In the Senate, we are moving at a safeguarding our communities. large American company—acquires glacial pace on climate change. We are Since the first recorded police death AstraZeneca—another large, but some- frozen. But while we do nothing, the in 1791, there have been 21,742 law en- what smaller UK company—they plan pace of glacial collapse is accelerating. forcement officers killed in the line of to incorporate the new merged com- The world’s ice is melting. duty. This year 112 names will be added pany in the United Kingdom, not here The Senate has been called the cool- to the National Law Enforcement Offi- in the United States. ing saucer of democracy. But when it cers Memorial in Washington. We As I said last week, I was as con- comes to climate change, it is the should remember that there are 112 cerned to learn of these plans as were warming plate, cooking the Earth as families who grieve the loss of a loved many of us here in Congress. After all, we continue our slide into an ocean of one who gave his or her life to protect Pfizer is an iconic American company, dysfunction. their community and to keep their fel- with over 100,000 employees. It ranks in The next major piece of the West low citizens safe. the top 200 of global companies by rev- Antarctic glacier that breaks off into Today I recognize two Utah law en- enue, according to the Fortune Global the ocean should be reserved as an is- forcement officers who recently gave 500 list. It would be a great loss to our land for all of the climate deniers. We their lives in the line of duty. country to see it incorporated offshore. will just call it the Island of Deniers. Still, it is difficult to blame them for They can all live there because there SERGEANT DEREK JOHNSON this decision. According to sources, a will be plenty of room on this huge, Sergeant Derek Johnson had served desire to escape the high U.S. cor- massive body of ice that keeps break- with the Draper Police Department for porate tax is part of the motivation for ing off and heading into the ocean. 9 years when he was shot and killed this merger. This type of transaction, Secondly, we are about to take up while on uniformed patrol in the early where a U.S. corporation merges with a tax extenders, and we have a fantastic morning hours of September 1, 2013. foreign entity and incorporates else- chance to extend the production tax During his service, Sergeant Johnson where to escape the U.S. tax net, is credit for wind in our country. Unfor- was the recipient of many awards, in- sometimes referred to as an inversion. tunately, because of the unpredict- cluding a Life Saving Award and a Dis- Inversions are a growing problem ability of the tax breaks for the wind tinguished Service Award. He was also here in the United States. Indeed, large industry, 30,000 people in the wind in- honored as the 2012 Community Polic- companies are leaving our country at dustry were laid off last year. That is ing Officer of the Year. an alarming rate. If you count the not because the wind industry didn’t We take this time to think about the number of American corporations in prove it could increase the amount of friends and family who mourn the loss the worldwide list of Fortune 500 com- electricity in our country generated of Sergeant Johnson and keep his wife panies, you will see the number has de- from wind; it is because—unlike the oil Shante and his 7-year-old son Bensen clined dramatically over the past dec- industry, unlike the gas industry, un- Ray Johnson in our thoughts and pray- ade, which is very unfortunate. This like the nuclear industry, unlike the ers. decline means less capital and less in- coal industry—the wind industry has to SERGEANT CORY WRIDE vestment in the United States. It come in, hat in hand, to beg to con- Another recent tragic loss to the means a smaller U.S. tax base. Most tinue their tax breaks year after year. Utah law enforcement community was importantly, it means more jobs that There is no predictability for that mar- Utah County Sheriff’s Office Sergeant could be created—that should be cre- ketplace. This gives us a chance to ex- Cory Wride. ated—here in America are being cre- tend those tax breaks. Sergeant Wride was shot and killed ated elsewhere. So make no mistake. So it is a big challenge, but ulti- while on duty on January 30, 2014, as he Inversions are a big problem, and the mately if the oil and gas industry is was assisting a stranded motorist. problem seems to be growing every going to receive $7 billion in tax breaks Sergeant Wride served with the Utah day. per year, the wind industry should re- County Sheriff’s Office for nearly 20 As I mentioned on the floor last ceive the tax breaks it needs. We need years and served his community in var- week, there are, broadly speaking, two

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00010 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.016 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2933 different ways Congress could act to for companies to locate their busi- count when considering mergers and address this problem. The first way nesses. That being the case, as impor- acquisitions, the alarm bells sound and would be to make it more difficult for tant as it is to get the corporate tax legislation is put forward in no time. I a U.S. corporation to invert. That is rate down, no matter how low we get would say there is a bit of inconsist- the approach my friend the chairman that rate, we still need to scrap and re- ency on the part of some of my col- of the Senate Finance Committee en- place our outdated worldwide tax sys- leagues who claim they want to keep dorsed a few days ago in an op-ed in the tem. jobs and business in the United States. Wall Street Journal. That is why tax reform is so impor- If they do, why aren’t they doing some- As the chairman noted in his opinion tant. It is just one of the reasons, of thing about this stupid tax on medical piece, current law requires companies course, but it is a really important rea- device companies? moving overseas to have at least 20 son. Tax reform, if it is done right, will We had a vote on this earlier in the percent new ownership to avoid some get at the root problem rather than year, on a bill that didn’t go through very bad tax consequences. His pro- simply dealing with symptoms. both Houses—and the leadership knew posal—the one he outlined in this arti- I should note that inversions are only it wouldn’t go through—where we had cle—would be to increase that bench- one symptom of our dysfunctional 79 votes in favor of abolishing this tax. mark to 50 percent for all inversions international tax rules. Other types of There is wide bipartisan support to get taking place after May 8 of this year. transactions further illustrate why the rid of it. What is wrong with the other That means his proposed restriction entire system we have is problematic. side that we have to continue to fight would be retroactive for all inversions For example, there are strong incen- to get rid of something that 79 people that happened between last Thursday tives currently for a U.S. parent com- in the Senate voted to get rid of? And and the date his proposal may be pany to sell its foreign subsidiaries to by the way, I believe if we brought it signed into law. foreign corporations in order to escape up true blue, in and of itself, it would Of course, this is hardly a new idea. the U.S. tax net. There are strong in- pass here with probably 95 votes, if peo- President Obama included a similar centives to set up a startup business as ple give any consideration to American proposal in his budget. Given the a foreign corporation. Neither of these business, American ingenuity, solving amount of hand-wringing we have seen transactions are inversions, but they the problems of health care, bringing over just the Pfizer-AstraZeneca merg- do show the point that it is, for tax health care costs down, which medical er and the subsequent erosion of the purposes, often better not to be a U.S. devices can do, and saving lives. It is U.S. tax base from my friends on the corporation or to be controlled by one. no small reason why some of these other side, you would think a proposal While these other sorts of transactions medical device companies are moving like the one the chairman floated in don’t grab the headlines, as inversions overseas where they are treated far his op-ed would raise a significant do, they are nonetheless indicative of better than we treat them here. We had amount of revenue. However, if you real problems in our Tax Code. 79 people who voted to get rid of that think that, you would be wrong. That being the case, a proposal to re- stupid tax. Yet the leadership of this All told, his proposal would raise strict or eliminate inversions would body won’t allow it to be brought up roughly $17 billion over 10 years. That really only go after one particular type freestanding or on some bill that basi- is about $1.7 billion a year. That is not of problem, leaving the rest of the fun- cally has a chance of passage through really an insignificant sum, but it does damental flaws in our tax system firm- both Houses of Congress. demonstrate the scope of the problem ly in place. Now, there is, of course, bipartisan is hardly worth the draconian solution Proposals to restrict inversions or to legislation that would correct the prob- some of my friends want to impose in impose some sort of management and lems we face with the medical device order to solve it. control test are like trying to plug the tax; namely, a bill introduced by Sen- Let me be clear. I share my col- dyke with your finger to keep capital ator KLOBUCHAR and myself. And I leagues’ concerns about the number of and jobs from flowing overseas. These commend Senator KLOBUCHAR. She has inversions that have taken place over proposals are not long-term solutions. had a lot of guts plus a lot of ability in the last few years. However, I do not They are not even good short-term working on this bill. Sadly, the Senate believe that imposing confusing and ar- fixes. Democratic leadership has thus far re- bitrary retroactive restrictions on U.S. Another example of business activity fused to allow an up-or-down vote on companies is the answer. There is an flowing overseas that really comes to the measure, even though we know it alternative approach which brings us mind is the problem we are facing with has broad bipartisan support, as I have to the second way Congress could act the medical device industry. We are heretofore mentioned. to prevent more inversions. losing our innovative medical device My hope is this will change with the The second way to address the prob- companies because of our stupid tax upcoming debate over tax extenders, lem of inversions is to make the United system and the 2.3 percent tax on sales but I am not holding my breath. Given States a more desirable location to or gross income of our medical device our ongoing experience with the med- headquarter businesses. While it would companies—many of which haven’t ical device tax, I have to say I am a lit- require a lot of work and compromise, made a profit yet. They would be tle skeptical when my colleagues on this is by far the better approach. taxed, even though they are not mak- the other side of the aisle say they are This approach, of course, means lowing profits, but will make profits if concerned about American companies ering the corporate tax rate. It also they can keep going with their innova- moving addresses and operations out of means replacing our antiquated world- tive and good ideas. the country. Indeed, if they were really wide taxation system. Under current We know, thanks to ObamaCare’s so bothered by this, we would have re- law, U.S. corporations are taxed on medical device tax, that some of Amer- pealed this medical device tax a long their worldwide income, but foreign ica’s most innovative companies in an time ago. corporations are subject to tax only on industry that is vital to our health Finally, I would just like to give a income arising from the United States. care system are moving jobs overseas. brief aside on the topic of retroactive In other words, we subject our corpora- Yet where is the call from the leader- changes to our tax laws. In my view, tions to a worldwide tax system, while ship on the other side to do something stability and predictability are bed- subjecting foreign corporations to a about this? In fact, there is nothing but rock principles of the law. When it territorial tax system. On top of that, stalling of legislation to solve this comes to our tax code, we have gotten most of our major trading partners tax problem, which I think almost any in- away from that over the years. Restor- companies domiciled in their own telligent person would want to do. ing these principles to our tax system countries on a territorial basis as well, As it stands, it appears not to alarm should be one of our main goals of tax unlike our country. my friends on the other side when busi- reform. Long story short: Our system of ness activity flees the country as a re- Put simply, retroactive changes to worldwide taxation places us at a com- sult of punitive taxes under the law—the kind envisioned by my petitive disadvantage and makes the ObamaCare. Yet, if a company with a colleague’s op-ed—are the antithesis of United States a less than optimal place large revenue base takes taxes into ac- stability and predictability and will

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00011 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.018 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2934 CONGRESSIONAL RECORD — SENATE May 13, 2014 only make tax reform that much hard- to the British Government about main- Today we have tens of thousands of er. No matter how well intentioned, taining and expanding jobs in Great changes since the 1986 tax reform and and no matter how large the short-run Britain, which we worry is at the cost we have many temporary provisions. revenue gains are to be had from retro- of American jobs and jobs in my home That is why we have the bill before us active changes, I believe the long-term State of Maryland. right now to deal with these expiring affects are harmful and, in my opinion, We have heard one of the reasons for tax provisions. I don’t think there is such proposals should be viewed with a the merger is corporate inversion. any way of getting around these types healthy dose of skepticism. I know my What do we mean by that? It means of problems moving forward under our colleague is very sincere in making the Pfizer, an American company, will current Tax Code. points that he has, but I have to rebut merge with a British company and I will point out a fact I don’t think those points, and I believe I have done then use that to transfer its revenues, most Americans have understood. If we so effectively. which are legitimately earned in Amer- look at all the OECD countries—the in- Once again, the effort to prevent tax- ica, many as the result of intellectual dustrial countries of the world, coun- motivated inversions can be boiled property developed in America, and tries that we like to compare ourselves down and separated into two basic then attribute that income to foreign to, countries that we want to be com- camps: One side would have us simply sourced, rather than to domestic petitive with—of all the industrial na- address the problem and impose arbi- sourced, trying to avoid U.S. taxes. tions of the world, the United States is trary and perhaps costly restrictions Our Tax Code should not encourage near the bottom in regard to their reli- on American businesses to prevent that action. Several Members of the ance upon government services. In Eu- them from leaving the country. Senate and I are working within our rope they have much stronger govern- The other side would make the current Tax Code to make sure that ment services in health care and hous- United States a better place to do busi- doesn’t happen here in America. Our ing and income support-type programs ness, preventing companies from want- Tax Code should not encourage compa- than we do in the United States. ing to leave in the first place and invit- nies to take their income offshore. If we rely less on governmental serving new ones to form and prosper here. They should pay their fair share of ices, wouldn’t that mean we should Only one of these approaches will ac- taxes in the United States. have the lowest competitive tax rates tually fix the problem. Only one of But as Senator HATCH pointed out, among the industrial nations? Instead, these approaches will help create jobs and I agree, we need a more competi- as Senator HATCH pointed out, we have and grow the economy, and only one of tive Tax Code. We need a Tax Code that the highest marginal tax rates among these approaches will put our Nation would allow for better competition for the industrial nations, and the reason on a path to greater prosperity. That American companies, for our manufac- is quite simple. Of all the industrial na- turers, for our producers, for our farm- tions in the world, only the United approach is, of course, comprehensive ers, that will allow easier capital for- States does not have a national con- tax reform. That is what is needed, and mations so we could raise in America sumption tax. We rely on income tax that is where our focus should be. As I said last week, as the ranking more of the capital we need and be less revenues. Why? Because we thought member of the Senate’s tax-writing dependent upon foreign-sourced invest- that was the right way to go, and we ment, although foreign-sourced invest- didn’t have to worry about inter- committee, my focus, when it comes to ment is certainly helpful to our coun- national competition. After all, we are the problem of inversions, is to fix the try and something we encourage. America. underlying problems, not to tinker on We need a Tax Code that is fair, that Guess what. We are in global com- the edges, focusing on the symptoms. I people believe they are being treated petition today, and the tax rates of hope eventually that is the approach fairly with their neighbor, which is not this country matter in regard to our we take. the current situation. Most Americans manufacturers being able to sell prod- I thank the Chair, and I yield the cannot figure out the income tax code ucts overseas. floor. and don’t know whether they are being One other fact about international The PRESIDING OFFICER (Ms. treated fairly with other taxpayers, competition. International competi- HEITKAMP). The Senator from Mary- and we need a code that is much more tion rules at the WTO were developed land. efficient. based upon consumption taxes. So if a Mr. CARDIN. Madam President, first So one path we could pursue and that company manufactures an automobile I want to thank Senator HATCH. I deep- Senator HATCH was alluding to is to try in Germany and wants to bring it into ly respect his views. He is one of the to reform our current income tax the United States, the taxes they pay— most effective Members of the Senate. codes—our corporate income tax code the consumption taxes—are taken off He has deep views and reaches across and our personal income tax code. of that product. So basically their party lines to try to get things done, We have an example of that. Con- autos sell in America tax free; whereas, which I think is very important, and I gressman CAMP has come up with a U.S. auto manufacturers that have to respect him greatly. comprehensive proposal in the House of pay taxes, those taxes still apply to the I want to agree with the conclusion Representatives. I must say I don’t cost of the product because it is not of Senator HATCH. The problem with think Congressman CAMP’s proposal border adjusted. corporate inversion is best fixed if we adds up from the point of view of pro- Then, to make matters worse, if they do comprehensive tax reform. I believe ducing the revenue we produce today, manufacture a car in the United States he is right. We have two paths we can let alone the revenue we need in order and try to sell it in Germany, they not take. One is to try and reform our cur- to pay our bills and not be dependent only have to pay the corporate taxes rent tax structure, which I think will upon borrowing money from other here, the income taxes—because they not work, and I will give my reasons countries. But putting that aside, I are not taken off at the border, they why; or we can look for a competitive think we see the difficulty in the Camp are not border adjusted—when they go tax structure that is fairer to the proposal, which causes major disrup- into Germany, they have to pay the American people and makes measures tions among different industries, and value-added tax, the consumption tax. such as corporate inversions something we are hearing from those industries How do we compete under those cir- that would not be happening in our that it would create major problems cumstances? The answer is it is very communities. for competitiveness for the United difficult. In global competition today, Pfizer and AstraZeneca are looking States. we have to be smart. at a merger. AstraZeneca is a British I think the most fundamental flaw This is why we should have the low- company. They own major operations with trying to reform our current Tax est marginal tax rates in the world. If in my State of Maryland, affecting Code is we tried that once before in we did, corporate inversion would not thousands of workers. We would think 1986, and it was comprehensive and it be an issue because we wouldn’t find a a merger between a British company did spread the burden and it did reduce Pfizer trying to pay British taxes when and an American company would mean the rate. It lasted for less than 1 year the U.S. taxes are the lowest taxes more jobs in America, but we know before Congress continued to change among the industrial nations of the Pfizer has made certain commitments the Tax Code. world.

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00012 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.019 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2935 So I have a proposal called the pro- view of those who are concerned about the standard of care for the medical gressive consumption tax. ‘‘Progres- government growing, in that it has a community is that you cannot operate sive,’’ what do I mean by that? It circuit break as to the rate based upon on an unborn fetus at the 20-week pe- means the taxes paid at the Federal the revenue that you need. riod without administering anesthesia, level will be more reflective of a per- What have we accomplished by this? and the reason for that is because the son’s ability to pay than our current We have accomplished a much simpler child can feel pain. income tax code is. We make it pro- Tax Code that people can understand, a There have been individuals born at gressive so it is fair, in that they pay fairer Tax Code, one that rewards sav- the 20-week period who have survived. according to their ability to pay a pro- ings. Savings are not taxed. There is a But the theory of the case is not based gressive consumption tax. That con- greater ability to raise capital in the on the medical viability under Roe vs. sumption tax rate will be the lowest United States. It is border adjusted, Wade; it is a new theory that the State among the industrial nations of the which means the taxes come off our ex- has a compelling interest in protecting world. ported products so we can compete an unborn child at this stage of preg- I will give some examples. I will be globally in a much easier way. This is nancy. The partial-birth abortion ban, the first to acknowledge we have to get what we accomplish. which applies at 24 weeks, is backed up these scored and these numbers can So when people talk about funda- to 20 weeks. change as we go along, but we are look- mental reform, to me, this is what we Here is what medical journals tell ing at a consumption tax rate of about need to do. parents to do at 20 weeks: An unborn 10 percent. This would put us at the I am going to move this proposal as child can hear and respond to sounds. bottom of the consumption taxes quickly as I can, but obviously it is Talk or sing. The unborn child enjoys among industrial nations. Individuals going to take some discussion and de- hearing your voice. who earn under $25,000 and families up bate. We are hopeful we will be able to It is a whole list of things about the to $50,000 would pay no consumption answer anyone’s questions on it. We unborn child in the 20-week period. taxes. They would get a credit for the are very optimistic, but in the mean- We are one of seven countries that consumption taxes they otherwise time what do we do? We can’t just allow abortions at this stage in the would pay. stand by and allow Pfizer to take pregnancy, along with China, North Similar to the current income tax American jobs overseas because of cor- Korea, Vietnam, Singapore, Canada, code where they do not pay income porate inversion. So I hope we will and the Netherlands. taxes, they would not pay consumption stand for what is right in our Tax Code, So I would ask the body to consider taxes. It would be immediately rebated that we have the capacity to improve having a debate on my legislation to them. If they work, it would be re- our current Tax Code to avoid the loss about whether we should limit elective bated under the payroll tax payments. of jobs and shipping jobs overseas, as abortions at the 20-week period and If they don’t work, they would get a well as working to reform our Tax Code also a debate on Senator BLUMENTHAL’s debit card to get instant rebates and and provide the type of structure so legislation that basically would allow use it as people use debit cards. the country that relies the least on the courts to set aside several State re- So we would make it progressive. We government among the industrial na- strictions on abortion. We are going to would then be able to start the income tions has the lowest tax rate and has a present a series of actions at the State tax rates at $100,000, approximately, of fairer system for all Americans. level. I think his legislation would taxable income, and 90 percent of allow the courts to have a literal con- Americans would pay no income taxes. f struction in terms of being able to It would start at 15 percent. There RECESS strike down these provisions. I disagree would be an additional bracket of 25 with my good friend. We are good Mr. CARDIN. Madam President, I ask percent, starting at $40,000 of taxable friends, although we have a different unanimous consent that the Senate income. So a progressive income tax, view. The Senator from Connecticut stand in recess until 2:15 p.m. simplified, with only four deductions, made a statement when he introduced There being no objection, the Senate, not this complexity today as we figure the bill that every Senator should be at 12:27 p.m., recessed until 2:15 p.m. out whether something is deductible on the record when it comes to this and reassembled when called to order and all the complications. legislation. I agree. I hope every Sen- by the Presiding Officer (Mr. MURPHY). We would have four deductions for ator would be on the record when it State and local—with respect to fed- f comes to my legislation. eralism—State and local taxes: for HIRE MORE HEROES ACT OF 2014— Mr. President, I ask unanimous con- charitable deductions because our MOTION TO PROCEED—Continued sent that at a time to be determined by charities are critically important to the majority leader, in consultation carrying out the important work of our The PRESIDING OFFICER. The Sen- with the Republican leader, the Senate country, for real estate and the needs ator from South Carolina. proceed to consideration of S. 1670, the for the real estate to reflect—so we UNANIMOUS CONSENT REQUEST—S. 1670 AND S. Pain-Capable Unborn Child Protection don’t see destruction of the real estate 1696 Act, and S. 1696, the Women’s Health market, and we also allow deductions Mr. GRAHAM. Mr. President, I have Protection Act; that there be up to 8 for employer-provided health benefits a unanimous consent request that I hours of debate equally divided in the and retirement benefits. It is sim- will make in a moment to kind of set usual form, to run concurrently; that plified, it rewards simplicity, and al- the stage for what I am asking the Sen- there be no amendments, points of lows for the progressiveness of fairness ate to consider. We will be asking that order, or motions in order; that upon in our Tax Code that does not exist we schedule a vote on two pieces of leg- the use or yielding back of the time, today. islation: the Pain-Capable Unborn the Senate proceed to vote on S. 1670; The corporate tax rate would get Child Protection Act, S. 1670, which is that following the disposition of S. down to 15 percent. That is what cor- my legislation; and S. 1696, the Wom- 1670, the Senate proceed to vote on S. porate America tells us we need to be en’s Health Protection Act, by Senator 1696; and that both bills be subject to a competitive in the industrial world. BLUMENTHAL. 60-vote affirmative threshold for pas- This adds up. Very briefly, what I am trying to do sage. Some say: Gee. Consumption taxes is to have an opportunity for the body The PRESIDING OFFICER. Is there raise a lot of revenue. We put in our to talk about two pieces of legislation objection? proposal an automatic adjustment of that relate to the abortion issue, the The Senator from Connecticut. the rate to make sure it doesn’t bring role of the Federal Government. Very Mr. BLUMENTHAL. Thank you, Mr. in more revenue than we say. So we are quickly, my legislation would ban President. fair on the progressive side to make abortion at the 20-week period—the Reserving my right to object, and I sure it is fair from the point of view of fifth month of pregnancy—based on the will object, I respect my friend and col- the ability of middle-class families to theory that the child can feel pain at league from South Carolina. We are pay, and it is fair from the point of that point in the pregnancy and that friends, and we agree on a lot of issues.

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00013 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.025 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2936 CONGRESSIONAL RECORD — SENATE May 13, 2014 On this issue we fundamentally dis- Women’s Health Protection Act seeks sweeping abrogation of women’s repro- agree. full and thorough consideration of ductive rights or women’s health care. I am here to remind the American these issues, and I seek it through the The principle is the same whether it is people and my colleagues that this pro- regular order. Let’s have hearings, let’s 4 weeks back or 4 weeks forward. The posal to ban abortion after 20 weeks, in consider these measures in committee, principle is that a woman has constitu- my view, is irresponsible and should and let’s bring them to the floor in a tional rights to choose health care and not be before the Senate. But I am way that they can be debated has a constitutional right to privacy more than happy to cast a vote on it, insightfully and thoughtfully, not this that would be negated by this measure. along with the Women’s Health Protec- way. The Women’s Health Protection And we are siding with improving tion Act, and I hope they will be con- Act protects a woman’s health and her women’s health care, enhancing and sidered. This issue deserves to be before ability to make her own decisions and upgrading it, and giving women choices this body. her constitutional rights. and protecting those choices, not cut- Neither of these proposals has yet I object. ting back by 4 weeks or in any way in- been considered in committee. The mi- The PRESIDING OFFICER. The ob- fringing on that fundamental right. nority leader of this body has recently jection is heard. Thank you, Mr. President. spoken about the need for ‘‘a vigorous The Senator from South Carolina. I yield the floor. committee process’’ in handling bills. Mr. GRAHAM. We already have laws The PRESIDING OFFICER. The Sen- This bill should not be considered in in this country banning elective abor- ator from Wisconsin. this way. tions at the 24-week period. It is called Ms. BALDWIN. Mr. President, I ask This bill would prohibit the medical the partial-birth abortion ban. It has unanimous consent that following my profession from performing an abortion been through the Supreme Court, it remarks, Senator BOXER be permitted when a fetus is older than 20 weeks and went through this body, it went to speak for up to 10 minutes. would do nothing, frankly, to help through the House, and it got over- The PRESIDING OFFICER. Without women protect their health and the whelming support. That bill has excep- objection. health of their families as well as their tions for rape and incest and cases that Ms. BALDWIN. Mr. President, today right to have control over their health involve the life of the mother; so would the senior Senator from South Caro- care needs. This bill leaves the vast this. We are just backing it up 4 weeks, lina and his Republican colleagues majority of women who may need an and the reason we are backing it up 4 have proposed a measure which abortion for health reasons after 20 weeks is because at 20 weeks people amounts, in my opinion, to an attack weeks of pregnancy with no options, have been born and survived. I know on the freedom of American women to and it punishes doctors with up to 5 twins who were born at 20 weeks. make their own personal health care years in prison for providing a service But the theory of the case is that the decisions. Instead of focusing on im- that the doctor believes in his or her government should have the right to proving access to health care for professional medical opinion is best for protect an unborn child, and most of women, these Senators are pursuing di- the woman and her family. Our con- the abortions are so far along that the visive policies that jeopardize women’s stitutional right to privacy tells us un- medical science requires anesthesia be- health and put politicians and govern- equivocally and emphatically that fore you operate. The question is, If we ment between a woman and her doctor. these choices should be between the are going to require a doctor to provide I object to this dangerous political doctor and her family or her advisers, anesthesia to the baby before they op- game. Women’s access to quality including her clergy. erate to save its life, should we author- health care is not a political game for The proponents of this bill would ize abortions at that point? me and some of my colleagues who join have us believe the bill would reduce The Washington Post poll showed me here today, nor is it a game for the number of abortions in this coun- just a few months ago that by 56 to 27 women and families across the country try. In fact, the statistic that matters percent, people supported the 20-week and in my home State of Wisconsin. in this debate shows there are a mere pain-capable bill—60 percent women. Too many States have enacted record 1.5 percent of abortions that occur 20 At the end of the day I hope we can numbers of laws that restrict women’s weeks after conception, and the major- have a debate on this issue. The reason access to reproductive health services ity of these medical procedures occur I brought it up today is because this is and the freedom to make their own due to a health issue that would put the anniversary of the Dr. Gosnell case, health care decisions. These restric- the fetus or mother or both at risk. which was one of the most horrendous tions, such as the one we heard pro- Take for example a young woman I cases in American jurisprudence, where posed earlier this afternoon, have real am going to call Laura. She is a young a doctor received life sentences for and serious consequences for American mother from Connecticut. She became three counts of murder. He was an families. ill at 22 weeks into her first pregnancy abortion doctor aborting babies at the I recently heard from a mother in with early onset of severe latest stage of pregnancy. If the babies Middleton, WI, who at 20 weeks of preg- preeclampsia. Laura’s blood pressure survived the abortion, he would cut the nancy was devastated to find out that rose dangerously, her kidneys stopped, spinal cord. Three women died as a re- her baby would not survive delivery. and she was at risk. Her pregnancy was sult of the care given by him. It was a She had to undergo an emergency ter- wanted. She wanted a baby and she chamber of horrors. It was a year ago mination. A clinic in Milwaukee, WI, planned for it, but she needed to end it today. was the only place that would do the to protect her health. Her physician I hope people will not forget what Dr. procedure, but because our Republican was able to provide her with a timely Gosnell did, and if we can prevent oc- Governor was preparing to sign a law and safe abortion. Although Laura felt currences such as that, we should, and imposing some incredible requirements a future pregnancy would be too risky, that is what this bill is designed to and burdens on providers, this par- she went on to adopt three children. do—to make sure the unborn child at ticular clinic was preparing to close its Facing such severe medical risk, this stage of the pregnancy has a doors and they wouldn’t schedule her women such as Laura need the safest chance to continue on. There are only for an appointment. She and her hus- care modern medicine can offer. With seven countries in the world that allow band were forced to find childcare for all due respect, Senator GRAHAM’s bill abortions at this stage, and I hope that their two sons and travel to another ignores the health realities of women, when this debate is over, the United State in order to get the medical care the realities they face every day in States will not be in the seven. she needed. Connecticut and around the country. The PRESIDING OFFICER. The Sen- The threat in Wisconsin and in Had this bill been law, a doctor would ator from Connecticut. States across the country is clear: have had to wait for Laura to be facing Mr. BLUMENTHAL. Mr. President, I When politicians play doctor, Amer- death before protecting her with the respect the sincerity of my colleague ican families suffer. This is why my abortion she needed. from South Carolina. The fact of one good friend from Connecticut Senator The Women’s Health Protection Act instance of possible medical mal- BLUMENTHAL and I have introduced a would put women’s rights first. The practice does not justify this kind of serious proposal—the Women’s Health

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00014 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.032 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2937 Protection Act. It would put a stop to who committed despicable and illegal a right to make her watch that baby these attacks on women’s freedom. Our acts and is now serving life in prison child suffocate to death? I am sorry, bill creates Federal protections against without the possibility of parole for but that is not life-affirming. restrictions such as the Republican what he did—abusing the trust of being Then there is Judy from Wisconsin. proposal we were hearing about today, a reproductive health care doctor. Dr. She says: proposals that unduly limit access to Gosnell is away, as he should be. I know what it is like to live without a reproductive health care, that do noth- How does my friend from North Caro- mother. My mother died when I was only 4 ing to further women’s health or safe- lina commemorate this? By putting years old, and it changed my life forever. ty, and that intrude upon personal de- forward a bill that will drive more Four months into her pregnancy, cisionmaking. I look forward to work- women to rogue doctors. If we make it Judy developed a pregnancy-induced ing with my colleagues to advance this illegal for a woman, regardless of her blood clot in her arm. The only guar- important legislation through the com- circumstance, she is going to find a antee she would not die and leave be- mittee process and through regular way to save her health, her life, and hind her 5-year-old son was for Judy to order. her family. terminate the pregnancy. She and her We know today’s spectacle is not Women deserve to have protections. husband made the very difficult deci- meant to produce a serious debate The bill that my friend proposed sim- sion to terminate that pregnancy. about protecting women’s reproductive ply says that after a certain number of What right does a U.S. Senator—who health; it is about the narrow Repub- weeks, an abortion will not be allowed doesn’t know her, doesn’t know her lican agenda to take our country back- no matter what a woman’s health situ- husband, doesn’t know her family his- ward and to roll back important health ation is, and that is very dangerous. tory and how she lost her mother when benefits for American families. I ask—just rhetorically—how can a she was young—have to step into that We have seen this with the numerous Senator say he is doing something world at that moment and tell her failed attempts by Republicans to re- right for women and their families what she has to do. Do we think so lit- peal the Affordable Care Act that have when there is not a health exception? If tle of the women of this Nation? We just had Mother’s Day. We lauded empowered millions of women with a woman goes to the doctor and finds our mothers. We are crying out for the more choices and stronger health care out she is facing cancer, kidney failure, girls who were taken by terrorists. If coverage. Today, women can finally blood clots or some other tragic com- we all care, then why would we support rest assured that they will not be plication, why should the government legislation such as this? charged more for their coverage just step into the middle of her family? Then there is Bridget’s story. At the because they are women, and some- Why should the government and U.S. time, she was a 25-year-old mom look- one’s mother can get a lifesaving mam- Senators be allowed to step between ing forward to the birth of her third mogram without the fear of high med- the woman, her doctor, her God, and child. She initially had a normal ical bills. her family? It is a disgrace, especially ultrasound at 13 weeks. Her second Over 50 times congressional Repub- from a party that is known for saying: ultrasound showed a major, complex licans have tried to roll back this eco- Get Government off our backs. fetal cardiac malformation, a fatal nomic security for millions of Amer- This is horrible. There is no excep- problem. Because tests could only con- ican families. Republicans, it seems, tion for rape or incest victims who are firm this fatal defect later in the preg- would gladly go back to the days where unable to report those heinous crimes. nancy, she could not make a decision being a woman was considered a pre- Let’s say initially they were too fright- until after the 20 weeks. existing condition and insurance com- ened and then suddenly they get their What right does a U.S. Senator have panies could drop your coverage be- courage. Well, too bad. Have your rap- to get in the middle of her most per- cause you get sick, get older or have a ist’s child. This is not a government sonal, most private, most difficult de- baby. But we are not going to go back that cares about families. This is a cisions? There is a place for govern- to those days just as we are not going government that steps into our busi- ment. It is to make life better for peo- to create a future where politicians in ness at the most tragic moments of our ple. It is to say: We are with you. We Washington take away the freedom of lives. have your back. We understand what women to make their own personal The bill is so extreme that the Amer- you are going through. It is not to health care decisions. ican Congress of Obstetricians and make life so difficult for people. I am committed to putting a stop to Gynecologists, which represents thou- In Missouri, Julie and her husband the relentless and ideological attacks sands of OB/GYNs, said these restric- were told relatively early in her preg- on American families and will continue tions are ‘‘dangerous to patients’ safe- nancy that the baby they were expect- to fight to ensure that both men and ty and health.’’ Who do you think ing had multiple abnormalities and women have the freedom to access the stands up for the health of the women would not survive outside the womb, health care services they need. In the in this country? U.S. Senators or doc- but it took her 3 weeks to locate an United States of America, health care tors who know the women, the family, abortion provider because they had should be a right guaranteed to all. and the circumstances of her health? shut down so many providers. They That is why I and so many of us have I have a letter from Christie, who found out, under Missouri’s restrictive fought and we will continue to fight as lives in Central Virginia, and she said: laws, she would have to travel 2 hours we move our country forward. My husband and I were confronted with to a facility on two separate occasions I yield the floor. two equally horrible options—carry the preg- to comply with the State’s 24-hour The PRESIDING OFFICER. The Sen- nancy to term and watch our baby girl suf- waiting period. When they were finally ator from California. focate to death upon birth, or terminate the able to get the care they needed, her Mrs. BOXER. Mr. President, I ask to pregnancy early and say good-bye to our pregnancy was just over 20 weeks. add 10 minutes to the 10 minutes I have much-wanted and much-loved baby girl. What right does any U.S. Senator already requested. Why should a Senator tell her what have to step out there and tell the The PRESIDING OFFICER. Without to do? It is a war on women. When you American people that we know better objection, it is so ordered. tell a woman in that type of cir- than their families know, that we Mrs. BOXER. Mr. President, I lis- cumstance what to do and take away know better than their doctors know, tened carefully to Senator LINDSEY her right to use her mind, her brain, and that we know better than their GRAHAM, who put forward a very dan- and the love she has for her family, her clergy knows? gerous bill for women and their fami- husband, and her children to make that This bill targets doctors who risk lies in this country. I will explain in a decision, it is a war on women. their lives to help women who are at moment why I think it is dangerous, Christie was pregnant with her sec- risk for paralysis, infertility, have can- but what was interesting is that I be- ond child when that happened. She cer, and whose lives would be in danger lieve he said he brought it forward wanted this baby, but it was not until if they continued the pregnancy. This today because it is the anniversary a 20-week ultrasound that she found bill would throw those doctors in pris- that Dr. Gosnell was convicted and out her daughter would suffocate to on for 5 years just for providing needed sent to prison. This is a rogue doctor death at birth. What U.S. Senator has health care to their patients.

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00015 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.033 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2938 CONGRESSIONAL RECORD — SENATE May 13, 2014 I don’t know what kind of country they are the ones who will suffer, along sponders, and all of us, every day, will people envision when we have the gov- with their doctors. We don’t put be forever grateful for that. Today my ernment policing the private health women in grave danger. We don’t put thoughts and prayers are with his fam- care decisions of women and their fam- up legislation without a health excep- ily—his wife and his two teenage ilies. Why would we want to go back to tion. We don’t step in the middle of our daughters, his loved ones, the Brent- the last century and open battles that families’ most difficult decisions. wood Police Department, and the en- have long been fought? Those battles Americans want us to focus on mak- tire Brentwood community, as well as were fought in 1973 when Roe v. Wade ing life better for our families. They New Hampshire’s entire law enforce- was the decision of the Supreme Court, don’t want us to create new health ment community. I hope they can all and do you know what that court said? risks. God knows we have enough take some solace in knowing that New They balanced all the rights—the health stressors just breathing the air Hampshire joins them in both mourn- rights of the fetus with the rights of out there, getting the flu and every- ing Officer Arkell’s loss as well as cele- the mother—and they said early in the thing else. We don’t need legislation brating his selfless sacrifice and his pregnancy, a woman has the right to that restricts a woman’s rights when service on behalf of Brentwood and our choose. It is her decision, but as she she needs to have us at her back, help- beloved State. goes along with the pregnancy, then ing her, making her safe. Let’s not go Thank you, Madam President. I note later, yes, there will be restrictions, back to the last century. the absence of a quorum. and that is fine as long as the health If somebody has a bill such as this, I The PRESIDING OFFICER. The clerk will call the roll. and the life of the mother are in the hope they will let it go through the The legislative clerk proceeded to forefront. whole committee process. We need call the roll. This legislation that Senator GRA- these women who I quoted today to Mr. CORNYN. Mr. President, I ask HAM wants to vote on—before it goes to look Senators in the eye and say: Sen- ator, please stay out of my life. These unanimous consent that the order for any committee as Senator the quorum call be rescinded. BLUMENTHAL was saying—it is not what decisions are difficult enough, but I know I can handle them with my fam- The PRESIDING OFFICER (Mr. is best for women and their families or MANCHIN). Without objection, it is so our communities, it is about an ex- ily, with my God, with my support system. ordered. treme rightwing agenda that needs to BEING IN THE MAJORITY stop. This is a moderate country. We Roe v. Wade is the law of the land. In the early stages, a woman has a pretty Mr. CORNYN. Mr. President, shortly work together. I don’t get everything I after I arrived in the Senate, in 2002, want, you don’t get everything you much unfettered right. As we go along, there are more restrictions. But we Republicans—my political party—be- want, but we work it out. came the majority party, and I quickly To come and offer legislation that is never, ever turn our back on a woman’s health or her life. That is what Roe learned a few important lessons. First extremely dangerous to women is, in of all, being in the majority is better my opinion—I don’t know what to call says. Frankly, I hope this bill and others than being in the minority. But part of it. It is out of sync with what we ought like it will not see the light of day be- the price of being in the majority is to be doing. As Senator BALDWIN said, cause it could only make life very dif- that sometimes you have to take some we ought to be fighting, and she used ficult for many of our families. tough votes via the amendment proc- that word ‘‘fighting.’’ We should be I thank the Chair. It is an honor to ess. In other words, when the Senate is fighting for health care for women, work with the Presiding Officer on this operating the way it was originally in- fighting for the rights of our families, issue. tended—and which it always has until so they can have decent health care, I yield the floor and note the absence recently—any Senator has the right to and not putting rules in the books that of a quorum. seek recognition and offer an amend- are so onerous that a woman is des- The PRESIDING OFFICER (Ms. ment on almost any topic on almost perate. I don’t understand it. BALDWIN). The clerk will call the roll. any bill. My colleagues told me at the I believe the Republican Party has The legislative clerk proceeded to time—they said: It has always been moved so far to the right, it is unrecog- call the roll. that way, and it is the way it always nizable to me. When I started out in Mrs. SHAHEEN. Madam President, I should be, if we are serious about pro- politics—which was a long time ago— ask unanimous consent that the order tecting minority rights. Republicans and Democrats worked to- for the quorum call be rescinded. So why should I care, being a Mem- gether on the environment. Now we The PRESIDING OFFICER. Without ber of the majority, about protecting can’t get a vote from them so we can objection, it is so ordered. minority rights in the Senate? Well, in ensure that the Clean Air Act is pro- The Senator from New Hampshire. the intervening years, my political tecting our people. We can’t get them REMEMBERING OFFICER STEPHEN ARKELL party has gone from being in the ma- to address climate change. We cannot Mrs. SHAHEEN. Madam President, it jority in the Senate to being in the mi- get a vote from them. Maybe once in a is with great sadness that I rise today nority. That is one reason to care. The blue moon we get a vote from one or to honor the memory of Brentwood Po- other reason to care is because every two. George Herbert Walker Bush was lice Officer Stephen Arkell. Senator was elected by their constitu- the President who worked hard at Officer Arkell’s life was tragically ents in their State to represent their Planned Parenthood, and that is where cut short yesterday while responding State, and when any Senator—whether Republicans used to be. We would come to the call of duty—the same call of they are in the majority or the minor- together on protecting a woman’s right duty he courageously answered count- ity—is shut out of the process, their to choose. There were more Repub- less times over the course of his career. constituents are shut out of the proc- licans in Planned Parenthood than Re- A 15-year veteran of the Brentwood Po- ess. That is not what the Constitution publicans when I got started in poli- lice Department, Arkell served as a contemplates when it says that each tics. Now the Republicans want to run part-time officer as well as an animal State has a right to send two Senators Planned Parenthood out. They want to control officer for the town of Brent- to Washington. If you can tell one of shut down their clinics and stop all the wood where he was born and raised. As those or both of those Senators to sit good they are doing to prevent un- is the case with all of our first respond- down and be quiet, you cannot offer wanted pregnancies. ers, his commitment to protecting our any amendments, you cannot get any I call it a war on women. We heard communities was unparalleled. That votes on your amendments, you are ef- people say: Well, maybe there is such a commitment was integral to keeping fectively shutting out, in my case, the thing as legitimate rape. Have you ever our families, our children, and our 26 million people I represent in the heard of anything so outrageous? We community safe every day. That same State of Texas. can’t even get anyone to move forward commitment, and Officer Arkell’s sac- So the message is this: If you do not on equal pay for equal work around rifice, is something New Hampshire want to take tough votes, you are in here. will never forget. the wrong line of work—you are in the I am sad to say that I think this bill Stephen Arkell’s life and career epit- wrong line of work. The way the Sen- is part of the war on women. Clearly, omized the heroism of our first re- ate should operate is that each of us is

VerDate Mar 15 2010 00:03 May 14, 2014 Jkt 039060 PO 00000 Frm 00016 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.028 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2939 accountable to our constituents, and Under the current majority leader, and I represent consent when they have when they disagree with us about a an unprecedented number of bills have been shut out? Is this what the Found- vote, then they have a right to tell us. come directly to the floor from his con- ing Fathers had in mind when they cre- That is called petitioning your govern- ference room, from his office, and by- ated our great system of government— ment for the redress of grievances. passed the committee process. In fact, to shut our fellow citizens out of the Accountability, which is the way this many of my colleagues, including process, to trample on minority rights? Congress is supposed to work, can only many of my Democratic colleagues, Hardly. work when we have an open process, have been left wondering: Why in the Before I conclude, I want to say a where the minority gets to participate world have committees in the Senate if quick word about some of the majority in the process and the majority gets to we are not going to use them, if we are leader’s most recent comments when participate in the process. And guess not going to use the committees for we have had a discussion about this what. If you are in the majority on a the experience and the expertise those problem. given subject, you are going to win. Members serving on those committees When Americans ponder the root But that is no justification for shut- have before it comes to the Senate causes of Washington dysfunction and ting down the minority and saying: Sit floor. gridlock, I hope they remember the down; shut up; forget about the fact In addition to bypassing the com- majority leader of the Senate, who that you have an election certificate mittee process in an unprecedented leads this great institution and has re- from your secretary of State saying sort of way, once the Senate legislation ferred to the minority party in the you were duly and regularly chosen by comes to the Senate floor out of the Senate as ‘‘greased pigs.’’ He has ac- the voters in your State to represent majority leader’s conference room—or cused us of wanting to suppress voting them in what used to be the world’s wherever it is it comes from—Senators rights. He has claimed we have tried to greatest deliberative body. from both parties, representing hun- ‘‘dump on’’ women and minorities. He Here is something else I learned when dreds of millions of American citizens, describes Senators representing their I came to the Senate—something that are routinely denied the opportunity to constituents with amendments as does not happen as much now—but offer amendments and engage in mean- ‘‘screwing around,’’ and he demonizes what I learned is this place works best ingful debate. We just saw that yester- private citizens exercising their rights when individual bills are drafted by day as a direct result of the majority under the Constitution of the United Senators and move through the com- leader’s denying anyone—the Presiding States as ‘‘un-American.’’ I have to mittee process. That is because usually Officer, one of our Democratic col- confess, I find these comments insult- the committees that have jurisdiction leagues, or anyone—an opportunity to ing, I find these comments disrespect- over those pieces of legislation have offer amendments and to get votes on ful, and I find them embarrassing. How can we ever expect to reach some experience and some expertise in those amendments on an energy bill, compromise, which is the only way the subject matter, and sometimes the which is the first time we have had an things happen here? Neither party can subject matter gets pretty com- energy bill on the floor since 2007. The plicated. And it is good for the Senate, dictate on their own what the out- majority leader shuts down the process comes legislatively will be, so the only it is good for the United States to have and says, in essence: Sit down; shut up; a committee look at the legislation. way we can do it is to try to find com- good luck. mon ground and work together, with- People will have a chance to offer During the 109th Congress, when Re- out sacrificing our principles, of amendments and have them voted up publicans controlled this Chamber, course. But how are we ever going to or down before they then come to the Democrats were allowed to offer—that solve some of the most complex legisla- Senate floor. Then every Senator gets is the minority party was allowed to tive challenges that confront us—such to participate whether they know very offer—1,043 separate amendments—1,043 as tax reform? much about the topic. Hopefully, all of separate amendments during the 109th We have a bill on the floor where we us get to be smart pretty quickly when Congress. Do you know how many are being asked to extend 55 expiring a bill comes to the floor because that is amendments Republicans have been temporary tax provisions. For how our chance to have a say on behalf of able to offer since July of last year in long? Well, through 2015. Is that a good our constituents, whether we are in the the Senate? Nine—nine Republican way to do business? Well, no. What majority or whether we are in the mi- amendments in 10 months. kind of uncertainty is there when we nority. We do not have a right to win— Majority Leader REID has filled the do not even know what the Tax Code is the minority does not—but we do have amendment tree—that is the technical going to say for more than a year and a right to a voice and a vote and to jargon; someone has called it basically a half? participate in the legislative process, that it is the gag rule of the majority Then there is entitlement reform. I which is what has been denied under leader, but it is technically blocking mentioned this before. We have these the current majority leader. the amendment process—more than pages here who are serving in the Sen- More than a decade after I came to twice as much as majority leaders Bill ate. They are in high school. Someday the Senate, I hardly recognize it; it is Frist, Tom Daschle, Trent Lott, Bob the $17 trillion the Federal Govern- so dramatically different. Indeed, in Dole, George Mitchell, and Robert Byrd ment owes to our creditors is going to some ways it is diametrically opposite combined; that is one, two, three, four, have to be paid back—someday. When from what it was when I got here and, five, six—six previous majority leaders that happens, I daresay interest rates frankly, the way the Senate has oper- did not do it as much as the current are not going to be at zero, which is ated for a couple hundred years since majority leader, Senator REID; that is, what they are now thanks to the Fed- the founding of our country. Only in block out any amendments from the eral Reserve because the Federal Re- the last few years under the current minority. serve is trying to juice the economy, majority leader has the Senate become I know because we have talked about doing the best it can to get the econ- completely dysfunctional, where the this so much before most Americans omy back on track, although we do not majority leader becomes, in essence, a really are not focused on Senate proce- have a lot to show for it. The economy dictator who says: No, Senator, your dure and they think: Well, maybe this grew at 0.1 percent last quarter. amendment cannot be considered, it is just one Senator who is a little sore How are we going to fix our broken cannot be voted on. In other words, it at being frozen out of the process and immigration system if the majority is not up to the Senator to offer an losing on a particular piece of legisla- leader is going to routinely slander amendment to try to shape legislation tion. But, again, this is not about the Members of this body and our constitu- on behalf of our constituents, to en- prerogatives of an individual U.S. Sen- ents? How are we going to fix what is gage in robust debate; it is the major- ator; this is about the people’s preroga- broken if the majority leader wants to ity leader who basically becomes the tive, the people’s right to participate trash talk folks on this side of the aisle traffic cop who says who stops, who in the process. The very legitimacy of and people he disagrees with. He even goes. Of course, that is one reason why our form of government depends upon called them un-American. For what? the Senate has become so dysfunc- consent of the governed. How can the For participating in the political proc- tional. people the Presiding Officer represents ess. Well, of course, he would like to

VerDate Mar 15 2010 01:23 May 14, 2014 Jkt 039060 PO 00000 Frm 00017 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.030 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2940 CONGRESSIONAL RECORD — SENATE May 13, 2014 shut them up and make them sit down I can only hope—indeed, I can only lars for veterans who have been injured so he could do what he wants without pray—that the majority leader will with traumatic brain injury or PTSD. any resistance or without anybody change his mind and act as the genuine Clisby never stopped working for questioning his actions. leader the Senate deserves and less as those less fortunate or those who need- Recently in Austin President Obama an angry dictator. ed help. His commitment to that and others gathered for a historic cele- I yield the floor, and I suggest the ab- project is unparalleled in our city’s his- bration. It was the 50th anniversary of sence of a quorum. tory. When we all go to that dinner on the adoption of the Civil Rights Act. The PRESIDING OFFICER. The this coming June 1, on that evening, Do you know how many amendments clerk will call the roll. and celebrate the victory from raising were voted on by the Senate when the The assistant legislative clerk pro- money for those with TBI and PTSD, Civil Rights Act was passed? There ceeded to call the roll. we will also dedicate that evening to were 117 amendments. The PRESIDING OFFICER. The Sen- Clisby Clarke, a great Georgian and a Do you think this Congress and this ator from Georgia. great American who from the day he Senate today, under this majority lead- Mr. ISAKSON. I would ask unani- was born until the day he passed away er, would have any opportunity to pass mous consent that the order for the was always paying tribute and doing historic legislation to heal the wounds quorum call be rescinded. his loving work for those who were less of our country that date back to the The PRESIDING OFFICER. Without fortunate and in need. very founding of this Nation, given the objection, it is so ordered. To his wife Bunny, to his family, and fact that the minority is shut out of Mr. ISAKSON. At the outset, let me to his many friends, to all of us who the process, no amendments are al- express my sympathy to the Senator were together fraternity brothers at lowed, and no votes on those amend- from West Virginia on the tragedy that the SAE House at the University of ments? There is no way. What a trag- took place in his state. Our hearts and Georgia in Athens, we pay our tribute edy—the 50th anniversary of the Civil minds are with you and your citizens. to Clisby Clarke, a great American. Rights Act. REMEMBERING CLISBY CLARKE May God bless his soul. Then for more mundane matters, Mr. President, one of the sad occa- I yield back the time, Mr. President. when the Panama Canal treaties were sions from time to time of a Senator is I note the absence of a quorum. debated in this body, there were 75 roll- to rise to pay tribute to a friend and a The PRESIDING OFFICER. The call votes. That was a very controver- citizen in one’s State who passes away. clerk will call the roll. sial issue at the time. But there are It is now that occasion for me. The assistant legislative clerk pro- nine rollcall votes in this body coming This past week a great hero of Geor- ceeded to call the roll. from the Republican side since July, gia—both the University of Georgia Ms. AYOTTE. Mr. President, I ask with no prospect of allowing any and the State of Georgia—Clisby unanimous consent that the quorum amendments on the current tax bill Clarke passed away in his sleep in call be rescinded. that is on the floor. Highlands, NC. He will be laid to rest The PRESIDING OFFICER. Without Just like the energy bill that we con- in Atlanta, GA, on this coming Thurs- objection, it is so ordered. cluded yesterday, there is no prospect day at a ceremony beginning at 11 a.m. REMEMBERING OFFICER STEPHEN ARKELL in sight for a better outcome and bet- at Peachtree Road United Methodist Ms. AYOTTE. Mr. President, it is ter behavior by the people who should Church. with a heavy heart that I rise today to know better. How can we expect to Clisby was not just a citizen of my honor the life and legacy of Officer Ste- achieve comity in this Chamber when State, he was an extraordinary citizen phen Arkell, a member of the Brent- its most powerful Member has done so of my State, a University of Georgia wood Police Department who was trag- much to poison the atmosphere. graduate who was the hit of the Uni- ically killed last night in the line of The Senate of 2014 is certainly not versity of Georgia as one of the great duty. the Senate that our Founding Fathers songwriters on our campus. He wrote Citizens across New Hampshire are envisioned, nor is it the Senate that most of the fight songs that are played mourning the loss of Officer Arkell, my former colleague, Senator Chris today for the University of Georgia whose bravery and courage represented Dodd, described in his 2010 farewell football team and could tear up the the very best of our State’s law en- speech. Let me quote just a small por- piano by playing by ear like no one you forcement community. Our hearts go tion. Senator Dodd reminded us that: have ever seen. out to his grieving family, friends, and The Senate was designed to be different, not simply for the sake of variety, but be- He was a talented pitchman who fellow officers, as well as the people of cause the Framers believed the Senate could could make things sound good at the the town of Brentwood, where he and should be the venue in which statesmen drop of a hat, which is why he went to served so well. We are holding them would lift America up to meet its unique work for McCann-Erickson, one of the close to our hearts and keeping them challenges. great public relations firms in the his- all in our thoughts and prayers during Unfortunately, the Senate will never tory of our city. He led that firm to un- this very difficult time for not only the be able to play that unique role in paralleled heights, and for a while, Brentwood community but for the en- American government and American when I ran my company, I hired Clisby tire State of New Hampshire. history until the majority leader shows Clarke to do all the public relations for Officer Arkell was an unsung hero. greater respect for the constituents we our company. He went about his extraordinary work represent and for this institution. He married Bunny. From our days at in a quiet, humble way, going above As I said, this debate is not about the University of Georgia I remember and beyond the call of duty to serve procedural niceties, it is not about the Bunny and Clisby at the SAE House and protect the people of Brentwood prerogatives of the Senator because many nights, Clisby sitting around and New Hampshire. During his 15-year they think they are so important. playing the piano, entertaining us, my career as a police officer, he touched When Republicans offer amendments to wife Dianne and I—who then wasn’t my countless lives through his selfless pending legislation, we are trying to wife, but I was dating her—enjoying it, service to the people of Brentwood— give our constituents the voice that just enjoying our friendship and his proudly carrying on a noble profession. they are guaranteed by the Constitu- great talent. First and foremost, Officer Arkell tion of the United States of America. Clisby, when he retired from was devoted to his family. Our hearts When the majority leader refuses to McCann-Erickson, didn’t quit working; are broken for his wife Heather and let us vote on amendments and refuses he volunteered his time for others. In their two teenaged daughters. They are to let us have a real discussion about fact, when he passed away this week forced to cope with an unimaginable America’s biggest challenges, he is ef- late at night in his sleep, it was after loss that no family should ever have to fectively gagging millions of Ameri- having a successful planning session endure. We share in their sadness. We cans who don’t share his particular for a dinner that is going to be held will be there to comfort them as they views. That is why the Senate has be- June 1 in Atlanta, GA, where over 750 mourn—the entire State of New Hamp- come so dysfunctional, because of the people are coming to a black-tie event shire—and we will always stand by majority leader and his conduct. which will raise over half a million dol- their side.

VerDate Mar 15 2010 01:23 May 14, 2014 Jkt 039060 PO 00000 Frm 00018 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.034 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2941 We are grateful to them for the sac- The legislative clerk proceeded to services. In fact, in the past 3 years, rifice they have made for us to be safe call the roll. more of these restrictions have been and for everything they have done and Mrs. MURRAY. Mr. President, I ask enacted across this country than in the for what they have endured. There is unanimous consent that the order for previous 10 years combined. And anti- no way we can repay them for the sac- the quorum call be rescinded. choice lawmakers here in our Nation’s rifice they have made for the State of The PRESIDING OFFICER. Without capital have filed 50 legislative attacks New Hampshire to be safe. They lost a objection, it is so ordered. on reproductive rights in this Congress great dad. Mrs. MURRAY. Mr. President, I ask alone. I especially want to recognize Officer unanimous consent to speak as in By the way, these haven’t just been Arkell for the selfless time he took to morning business. attacks on a woman’s right to choose, be a great coach. He coached lacrosse, The PRESIDING OFFICER. Without they have been an all-out assault on teaching a new generation about team- objection, it is so ordered. everything from shaming pregnant work and competition. He was exactly SQUARELY FOCUSED women to drafting politically-driven the kind of role model that any parent Mrs. MURRAY. Mr. President, one legislation intended to create geo- would want for their son or daughter. would think, now more than ever, our graphical roadblocks for low-income Officer Arkell was also someone colleagues on the other side of the aisle and racial minorities wishing to access whose friendship could be counted on. would recognize the American people safe reproductive services. He has been described as a friend who really want us focused squarely on jobs Not surprisingly, these States that would ‘‘give you the shirt off his and the economy. It is what every poll have enacted some of the most extreme back’’—a man who was ‘‘kind’’ and says. It is what the vast majority of all and archaic restrictions are also the ‘‘ethical’’ and ‘‘very caring.’’ He was of our constituents say, and it is abso- same States that fail to achieve even well liked and well respected in the lutely what is needed at a time when mediocre standards when it comes to community that he served. families, especially working women, critical issues such as education and Sadly, this is not the first tragedy we continue to struggle to make ends the economy. But despite these short- have seen in Rockingham County. Just meet. But instead of working with us comings, some Members of this body last year we added Greenland Police across the aisle to give every American refuse to work with us to address those Chief Mike Maloney’s name to the Na- a fair shot, it seems as though Repub- critical issues and instead want to dis- tional Law Enforcement Officers Me- licans are focused on something else tract the American public with these morial here in Washington, DC. Our entirely: Politics. purely political bills until the small State continues to grieve for Chief Today, the senior Senator from pocket of their extreme audience is Maloney. South Carolina came to the floor and satisfied. Unfortunately, Chief Maloney’s death attempted to pass a bill that not only In fact, according to the Senator and the death last night of Officer undermines women’s access to their from South Carolina, debating a wom- Arkell remind us of the dangerous doctors but restricts their rights to ac- an’s access to her own doctor is a ‘‘de- work our police officers do every single cess reproductive health services. I am bate worthy of a great democracy.’’ day on our behalf. When they go out at not sure what our colleagues think has The fact is it is a debate we have al- night, on weekends and holidays—and changed since they last introduced this ready had. This is a directed attack on we are all safe at home with our fami- bill in November, but just as it was Roe v. Wade, and it is attack on what lies—they don’t know whether that back then, this extreme, unconstitu- is already settled law. next stop or next response they have to tional abortion ban is an absolute non- I wish to remind my colleagues today make will be their last. starter. It is not going anywhere in the that real women’s lives and the most We are grateful for the service of all Senate and, as they know, it is a cheap difficult health care decisions they of the police officers in New Hampshire political ploy. I would like to think could ever possibly make are at stake. and across this country who go out that over the last 41 years, since the Let me share with my colleagues the every day and serve our Nation and historic decision of Roe v. Wade, we story of Judy Nicastro. She is from my keep us safe. Officer Arkell certainly have moved on from debating this home State of Washington. She bravely represented the very best of our law en- issue. I would like to think that after shared her story publicly in the New forcement community, and we are so four decades, many of those who want York Times. I have told her story be- sad today as we mourn his loss. to make women’s health care decisions fore, but it bears repeating now be- As we mourn the loss of Officer for them have come to grips with the cause we are under attack again. In an Arkell, I am reminded of a quote that fact that Roe v. Wade is settled law. op-ed she wrote, just days before the can be found at the Law Enforcement After all, many of the signs of progress House passed a bill that was virtually Officers Memorial in Washington. The are all around us. identical to the one that was intro- quote really sums it up: ‘‘It is not how In this Congress there is a record 20 duced today, Judy talked about being these officers died that made them he- women serving in this body. In 2012 faced with every pregnant woman’s roes, it is how they lived.’’ That is cer- women’s power and voice at the ballot worst nightmare. tainly true of Officer Stephen Arkell. box was heard pretty loudly and clear- In describing the news that one of He was a special man who gave gener- ly. In fact, when Republican candidates the twins she was carrying was facing a ously to his family, his friends, and his for office thought that rape was a po- condition where only one lung chamber community. It is a tragedy that he was litical talking point, that idea and had formed and that it was only 20 per- taken from us far too soon. This is a their candidacies were swiftly rejected, cent complete, Judy captured the an- tragedy no family should have to en- thanks in large part to the voices of guish countless other women in similar dure. women. positions have faced. ‘‘My world As we mourn his loss, we will pledge So sometimes it is tempting to think stopped,’’ she wrote. to forever honor his memory, his sac- that times indeed have changed and I loved being pregnant with twins and try- rifice, and the work he did every single that maybe, just maybe, politicians ing to figure out which one was where in my day on behalf of the people of Brent- have finally realized that getting be- uterus. Sometimes it felt like a party in wood and New Hampshire to keep us tween a woman and her doctor is not there, with eight limbs moving. The thought safe. We are grateful for his sacrifice. their job, that it is possible rightwing of losing one child was unbearable. We can never repay the loss his family legislators have a newfound respect for She went on to say: has endured nor can we ever repay the women. But the truth is that the drum- The MRI at Seattle Children’s Hospital sacrifices that are our police officers beat of politically-driven, extreme, and confirmed our worst fears: The organs were make every single day on our behalf to unconstitutional laws continues to get pushed up into our boy’s chest and not devel- keep this country safe. louder. oping properly. We were in the 22nd week. I thank the Presiding Officer and In 2013 our Nation saw yet another Under the bill proposed today, the de- suggest the absence of a quorum. record-breaking year of State legisla- cision Judy ultimately made, through The PRESIDING OFFICER. The tures passing restrictive legislation very painful conversations with her clerk will call the roll. barring women’s access to abortion family and with consultation with her

VerDate Mar 15 2010 01:23 May 14, 2014 Jkt 039060 PO 00000 Frm 00019 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.036 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2942 CONGRESSIONAL RECORD — SENATE May 13, 2014 doctors, would be illegal. The decision cerned women. Those are the issues we which means that every worker should to make sure, as she put it, that ‘‘our ought to be focused on—how to move be able to get up in the morning and son was not born only to suffer’’ would our country forward, not backward. expect to come home safely to their be taken from her and given to politi- So if it wasn’t clear the last time the loved ones at night. This is their right, cians. senior Senator from South Carolina not a privilege. I am here today to provide a simple made this attempt, it ought to be clear My staff and I will do everything hu- reality check. We are not going back. now. Senators such as myself are not manly possible to assist the families We are not going back on settled law going anywhere. Advocates and doctors through this difficult time. Again, we such as Roe v. Wade or the Affordable who treat those women every day and extend our deepest sympathy and most Care Act. We are not going to take know their health must be protected profound condolences to the families away a woman’s ability to make her are not going anywhere. And women and loved ones, and we pray for their own decisions about her own health who continue to believe their health peace and comfort. care and her own body. care decisions are theirs and theirs I suggest the absence of a quorum. Just as with the many attempts be- alone are not going to go anywhere. By The PRESIDING OFFICER. The fore this bill, there are those who the way, the Constitution is not going clerk will call the roll. would like the American public to be- to go anywhere. Therefore, this ex- The legislative clerk proceeded to lieve that all of these efforts are any- treme bill that was offered today is not call the roll. thing but an attack on women’s health going anywhere. Mr. GRASSLEY. Mr. President, I ask care. They try to say it is a debate Thank you, Mr. President. I yield the unanimous consent that the order for about freedom, except, of course, the floor and suggest the absence of a the quorum call be rescinded. freedom for women to access care. quorum. The PRESIDING OFFICER. Without It is no different than when we were The PRESIDING OFFICER. The objection, it is so ordered. told attacks on abortion rights are not clerk will call the roll. SMARTER SENTENCING ACT an infringement on a woman’s right to The legislative clerk proceeded to Mr. GRASSLEY. Mr. President, there choose; they are about religion or call the roll. are new reports that the majority lead- States rights. Or when we are told that Mr. MANCHIN. I ask unanimous con- er is considering bringing to the floor restricting emergency contraception sent that the order for the quorum call the so-called Smarter Sentencing Act, isn’t about limiting women’s ability to be rescinded. and to bring it to finality. make their own family planning deci- The PRESIDING OFFICER (Mr. I rise again today to express my sions, but it is somehow about pro- FRANKEN). Without objection, it is so strong opposition to this bill and to tecting pharmacists. Or as dem- ordered. argue against taking up the Senate’s onstrated last month when a Repub- The Senator from West Virginia. time to consider it. I will list several lican State lawmaker in Missouri in- BOONE COUNTY MINE TRAGEDY reasons. troduced legislation to triple the Mr. MANCHIN. Mr. President, on This country has experienced a tre- State’s mandatory waiting period for Monday night a tragic mining incident mendous drop in crime over the past 30 abortion services, claiming it would occurred in my home State of West years. We have achieved hard-won give women more time to do their ‘‘re- Virginia where the lives of two dedi- gains in reducing victimization. More search.’’ cated and courageous miners were lost effective police tactics played a very Not that we should be surprised, he at the Brody No. 1 mine in Boone Coun- significant role. went on then to compare this deeply ty. Congress assisted with funds for law personal and difficult choice to that of My greatest and deepest thoughts enforcement and mandatory sentencing purchasing an automobile saying: ‘‘In and prayers are with the loved ones of guidelines to make dangerous offenders making a decision to buy a car, I put the miners impacted by this tragedy. serve longer sentences. But after the research in there to find out what to Gayle and I join them and all West Vir- Supreme Court applied novel constitu- do.’’ ginians in mourning the loss of these tional theory, those mandatory guide- The truth is this is an attempt to heroic men. We grieve for the entire lines were made advisory only. Federal limit a woman’s ability to access care. community as they bear this most judges then used their discretion to This is about women. Instead of play- heartbreaking and sorrowful hardship. sentence defendants more leniently ing a game of political football with Our hearts especially go out to the than the guidelines had called for. women and their health, Republicans families of the following miners: Eric Today, the only tool Congress has to should instead consider joining with us Legg of Twilight and Gary Hensley of make sure Federal judges do not abuse in working on what women truly want. Chapmanville. their discretion in sentencing too le- Women today want to have a fair These men will be remembered for- niently is mandatory minimum sen- shot at success. First and foremost, ever as heroes to their community, tences. So bringing this bill would cut that means not rolling back the clock their State, and their Nation for their a wide range of mandatory minimum or eroding the gains we have made. We unparalleled courage and sentences by half or more. Those sen- took a very good step forward with the unsurpassable sacrifice. They will live tences include people convicted of Affordable Care Act, which now pre- on forever in our hearts. manufacture, sale, possession with in- vents insurance companies from charg- As families and friends struggle to tent to distribute, and importation of a ing women more than men for cov- deal with the tragedy that took place, wide range of drugs, including heroin, erage, ensuring preventive services we are reminded as a country that we cocaine, PCP, LSD, ecstasy, and such as mammograms and contracep- must consistently search for ways to methamphetamines. tion coverage is covered and increasing improve safety conditions because our When supporters of this bill discuss access to comprehensive health cov- miners’ safety is of the utmost impor- how it increases discretion for judges erage, thanks to the Medicaid expan- tance and remains our No. 1 priority. and keeps current maximum sentences, sion and the exchanges. There is no We say in West Virginia: If it can’t be what they really mean is that judges doubt we need to make sure women mined safely, don’t mine it. will gain discretion only to be more le- have access in this country to opportu- Our coal miners are some of the hard- nient. The bill does not increase discre- nities such as getting equal pay for est working people in America, and the tion for judges to be more punitive. equal work or giving the millions of loss of even one miner’s life is one life When supporters of this bill say that women earning the minimum wage a too many. We need to continue to im- the bill only applies to nonviolent of- raise, which would go a long way to- prove mine safety efforts so that our fenders, don’t be misled into thinking wards that effort. We need to update miners’ lives are never in jeopardy. We it applies to people in Federal prison our Tax Code so that mothers who are owe this to the families of the victims for simple possession of marijuana. It returning to the workforce do not face and to all of our loyal mining families doesn’t. The offenses covered in this a marriage penalty. across our country. It is our responsi- bill are violent. There is much more we could be bility to be absolutely and totally com- Importing cocaine is violent. The doing to address the issues of con- mitted to the safety of every worker, whole operation turns on violence.

VerDate Mar 15 2010 01:23 May 14, 2014 Jkt 039060 PO 00000 Frm 00020 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.042 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2943 Dealing heroin also involves violence The Obama administration says it is weaken federal consequences for the worst or threats of violence, and the offense concerned about the heroin epidemic, offenders who are directly responsible for an for which the offender is sentenced but it supports a bill that cuts pen- egregious amount of political despair, com- may have even been violent. The de- alties for heroin importation and deal- munity decay, family destruction, and the expenditure of vast amounts of taxpayer dol- fendant’s codefendant might have used ing. lars to clean up the messes they create. a gun. The administration says it wants to The Federal Law Enforcement Offi- While the bill does not apply to a fight sexual assaults on campuses—and cers’ Association has also come out drug crime for which the defendant I think that is the right thing to do against the bill. They have stated: used violence, it does apply to crimi- and I applaud them for doing that. But nals where the defendant has a history they are also supporting this bill, It is with great concern that FLEOA views of committing violent crimes. Sup- any action or attempt . . . that would alter which cuts in half the mandatory min- or eliminate the current federal sentencing porters have failed to recognize that it imum sentence for dealing in ecstasy, policy regarding mandatory minimum sen- would apply to drug dealers with a his- the ‘‘date rape’’ drug. tence sentencing. tory of violent crimes. The administration’s support for this The mandatory minimum sentencing Supporters of the bill also raise the bill, then, makes no sense, and at least standard currently in place is essential to argument of prison overcrowding. But some administration officials under- public safety and that of our membership. prison populations in this country are stand that. Many of us will rightfully praise our decreasing and have been in fact de- We had the privilege of having the law enforcement officers as they are in creasing for several years. States have Director of the Drug Enforcement town for National Police Week. But been able to reduce prison construction Agency before our committee a little what we really ought to do is listen to and sentencing as crime has thus fall- while ago. Michelle Leonhart said: them. They are telling us that taking en. Having been in law enforcement as an up this bill would be a slap in the face Charles Lane wrote in the Wash- agent for 33 years, [and] a Baltimore City po- of all our brave police officers who pro- ington Post that one reason States lice officer before that, I can tell you that tect us from harm every day. They de- could do this is the reduction in the for me and for the agents that work for DEA, serve better than that. fear of crime that has accompanied mandatory minimums have been very impor- Citizens who are finally less likely to falling crime rates. tant to our investigations. . . . We depend on become crime victims deserve it. The The rate of increase in Federal prison those as a way to ensure that the right sen- respect that is due those on the front populations has fallen a great deal. In tences are going to the . . . level of violator we are going after. line against wrongdoers demands that recent years, the number of new Fed- the Senate neither take up nor pass the Current mandatory minimum sen- eral prisoners receiving prison sen- mislabeled so-called Smarter Sen- tences play a vital role in reducing tences has declined. New policies the tencing Act. Department has adopted with respect crime. They do more than keep serious I suggest the absence of a quorum. to clemency and its unwillingness to offenders in jail so that they cannot The PRESIDING OFFICER. The charge defendants for the crimes they prey upon innocent citizens. They also clerk will call the roll. have committed will only further re- induce lower-level drug offenders to The assistant legislative clerk produce overcrowding and prison expenses. avoid receiving mandatory minimum ceeded to call the roll. It is also important to recognize that sentences by implicating higher-ups in (Disturbance in the Visitors’ Gal- drug offenders are an increasingly the drug trade. leries.) small proportion of the new offenders As FBI Director Comey recently stat- The PRESIDING OFFICER. The Ser- who are being sentenced to Federal ed: geant at Arms will restore order in the prison as Federal law enforcement I know from my experience . . . that the gallery. shifts more resources away from drugs mandatory minimums are an important tool The PRESIDING OFFICER. The Sen- and toward immigration and weapons in developing cooperators. ator from Georgia. offenses. Recently, a bipartisan group of Mr. CHAMBLISS. Mr. President, I The reduction in prison populations former Justice Department officials ask unanimous consent that the order is not really so much about the cost wrote to Leaders REID and MCCONNELL. for the quorum call be rescinded and I saving as cost shifting from prison Their letter expressed strong opposi- be allowed to speak as if in morning budgets to victim suffering. This is tion to cutting mandatory minimums business. happening as the number of State and for drug trafficking by half or more. The PRESIDING OFFICER. Without Federal prisoners has dropped. They warned: objection, it is so ordered. In 2012, the last year for which statis- We are deeply concerned about the impact (The remarks of Mr. CHAMBLISS per- tics are available, the FBI’s Uniform of sentencing reductions of this magnitude taining to the introduction of S. 2330 Crime Report recorded an increase in on public safety. are printed in today’s RECORD under the number of violent crimes for the We believe the American people will be ill- ‘‘Statements on Senate Bills and Joint first time in many years. Now, it is served by the significant reduction of sen- Resolutions.’’) only 1 year and the increase was less tences for federal drug trafficking crimes Mr. CHAMBLISS. Thank you, Mr. than 1 percent, but it represents a dra- that involve the sale and distribution of dan- President. I yield the floor. matic change in the past downward gerous drugs like heroin, The PRESIDING OFFICER. The Sen- methamphetamines, and PCP. trend of crime, and it bears a vigilant We are aware of little public support for ator from Rhode Island. watch, not support for a reckless, lowering the minimum required sentences TIME TO WAKE UP wholesale, and arbitrary reduction in for these extremely dangerous and some- Mr. WHITEHOUSE. Mr. President, I mandatory minimum sentences. times lethal drugs. am here for the 67th time to urge my The bill represents a particularly We are all going to be supporting Na- colleagues to wake up to the growing misguided effort in light of current tional Police Week. Officers from all threat of climate change, and today I conditions concerning drug use. We are over the country have traveled to am joined by my friend and colleague in the midst of a heroin epidemic right Washington to make their concerns Senator NELSON of Florida, who is a now. Deaths from heroin overdoses in known. We salute them for the work true leader in this fight. Pennsylvania are way up. The Gov- that they do and the dangers they face. Mr. President, I ask unanimous con- ernor of Vermont devoted the entirety If we really respect these law enforce- sent that we be able to engage in a col- of his State of the State address this ment people and want to support them, loquy for the next 25 minutes. year to the heroin problem. then we ought to listen to what they The PRESIDING OFFICER. Without Marijuana decriminalization is lead- have to say. objection. ing to the greater availability of mari- The National Narcotics Officers’ As- Mr. WHITEHOUSE. Florida is about juana at a lower price. This is causing sociation has written: 1,000 miles from Rhode Island, and it is Mexican growers who formerly pro- As the men and women in law enforcement slightly larger than my home State, duced marijuana to grow opium for who confront considerable risks daily to but Florida and Rhode Island have a heroin importation into this country stand between poisoned sellers and their vic- great deal in common, such as a beau- instead of marijuana. tims, we cannot find a single good reason to tiful coastline, an economy and a way

VerDate Mar 15 2010 02:25 May 14, 2014 Jkt 039060 PO 00000 Frm 00021 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.046 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2944 CONGRESSIONAL RECORD — SENATE May 13, 2014 of life that is tied to the sea, and as a lot of gasses up at the very beginning This is a scene from western Boynton result risk from the ocean in a chang- of space, at the top of the atmosphere, Beach after Tropical Storm Isaac in ing climate. such as carbon dioxide. 2012. I don’t know if you can see it on On my recent trip down the south- When the Earth’s surface radiates the screen, but this sign says ‘‘no wake east coast, I spent 2 days in Florida the Sun’s heat, it goes back up as if it zone.’’ The family put up a ‘‘no wake and heard firsthand about the unprece- wants to go out into space, and it is zone’’ sign in their front yard because dented changes taking place there. trapped. What happens is the entire at- the cars going by would cause wakes Like the folks I met in North Carolina, mosphere of the Earth then contains and more damage. South Carolina, and Georgia, Florid- that heat, and slowly over time it The Corps also showed me what 2 feet ians are worried about the coastal com- builds up the temperature. of sea level rise would do to the Ever- munities they love. They are getting When you look at a globe, what do glades National Park. I went down to serious about protecting their homes you mostly see? You don’t see land; the Everglades later on during my and their livelihoods, and they want you see water. So what happens is that visit. This is what it would look like. their representatives in Congress to get most of that heating of the Earth’s at- You can see the green in the Ever- serious. mosphere is absorbed into the tempera- glades here and all the development up Senator NELSON hears them. He re- ture of the ocean. Because of the rise of here. Basically, if you add 60 centi- cently took the Senate commerce com- the ocean temperature and the tem- meters of sea level rise, or 2 feet, and mittee to the Miami Beach townhall to perature of the air, what starts to hap- that is all ocean again, that is a pretty examine the dangers posed by rising pen? What is happening up toward the serious change. seas. Here is what the Miami Herald northern climes as well as the southern The Southeast Florida Regional said about his effort: climes? Have you heard the report that Compact, which is a bipartisan coali- came out a couple of days ago about tion of four South Florida counties, South Florida owes Senator Nelson its thanks for shining a bright light on this how big chunks of Antarctica are now predicts that the water around south- issue. Everyone from local residents to elect- falling off? Have you heard about how east Florida could surge up to 2 feet in ed officials should follow his lead, turning all of the glaciers on top of Greenland, less than 50 years. awareness of this major environmental issue which used to be nothing but one big So that is a preview of the coming at- into action. It is critical to saving our re- glacier, are now falling off into the sea, tractions ‘‘Everglades Under Water.’’ gion. thus causing the sea rise? What was interesting was that the Senator NELSON and I also held a I will flip it back to the Senator from local officials, both Republicans and press conference at Jacksonville’s Rhode Island with this comment: In Democrats, were working together. Friendship Fountain with Representa- the hearing we had of the commerce The division that exists in this body tive CORRINE BROWN to highlight these subcommittee in Miami Beach—why doesn’t exist down there. Mayor Silva serious implications of climate change. did I choose Miami Beach? Because it Murphy of Monroe County is a Repub- So I am grateful for Senator NELSON’s is ground zero. At high tide they are al- lican and former Mayor Kristin Jacobs bringing his passion and expertise to ready having flooding in the streets of of Broward County is a Democrat. the floor today. Miami Beach. At a seasonally high tide They both know that flooding and ac- Mr. NELSON. Mr. President, I thank that they expect coming up in October cess to drinking water are not partisan my dear personal friend the Senator of this year, they expect constant issues in the way that it divides us from Rhode Island for his kind com- flooding. As a result, we had the mayor here. ments, but I especially thank him for of Miami Beach tell us about the effort Here are a couple more examples his passion and his leadership on this of them trying to redo the infrastruc- from my visit. This is Castillo San issue. There are parts of America ture to get rid of the water when the Marcos, which Senator NELSON will recognize as being in St. Augustine. It where it is time to wake up, and espe- high tides come in. is a famous and very beautiful ancient cially one part of that is the State of We also had a scientist at NASA tes- fort. It sits along the water there. If Florida. tify. He is a fellow who is a four-time you add 3 feet of sea level rise, it turns Because of the nature of our State space flier. He left the astronaut office, from being part of the coast to being being a peninsula that sticks down into and now he is back at the Goddard Space Flight Center in Maryland. He is its own tiny little peninsula sur- water surrounding it on most sides, a scientist. What he testified to us was rounded by flooding. It is the oldest you would not be surprised that we not a forecast, not a projection; he tes- masonry fort in the United States. have by far the longest coastline of any tified as to the measurements of sea This is what Fort Matanzas would State, save for Alaska. level rise over the last 50 years. And for look like. This is a little fort built by When it comes to beaches, the State Florida, the sea level rise, as measured Spanish colonists in 1742. It is right of Florida by far has more beaches by NASA—these are indisputable meas- here on this inlet. If you add 3 feet of than any other State, but because we urements—is 5 to 8 inches. In another sea level rise, suddenly it is in the have so much exposure to the oceans— 20 to 30 years, he projects that the sea water. It has nothing to stand on. As it the Atlantic on the east and the Gulf of level rise will be a foot, 12 inches more, is, they have built a wall to protect it Mexico on the west—we are particu- and by the end of the decade, it will from the sea level rise that has already larly subject to climate change and the rise 2 to 3 feet. happened, and from time to time the fact that the Earth is heating up. I hasten to add that 75 percent of high tides lap over that wall. Why is the Earth heating up? Well, Florida’s population of 20 million peo- The Senator said there is the poten- there is the effect known as the green- ple lives on the coast. Can you imagine tial for an enormous amount of harm house effect. If you put certain gasses what a 2- to 3-foot sea level rise on here that could happen to people. One into the atmosphere that are a result Florida would be? It would inundate of the scientists I met in Florida said of manmade efforts—when we burn unbelievable amounts of the urban that if we don’t do something about things such as oil and coal and we community of our State of Florida. So this, ‘‘people are going to get hurt and don’t scrub out a lot of the stuff, it the question is, Are we going to do it’s going to cost a lot of money.’’ That goes into the atmosphere. Well, one of something about it? is true. the things that goes into the atmos- I will flip it back to the Senator from One topic I would like to discuss is phere is carbon dioxide. What carbon Rhode Island. how the seawater will affect the fresh- dioxide does is go into the upper at- Mr. WHITEHOUSE. On my trip water supply of Florida. Senator NEL- mosphere and it forms this greenhouse through Senator NELSON’s State, the SON is an expert on the geology of Flor- effect by creating an invisible shield, Army Corps of Engineers officials in ida and why it is different from my and when the Sun’s rays come and Jacksonville gave me some pretty dire rocky New England coast. strike the Earth at daylight, those warnings about what the sea level rise I will yield back to Senator NELSON rays then reflect off the Earth’s sur- portends for Florida, both the punch so he can discuss the limestone bed- face. Under normal circumstances, from storms that will bring the higher rock problem. those rays bounce back out and radiate seas ashore and the steady encroach- Mr. NELSON. Mr. President, one back into space but not if you have a ment of saltwater. would naturally ask the question,

VerDate Mar 15 2010 02:25 May 14, 2014 Jkt 039060 PO 00000 Frm 00022 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.048 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2945 could we solve this problem in the to be a category 5—something in excess hard sponge, what keeps the saltwater United States the way the Dutch have of 160 mile-per-hour winds. We know out is the pressure of the freshwater solved a lot of the coastal areas of the what 160 mile-an-hour tornadoes do holding it at bay. There is no wall. Netherlands by building dikes? A lot of within a small, confined, tight-knit cy- There is no structure that keeps the their land is actually below sea level. clone-type activity. Imagine what water, salt, and fresh balance. It is a You can’t do that in a place such as those wind speeds do in a massive hur- hydraulic system. They have built a Florida because the substrate under- ricane covering hundreds of miles. very complex system of canals, where neath the surface soil is a porous lime- We start to see then the effects. The they have raised the water so they stone, much like Swiss cheese. So that insurance industry cannot withstand have pressure, so they can push it if you try to put up a dike, it is not insuring structures that are going to back. As the sea level comes up, they going to hold any water back because sustain that kind of damage. What is are losing that fight. So here is a line the pressure of the water as it rises is going to happen to the cost of insur- through Broward County of how far the merely going to go underneath the dike ance? It is going to go through the saltwater has already intruded into the into the porous limestone, which is the roof. What is going to happen to the water supply. If we drilled wells on this source under the surface of a lot of cost of flood insurance? In the Senate, side of the red line, the water is no Florida’s drinking water because that we agonized over the Federal Flood In- good, and all of these wells, the little water in that honeycomb limestone is surance Program—what is going to green spots, all of these water areas are fresh. happen to the actual structures and in the way because this line is moving. What happens as a result of the sea the people who not only are subject to As one Army Corps engineer in Jack- level rise? More water and higher water being flooded because of the rise of sea sonville said, Florida is in a box, because as the sea level rises, the way we will create more pressure. The pressure level but of having their whole dwell- keep the freshwater available to people then starts to push underneath the sur- ings and city torn up, as Hurricane An- is by raising the fresh water, and that face as well as over the surface of the drew did to downtown Homestead, a keeps what the engineers call the hy- land, and that causes the intrusion of relatively small population of Florida draulic head that pushes the sea water saltwater into the fresh drinking and it absolutely tore it up. That is back and allows us to maintain freshwater. what we are facing unless we do some- water for drinking water purposes, for Because Florida is so low—believe it thing about climate change. agriculture, for Florida oranges and or not, our highest point is right near The first thing we have to do is we grapefruits and all the things we count the Alabama-Florida line, which is ac- have to stop this denial that this is not on. If what we are worried about is tually 356 feet high. But when you get real. The scientists are telling us it is flooding, we could only raise the fresh- into portions of South Florida, it is real. The NASA astronaut scientists water so far, because if we raise it very low. Obviously, sea level rise is say it is measurements. They have enough, we have freshwater flooding. going to cover a lot of land, but an- flooding in Miami Beach. The local There is no way out of that conun- other consequence is that a lot of flood governments have banded together in control is now regulated by gravity. drum. There is no way out of that co- southeastern Florida to try to get nundrum in Florida. He said, whether You go from a higher position of flood ahead of it. it happens in 100 years or whether it and you flow by gravity through canals Why can’t we get some of the Sen- happens after the next bad hurricane, to a lower position of the sea level. ators here, who because it is not politi- that is what is going to happen. That is When the sea level rises, the water dur- cally correct in their politics, to recog- a terrible predicament. It is not going ing floods—hurricane, rainstorm, what- nize what the truth is so we can start to get better by pretending it is not ever—can’t flow. The only way to cor- planning for this—not as a protection real. It is not going to get better by de- rect that is to install very expensive but to plan for the protection of planet nying it. pumping equipment. Earth, and see if we can stop some of If we go offshore, we get to the prob- Finally, in this segment of the ex- the causes of the climate change. Then, lem of acidification, which happens change with the Senator from Rhode once we do it in the Nation that stands from the carbon. This is not a theory. Island, I ask what is another con- as the role model to the rest of the People say climate change is a theory. sequence of the temperature of the countries, we are going to have to get No. The acidification of the ocean from ocean’s rising? Remember the green- them to do it too; otherwise, we are the type of carbon dioxide is something house effect? Most of that heat is ab- going to see what has just happened we can do in a lab. It is a scientific sorbed in the oceans. over the last couple of days: Large fact. It is a law of chemistry. So it hap- What is the fuel for a hurricane in chunks of Antarctica are beyond sav- pens, and it is starting to hit the reefs the Northern Hemisphere? What is the ing, and the consequences are grave. and the fisheries as the ocean warms fuel for it? It is the temperature of the I appreciate the leadership of my and turns more acid. water. Hurricanes in the Northern friend from Rhode Island and Senator Mayor Murphy is the mayor of Mon- Hemisphere go counterclockwise. Hur- BOXER of California. They have been roe County. I met her in Key Largo, ricanes in the Southern Hemisphere go the ones who have been at the point of which is one of the famous world des- clockwise. What happens to the inten- the spear. I thank them very much. tinations. I said: What is the acidifica- sity of the hurricane? It goes up as the Mr. WHITEHOUSE. Mr. President, it tion of the warm air? What does that waters get hotter. That is why usually, is a pleasure to be here with the Sen- do to your reefs? as the hurricanes are forming into ator from Florida, and his leadership is She said: Well, the reefs are still these massive storms over the South truly remarkable. beautiful unless you had been out to Atlantic and the Caribbean, they start Here is another example on this pic- see them 10, 15 years ago. The reefs are going north. They start to dissipate be- ture from my tour. This is Broward still beautiful unless you had been out cause the waters are cooler. It doesn’t County. People say it is not real. Ask to see them 10 or 15 years ago. People provide the fuel for the ferocity of the the owner of this house with the for see the change. hurricane. Likewise, higher water tem- sale sign. Good luck selling that house I met with the Snook and Gamefish peratures, more frequency of hurri- with the ocean running through it. Foundation in Florida and the marine canes. That was in 2010. industry folks, and they are concerned In our State, we live on a peninsula Another Broward County photograph. about what is happening there. In fact, that sticks down into the middle of Commissioner Kristin Jacobs, who was the problem goes all the way up the ‘‘Hurricane Highway.’’ It is a way of the mayor at that time, gave me these coast. When I came down from North life. We understand that, and we have pictures. Again, this is tide. Look at Carolina and South Carolina, the fish- handled it pretty well, especially after the sky. It is a beautiful day. This isn’t ermen there told me they are starting the disaster of 1992, the monster hurri- rain. This is the tide flooding in, show- to catch snook off the Carolinas. It is cane, Hurricane Andrew. Our building ing what it does to the cars. It is a one thing when we are catching group- codes are up and so forth, but we can’t mess. er and tarpon up in Rhode Island, but withstand a lot of Hurricane Andrews. As Senator NELSON described, be- what they are seeing on the South At- Part of that hurricane was considered cause Florida is this limestone, kind of lantic coast is the same thing that a

VerDate Mar 15 2010 01:23 May 14, 2014 Jkt 039060 PO 00000 Frm 00023 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.050 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2946 CONGRESSIONAL RECORD — SENATE May 13, 2014 Rhode Islander fisherman said to me ronmental Protection Agency for Ron- rim of the Earth, as it falls off into the about the fishing off our coast. He said: ald Reagan. Last week he wrote an op- deep blackness of space, there is a thin, It is getting weird out there. We are ed—and I know the Senator from Flor- little blue band, and upon closer exam- catching fish our fathers never saw in ida saw it—in the Tampa Bay Times ination out the window, you can actu- their nets in their lives. So when a urging Florida’s leaders to wake up to ally see the thin film of what sustains snook comes up on the line off the the changes taking place in the Sun- all of our life, the atmosphere. Carolinas, that is a sign that some- shine State. Here is what he said: Then, with the naked eye, you can thing is dramatically changing, and ‘‘Whether Democrat or Republican, see points on the Earth where we are these reefs are changing as well. Florida residents cannot afford to ig- messing it up. You can see the color Last story: Mike Shirley works at nore the evidence of climate change.’’ contrast of the destruction of the trees the Guana Tolomato Matanzas Na- That is a Reagan official saying those in the Amazon, upriver in the Amazon. tional Estuarine Research Reserve on words. You can see the result of cutting down the south side of St. Augustine. He Come on, Republican mayors, Reagan all the trees on an island nation such moved up there from South Florida. He officials. At some point we have to as Madagascar, which fortunately has moved there 7 years ago. When he got wake up. This is real. started planting trees in the last quar- there, he said there was one thing no- Just last year, Thomas joined all the ter century. Therefore, the result of ticeable: There were no mangroves. other former Republican EPA heads— that tree cutting, in this hemisphere as South Florida is covered in mangroves, four of them—and they wrote this: well, in the island nation of Haiti, is but there weren’t any here. Now, 7 The costs of inaction are undeniable. The that when the rains come, there are no years later, the place is covered in lines of scientific evidence grow only strong- trees to hold the topsoil and it all flows mangroves. All that habitat migrating er and more numerous, and the window of down the rivers and out the mouths of northward as the oceans and the water time remaining to act is growing smaller: the rivers and you can see it from warms and it is changing things. delay could mean that warming becomes space in the discoloration of the water. He said one other thing. He said: Do locked in. A market-based approach, like a That is for miles and miles out into the you know what we ought to look out carbon tax, would be the best path to reducing greenhouse gas emissions. brilliant blues of the ocean. for? There is going to be another mi- If we do not do what people like Sen- gration north. It is going to be the peo- Bob Samuelson just said the same ators BOXER and WHITEHOUSE are say- ple leaving flooded South Florida who thing in his editorial over the weekend. ing and wake up to the reality of cli- can’t get freshwater, whose homes are I will say that the citizens of Florida mate change and try to get ahead of it flooded, who can’t deal with their car and the people of the United States are by changing policies that will stop the going hubcap deep in saltwater every very fortunate to have a Senator such greenhouse effect or at least slow it high tide. They are going to be moving as BILL NELSON, who is aware of this down, then what we are going to have up. It is not just the people from the problem, who is fighting hard to solve for future space fliers is that they are cold North coming to Florida now, it is it, who is listening to his mayors, Re- going to look back at the planet and people coming from the flooding South publican and Democratic alike, who the coastline of those States Senator who are going to be coming North are telling him what is happening in WHITEHOUSE visited—all being in the again. their home State, and who was willing Southeastern United States—that I will say one last thing. The mayors to bring the Commerce Committee of coastline is not going to look the same. were terrific. Sylvia Murphy, the the U.S. Senate down to a Miami Beach It is not going to be as distinct a coast- mayor of Monroe County, is putting townhall to make sure everybody un- line, with a white beach along it that climate and energy policy at the very derstands what is going on. He helped outlines it from the blue waters of the forefront of her 20-year growth plan for bring that message back to Washington Atlantic. It is going to be much dif- the county. Mayor Philip Levine of and it was a terrific thing. ferent and to the great detriment of Miami Beach is hard at work. He says: So we will continue working together the people who live there and call that Sea-level rise is our reality in Miami to get this body to wake up out of its home. Beach. We are past the point of debating the polluter-induced slumber and face the I yield the floor. existence of climate change. We are now fo- realities that people all across this Mr. WHITEHOUSE. I suggest the ab- cusing on adapting to current and future country are seeing in their daily lives. sence of a quorum. threats. It is indeed time to wake up. The PRESIDING OFFICER. The Mayor Levine is pushing a $400 mil- I yield the floor for any final com- clerk will call the roll. lion plan to try to make the city’s ments the Senator from Florida may The legislative clerk proceeded to drainage system more resilient in the wish to make. call the roll. face of rising tides. Mr. NELSON. Mr. President, the Sen- Mr. REID. Mr. President, I ask unan- From Mayor Joe Riley in Charleston ator from Rhode Island has stated in imous consent that the order for the to Mayor Edna Jackson in Savannah, one of the more eloquent fashions de- quorum call be rescinded. to Mayor Alvin Brown in Jacksonville, tails about my State of Florida because The PRESIDING OFFICER. Without to the mayors in South Florida I men- he was so passionate about the subject objection, it is so ordered. tioned, council members, mayors from and so unselfish that he wanted to ORDER OF PROCEDURE Pinecrest, South Miami, Surfside, start in other States—North Carolina, Mr. REID. Mr. President, I ask unan- Miami Shores, Cutler Bay, Palmetto South Carolina, Georgia—and several imous consent that notwithstanding Bay, the Seminole Tribe, the local offi- places on the east coast of Florida. It is rule XXII, tomorrow, Wednesday, May cials, they are all serious about tack- extraordinary. 14, 2014, at 11:15 a.m., the Senate pro- ling climate change. It is real. They see I will leave you with this thought: ceed to vote on cloture on Calendar No. it in their neighborhoods. They see it Every time I hear a Senator such as 664, Logan; Calendar No. 665, Tuchi; in their districts. They see it in their Senator WHITEHOUSE speak about this Calendar No. 666, Humetewa; then pro- towns. They are away from this poi- subject, and every time I look at a pic- ceed to consideration and vote on con- sonous place where the polluters con- ture of the planet as he has on the firmation of Calendar No. 650, Wil- trol what people are allowed to think poster that says ‘‘Time To Wake Up,’’ liams, and Calendar No. 539, Moreno; and see and do something about. my mind’s eye goes back 28 years ago further, that if cloture is invoked on We have to start listening to the to the window of our spacecraft on the Calendar Nos. 664, 665 or 666, the time American people. We have to start lis- 24th flight of the space shuttle 203 nau- until 5:15 p.m. be equally divided be- tening to the mayors who inhabit real tical miles above the Earth, circum- tween the two leaders or their des- life and not the political fantasy in navigating the Earth at 17,500 miles an ignees and at 5:15 p.m. the Senate pro- this Senate. We have to start dealing hour, with a complete revolution of the ceed to vote on confirmation of the with this. Earth in 90 minutes. nominations in the order listed; fur- Lee Thomas worked for President You look back at our planet—which ther, that there be 2 minutes for debate Ronald Reagan. He was a member of is so beautiful, so colorful, so alive, so prior to each vote, equally divided in the Reagan Cabinet. He ran the Envi- creative—and yet when you look at the the usual form; that any rollcall votes

VerDate Mar 15 2010 02:25 May 14, 2014 Jkt 039060 PO 00000 Frm 00024 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.052 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2947 following the first in each series be 10 Ramsey home for a time. H.L. Hunt, an today’s challenging fiscal environment, minutes in length; further, that if con- oil tycoon who inspired the TV series it is notable that all authorizations in- firmed, the motions to reconsider be Dallas, was from Ramsey; and so was cluded in S. 2262 are fully offset. considered made and laid upon the Tex Williams, a country music singer, I am pleased to have co-authored two table, with no intervening action or de- songwriter and actor. provisions that are incorporated into bate; that no further motions be in One day each year, when the Lions the base bill. First, I joined my col- order to the nominations; that any Club hosts its annual auction, the pop- league, the Senator from Colorado, Mr. statements related to the nominations ulation grows from 1,000 people to 5,000 UDALL, in authoring a provision that be printed in the RECORD; that the people. would provide a streamlined, coordi- President be immediately notified of The Village of Ramsey was in my dis- nating structure for schools to help the Senate’s action and the Senate trict when I was a Member of the them better navigate existing Federal then resume legislative session and House of Representatives. I have been energy efficiency programs and financ- proceed to vote on the motion to pro- to the town many times and have ening options. This would be particularly ceed to H.R. 3474. joyed its famous chicken dinners. I helpful for rural schools in States such The PRESIDING OFFICER. Is there camped out at Ramsey Lake State as Maine and would help these institu- objection? Park with my kids many years before tions save money in the face of rising Without objection, it is so ordered. going off to Congress. Today I extend energy costs. Decisions about how best to meet the energy needs of their f congratulations to Mayor Claude Wil- lis, the citizens of Ramsey, and the schools, however, would still appro- MORNING BUSINESS 4,000 people who spend a day in Ramsey priately be made by the States, school Mr. REID. Mr. President, I ask unan- each year as the village celebrates its boards, and local officials. The second provision that I am imous consent that the Senate proceed 150th anniversary. to a period of morning business, with pleased to have authored with my col- f league from Rhode Island, Senator Senators allowed to speak for up to 10 WHITEHOUSE, would authorize a pay- minutes each. ENERGY SAVINGS for-success pilot program allowing the The PRESIDING OFFICER. Without Ms. COLLINS. Mr. President, I rise in U.S. Department of Housing and Urban objection, it is so ordered. support of the Energy Savings and In- Development, HUD, to enter into f dustrial Competitiveness Act, S. 2262. I am pleased to be a cosponsor of this agreements with private investors for energy and water efficiency improve- 150TH ANNIVERSARY OF THE legislation, which would build on pre- ments to project-based rental assist- VILLAGE OF RAMSEY vious energy efficiency legislation and ance and housing for the elderly and Mr. DURBIN. Mr. President, 150 years proposes cost-effective mechanisms to disabled. This budget-neutral approach ago—on May 4, 1864, to be exact—the support the adoption of off-the-shelf ef- would leverage private investment to Village of Ramsey, IL, was incor- ficiency technologies for buildings, finance energy efficiency retrofits for porated. The village was named after manufacturers, and the Federal Gov- certain HUD-assisted properties and an early settler named William ernment. help cut utility costs for the Federal Ramsey, who built his home on what is As honorary vice-chair of the Alli- Government. now known as Ramsey Creek. ance to Save Energy, I have been a I would have liked an open amend- Ramsey was just getting started long-time proponent of efforts to im- ment process. One amendment I am when Abraham Lincoln was traveling prove energy efficiency. Encouraging pleased to have worked on with my col- from his home in Springfield to the adoption of energy efficiency meas- leagues from Delaware, Senator COONS, Vandalia, which was then the State ures is one of the easiest yet most ef- and Rhode Island, Senator REED, would Capital where Lincoln was a member of fective mechanisms for reducing en- reauthorize and extend the core Weath- the Illinois House of Representatives. ergy consumption, lessening pollution, erization Assistance Program and The Illinois Central Railroad, com- and ultimately saving families, busi- State Energy Program activities at the pleted on January 1, 1855, made nesses, and the Federal Government Department of Energy through 2018, de- Ramsey a local trading and shipping money. velop a competitive grant program for point for nearby townships. Legislation to improve the Nation’s non-profits to carry out weatherization To put the anniversary of Ramsey’s energy policy is long overdue. I would projects, and require minimum profes- incorporation in perspective, think like to congratulate the bill sponsors, sional standards for weatherization about what the Midwest was like in Senators SHAHEEN and PORTMAN, for contractors and workers. I am a long- 1864. The Civil War was coming to an crafting this bipartisan, commonsense time supporter of weatherization, end and a new America was being born. bill and for their tireless efforts in which plays an important role in per- It was long before planes and cars—and working with the leadership of the Sen- manently reducing home energy costs trains were not yet common. ate Energy and Natural Resources for low-income families and seniors in By 1878, the people of Ramsey could Committee to bring this bill to the all States, lessening our dependence on support six dry goods and grocery Senate floor once again. This has not foreign oil, and training a skilled stores, a drug store, a hardware store, been an easy feat. After an earlier workforce. Weatherizing homes and re- two saloons, a boot shop, a hotel, and a version of the bill was left unfinished ducing energy costs are particularly harness factory. It was the second larg- last year, the bill sponsors did not give important for a State like Maine, est town in Fayette County. Ramsey up and have continued to work dili- which has the oldest housing stock in even had its own newspaper in the gently to build additional support by the Nation and a high dependence on 1880s, The Ramsey Democrat. Another incorporating several previously filed home heating oil. Our amendment, had publication, the Ramsey News-Journal, amendments. While I share the general we been allowed to offer it, would have started in 1911. It was purchased in 1912 frustration expressed by some that further increased the energy savings by Julius Mueller and remained with Congress should be considering a more from this bill. that family for 100 years. comprehensive energy policy, we must Nevertheless, the American Council The first women to vote in Illinois not use this as a reason to impede pas- for an Energy-Efficient Economy has cast their vote in Ramsey. Mrs. Athilla sage of this energy efficiency bill. released new analysis demonstrating Stoddard was the first female in the The provisions in S. 2262 will kick- that S. 2262 would save consumers and State to vote publicly. She was 83 start the use of energy efficiency tech- businesses and the government with a years old when she voted in Ramsey on nologies that are commercially avail- cumulative net savings of nearly $100 July 10, 1891. able now and can be deployed by resi- billion by 2030, support thousands of Ramsey is small—just over 1,000 peo- dential, commercial, and industrial en- new jobs by cutting government and ple live there today—but it has its ergy users. The bill will also improve industrial energy waste and assisting share of famous residents. Glen Hobbie, the energy efficiency of the Federal homeowners in financing energy effi- who played for both the Chicago Cubs Government, which is the largest en- ciency improvements, and reduce emis- and the St. Louis Cardinals, called ergy consumer in the country. Given sions significantly.

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00025 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.053 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2948 CONGRESSIONAL RECORD — SENATE May 13, 2014 S. 2262 has the support of a broad coa- Kentucky, Indiana, Connecticut, and Illinois. worked for more than 39 years to im- lition of stakeholders, including energy The last three states to initiate a Blue Alert prove the lives of Coast Guard military efficiency, business, and environmental system did so in the 1-year period since the families. organizations, small and large busi- House passed its version of this bill in May Linda is a native of East Lyme, CT, 2012. Arizona and Kansas will likely begin nesses, utilities, and public interest their systems this summer and fall, respec- and is the oldest of Frank and Doris groups. I am pleased to be a cosponsor tively. Several state legislatures currently Kapral’s six daughters. Her father, of S. 2262 and urge its swift passage. have legislation pending that would estab- Frank, is a retired Coast Guard captain f lish a Blue Alert system, including Min- and fondly known throughout the serv- nesota, Alabama, and Missouri. ice as ‘‘Coach Kapral’’ for his two dec- REQUEST FOR CONSULTATION Furthermore, there is no data to support ades leading the Coast Guard Academy Mr. COBURN. Mr. President, I ask the success of the existing state Blue Alert football team. Linda holds a bachelor’s unanimous consent that the following programs. Oklahoma established its Blue and master’s degree in education, and Alert system in 2009, but it is not yet fully letter be printed in the RECORD. functional. The last three states to establish is the proud mother of three children, There being no objection, the mate- an alert system did so just within the last Lindsay, Caitlin and Jillian, and two rial was ordered to be printed in the year. As a result, not only have states al- granddaughters, Penelope and Ruby. Record, as follows: ready established their own programs, but As the wife of the 24th Commandant, U.S. SENATE, from the limited use of the existing systems, ADM Robert J. Papp, Linda serves as Washington, DC, May 13, 2014. there is no clear evidence of a substantial the Coast Guard’s Ombudsman-at- Hon. MITCH MCCONNELL, need for a Blue Alert system, or of the con- Large and regularly travels to meet Senate Minority Leader, sistent, successful apprehension of suspects with Coast Guard families. She advo- Washington, DC. as a direct result of a Blue Alert. If anything, we should wait for these programs to cates on behalf of families to the First DEAR SENATOR MCCONNELL: I am request- Lady of the United States, Members of ing that I be consulted before the Senate en- produce results that can be examined and de- ters into any unanimous consent agreements termine whether this type of system is use- Congress, Department of Defense, and or time limitations regarding S. 357, Na- ful before instituting a federal, one-size-fits- other Federal, State and local leaders tional Blue Alert Act of 2013. all program. to improve the quality of life for thou- I support the goals of this legislation and Second, while the bill’s supporters likely sands of servicemembers. She relent- believe suspects who seriously injure or kill envision pursuing suspects who have injured lessly focuses on improving military federal, state or local law enforcement offi- or killed a law enforcement officer in a rou- housing, member and family access to cers in the line of duty should be appre- tine traffic stop or while fleeing a crime scene, for example, the bill’s definition of quality health care, and the Coast hended as quickly as possible. However, I be- Guard’s Ombudsman Program. lieve the responsibility to address this issue, ‘‘law enforcement officer’’ is much broader. as it relates to state and local law enforce- The bill incorporates the definition in Sec- Of her 39 years as a military spouse, ment officers, lies with the states and local tion 1204 of the Omnibus Crime Control and she spent 14 of those years watching six communities that these brave law enforce- Safe Streets Act of 1968, which includes ‘‘an different Coast Guard cutters pull ment officers serve. Furthermore, while I do individual involved in crime and juvenile de- away from the pier. She understands not believe this issue is the responsibility of linquency control or reduction, or enforce- that the strength and resilience of fam- the federal government, if Congress does act, ment of the criminal laws (including juvenile ily members on the home front pro- we can and must do so in a fiscally respon- delinquency), including, but not limited to, police, corrections, probation, parole, and ju- vides critical support to all of our sible manner. My concerns are included in, Coast Guard men and women who stand but not limited to, those outlined in this let- dicial officers.’’ As a result, a Blue Alert ter. could be issued for a state court bailiff; a the watch. She supports our men and While this bill is well-intentioned, accord- state parole officer, or an officer within a women in uniform and those who keep ing to the Congressional Budget Office state’s juvenile corrections facility, if in- the home fires burning and who every (CBO), it will cost the American people $1 jured in the line of duty. day face the unique challenges of a million dollars every year without cor- Finally, I do not believe the federal gov- military lifestyle. They will always responding offsets. I recognize this bill does ernment has the authority under the Con- have a special place in her life, and in not contain the authorization of appropria- stitution to provide federal funds to coordi- nate the tracking of state and local fugitives her heart. tions included in prior versions of this legis- I ask my colleagues to join me in lation; however, establishing a new program or to establish national protocols to appre- which requires the Department of Justice hend suspects accused of injuring or killing paying special tribute to Mrs. Linda (DOJ) to carry out additional responsibil- state and local law enforcement officers. Ar- Papp. Our Coast Guard and our country ities, even if implemented by existing staff, ticle I, Section 8 of the Constitution enumer- are served well by honorable and giving is not free of future costs, as recognized by ates the limited powers of Congress, and no- military spouses like Linda who truly CBO. Furthermore, there is no sunset provi- where are we tasked with funding or becom- care about the health and well being of sion contained in this legislation. Thus, once ing involved with state and local criminal those who serve. We wish Linda, Admi- enacted, the annual $1 million price tag for issues. There is no question those suspected of in- ral Papp, and their family all the best this program will continue in perpetuity. as we honor one of our dear friends. It is irresponsible for Congress to jeop- juring or killing a state or local law enforce- ardize the future standard of living of our ment officer in the line of duty should be ag- f gressively pursued and prosecuted. However, children by borrowing from future genera- ADDITIONAL STATEMENTS tions. The U.S. national debt is now over I believe this issue is the responsibility of $17.4 trillion. That means approximately the states and not the federal government. Despite these Constitutional limitations, if $55,000 in debt for each man, woman and O’BRIEN COUNTY, IOWA child in the United States. A year ago, the Congress does act in this area, like most national debt was $16.7 trillion. Despite American individuals and companies must ∑ Mr. HARKIN. Mr. President, the pledges to control spending, Washington do with their own resources, we should strength of my State of Iowa lies in its adds billions to the national debt every sin- evaluate current programs, determine any vibrant local communities, where citi- gle day. In just one year, our national debt needs that may exist, and prioritize those zens come together to foster economic has grown by $700 billion or 4.19%. needs for funding by cutting from the federal budget programs fraught with waste, fraud, development, make smart investments In addition to these fiscal concerns, there to expand opportunity, and take the are several problems specific to this legisla- abuse, and duplication. tion. First, there is no need to establish a na- Sincerely, initiative to improve the health and tional Blue Alert system because many TOM A. COBURN, M.D., well-being of residents. Over the dec- states have already developed their own Blue U.S. Senator. ades, I have witnessed the growth and Alert programs for the same purposes out- f revitalization of so many communities lined in this bill, including alerts issued for across my State. And it has been deep- the injury or death of federal, as well as TRIBUTE TO LINDA PAPP ly gratifying to see how my work in state and local law enforcement officers. In Ms. LANDRIEU. Mr. President, it is Congress has supported these local ef- 2008, Florida and Texas were the first states with great pleasure that I wish to pay forts. to establish these programs. Seventeen additional states soon followed—Oklahoma, special tribute to an invaluable public I have always believed in account- Maryland, Georgia, Delaware, California, servant, Mrs. Linda Papp. Coast Guard ability for public officials, and this, my Virginia, Mississippi, Tennessee, Utah, Colo- first lady, career educator, mother, and final year in the Senate, is an appro- rado, South Carolina, Washington, Ohio, grandmother—Linda has tirelessly priate time to give an accounting of

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00026 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.023 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2949 my work across four decades rep- sponders need to be appropriately resenting Iowa in Congress. I take resenting Iowa in Congress. I take trained and equipped, able to respond pride in accomplishments that have pride in accomplishments that have to both local emergencies and to state- been national in scope—for instance, been national in scope—for instance, wide challenges such as, for instance, passing the Americans with Disabil- passing the Americans with Disabil- the methamphetamine epidemic. Since ities Act and spearheading successful ities Act and spearheading successful 2001, O’Brien County’s fire departments farm bills. But I take a very special farm bills. But I take a very special have received over $996,000 for fire- pride in projects that have made a big pride in projects that have made a big fighter safety and operations equip- difference in local communities across difference in local communities across ment. my State. my State. Disability Rights: Growing up, I Today, I would like to give an ac- Today, I would like to give an ac- loved and admired my brother Frank, counting of my work with leaders and counting of my work with leaders and who was deaf. But I was deeply dis- residents of Palo Alto County to build residents of O’Brien County to build a turbed by the discrimination and ob- a legacy of a stronger local economy, legacy of a stronger local economy, stacles he faced every day. That is why better schools and educational oppor- better schools and educational oppor- I have always been a passionate advo- tunities, and a healthier, safer commu- tunities, and a healthier, safer commu- cate for full equality for people with nity. nity. disabilities. As the primary author of Between 2001 and 2013, the creative Between 2001 and 2013, the creative the Americans with Disabilities Act, leadership in your community has leadership in your community has ADA, and the ADA Amendments Act, I worked with me to secure funding in worked with me to successfully acquire have had four guiding goals for our fel- Palo Alto County worth over $1 million financial assistance from programs I low citizens with disabilities: equal op- and successfully acquired financial as- have fought hard to support, which portunity, full participation, inde- sistance from programs I have fought have provided more than $9.4 million to pendent living and economic self-suffi- hard to support, which have provided the local economy. ciency. Nearly a quarter century since more than $116 million to the local Of course my favorite memory of passage of the ADA, I see remarkable economy. working together has to be our shared changes in communities everywhere I Of course my favorite memory of commitment to improving firefighter go in Iowa—not just in curb cuts or working together has to be working safety. closed captioned television, but in the with the community to support the Among the highlights: Iowa Lakes Community College. I am School grants: Every child in Iowa full participation of people with dis- especially pleased with the college’s deserves to be educated in a classroom abilities in our society and economy, work on sustainable energy. that is safe, accessible, and modern. folks who at long last have the opportunity to contribute their talents and Among the highlights: That is why, for the past decade and a Investing in Iowa’s economic devel- half, I have secured funding for the in- to be fully included. These changes have increased economic opportunities opment through targeted community novative Iowa Demonstration Con- projects: In Northwest Iowa, we have struction Grant Program—better for all citizens of O’Brien County, both those with and without disabilities. worked together to grow the economy known among educators in Iowa as by making targeted investments in im- Harkin grants for public schools con- And they make us proud to be a part of portant economic development projects struction and renovation. Across 15 a community and country that re- including improved roads and bridges, years, Harkin grants worth more than spects the worth and civil rights of all modernized sewer and water systems, $132 million have helped school dis- of our citizens. and better housing options for resi- tricts to fund a range of renovation and This is at least a partial accounting dents of Palo Alto County. In many repair efforts—everything from updat- of my work on behalf of Iowa, and spe- cases, I have secured Federal funding ing fire safety systems to building new cifically O’Brien County, during my that has leveraged local investments schools. In many cases, these Federal time in Congress. In every case, this and served as a catalyst for a whole dollars have served as the needed in- work has been about partnerships, co- ripple effect of positive, creative centive to leverage local public and operation, and empowering folks at the private dollars, so it often has a tre- State and local level, including in changes. For example, working with mendous multiplier effect within a O’Brien County, to fulfill their own mayors, city council members, and school district. Over the years, O’Brien dreams and initiatives. And, of course, local economic development officials in County has received $711,622 in Harkin this work is never complete. Even after Palo Alto County, I have fought for grants. Similarly, schools in O’Brien I retire from the Senate, I have no in- funding for Iowa Lakes Community County have received funds that I des- tention of retiring from the fight for a College projects worth over $3.7 mil- ignated for Iowa Star Schools for tech- better, fairer, richer Iowa. I will always lion, helping to create jobs and expand nology totaling $112,952. be profoundly grateful for the oppor- economic opportunities. Agricultural and rural development: tunity to serve the people of Iowa as School grants: Every child in Iowa Because I grew up in a small town in their Senator.∑ deserves to be educated in a classroom that is safe, accessible, and modern. rural Iowa, I have always been a loyal f friend and fierce advocate for family That is why, for the past decade and a PALO ALTO COUNTY, IOWA farmers and rural communities. I have half, I have secured funding for the in- been a member of the House or Senate ∑ Mr. HARKIN. Mr. President, the novative Iowa Demonstration Con- Agriculture Committee for 40 years— strength of my State of Iowa lies in its struction Grant Program—better including more than 10 years as chair- vibrant local communities, where citi- known among educators in Iowa as man of the Senate Agriculture Com- zens come together to foster economic Harkin grants for public schools con- mittee. Across the decades, I have development, make smart investments struction and renovation. Across 15 championed farm policies for Iowans to expand opportunity, and take the years, Harkin grants worth more than that include effective farm income pro- initiative to improve the health and $132 million have helped school dis- tection and commodity programs; well-being of residents. Over the dec- tricts to fund a range of renovation and strong, progressive conservation assist- ades, I have witnessed the growth and repair efforts—everything from updat- ance for agricultural producers; renew- revitalization of so many communities ing fire safety systems to building new able energy opportunities; and robust across my State. And it has been deep- schools. In many cases, these Federal economic development in our rural ly gratifying to see how my work in dollars have served as the needed in- communities. Since 1991, through var- Congress has supported these local ef- centive to leverage local public and ious programs authorized through the forts. private dollars, so it often has a tre- farm bill, O’Brien County has received I have always believed in account- mendous multiplier effect within a more than $3.7 million from a variety ability for public officials, and this, my school district. Over the years, Palo of farm bill programs. final year in the Senate, is an appro- Alto County has received $484,540 in Keeping Iowa communities safe: I priate time to give an accounting of Harkin grants. Similarly, schools in also firmly believe that our first re- my work across four decades rep- Palo Alto County have received funds

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00027 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.020 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2950 CONGRESSIONAL RECORD — SENATE May 13, 2014 that I designated for Iowa Star Schools better, fairer, richer Iowa. I will always private dollars, so it often has a tre- for technology totaling $149,500. be profoundly grateful for the oppor- mendous multiplier effect within a Agricultural and rural development: tunity to serve the people of Iowa as school district. Over the years, Poca- Because I grew up in a small town in their Senator.∑ hontas County has received $225,000 in rural Iowa, I have always been a loyal f Harkin grants. friend and fierce advocate for family Agricultural and rural development: farmers and rural communities. I have POCAHONTAS COUNTY, IOWA Because I grew up in a small town in been a member of the House or Senate ∑ Mr. HARKIN. Mr. President, the rural Iowa, I have always been a loyal Agriculture Committee for 40 years— strength of my State of Iowa lies in its friend and fierce advocate for family including more than 10 years as chair- vibrant local communities, where citi- farmers and rural communities. I have man of the Senate Agriculture Com- zens come together to foster economic been a member of the House or Senate mittee. Across the decades, I have development, make smart investments Agriculture Committee for 40 years— championed farm policies for Iowans to expand opportunity, and take the including more than 10 years as chair- that include effective farm income pro- initiative to improve the health and man of the Senate Agriculture Com- tection and commodity programs; well-being of residents. Over the dec- mittee. Across the decades, I have strong, progressive conservation assist- ades, I have witnessed the growth and championed farm policies for Iowans ance for agricultural producers; renew- revitalization of so many communities that include effective farm income pro- able energy opportunities; and robust across my State. And it has been deep- tection and commodity programs; economic development in our rural ly gratifying to see how my work in strong, progressive conservation assist- communities. Since 1991, through var- Congress has supported these local ef- ance for agricultural producers; renew- ious programs authorized through the forts. able energy opportunities; and robust farm bill, Palo Alto County has re- I have always believed in account- economic development in our rural ceived more than $5.7 million from a ability for public officials, and this, my communities. Since 1991, through var- variety of farm bill programs. final year in the Senate, is an appro- ious programs authorized through the Keeping Iowa communities safe: I priate time to give an accounting of farm bill, Pocahontas County has re- also firmly believe that our first re- my work across four decades rep- ceived more than $3.4 million from a sponders need to be appropriately resenting Iowa in Congress. I take variety of farm bill programs. trained and equipped, able to respond pride in accomplishments that have Keeping Iowa communities safe: I to both local emergencies and to state- been national in scope—for instance, also firmly believe that our first re- wide challenges such as, for instance, passing the Americans with Disabil- sponders need to be appropriately the methamphetamine epidemic. Since ities Act and spearheading successful trained and equipped, able to respond 2001, Palo Alto County’s fire depart- farm bills. But I take a very special to both local emergencies and to statements have received over $585,120 for pride in projects that have made a big wide challenges such as, for instance, firefighter safety and operations equip- difference in local communities across the methamphetamine epidemic. Since ment. my State. 2001, Pocahontas County’s fire depart- Disability Rights: Growing up, I Today, I would like to give an ac- ments have received over $390,245 for loved and admired my brother Frank, counting of my work with leaders and firefighter safety and operations equip- who was deaf. But I was deeply dis- residents of Pocahontas County to ment. turbed by the discrimination and ob- build a legacy of a stronger local econ- Disability Rights: Growing up, I stacles he faced every day. That is why omy, better schools and educational loved and admired my brother Frank, I have always been a passionate advo- opportunities, and a healthier, safer who was deaf. But I was deeply dis- cate for full equality for people with community. turbed by the discrimination and ob- disabilities. As the primary author of Between 2001 and 2013, the creative stacles he faced every day. That is why the Americans with Disabilities Act, leadership in your community has I have always been a passionate advo- ADA, and the ADA Amendments Act, I worked with me to secure funding in cate for full equality for people with have had four guiding goals for our fel- Pocahontas County worth over $225,000 disabilities. As the primary author of low citizens with disabilities: equal op- and successfully acquired financial as- the Americans with Disabilities Act, portunity, full participation, inde- sistance from programs I have fought ADA, and the ADA Amendments Act, I pendent living and economic self-suffi- hard to support, which have provided have had four guiding goals for our fel- ciency. Nearly a quarter century since more than $5.4 million to the local low citizens with disabilities: equal op- passage of the ADA, I see remarkable economy. portunity, full participation, inde- changes in communities everywhere I Of course my favorite memory of pendent living and economic self-suffi- go in Iowa—not just in curb cuts or working together has to be their tre- ciency. Nearly a quarter century since closed captioned television, but in the mendous use of farm bill funds that I passage of the ADA, I see remarkable full participation of people with dis- authorized for a variety of local changes in communities everywhere I abilities in our society and economy, projects, including construction of a go in Iowa—not just in curb cuts or folks who at long last have the oppor- daycare, fire department improve- closed captioned television, but in the tunity to contribute their talents and ments, sewer improvements, court- full participation of people with dis- to be fully included. These changes house improvements, and conservation. abilities in our society and economy, have increased economic opportunities Among the highlights: folks who at long last have the oppor- for all citizens of Palo Alto County, School grants: Every child in Iowa tunity to contribute their talents and both those with and without disabil- deserves to be educated in a classroom to be fully included. These changes ities. And they make us proud to be a that is safe, accessible, and modern. have increased economic opportunities part of a community and country that That is why, for the past decade and a for all citizens of Pocahontas County, respects the worth and civil rights of half, I have secured funding for the in- both those with and without disabil- all of our citizens. novative Iowa Demonstration Con- ities. And they make us proud to be a This is at least a partial accounting struction Grant Program—better part of a community and country that of my work on behalf of Iowa, and spe- known among educators in Iowa as respects the worth and civil rights of cifically Palo Alto County, during my Harkin grants for public schools con- all of our citizens. time in Congress. In every case, this struction and renovation. Across 15 This is at least a partial accounting work has been about partnerships, co- years, Harkin grants worth more than of my work on behalf of Iowa, and spe- operation, and empowering folks at the $132 million have helped school dis- cifically Pocahontas County, during State and local level, including in Palo tricts to fund a range of renovation and my time in Congress. In every case, Alto County, to fulfill their own repair efforts—everything from updat- this work has been about partnerships, dreams and initiatives. And, of course, ing fire safety systems to building new cooperation, and empowering folks at this work is never complete. Even after schools. In many cases, these Federal the State and local level, including in I retire from the Senate, I have no in- dollars have served as the needed in- Pocahontas County, to fulfill their own tention of retiring from the fight for a centive to leverage local public and dreams and initiatives. And, of course,

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00028 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.021 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2951 this work is never complete. Even after as an iconic example of the opportuni- portunities. Companies like Anglers I retire from the Senate, I have no in- ties young people can seize in science Habitat recognize this beauty and pro- tention of retiring from the fight for a and technology. Leland’s hard work, vide a way for countless others to better, fairer, richer Iowa. I will always achievements and inspiring life story enjoy a pastime to which we Idahoans be profoundly grateful for the oppor- will undoubtedly leave a lasting im- are already so accustomed. As we cele- tunity to serve the people of Iowa as pact on our Nation. brate National Small Business Week, I their Senator.∑ On behalf of the Senate and the peo- want to congratulate Mr. JOHNSON and f ple of Virginia, I thank Leland for his the team at Anglers Habitat on their invaluable service to NASA and the two decades of achievement and wish TRIBUTE TO LELAND DEVON Nation. Although he may be leaving them continued success in the future.∑ MELVIN NASA, he will continue to educate and f ∑ Mr. KAINE. Mr. President, I want to inspire long after his work is done. I 47TH STREET BUSINESS pay tribute to a distinguished Vir- wish him the best of luck in the IMPROVEMENT DISTRICT ginian, Leland Devon Melvin, who re- months and years ahead.∑ ∑ tired as Associate Administrator for f Mr. SCHUMER. Mr. President, I Education of NASA on February 28, would like to take a moment to recog- 2014 after 24 years of service to our Na- RECOGNIZING ANGLERS HABITAT nize New York City’s 47th Street Busi- tion. ∑ Mr. RISCH. Mr. President, my home ness Improvement District, 47th Street Leland’s career began on a different State of Idaho is blessed with abun- BID. The 47th Street BID is a not-for- path, on the football field at the Uni- dance of natural beauty. Idaho natives profit organization formed in 1997 by versity of Richmond. Leland was a phe- and visitors from all over the world the merchants and landlords of the Di- nomenal wide receiver for the Spiders enjoy the beauty, the peace, and the amond District, one of New York City’s from 1982–1985 and still leads Rich- excitement of the lakes, ponds, rivers, best known and most vibrant economic mond’s career lists with 198 receptions and streams that cover over 800 square areas. The 47th Street BID has been in- for 2,669 yards. He scored the fourth- miles of my State. With summer fast strumental in establishing the Dia- most touchdowns in Richmond history, approaching, the minds of many Ida- mond District as a central hub for the 16, and was inducted into the univer- hoans are turning to a pastime thou- world’s diamond and jewelry industries sity’s Athletics Hall of Fame in 1996– sands of years old: fishing. When an- and has worked to cement its place as 1997. Leland was drafted to play in the glers want to get serious about snag- a powerhouse component of New York’s NFL by the Detroit Lions in 1986. He ging a steelhead, they turn to the pro- economy. also trained with the Dallas Cowboys fessionals. With that in mind, it gives The Diamond District, which consists and the Toronto Argonauts. me great pleasure to recognize Anglers of one block in midtown Manhattan— Hindered by injuries, Leland was un- Habitat, located in Caldwell, ID. located on West 47th Street between able to continue pursuing athletics and Owned by Wayne Johnson, Anglers Fifth Avenue and Sixth Avenue—is switched gears by earning his master of Habitat has been selling a wide variety home to a significant portion of New science degree in materials science en- of fishing and outdoors gear since 1994. York’s diamond manufacturers, whole- gineering from the University of Vir- Mr. JOHNSON and his employees are salers, and retailers and serves as the ginia. Leland started his career at careful to only stock the best, most re- home base for two industries that hold NASA in 1989 as an aerospace research liable fishing tools. From rods and a great deal of importance for New engineer at NASA Langley Research reels to dog beds, they offer hundreds York: the diamond industry, including Center in Hampton. He entered NASA’s of items from dozens of product lines. both rough and wholesale diamonds, astronaut corps in 1998 and served on The selection is so good, many of their and the finished-jewelry industry. board the space shuttle Atlantis on two customers hail from outside the United These two industries are extremely im- missions to the International Space States. Trust me, the folks at Anglers portant to New York’s tourism sector Station in 2008 and 2009. Leland is one Habitat know what they are doing. At and are responsible for employing of only 14 African Americans to travel 5,760 square feet, theirs is the largest thousands of New Yorkers in highly- to space. fly fishing store in the region. skilled jobs. New York City’s diamond Leland will finish his tenure at Anglers Habitat goes the extra mile industry is also home to high-quality NASA as Associate Administrator for to make sure that customers find what jewelry manufacturing, and aspiring Education, a position he was appointed they need. Their products are available artists come from all over the world to to in 2010. In this role, Leland has led for purchase in person at their flagship be trained in New York in the art of NASA’s efforts to teach young Ameri- location, on the official company Web creating this much sought-after jew- cans the importance of science, tech- site or through their eBay site. Anglers elry. The diamond and jewelry sector nology, engineering and mathematics, Habitat also offers a trade-in program also supports a large number of high- or STEM, with a particular passion for where customers can bring in used profile, critical New York industries as underserved communities. Leland also equipment that still in working condi- well, including fashion, entertainment, serves on the White House National tion in exchange for a discount on and hospitality. Science and Technology Council’s newer items. Not only does this create It is estimated that over half of the Committee on STEM, which coordi- a good deal for the customer, but it diamonds that come to the United nates and oversees the STEM edu- also reduces waste and recycles still States enter through New York, and cation activities and programs within useable equipment. the Diamond District is known all over the Federal government. On the global Good service is also integral to the the world as the international center level, Leland serves as our Nation’s success of Anglers Habitat. Expanding for the diamond and jewelry trade. The representative to the International customer knowledge is something they Diamond District is also home to two Space Education Board, which develops take seriously. Through their YouTube foreign-trade zones—the International and coordinates worldwide efforts to channel, the company promotes prod- Gem Tower at 50 W. 47th Street and the educate students on space, science and ucts and provides product reviews so World Diamond Tower at 580 Fifth Ave- technology. that consumers may make an informed nue, which also houses the 47th Street I commend Leland for his commit- decision while shopping for equipment. BID headquarters. People flock from ment to science and education, as well They also offer free Saturday clinics on all over the world to buy and sell dia- as public service. At a time when how to build a custom rod. High-end monds and other gems in these free STEM education is becoming a priority equipment can cost hundreds of dol- trade zones. The 47th Street BID has for the United States, Leland’s work lars, and it is important to know how also been instrumental in enhancing has been beneficial to developing the to best take advantage of modern fish- the economic development activities of skilled workforce necessary to drive ing technology. the Diamond District and making the our Nation’s world-class innovations. My home State of Idaho is blessed to area safer and more beautiful for mer- Moreover, as an athlete who found a be home to so much natural splendor chants and consumers who work and second passion at NASA, Leland serves and abundant outdoor recreational op- shop there. The 47th Street BID also

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00029 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.022 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2952 CONGRESSIONAL RECORD — SENATE May 13, 2014 installed flowers, holiday decorations, bia, transmitting, pursuant to law, a report tural Bioterrorism Protection Act of 2002; and banners in the Diamond District. on D.C. Act 20–321, ‘‘Tobacco Product Manu- Biennial Review and Republication of the It also recently undertook an initiative facturer Reserve Fund Temporary Amend- Select Agent and Toxin List; Amendments to to keep the district clean—an initia- ment Act of 2014’’; to the Committee on the Select Agent and Toxin Regulations; Homeland Security and Governmental Af- Technical Amendment’’ (Docket No. APHIS– tive which is now one of the highest- fairs. 2009–0070) received in the Office of the Presi- rated sanitation programs in all of New EC–5707. A communication from the Chair- dent of the Senate on May 12, 2014; to the York City. Additionally, the 47th man of the Council of the District of Colum- Committee on Agriculture, Nutrition, and Street BID developed and operates the bia, transmitting, pursuant to law, a report Forestry. Diamond District’s website, which has on D.C. Act 20–320, ‘‘Kelsey Gardens Redevel- EC–5715. A communication from the Sec- become a key resource for shoppers and opment Temporary Act of 2014’’; to the Com- retary of the Senate, transmitting, pursuant merchants alike, who rely on the site mittee on Homeland Security and Govern- to law, the report of the receipts and expend- mental Affairs. itures of the Senate for the period from Oc- for referrals. EC–5708. A communication from the Asso- New York’s Diamond District is an tober 1, 2013 through March 31, 2014, received ciate General Counsel for General Law, De- in the Office of the President of the Senate incredible example of how an industry partment of Homeland Security, transmit- on May 13, 2014; ordered to lie on the table. can continuously grow and thrive in a ting, pursuant to law, a report relative to a EC–5716. A communication from the Under competitive economic climate, and the vacancy in the position of Under Secretary Secretary of Defense (Acquisition, Tech- 47th Street BID has played a large role for Intelligence and Analysis, Department of nology and Logistics), transmitting, pursu- in helping to make the Diamond Dis- Homeland Security, received during adjourn- ant to law, a report entitled ‘‘Report to Con- trict—and the people who work there— ment of the Senate in the Office of the Presi- gress on Department of Defense Fiscal Year a tremendous success. By promoting dent of the Senate on May 9, 2014; to the 2013 Purchases from Foreign Entities’’; to the Diamond District, facilitating Committee on Homeland Security and Gov- the Committee on Armed Services. ernmental Affairs. EC–5717. A communication from the Assist- trade, and keeping the district clean EC–5709. A communication from the Asso- ant Secretary of Defense (Legislative Af- and safe for customers, merchants, and ciate Administrator, Agricultural Marketing fairs), transmitting legislative proposals and traders alike, the 47th Street BID has Service, Department of Agriculture, trans- accompanying reports relative to the Na- ensured that this critical New York in- mitting, pursuant to law, the report of a rule tional Defense Authorization Act for Fiscal dustry remains a power house within entitled ‘‘Milk in the Appalachian, Florida, Year 2015; to the Committee on Armed Serv- New York, a major economic engine for and Southeast Marketing Areas; Order ices. the city and State, and an inter- Amending the Orders’’ (Docket No. AMS– EC–5718. A communication from the Sec- national hub for this global industry.∑ DA–07–0059; AO–388–A22, AO–356–A43, and AO– retary of Defense, transmitting a report on 366–A51; DA–07–03) received during adjourn- the approved retirement of Lieutenant Gen- f ment of the Senate in the Office of the Presi- eral William L. Conant, United States Ma- EXECUTIVE AND OTHER dent of the Senate on May 9, 2014; to the rine Corps, and his advancement to the grade COMMUNICATIONS Committee on Agriculture, Nutrition, and of lieutenant general on the retired list; to Forestry. the Committee on Armed Services. The following communications were EC–5710. A communication from the Asso- EC–5719. A communication from the Chair- laid before the Senate, together with ciate Administrator of the Fruit and Vege- man and President of the Export-Import accompanying papers, reports, and doc- table Programs, Agricultural Marketing Bank, transmitting, pursuant to law, a re- uments, and were referred as indicated: Service, Department of Agriculture, trans- port relative to transactions involving U.S. mitting, pursuant to law, the report of a rule exports to Chile; to the Committee on Bank- EC–5700. A communication from the Chair- ing, Housing, and Urban Affairs. man of the Council of the District of Colum- entitled ‘‘Kiwifruit Grown in California; De- EC–5720. A communication from the Assist- bia, transmitting, pursuant to law, a report creased Assessment Rate’’ (Docket No. AMS– ant General Counsel for Legislation, Regula- on D.C. Act 20–309, ‘‘Skyland Town Center FV–13–0071; FV13–920–2 FIR) received during tion and Energy Efficiency, Department of Omnibus Act of 2014’’; to the Committee on adjournment of the Senate in the Office of Energy, transmitting, pursuant to law, the Homeland Security and Governmental Af- the President of the Senate on May 9, 2014; to report of a rule entitled ‘‘Amendments and fairs. the Committee on Agriculture, Nutrition, EC–5701. A communication from the Chair- and Forestry. Correction to Petitions for Waiver and In- man of the Council of the District of Colum- EC–5711. A communication from the Asso- terim Waiver for Consumer Products and bia, transmitting, pursuant to law, a report ciate Administrator, Agricultural Marketing Commercial and Industrial Equipment’’ on D.C. Act 20–319, ‘‘Comprehensive Planning Service, Department of Agriculture, trans- (RIN1904–AC70) received in the Office of the and Utilization of School Facilities Amend- mitting, pursuant to law, the report of a rule President of the Senate on May 12, 2014; to ment Act of 2014’’; to the Committee on entitled ‘‘Milk in the Appalachian and the Committee on Energy and Natural Re- Homeland Security and Governmental Af- Southeast Marketing Areas; Order Amending sources. fairs. the Orders’’ (Docket No. AMS–DA–09–0001; EC–5721. A communication from the Direc- EC–5702. A communication from the Chair- AO–388–A17 and AO–355–A46; DA–05–06–A) re- tor of the Regulatory Management Division, man of the Council of the District of Colum- ceived during adjournment of the Senate in Environmental Protection Agency, transmit- bia, transmitting, pursuant to law, a report the Office of the President of the Senate on ting, pursuant to law, the report of a rule en- on D.C. Act 20–310, ‘‘Driver’s Safety Clari- May 9, 2014; to the Committee on Agri- titled ‘‘Revision to the Washington State fication Temporary Amendment Act of 2014’’; culture, Nutrition, and Forestry. Implementation Plan; Update to the Solid to the Committee on Homeland Security and EC–5712. A communication from the Asso- Fuel Burning Devices Regulations’’ (FRL No. Governmental Affairs. ciate Administrator, Agricultural Marketing 9910–54–Region 10) received in the Office of EC–5703. A communication from the Chair- Service, Department of Agriculture, trans- the President of the Senate on May 8, 2014; to man of the Council of the District of Colum- mitting, pursuant to law, the report of a rule the Committee on Environment and Public bia, transmitting, pursuant to law, a report entitled ‘‘Soybean Promotion, Research, and Works. on D.C. Act 20–311, ‘‘Transportation Infra- Consumer Information Program; Amend- EC–5722. A communication from the Direc- structure Mitigation Clarification Tem- ment of Procedures and Notification of Re- tor of the Regulatory Management Division, porary Amendment Act of 2014’’; to the Com- quest for Referendum’’ (Docket No. AMS– Environmental Protection Agency, transmit- mittee on Homeland Security and Govern- LPS–13–0066) received during adjournment of ting, pursuant to law, the report of a rule en- mental Affairs. the Senate in the Office of the President of titled ‘‘Approval and Promulgation of Imple- EC–5704. A communication from the Chair- the Senate on May 9, 2014; to the Committee mentation Plans and Designation of Areas man of the Council of the District of Colum- on Agriculture, Nutrition, and Forestry. for Air Quality Planning Purposes; Georgia; bia, transmitting, pursuant to law, a report EC–5713. A communication from the Direc- Redesignation of the Rome, Georgia, 1997 An- on D.C. Act 20–312, ‘‘Department of Parks tor of the Regulatory Management Division, nual Fine Particulate Matter Nonattainment and Recreation Fee-based Use Permit Au- Environmental Protection Agency, transmit- Area to Attainment’’ (FRL No. 9910–65–Re- thority Clarification Temporary Amendment ting, pursuant to law, the report of a rule en- gion 4) received in the Office of the President Act of 2014’’; to the Committee on Homeland titled ‘‘Mancozeb, Maneb, Metiram, and of the Senate on May 8, 2014; to the Com- Security and Governmental Affairs. Thiram; Tolerance Actions’’ (FRL No. 9909– mittee on Environment and Public Works. EC–5705. A communication from the Chair- 80–OCSPP) received in the Office of the EC–5723. A communication from the Direc- man of the Council of the District of Colum- President of the Senate on May 8, 2014; to the tor of the Regulatory Management Division, bia, transmitting, pursuant to law, a report Committee on Agriculture, Nutrition, and Environmental Protection Agency, transmit- on D.C. Act 20–308, ‘‘Condominium Amend- Forestry. ting, pursuant to law, the report of a rule en- ment Act of 2014’’; to the Committee on EC–5714. A communication from the Con- titled ‘‘National Priorities List, Final Rule Homeland Security and Governmental Af- gressional Review Coordinator, Animal and No. 58’’ (FRL No. 9910–72–OSWER) received in fairs. Plant Health Inspection Service, Department the Office of the President of the Senate on EC–5706. A communication from the Chair- of Agriculture, transmitting, pursuant to May 8, 2014; to the Committee on Environ- man of the Council of the District of Colum- law, the report of a rule entitled ‘‘Agricul- ment and Public Works.

VerDate Mar 15 2010 02:55 May 14, 2014 Jkt 039060 PO 00000 Frm 00030 Fmt 4624 Sfmt 0634 E:\CR\FM\G13MY6.040 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2953 EC–5724. A communication from the Direc- S. 2324. A bill to amend the Atomic Energy S. Res. 443. A resolution recognizing the tor of the Regulatory Management Division, Act of 1954 to prohibit certain waivers and goals of National Travel and Tourism Week Environmental Protection Agency, transmit- exemptions from emergency preparedness and honoring the valuable contributions of ting, pursuant to law, the report of a rule en- and response and security regulations; to the travel and tourism to the United States; con- titled ‘‘Approval and Promulgation of Imple- Committee on Environment and Public sidered and agreed to. mentation Plans and Designation of Areas Works. By Mr. ALEXANDER (for himself, Mr. for Air Quality Planning Purposes; Georgia; By Mr. MARKEY (for himself, Mrs. CORKER, Mr. REID, Mr. MCCONNELL, Redesignation of the Macon, Georgia, 1997 BOXER, and Mr. SANDERS): Ms. AYOTTE, Ms. BALDWIN, Mr. BAR- Annual Fine Particulate Matter Nonattain- S. 2325. A bill to amend the Nuclear Waste RASSO, Mr. BEGICH, Mr. BENNET, Mr. ment Area to Attainment’’ (FRL No. 9910–64– Policy Act of 1982 to provide for the expan- BLUMENTHAL, Mr. BLUNT, Mr. BOOK- Region 4) received in the Office of the Presi- sion of emergency planning zones and the de- ER, Mr. BOOZMAN, Mrs. BOXER, Mr. dent of the Senate on May 8, 2014; to the velopment of plans for dry cask storage of BROWN, Mr. BURR, Ms. CANTWELL, Mr. Committee on Environment and Public spent nuclear fuel, and for other purposes; to CARDIN, Mr. CARPER, Mr. CASEY, Mr. Works. the Committee on Environment and Public CHAMBLISS, Mr. COATS, Mr. COBURN, EC–5725. A communication from the Direc- Works. Mr. COCHRAN, Ms. COLLINS, Mr. tor of the Regulatory Management Division, By Mr. SANDERS (for himself, Mrs. COONS, Mr. CORNYN, Mr. CRAPO, Mr. Environmental Protection Agency, transmit- BOXER, and Mr. MARKEY): CRUZ, Mr. DONNELLY, Mr. DURBIN, Mr. ting, pursuant to law, the report of a rule en- S. 2326. A bill to amend the Atomic Energy ENZI, Mrs. FEINSTEIN, Mrs. FISCHER, titled ‘‘Approval and Promulgation of Air Act of 1954 to provide for consultation with Mr. FLAKE, Mr. FRANKEN, Mrs. GILLI- Quality Implementation Plans; Pennsyl- State and local governments, the consider- BRAND, Mr. GRAHAM, Mr. GRASSLEY, vania; Update of the Motor Vehicle Emis- ation of State and local concerns, and the Mrs. HAGAN, Mr. HARKIN, Mr. HATCH, sions Budgets for the Allentown-Bethlehem- approval of post-shutdown decommissioning Mr. HEINRICH, Ms. HEITKAMP, Mr. Easton 1997 8-Hour Ozone National Ambient activities reports by the Nuclear Regulatory HELLER, Ms. HIRONO, Mr. HOEVEN, Mr. Air Quality Standard Maintenance Area’’ Commission; to the Committee on Environ- INHOFE, Mr. ISAKSON, Mr. JOHANNS, (FRL No. 9910–48–Region 3) received in the ment and Public Works. Mr. JOHNSON of Wisconsin, Mr. JOHN- Office of the President of the Senate on May By Mr. WALSH: SON of South Dakota, Mr. KAINE, Mr. 8, 2014; to the Committee on Environment S. 2327. A bill to make continuing appro- KING, Mr. KIRK, Ms. KLOBUCHAR, Ms. and Public Works. priations for certain programs that benefit LANDRIEU, Mr. LEAHY, Mr. LEE, Mr. EC–5726. A communication from the Chief sportsmen in the event of a lapse in appro- LEVIN, Mr. MANCHIN, Mr. MARKEY, of the Publications and Regulations Branch, priations; to the Committee on Appropria- Mr. MCCAIN, Mrs. MCCASKILL, Mr. Internal Revenue Service, Department of the tions. MENENDEZ, Mr. MERKLEY, Ms. MIKUL- Treasury, transmitting, pursuant to law, the By Mr. TOOMEY (for himself and Mr. SKI, Mr. MORAN, Ms. MURKOWSKI, Mr. report of a rule entitled ‘‘Information Re- WARNER): MURPHY, Mrs. MURRAY, Mr. NELSON, porting for Affordable Insurance Exchanges’’ S. 2328. A bill to amend the Fair Debt Col- Mr. PAUL, Mr. PORTMAN, Mr. PRYOR, ((RIN1545–BL42) (TD 9663)) received during lection Practices Act to preclude law firms Mr. REED, Mr. RISCH, Mr. ROBERTS, adjournment of the Senate in the Office of and licensed attorneys from the definition of Mr. ROCKEFELLER, Mr. RUBIO, Mr. the President of the Senate on May 9, 2014; to a debt collector when taking certain actions, SANDERS, Mr. SCHATZ, Mr. SCHUMER, the Committee on Finance. and for other purposes; to the Committee on Mr. SCOTT, Mr. SESSIONS, Mrs. SHA- EC–5727. A communication from the Chief Banking, Housing, and Urban Affairs. HEEN, Mr. SHELBY, Ms. STABENOW, of the Publications and Regulations Branch, By Mrs. SHAHEEN (for herself, Mr. Mr. TESTER, Mr. THUNE, Mr. TOOMEY, Internal Revenue Service, Department of the RUBIO, Mr. CASEY, Ms. AYOTTE, Mr. Mr. UDALL of Colorado, Mr. UDALL of Treasury, transmitting, pursuant to law, the CARDIN, Mr. RISCH, Mr. MARKEY, Mr. New Mexico, Mr. VITTER, Mr. WALSH, report of a rule entitled ‘‘Section 67 Limita- CORNYN, Mrs. GILLIBRAND, and Mr. Mr. WARNER, Ms. WARREN, Mr. tions on Estates or Trusts’’ ((RIN1545–BF80) GRAHAM): WHITEHOUSE, Mr. WICKER, and Mr. (TD 9664)) received during adjournment of S. 2329. A bill to prevent Hezbollah from WYDEN): the Senate in the Office of the President of gaining access to international financial and S. Res. 444. A resolution relative to the the Senate on May 9, 2014; to the Committee other institutions, and for other purposes; to death of Harlan Mathews, former United on Finance. the Committee on Banking, Housing, and States Senator for the State of Tennessee; EC–5728. A communication from the Dep- Urban Affairs. considered and agreed to. uty Director, Centers for Medicare and Med- By Mr. CHAMBLISS: icaid Services, Department of Health and S. 2330. A bill to amend the Commodity Ex- f Human Services, transmitting, pursuant to change Act to improve futures and swaps ADDITIONAL COSPONSORS law, the report of a rule entitled ‘‘Medicare trading, and for other purposes; to the Com- and Medicaid Programs; Regulatory Provi- mittee on Agriculture, Nutrition, and For- S. 325 sions to Promote Program Efficiency, Trans- estry. At the request of Mr. TESTER, the parency, and Burden Reduction; Part II’’ By Mrs. HAGAN: name of the Senator from California ((RIN0938–AR49) (CMS–3267–F)) received in S. 2331. A bill to establish the Historically (Mrs. BOXER) was added as a cosponsor the Office of the President of the Senate on Black Colleges and Universities Innovation of S. 325, a bill to amend title 38, May 8, 2014; to the Committee on Finance. Fund; to the Committee on Health, Edu- United States Code, to increase the EC–5729. A communication from the Assist- cation, Labor, and Pensions. maximum age for children eligible for ant General Counsel, General Law, Ethics, f and Regulation, Department of the Treasury, medical care under the CHAMPVA pro- transmitting, pursuant to law, two (2) re- SUBMISSION OF CONCURRENT AND gram, and for other purposes. ports relative to vacancies in the Depart- SENATE RESOLUTIONS S. 357 ment of the Treasury, received during ad- The following concurrent resolutions At the request of Mr. CARDIN, the journment of the Senate in the Office of the names of the Senator from Missouri President of the Senate on May 9, 2014; to the and Senate resolutions were read, and (Mrs. MCCASKILL) and the Senator from Committee on Finance. referred (or acted upon), as indicated: Alaska (Mr. BEGICH) were added as co- f By Ms. LANDRIEU (for herself, Mr. GRASSLEY, Mr. KAINE, Mr. CRAPO, Ms. sponsors of S. 357, a bill to encourage, INTRODUCTION OF BILLS AND HEITKAMP, Mr. INHOFE, Mr. LEVIN, enhance, and integrate Blue Alert JOINT RESOLUTIONS Mr. JOHANNS, Ms. KLOBUCHAR, Mr. plans throughout the United States in The following bills and joint resolu- COCHRAN, Mr. CASEY, Mr. HOEVEN, order to disseminate information when tions were introduced, read the first Mrs. FEINSTEIN, Mr. BLUNT, Mr. a law enforcement officer is seriously WYDEN, and Mrs. HAGAN): injured or killed in the line of duty. and second times by unanimous con- S. Res. 442. A resolution recognizing Na- sent, and referred as indicated: tional Foster Care Month as an opportunity S. 398 By Mr. BROWN: to raise awareness about the challenges of At the request of Ms. COLLINS, the S. 2323. A bill to amend chapter 21 of title children in the foster care system, and en- name of the Senator from Maryland 5, United States Code, to provide that fa- couraging Congress to implement policy to (Mr. CARDIN) was added as a cosponsor thers of certain permanently disabled or de- improve the lives of children in the foster of S. 398, a bill to establish the Com- ceased veterans shall be included with moth- care system; to the Committee on Health, mission to Study the Potential Cre- ers of such veterans as preference eligibles Education, Labor, and Pensions. ation of a National Women’s History for treatment in the civil service; to the By Mr. BEGICH (for himself, Mr. KIRK, Museum, and for other purposes. Committee on Homeland Security and Gov- Mr. SCHATZ, Mr. SCOTT, Mr. WARNER, ernmental Affairs. Ms. HIRONO, Mr. REID, Ms. KLO- S. 772 By Mrs. BOXER (for herself, Mr. SAND- BUCHAR, Mrs. SHAHEEN, and Mr. At the request of Mr. NELSON, the ERS, and Mr. MARKEY): HELLER): name of the Senator from Hawaii (Ms.

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(Mr. COCHRAN) was added as a cospon- S. 2284 772, a bill to amend the Federal Food, sor of S. 1862, a bill to grant the Con- At the request of Mrs. GILLIBRAND, Drug, and Cosmetic Act to clarify the gressional Gold Medal, collectively, to the name of the Senator from New Jer- Food and Drug Administration’s juris- the Monuments Men, in recognition of sey (Mr. BOOKER) was added as a co- diction over certain tobacco products, their heroic role in the preservation, sponsor of S. 2284, a bill to require the and to protect jobs and small busi- protection, and restitution of monu- Secretary of Transportation to estab- nesses involved in the sale, manufac- ments, works of art, and artifacts of lish new standards for automobile turing and distribution of traditional cultural importance during and fol- hoods and bumpers to reduce pedes- and premium cigars. lowing World War II. trian injuries, and for other purposes. S. 1033 S. 2004 S. 2285 At the request of Mr. HARKIN, the At the request of Mr. BEGICH, the At the request of Mrs. SHAHEEN, the name of the Senator from Ohio (Mr. name of the Senator from New York name of the Senator from Montana BROWN) was added as a cosponsor of S. (Mrs. GILLIBRAND) was added as a co- (Mr. TESTER) was added as a cosponsor 1033, a bill to authorize a grant pro- sponsor of S. 2004, a bill to ensure the of S. 2285, a bill to help small busi- gram to promote physical education, safety of all users of the transportation nesses access capital and create jobs by activity, and fitness and nutrition, and system, including pedestrians, reauthorizing the successful State to ensure healthy students, and for bicyclists, transit users, children, older Small Business Credit Initiative. other purposes. individuals, and individuals with dis- S. 2295 S. 1116 abilities, as they travel on and across At the request of Mr. LEAHY, the At the request of Mr. SCHUMER, the federally funded streets and highways. names of the Senator from Pennsyl- name of the Senator from Oregon (Mr. S. 2013 vania (Mr. CASEY), the Senator from MERKLEY) was added as a cosponsor of At the request of Mr. MCCONNELL, his Wyoming (Mr. ENZI), the Senator from S. 1116, a bill to amend the Internal name was added as a cosponsor of S. West Virginia (Mr. ROCKEFELLER) and Revenue Code of 1986 to equalize the 2013, a bill to amend title 38, United the Senator from New York (Mrs. exclusion from gross income of parking States Code, to provide for the removal GILLIBRAND) were added as cosponsors and transportation fringe benefits and of Senior Executive Service employees of S. 2295, a bill to establish the Na- to provide for a common cost-of-living of the Department of Veterans Affairs tional Commission on the Future of adjustment, and for other purposes. for performance, and for other pur- the Army, and for other purposes. S. 1174 poses. S. 2305 At the request of Mr. BLUMENTHAL, S. 2094 At the request of Mrs. MURRAY, the the name of the Senator from Mis- name of the Senator from Hawaii (Mr. sissippi (Mr. COCHRAN) was added as a At the request of Mr. BEGICH, the names of the Senator from Georgia SCHATZ) was added as a cosponsor of S. cosponsor of S. 1174, a bill to award a 2305, a bill to amend the method by Congressional Gold Medal to the 65th (Mr. ISAKSON) and the Senator from Virginia (Mr. WARNER) were added as which the Social Security Administra- Infantry Regiment, known as the tion determines the validity of mar- Borinqueneers. cosponsors of S. 2094, a bill to provide for the establishment of nationally riages under title II of the Social Secu- S. 1311 uniform and environmentally sound rity Act. At the request of Mr. BARRASSO, the S. 2307 name of the Senator from Maine (Ms. standards governing discharges inci- dental to the normal operation of a At the request of Mrs. BOXER, the COLLINS) was added as a cosponsor of S. names of the Senator from Iowa (Mr. 1311, a bill to provide for phased-in pay- vessel. HARKIN) and the Senator from Illinois ment of Social Security Disability In- S. 2133 (Mr. DURBIN) were added as cosponsors surance payments during the waiting At the request of Ms. BALDWIN, the of S. 2307, a bill to prevent inter- period for individuals with a terminal name of the Senator from Vermont national violence against women, and illness. (Mr. SANDERS) was added as a cospon- for other purposes. S. 1431 sor of S. 2133, a bill to amend title VII S. 2311 At the request of Mr. WYDEN, the of the Civil Rights Act of 1964 and name of the Senator from Texas (Mr. other statutes to clarify appropriate li- At the request of Mr. TESTER, the CRUZ) was added as a cosponsor of S. ability standards for Federal anti- name of the Senator from Kansas (Mr. 1431, a bill to permanently extend the discrimination claims. MORAN) was added as a cosponsor of S. Internet Tax Freedom Act. S. 2192 2311, a bill to amend title 38, United States Code, to include licensed hear- S. 1696 At the request of Mr. MARKEY, the ing aid specialists as eligible for ap- At the request of Mr. BLUMENTHAL, name of the Senator from Minnesota pointment in the Veterans Health Ad- the name of the Senator from Montana (Mr. FRANKEN) was added as a cospon- ministration of the Department of Vet- (Mr. WALSH) was added as a cosponsor sor of S. 2192, a bill to amend the Na- of S. 1696, a bill to protect a women’s tional Alzheimer’s Project Act to re- erans Affairs, and for other purposes. right to determine whether and when quire the Director of the National In- S.J. RES. 10 to bear a child or end a pregnancy by stitutes of Health to prepare and sub- At the request of Mr. MENENDEZ, the limiting restrictions on the provision mit, directly to the President for re- name of the Senator from Illinois (Mr. of abortion services. view and transmittal to Congress, an DURBIN) was added as a cosponsor of S. 1733 annual budget estimate (including an S.J. Res. 10, a joint resolution pro- At the request of Ms. KLOBUCHAR, the estimate of the number and type of posing an amendment to the Constitu- name of the Senator from Connecticut personnel needs for the Institutes) for tion of the United States relative to (Mr. BLUMENTHAL) was added as a co- the initiatives of the National Insti- equal rights for men and women. sponsor of S. 1733, a bill to stop exploi- tutes of Health pursuant to such an S. CON. RES. 6 tation through trafficking. Act. At the request of Mr. BARRASSO, the S. 1793 S. 2270 name of the Senator from Kansas (Mr. At the request of Ms. KLOBUCHAR, the At the request of Ms. COLLINS, the MORAN) was added as a cosponsor of S. name of the Senator from New Hamp- names of the Senator from Georgia Con. Res. 6, a concurrent resolution shire (Mrs. SHAHEEN) was added as a co- (Mr. ISAKSON), the Senator from Iowa supporting the Local Radio Freedom sponsor of S. 1793, a bill to encourage (Mr. GRASSLEY) and the Senator from Act. States to require the installation of Louisiana (Mr. VITTER) were added as S. RES. 369 residential carbon monoxide detectors cosponsors of S. 2270, a bill to clarify At the request of Mr. MENENDEZ, the in homes, and for other purposes. the application of certain leverage and name of the Senator from Vermont S. 1862 risk-based requirements under the (Mr. LEAHY) was added as a cosponsor At the request of Mr. BLUNT, the Dodd-Frank Wall Street Reform and of S. Res. 369, a resolution to designate name of the Senator from Mississippi Consumer Protection Act. May 22, 2014 as ‘‘United States Foreign

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00032 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.006 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2955 Service Day’’ in recognition of the men about the cost-benefit analyses per- optionality. Many utilities that are and women who have served, or are formed by the CFTC. Commissioners as purchasers of natural gas for both elec- presently serving, in the Foreign Serv- well have vocalized concerns that the tricity and home heating often are un- ice of the United States, and to honor model the CFTC has used is deficient in able to detail exactly how much de- those in the Foreign Service who have several areas. For instance, in a letter mand they will have during a par- given their lives in the line of duty. to the Wall Street Journal in August of ticular timeframe. Although they pre- f 2011, Commissioner Scott O’Malia stat- viously were able to utilize contracts ed: that allowed this ‘‘optionality’’ to de- STATEMENTS ON INTRODUCED With respect to our proposed rule makings, termine when and how much elec- BILLS AND JOINT RESOLUTIONS our own inspector general has called into tricity they could purchase, these By Mr. CHAMBLISS: question the quality of the cost-benefit anal- types of contracts are now effectively S. 2330. A bill to amend the Commu- ysis. Nevertheless, during the course of our prohibited. By barring these utilities nity Exchange Act to improve futures final rule makings, I have continued to see indications that the CFTC intends to persist from being able to employ market and swaps trading, and for other pur- with a one-size-fits-all, qualitative approach. strategies to keep costs low and ensure poses; to the Committee on Agri- This approach contradicts two recent execu- stability, the cost rises not only for the culture, Nutrition, and Forestry. tive orders from President Obama and jus- end-user company but for the consumer Mr. CHAMBLISS. I rise to speak tifiably renders our rule makings vulnerable as well. We should make allowances for about a bill that I am introducing to legal challenge. this volumetric optionality and the bill today which is an amendment to the . . . We need to be more cognizant of the before us does just that. effects that our rule makings may have on Commodity Exchange Act and it is en- In summary, this bill clarifies the ex- titled the End-User Protection Act. the food and energy costs of average Ameri- cans. If the CFTC needs to re-propose a rule isting end-user exemption that the During the debate on Dodd-Frank a making, then so be it. Given the stakes for Congress provided during the Dodd- couple years ago, a constant concern Main Street and Wall Street, it is more im- Frank debate. Further, it ensures that for me and others in this Chamber was portant to get a rule making right than to market participants who do not pose how best to protect end users, the indi- finish it fast. systemic risks and use our futures viduals and businesses that use futures As Commissioner O’Malia notes, get- markets to decrease their cost of busi- markets both to purchase commodities ting it right is the most important part ness and increase their efficiencies are and use derivatives to hedge their risk. for the average American—but not, it able to continue those practices, ulti- The legislation that ultimately passed seems, for the Commission. Even the mately to the benefit of the consumer. was not what I had desired, but it did CFTC’s Inspector General detailed in- Mr. President, I ask unanimous con- specify that end users should not be sufficient cost-benefit methodology in sent that the text of the bill be printed treated the same as banks, and in rulemakings. In some instances the in the RECORD. many instances should not be subject Commission has even released ‘‘inter- There being no objection, the text of to the same registration and margin pretive guidance’’ in order to subvert the bill was ordered to be printed in requirements as other market partici- the cost-benefit process altogether. the RECORD, as follows: pants. But that simply has not been President Obama has made clear that S. 2330 the case as the CFTC has gone through he expects a thorough analysis, and the Be it enacted by the Senate and House of Rep- the rulemaking process. Commission should be held to the same resentatives of the United States of America in I have seen many instances where the standard as other agencies. Therefore, Congress assembled, Commission in its zeal to finalize rules my bill amends the Commodities Ex- SECTION 1. SHORT TITLE. has not given due consideration to change Act to require a real cost-ben- This Act may be cited as the ‘‘End-User those farmers, ranchers, and other end efit analysis be performed before rule- Protection Act of 2014’’. users who depend on our futures mar- making. I am asking for the Commis- SEC. 2. DEFINITIONS. kets to hedge their risks. Time and sion as a rulemaking body to play fair, (a) IN GENERAL.—Section 1a of the Com- again end users brought their concerns to do the right thing, and ensure when modity Exchange Act (7 U.S.C. 1a) is amend- to the Commission, and the end-user they pass a rule they know how it will ed— exemption I helped to author was not affect market participants and the in- (1) by redesignating paragraphs (8) through (51) as paragraphs (9) through (52), respec- honored. In other instances Dodd- dustry as a whole first. Frank created unintended con- tively; We know some companies pass risk (2) by inserting after paragraph (7) the fol- sequences that must be fixed. It is for from their affiliates to one central lowing: these reasons that I am introducing hedging unit in order to consolidate ‘‘(8) COMMERCIAL MARKET PARTICIPANT.— the End-User Protection Act. their combined market risk. Then they The term ‘commercial market participant’ As commodities end users have strug- hedge that risk with the market. Often means any producer, processor, merchant, or gled through an increasing burden of the affiliate that houses the central commercial user of an exempt or agricul- reforms that were never designed for desk is deemed a ‘‘financial entity’’ tural commodity, or the products or by-prod- them, the effect has been an increase in and therefore not able to utilize the ucts of an exempt or agricultural com- their cost of doing business and, for modity.’’; end-user exception to mandatory clear- (3) in subparagraph (B) of paragraph (48) some, making the already high risks ing. Simply put, when one company (as so redesignated), by striking clause (ii) associated with farming even higher. with multiple units trades with itself, and inserting the following: The bill I am introducing clarifies it shouldn’t face the same regulatory ‘‘(ii) any purchase or sale of a nonfinancial that unlike banks, true derivative end burden as when it trades in the mar- commodity or security for deferred shipment users are exempt from the margin re- ket. or delivery, so long as the transaction is in- quirements applied by the Dodd-Frank We have also seen instances where tended to be physically settled, including Wall Street Reform and Consumer Pro- transparency has had unintended con- any stand-alone or embedded option for tection Act to many of the derivatives sequences for some market partici- which exercise would result in a physical delivery obligation;’’; and contracts that they enter into. pants. As their trading data was made (4) in paragraph (50) (as redesignated by Let me highlight a few of the other available, some savvy market partici- paragraph (1)), by striking subparagraph (D) reforms that are included in this bill. pants have been able to track their and inserting the following: One of the most egregious abuses by trades without even knowing the name ‘‘(D) DE MINIMIS EXCEPTION.— the Commodities Futures Trading of the company. It is important these ‘‘(i) IN GENERAL.—The Commission shall Commission has been with their cost- entities not face a disadvantage in the exempt from designation as a swap dealer an benefit analysis. While the CEA in- market, resulting in millions of dollars entity that engages in a de minimis quantity structed the Commission to weigh the in additional costs simply because of swap dealing (which shall not be less than cost and benefits of regulations, it is $8,000,000,000) in connection with trans- their positions can be identified. This actions with or on behalf of its customers. only recently we have seen misgivings bill fixes that issue and ends that dis- ‘‘(ii) REGULATIONS.—The Commission shall in this process. Throughout the Dodd- advantage. promulgate regulations to establish the fac- Frank rulemaking process industry Another reform this bill makes is al- tors to be used in a determination under participants have relayed concerns lowances for utilities’ volumetric clause (i) to exempt, including any monetary

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or other levels established by the Commis- ‘‘(D) REQUIREMENTS FOR SWAP TRANS- modity interest transaction, futures con- sion, and those levels shall only be amended ACTIONS IN ILLIQUID MARKETS.— tract, option on a futures contract, or swap. or changed through an affirmative action of ‘‘(i) DEFINITION OF ILLIQUID MARKETS.—In ‘‘(3) SUFFICIENCY.—A written record de- the Commission undertaken by rule or regu- this subparagraph, the term ‘illiquid mar- scribed in paragraph (2) shall be sufficient if lation.’’. kets’ means any market in which the volume the written record— (b) FINANCIAL ENTITY.—Section 2(h)(7)(C) of and frequency of trading in swaps is at such ‘‘(A) memorializes the final agreement be- the Commodity Exchange Act (7 U.S.C. a level as to allow identification of indi- tween the parties, including the material 2(h)(7)(C)) is amended— vidual market participants. economic terms of the transaction; and (1) in clause (iii)— ‘‘(ii) REQUIREMENTS.—Notwithstanding ‘‘(B) is identifiable and searchable by (A) by striking ‘‘an entity whose’’ and in- subparagraph (C), the Commission shall— transaction.’’. serting the following: ‘‘an entity— ‘‘(I) provide by rule for the public reporting SEC. 7. MARGIN REQUIREMENTS. ‘‘(I) whose’’; of swap transactions, including price and (a) COMMODITY EXCHANGE ACT AMEND- (B) by striking the period at the end and volume data, in illiquid markets that are not MENT.—Section 4s(e) of the Commodity Ex- inserting a semicolon; and cleared and entered into by a nonfinancial (C) by adding at the end the following: change Act (7 U.S.C. 6s(e)) is amended by entity that is hedging or mitigating com- adding at the end the following: ‘‘(II) that is— mercial risk in accordance with subsection ‘‘(aa) a commercial market participant; ‘‘(4) APPLICABILITY WITH RESPECT TO (h)(7)(A); and COUNTERPARTIES.—The requirements of para- ‘‘(bb) included in clause (i)(VIII); and ‘‘(II) ensure that the swap transaction in- ‘‘(cc) not supervised by a prudential regu- graphs (2)(A)(ii) and (2)(B)(ii), including the formation described in subclause (I) is avail- initial and variation margin requirements lator; or able to the public not sooner than 30 days ‘‘(III) that is included in clause (i)(VIII) be- imposed by rules adopted pursuant to para- after the swap transaction has been executed graphs (2)(A)(ii) and (2)(B)(ii), shall not apply cause— or at such later date as the Commission de- ‘‘(aa) the entity regularly enters into for- to a swap in which a counterparty qualifies termines appropriate to protect the identity for an exception under section 2(h)(7)(A) or eign exchange or derivatives transactions on of participants and positions in illiquid mar- behalf of, or to hedge or mitigate, whether 2(h)(7)(D), or an exemption issued under sec- kets and to prevent the elimination or reduction 4(c)(1) from the requirements of section directly or indirectly, the commercial risk of tion of market liquidity.’’. 1 or more entities within the same commer- 2(h)(1)(A) for cooperative entities as defined cial enterprise as the entity; or SEC. 4. TREATMENT OF AFFILIATES. in that exemption.’’. ‘‘(bb) of the making of loans to 1 or more Section 2(h)(7)(D)(i) of the Commodity Ex- (b) SECURITIES EXCHANGE ACT AMEND- entities within the same commercial enter- change Act (7 U.S.C. 2(h)(7)(D)(i)) is amend- MENT.—Section 15F(e) of the Securities Ex- prise as the entity.’’; and ed— change Act of 1934 (15 U.S.C. 78o–10(e)) is (2) by adding at the end the following: (1) by striking ‘‘An affiliate’’ and inserting amended by adding at the end the following: ‘‘(iv) SAME COMMERCIAL ENTERPRISE.—For ‘‘A person that is a financial entity and is an ‘‘(4) APPLICABILITY WITH RESPECT TO purposes of clause (iii)(III), an entity shall be affiliate’’; COUNTERPARTIES.—The requirements of para- considered to be within the same commercial (2) by striking ‘‘(including affiliate entities graphs (2)(A)(ii) and (2)(B)(ii) shall not apply enterprise as another entity if— predominantly engaged in providing financ- to a security-based swap in which a ‘‘(I) 1 of the entities owns, directly or indi- ing for the purchase of the merchandise or counterparty qualifies for an exception rectly, at least a majority ownership inter- manufactured goods of the person)’’; and under section 3C(g)(1) or satisfies the criteria est in the other entity and reports its finan- (3) by striking ‘‘and as an agent’’. in section 3C(g)(4).’’. cial statements on a consolidated basis and SEC. 5. APPLICABILITY TO BONA FIDE HEDGE (c) IMPLEMENTATION.—The amendments the consolidated financial statements in- TRANSACTIONS OR POSITIONS. made by this section to the Commodity Ex- clude the financial results of both entities; Section 4a(c) of the Commodity Exchange change Act (7 U.S.C. 1 et seq.) shall be imple- or Act (7 U.S.C. 6a(c)) is amended— mented— ‘‘(II) a third party owns at least a majority (1) in the second sentence of paragraph (1), (1) without regard to— ownership interest in both entities and re- by striking ‘‘into the future for which’’ and (A) chapter 35 of title 44, United States ports its financial statements on a consoli- inserting ‘‘in the future, to be determined by Code; and dated basis and the financial statements of the Commission, for which either an appro- (B) the notice and comment provisions of the third party include the financial results priate swap is available or’’; and section 553 of title 5, United States Code; of both entities. (2) in paragraph (2)— (2) through the promulgation of an interim ‘‘(v) PREDOMINANTLY ENGAGED.— (A) in the matter preceding subparagraph final rule, pursuant to which public com- ‘‘(I) IN GENERAL.—Not later than 90 days (A), by striking ‘‘subsection (a)(2)’’ and all ment is sought before a final rule is issued; after the date of enactment of this clause, that follows through ‘‘position that—’’ and and the Commission shall promulgate regula- inserting ‘‘paragraphs (2) and (5) of sub- (3) such that paragraph (1) shall apply sole- tions defining the term ‘predominantly en- section (a) for swaps, contracts of sale for fu- ly to changes to rules and regulations, or gaged’ for purposes of clause (i)(VIII). ture delivery, or options on the contracts or proposed rules and regulations, that are lim- ‘‘(II) MINIMUM REVENUES.—The regulations commodities, a bona fide hedging trans- ited to and directly a consequence of the shall provide that an entity shall not be con- action or position is a transaction or posi- amendments. sidered to be predominantly engaged in action that—’’; and SEC. 8. ANALYSIS BY THE COMMODITY FUTURES tivities that are in the business of banking (B) in subparagraph (A)(ii), by striking ‘‘of TRADING COMMISSION OF THE or financial in nature if the consolidated rev- risks’’ and inserting ‘‘or management of cur- COSTS AND BENEFITS OF REGULA- enues of the entity derived from the activi- rent or anticipated risks’’; and TIONS AND ORDERS. ties constitute less than a percentage (as (3) by adding at the end the following: Section 15(a) of the Commodity Exchange specified by the Commission in the regula- ‘‘(3) COMMISSION DEFINITION.—The Commis- Act (7 U.S.C. 19(a)) is amended by striking tions) of the total consolidated revenues of sion may further define, by rule or regula- paragraphs (1) and (2) and inserting the fol- the entity. tion, what constitutes a bona fide hedging lowing: ‘‘(III) REVENUES FROM BANKING OR FINAN- transaction or position so long as the rule or ‘‘(1) IN GENERAL.—Before promulgating a CIAL ACTIVITIES.—In determining the per- regulation is consistent with the require- regulation under this Act or issuing an order centage of the revenues of an entity that are ments of subparagraphs (A) and (B) of para- (except as provided in paragraph (3)), the derived from activities that are in the busi- graph (2).’’. Commission, acting through the Office of the ness of banking or financial in nature, the SEC. 6. REPORTING AND RECORDKEEPING. Chief Economist, shall— regulations shall exclude all revenues that Section 4g(f) of the Commodity Exchange ‘‘(A) state a justification for the regulation are or result from foreign exchange or de- Act (7 U.S.C. 6g(f)) is amended— or order; rivatives transactions used to hedge or miti- (1) by striking ‘‘(f) Nothing contained in ‘‘(B) state the baseline for the cost-benefit gate commercial risk (as defined by the this section’’ and inserting the following: analysis and explain how the regulation or Commission in the regulations).’’. ‘‘(f) AUTHORITY OF COMMISSION TO MAKE order measures costs against the baseline; SEC. 3. REPORTING OF ILLIQUID SWAPS SO AS TO SEPARATE DETERMINATIONS UNIMPAIRED.— ‘‘(C) assess the costs and benefits, both NOT DISADVANTAGE CERTAIN NON- ‘‘(1) IN GENERAL.—Except as provided in qualitative and quantitative, of the intended FINANCIAL END USERS. paragraph (2), nothing in this section’’; and regulation or order; Section 2(a)(13) of the Commodity Ex- (2) by adding at the end the following: ‘‘(D) measure, and seek to improve, the ac- change Act (7 U.S.C. 2(a)(13)) is amended— ‘‘(2) EXCEPTION.—If the Commission im- tual results of regulatory requirements; and (1) in subparagraph (C), by striking ‘‘The poses any requirement under this section on ‘‘(E) propose or adopt a regulation or order Commission’’ and inserting ‘‘Except as pro- any person that is not registered, or required only on a reasoned determination that the vided in subparagraph (D), the Commission’’; to be registered, with the Commission in any benefits of the intended regulation or order (2) by redesignating subparagraphs (D) capacity, that person shall satisfy the re- justify the costs of the intended regulation through (G) as subparagraphs (E) through quirements of any rule, order, or regulation or order (recognizing that some benefits and (H), respectively; and under this section by maintaining a written costs are difficult to quantify). (3) by inserting after subparagraph (C) the record of each cash or forward transaction ‘‘(2) CONSIDERATIONS.—In making a rea- following: related to a reportable or hedging com- soned determination of costs and benefits

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00034 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.010 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2957 under paragraph (1), the Commission shall in the foster care system for an average of 2 to improve the outcomes of children in the consider— years; foster care system; ‘‘(A) the protection of market participants Whereas ethnic minority children are more Whereas the Children’s Bureau of the De- and the public; likely to stay in the foster care system for partment of Health and Human Services has ‘‘(B) the efficiency, competitiveness, and longer periods of time and are less likely to designated May as National Foster Care financial integrity of futures and swaps mar- be reunited with their biological families; Month under the theme ‘‘to help build blocks kets; Whereas foster parents are the front-line toward permanent families for foster youth’’; ‘‘(C) the impact on market liquidity in the caregivers for children who cannot safely re- Whereas May would be an appropriate futures and swaps markets; main with their biological parents and pro- month to designate as National Foster Care ‘‘(D) price discovery; vide physical care, emotional support, edu- Month to provide an opportunity to ac- ‘‘(E) sound risk management practices; cation advocacy, and are the largest single knowledge the accomplishments of the child- ‘‘(F) the cost of available alternatives to source of families providing permanent welfare workforce, foster parents, advocacy direct regulation; homes for children leaving foster care to community, and mentors for their dedica- ‘‘(G) the degree and nature of the risks adoption; tion, accomplishments, and positive impact posed by various activities within the scope Whereas children in foster care who are they have on the lives of children; and of the jurisdiction of the Commission; placed with relatives, compared to children Whereas much remains to be done to en- ‘‘(H) whether, consistent with obtaining placed with nonrelatives, have more sta- sure that all children have a safe, loving, regulatory objectives, the regulation or bility, including fewer changes in place- nurturing, and permanent family, regardless order is tailored to impose the least burden ments, have more positive perceptions of of age or special needs: Now, therefore, be it on society, including market participants, their placements, are more likely to be Resolved, That the Senate— individuals, businesses of differing sizes, and placed with their siblings, and demonstrate (1) recognizes National Foster Care Month other entities (including small communities fewer behavioral problems; as an opportunity to raise awareness about and governmental entities), taking into ac- Whereas some relative caregivers receive the challenges that children face in the fos- count, to the extent practicable, the cumu- less financial assistance and support services ter-care system; lative costs of regulations and orders; than do foster caregivers; (2) encourages Congress to implement pol- ‘‘(I) whether the regulation or order is in- Whereas recent studies show children in icy to improve the lives of children in the consistent, incompatible, or duplicative of foster care are prescribed psychotropic medi- foster care system and maximize the number other Federal regulations and orders; and cation at rates up to 11 times higher than children exiting foster care to the protection ‘‘(J) whether, in choosing among alter- other children on Medicaid and in amounts of safe, loving, and permanent families; native regulatory approaches, those ap- that exceed the Food and Drug Administra- (3) supports the designation of National proaches maximize net benefits (including tion’s guidelines; Foster Care Month; potential economic, environmental, and Whereas youth in foster care are much (4) acknowledges the unique needs of chil- other benefits, distributive impacts, and eq- more likely to face educational instability dren in the foster-care system; uity).’’. with 34 percent of foster youth ages 17 to 18 (5) recognizes foster youth throughout the experiencing at least 7 changes while in care; United States for their ongoing tenacity, f Whereas youth in foster care are often cut courage, and resilience while facing life chal- off from other youth and face hurdles in par- SUBMITTED RESOLUTIONS lenges; ticipating in activities common to their (6) acknowledges the exceptional alumni of peers, such as sports or extracurricular ac- the foster-care system who serve as advo- tivities; SENATE RESOLUTION 442—RECOG- cates and role models for youth who remain Whereas youth in foster care are more sus- in care; NIZING NATIONAL FOSTER CARE ceptible to being trafficked, and more needs (7) honors the commitment and dedication MONTH AS AN OPPORTUNITY TO to be done to prevent, identify, and intervene of the individuals who work tirelessly to pro- RAISE AWARENESS ABOUT THE when a child becomes a victim of the crime; vide assistance and services to children in CHALLENGES OF CHILDREN IN Whereas an increased emphasis on preven- the foster-care system; and THE FOSTER CARE SYSTEM, AND tion and reunification services is necessary to reduce the number of children that are (8) reaffirms the need to continue working ENCOURAGING CONGRESS TO IM- to improve the outcomes of all children in PLEMENT POLICY TO IMPROVE forced to remain in the foster care system; Whereas more than 23,400 youth ‘‘age out’’ the foster-care system through parts B and E THE LIVES OF CHILDREN IN THE of foster care annually without a legal per- of title IV of the Social Security Act (42 FOSTER CARE SYSTEM manent connection to an adult or family; U.S.C. 601 et seq.) and other programs de- Whereas children who age out of foster signed to— Ms. LANDRIEU (for herself, Mr. (A) support vulnerable families; GRASSLEY, Mr. KAINE, Mr. CRAPO, Ms. care lack the security or support of a biological or adoptive family and frequently (B) invest in prevention and reunification HEITKAMP, Mr. INHOFE, Mr. LEVIN, Mr. struggle to secure affordable housing, obtain services; JOHANNS, Ms. KLOBUCHAR, Mr. COCH- health insurance, pursue higher education, (C) promote guardianship, adoption, and RAN, Mr. CASEY, Mr. HOEVEN, Mrs. and acquire adequate employment; other permanent placement opportunities in FEINSTEIN, Mr. BLUNT, Mr. WYDEN, and Whereas nearly half of children in foster cases where reunification is not in the best Mrs. HAGAN) submitted the following care for five or more years experience 7 or interests of the child; resolution; which was referred to the more different foster care placements, which (D) adequately serve those children often leads to disruption of routines and the brought into the foster-care system; and Committee on Health, Education, (E) facilitate the successful transition into Labor, and Pensions: need to change schools and move away from siblings, extended families, and familiar sur- adulthood for children that ‘‘age out’’ of the S. RES. 442 roundings; foster-care system. Whereas National Foster Care Month was Whereas children entering foster care often f established more than 20 years ago to— confront the widespread misperception that (1) bring foster care issues to the forefront; children in foster care are disruptive, unruly, SENATE RESOLUTION 443—RECOG- (2) highlight the importance of perma- and dangerous, even though placement in NIZING THE GOALS OF NA- nency for every child; and foster care is based on the actions of a par- TIONAL TRAVEL AND TOURISM (3) recognize the essential role that foster ent or guardian, not the child; WEEK AND HONORING THE VAL- parents, social workers, and advocates have Whereas States, localities, and commu- UABLE CONTRIBUTIONS OF in the lives of children in foster care nities should be encouraged to invest re- TRAVEL AND TOURISM TO THE throughout the United States; sources in preventative and reunification UNITED STATES Whereas all children deserve a safe, loving, services and post-permanency programs to and permanent home; ensure that more children in foster care are Mr. BEGICH (for himself, Mr. KIRK, Whereas the primary goal of the foster provided with safe, loving, and permanent Mr. SCHATZ, Mr. SCOTT, Mr. WARNER, care system is to ensure the safety and well- placements; Ms. HIRONO, Mr. REID, Ms. KLOBUCHAR, being of children while working to provide a Whereas Federal legislation over the past Mrs. SHAHEEN, and Mr. HELLER) sub- safe, loving, and permanent home for each three decades, including the Adoption Assist- mitted the following resolution; which child; ance and Child Welfare Act of 1980 (Public was considered and agreed to: Whereas there are approximately 400,000 Law 96–272), the Adoption and Safe Families children living in foster care; Act of 1997 (Public Law 105–89), the Fostering S. RES. 443 Whereas there were approximately 252,000 Connections to Success and Increasing Adop- Whereas National Travel and Tourism youth that entered the foster care system in tions Act of 2008 (Public Law 110–351), the Week was established in 1983 through the en- 2012, while nearly 102,000 youth were eligible Child and Family Services Improvement and actment of the Joint Resolution entitled and awaiting adoption at the end of 2012; Innovation Act (Public Law 112–34), and the ‘‘Joint Resolution to designate the week be- Whereas foster care is intended to be a Uninterrupted Scholars Act (Public Law 112- ginning May 27, 1984, as ‘National Tourism temporary placement, but children remain 278) provided new investments and services Week’ ’’, approved November 29, 1983 (Public

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00035 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.010 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2958 CONGRESSIONAL RECORD — SENATE May 13, 2014 Law 98–178; 97 Stat. 1126), which recognized PORTMAN, Mr. PRYOR, Mr. REED, Mr. bill H.R. 3474, supra; which was ordered to lie the value of travel and tourism; RISCH, Mr. ROBERTS, Mr. ROCKEFELLER, on the table. SA 3062. Mr. HATCH submitted an amend- Whereas National Travel and Tourism Mr. RUBIO, Mr. SANDERS, Mr. SCHATZ, Week is celebrated across the United States ment intended to be proposed by him to the Mr. SCHUMER, Mr. SCOTT, Mr. SESSIONS, from May 3 through May 11, 2014; bill H.R. 3474, supra; which was ordered to lie Whereas more than 200 travel destinations Mrs. SHAHEEN, Mr. SHELBY, Ms. STABE- on the table. throughout the United States are holding NOW, Mr. TESTER, Mr. THUNE, Mr. SA 3063. Mr. HATCH submitted an amend- events in honor of National Travel and Tour- TOOMEY, Mr. UDALL of Colorado, Mr. ment intended to be proposed by him to the ism Week; UDALL of New Mexico, Mr. VITTER, Mr. bill H.R. 3474, supra; which was ordered to lie Whereas one out of every 9 jobs in the WALSH, Mr. WARNER, Ms. WARREN, Mr. on the table. SA 3064. Mr. MORAN (for himself, Ms. United States depends on travel and tourism WHITEHOUSE, Mr. WICKER, and Mr. and the industry supports more than HEITKAMP, Mr. THUNE, Mr. HEINRICH, Mr. WYDEN) submitted the following reso- BEGICH, Mr. INHOFE, Mr. BENNET, Ms. STABE- 14,900,000 jobs in the United States, including lution; which was considered and 7,900,000 directly in the travel industry and NOW, Mr. ENZI, Mr. HOEVEN, Mr. UDALL of agreed to: New Mexico, Mr. JOHNSON of South Dakota, 7,000,000 in related industries; Mr. UDALL of Colorado, Mrs. MURRAY, Mr. Whereas the travel and tourism industry is S. RES. 444 CRAPO, Mr. TESTER, and Mr. WALSH) sub- among the top 10 industries in 49 States and Whereas Harlan Mathews served in the mitted an amendment intended to be pro- the District of Columbia in terms of employ- United States Navy during World War II posed by him to the bill H.R. 3474, supra; ment; from 1944 to 1946; which was ordered to lie on the table. Whereas international travel to the United Whereas in 1950 Harlan Mathews began his States is the single largest export industry career in public service by working as an ad- f in the country, generating a trade surplus visor to Governor Gordon Browning, and be- TEXT OF AMENDMENTS balance of $57,100,000,000 in 2013; tween 1950 and 1987 would serve as a top advi- Whereas the travel and tourism industry, sor to four governors of the State of Ten- SA 3056. Mr. INHOFE submitted an Congress, and the President have worked to nessee; amendment intended to be proposed by streamline the visa process and make the Whereas Harlan Mathews also served as him to the bill H.R. 3474, to amend the United States welcoming to visitors from Tennessee’s Commissioner of Finance, and in Internal Revenue Code of 1986 to allow other countries; 1974 was elected State Treasurer by the Ten- employers to exempt employees with Whereas travel and tourism provide sig- nessee General Assembly; health coverage under TRICARE or the Whereas in 1993, while serving as a Deputy nificant economic benefits to the United Veterans Administration from being States by generating $2,100,000,000,000 in an- Governor, Governor Ned McWherter ap- nual economic output; pointed Harlan Mathews to the United taken into account for purposes of the Whereas leisure travel allows individuals States Senate to fill the vacancy caused by employer mandate under the Patient to experience the rich cultural heritage and former Senator Al Gore being elected Vice Protection and Affordable Care Act; educational opportunities of the United President of the United States; which was ordered to lie on the table; States and its communities; and Whereas Harlan Mathews served on the En- as follows: Whereas the immense value of travel and ergy and Natural Resources and the Foreign At the appropriate place, insert the fol- tourism cannot be overstated: Now, there- Relations Committees; lowing: fore, be it Whereas during his tenure in the United TITLE ll—OTHER PROVISIONS Resolved, That the Senate— States Senate, Harlan Mathews served with (1) recognizes May 3 through May 11, 2014, distinction and integrity, and worked to be a SEC. lll. ELIMINATION OF TAXABLE INCOME quiet force for good for those he represented; LIMIT ON PERCENTAGE DEPLETION as National Travel and Tourism Week; FOR OIL AND NATURAL GAS PRO- (2) commends the travel and tourism in- Now, therefore, be it DUCED FROM MARGINAL PROP- dustry for its important contributions to the Resolved, That the Senate has heard with ERTIES. United States; and profound sorrow and deep regret the an- (a) IN GENERAL.—Subparagraph (H) of sec- (3) commends the employees of the travel nouncement of the death of the Honorable tion 613A(c)(6) is amended to read as follows: Harlan Mathews, former member of the and tourism industry for their important ‘‘(H) NONAPPLICATION OF TAXABLE INCOME United States Senate. contributions to the United States. LIMIT WITH RESPECT TO MARGINAL PRODUC- Resolved, That the Secretary of the Senate TION.—The second sentence of subsection (a) f communicate these resolutions to the House of section 613 shall not apply to so much of of Representatives and transmit an enrolled SENATE RESOLUTION 444—REL- the allowance for depletion as is determined ATIVE TO THE DEATH OF HAR- copy thereof to the family of the deceased. Resolved, That when the Senate adjourns under subparagraph (A) for any taxable year LAN MATHEWS, FORMER UNITED today, it stand adjourned as a further mark beginning after December 31, 2013, and before STATES SENATOR FOR THE of respect to the memory of the Honorable January 1, 2016.’’. STATE OF TENNESSEE Harlan Mathews. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable Mr. ALEXANDER (for himself, Mr. f years beginning after December 31, 2013. CORKER, Mr. REID, Mr. MCCONNELL, Ms. AMENDMENTS SUBMITTED AND (c) RESCISSION OF FUNDS.—The available AYOTTE, Ms. BALDWIN, Mr. BARRASSO, PROPOSED unobligated balance of any amounts that are Mr. BEGICH, Mr. BENNET, Mr. appropriated for fiscal year 2013 are re- SA 3056. Mr. INHOFE submitted an amend- scinded, to the extent such amounts do not BLUMENTHAL, Mr. BLUNT, Mr. BOOKER, ment intended to be proposed by him to the exceed the reduction in revenues to the Mr. BOOZMAN, Mrs. BOXER, Mr. BROWN, bill H.R. 3474, to amend the Internal Revenue Treasury by reason of the amendment made Mr. BURR, Ms. CANTWELL, Mr. CARDIN, Code of 1986 to allow employers to exempt by subsection (a). Mr. CARPER, Mr. CASEY, Mr. CHAM- employees with health coverage under BLISS, Mr. COATS, Mr. COBURN, Mr. TRICARE or the Veterans Administration SA 3057. Mr. THUNE submitted an COCHRAN, Ms. COLLINS, Mr. COONS, Mr. from being taken into account for purposes amendment intended to be proposed by CORNYN, Mr. CRAPO, Mr. CRUZ, Mr. DON- of the employer mandate under the Patient him to the bill H.R. 3474, to amend the Protection and Affordable Care Act; which NELLY, Mr. DURBIN, Mr. ENZI, Mrs. Internal Revenue Code of 1986 to allow was ordered to lie on the table. FEINSTEIN, Mrs. FISCHER, Mr. FLAKE, SA 3057. Mr. THUNE submitted an amend- employers to exempt employees with Mr. FRANKEN, Mrs. GILLIBRAND, Mr. ment intended to be proposed by him to the health coverage under TRICARE or the GRAHAM, Mr. GRASSLEY, Mrs. HAGAN, bill H.R. 3474, supra; which was ordered to lie Veterans Administration from being Mr. HARKIN, Mr. HATCH, Mr. HEINRICH, on the table. taken into account for purposes of the Ms. HEITKAMP, Mr. HELLER, Ms. SA 3058. Mr. THUNE submitted an amend- employer mandate under the Patient ment intended to be proposed by him to the HIRONO, Mr. HOEVEN, Mr. INHOFE, Mr. Protection and Affordable Care Act; bill H.R. 3474, supra; which was ordered to lie which was ordered to lie on the table; ISAKSON, Mr. JOHANNS, Mr. JOHNSON of on the table. Wisconsin, Mr. JOHNSON of South Da- SA 3059. Ms. AYOTTE submitted an as follows: kota, Mr. KAINE, Mr. KING, Mr. KIRK, amendment intended to be proposed by her At the end, add the following: Ms. KLOBUCHAR, Ms. LANDRIEU, Mr. to the bill H.R. 3474, supra; which was or- TITLE l—OTHER PROVISIONS LEAHY, Mr. LEE, Mr. LEVIN, Mr. dered to lie on the table. SEC. l01. LONG-TERM UNEMPLOYED INDIVID- MANCHIN, Mr. MARKEY, Mr. MCCAIN, SA 3060. Mr. WYDEN submitted an amend- UALS NOT TAKEN INTO ACCOUNT ment intended to be proposed by him to the FOR EMPLOYER HEALTH CARE COV- Mrs. MCCASKILL, Mr. MENENDEZ, Mr. bill H.R. 3474, supra; which was ordered to lie ERAGE MANDATE. MERKLEY, Ms. MIKULSKI, Mr. MORAN, on the table. (a) IN GENERAL.—Paragraph (4) of section Ms. MURKOWSKI, Mr. MURPHY, Mrs. SA 3061. Mr. HATCH submitted an amend- 4980H(c) is amended by adding at the end the MURRAY, Mr. NELSON, Mr. PAUL, Mr. ment intended to be proposed by him to the following new subparagraph:

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00036 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.013 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2959 ‘‘(C) EXCEPTION FOR LONG-TERM UNEM- SA 3060. Mr. WYDEN submitted an Sec. 119. Extension and modification of work PLOYED INDIVIDUALS.— amendment intended to be proposed by opportunity tax credit. ‘‘(i) IN GENERAL.—The term ‘full-time em- him to the bill H.R. 3474, to amend the Sec. 120. Extension and modification of qualified zone academy bonds. ployee’ shall not include any individual who Internal Revenue Code of 1986 to allow is a long-term unemployed individual with Sec. 121. Extension of classification of cer- respect to such employer. employers to exempt employees with tain race horses as 3-year prop- ‘‘(ii) LONG-TERM UNEMPLOYED INDIVIDUAL.— health coverage under TRICARE or the erty. For purposes of this subparagraph, the term Veterans Administration from being Sec. 122. Extension of 15-year straight-line ‘long-term unemployed individual’ means, taken into account for purposes of the cost recovery for qualified with respect to any employer, an individual employer mandate under the Patient leasehold improvements, quali- who— Protection and Affordable Care Act; fied restaurant buildings and ‘‘(I) begins employment with such em- which was ordered to lie on the table; improvements, and qualified retail improvements. ployer after the date of the enactment of as follows: this subparagraph, and Sec. 123. Extension of 7-year recovery period ‘‘(II) has been unemployed for 27 weeks or Strike all after the enacting clause and in- for motorsports entertainment longer, as determined by the Secretary of sert the following: complexes. Labor, immediately before the date such em- SECTION 1. SHORT TITLE, ETC. Sec. 124. Extension of accelerated deprecia- ployment begins.’’. (a) SHORT TITLE.—This Act may be cited as tion for business property on an (b) EFFECTIVE DATE.—The amendment the ‘‘Expiring Provisions Improvement, Re- Indian reservation. made by this section shall apply to months form, and Efficiency Act of 2014’’ or the ‘‘EX- Sec. 125. Extension of bonus depreciation. beginning after December 31, 2013. PIRE Act of 2014’’. Sec. 126. Extension of enhanced charitable (b) AMENDMENT OF 1986 CODE.—Except as deduction for contributions of SA 3058. Mr. THUNE submitted an otherwise expressly provided, whenever in food inventory. amendment intended to be proposed by this Act an amendment or repeal is ex- Sec. 127. Extension and modification of in- pressed in terms of an amendment to, or re- creased expensing limitations him to the bill H.R. 3474, to amend the peal of, a section or other provision, the ref- and treatment of certain real Internal Revenue Code of 1986 to allow erence shall be considered to be made to a property as section 179 prop- employers to exempt employees with section or other provision of the Internal erty. health coverage under TRICARE or the Revenue Code of 1986. Sec. 128. Extension of election to expense Veterans Administration from being (c) TABLE OF CONTENTS.—The table of con- mine safety equipment. taken into account for purposes of the tents of this Act is as follows: Sec. 129. Extension of special expensing employer mandate under the Patient Sec. 1. Short title, etc. rules for certain film and tele- Sec. 2. Sense of the Senate. vision productions; special ex- Protection and Affordable Care Act; pensing for live theatrical pro- which was ordered to lie on the table; TITLE I—EXTENSIONS AND MODIFICA- TIONS OF EXPIRED AND EXPIRING TAX ductions. as follows: PROVISIONS Sec. 130. Extension of deduction allowable with respect to income attrib- At the end, add the following: Subtitle A—Provisions Expiring in 2013 utable to domestic production TITLE l—ELIMINATION OF PENALTY FOR PART I—INDIVIDUAL TAX EXTENDERS activities in Puerto Rico. FAILURE OF INDIVIDUALS TO MAINTAIN Sec. 101. Extension of health care tax credit. Sec. 131. Extension of modification of tax MINIMUM ESSENTIAL COVERAGE Sec. 102. Extension of deduction for certain treatment of certain payments SEC. l01. ELIMINATION OF PENALTY FOR FAIL- expenses of elementary and sec- to controlling exempt organiza- URE OF INDIVIDUALS TO MAINTAIN ondary school teachers. tions. MINIMUM ESSENTIAL COVERAGE. Sec. 103. Extension of exclusion from gross Sec. 132. Extension of treatment of certain (a) IN GENERAL.—Section 5000A is amended income of discharge of qualified dividends of regulated invest- by striking subsections (b), (c), and (g). principal residence indebted- ment companies. (b) CONFORMING AMENDMENT.—Section ness. Sec. 133. Extension of RIC qualified invest- 5000A(e) is amended by striking ‘‘No penalty Sec. 104. Extension of parity and modifica- ment entity treatment under shall be imposed under subsection (a) with tion of exclusion from income FIRPTA. respect to’’ and inserting ‘‘Subsection (a) for employer-provided mass Sec. 134. Extension of subpart F exception shall not apply to’’. transit and parking benefits. for active financing income. (c) EFFECTIVE DATE.—The amendment Sec. 105. Extension of mortgage insurance Sec. 135. Extension of look-thru treatment made by this section shall apply to taxable premiums treated as qualified of payments between related years ending after December 31, 2013. residence interest. controlled foreign corporations Sec. 106. Extension of deduction of State and under foreign personal holding SA 3059. Ms. AYOTTE submitted an local general sales taxes. company rules. Sec. 107. Extension of special rule for con- amendment intended to be proposed by Sec. 136. Extension of temporary exclusion tributions of capital gain real her to the bill H.R. 3474, to amend the of 100 percent of gain on certain property made for conservation Internal Revenue Code of 1986 to allow small business stock. purposes. Sec. 137. Extension of basis adjustment to employers to exempt employees with Sec. 108. Extension of above-the-line deduc- stock of S corporations making health coverage under TRICARE or the tion for qualified tuition and charitable contributions of Veterans Administration from being related expenses. Sec. 109. Extension of tax-free distributions property. taken into account for purposes of the Sec. 138. Extension of reduction in S-cor- from individual retirement employer mandate under the Patient poration recognition period for plans for charitable purposes. Protection and Affordable Care Act; built-in gains tax. PART II—BUSINESS TAX EXTENDERS which was ordered to lie on the table; Sec. 139. Extension of empowerment zone as follows: Sec. 111. Extension and modification of re- tax incentives. search credit. Sec. 140. Extension of temporary increase in At the appropriate place, insert the fol- Sec. 112. Extension and modification of tem- limit on cover over of rum ex- lowing: porary minimum low-income cise taxes to Puerto Rico and TITLE ll—OTHER PROVISIONS housing tax credit rate for non- the Virgin Islands. SEC. l01. POINT OF ORDER. federally subsidized buildings. Sec. 141. Extension of American Samoa eco- Sec. 113. Extension of military housing al- (a) IN GENERAL.—It shall not be in order in nomic development credit. lowance exclusion for deter- the Senate to consider any bill, joint resolu- PART III—ENERGY TAX EXTENDERS mining whether a tenant in cer- tion, motion, amendment, or conference retain counties is low-income. Sec. 151. Extension and modification of cred- port that authorizes States to require online Sec. 114. Extension of Indian employment it for nonbusiness energy prop- remote sales tax collection. tax credit. erty. (b) SUPERMAJORITY WAIVER AND APPEAL.— Sec. 115. Extension and modification of new Sec. 152. Extension of credit for 2-wheeled (1) WAIVER.—This section may be waived or markets tax credit. plug-in electric vehicles. suspended in the Senate only by an affirma- Sec. 116. Extension of railroad track mainte- Sec. 153. Extension of second generation tive vote of 2⁄3 of the Members, duly chosen nance credit. biofuel producer credit. and sworn. Sec. 117. Extension of mine rescue team Sec. 154. Extension of incentives for bio- (2) APPEAL.—An affirmative vote of 2⁄3 of training credit. diesel and renewable diesel. the Members of the Senate, duly chosen and Sec. 118. Extension and modification of em- Sec. 155. Extension and modification of pro- sworn, shall be required in the Senate to sus- ployer wage credit for employ- duction credit for Indian coal tain an appeal of the ruling of the Chair on ees who are active duty mem- facilities placed in service be- a point of order raised under this section. bers of the uniformed services. fore 2009.

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00037 Fmt 4624 Sfmt 0655 E:\CR\FM\A13MY6.017 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2960 CONGRESSIONAL RECORD — SENATE May 13, 2014 Sec. 156. Extension of credits with respect to Sec. 212. Amendments and provision relating SEC. 104. EXTENSION OF PARITY AND MODIFICA- facilities producing energy to Heroes Earnings Assistance TION OF EXCLUSION FROM INCOME from certain renewable re- and Relief Tax Act of 2008. FOR EMPLOYER-PROVIDED MASS sources. Sec. 213. Amendments relating to Economic TRANSIT AND PARKING BENEFITS. (a) EXTENSION.— Sec. 157. Extension of credit for energy-effi- Stimulus Act of 2008. (1) IN GENERAL.—Paragraph (2) of section cient new homes. Sec. 214. Amendments relating to Tax Tech- 132(f) is amended by striking ‘‘January 1, Sec. 158. Extension of special allowance for nical Corrections Act of 2007. 2014’’ and inserting ‘‘January 1, 2016’’. second generation biofuel plant Sec. 215. Amendment relating to Tax Relief (2) EFFECTIVE DATE.—The amendment property. and Health Care Act of 2006. made by this subsection shall apply to Sec. 159. Extension and modification of en- Sec. 216. Amendment relating to Safe, Ac- months after December 31, 2013. ergy efficient commercial countable, Flexible, Efficient (b) USE OF A BIKE SHARE PROGRAM AS A buildings deduction. Transportation Equity Act of QUALIFIED TRANSPORTATION FRINGE.— Sec. 160. Extension of special rule for sales 2005: A Legacy for Users. Sec. 217. Amendments relating to Energy (1) IN GENERAL.—Section 132(f)(5)(F) is or dispositions to implement amended— FERC or State electric restruc- Tax Incentives Act of 2005. Sec. 218. Amendments relating to American (A) in clause (i), by striking ‘‘repair, and turing policy for qualified elec- storage, if such bicycle’’ and inserting ‘‘re- tric utilities. Jobs Creation Act of 2004. Sec. 219. Modification of treatment of cer- pair, and storage (or use of a bike sharing Sec. 161. Extension of excise tax credits re- program, in the case of taxable years begin- lating to certain fuels. tain health organizations. Sec. 220. Other clerical corrections. ning before January 1, 2016), if such bicycle Subtitle B—Provisions Expiring in 2014 Sec. 221. Deadwood provisions. or bike sharing program’’, and PART I—ENERGY TAX EXTENDERS TITLE III—HIRE MORE HEROES (B) in clause (iii)(I), by inserting ‘‘or bike Sec. 171. Extension of credit for new quali- Sec. 301. Short title. sharing program’’ after ‘‘bicycle’’. fied fuel cell motor vehicles. Sec. 302. Employees with health coverage (2) EFFECTIVE DATE.—The amendments Sec. 172. Extension of credit for alternative under TRICARE or the Vet- made by this subsection shall apply to tax- fuel vehicle refueling property. erans Administration may be able years beginning after December 31, 2013. SEC. 105. EXTENSION OF MORTGAGE INSURANCE PART II—EXTENDERS RELATING TO MULTIEM- exempted from employer mandate under Patient Protection PREMIUMS TREATED AS QUALIFIED PLOYER DEFINED BENEFIT PENSION PLANS RESIDENCE INTEREST. and Affordable Care Act. Sec. 181. Extension of automatic extension (a) IN GENERAL.—Subclause (I) of section of amortization periods. TITLE IV—BUDGETARY EFFECTS 163(h)(3)(E)(iv) is amended by striking ‘‘De- Sec. 182. Extension of funding improvement Sec. 401. Budgetary effects. cember 31, 2013’’ and inserting ‘‘December 31, and rehabilitation plan rules. SEC. 2. SENSE OF THE SENATE. 2015’’. (b) EFFECTIVE DATE.—The amendment Subtitle C—Revenue Provisions It is the sense of the Senate that— (1) a process of comprehensive tax reform made by this section shall apply to amounts Sec. 191. Penalty for failure to meet due should commence in the 114th Congress and paid or accrued after December 31, 2013. diligence requirements for the should conclude before January 1, 2016; SEC. 106. EXTENSION OF DEDUCTION OF STATE child tax credit. (2) Congress should endeavor, as part of AND LOCAL GENERAL SALES TAXES. Sec. 192. 100 percent continuous levy on pay- such a tax reform process, to eliminate tem- (a) IN GENERAL.—Subparagraph (I) of sec- ment to medicare providers and porary provisions from the Internal Revenue tion 164(b)(5) is amended by striking ‘‘Janu- suppliers. Code of 1986 by making permanent those pro- ary 1, 2014’’ and inserting ‘‘January 1, 2016’’. Sec. 193. Exclusion from gross income of cer- (b) EFFECTIVE DATE.—The amendment visions that merit permanency and allowing tain clean coal power grants to made by this section shall apply to taxable others to expire; non-corporate taxpayers. years beginning after December 31, 2013. (3) a major focus of such tax reform process Sec. 194. Reform of rules relating to quali- SEC. 107. EXTENSION OF SPECIAL RULE FOR should be fostering economic growth and fied tax collection contracts. CONTRIBUTIONS OF CAPITAL GAIN lowering tax rates by broadening the tax Sec. 195. Special compliance personnel pro- REAL PROPERTY MADE FOR CON- base; and gram. SERVATION PURPOSES. (4) the chairman and ranking member of Sec. 196. Exclusion of dividends from con- (a) IN GENERAL.—Clause (vi) of section the Committee on Finance of the Senate trolled foreign corporations 170(b)(1)(E) is amended by striking ‘‘Decem- should consult with the chairman and rank- from the definition of personal ber 31, 2013’’ and inserting ‘‘December 31, ing member of the Committee on the Budget 2015’’. holding company income for of the Senate to ensure that the appropriate (b) CONTRIBUTIONS BY CERTAIN CORPORATE purposes of the personal hold- baseline is used in determining the economic FARMERS AND RANCHERS.—Clause (iii) of sec- ing company rules. effects of, and rate adjustments under, tax tion 170(b)(2)(B) is amended by striking ‘‘De- Sec. 197. Inflation adjustment for certain reform. cember 31, 2013’’ and inserting ‘‘December 31, civil penalties under the Inter- TITLE I—EXTENSIONS AND MODIFICA- 2015’’. nal Revenue Code of 1986. (c) EFFECTIVE DATE.—The amendments TIONS OF EXPIRED AND EXPIRING TAX TITLE II—TAX TECHNICAL CORRECTIONS made by this section shall apply to contribu- PROVISIONS tions made in taxable years beginning after Sec. 201. Short title. Subtitle A—Provisions Expiring in 2013 Sec. 202. Amendment relating to Middle December 31, 2013. Class Tax Relief and Job Cre- PART I—INDIVIDUAL TAX EXTENDERS SEC. 108. EXTENSION OF ABOVE-THE-LINE DE- ation Act of 2012. SEC. 101. EXTENSION OF HEALTH CARE TAX DUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES. Sec. 203. Amendments relating to American CREDIT. (a) IN GENERAL.—Subsection (e) of section Taxpayer Relief Act of 2012. (a) IN GENERAL.—Subparagraph (B) of sec- 222 is amended by striking ‘‘December 31, Sec. 204. Amendments relating to Regulated tion 35(b)(1) is amended by striking ‘‘Janu- ary 1, 2014’’ and inserting ‘‘January 1, 2016’’. 2013’’ and inserting ‘‘December 31, 2015’’. Investment Company Mod- (b) EFFECTIVE DATE.—The amendment ernization Act of 2010. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to coverage made by this section shall apply to taxable Sec. 205. Amendments relating to Tax Re- years beginning after December 31, 2013. lief, Unemployment Insurance months beginning after December 31, 2013. SEC. 102. EXTENSION OF DEDUCTION FOR CER- SEC. 109. EXTENSION OF TAX-FREE DISTRIBU- Reauthorization, and Job Cre- TIONS FROM INDIVIDUAL RETIRE- ation Act of 2010. TAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACH- MENT PLANS FOR CHARITABLE PUR- Sec. 206. Amendments relating to Creating ERS. POSES. Small Business Jobs Act of 2010. (a) IN GENERAL.—Subparagraph (F) of sec- (a) IN GENERAL.—Subparagraph (D) of sec- Sec. 207. Clerical amendment relating to tion 62(a)(2) is amended by striking ‘‘or 2013’’ tion 408(d)(8) is amended by striking ‘‘De- Hiring Incentives to Restore and inserting ‘‘2013, 2014, or 2015’’. cember 31, 2013’’ and inserting ‘‘December 31, 2015’’. Employment Act. (b) EFFECTIVE DATE.—The amendment (b) EFFECTIVE DATE.—The amendment Sec. 208. Amendments relating to American made by this section shall apply to taxable made by this section shall apply to distribu- Recovery and Reinvestment years beginning after December 31, 2013. Tax Act of 2009. tions made in taxable years beginning after SEC. 103. EXTENSION OF EXCLUSION FROM December 31, 2013. Sec. 209. Amendments relating to Energy GROSS INCOME OF DISCHARGE OF Improvement and Extension QUALIFIED PRINCIPAL RESIDENCE PART II—BUSINESS TAX EXTENDERS Act of 2008. INDEBTEDNESS. SEC. 111. EXTENSION AND MODIFICATION OF RE- Sec. 210. Amendments relating to Tax Ex- (a) IN GENERAL.—Subparagraph (E) of sec- SEARCH CREDIT. tenders and Alternative Min- tion 108(a)(1) is amended by striking ‘‘Janu- (a) EXTENSION.— imum Tax Relief Act of 2008. ary 1, 2014’’ and inserting ‘‘January 1, 2016’’. (1) IN GENERAL.—Paragraph (1) of section Sec. 211. Clerical amendments relating to (b) EFFECTIVE DATE.—The amendment 41(h) is amended by striking ‘‘paid or in- Housing Assistance Tax Act of made by this section shall apply to indebted- curred’’ and all that follows and inserting 2008. ness discharged after December 31, 2013. ‘‘paid or incurred after December 31, 2015.’’.

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(2) CONFORMING AMENDMENT.—Subpara- ‘‘(iii) may be revoked only with the con- deduction allowed under chapter 1 for taxes graph (D) of section 45C(b)(1) is amended to sent of the Secretary. imposed under subsection (a).’’. read as follows: ‘‘(B) LIMITATIONS.— (3) EFFECTIVE DATE.—The amendments ‘‘(D) SPECIAL RULE.—If section 41 is not in ‘‘(i) AMOUNT.—The amount specified in any made by this subsection shall apply to cred- effect for any period, such section shall be election made under this subsection shall its determined for taxable years beginning deemed to remain in effect for such period not exceed $250,000. after December 31, 2013. for purposes of this paragraph.’’. ‘‘(ii) NUMBER OF TAXABLE YEARS.—A person (c) CREDIT ALLOWED AGAINST ALTERNATIVE (3) EFFECTIVE DATE.—The amendments may not make an election under this sub- MINIMUM TAX.— made by this subsection shall apply to section if such person (or any other person (1) IN GENERAL.—Subparagraph (B) of sec- amounts paid or incurred after December 31, treated as a single taxpayer with such person tion 38(c)(4) is amended— 2013. under paragraph (5)(A)) has made an election (A) by redesignating clauses (ii), (iii), (iv), (b) TREATMENT OF RESEARCH CREDIT FOR under this subsection for 5 or more preceding (v), (vi), (vii), (viii), and (ix) as clauses (iii), CERTAIN STARTUP COMPANIES.— taxable years. (iv), (v), (vi), (vii), (viii), (ix), and (x), respec- (1) IN GENERAL.—Section 41 is amended by ‘‘(C) SPECIAL RULE FOR PARTNERSHIPS AND S tively, and adding at the end the following new sub- CORPORATIONS.—In the case of a qualified (B) by inserting after clause (i) the fol- section: small business which is a partnership or S lowing new clause: ‘‘(i) TREATMENT OF CREDIT FOR QUALIFIED corporation, the election made under this ‘‘(ii) the credit determined under section 41 SMALL BUSINESSES.— subsection shall be made at the entity level. with respect to an eligible small business (as ‘‘(1) IN GENERAL.—At the election of a ‘‘(5) AGGREGATION RULES.— defined in paragraph (5)(C), after application qualified small business for any taxable year, ‘‘(A) IN GENERAL.—Except as provided in of rules similar to the rules of paragraph section 3111(f) shall apply to the payroll tax subparagraph (B), all persons or entities (5)(D)),’’. credit portion of the credit otherwise deter- treated as a single taxpayer under subsection (2) EFFECTIVE DATE.—The amendments mined under subsection (a) for the taxable (f)(1) shall be treated as a single taxpayer for made by this subsection shall apply to cred- year and such portion shall not be treated purposes of this subsection. its determined for taxable years beginning (other than for purposes of section 280C) as a ‘‘(B) SPECIAL RULES.—For purposes of this after December 31, 2013, and to carrybacks of credit determined under subsection (a). subsection and section 3111(f)— such credits. ‘‘(2) PAYROLL TAX CREDIT PORTION.—For ‘‘(i) each of the persons treated as a single purposes of this subsection, the payroll tax SEC. 112. EXTENSION AND MODIFICATION OF taxpayer under subparagraph (A) may sepa- TEMPORARY MINIMUM LOW-INCOME credit portion of the credit determined under rately make the election under paragraph (1) HOUSING TAX CREDIT RATE FOR subsection (a) with respect to any qualified for any taxable year, and NON-FEDERALLY SUBSIDIZED small business for any taxable year is the ‘‘(ii) the $250,000 amount under paragraph BUILDINGS. least of— (4)(B)(i) shall be allocated among all persons (a) IN GENERAL.—Subparagraph (A) of sec- ‘‘(A) the amount specified in the election treated as a single taxpayer under subpara- tion 42(b)(2) is amended by striking ‘‘Janu- made under this subsection, graph (A) in the same manner as under sub- ary 1, 2014’’ and inserting ‘‘January 1, 2016’’. ‘‘(B) the credit determined under subparagraph (A)(ii) or (B)(ii) of subsection (b) TEMPORARY MINIMUM CREDIT RATE FOR section (a) for the taxable year (determined (f)(1), whichever is applicable. NON-FEDERALLY SUBSIDIZED EXISTING BUILD- before the application of this subsection), or ‘‘(6) REGULATIONS.—The Secretary shall INGS.—Subsection (b) of section 42 is amend- ‘‘(C) in the case of a qualified small busi- prescribe such regulations as may be nec- ed by redesignating paragraph (3) as para- ness other than a partnership or S corpora- essary to carry out the purposes of this sub- graph (4) and by inserting after paragraph (2) tion, the amount of the business credit section, including— the following new paragraph: carryforward under section 39 carried from ‘‘(A) regulations to prevent the avoidance ‘‘(3) TEMPORARY MINIMUM CREDIT RATE FOR the taxable year (determined before the ap- of the purposes of the limitations and aggre- NON-FEDERALLY SUBSIDIZED EXISTING BUILD- plication of this subsection to the taxable gation rules under this subsection through INGS.—In the case of any existing building— year). the use of successor companies or other ‘‘(A) which is placed in service by the tax- ‘‘(3) QUALIFIED SMALL BUSINESS.—For pur- means, payer after the date of the enactment of the poses of this subsection— ‘‘(B) regulations to minimize compliance EXPIRE Act of 2014 with respect to housing ‘‘(A) IN GENERAL.—The term ‘qualified and record-keeping burdens under this sub- credit dollar amount allocations made before small business’ means, with respect to any section, and January 1, 2016, and taxable year— ‘‘(C) regulations for recapturing the benefit ‘‘(B) which is not federally subsidized for ‘‘(i) a corporation or partnership, if— of credits determined under section 3111(f) in the taxable year, ‘‘(I) the gross receipts (as determined cases where there is a subsequent adjust- the applicable percentage shall not be less under the rules of section 448(c)(3), without ment to the payroll tax credit portion of the than 4 percent.’’. regard to subparagraph (A) thereof) of such credit determined under subsection (a), in- (c) EFFECTIVE DATE.—The amendments entity for the taxable year is less than cluding requiring amended income tax re- made by this section shall take effect on $5,000,000, and turns in the cases where there is such an ad- January 1, 2014. ‘‘(II) such entity did not have gross re- justment.’’. SEC. 113. EXTENSION OF MILITARY HOUSING AL- ceipts (as so determined) for any taxable (2) CREDIT ALLOWED AGAINST FICA TAXES.— LOWANCE EXCLUSION FOR DETER- year preceding the 5-taxable-year period end- Section 3111 is amended by adding at the end MINING WHETHER A TENANT IN ing with such taxable year, and the following new subsection: CERTAIN COUNTIES IS LOW-INCOME. ‘‘(ii) any person (other than a corporation ‘‘(f) CREDIT FOR RESEARCH EXPENDITURES (a) IN GENERAL.—Subsection (b) of section or partnership) who meets the requirements OF QUALIFIED SMALL BUSINESSES.— 3005 of the Housing Assistance Tax Act of of subclauses (I) and (II) of clause (i), deter- ‘‘(1) IN GENERAL.—In the case of a taxpayer 2008 is amended by striking ‘‘January 1, 2014’’ mined— who has made an election under section 41(i) each place it appears and inserting ‘‘January ‘‘(I) by substituting ‘person’ for ‘entity’ for a taxable year, there shall be allowed as 1, 2016’’. each place it appears, and a credit against the tax imposed by sub- (b) EFFECTIVE DATE.—The amendments ‘‘(II) by only taking into account the ag- section (a) for the first calendar quarter made by this section shall take effect as if gregate gross receipts received by such per- which begins after the date on which the tax- included in the enactment of section 3005 of son in carrying on all trades or businesses of payer files the return specified in section the Housing Assistance Tax Act of 2008. such person. 41(i)(4)(A)(ii) an amount equal to the payroll SEC. 114. EXTENSION OF INDIAN EMPLOYMENT ‘‘(B) LIMITATION.—Such term shall not in- tax credit portion determined under section TAX CREDIT. clude an organization which is exempt from 41(i)(2). (a) IN GENERAL.—Subsection (f) of section taxation under section 501. ‘‘(2) LIMITATION.—The credit allowed by 45A is amended by striking ‘‘December 31, ‘‘(4) ELECTION.— paragraph (1) shall not exceed the tax im- 2013’’ and inserting ‘‘December 31, 2015’’. ‘‘(A) IN GENERAL.—Any election under this posed by subsection (a) for any calendar (b) EFFECTIVE DATE.—The amendment subsection for any taxable year— quarter on the wages paid with respect to made by this section shall apply to taxable ‘‘(i) shall specify the amount of the credit the employment of all individuals in the em- years beginning after December 31, 2013. to which such election applies, ploy of the employer. SEC. 115. EXTENSION AND MODIFICATION OF ‘‘(ii) shall be made on or before the due ‘‘(3) CARRYOVER OF UNUSED CREDIT.—If the NEW MARKETS TAX CREDIT. date (including extensions) of— amount of the credit under paragraph (1) ex- (a) IN GENERAL.—Subparagraph (G) of sec- ‘‘(I) in the case of a qualified small busi- ceeds the limitation of paragraph (2) for any tion 45D(f)(1) is amended by striking ‘‘and ness which is a partnership, the return re- calendar quarter, such excess shall be carried 2013’’ and inserting ‘‘2013, 2014, and 2015’’. quired to be filed under section 6031, to the succeeding calendar quarter and al- (b) CARRYOVER OF UNUSED LIMITATION.— ‘‘(II) in the case of a qualified small busi- lowed as a credit under paragraph (1) for Paragraph (3) of section 45D(f) is amended by ness which is an S corporation, the return re- such quarter. striking ‘‘2018’’ and inserting ‘‘2020’’. quired to be filed under section 6037, and ‘‘(4) DEDUCTION ALLOWED FOR CREDITED (c) ALLOCATIONS DESIGNATED FOR AREAS ‘‘(III) in the case of any other qualified AMOUNTS.—The credit allowed under para- IMPACTED BY DECLINE IN MANUFACTURING.— small business, the return of tax for the tax- graph (1) shall not be taken into account for Paragraph (3) of section 45D(f), as amended able year, and purposes of determining the amount of any by subsection (b), is amended—

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00039 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.020 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2962 CONGRESSIONAL RECORD — SENATE May 13, 2014 (1) by striking ‘‘If the new markets tax amended by adding at the end the following (1) by striking ‘‘January 1, 2015’’ in sub- credit limitation’’ and inserting the fol- new paragraph: paragraph (A)(iv) and inserting ‘‘January 1, lowing: ‘‘(15) QUALIFIED LONG-TERM UNEMPLOYMENT 2017’’, and ‘‘(A) IN GENERAL.—If the new markets tax RECIPIENT.—The term ‘qualified long-term (2) by striking ‘‘January 1, 2014’’ each place credit limitation’’, unemployment recipient’ means any indi- it appears and inserting ‘‘January 1, 2016’’. (2) by striking ‘‘No’’ in the last sentence vidual who is certified by the designated (b) SPECIAL RULE FOR FEDERAL LONG-TERM and inserting ‘‘Except as provided in sub- local agency as being in a period of unem- CONTRACTS.—Clause (ii) of section 460(c)(6)(B) paragraph (B), no’’, and ployment which— is amended by striking ‘‘January 1, 2014 (3) by adding at the end, the following new ‘‘(A) is not less than 27 consecutive weeks, (January 1, 2015’’ and inserting ‘‘January 1, subparagraph: and 2016 (January 1, 2017’’. ‘‘(B) CERTAIN AMOUNTS AVAILABLE FOR ‘‘(B) includes a period in which the indi- (c) EXTENSION OF ELECTION TO ACCELERATE AREAS IMPACTED BY DECLINE IN MANUFAC- vidual was receiving unemployment com- THE AMT CREDIT IN LIEU OF BONUS DEPRECIA- TURING.—Any amount carried to a calendar pensation under State or Federal law.’’. year after the year described in the second (c) EFFECTIVE DATE.—The amendments TION.— sentence of subparagraph (A) shall be avail- made by this section shall apply to individ- (1) IN GENERAL.—Subclause (II) of section able only for allocation to qualified commu- uals who begin work for the employer after 168(k)(4)(D)(iii) is amended by striking ‘‘Jan- nity development entities a significant mis- December 31, 2013. uary 1, 2014’’ and inserting ‘‘January 1, 2016’’. sion of which is providing investments and SEC. 120. EXTENSION AND MODIFICATION OF (2) ROUND 4 EXTENSION PROPERTY.—Para- services to persons in the trade or business QUALIFIED ZONE ACADEMY BONDS. graph (4) of section 168(k) is amended by add- of manufacturing products in communities (a) EXTENSION.—Paragraph (1) of section ing at the end the following new subpara- which have suffered major manufacturing 54E(c) is amended by striking ‘‘and 2013’’ and graph: job losses or a major manufacturing job loss inserting ‘‘2013, 2014, and 2015’’. ‘‘(K) SPECIAL RULES FOR ROUND 4 EXTENSION event, as designated by the Secretary.’’. (b) REDUCTION OF PRIVATE BUSINESS CON- PROPERTY.— (d) EFFECTIVE DATE.—The amendments TRIBUTION REQUIREMENT.—Subsection (b) of ‘‘(i) IN GENERAL.—In the case of round 4 ex- made by this section shall apply to calendar section 54E is amended by striking ‘‘10 per- tension property, in applying this paragraph years beginning after December 31, 2013. cent’’ and inserting ‘‘5 percent’’. to any taxpayer— ‘‘(I) the limitation described in subpara- SEC. 116. EXTENSION OF RAILROAD TRACK MAIN- (c) EFFECTIVE DATE.—The amendments TENANCE CREDIT. made by subsections (a) and (b) shall apply graph (B)(i) and the business credit increase (a) IN GENERAL.—Subsection (f) of section to obligations issued after December 31, 2013. amount under subparagraph (E)(iii) thereof 45G is amended by striking ‘‘January 1, 2014’’ (d) TECHNICAL CORRECTION AND CONFORMING shall not apply, and and inserting ‘‘January 1, 2016’’. AMENDMENT.— ‘‘(II) the bonus depreciation amount, max- (b) EFFECTIVE DATE.—The amendment (1) IN GENERAL.—Clause (iii) of section imum amount, and maximum increase made by this section shall apply to expendi- 6431(f)(3)(A) is amended— amount shall be computed separately from tures paid or incurred in taxable years begin- (A) by striking ‘‘2011’’ and inserting ‘‘years amounts computed with respect to eligible ning after December 31, 2013. after 2010’’, and qualified property which is not round 4 ex- SEC. 117. EXTENSION OF MINE RESCUE TEAM (B) by striking ‘‘of such allocation’’ and in- tension property, and, in the case of round 4 TRAINING CREDIT. serting ‘‘of any such allocation’’. extension property, shall be computed sepa- (a) IN GENERAL.—Subsection (e) of section (2) EFFECTIVE DATE.—The amendments rately with respect to round 4 extension 45N is amended by striking ‘‘December 31, made by this subsection shall take effect as property placed in service before January 1, 2013’’ and inserting ‘‘December 31, 2015’’. if included in section 310 of the American 2015 (January 1, 2016, in the case of property (b) EFFECTIVE DATE.—The amendment Taxpayer Relief Act of 2012. described in subparagraph (B) or (C) of para- made by this section shall apply to taxable SEC. 121. EXTENSION OF CLASSIFICATION OF graph (2)) and with respect to other round 4 years beginning after December 31, 2013. CERTAIN RACE HORSES AS 3-YEAR extension property. PROPERTY. SEC. 118. EXTENSION AND MODIFICATION OF EM- ‘‘(ii) ELECTION.— PLOYER WAGE CREDIT FOR EM- (a) IN GENERAL.—Clause (i) of section ‘‘(I) A taxpayer who has an election in ef- PLOYEES WHO ARE ACTIVE DUTY 168(e)(3)(A) is amended— fect under this paragraph for round 3 exten- MEMBERS OF THE UNIFORMED (1) by striking ‘‘January 1, 2014’’ in sub- sion property shall be treated as having an SERVICES. clause (I) and inserting ‘‘January 1, 2016’’, election in effect for round 4 extension prop- (a) IN GENERAL.—Subsection (f) of section and erty unless the taxpayer elects to not have 45P is amended by striking ‘‘December 31, (2) by striking ‘‘December 31, 2013’’ in sub- this paragraph apply to round 4 extension 2013’’ and inserting ‘‘December 31, 2015’’. clause (II) and inserting ‘‘December 31, 2015’’. property. (b) APPLICABILITY TO ALL EMPLOYERS.— (b) EFFECTIVE DATE.—The amendments ‘‘(II) A taxpayer who does not have an elec- (1) IN GENERAL.—Subsection (a) of section made by this section shall apply to property tion in effect under this paragraph for round 45P is amended by striking ‘‘, in the case of placed in service after December 31, 2013. 3 extension property may elect to have this an eligible small business employer’’. SEC. 122. EXTENSION OF 15-YEAR STRAIGHT-LINE paragraph apply to round 4 extension prop- (2) CONFORMING AMENDMENT.—Paragraph COST RECOVERY FOR QUALIFIED erty. LEASEHOLD IMPROVEMENTS, (3) of section 45P(b) is amended to read as ‘‘(iii) ROUND 4 EXTENSION PROPERTY.—For follows: QUALIFIED RESTAURANT BUILD- INGS AND IMPROVEMENTS, AND purposes of this subparagraph, the term ‘‘(3) CONTROLLED GROUPS.—All persons QUALIFIED RETAIL IMPROVEMENTS. ‘round 4 extension property’ means property treated as a single employer under sub- (a) IN GENERAL.—Clauses (iv), (v), and (ix) which is eligible qualified property solely by section (b), (c), (m), or (o) of section 414 shall of section 168(e)(3)(E) are each amended by reason of the extension of the application of be treated as a single employer.’’. striking ‘‘January 1, 2014’’ and inserting the special allowance under paragraph (1) (c) EXPANSION TO 100 PERCENT OF ELIGIBLE ‘‘January 1, 2016’’. pursuant to the amendments made by sec- DIFFERENTIAL WAGE PAYMENTS.—Subsection (b) EFFECTIVE DATE.—The amendments tion 125(a) of the EXPIRE Act of 2014 (and (a) of section 45P is amended by striking ‘‘20 made by this section shall apply to property the application of such extension to this percent of the sum’’ and inserting ‘‘the placed in service after December 31, 2013. paragraph pursuant to the amendment made sum’’. SEC. 123. EXTENSION OF 7-YEAR RECOVERY PE- by section 125(c) of such Act).’’. (d) EFFECTIVE DATE.—The amendments RIOD FOR MOTORSPORTS ENTER- made by this section shall apply to payments (d) CONFORMING AMENDMENTS.— TAINMENT COMPLEXES. (1) The heading for subsection (k) of sec- made after December 31, 2013. (a) IN GENERAL.—Subparagraph (D) of section 168 is amended by striking ‘‘JANUARY 1, SEC. 119. EXTENSION AND MODIFICATION OF tion 168(i)(15) is amended by striking ‘‘De- WORK OPPORTUNITY TAX CREDIT. 2014’’ and inserting ‘‘JANUARY 1, 2016’’. cember 31, 2013’’ and inserting ‘‘December 31, (2) The heading for clause (ii) of section (a) IN GENERAL.—Paragraph (4) of section 2015’’. 168(k)(2)(B) is amended by striking ‘‘PRE-JAN- 51(c) is amended by striking ‘‘for the em- (b) EFFECTIVE DATE.—The amendment UARY 1, 2014’’ and inserting ‘‘PRE-JANUARY 1, ployer’’ and all that follows and inserting made by this section shall apply to property 2016’’. ‘‘for the employer after December 31, 2015’’. placed in service after December 31, 2013. (b) CREDIT FOR HIRING LONG-TERM UNEM- (3) Subparagraph (C) of section 168(n)(2) is SEC. 124. EXTENSION OF ACCELERATED DEPRE- amended by striking ‘‘January 1, 2014’’ and PLOYMENT RECIPIENTS.— CIATION FOR BUSINESS PROPERTY (1) IN GENERAL.—Paragraph (1) of section ON AN INDIAN RESERVATION. inserting ‘‘January 1, 2016’’. 51(d) is amended by striking ‘‘or’’ at the end (a) IN GENERAL.—Paragraph (8) of section (4) Subparagraph (D) of section 1400L(b)(2) of subparagraph (H), by striking the period 168(j) is amended by striking ‘‘December 31, is amended by striking ‘‘January 1, 2014’’ and at the end of subparagraph (I) and inserting 2013’’ and inserting ‘‘December 31, 2015’’. inserting ‘‘January 1, 2016’’. ‘‘, or’’, and by adding at the end the fol- (b) EFFECTIVE DATE.—The amendment (5) Subparagraph (B) of section 1400N(d)(3) lowing new subparagraph: made by this section shall apply to property is amended by striking ‘‘January 1, 2014’’ and ‘‘(J) a qualified long-term unemployment placed in service after December 31, 2013. inserting ‘‘January 1, 2016’’. recipient.’’. SEC. 125. EXTENSION OF BONUS DEPRECIATION. (e) TECHNICAL AMENDMENT RELATING TO (2) QUALIFIED LONG-TERM UNEMPLOYMENT (a) IN GENERAL.—Paragraph (2) of section SECTION 331 OF THE AMERICAN TAXPAYER RE- RECIPIENT.—Subsection (d) of section 51 is 168(k) is amended— LIEF ACT OF 2012.—

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(1) IN GENERAL.—Clause (iii) of section graph (A) is not a multiple of $10,000, such qualified live theatrical production refers to 168(k)(4)(J) is amended by striking ‘‘any tax- amount shall be rounded to the nearest mul- each of the following, but only if each of the able year’’ and inserting ‘‘its first taxable tiple of $10,000.’’. following is treated by the taxpayer as a sep- year’’. (f) EFFECTIVE DATE.—The amendments arate activity for all purposes of this title: (2) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable ‘‘(i) The initial staging of a live theatrical made by this subsection shall take effect as years beginning after December 31, 2013. production. if included in the provision of the American SEC. 128. EXTENSION OF ELECTION TO EXPENSE ‘‘(ii) Subsequent additional stagings or Taxpayer Relief Act of 2012 to which it re- MINE SAFETY EQUIPMENT. touring of such production which are pro- lates. (a) IN GENERAL.—Subsection (g) of section duced by the same producer as the initial (f) EFFECTIVE DATE.—Except as provided in 179E is amended by striking ‘‘December 31, staging. subsection (e)(2), the amendments made by 2013’’ and inserting ‘‘December 31, 2015’’. ‘‘(D) EXCEPTION.—A production is not de- this section shall apply to property placed in (b) EFFECTIVE DATE.—The amendment scribed in this paragraph if such production service after December 31, 2013, in taxable made by this section shall apply to property includes or consists of any performance of years ending after such date. placed in service after December 31, 2013. conduct described in section 2257(h)(1) of SEC. 126. EXTENSION OF ENHANCED CHARI- SEC. 129. EXTENSION OF SPECIAL EXPENSING title 18, United States Code.’’. TABLE DEDUCTION FOR CONTRIBU- RULES FOR CERTAIN FILM AND TEL- (d) EFFECTIVE DATES.— TIONS OF FOOD INVENTORY. EVISION PRODUCTIONS; SPECIAL (1) IN GENERAL.—The amendments made by (a) IN GENERAL.—Clause (iv) of section EXPENSING FOR LIVE THEATRICAL this section shall apply to productions com- 170(e)(3)(C) is amended by striking ‘‘Decem- PRODUCTIONS. mencing after December 31, 2013. ber 31, 2013’’ and inserting ‘‘December 31, (a) IN GENERAL.—Subsection (f) of section (2) COMMENCEMENT.—For purposes of para- 2015’’. 181 is amended by striking ‘‘December 31, graph (1), the date on which a qualified live (b) EFFECTIVE DATE.—The amendment 2013’’ and inserting ‘‘December 31, 2015’’. theatrical production commences is the date made by this section shall apply to contribu- (b) APPLICATION TO LIVE PRODUCTIONS.— tions made after December 31, 2013. of the first public performance of such pro- (1) IN GENERAL.—Paragraph (1) of section duction for a paying audience. SEC. 127. EXTENSION AND MODIFICATION OF IN- 181(a) is amended by inserting ‘‘, and any SEC. 130. EXTENSION OF DEDUCTION ALLOW- CREASED EXPENSING LIMITATIONS qualified live theatrical production,’’ after AND TREATMENT OF CERTAIN REAL ABLE WITH RESPECT TO INCOME AT- PROPERTY AS SECTION 179 PROP- ‘‘any qualified film or television produc- TRIBUTABLE TO DOMESTIC PRO- ERTY. tion’’. DUCTION ACTIVITIES IN PUERTO RICO. (a) IN GENERAL.— (2) CONFORMING AMENDMENTS.—Section 181 (a) IN GENERAL.—Subparagraph (C) of sec- (1) DOLLAR LIMITATION.—Section 179(b)(1) is is amended— amended— (A) by inserting ‘‘or any qualified live the- tion 199(d)(8) is amended— (A) by striking ‘‘beginning in 2010, 2011, atrical production’’ after ‘‘qualified film or (1) by striking ‘‘first 8 taxable years’’ and 2012, or 2013’’ in subparagraph (B) and insert- television production’’ each place it appears inserting ‘‘first 10 taxable years’’, and ing ‘‘beginning after 2009 and before 2016’’, in subsections (a)(2), (b), and (c)(1), (2) by striking ‘‘January 1, 2014’’ and in- and (B) by inserting ‘‘or qualified live theat- serting ‘‘January 1, 2016’’. (b) EFFECTIVE DATE.—The amendments (B) by striking ‘‘2013’’ in subparagraph (C) rical productions’’ after ‘‘qualified film or made by this section shall apply to taxable and inserting ‘‘2015’’. television productions’’ in subsection (f), and years beginning after December 31, 2013. (2) REDUCTION IN LIMITATION.—Section (C) by inserting ‘‘AND LIVE THEATRICAL’’ after ‘‘FILM AND TELEVISION’’ in the heading. SEC. 131. EXTENSION OF MODIFICATION OF TAX 179(b)(2) is amended— TREATMENT OF CERTAIN PAYMENTS (3) CLERICAL AMENDMENT.—The item relat- (A) by striking ‘‘beginning in 2010, 2011, TO CONTROLLING EXEMPT ORGANI- 2012, or 2013’’ in subparagraph (B) and inserting to section 181 in the table of sections for ZATIONS. ing ‘‘beginning after 2009 and before 2016’’, part VI of subchapter B of chapter 1 is (a) IN GENERAL.—Clause (iv) of section and amended to read as follows: 512(b)(13)(E) is amended by striking ‘‘Decem- (B) by striking ‘‘2013’’ in subparagraph (C) ‘‘Sec. 181. Treatment of certain qualified ber 31, 2013’’ and inserting ‘‘December 31, and inserting ‘‘2015’’. film and television and live the- 2015’’. (b) COMPUTER SOFTWARE.—Section atrical productions.’’. (b) EFFECTIVE DATE.—The amendment 179(d)(1)(A)(ii) is amended by striking ‘‘2014’’ (c) QUALIFIED LIVE THEATRICAL PRODUC- made by this section shall apply to payments and inserting ‘‘2016’’. TION.—Section 181 is amended— received or accrued after December 31, 2013. (c) ELECTION.—Section 179(c)(2) is amended (1) by redesignating subsections (e) and (f), SEC. 132. EXTENSION OF TREATMENT OF CER- by striking ‘‘2014’’ and inserting ‘‘2016’’. as amended by subsections (a) and (b), as TAIN DIVIDENDS OF REGULATED IN- (d) SPECIAL RULES FOR TREATMENT OF VESTMENT COMPANIES. subsections (f) and (g), respectively, and QUALIFIED REAL PROPERTY.— (a) IN GENERAL.—Paragraphs (1)(C)(v) and (2) by inserting after subsection (d) the fol- (1) IN GENERAL.—Section 179(f)(1) is amend- (2)(C)(v) of section 871(k) are each amended ed by striking ‘‘beginning in 2010, 2011, 2012, lowing new subsection: by striking ‘‘December 31, 2013’’ and insert- ‘‘(e) QUALIFIED LIVE THEATRICAL PRODUC- or 2013’’ and inserting ‘‘beginning after 2009 ing ‘‘December 31, 2015’’. TION.—For purposes of this section— and before 2016’’. (b) EFFECTIVE DATE.—The amendments ‘‘(1) IN GENERAL.—The term ‘qualified live (2) CARRYOVER LIMITATION.— made by this section shall apply to taxable theatrical production’ means any production (A) IN GENERAL.—Section 179(f)(4) is years beginning after December 31, 2013. described in paragraph (2) if 75 percent of the amended by striking ‘‘2013’’ each place it ap- SEC. 133. EXTENSION OF RIC QUALIFIED INVEST- pears and inserting ‘‘2015’’. total compensation of the production is MENT ENTITY TREATMENT UNDER qualified compensation (as defined in sub- (B) CONFORMING AMENDMENT.—The heading FIRPTA. of subparagraph (C) of section 179(f)(4) is section (d)(3)). (a) IN GENERAL.—Clause (ii) of section ‘‘(2) PRODUCTION.— amended by striking ‘‘2011 AND 2012’’ and in- 897(h)(4)(A) is amended by striking ‘‘Decem- ‘‘(A) IN GENERAL.—A production is de- serting ‘‘2011, 2012, 2013, AND 2014’’. ber 31, 2013’’ and inserting ‘‘December 31, (e) ADJUSTMENT FOR INFLATION.—Sub- scribed in this paragraph if such production 2015’’. section (b) of section 179 of the Internal Rev- is a live staged production of a play (with or (b) EFFECTIVE DATE.— enue Code of 1986 is amended by adding at without music) which is derived from a writ- (1) IN GENERAL.—The amendment made by the end the following new paragraph: ten book or script and is produced or pre- this section shall take effect on January 1, ‘‘(6) INFLATION ADJUSTMENT.— sented by a taxable entity in any venue 2014. Notwithstanding the preceding sen- ‘‘(A) IN GENERAL.—In the case of any tax- which has an audience capacity of not more tence, such amendment shall not apply with able year beginning after 2013, the $500,000 than 3,000 or a series of venues the majority respect to the withholding requirement amount in paragraph (1)(B) and the $2,000,000 of which have an audience capacity of not under section 1445 of the Internal Revenue amount in paragraph (2)(B) shall each be in- more than 3,000. Code of 1986 for any payment made before creased by an amount equal to— ‘‘(B) TOURING COMPANIES, ETC.—In the case the date of the enactment of this Act. ‘‘(i) such dollar amount, multiplied by of multiple live staged productions— (2) AMOUNTS WITHHELD ON OR BEFORE DATE ‘‘(ii) the cost-of-living adjustment deter- ‘‘(i) for which the election under this sec- OF ENACTMENT.—In the case of a regulated in- mined under section 1(f)(3) for the calendar tion would be allowable to the same tax- vestment company— year in which the taxable year begins, by payer, and (A) which makes a distribution after De- substituting ‘calendar year 2012’ for ‘cal- ‘‘(ii) which are— cember 31, 2013, and before the date of the en- endar year 1992’ in subparagraph (B) thereof. ‘‘(I) separate phases of a production, or actment of this Act, and ‘‘(B) ROUNDING.— ‘‘(II) separate simultaneous stagings of the (B) which would (but for the second sen- ‘‘(i) DOLLAR LIMITATION.—If the amount in same production in different geographical lo- tence of paragraph (1)) have been required to paragraph (1)(B) as increased under subpara- cations (not including multiple performance withhold with respect to such distribution graph (A) is not a multiple of $1,000, such locations of any one touring production), under section 1445 of such Code, amount shall be rounded to the nearest mul- each such live staged production shall be such investment company shall not be liable tiple of $1,000. treated as a separate production. to any person to whom such distribution was ‘‘(ii) PHASEOUT AMOUNT.—If the amount in ‘‘(C) PHASE.—For purposes of subparagraph made for any amount so withheld and paid paragraph (2)(B) as increased under subpara- (B), the term ‘phase’ with respect to any over to the Secretary of the Treasury.

VerDate Mar 15 2010 02:55 May 14, 2014 Jkt 039060 PO 00000 Frm 00041 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.020 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2964 CONGRESSIONAL RECORD — SENATE May 13, 2014 SEC. 134. EXTENSION OF SUBPART F EXCEPTION made such nomination amends the nomina- cluding supplements) is in effect on the date FOR ACTIVE FINANCING INCOME. tion to provide for a new termination date in of the enactment of the American Recovery (a) EXEMPT INSURANCE INCOME.—Paragraph such manner as the Secretary of the Treas- and Reinvestment Tax Act of 2009, in the (10) of section 953(e) is amended— ury (or the Secretary’s designee) may pro- case of any other component.’’. (1) by striking ‘‘January 1, 2014’’ and in- vide. (3) CONFORMING AMENDMENT.—Subpara- serting ‘‘January 1, 2016’’, and (c) TECHNICAL AMENDMENTS RELATING TO graph (D) of section 25C(c)(3), as so redesig- (2) by striking ‘‘December 31, 2013’’ and in- SECTION 753 OF THE TAX RELIEF, UNEMPLOY- nated, is amended to read as follows: serting ‘‘December 31, 2015’’. MENT INSURANCE REAUTHORIZATION, AND JOB ‘‘(D) any roof or roof products which are (b) SPECIAL RULE FOR INCOME DERIVED IN CREATION ACT OF 2010; EXTENSION OF NON- installed on a dwelling unit and are specifi- THE ACTIVE CONDUCT OF BANKING, FINANCING, RECOGNITION OF GAIN ON ROLLOVER OF EM- cally and primarily designed to reduce the OR SIMILAR BUSINESSES.—Paragraph (9) of POWERMENT ZONE INVESTMENTS.—Subpara- heat gain of such dwelling unit.’’. section 954(h) is amended by striking ‘‘Janu- graph (A) of section 1397B(b)(1) is amended (c) SEPARATE STANDARDS FOR TANKLESS ary 1, 2014’’ and inserting ‘‘January 1, 2016’’. by striking ‘‘and’’ at the end of clause (ii), by AND STORAGE WATER HEATERS.— (c) EFFECTIVE DATE.—The amendments striking the period at the end of clause (iii) (1) IN GENERAL.—Subparagraph (D) of sec- made by this section shall apply to taxable and inserting ‘‘, and’’, and by adding at the tion 25C(d)(3) is amended by striking ‘‘which years of foreign corporations beginning after end the following new clause: has either’’ and all that follows and inserting December 31, 2013, and to taxable years of ‘‘(iv) ‘January 1, 2016’ were substituted for ‘‘which has either— United States shareholders with or within ‘January 1, 2010’ each place it appears.’’. ‘‘(i) in the case of a storage water heater, which any such taxable year of such foreign (d) EFFECTIVE DATES.— an energy factor of at least 0.80 or a thermal corporation ends. (1) IN GENERAL.—The amendment made by efficiency of at least 90 percent, and SEC. 135. EXTENSION OF LOOK-THRU TREAT- subsection (a) shall apply to periods after ‘‘(ii) in the case of any other water heater, MENT OF PAYMENTS BETWEEN RE- December 31, 2013. an energy factor of at least 0.90 or a thermal LATED CONTROLLED FOREIGN COR- (2) TECHNICAL AMENDMENTS.—The amend- efficiency of at least 90 percent, and’’. PORATIONS UNDER FOREIGN PER- ments made by subsection (c) shall take ef- (2) STORAGE WATER HEATERS.—Paragraph SONAL HOLDING COMPANY RULES. fect as if included in section 753 of the Tax (3) of section 25C(d) is amended by adding at (a) IN GENERAL.—Subparagraph (C) of sec- Relief, Unemployment Insurance Reauthor- the end the following flush sentence: tion 954(c)(6) is amended by striking ‘‘Janu- ization, and Job Creation Act of 2010. ‘‘For purposes of subparagraph (D)(i), the ary 1, 2014’’ and inserting ‘‘January 1, 2016’’. term ‘storage water heater’ means a water (b) EFFECTIVE DATE.—The amendment SEC. 140. EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM heater that has a water storage capacity of made by this section shall apply to taxable EXCISE TAXES TO PUERTO RICO AND more than 20 gallons but not more than 55 years of foreign corporations beginning after THE VIRGIN ISLANDS. gallons.’’. December 31, 2013, and to taxable years of (a) IN GENERAL.—Paragraph (1) of section (d) MODIFICATION OF TESTING STANDARDS United States shareholders with or within 7652(f) is amended by striking ‘‘January 1, FOR BIOMASS STOVES.—Subparagraph (E) of which such taxable years of foreign corpora- 2014’’ and inserting ‘‘January 1, 2016’’. section 25C(d)(3) is amended by inserting be- tions end. (b) EFFECTIVE DATE.—The amendment fore the period the following: ‘‘, when tested SEC. 136. EXTENSION OF TEMPORARY EXCLU- made by this section shall apply to distilled using the higher heating value of the fuel SION OF 100 PERCENT OF GAIN ON spirits brought into the United States after CERTAIN SMALL BUSINESS STOCK. and in accordance with the Canadian Stand- December 31, 2013. ards Administration B415.1 test protocol’’. (a) IN GENERAL.—Paragraph (4) of section 1202(a) is amended— SEC. 141. EXTENSION OF AMERICAN SAMOA ECO- (e) SEPARATE STANDARD FOR OIL HOT NOMIC DEVELOPMENT CREDIT. (1) by striking ‘‘January 1, 2014’’ and in- WATER BOILERS.—Paragraph (4) of section (a) IN GENERAL.—Subsection (d) of section serting ‘‘January 1, 2016’’, and 25C(d) is amended by striking ‘‘95’’ and in- 119 of division A of the Tax Relief and Health serting ‘‘95 (90 in the case of an oil hot water (2) by striking ‘‘AND 2013’’ in the heading Care Act of 2006 is amended— boiler)’’. and inserting ‘‘2013, 2014, AND 2015’’. (1) by striking ‘‘January 1, 2014’’ each place (f) EFFECTIVE DATE.—The amendments (b) EFFECTIVE DATE.—The amendments it appears and inserting ‘‘January 1, 2016’’, made by this section shall apply to stock ac- made by this section shall apply to property (2) by striking ‘‘first 8 taxable years’’ in quired after December 31, 2013. placed in service after December 31, 2013. paragraph (1) and inserting ‘‘first 10 taxable SEC. 152. EXTENSION OF CREDIT FOR 2-WHEELED SEC. 137. EXTENSION OF BASIS ADJUSTMENT TO years’’, and PLUG-IN ELECTRIC VEHICLES. STOCK OF S CORPORATIONS MAK- ING CHARITABLE CONTRIBUTIONS (3) by striking ‘‘first 2 taxable years’’ in (a) IN GENERAL.—Subparagraph (E) of sec- OF PROPERTY. paragraph (2) and inserting ‘‘first 4 taxable tion 30D(g)(3) is amended by striking ‘‘Janu- (a) IN GENERAL.—Paragraph (2) of section years’’. ary 1, 2014’’ and inserting ‘‘January 1, 2014 1367(a) is amended by striking ‘‘December 31, (b) EFFECTIVE DATE.—The amendments (January 1, 2016, in the case of a vehicle that 2013’’ and inserting ‘‘December 31, 2015’’. made by this section shall apply to taxable has 2 wheels).’’. (b) EFFECTIVE DATE.—The amendment years beginning after December 31, 2013. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to contribu- PART III—ENERGY TAX EXTENDERS made by this section shall apply to vehicles tions made in taxable years beginning after SEC. 151. EXTENSION AND MODIFICATION OF acquired after December 31, 2013. December 31, 2013. CREDIT FOR NONBUSINESS ENERGY SEC. 153. EXTENSION OF SECOND GENERATION SEC. 138. EXTENSION OF REDUCTION IN S-COR- PROPERTY. BIOFUEL PRODUCER CREDIT. PORATION RECOGNITION PERIOD (a) IN GENERAL.—Paragraph (2) of section (a) IN GENERAL.—Clause (i) of section FOR BUILT-IN GAINS TAX. 25C(g) is amended by striking ‘‘December 31, 40(b)(6)(J) is amended by striking ‘‘January (a) IN GENERAL.—Subparagraph (C) of sec- 2013’’ and inserting ‘‘December 31, 2015’’. 1, 2014’’ and inserting ‘‘January 1, 2016’’. tion 1374(d)(7) is amended— (b) UPDATED ENERGY STAR REQUIREMENTS (b) EFFECTIVE DATE.—The amendment (1) by striking ‘‘2012 or 2013’’ and inserting FOR WINDOWS, DOORS, SKYLIGHTS, AND ROOF- made by this subsection shall apply to quali- ‘‘2012, 2013, 2014, or 2015’’, and ING.— fied second generation biofuel production (2) by striking ‘‘2012 AND 2013’’ in the heading (1) IN GENERAL.—Paragraph (1) of section after December 31, 2013. and inserting ‘‘2012, 2013, 2014, AND 2015’’. 25C(c) is amended by striking ‘‘which meets’’ SEC. 154. EXTENSION OF INCENTIVES FOR BIO- (b) EFFECTIVE DATE.—The amendments and all that follows through ‘‘require- DIESEL AND RENEWABLE DIESEL. made by this section shall apply to taxable ments)’’. (a) CREDITS FOR BIODIESEL AND RENEWABLE years beginning after December 31, 2013. (2) ENERGY EFFICIENT BUILDING ENVELOPE DIESEL USED AS FUEL.—Subsection (g) of sec- SEC. 139. EXTENSION OF EMPOWERMENT ZONE COMPONENT.—Subsection (c) of section 25C is tion 40A is amended by striking ‘‘December TAX INCENTIVES. amended by redesignating paragraphs (2) and 31, 2013’’ and inserting ‘‘December 31, 2015’’. (a) IN GENERAL.—Clause (i) of section (3) as paragraphs (3) and (4), respectively, (b) EFFECTIVE DATE.—The amendment 1391(d)(1)(A) is amended by striking ‘‘Decem- and by inserting after paragraph (1) the fol- made by this section shall apply to fuel sold ber 31, 2013’’ and inserting ‘‘December 31, lowing new paragraph: or used after December 31, 2013. 2015’’. ‘‘(2) ENERGY EFFICIENT BUILDING ENVELOPE SEC. 155. EXTENSION AND MODIFICATION OF (b) TREATMENT OF CERTAIN TERMINATION COMPONENT.—The term ‘energy efficient PRODUCTION CREDIT FOR INDIAN DATES SPECIFIED IN NOMINATIONS.—In the building envelope component’ means a build- COAL FACILITIES PLACED IN SERV- case of a designation of an empowerment ing envelope component which meets— ICE BEFORE 2009. zone the nomination for which included a ‘‘(A) applicable Energy Star program re- (a) IN GENERAL.—Subparagraph (A) of sec- termination date which is contemporaneous quirements, in the case of a roof or roof tion 45(e)(10) is amended by striking ‘‘8-year with the date specified in subparagraph products, period’’ each place it appears and inserting (A)(i) of section 1391(d)(1) of the Internal ‘‘(B) version 6.0 Energy Star program re- ‘‘10-year period’’. Revenue Code of 1986 (as in effect before the quirements, in the case of an exterior win- (b) APPLICATION TO NEW LEASES OR SUB- enactment of this Act), subparagraph (B) of dow, a skylight, or an exterior door, and LEASES.—Paragraph (10) of section 45(d) is such section shall not apply with respect to ‘‘(C) the prescriptive criteria for such com- amended by inserting before the period the such designation if, after the date of the en- ponent established by the 2009 International following: ‘‘, and any new lease or sublease of actment of this section, the entity which Energy Conservation Code, as such Code (in- such a facility’’.

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(c) EFFECTIVE DATE.—The amendments (i) by striking ‘‘Table 9.3.1.1’’ and inserting Secretary shall issue guidance within 30 days made by this section shall apply to coal pro- ‘‘Table 9.5.1’’, and after the date of the enactment of this Act duced after December 31, 2013. (ii) by striking ‘‘Table 9.3.1.2’’ and insert- providing for a one-time submission of SEC. 156. EXTENSION OF CREDITS WITH RESPECT ing ‘‘Table 9.6.1’’. claims covering periods described in the pre- TO FACILITIES PRODUCING ENERGY (3) EFFECTIVE DATE.—The amendments ceding sentence. Such guidance shall provide FROM CERTAIN RENEWABLE RE- made by this paragraph shall apply to prop- for a 180-day period for the submission of SOURCES. erty placed in service after December 31, such claims (in such manner as prescribed by (a) IN GENERAL.—The following provisions 2014. such Secretary) to begin not later than 30 of section 45(d) are each amended by striking (e) EFFECTIVE DATE.—Except as provided in days after such guidance is issued. Such ‘‘January 1, 2014’’ each place it appears and subsection (d)(3), the amendments made by claims shall be paid by such Secretary not inserting ‘‘January 1, 2016’’: this section shall apply to property placed in later than 60 days after receipt. If such Sec- (1) Paragraph (1). service after December 31, 2013. retary has not paid pursuant to a claim filed (2) Paragraph (2)(A). SEC. 160. EXTENSION OF SPECIAL RULE FOR under this subsection within 60 days after (3) Paragraph (3)(A). SALES OR DISPOSITIONS TO IMPLE- the date of the filing of such claim, the (4) Paragraph (4)(B). MENT FERC OR STATE ELECTRIC RE- claim shall be paid with interest from such (5) Paragraph (6). STRUCTURING POLICY FOR QUALI- date determined by using the overpayment FIED ELECTRIC UTILITIES. (6) Paragraph (7). rate and method under section 6621 of such (a) IN GENERAL.—Paragraph (3) of section (7) Paragraph (9). Code. (8) Paragraph (11)(B). 451(i) is amended by striking ‘‘January 1, (b) EXTENSION OF ELECTION TO TREAT 2014’’ and inserting ‘‘January 1, 2016’’. Subtitle B—Provisions Expiring in 2014 QUALIFIED FACILITIES AS ENERGY PROP- (b) EFFECTIVE DATE.—The amendment PART I—ENERGY TAX EXTENDERS ERTY.—Clause (ii) of section 48(a)(5)(C) is made by this section shall apply to disposi- SEC. 171. EXTENSION OF CREDIT FOR NEW amended by striking ‘‘January 1, 2014’’ and tions after December 31, 2013. QUALIFIED FUEL CELL MOTOR VE- inserting ‘‘January 1, 2016’’. SEC. 161. EXTENSION OF EXCISE TAX CREDITS HICLES. (c) EFFECTIVE DATES.—The amendments RELATING TO CERTAIN FUELS. (a) IN GENERAL.—Paragraph (1) of section made by this section shall take effect on (a) EXCISE TAX CREDITS AND OUTLAY PAY- 30B(k) is amended by striking ‘‘December 31, January 1, 2014. MENTS FOR BIODIESEL AND RENEWABLE DIESEL 2014’’ and inserting ‘‘December 31, 2015’’. SEC. 157. EXTENSION OF CREDIT FOR ENERGY- FUEL MIXTURES.— (b) EFFECTIVE DATE.—The amendment EFFICIENT NEW HOMES. (1) Paragraph (6) of section 6426(c) is made by this section shall apply to property (a) IN GENERAL.—Subsection (g) of section amended by striking ‘‘December 31, 2013’’ and purchased after December 31, 2014. 45L is amended by striking ‘‘December 31, inserting ‘‘December 31, 2015’’. SEC. 172. EXTENSION OF CREDIT FOR ALTER- 2013’’ and inserting ‘‘December 31, 2015’’. (2) Subparagraph (B) of section 6427(e)(6) is NATIVE FUEL VEHICLE REFUELING (b) EFFECTIVE DATE.—The amendment amended by striking ‘‘December 31, 2013’’ and PROPERTY. made by this section shall apply to homes inserting ‘‘December 31, 2015’’. (a) IN GENERAL.—Subsection (g) of section acquired after December 31, 2013. (b) EXTENSION OF ALTERNATIVE FUELS EX- 30C is amended by striking ‘‘placed in serv- SEC. 158. EXTENSION OF SPECIAL ALLOWANCE CISE TAX CREDITS.— ice’’ and all that follows and inserting FOR SECOND GENERATION BIOFUEL (1) IN GENERAL.—Sections 6426(d)(5) and PLANT PROPERTY. ‘‘placed in service after December 31, 2015.’’. 6426(e)(3) are each amended by striking ‘‘De- (b) EFFECTIVE DATE.—The amendment (a) IN GENERAL.—Subparagraph (D) of sec- cember 31, 2013’’ and inserting ‘‘December 31, tion 168(l)(2) is amended by striking ‘‘Janu- made by this section shall apply to property 2015’’. ary 1, 2014’’ and inserting ‘‘January 1, 2016’’. placed in service after December 31, 2013. (2) OUTLAY PAYMENTS FOR ALTERNATIVE (b) EFFECTIVE DATE.—The amendment PART II—EXTENDERS RELATING TO MUL- FUELS.—Subparagraph (C) of section made by this section shall apply to property TIEMPLOYER DEFINED BENEFIT PEN- 6427(e)(6) is amended by striking ‘‘December placed in service after December 31, 2013. SION PLANS 31, 2013’’ and inserting ‘‘December 31, 2015’’. SEC. 159. EXTENSION AND MODIFICATION OF EN- (c) EXTENSION OF ALTERNATIVE FUELS EX- SEC. 181. EXTENSION OF AUTOMATIC EXTENSION ERGY EFFICIENT COMMERCIAL OF AMORTIZATION PERIODS. BUILDINGS DEDUCTION. CISE TAX CREDITS RELATING TO LIQUEFIED HYDROGEN.— (a) IN GENERAL.—Subparagraph (C) of sec- (a) IN GENERAL.—Subsection (h) of section tion 431(d)(1) is amended by striking ‘‘De- 179D is amended by striking ‘‘December 31, (1) IN GENERAL.—Sections 6426(d)(5) and cember 31, 2014’’ and inserting ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2015’’. 6426(e)(3), as amended by subsection (b), are 2015’’. (b) ALLOCATIONS TO INDIAN TRIBAL GOVERN- each amended by striking ‘‘(September 30, (b) AMENDMENT TO EMPLOYEE RETIREMENT MENTS.—Paragraph (4) of section 179D(d) is 2014 in the case of any sale or use involving INCOME SECURITY ACT OF 1974.—Subparagraph amended by striking ‘‘or local’’ and inserting liquefied hydrogen)’’. (C) of section 304(d)(1) of the Employee Re- ‘‘local, or Indian tribal’’. (2) OUTLAY PAYMENTS FOR ALTERNATIVE tirement Income Security Act of 1974 (29 (c) ALLOCATIONS TO CERTAIN NONPROFIT OR- FUELS.—Paragraph (6) of section 6427(e) is U.S.C. 1084(d)(1)(C)) is amended by striking GANIZATIONS.— amended— ‘‘December 31, 2014’’ and inserting ‘‘Decem- (1) IN GENERAL.—Paragraph (4) of section (A) by striking ‘‘except as provided in sub- 179D(d), as amended by subsection (b), is paragraph (D), any’’ in subparagraph (C), as ber 31, 2015’’. amended by inserting ‘‘, or by an organiza- amended by this Act, and inserting ‘‘any’’, (c) EFFECTIVE DATE.—The amendments tion that is described in section 501(c)(3) and (B) by striking the comma at the end of made by this section shall apply to applica- exempt from tax under section 501(a)’’ after subparagraph (C) and inserting ‘‘, and’’, and tions submitted under section 431(d)(1)(A) of ‘‘political subdivision thereof’’. (C) by striking subparagraph (D) and redes- the Internal Revenue Code of 1986 and section 304(d)(1)(C) of the Employee Retirement (2) CLERICAL AMENDMENT.—The heading of ignating subparagraph (E) as subparagraph paragraph (4) of section 179D(d) is amended (D). Income Security Act of 1974 after December 31, 2014. by inserting ‘‘AND PROPERTY HELD BY CERTAIN (d) EFFECTIVE DATES.— NON-PROFITS’’ after ‘‘PUBLIC PROPERTY’’. (1) IN GENERAL.—Except as provided in SEC. 182. EXTENSION OF FUNDING IMPROVE- (d) UPDATED ASHRAE STANDARDS FOR paragraph (2), the amendments made by this MENT AND REHABILITATION PLAN 2015.— section shall apply to fuel sold or used after RULES. (1) IN GENERAL.—Paragraph (1) of section December 31, 2013. (a) IN GENERAL.—Paragraphs (1) and (2) of 179D(c) is amended by striking ‘‘Standard (2) LIQUEFIED HYDROGEN.—The amendments section 221(c) of the Pension Protection Act 90.1-2001’’ each place it appears and inserting made by subsection (c) shall apply to fuels of 2006 are each amended by striking ‘‘De- ‘‘Standard 90.1-2007’’. sold or used after September 30, 2014. cember 31, 2014’’ and inserting ‘‘December 31, (2) CONFORMING AMENDMENTS.— (e) SPECIAL RULE FOR CERTAIN PERIODS 2015’’. (A) Paragraph (2) of section 179D(c) is DURING 2014.—Notwithstanding any other (b) CONFORMING AMENDMENT.—Paragraph amended to read as follows: provision of law, in the case of— (2) of section 221(c) of the Pension Protection ‘‘(2) STANDARD 90.1-2007.—The term ‘Stand- (1) any biodiesel mixture credit properly Act of 2006 is amended by striking ‘‘January ard 90.1-2007’ means Standard 90.1-2007 of the determined under section 6426(c) of the Inter- 1, 2015’’ and inserting ‘‘January 1, 2016’’. American Society of Heating, Refrigerating, nal Revenue Code of 1986 for periods after De- (c) EFFECTIVE DATE.—The amendments and Air Conditioning Engineers and the Illu- cember 31, 2013, and before the date of the en- made by this section shall apply to plan minating Engineering Society of North actment of this Act, and years beginning after December 31, 2014. America (as in effect on the day before the (2) any alternative fuel credit properly de- Subtitle C—Revenue Provisions date of the adoption of Standard 90.1-2010 of termined under section 6426(d) of such Code SEC. 191. PENALTY FOR FAILURE TO MEET DUE such Societies).’’. for such periods, DILIGENCE REQUIREMENTS FOR (B) Subsection (f) of section 179D is amend- such credit shall be allowed, and any refund THE CHILD TAX CREDIT. ed by striking ‘‘Standard 90.1-2001’’ each or payment attributable to such credit (in- (a) IN GENERAL.—Section 6695 is amended place it appears in paragraphs (1) and cluding any payment under section 6427(e) of by adding at the end the following new sub- (2)(C)(i) and inserting ‘‘Standard 90.1-2007’’. such Code) shall be made, only in such man- section: (C) Paragraph (1) of section 179D(f) is ner as the Secretary of the Treasury (or the ‘‘(h) FAILURE TO BE DILIGENT IN DETER- amended— Secretary’s delegate) shall provide. Such MINING ELIGIBILITY FOR CHILD TAX CREDIT.—

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Any person who is a tax return preparer with ‘‘(c) COLLECTION OF INACTIVE TAX RECEIV- and the nature, subject, and reason for the respect to any return or claim for refund ABLES.— contact. Disclosures under this paragraph who fails to comply with due diligence re- ‘‘(1) IN GENERAL.—Notwithstanding any shall be made only in such situations and quirements imposed by the Secretary by reg- other provision of law, the Secretary shall under such conditions as have been approved ulations with respect to determining eligi- enter into one or more qualified tax collec- by the Secretary.’’. bility for, or the amount of, the credit allow- tion contracts for the collection of all out- (e) TAXPAYERS AFFECTED BY FEDERALLY able by section 24 shall pay a penalty of $500 standing inactive tax receivables. DECLARED DISASTERS.—Section 6306, as for each such failure.’’. ‘‘(2) INACTIVE TAX RECEIVABLES.—For pur- amended by the preceding provisions of this (b) EFFECTIVE DATE.—The amendment poses of this section— section, is amended by redesignating sub- made by this section shall apply to taxable ‘‘(A) IN GENERAL.—The term ‘inactive tax section (i) as subsection (j) and by inserting years beginning after December 31, 2014. receivable’ means any tax receivable if— after subsection (h) the following new sub- SEC. 192. 100 PERCENT CONTINUOUS LEVY ON ‘‘(i) at any time after assessment, the In- section: PAYMENT TO MEDICARE PROVIDERS ternal Revenue Service removes such receiv- ‘‘(i) TAXPAYERS IN PRESIDENTIALLY DE- AND SUPPLIERS. able from the active inventory for lack of re- CLARED DISASTER AREAS.—The Secretary (a) IN GENERAL.—Paragraph (3) of section sources or inability to locate the taxpayer, may prescribe procedures under which a tax- 6331(h) is amended by striking the period at payer determined to be affected by a Feder- ‘‘(ii) more than 1⁄3 of the period of the ap- the end and inserting ‘‘, or to a Medicare plicable statute of limitation has lapsed and ally declared disaster (as defined by section provider or supplier under title XVIII of the such receivable has not been assigned for col- 165(h)(3)(C)) may request— Social Security Act.’’. lection to any employee of the Internal Rev- ‘‘(1) relief from immediate collection meas- (b) EFFECTIVE DATE.—The amendment ures by contractors under this section, and made by this section shall apply to payments enue Service, or ‘‘(iii) in the case of a receivable which has ‘‘(2) a return of the inactive tax receivable made on or after the date which is 180 days to the inventory of the Internal Revenue after the date of the enactment of this Act. been assigned for collection, more than 365 days have passed without interaction with Service to be collected by an employee SEC. 193. EXCLUSION FROM GROSS INCOME OF thereof.’’. CERTAIN CLEAN COAL POWER the taxpayer or a third party for purposes of furthering the collection of such receivable. (f) REPORT TO CONGRESS.— GRANTS TO NON-CORPORATE TAX- (1) IN GENERAL.—Section 6306, as amended ‘‘(B) TAX RECEIVABLE.—The term ‘tax re- PAYERS. by the preceding provisions of this section, is (a) GENERAL RULE.—In the case of an eligi- ceivable’ means any outstanding assessment amended by redesignating subsection (j) as ble taxpayer other than a corporation, gross which the Internal Revenue Service includes subsection (k) and by inserting after sub- income for purposes of the Internal Revenue in potentially collectible inventory.’’. section (i) the following new subsection: Code of 1986 shall not include any amount re- (b) CERTAIN TAX RECEIVABLES NOT ELIGI- ‘‘(j) REPORT TO CONGRESS.—Not later than BLE FOR COLLECTION UNDER QUALIFIED TAX ceived under section 402 of the Energy Policy 90 days after the last day of each fiscal year COLLECTION CONTRACTS.—Section 6306, as Act of 2005. (beginning with the first such fiscal year (b) REDUCTION IN BASIS.—The basis of any amended by subsection (a), is amended by re- ending after the date of the enactment of property subject to the allowance for depre- designating subsections (d) through (g) as this subsection), the Secretary shall submit ciation under the Internal Revenue Code of subsections (e) through (h), respectively, and to the Committee on Ways and Means of the 1986 which is acquired with any amount to by inserting after subsection (c) the fol- House of Representatives and the Committee which subsection (a) applies during the 12- lowing new subsection: on Finance of the Senate a report with re- month period beginning on the day such ‘‘(d) CERTAIN TAX RECEIVABLES NOT ELIGI- spect to qualified tax collection contracts amount is received shall be reduced by an BLE FOR COLLECTION UNDER QUALIFIED TAX under this section which shall include— amount equal to such amount. The excess (if COLLECTIONS CONTRACTS.—A tax receivable ‘‘(1) annually, with respect to such fiscal any) of such amount over the amount of the shall not be eligible for collection pursuant year— reduction under the preceding sentence shall to a qualified tax collection contract if such be applied to the reduction (as of the last receivable— ‘‘(A) the total number and amount of tax day of the period specified in the preceding ‘‘(1) is subject to a pending or active offer- receivables provided to each contractor for sentence) of the basis of any other property in-compromise or installment agreement, collection under this section, held by the taxpayer. The particular prop- ‘‘(2) is classified as an innocent spouse ‘‘(B) the total amounts collected (and erties to which the reductions required by case, amounts of installment agreements entered this subsection are allocated shall be deter- ‘‘(3) involves a taxpayer identified by the into under subsection (b)(1)(B)) with respect mined by the Secretary of the Treasury (or Secretary as being— to each contractor and the collection costs the Secretary’s delegate) under regulations ‘‘(A) deceased, incurred (directly and indirectly) by the In- similar to the regulations under section ‘‘(B) under the age of 18, ternal Revenue Service with respect to such 362(c)(2) of such Code. ‘‘(C) in a designated combat zone, or amounts, (c) LIMITATION TO AMOUNTS WHICH WOULD ‘‘(D) a victim of tax-related identity theft, ‘‘(C) the impact of such contracts on the BE CONTRIBUTIONS TO CAPITAL.—Subsection ‘‘(4) is currently under examination, litiga- total number and amount of unpaid assess- (a) shall not apply to any amount unless tion, criminal investigation, or levy, or ments, and on the number and amount of as- such amount, if received by a corporation, ‘‘(5) is currently subject to a proper exer- sessments collected by Internal Revenue would be excluded from gross income under cise of a right of appeal under this title.’’. Service personnel after initial contact by a section 118 of the Internal Revenue Code of (c) CONTRACTING PRIORITY.—Section 6306, contractor, 1986. as amended by the preceding provisions of ‘‘(D) the amount of fees retained by the (d) ELIGIBLE TAXPAYER.—For purposes of this section, is amended by redesignating Secretary under subsection (e) and a descrip- this section, with respect to any amount re- subsection (h) as subsection (i) and by insert- tion of the use of such funds, and ceived under section 402 of the Energy Policy ing after subsection (g) the following new ‘‘(E) a disclosure safeguard report in a Act of 2005, the term ‘‘eligible taxpayer’’ subsection: form similar to that required under section means a taxpayer that makes a payment to ‘‘(h) CONTRACTING PRIORITY.—In con- 6103(p)(5), and the Secretary of the Treasury (or the Sec- tracting for the services of any person under ‘‘(2) biannually (beginning with the second retary’s delegate) equal to 1.18 percent of the this section, the Secretary shall utilize pri- report submitted under this subsection)— amount so received. Such payment shall be vate collection contractors and debt collec- ‘‘(A) an independent evaluation of con- made at such time and in such manner as tion centers on the schedule required under tractor performance, and such Secretary (or the Secretary’s delegate) section 3711(g) of title 31, United States ‘‘(B) a measurement plan that includes a shall prescribe. In the case of a partnership, Code, including the technology and commu- comparison of the best practices used by the such Secretary (or the Secretary’s delegate) nications infrastructure established therein, private collectors to the collection tech- shall prescribe regulations to determine the to the extent such private collection con- niques used by the Internal Revenue Service allocation of such payment amount among tractors and debt collection centers are ap- and mechanisms to identify and capture in- the partners. propriate to carry out the purposes of this formation on successful collection tech- (e) EFFECTIVE DATE.—This section shall section.’’. niques used by the contractors that could be apply to amounts received under section 402 (d) DISCLOSURE OF RETURN INFORMATION.— adopted by the Internal Revenue Service.’’. of the Energy Policy Act of 2005 in taxable Section 6103(k) is amended by adding at the (2) REPEAL OF EXISTING REPORTING REQUIRE- years beginning after December 31, 2011. end the following new paragraph: MENTS WITH RESPECT TO QUALIFIED TAX COL- SEC. 194. REFORM OF RULES RELATING TO ‘‘(11) QUALIFIED TAX COLLECTION CONTRAC- LECTION CONTRACTS.—Section 881 of the QUALIFIED TAX COLLECTION CON- TORS.—Persons providing services pursuant American Jobs Creation Act of 2004 is TRACTS. to a qualified tax collection contract under amended by striking subsection (e). (a) REQUIREMENT TO COLLECT CERTAIN INAC- section 6306 may, if speaking to a person who (g) EFFECTIVE DATES.— TIVE TAX RECEIVABLES UNDER QUALIFIED TAX has identified himself or herself as having (1) IN GENERAL.—The amendments made by COLLECTION CONTRACTS.—Section 6306 is the name of the taxpayer to which a tax re- subsections (a) and (b) shall apply to tax re- amended by redesignating subsections (c) ceivable (within the meaning of such sec- ceivables identified by the Secretary after through (f) as subsections (d) through (g), re- tion) relates, identify themselves as contrac- the date of the enactment of this Act. spectively, and by inserting after subsection tors of the Internal Revenue Service and dis- (2) CONTRACTING PRIORITY.—The Secretary (b) the following new subsection: close the business name of the contractor, shall begin entering into contracts and

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agreements as described in the amendment compliance personnel hired and employed (1) IN GENERAL.—Section 6652(c) is amended made by subsection (c) within 3 months after under the program, and the estimated rev- by adding at the end the following new para- the date of the enactment of this Act. enue to be collected by such personnel. graph: (3) DISCLOSURES.—The amendment made by ‘‘(d) DEFINITIONS.—For purposes of this sec- ‘‘(6) ADJUSTMENT FOR INFLATION.— subsection (d) shall apply to disclosures tion— ‘‘(A) IN GENERAL.—In the case of any fail- made after the date of the enactment of this ‘‘(1) SPECIAL COMPLIANCE PERSONNEL.—The ure relating to a return required to be filed Act. term ‘special compliance personnel’ means in a calendar year beginning after 2014, each (4) PROCEDURES; REPORT TO CONGRESS.—The individuals employed by the Internal Rev- of the dollar amounts under paragraphs (1), amendments made by subsections (e) and (f) enue Service as field function collection offi- (2), and (3) shall be increased by such dollar shall take effect on the date of the enact- cers or in a similar position, or employed to amount multiplied by the cost-of-living ad- ment of this Act. collect taxes using the automated collection justment determined under section 1(f)(3) de- system or an equivalent replacement system. SEC. 195. SPECIAL COMPLIANCE PERSONNEL termined by substituting ‘calendar year 2013’ PROGRAM. ‘‘(2) PROGRAM COSTS.—The term ‘program for ‘calendar year 1992’ in subparagraph (B) costs’ means— (a) IN GENERAL.—Subsection (e) of section thereof. 6306, as redesignated by section 194, is ‘‘(A) total salaries (including locality pay ‘‘(B) ROUNDING.—If any amount adjusted amended by striking ‘‘for collection enforce- and bonuses), benefits, and employment under subparagraph (A)— ment activities of the Internal Revenue taxes for special compliance personnel em- ‘‘(i) is not less than $5,000 and is not a mul- ployed or trained under the program de- Service’’ in paragraph (2) and inserting ‘‘to tiple of $500, such amount shall be rounded scribed in subsection (a), and fund the special compliance personnel pro- to the next lowest multiple of $500, and ‘‘(B) direct overhead costs, salaries, bene- gram account under section 6307’’. ‘‘(ii) is not described in clause (i) and is not fits, and employment taxes relating to sup- (b) SPECIAL COMPLIANCE PERSONNEL PRO- a multiple of $5, such amount shall be round- port staff, rental payments, office equipment GRAM ACCOUNT.—Subchapter A of chapter 64 ed to the next lowest multiple of $5.’’. and furniture, travel, data processing serv- is amended by adding at the end the fol- (2) CONFORMING AMENDMENTS.— ices, vehicle costs, utilities, telecommuni- lowing new section: (A) The last sentence of section cations, postage, printing and reproduction, ‘‘SEC. 6307. SPECIAL COMPLIANCE PERSONNEL 6652(c)(1)(A) is amended by striking ‘‘the supplies and materials, lands and structures, first sentence of this subparagraph shall be PROGRAM ACCOUNT. insurance claims, and indemnities for special ‘‘(a) ESTABLISHMENT OF A SPECIAL COMPLI- applied by substituting ‘$100’ for ‘$20’ and’’ compliance personnel hired and employed and inserting ‘‘in applying the first sentence ANCE PERSONNEL PROGRAM ACCOUNT.—The under this section. Secretary shall establish an account within of this subparagraph, the amount of the pen- the Department for carrying out a program For purposes of subparagraph (B), the cost of alty for each day during which a failure con- consisting of the hiring, training, and em- management and supervision of special com- tinues shall be $100 in lieu of the amount ployment of special compliance personnel, pliance personnel shall be taken into ac- otherwise specified, and’’. and shall transfer to such account from time count as direct overhead costs to the extent (B) Clause (ii) of section 6652(c)(2)(C) is to time amounts retained by the Secretary such costs, when included in total program amended by striking ‘‘the first sentence of under section 6306(e)(2). costs under this paragraph, do not represent paragraph (1)(A)’’ and all that follows and in- more than 10 percent of such total costs.’’. ‘‘(b) RESTRICTIONS.—The program described serting ‘‘in applying the first sentence of (c) CLERICAL AMENDMENT.—The table of in subsection (a) shall be subject to the fol- paragraph (1)(A), the amount of the penalty sections for subchapter A of chapter 64 is lowing restrictions: for each day during which a failure continues amended by inserting after the item relating shall be $100 in lieu of the amount otherwise ‘‘(1) No funds shall be transferred to such to section 6306 the following new item: account except as described in subsection specified, and in lieu of applying the second ‘‘Sec. 6307. Special compliance personnel (a). sentence of paragraph (1)(A), the maximum program account.’’. ‘‘(2) No other funds from any other source penalty under paragraph (1)(A) shall not ex- (d) EFFECTIVE DATE.—The amendment shall be expended for special compliance per- ceed $50,000, and’’. made by subsection (a) shall apply to (c) OTHER ASSESSABLE PENALTIES WITH RE- sonnel employed under such program, and no amounts collected and retained by the Sec- funds from such account shall be expended SPECT TO THE PREPARATION OF TAX RETURNS retary after the date of the enactment of FOR OTHER PERSONS.—Section 6695 is amend- for the hiring of any personnel other than this Act. special compliance personnel. ed by adding at the end the following new SEC. 196. EXCLUSION OF DIVIDENDS FROM CON- subsection: ‘‘(3) Notwithstanding any other authority, TROLLED FOREIGN CORPORATIONS ‘‘(h) ADJUSTMENT FOR INFLATION.— the Secretary is prohibited from spending FROM THE DEFINITION OF PER- ‘‘(1) IN GENERAL.—In the case of any failure funds out of such account for any purpose SONAL HOLDING COMPANY INCOME relating to a return or claim for refund filed other than for costs under such program as- FOR PURPOSES OF THE PERSONAL in a calendar year beginning after 2014, each sociated with the employment of special HOLDING COMPANY RULES. of the dollar amounts under subsections (a), compliance personnel and the retraining and (a) IN GENERAL.—Paragraph (1) of section (b), (c), (d), (e), (f), and (g) shall be increased reassignment of current noncollections per- 543(a) is amended by redesignating subpara- by such dollar amount multiplied by the sonnel as special compliance personnel, and graphs (C) and (D) as subparagraphs (D) and cost-of-living adjustment determined under to reimburse the Internal Revenue Service or (E), respectively, and by inserting after subsection 1(f)(3) determined by substituting other government agencies for the cost of ad- paragraph (B) the following new subpara- ‘calendar year 2013’ for ‘calendar year 1992’ in ministering qualified tax collection con- graph: subparagraph (B) thereof. tracts under section 6306. ‘‘(C) dividends received by a United States ‘‘(2) ROUNDING.—If any amount adjusted ‘‘(c) REPORTING.—Not later than March of shareholder (as defined in section 951(b)) under subparagraph (A)— each year, the Commissioner of Internal from a controlled foreign corporation (as de- ‘‘(A) is not less than $5,000 and is not a Revenue shall submit a report to the Com- fined in section 957(a)),’’. (b) EFFECTIVE DATE.—The amendments multiple of $500, such amount shall be round- mittees on Finance and Appropriations of made by this section shall apply to taxable ed to the next lowest multiple of $500, and the Senate and the Committees on Ways and years ending on or after the date of the en- ‘‘(B) is not described in clause (i) and is not Means and Appropriations of the House of actment of this Act. a multiple of $5, such amount shall be round- Representatives consisting of the following: ed to the next lowest multiple of $5.’’. ‘‘(1) For the preceding fiscal year, all funds SEC. 197. INFLATION ADJUSTMENT FOR CERTAIN CIVIL PENALTIES UNDER THE IN- (d) FAILURE TO FILE PARTNERSHIP RE- received in the account established under TERNAL REVENUE CODE OF 1986. TURN.—Section 6698 is amended by adding at subsection (a), administrative and program (a) FAILURE TO FILE TAX RETURN OR PAY the end the following new subsection: costs for the program described in such sub- TAX.—Section 6651 is amended by adding at ‘‘(e) ADJUSTMENT FOR INFLATION.— section, the number of special compliance the end the following new subsection: ‘‘(1) IN GENERAL.—In the case of any return personnel hired and employed under the pro- ‘‘(i) ADJUSTMENT FOR INFLATION.— required to be filed in a calendar year begin- gram, and the amount of revenue actually ‘‘(1) IN GENERAL.—In the case of any return ning after 2014, the $195 dollar amount under collected by such personnel. required to be filed in a calendar year begin- subsection (b)(1) shall be increased by such ‘‘(2) For the current fiscal year, all actual ning after 2014, the $135 dollar amount under dollar amount multiplied by the cost-of-liv- and estimated funds received or to be re- subsection (a) shall be increased by such dol- ing adjustment determined under section ceived in the account, all actual and esti- lar amount multiplied by the cost-of-living 1(f)(3) determined by substituting ‘calendar mated administrative and program costs, the adjustment determined under section 1(f)(3) year 2013’ for ‘calendar year 1992’ in subpara- number of all actual and estimated special determined by substituting ‘calendar year graph (B) thereof. compliance personnel hired and employed 2013’ for ‘calendar year 1992’ in subparagraph ‘‘(2) ROUNDING.—If any amount adjusted under the program, and the actual and esti- (B) thereof. under paragraph (1) is not a multiple of $5, mated revenue actually collected or to be ‘‘(2) ROUNDING.—If any amount adjusted such amount shall be rounded to the next collected by such personnel. under paragraph (1) is not a multiple of $5, lowest multiple of $5.’’. ‘‘(3) For the following fiscal year, an esti- such amount shall be rounded to the next (e) FAILURE TO FILE S CORPORATION RE- mate of all funds to be received in the ac- lowest multiple of $5.’’. TURN.—Section 6699 is amended by adding at count, all estimated administrative and pro- (b) FAILURE TO FILE CERTAIN INFORMATION the end the following new subsection: gram costs, the estimated number of special RETURNS, REGISTRATION STATEMENTS, ETC.— ‘‘(e) ADJUSTMENT FOR INFLATION.—

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‘‘(1) IN GENERAL.—In the case of any return of the Internal Revenue Code of 1986, para- income by reference to the value of an item required to be filed in a calendar year begin- graphs (1) and (2) shall apply by substituting on the last day of the taxable year’’. ning after 2014, the $195 dollar amount under ‘the 1-year periods taken into account under (2) Subparagraph (A) of section 4982(e)(7) is subsection (b)(1) shall be increased by such subsection (b)(1)(B) of such section with re- amended by striking ‘‘such company’’ and all dollar amount multiplied by the cost-of-liv- spect to calendar years beginning after De- that follows through ‘‘any net ordinary loss’’ ing adjustment determined under section cember 31, 2010’ for ‘taxable years beginning and inserting ‘‘such company may elect to 1(f)(3) determined by substituting ‘calendar after the date of the enactment of this Act’. determine its ordinary income and net ordi- year 2013’ for ‘calendar year 1992’ in subpara- ‘‘(B) ELECTION.—A regulated investment nary loss (as defined in paragraph (2)(C)(ii)) graph (B) thereof. company may elect to apply subparagraph for the calendar year without regard to any ‘‘(2) ROUNDING.—If any amount adjusted (A) by substituting ‘2011’ for ‘2010’. Such portion of any net ordinary loss’’. under paragraph (1) is not a multiple of $5, election shall be made at such time and in (e) CLERICAL AMENDMENT RELATING TO SEC- such amount shall be rounded to the next such form and manner as the Secretary of TION 201.—Subparagraph (A) of section lowest multiple of $5.’’. the Treasury (or the Secretary’s delegate) 851(d)(2) is amended by inserting ‘‘of this (f) FAILURE TO FILE CORRECT INFORMATION shall prescribe.’’. paragraph’’ after ‘‘subparagraph (B)(i)’’. RETURNS.—Paragraph (1) of section 6721(f) is (2) The first sentence of paragraph (2) of (f) EFFECTIVE DATE.— amended by striking ‘‘For each fifth cal- section 852(c) is amended— (1) IN GENERAL.—Except as provided in endar year beginning after 2012’’ and insert- (A) by striking ‘‘and without regard to’’ paragraph (2), the amendments made by this ing ‘‘In the case of any failure relating to a and inserting ‘‘, without regard to’’, and section shall take effect as if included in the return required to be filed in a calendar year (B) by inserting ‘‘, and without regard to provision of the Regulated Investment Com- beginning after 2014’’. any capital loss arising on the first day of pany Modernization Act of 2010 to which (g) FAILURE TO FURNISH CORRECT PAYEE the taxable year by reason of clauses (ii) and they relate. STATEMENTS.—Paragraph (1) of section (iii) of section 1212(a)(3)(A)’’ before the pe- (2) SAVINGS PROVISION.—In the case of a 6722(f) is amended by striking ‘‘For each fifth riod at the end. regulated investment company which, before calendar year beginning after 2012’’ and in- (b) AMENDMENT RELATING TO SECTION 304.— the date of the enactment of this Act, elect- Paragraph (1) of section 855(a) is amended by serting ‘‘In the case of any failure relating to ed under paragraph (8) of section 852(b) of the inserting ‘‘on or’’ before ‘‘before’’. a statement required to be furnished in a cal- Internal Revenue Code of 1986 (as in effect on (c) AMENDMENTS RELATING TO SECTION endar year beginning after 2014’’. 308.— the date of such election) for any taxable (h) EFFECTIVE DATE.—The amendments (1) Paragraph (8) of section 852(b) is amend- year ending before such date of enactment to made by this section shall apply to returns ed by redesignating subparagraph (E) as sub- treat any loss as arising in the following tax- required to be filed after December 31, 2014. paragraph (G) and by striking subparagraphs able year, the amendments made by para- TITLE II—TAX TECHNICAL CORRECTIONS (C) and (D) and inserting the following new graphs (1) and (2) of subsection (c) shall not SEC. 201. SHORT TITLE. subparagraphs: apply with respect to such election. This title may be cited as the ‘‘Tax Tech- ‘‘(C) POST-OCTOBER CAPITAL LOSS.—For pur- SEC. 205. AMENDMENTS RELATING TO TAX RE- nical Corrections Act of 2014’’. poses of this paragraph, the term ‘post-Octo- LIEF, UNEMPLOYMENT INSURANCE ber capital loss’ means— REAUTHORIZATION, AND JOB CRE- SEC. 202. AMENDMENT RELATING TO MIDDLE ATION ACT OF 2010. CLASS TAX RELIEF AND JOB CRE- ‘‘(i) any net capital loss attributable to the ATION ACT OF 2012. portion of the taxable year after October 31, (a) AMENDMENT RELATING TO SECTION 103.— Clause (ii) of section 32(b)(3)(B) is amended (a) AMENDMENT RELATING TO SECTION or 7001.—Paragraph (1) of section 7001 of the ‘‘(ii) if there is no such loss— by striking ‘‘in 2010’’ and inserting ‘‘after Middle Class Tax Relief and Job Creation ‘‘(I) any net long-term capital loss attrib- 2009’’. Act of 2012 is amended by striking ‘‘201(b)’’ utable to such portion of the taxable year, or (b) CLERICAL AMENDMENT RELATING TO SEC- and inserting ‘‘202(b)’’. ‘‘(II) any net short-term capital loss attrib- TION 302.—Subsection (f) of section 302 of the (b) EFFECTIVE DATE.—The amendment utable to such portion of the taxable year. Tax Relief, Unemployment Insurance Reau- thorization, and Job Creation Act of 2010 is made by subsection (a) shall take effect as if ‘‘(D) LATE-YEAR ORDINARY LOSS.—For pur- included in section 7001 of the Middle Class poses of this paragraph, the term ‘late-year amended by striking ‘‘subsection’’ and in- Tax Relief and Job Creation Act of 2012. ordinary loss’ means the sum of any post-Oc- serting ‘‘section’’. FFECTIVE ATE SEC. 203. AMENDMENTS RELATING TO AMERICAN tober specified loss and any post-December (c) E D .—The amendments TAXPAYER RELIEF ACT OF 2012. ordinary loss. made by this section shall take effect as if (a) AMENDMENT RELATING TO SECTION 102.— ‘‘(E) POST-OCTOBER SPECIFIED LOSS.—For included in the provisions of the Tax Relief, Clause (ii) of section 911(f)(2)(B) is amended purposes of this paragraph, the term ‘post- Unemployment Insurance Reauthorization, by striking ‘‘described in section 1(h)(1)(B) October specified loss’ means the excess (if and Job Creation Act of 2010 to which they shall be treated as a reference to such excess any) of— relate. as determined’’ and inserting ‘‘described in ‘‘(i) the specified losses (as defined in sec- SEC. 206. AMENDMENTS RELATING TO CREATING section 1(h)(1)(B), and the reference in section 4982(e)(5)(B)(ii)) attributable to the por- SMALL BUSINESS JOBS ACT OF 2010. tion 55(b)(3)(C)(ii) to the excess described in tion of the taxable year after October 31, (a) AMENDMENTS RELATING TO SECTION section 1(h)(1)(C)(ii), shall each be treated as over 2102.— a reference to each such excess as deter- ‘‘(ii) the specified gains (as defined in sec- (1) Subsection (h) of section 2102 of the Cre- mined’’. tion 4982(e)(5)(B)(i)) attributable to such por- ating Small Business Jobs Act of 2010 is (b) AMENDMENTS RELATING TO SECTION tion of the taxable year. amended by inserting ‘‘, and payee state- 104.— ‘‘(F) POST-DECEMBER ORDINARY LOSS.—For ments required to be furnished,’’ after ‘‘in- (1) Clause (ii) of section 55(d)(4)(B) is purposes of this paragraph, the term ‘post- formation returns required to be filed’’. amended by inserting ‘‘subparagraphs (A), December ordinary loss’ means the excess (if (2) Paragraphs (1) and (2) of subsection (b), (B), and (D) of’’ before ‘‘paragraph (1)’’. any) of— and subsection (c)(1)(C), of section 6722 are (2) Subparagraph (C) of section 55(d)(4) is ‘‘(i) the ordinary losses not described in each amended by striking ‘‘the required fil- amended by striking ‘‘increase’’ and insert- subparagraph (E)(i) and attributable to the ing date’’ and inserting ‘‘the date prescribed ing ‘‘increased amount’’. portion of the taxable year after December for furnishing such statement’’. (c) EFFECTIVE DATE.—The amendments 31, over (3) Subparagraph (B) of section 6722(c)(2) is made by this section shall take effect as if ‘‘(ii) the ordinary income not described in amended by striking ‘‘filed’’ and inserting included in the provision of the American subparagraph (E)(ii) and attributable to such ‘‘furnished’’. Taxpayer Relief Act of 2012 to which they re- portion of the taxable year.’’. (b) EFFECTIVE DATE.—The amendments late. (2) Subparagraph (G) of section 852(b)(8), as made by this section shall take effect as if SEC. 204. AMENDMENTS RELATING TO REGU- so redesignated, is amended by striking ‘‘, included in the provision of the Creating LATED INVESTMENT COMPANY MOD- (D)(i)(I), and (D)(ii)(I)’’ and inserting ‘‘and Small Business Jobs Act of 2010 to which ERNIZATION ACT OF 2010. (E)’’. they relate. (a) AMENDMENTS RELATING TO SECTION (3) The first sentence of paragraph (2) of SEC. 207. CLERICAL AMENDMENT RELATING TO 101.— section 852(c), as amended by subsection (a), HIRING INCENTIVES TO RESTORE (1) Subsection (c) of section 101 of the Reg- is amended— EMPLOYMENT ACT. ulated Investment Company Modernization (A) by striking ‘‘, and without regard to’’ (a) AMENDMENT RELATING TO SECTION 512.— Act of 2010 is amended— and inserting ‘‘, without regard to’’, and Paragraph (1) of section 512(a) of the Hiring (A) by striking ‘‘paragraph (2)’’ in para- (B) by inserting ‘‘, and with such other ad- Incentives to Restore Employment Act is graph (1) and inserting ‘‘paragraphs (2) and justments as the Secretary may prescribe’’ amended by striking ‘‘after paragraph (6)’’ (3)’’, and before the period at the end. and inserting ‘‘after paragraph (5)’’. (B) by adding at the end the following new (d) AMENDMENTS RELATING TO SECTION (b) EFFECTIVE DATE.—The amendment paragraph: 402.— made by this section shall take effect as if ‘‘(3) EXCISE TAX.— (1) Subparagraph (B) of section 4982(e)(6) is included in the provision of the Hiring Incen- ‘‘(A) IN GENERAL.—Except as provided in amended by inserting before the period at tives to Restore Employment Act to which it subparagraph (B), for purposes of section 4982 the end the following: ‘‘or which determines relates.

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ACT OF 2009. 54A(c)(1), 54AA(c)(1), and 1397E(c))’’ after ‘‘(B) MIRROR CODE TAX SYSTEM.—For pur- (a) AMENDMENT RELATING TO SECTION ‘‘credits allowable’’. poses of this subsection, the term ‘mirror 1003.—Paragraph (4) of section 24(d) is (3) Subsection (b) of section 853A is amend- code tax system’ means, with respect to any amended to read as follows: ed to read as follows: possession of the United States, the income ‘‘(4) SPECIAL RULE FOR CERTAIN YEARS.—In ‘‘(b) EFFECT OF ELECTION.—If the election tax system of such possession if the income the case of any taxable year beginning after provided in subsection (a) is in effect with tax liability of the residents of such posses- 2008 and before 2018, paragraph (1)(B)(i) shall respect to any credits for any taxable year— sion under such system is determined by ref- be applied by substituting ‘$3,000’ for ‘‘(1) the regulated investment company— erence to the income tax laws of the United ‘$10,000’.’’. ‘‘(A) shall not be allowed such credits, States as if such possession were the United (b) AMENDMENT RELATING TO SECTION ‘‘(B) shall include in gross income (as in- States. 1004.—Paragraph (3) of section 25A(i) is terest) for such taxable year the amount ‘‘(C) TREATMENT OF PAYMENTS.—For pur- amended by striking ‘‘Subsection (f)(1)(A) which would have been so included with re- poses of section 1324(b)(2) of title 31, United shall be applied’’ and inserting ‘‘For pur- spect to such credits had the application of States Code, the payments under this sub- poses of determining the Hope Scholarship this section not been elected, section shall be treated in the same manner Credit, subsection (f)(1)(A) shall be applied’’. ‘‘(C) shall include in earnings and profits as a refund due from the credit allowed (c) AMENDMENTS RELATING TO SECTION the amount so included in gross income, and under section 36A of the Internal Revenue 1008.— ‘‘(D) shall be treated as making one or Code of 1986 (as added by this Act).’’. (1) Paragraph (6) of section 164(b) is amend- more distributions of money with respect to (j) CLERICAL AMENDMENTS.— ed by striking subparagraph (E) and by re- its stock equal to the amount of such credits (1) AMENDMENT RELATING TO SECTION 1131.— designating subparagraphs (F) and (G) as on the date or dates (on or after the applica- Paragraph (2) of section 45Q(d) is amended by subparagraphs (E) and (F), respectively. ble date for any such credit) during such tax- striking ‘‘Administrator of the Environ- (2) Subparagraphs (E) and (F) of section able year (or following the close of the tax- mental Protection Agency’’ and all that fol- 164(b)(6), as so redesignated, are each amend- able year pursuant to section 855) selected lows through ‘‘shall establish’’ and inserting ed by striking ‘‘This paragraph’’ and insert- by the company, and ‘‘Administrator of the Environmental Pro- ing ‘‘Subsection (a)(6)’’. ‘‘(2) each shareholder of such investment tection Agency, the Secretary of Energy, and (d) AMENDMENT RELATING TO SECTION company shall— the Secretary of the Interior, shall estab- 1104.—Subparagraph (A) of section 48(d)(3) is lish’’. amended by inserting ‘‘or alternative min- ‘‘(A) be treated as receiving such shareholder’s proportionate share of any distribu- (2) AMENDMENT RELATING TO SECTION 1141.— imum taxable income’’ after ‘‘includible in Paragraph (37) of section 1016(a) is amended the gross income’’ tion of money which is treated as made by such investment company under paragraph by striking ‘‘section 30D(e)(4)’’ and inserting (e) AMENDMENTS RELATING TO SECTION ‘‘section 30D(f)(1)’’. 1141.— (1)(D), and (3) AMENDMENT RELATING TO SECTION 3001.— (1) Subsection (f) of section 30D is amend- ‘‘(B) be allowed credits against the tax im- Subparagraph (A) of section 3001(a)(14) of the ed— posed by this chapter equal to the amount of American Recovery and Reinvestment Act of (A) by inserting ‘‘(determined without re- such distribution, subject to the provisions 2009 is amended by striking ‘‘is amended by gard to subsection (c))’’ before the period at of this title applicable to the credit in- redesignating paragraph (9) as paragraph the end of paragraph (1), and volved.’’. (10)’’ and inserting ‘‘, as amended by this (B) by inserting ‘‘(determined without re- (4) Subsection (c) of section 853A is amend- Act, is amended by redesignating paragraphs gard to subsection (c))’’ before the period at ed to read as follows: (9) and (10) as paragraphs (10) and (11), re- the end of paragraph (2). ‘‘(c) NOTICE TO SHAREHOLDERS.—The amount treated as a distribution of money spectively,’’. (2) Paragraph (3) of section 30D(f) is amend- (k) EFFECTIVE DATE.—The amendments ed by adding at the end the following: ‘‘For received by a shareholder under subsection (b)(2)(A) (and as credits allowed to such made by this section shall take effect as if purposes of subsection (c), property to which included in the provisions of the American this paragraph applies shall be treated as of shareholder under subsection (b)(2)(B)) shall not exceed the amount so reported by the Recovery and Reinvestment Tax Act of 2009 a character subject to an allowance for de- to which they relate. preciation.’’ regulated investment company in a written SEC. 209. AMENDMENTS RELATING TO ENERGY (f) AMENDMENTS RELATING TO SECTION statement furnished to such shareholder.’’. (5) Clause (ii) of section 853A(e)(1)(A) is IMPROVEMENT AND EXTENSION ACT 1142.— OF 2008. amended by inserting ‘‘other than a qualified (1) Subsection (b) of section 38 is amended (a) AMENDMENT RELATING TO SECTION 108.— bond described in section 54AA(g)’’ after ‘‘as by striking ‘‘plus’’ at the end of paragraph Subparagraph (E) of section 45K(g)(2) is defined in section 54AA(d))’’. (35), by redesignating paragraph (36) as para- amended to read as follows: (i) AMENDMENTS RELATING TO SECTION graph (37), and by inserting after paragraph ‘‘(E) COORDINATION WITH SECTION 45.—No (35) the following new paragraph: 2202.— credit shall be allowed with respect to any ‘‘(36) the portion of the qualified plug-in (1) Subparagraph (A) of section 2202(b)(1) of coke or coke gas which is produced using electric vehicle credit to which section the division B of the American Recovery and steel industry fuel (as defined in section 30(c)(1) applies, plus’’. Reinvestment Act of 2009 is amended by in- 45(c)(7)) as feedstock if a credit is allowed to (2)(A) Subsection (e) of section 30 is amend- serting ‘‘political subdivision of a State,’’ any taxpayer under section 45 with respect ed— after ‘‘any State,’’. to the production of such steel industry (i) by inserting ‘‘(determined without re- (2) Section 2202 of division B of the Amer- fuel.’’. gard to subsection (c))’’ before the period at ican Recovery and Reinvestment Act of 2009 (b) AMENDMENT RELATING TO SECTION 113.— the end of paragraph (1), and is amended by adding at the end the fol- Paragraph (1) of section 113(b) of the Energy (ii) by inserting ‘‘(determined without re- lowing new subsection: Improvement and Extension Act of 2008 is gard to subsection (c))’’ before the period at ‘‘(e) TREATMENT OF POSSESSIONS.— amended by adding at the end the following the end of paragraph (2). ‘‘(1) PAYMENTS TO MIRROR CODE POSSES- new subparagraph: (B) Paragraph (3) of section 30(e) is amend- SIONS.—The Secretary of the Treasury shall ‘‘(F) TRUST FUND.—The term ‘Trust Fund’ ed by adding at the end the following: ‘‘For pay to each possession of the United States means the Black Lung Disability Trust Fund purposes of subsection (c), property to which with a mirror code tax system amounts established under section 9501 of the Internal this paragraph applies shall be treated as of equal to the loss to that possession by reason Revenue Code of 1986.’’. a character subject to an allowance for de- of credits allowed under subsection (a) with (c) AMENDMENTS RELATING TO SECTION preciation.’’ respect to taxable years beginning in 2009. 306.— (g) AMENDMENT RELATING TO SECTION Such amounts shall be determined by the (1) Clause (ii) of section 168(i)(18)(A) is 1302.—Paragraph (3) of section 48C(b) is Secretary of the Treasury based on informa- amended by striking ‘‘10 years’’ and insert- amended by inserting ‘‘as the qualified in- tion provided by the government of the re- ing ‘‘16 years’’. vestment’’ after ‘‘The amount which is treat- spective possession. (2) Clause (ii) of section 168(i)(19)(A) is ed’’. ‘‘(2) COORDINATION WITH CREDIT ALLOWED amended by striking ‘‘10 years’’ and insert- (h) AMENDMENTS RELATED TO SECTION AGAINST UNITED STATES INCOME TAXES.—No ing ‘‘16 years’’. 1541.— credit shall be allowed against United States (d) AMENDMENT RELATING TO SECTION 308.— (1) Paragraph (2) of section 853A(a) is income taxes for any taxable year under this Clause (i) of section 168(m)(2)(B) is amended amended by inserting ‘‘(determined after the section to any person to whom a credit is al- by striking ‘‘section 168(k)’’ and inserting application of this section)’’ before the lowed against taxes imposed by the posses- ‘‘subsection (k) (determined without regard comma at the end. sion by reason of the credit allowed under to paragraph (4) thereof)’’. (2) Subsection (a) of section 853A is amend- subsection (a) for such taxable year. (e) AMENDMENT RELATING TO SECTION 402.— ed— ‘‘(3) DEFINITIONS AND SPECIAL RULES.— Subparagraph (A) of section 907(f)(4) is (A) by striking ‘‘with respect to credits’’ ‘‘(A) POSSESSION OF THE UNITED STATES.— amended by striking ‘‘this subsection shall and inserting ‘‘with respect to some or all of For purposes of this subsection, the term be applied’’ and all that follows through the the credits’’, and ‘possession of the United States’ includes the period at the end and inserting the following:

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00047 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.020 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2970 CONGRESSIONAL RECORD — SENATE May 13, 2014 ‘‘this subsection, as in effect on the day be- such investment company shall not be liable included in the provisions of the Heroes fore the date of the enactment of the Energy to any person to whom such distribution was Earnings Assistance and Relief Tax Act of Improvement and Extension Act of 2008, made for any amount so withheld and paid 2008 to which they relate. shall apply to unused oil and gas extraction over to the Secretary of the Treasury.’’. SEC. 213. AMENDMENTS RELATING TO ECONOMIC taxes carried from such unused credit year (b) AMENDMENTS RELATING TO SECTION STIMULUS ACT OF 2008. to a taxable year beginning after December 305.—Paragraphs (7)(B) and (8)(D) of section (a) AMENDMENTS RELATING TO SECTION 31, 2008.’’. 168(e) are each amended by inserting ‘‘which 101.—Paragraph (2) of section 6213(g) is (f) AMENDMENTS RELATING TO SECTION is not qualified leasehold improvement prop- amended— 403.— erty’’ after ‘‘Property described in this para- (1) by striking ‘‘32, or 6428’’ in subpara- (1) Subsection (c) of section 1012 is amend- graph’’. graph (L) and inserting ‘‘or 32’’, and ed— (c) CLERICAL AMENDMENTS.— (2) by striking ‘‘and’’ at the end of subpara- (A) by striking ‘‘FUNDS’’ in the heading for (1) AMENDMENT RELATING TO SECTION 306.— graph (O), by striking the period at the end paragraph (2) and inserting ‘‘REGULATED IN- Paragraph (5) of section 168(b) is amended by of subparagraph (P) and inserting ‘‘, and’’, VESTMENT COMPANIES’’, striking ‘‘(2)(C)’’ and inserting ‘‘(2)(D)’’. and by inserting after subparagraph (P) the (B) by striking ‘‘FUND’’ in the heading for (2) AMENDMENTS RELATING TO SECTION 706.— following new subparagraph: paragraph (2)(B), and (A) Paragraph (2) of section 1033(h) is ‘‘(Q) an omission of a correct TIN required (C) by striking ‘‘fund’’ each place it ap- amended by inserting ‘‘is’’ before under section 6428(h) (relating to 2008 recov- pears in paragraph (2) and inserting ‘‘regu- ‘‘compulsorily’’. ery rebates for individuals) to be included on lated investment company’’. (B) Subclause (II) of section 172(b)(1)(F)(ii) a return.’’. (2) Paragraph (1) of section 1012(d) is is amended by striking ‘‘subsection (b) CLERICAL AMENDMENT RELATING TO SEC- amended— (h)(3)(C)(i)’’ and inserting ‘‘section TION 103.—Subclause (IV) of section (A) by striking ‘‘December 31, 2010’’ and in- 165(h)(3)(C)(i)’’. 168(k)(2)(B)(i) is amended by striking serting ‘‘December 31, 2011’’, and (C) The heading for paragraph (1) of section ‘‘clauses also apply’’ and inserting ‘‘clause also applies’’. (B) by striking ‘‘an open-end fund’’ and in- 165(h) is amended by striking ‘‘$100’’ and in- (c) EFFECTIVE DATE.—The amendments serting ‘‘a regulated investment company’’. serting ‘‘DOLLAR’’. made by this section shall take effect as if (3) Paragraph (3) of section 1012(d) is (3) AMENDMENT RELATING TO SECTION 709.— amended to read as follows: included in the provisions of the Economic Subsection (k) of section 143 is amended by Stimulus Act of 2008 to which they relate. ‘‘(3) SEPARATE ACCOUNTS; ELECTION FOR redesignating the second paragraph (12) (re- SEC. 214. AMENDMENTS RELATING TO TAX TECH- TREATMENT AS SINGLE ACCOUNT.— lating to special rules for residences de- ‘‘(A) IN GENERAL.—Rules similar to the NICAL CORRECTIONS ACT OF 2007. stroyed in Federally declared disasters) as (a) AMENDMENT RELATING TO SECTION rules of subsection (c)(2) shall apply for pur- paragraph (13). poses of this subsection. 4(c).—Paragraph (1) of section 911(f) is (4) AMENDMENT RELATING TO SECTION 712.— ‘‘(B) AVERAGE BASIS FOR PRE-2012 STOCK.— amended by adding at the end the following Section 712 of the Tax Extenders and Alter- Notwithstanding paragraph (1), in the case of flush sentence: native Minimum Tax Relief Act of 2008 is an election under rules similar to the rules ‘‘For purposes of this paragraph, the amount amended by striking ‘‘section 702(c)(1)(A)’’ of subsection (c)(2)(B) with respect to stock excluded under subsection (a) shall be re- and inserting ‘‘section 702(b)(1)(A)’’. held in connection with a dividend reinvest- duced by the aggregate amount of any deduc- (d) EFFECTIVE DATE.—The amendments ment plan, the average basis method is per- tions or exclusions disallowed under sub- made by this section shall take effect as if missible with respect to all such stock with- section (d)(6) with respect to such excluded included in the provisions of the Tax Extend- out regard to the date of the acquisition of amount.’’. ers and Alternative Minimum Tax Relief Act such stock.’’. (b) CLERICAL AMENDMENT RELATING TO SEC- of 2008 to which they relate. (4) Subsection (g) of section 6045 is amend- TION 11(g).—Clause (iv) of section 56(g)(4)(C) ed by adding at the end the following new SEC. 211. CLERICAL AMENDMENTS RELATING TO is amended by striking ‘‘a cooperative de- HOUSING ASSISTANCE TAX ACT OF paragraph: scribed in section 927(a)(4)’’ and inserting 2008. ‘‘an organization to which part I of sub- ‘‘(6) SPECIAL RULE FOR CERTAIN STOCK HELD (a) AMENDMENT RELATING TO SECTION chapter T (relating to tax treatment of co- IN CONNECTION WITH DIVIDEND REINVESTMENT 3002.—Paragraph (1) of section 42(b) is operatives) applies which is engaged in the PLAN.—For purposes of this subsection, stock amended by striking ‘‘For purposes of this marketing of agricultural or horticultural acquired before January 1, 2012, in connec- section, the term’’ and inserting the fol- products’’. tion with a dividend reinvestment plan shall lowing: ‘‘For purposes of this section— (c) EFFECTIVE DATE.—The amendments be treated as stock described in clause (ii) of ‘‘(A) IN GENERAL.—The term’’. made by this section shall take effect as if paragraph (3)(C) (unless the broker with re- (b) AMENDMENT RELATING TO SECTION included in the provisions of the Tax Tech- spect to such stock elects not to have this 3081.—Clause (iv) of section 168(k)(4)(E) is nical Corrections Act of 2007 to which they paragraph apply with respect to such amended by striking ‘‘adjusted minimum relate. stock).’’. tax’’ and inserting ‘‘adjusted net minimum SEC. 215. AMENDMENT RELATING TO TAX RELIEF (g) CLERICAL AMENDMENT RELATING TO SEC- tax’’. AND HEALTH CARE ACT OF 2006. TION 108.—Paragraph (2) of section 45(b) is (c) AMENDMENT RELATING TO SECTION (a) AMENDMENT RELATING TO SECTION 105.— amended by striking ‘‘$3 amount’’ and in- 3092.—Subsection (b) of section 121 is amend- Subparagraph (B) of section 45A(b)(1) is serting ‘‘$2 amount’’. amended by adding at the end the following: (h) EFFECTIVE DATE.—The amendments ed by redesignating the second paragraph (4) ‘‘If any portion of wages are taken into ac- made by this section shall take effect as if (relating to exclusion of gain allocated to count under subsection (e)(1)(A) of section 51, included in the provisions of the Energy Im- nonqualified use) as paragraph (5). the preceding sentence shall be applied by provement and Extension Act of 2008 to (d) EFFECTIVE DATE.—The amendments substituting ‘2-year period’ for ‘1-year pe- which they relate. made by this section shall take effect as if riod’.’’. SEC. 210. AMENDMENTS RELATING TO TAX EX- included in the provisions of the Housing As- sistance Tax Act of 2008 to which they relate. (b) EFFECTIVE DATE.—The amendment TENDERS AND ALTERNATIVE MIN- made by this section shall take effect as if IMUM TAX RELIEF ACT OF 2008. SEC. 212. AMENDMENTS AND PROVISION RELAT- included in the provision of the Tax Relief (a) AMENDMENT RELATING TO SECTION 208.— ING TO HEROES EARNINGS ASSIST- Subsection (b) of section 208 of the Tax Ex- ANCE AND RELIEF TAX ACT OF 2008. and Health Care Act of 2006 to which it re- tenders and Alternative Minimum Tax Relief (a) AMENDMENT RELATING TO SECTION 106.— lates. Act of 2008 is amended to read as follows: Paragraph (2) of section 106(c) of the Heroes SEC. 216. AMENDMENT RELATING TO SAFE, AC- COUNTABLE, FLEXIBLE, EFFICIENT ‘‘(b) EFFECTIVE DATE.— Earnings Assistance and Relief Tax Act of TRANSPORTATION EQUITY ACT OF ‘‘(1) IN GENERAL.—The amendment made by 2008 is amended by striking ‘‘substituting 2005: A LEGACY FOR USERS. subsection (a) shall take effect on January 1, for’’ and inserting ‘‘substituting ‘June 17, (a) AMENDMENT RELATING TO SECTION 2008. Notwithstanding the preceding sen- 2008’ for’’. 11161.—Paragraph (1) of section 9503(b) is tence, such amendment shall not apply with (b) AMENDMENT RELATING TO SECTION 114.— amended by inserting before the period at respect to the withholding requirement Paragraph (1) of section 125(h) is amended by the end the following: ‘‘and taxes received under section 1445 of the Internal Revenue inserting ‘‘(and shall not fail to be treated as under section 4081 shall be determined with- Code of 1986 for any payment made before an accident or health plan)’’ before ‘‘mere- out regard to tax receipts attributable to the October 4, 2008. ly’’. rate specified in section 4081(a)(2)(C)’’. ‘‘(2) AMOUNTS WITHHELD ON OR BEFORE DATE (c) CLERICAL AMENDMENTS.— (b) EFFECTIVE DATE.—The amendment OF ENACTMENT.—In the case of a regulated in- (1) AMENDMENT RELATING TO SECTION 110.— made by this section shall take effect as if vestment company— Subparagraph (B) of section 121(d)(12) is included in the provision of the Safe, Ac- ‘‘(A) which makes a distribution after De- amended by inserting ‘‘of paragraph (9)’’ countable, Flexible, Efficient Transportation cember 31, 2007, and before October 4, 2008, after ‘‘and (D)’’. Equity Act of 2005: A Legacy for Users to and (2) AMENDMENT RELATING TO SECTION 301.— which it relates. ‘‘(B) which would (but for the second sen- Paragraph (2) of section 877(e) is amended by SEC. 217. AMENDMENTS RELATING TO ENERGY tence of paragraph (1)) have been required to striking ‘‘subparagraph (A) or (B) of’’. TAX INCENTIVES ACT OF 2005. withhold with respect to such distribution (d) EFFECTIVE DATE.—The amendments (a) AMENDMENT RELATING TO SECTION under section 1445 of such Code, made by this section shall take effect as if 1341.—Subparagraph (B) of section 30B(h)(5)

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00048 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.020 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2971 is amended by inserting ‘‘(determined with- (k) Clause (iii) of section 402A(c)(4)(E) is (i) by striking subparagraphs (B) and (C), out regard to subsection (g))’’ before the pe- amended by striking ‘‘403(b)(7)(A)(i)’’ and in- and riod at the end. serting ‘‘403(b)(7)(A)(ii)’’. (ii) by striking ‘‘(a) IN GENERAL.—In the (b) AMENDMENT RELATING TO SECTION (l) Subsection (b) of section 858 is amended case of taxable years beginning after 1995:’’ 1342.—Paragraph (1) of section 30C(e) is by striking ‘‘857(b)(8)’’ and inserting in subparagraph (A) and moving the table 2 amended to read as follows: ‘‘857(b)(9)’’. ems to the left. ‘‘(1) REDUCTION IN BASIS.—For purposes of (m) Subparagraph (A) of section 1012(c)(2) (B) Subparagraph (B) of section 32(b)(2) is this subtitle, the basis of any property for is amended by striking ‘‘section 1012’’ and in- amended by striking ‘‘increased by’’ and all which a credit is allowable under subsection serting ‘‘this section’’. that follows and inserting ‘‘increased by (a) shall be reduced by the amount of such (n) The heading for section 1394(f) is $3,000.’’. credit so allowed (determined without regard amended by striking ‘‘DESIGNATED UNDER (4) FIRST-TIME HOMEBUYER CREDIT.—Section to subsection (d)).’’. SECTION 1391(g)’’. 6213(g)(2) is amended by striking subpara- (c) EFFECTIVE DATE.—The amendments (o) Paragraphs (1) and (2)(A) of section graph (P), as amended by section 213(a)(2). made by this section shall take effect as if 1394(f) are each amended by striking ‘‘a new (5) MAKING WORK PAY CREDIT.— included in the provision of the Energy Tax empowerment zone facility bond’’ and insert- (A) Subpart C of part IV of subchapter A of Incentives Act of 2005 to which it relates. ing ‘‘an empowerment zone facility bond’’. chapter 1 is amended by striking section 36A SEC. 218. AMENDMENTS RELATING TO AMERICAN (p) Subsections (e)(3)(B) and (f)(7)(B) of sec- (and by striking the item relating to such JOBS CREATION ACT OF 2004. tion 4943 are each amended by striking ‘‘Jan- section in the table of sections for such sub- (a) AMENDMENT RELATING TO SECTION 101.— uary 1, 1970’’ and inserting ‘‘January 1, 1971’’. Subsection (d) of section 101 of the American part). (q) Paragraph (2) of section 4982(f) is (B) Subparagraph (A) of section 6211(b)(4) is Jobs Creation Act of 2004 is amended by add- amended by adding a comma at the end. ing at the end the following new paragraph: amended by striking ‘‘, 36A’’. (r) Paragraph (3) of section 6011(e) is (C) Section 6213(g)(2) is amended by strik- ‘‘(3) COORDINATION WITH SECTION 199.—This amended by striking ‘‘shall require than’’ subsection shall be applied without regard to ing subparagraph (N). and inserting ‘‘shall require that’’. (6) GENERAL BUSINESS CREDITS.—Subsection any deduction allowable under section 199.’’. (s) Subsection (b) of section 6072 is amend- (b) AMENDMENTS RELATING TO SECTION (d) of section 38 is amended by striking para- ed by striking ‘‘6011(e)(2)’’ and inserting 102.—Paragraph (3) of section 199(b) is graph (3). ‘‘6011(c)(2)’’. amended— (7) LOW-INCOME HOUSING CREDIT.—Subclause (t) Subsection (d) of section 6104 is amend- (1) by inserting ‘‘of a short taxable year (I) of section 42(h)(3)(C)(ii) is amended by ed by redesignating the second paragraph (6) or’’ after ‘‘in cases’’, and striking ‘‘($1.50 for 2001)’’. (relating to disclosure of reports by Internal (2) by striking ‘‘AND DISPOSITIONS’’ and in- (8) MINIMUM TAX CREDIT.— Revenue Service) and third paragraph (6) (re- serting ‘‘, DISPOSITIONS, AND SHORT TAXABLE (A)(i) Section 53 is amended by striking lating to application to nonexempt chari- YEARS’’. subsections (e) and (f). table trusts and nonexempt private founda- (c) CLERICAL AMENDMENT RELATING TO SEC- (ii) The amendment made by clause (i) tions) as paragraphs (7) and (8), respectively. TION 413.—Paragraph (7) of section 904(h) is striking subsection (f) of section 53 of the In- amended by striking ‘‘as ordinary income (u) Subsection (c) of section 6662A is ternal Revenue Code of 1986 shall not be con- under section 1246 or’’. amended by striking ‘‘section 6664(d)(2)(A)’’ strued to allow any tax abated by reason of (d) EFFECTIVE DATE.—The amendments and inserting ‘‘section 6664(d)(3)(A)’’. section 53(f)(1) of such Code (as in effect be- made by this section shall take effect as if (v) Subparagraph (FF) of section 6724(d)(2) fore such amendment) to be included in the included in the provision of the American is amended by striking ‘‘section 6050W(c)’’ amount determined under section 53(b)(1) of Jobs Creation Act of 2004 to which they re- and inserting ‘‘section 6050W(f)’’. such Code. late. (w) Section 9802 is amended by redesig- (B) Paragraph (4) of section 6211(b)(4) is SEC. 219. MODIFICATION OF TREATMENT OF CER- nating the second subsection (f) (relating to amended by striking ‘‘, 53(e)’’. TAIN HEALTH ORGANIZATIONS. genetic information of a fetus or embryo) as (9) ADJUSTMENTS BASED ON ADJUSTED CUR- (a) IN GENERAL.—Paragraph (5) of section subsection (g). RENT EARNINGS.—Clause (ii) of section 833(c) is amended— (x) Paragraph (3) of section 13(e) of the 56(g)(4)(F) is amended by striking ‘‘In the (1) by striking ‘‘this section’’ and inserting Worker, Homeownership, and Business As- case of any taxable year beginning after De- ‘‘paragraphs (2) and (3) of subsection (a)’’, sistance Act of 2009 is amended by striking cember 31, 1992, clause’’ and inserting and ‘‘subsection (d)’’ and inserting ‘‘subsection ‘‘Clause’’. (2) by inserting ‘‘and for activities that im- (c)’’. (10) ITEMS OF TAX PREFERENCE; DEPLE- prove health care quality’’ after ‘‘clinical SEC. 221. DEADWOOD PROVISIONS. TION.—Paragraph (1) of section 57(a) is services’’. (a) IN GENERAL.— amended by striking ‘‘Effective with respect (b) EFFECTIVE DATE.—The amendments (1) ADJUSTMENTS IN TAX TABLES SO THAT IN- to taxable years beginning after December made by this section shall apply to taxable FLATION WILL NOT RESULT IN TAX INCREASES.— 31, 1992, this’’ and inserting ‘‘This’’. years beginning after December 31, 2009. Paragraph (7) of section 1(f) is amended to (11) INTANGIBLE DRILLING COSTS.— SEC. 220. OTHER CLERICAL CORRECTIONS. read as follows: (A) Clause (i) of section 57(a)(2)(E) is (a) Paragraph (8) of section 30B(h) is ‘‘(7) SPECIAL RULE FOR CERTAIN BRACKETS.— amended by striking ‘‘In the case of any tax- amended by striking ‘‘vehicle)., except that’’ In prescribing tables under paragraph (1) able year beginning after December 31, 1992, and inserting ‘‘vehicle), except that’’. which apply to taxable years beginning in a this’’ and inserting ‘‘This’’. (b) Subparagraph (A) of section 38(c)(2) is calendar year after 1994, the cost-of-living (B) Clause (ii) of section 57(a)(2)(E) is amended by striking ‘‘credit credit’’ and in- adjustment used in making adjustments to amended by striking ‘‘(30 percent in the case serting ‘‘credit’’. the dollar amounts at which the 36 percent of taxable years beginning in 1993)’’. (c) Section 46 is amended by adding a rate bracket begins or at which the 39.6 per- (12) ENVIRONMENTAL TAX.— comma at the end of paragraph (4). cent rate bracket begins shall be determined (A) Subchapter A of chapter 1 is amended (d) Subparagraph (E) of section 50(a)(2) is under paragraph (3) by substituting ‘1993’ for by striking part VII (and by striking the amended by inserting ‘‘, 48A(b)(3), 48B(b)(3), ‘1992’.’’. item relating to such part in the table of 48C(b)(2), or 48D(b)(4)’’ after ‘‘under section (2) CERTAIN PLUG-IN ELECTRIC VEHICLES.— parts for such subchapter). 48(b)’’. (A) Subpart B of part IV of subchapter A of (B) Paragraph (2) of section 26(b) is amend- (e) Clause (i) of section 54A(d)(2)(A) is chapter 1 is amended by striking section 30 ed by striking subparagraph (B). amended by striking ‘‘100 percent or more’’ (and by striking the item relating to such (C) Section 30A(c) is amended by striking and inserting ‘‘100 percent’’. (f) Paragraph (2) of section 125(b) is amend- section in the table of sections for such subparagraph (1) and by redesignating para- ed by striking ‘‘statutory nontaxable bene- part). graphs (2), (3), and (4) as paragraphs (1), (2), fits’’ each place it appears and inserting (B) Subsection (b) of section 38, as amended and (3), respectively. ‘‘qualified benefits’’. by section 208(f)(1) of this Act, is amended by (D) Subsection (a) of section 164 is amended (g) Paragraph (2) of section 125(h) is inserting ‘‘plus’’ at the end of paragraph (35), by striking paragraph (5). amended by striking ‘‘means, any’’ and in- by striking paragraph (36), and by redesig- (E) Section 275(a) is amended by striking serting ‘‘means any’’. nating paragraph (37) as paragraph (36). the last sentence. (h) Subparagraph (F) of section 163(h)(4) is (C) Subclause (VI) of section 48C(c)(1)(A)(i) (F) Section 882(a)(1) is amended by striking amended by striking ‘‘Veterans Administra- is amended by striking ‘‘, qualified plug-in ‘‘, 59A’’. tion or the Rural Housing Administration’’ electric vehicles (as defined by section (G) Section 936(a)(3) is amended by striking and inserting ‘‘Department of Veterans Af- 30(d)),’’. subparagraph (A) and by redesignating sub- fairs or the Rural Housing Service’’. (D) Section 1016(a) is amended by striking paragraphs (B), (C), and (D) as subparagraphs (i) Subsection (a) of section 249 is amended paragraph (25). (A), (B), and (C), respectively. by striking ‘‘1563(a)(1)’’ and inserting (E) Section 6501(m) is amended by striking (H) Section 1561(a) is amended— ‘‘1563(a)(1))’’. ‘‘section 30(e)(6),’’. (i) by inserting ‘‘and’’ at the end of para- (j) Paragraphs (8) and (10) of section 280F(d) (3) EARNED INCOME CREDIT.— graph (2), by striking ‘‘, and’’ at the end of are each amended by striking ‘‘subsection (A) Paragraph (1) of section 32(b) is amend- paragraph (3) and inserting a period, and by (a)(2)’’ and inserting ‘‘subsection (a)(1)’’. ed— striking paragraph (4), and

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00049 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.020 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2972 CONGRESSIONAL RECORD — SENATE May 13, 2014 (ii) by striking ‘‘, the amount specified in (II) by striking ‘‘(14)(A)’’ and inserting case of a bond described in subsection paragraph (3), and the amount specified in ‘‘(14)’’. (a)(2).’’. paragraph (4)’’ and inserting ‘‘and the (20) PRINCIPAL RESIDENCE.—Section (B) Paragraphs (2) and (3)(B) of section amount specified in paragraph (3)’’. 121(b)(3) is amended— 171(b) are each amended by striking ‘‘para- (I) Section 4611(e) is amended— (A) by striking subparagraph (B), and graph (1)(B)(ii)’’ and inserting ‘‘paragraph (i) by striking ‘‘section 59A, this section,’’ (B) in subparagraph (A), by striking ‘‘(A) (1)(B)(i)’’. in paragraph (2)(B) and inserting ‘‘this sec- IN GENERAL.—’’ and moving the text 2 ems to (30) NET OPERATING LOSS CARRYBACKS, tion’’, and the left. CARRYOVERS, AND CARRYFORWARDS.— (ii) in paragraph (3)(A)— (21) CERTAIN REDUCED UNIFORMED SERVICES (A) Section 172 is amended— (I) by striking ‘‘section 59A,’’, and RETIREMENT PAY.—Section 122(b)(1) is amend- (i) by striking subparagraphs (D), (H), (I) (II) by striking the comma after ‘‘rate)’’. ed by striking ‘‘after December 31, 1965,’’. and (J) of subsection (b)(1) and by redesig- (J) Section 6425(c)(1)(A) is amended by in- (22) GREAT PLAINS CONSERVATION PRO- nating subparagraphs (E), (F), and (G) as serting ‘‘plus’’ at end of clause (i), by strik- GRAM.—Section 126(a) is amended by striking subparagraphs (D), (E), and (F), respectively, ing ‘‘plus’’ and inserting ‘‘over’’ at the end of paragraph (6) and by redesignating para- and clause (ii), and by striking clause (iii). graphs (7), (8), (9), and (10) as paragraphs (6), (ii) by striking subsections (g) and (j) and (K) Section 6655 is amended— (7), (8), and (9), respectively. by redesignating subsections (h), (i), and (k) (i) by striking clause (iii) of subsection (23) TREBLE DAMAGE PAYMENTS UNDER THE as subsections (g), (h), and (i), respectively. (e)(2)(B) and inserting: ANTITRUST LAW.—Section 162(g) is amended (B) Each of the following provisions of sec- by striking the last sentence. tion 172 (as redesignated by subparagraph ‘‘(iii) MODIFIED ALTERNATIVE MINIMUM TAX- (24) STATE LEGISLATORS’ TRAVEL EXPENSES (A)) are amended as follows: ABLE INCOME.—The term ‘modified alter- AWAY FROM HOME.—Paragraph (4) of section (i) By striking ‘‘ending after August 2, native minimum taxable income’ means al- 162(h) is amended by striking ‘‘For taxable 1989’’ in subsection (b)(1)(D)(i)(II). ternative minimum taxable income (as de- years beginning after December 31, 1980, (ii) By striking ‘‘subsection (h)’’ in sub- fined in section 55(b)(2)) but determined this’’ and inserting ‘‘This’’. section (b)(1)(D)(ii) and inserting ‘‘subsection without regard to the alternative tax net op- (25) INTEREST.— (g)’’. erating loss deduction (as defined in section (A) Section 163 is amended— (iii) By striking ‘‘section 165(h)(3)(C)(i)’’ in 56(d)).’’, and (i) by striking paragraph (6) of subsection subsection (b)(1)(E)(ii)(II), as amended by (ii) in subsection (g)(1)(A), by inserting (d), and this Act, and inserting ‘‘section 165(i)(5)’’. ‘‘plus’’ at the end of clause (ii), by striking (ii) by striking paragraph (5) of subsection (iv) By striking ‘‘subsection (i)’’ and all clause (iii), and by redesignating clause (iv) (h). that follows in the last sentence of sub- as clause (iii). (B) Section 56(b)(1)(C) is amended by strik- section (b)(1)(E)(ii) and inserting ‘‘subsection (L) Section 9507(b)(1) is amended by striking clause (ii) and by redesignating clauses (h)).’’. ing ‘‘ 59A,’’. (iii), (iv), and (v) as clauses (ii), (iii), and (iv), (v) By striking ‘‘subsection (i)’’ in sub- (13) STANDARD DEDUCTION.— respectively. section (b)(1)(F) and inserting ‘‘subsection (A) So much of paragraph (1) of section (26) QUALIFIED MOTOR VEHICLE TAXES.—Sec- (h)’’. 63(c) as follows ‘‘the sum of—‘‘ is amended to tion 164 is amended by striking subsections (vi) By striking subparagraph (F) of para- read as follows: (a)(6) and (b)(6). graph (2) of subsection (g). ‘‘(A) the basic standard deduction, and (27) DISASTER LOSSES.— (vii) By striking ‘‘subsection (b)(1)(E)’’ ‘‘(B) the additional standard deduction.’’. (A) Subsection (h) of section 165 is amend- each place it appears in subsection (g)(4) and (B) Subsection (e) of section 63 is amended ed by striking paragraph (3). inserting ‘‘subsection (b)(1)(D)’’. by striking paragraphs (7), (8), and (9). (B) Subsection (i) of section 165 is amend- (viii) By striking the last sentence of sub- (14) ANNUITIES; CERTAIN PROCEEDS OF EN- ed— section (h)(1). DOWMENT AND LIFE INSURANCE CONTRACTS.— (i) in paragraph (1)— (ix) By striking ‘‘subsection (b)(1)(G)’’ each Section 72 is amended— (I) by striking ‘‘(as defined by clause (ii) of place it appears in subsection (h)(3) and in- (A) in subsection (c)(4), by striking ‘‘; ex- subsection (h)(3)(C))’’, and serting ‘‘subsection (b)(1)(F)’’. cept that if such date was before January 1, (II) by striking ‘‘(as defined by clause (i) of (C) Paragraph (5) of section 382(l) is amend- 1954, then the annuity starting date is Janu- such subsection)’’, ed by striking subparagraph (F) and by re- ary 1, 1954’’, and (ii) by striking ‘‘(as defined by subsection designating subparagraphs (G) and (H) as (B) in subsection (g)(3), by striking ‘‘Janu- (h)(3)(C)(i)’’ in paragraph (4), and subparagraphs (F) and (G), respectively. ary 1, 1954, or’’ and ‘‘, whichever is later’’. (iii) by adding at the end the following new (31) RESEARCH AND EXPERIMENTAL EXPENDI- (15) UNEMPLOYMENT COMPENSATION.—Sec- paragraph: TURES.—Subparagraph (A) of section 174(a)(2) tion 85 is amended by striking subsection (c). ‘‘(5) FEDERALLY DECLARED DISASTERS.—For is amended to read as follows: (16) ACCIDENT AND HEALTH PLANS.—Section purposes of this subsection— ‘‘(I) WITHOUT CONSENT.—A taxpayer may, 105(f) is amended by striking ‘‘or (d)’’. ‘‘(A) IN GENERAL.—The term ‘Federally de- without the consent of the Secretary, adopt (17) FLEXIBLE SPENDING ARRANGEMENTS.— clared disaster’ means any disaster subse- the method provided in this subsection for Section 106(c)(1) is amended by striking ‘‘Ef- quently determined by the President of the his first taxable year for which expenditures fective on and after January 1, 1997, gross’’ United States to warrant assistance by the described in paragraph (1) are paid or in- and inserting ‘‘Gross’’. Federal Government under the Robert T. curred.’’. (18) CERTAIN COMBAT ZONE COMPENSATION OF Stafford Disaster Relief and Emergency As- (32) AMORTIZATION OF CERTAIN RESEARCH MEMBERS OF THE ARMED FORCES.—Subsection sistance Act. AND EXPERIMENTAL EXPENDITURES.—Para- (c) of section 112 is amended— ‘‘(B) DISASTER AREA.—The term ‘disaster graph (2) of section 174(b) is amended by (A) by striking ‘‘(after June 24, 1950)’’ in area’ means the area so determined to war- striking ‘‘beginning after December 31, 1953’’. paragraph (2), and rant such assistance.’’. (33) SOIL AND WATER CONSERVATION EXPEND- (B) striking ‘‘such zone;’’ and all that fol- (C) Section 1033(h)(3) is amended by strik- ITURES.—Paragraph (1) of section 175(d) is lows in paragraph (3) and inserting ‘‘such ing ‘‘section 165(h)(3)(C)’’ and inserting ‘‘sec- amended to read as follows: zone.’’. tion 165(i))(5)’’. ‘‘(1) WITHOUT CONSENT.—A taxpayer may, (19) LEGAL SERVICE PLANS.— (D) Section 6306(i), as added by this Act, is without the consent of the Secretary, adopt (A) Part III of subchapter B of chapter 1 is amended by striking ‘‘section 165(h)(3)(C)’’ the method provided in this section for the amended by striking section 120 (and by and inserting ‘‘section 165(i)(5)’’. taxpayer’s first taxable year for which ex- striking the item relating to such section in (28) CHARITABLE, ETC., CONTRIBUTIONS AND penditures described in subsection (a) are the table of sections for such subpart). GIFTS.—Section 170 is amended— paid or incurred.’’. (B)(i) Section 414(n)(3)(C) is amended by (A) by striking paragraph (3) of subsection (34) CLEAN-FUEL VEHICLES.— striking ‘‘120,’’. (b), (A) Part VI of subchapter A of chapter 1 is (ii) Section 414(t)(2) is amended by striking (B) by striking paragraph (6) of subsection amended by striking section 179A (and by ‘‘120,’’. (e), and striking the item relating to such section in (iii) Section 501(c) is amended by striking (C) by striking subsection (k). the table of sections for such part). paragraph (20). (29) AMORTIZABLE BOND PREMIUM.— (B) Section 30C(e) is amended by adding at (iv) Section 3121(a) is amended by striking (A) Subparagraph (B) of section 171(b)(1) is the end the following: paragraph (17). amended to read as follows: ‘‘(7) REFERENCE.—For purposes of this sec- (v) Section 3231(e) is amended by striking ‘‘(B)(i) with reference to the amount pay- tion, any reference to section 179A shall be paragraph (7). able on maturity (or if it results in a smaller treated as a reference to such section as in (vi) Section 3306(b) is amended by striking amortizable bond premium attributable to effect immediately before its repeal.’’. paragraph (12). the period before the call date, with ref- (C) Section 62(a) is amended by striking (vii) Section 6039D(d)(1) is amended by erence to the amount payable on the earlier paragraph (14). striking ‘‘120,’’. call date), in the case of a bond described in (D) Section 263(a)(1) is amended by striking (viii) Section 209(a)(14) of the Social Secu- subsection (a)(1), and subparagraph (H). rity Act is amended— ‘‘(ii) with reference to the amount payable (E) Section 280F(a)(1) is amended by strik- (I) by striking subparagraph (B), and on maturity or on an earlier call date, in the ing subparagraph (C).

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00050 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.020 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2973 (F) Section 312(k)(3) is amended by strik- poration, subsection (a)(1) shall be applied by 279(a)(2) of such Code (as in effect after such ing ‘‘179A,’’ each place it appears. substituting ’80 percent’ for ‘70 percent’.’’. amendments). (G) Section 1016(a) is amended by striking (D) Section 243(d) is amended by striking (48) BANK HOLDING COMPANIES.— paragraph (24). paragraph (4). (A) Clause (iii) of section 304(b)(3)(D) is re- (H) Section 1245(a) is amended by striking (E) Section 246 is amended— pealed. ‘‘179A,’’ each place it appears in paragraphs (i) by striking ‘‘, 244,’’ in subsection (a)(1), (B) The heading of subparagraph (D) of sec- (2)(C) and (3)(C). (ii) in subsection (b)(1)— tion 304(b)(3) is amended by striking ‘‘AND (35) QUALIFIED DISASTER EXPENSES.—Part (I) by striking ‘‘sections 243(a)(1), and SPECIAL RULE.’’ VI of subchapter A of chapter 1 is amended 244(a),’’ the first place it appears and insert- (49) EFFECT ON EARNINGS AND PROFITS.— by striking section 198A (and by striking the ing ‘‘section 243(a)(1)’’, Subsection (d) of section 312 is amended by item relating to such section in the table of (II) by striking ‘‘244(a),’’ the second place striking paragraph (2) and redesignating sections for such part). it appears, and paragraph (3) as paragraph (2). (36) ACTIVITIES NOT ENGAGED IN FOR PROF- (III) by striking ‘‘subsection (a) or (b) of (50) DISQUALIFIED STOCK.—Paragraph (3) of IT.—Section 183(e)(1) is amended by striking section 245, and 247,’’ and inserting ‘‘and subsection 355(d) is amended by striking ‘‘after the last sentence. section (a) or (b) of section 245,’’, and October 9, 1990, and’’ each place it appears. (iii) by striking ‘‘, 244,’’ in subsection (c)(1). (37) DOMESTIC PRODUCTION ACTIVITIES.— (51) BASIS TO CORPORATIONS.—Section 362 is (A) Subsection (a) of section 199 is amended (F) Section 246A is amended by striking ‘‘, amended by striking ‘‘on or after June 22, 244,’’ both places it appears in subsections (a) by striking paragraph (2) and by striking ‘‘IN 1954’’ in subsection (a) and by striking ‘‘, on and (e). GENERAL.—’’, by redesignating subparagraphs or after June 22, 1954,’’ each place it appears (G) Sections 263(g)(2)(B)(iii), 277(a), (A) and (B) of paragraph (1) as paragraphs (1) in subsection (c). 301(e)(2), 469(e)(4), 512(a)(3)(A), subparagraphs and (2), and by moving paragraphs (1) and (2) (52) INDIVIDUAL RETIREMENT ACCOUNTS.— (A), (C), and (D) of section 805(a)(4), 805(b)(5), (as so redesignated) 2 ems to the left. Clause (i) of section 408(p)(2)(E) is amended 812(e)(2)(A), 815(c)(2)(A)(iii), 832(b)(5), (B) Paragraphs (2) and (6)(B) of section to read as follows: 833(b)(3)(E), and 1059(b)(2)(B) are each amend- 199(d) are each amended by striking ‘‘(i) IN GENERAL.—For purposes of subpara- ed by striking ‘‘, 244,’’ each place it appears. ‘‘(a)(1)(B)’’ and inserting ‘‘(a)(2)’’. graph (A)(ii), the applicable amount is (H) Section 1244(c)(2)(C) is amended by (38) RETIREMENT SAVINGS.— striking ‘‘244,’’. $10,000.’’. (A) Subparagraph (A) of section 219(b)(5) is (I) Section 805(a)(4)(B) is amended by strik- (53) TAX CREDIT EMPLOYEE STOCK OWNERSHIP amended to read as follows: ing ‘‘, 244(a),’’ each place it appears. PLANS.—Section 409 is amended by striking ‘‘(A) IN GENERAL.—The deductible amount (J) Section 810(c)(2)(B) is amended by subsection (q). is $5,000.’’. striking ‘‘244 (relating to dividends on cer- (54) CATCH-UP CONTRIBUTIONS.—Subpara- (B) Clause (ii) of section 219(b)(5)(B) is tain preferred stock of public utilities),’’. graph (B) of section 414(v)(2) is amended to amended to read: (K) The amendments made by this para- read as follows: ‘‘(ii) APPLICABLE AMOUNT.—For purposes of graph shall not apply to preferred stock ‘‘(II)(i) In the case of an applicable em- clause (i), the applicable amount is $1,000.’’. issued before October 1, 1942 (determined in ployer plan other than a plan described in (C) Clause (ii) of section 219(g)(2)(A) is the same manner as under section 247 of the section 401(k)(11) or 408(p), the applicable amended by striking ‘‘for a taxable year be- Internal Revenue Code of 1986 as in effect be- dollar amount is $5,000. ginning after December 31, 2006’’. fore its repeal by such amendments). ‘‘(ii) In the case of an applicable employer (D) Section 219(g)(3)(B) is amended by (42) ORGANIZATION EXPENSES.—Section plan described in section 401(k)(11) or 408(p), striking clauses (i) and (ii) and inserting the 248(c) is amended by striking ‘‘beginning the applicable dollar amount is $2,500.’’. following: after December 31, 1953,’’ and by striking the (55) EMPLOYEE STOCK PURCHASE PLANS.— ‘‘(i) In the case of a taxpayer filing a joint last sentence. Section 423(a) is amended by striking ‘‘after return, $80,000. (43) BOND REPURCHASE PREMIUM.—Section December 31, 1963,’’. ‘‘(ii) In the case of any other taxpayer 249(b)(1) is amended by striking ‘‘, in the case (56) TRANSITION RULES.— (other than a married individual filing a sep- of bonds or other evidences of indebtedness (A)(i) Paragraph (5) of section 430(c) is arate return), $50,000.’’. issued after February 28, 1913,’’. amended by striking subparagraph (B) and (E) Paragraph (8) of section 219(g) is (44) AMOUNT OF GAIN WHERE LOSS PRE- by striking ‘‘(A) IN GENERAL.—’’ amended by striking ‘‘the dollar amount in VIOUSLY DISALLOWED.—Section 267(d) is (ii) Paragraph (5) of section 303(c) of the the last row of the table contained in para- amended by striking ‘‘(or by reason of sec- Employee Retirement Income Security Act graph (3)(B)(i), the dollar amount in the last tion 24(b) of the Internal Revenue Code of of 1974 (29 U.S.C.1082(c)) is amended by strik- row of the table contained in paragraph 1939)’’ in paragraph (1), by striking ‘‘after ing subparagraph (B) and by striking ‘‘(A) IN (3)(B)(ii), and the dollar amount contained in December 31, 1953,’’ in paragraph (2), by GENERAL.—’’ paragraph (7)(A),’’ and inserting ‘‘each of the striking the second sentence, and by striking (B)(i) Paragraph (2) of section 430(h) is dollar amounts in paragraphs (3)(B)(i), ‘‘or by reason of section 118 of the Internal amended by striking subparagraph (G). (3)(B)(ii), and (7)(A)’’. Revenue Code of 1939’’ in the last sentence. (ii) Paragraph (2) of section 303(h) of the (39) REPORTS REGARDING QUALIFIED VOL- (45) ACQUISITIONS MADE TO EVADE OR AVOID Employee Retirement Income Security Act UNTARY RETIREMENT CONTRIBUTIONS.— INCOME TAX.—Paragraphs (1) and (2) of sec- of 1974 (29 U.S.C.1082(h)) is amended by strik- (A) Section 219 is amended by striking tion 269(a) are each amended by striking ‘‘or ing subparagraph (G). paragraph (4) of subsection (f) and subsection acquired on or after October 8, 1940,’’. (C)(i) Paragraph (3) of section 436(j) is (h). (46) MEALS AND ENTERTAINMENT.—Para- amended by striking subparagraphs (B) and (B) Section 6652 is amended by striking graph (3) of section 274(n) is amended— (C) and by striking ‘‘(A) IN GENERAL.—’’. subsection (g). (A) by striking ‘‘(A) IN GENERAL.—’’, (ii) Subparagraph (C) of section 206(g)(9) of (40) INTEREST ON EDUCATION LOANS.—Para- (B) by striking ‘‘substituting ‘the applica- the Employee Retirement Income Security graph (1) of section 221(b) is amended by ble percentage’ for’’ and inserting ‘‘sub- Act of 1974 (29 U.S.C. 1056(g)(9)) is amended striking ‘‘shall not exceed’’ and all that fol- stituting ‘80 percent’ for’’, and by striking clauses (ii) and (iii) and by strik- lows and inserting ‘‘shall not exceed $2,500.’’. (C) by striking subparagraph (B). ing ‘‘(i) IN GENERAL.—’’. (41) DIVIDENDS RECEIVED ON CERTAIN PRE- (47) INTEREST ON INDEBTEDNESS INCURRED (D)(i) Section 436 is amended by striking FERRED STOCK; AND DIVIDENDS PAID ON CER- BY CORPORATIONS TO ACQUIRE STOCK OR AS- subsection (m). TAIN PREFERRED STOCK OF PUBLIC UTILITIES.— SETS OF ANOTHER CORPORATION.— (ii) Section 206(g) of the Employee Retire- (A) Sections 244 and 247 are hereby re- (A) Section 279 is amended— ment Income Security Act of 1974 (29 U.S.C. pealed, and the table of sections for part VIII (i) by striking ‘‘after December 31, 1967,’’ in 1056(g)) is amended by striking paragraph of subchapter B of chapter 1 is amended by subsection (a)(2), (10). striking the items relating to sections 244 (ii) by striking ‘‘after October 9, 1969,’’ in (57) LIMITATION ON DEDUCTIONS FOR CERTAIN and 247. subsection (b), FARMING.— (B) Paragraph (5) of section 172(d) is (iii) by striking ‘‘after October 9, 1969, and’’ (A) Section 464 is amended by striking amended to read as follows: in subsection (d)(5), and ‘‘any farming syndicate (as defined in sub- ‘‘(5) COMPUTATION OF DEDUCTION FOR DIVI- (iv) by striking subsection (i) and redesig- section (c))’’ both places it appears in sub- DENDS RECEIVED.—The deductions allowed by nating subsection (j) as subsection (i). sections (a) and (b) and inserting ‘‘any tax- section 243 (relating to dividends received by (B) The amendments made by this para- payer to whom subsection (d) applies’’. corporations) and 245 (relating to dividends graph shall not— (B)(i) Subsection (c) of section 464 is here- received from certain foreign corporations) (i) apply to obligations issued on or before by moved to the end of section 461 and redes- shall be computed without regard to section October 9, 1969 (determined in the same man- ignated as subsection (j). 246(b) (relating to limitation on aggregate ner as under section 279 of the Internal Rev- (ii) Such subsection (j) is amended— amount of deductions).’’. enue Code of 1986 as in effect before such (I) by striking ‘‘For purposes of this sec- (C) Paragraph (1) of section 243(c) is amendments), and tion’’ in paragraph (1) and inserting ‘‘For amended to read as follows: (ii) be construed to require interest on ob- purposes of subsection (i)(4)’’, and ‘‘(1) IN GENERAL.—In the case of any divi- ligations issued on or before December 31, (II) by adding at the end the following new dend received from a 20-percent owned cor- 1967, to be taken into account under section paragraphs:

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‘‘(3) FARMING.—For purposes of this sub- (B) in paragraph (4), by striking ‘‘which- (82) DEALERS IN SECURITIES.—Subsection (b) section, the term ‘farming’ has the meaning ever of the following years is later: The first of section 1236 is amended by striking ‘‘after given to such term by section 464(e). taxable year beginning after December 31, November 19, 1951,’’. ‘‘(4) LIMITED ENTREPRENEUR.—For purposes 1963, or’’. (83) SALE OF PATENTS.—Subsection (a) of of this subsection, the term ‘limited entre- (65) AMOUNTS RECEIVED BY SURVIVING ANNU- section 1249 is amended by striking ‘‘after preneur’ means a person who— ITANT UNDER JOINT AND SURVIVOR ANNUITY December 31, 1962,’’. ‘‘(A) has an interest in an enterprise other CONTRACT.—Subparagraph (A) of section (84) GAIN FROM DISPOSITION OF FARMLAND.— than as a limited partner, and 691(d)(1) is amended by striking ‘‘after De- Paragraph (1) of section 1252(a) is amended— ‘‘(B) does not actively participate in the cember 31, 1953, and’’. (A) by striking ‘‘after December 31, 1969’’ management of such enterprise.’’. (66) INCOME TAXES OF MEMBERS OF ARMED the first place it appears, and (iii) Paragraph (4) of section 461(i) is FORCES ON DEATH.—Section 692(a)(1) is (B) by striking ‘‘after December 31, 1969,’’ amended by striking ‘‘section 464(c)’’ and in- amended by striking ‘‘after June 24, 1950’’. in subparagraph (A). serting ‘‘subsection (j)’’. (67) SPECIAL RULES FOR COMPUTING RE- (85) TREATMENT OF AMOUNTS RECEIVED ON (C) Section 464 is amended— SERVES.—Paragraph (7) of section 807(e) is RETIREMENT OR SALE OR EXCHANGE OF DEBT (i) by striking subsections (e) and (g) and amended by striking subparagraph (B) and INSTRUMENTS.—Subsection (c) of section 1271 redesignating subsections (d) and (f) as sub- redesignating subparagraph (C) as subpara- is amended to read as follows: graph (B). sections (c) and (d), respectively, and ‘‘(c) SPECIAL RULE FOR CERTAIN OBLIGA- (68) INSURANCE COMPANY TAXABLE INCOME.— (ii) by adding at the end the following new TIONS WITH RESPECT TO WHICH ORIGINAL (A) Section 832(e) is amended by striking subsection: ISSUE DISCOUNT NOT CURRENTLY INCLUD- ‘‘of taxable years beginning after December ‘‘(e) FARMING.—For purposes of this sec- IBLE.— 31, 1966,’’. tion, the term ‘farming’ means the cultiva- ‘‘(1) IN GENERAL.—On the sale or exchange (B) Section 832(e)(6) is amended by striking tion of land or the raising or harvesting of of debt instruments issued by a government ‘‘In the case of any taxable year beginning any agricultural or horticultural commodity or political subdivision thereof after Decem- after December 31, 1970, the’’ and inserting including the raising, shearing, feeding, car- ber 31, 1954, and before July 2, 1982, or by a ‘‘The’’. ing for, training, and management of ani- corporation after December 31, 1954, and on (69) CAPITALIZATION OF CERTAIN POLICY AC- mals. For purposes of the preceding sen- or before May 27, 1969, any gain realized QUISITION EXPENSES.—Section 848 is amended tence, trees (other than trees bearing fruit or by striking subsection (j). which does not exceed— nuts) shall not be treated as an agricultural ‘‘(A) an amount equal to the original issue (70) TAX ON NONRESIDENT ALIEN INDIVID- or horticultural commodity.’’. discount, or UALS.—Subparagraph (B) of section 871(a)(1) (D) Subsection (d) of section 464 of such is amended to read as follows: ‘‘(B) if at the time of original issue there Code (as redesignated by subparagraph (C)) is ‘‘(II) gains described in subsection (b) or (c) was no intention to call the debt instrument amended— of section 631,’’. before maturity, an amount which bears the (i) by striking paragraph (1) and redesig- (71) LIMITATION ON CREDIT.—Paragraph (2) same ratio to the original issue discount as nating paragraphs (2), (3), and (4) as para- of section 904(d) is amended by striking sub- the number of complete months that the graphs (1), (2), and (3), respectively, and paragraph (J). debt instrument was held by the taxpayer (ii) by striking ‘‘SUBSECTIONS (A) AND (B) TO (72) FOREIGN EARNED INCOME.—Clause (i) of bears to the number of complete months APPLY TO’’ in the heading. section 911(b)(2)(D) is amended to read as fol- from the date of original issue to the date of (E) Subparagraph (A) of section 58(a)(2) is lows: maturity, shall be considered as ordinary in- amended by striking ‘‘section 464(c)’’ and in- ‘‘(i) IN GENERAL.—The exclusion amount come. serting ‘‘section 461(j)’’. for any calendar year is $80,000.’’. ‘‘(2) SUBSECTION (A)(2)(A) NOT TO APPLY.— (58) DEDUCTIONS LIMITED TO AMOUNT AT (73) BASIS OF PROPERTY ACQUIRED FROM DE- Subsection (a)(2)(A) shall not apply to any RISK.—Subparagraph (A) of section 465(c)(3) CEDENT.—Section 1014 is amended— debt instrument referred to in paragraph (1) is amended by striking ‘‘In the case of tax- (A) by striking ‘‘or section 811(j) of the In- of this subsection. able years beginning after December 31, 1978, ternal Revenue Code of 1939 where the dece- ‘‘(3) CROSS REFERENCE.—For current inclu- this’’ and inserting ‘‘This’’. dent died after October 21, 1942’’ in sub- sion of original issue discount, see section (59) PASSIVE ACTIVITY LOSSES AND CREDITS section (a)(2), and 1272.’’. LIMITED.— (B) by striking paragraphs (7) and (8) of (86) AMOUNT AND METHOD OF ADJUSTMENT.— (A) Section 469 is amended by striking sub- subsection (b). Section 1314 is amended by striking subsection (m). (74) ADJUSTED BASIS.—Section 1016(a) is section (d) and by redesignating subsection (B) Subsection (b) of section 58 is amended amended by striking paragraph (12). (e) as subsection (d). by adding ‘‘and’’ at the end of paragraph (1), (75) PROPERTY ON WHICH LESSEE HAS MADE (87) ELECTION; REVOCATION; TERMINATION.— by striking paragraph (2), and by redesig- IMPROVEMENTS.—Section 1019 is amended by Clause (iii) of section 1362(d)(3)(A) is amend- nating paragraph (3) as paragraph (2). striking the last sentence. ed by striking ‘‘unless’’ and all that follows (60) ADJUSTMENTS REQUIRED BY CHANGES IN (76) INVOLUNTARY CONVERSION.—Section and inserting ‘‘unless the corporation was an METHOD OF ACCOUNTING.—Section 481(b)(3) is 1033 is amended by striking subsection (j) S corporation for such taxable year.’’. amended by striking subparagraph (C). and by redesignating subsections (k) and (l) (88) OLD-AGE, SURVIVORS, AND DISABILITY IN- (61) EXEMPTION FROM TAX ON CORPORATIONS, as subsections (j) and (k), respectively. SURANCE.—Subsection (a) of section 1401 is CERTAIN TRUSTS, ETC.—Section 501 is amend- (77) PROPERTY ACQUIRED DURING AFFILI- amended by striking ‘‘the following percent’’ ed by striking subsection (s). ATION.—Section 1051 is hereby repealed, and and all that follows and inserting ‘‘12.4 per- (62) REQUIREMENTS FOR EXEMPTION.— the table of sections for part IV of sub- cent of the amount of the self-employment (A) Section 503(a)(1) is amended to read as chapter O of chapter 1 is amended by strik- income for such taxable year.’’. follows: ing the item relating to section 1051. (89) HOSPITAL INSURANCE.—Paragraph (1) of ‘‘(1) GENERAL RULE.—An organization de- (78) CAPITAL GAINS AND LOSSES.—Section section 1401(b) is amended by striking: ‘‘the scribed in paragraph (17) or (18) of section 1222 is amended by striking the last sen- following percent’’ and all that follows and 501(c), or described in section 401(a) and re- tence. inserting ‘‘2.9 percent of the amount of the ferred to in section 4975(g)(2) or (3), shall not (79) HOLDING PERIOD OF PROPERTY.— self-employment income for such taxable be exempt from taxation under section 501(a) (A) Paragraph (1) of section 1223 is amend- year.’’. if it has engaged in a prohibited trans- ed by striking ‘‘after March 1, 1954,’’. (90) MINISTERS, MEMBERS OF RELIGIOUS OR- action.’’. (B) Paragraph (4) of section 1223 is amend- DERS, AND CHRISTIAN SCIENCE PRACTI- (B) Paragraph (2) of section 503(a) is ed by striking ‘‘ ‘(or under so much of section TIONERS.—Paragraph (3) of section 1402(e) is amended by striking ‘‘described in section 1052(c) as refers to section 113(a)(23) of the In- amended— 501(c)(17) or (18) or paragraph (a)(1)(B)’’ and ternal Revenue Code of 1939)’ ’’. (A) by striking ‘‘whichever of the following inserting ‘‘described in paragraph (1)’’. (C) Paragraphs (6) and (8) of section 1223 dates is later: (A)’’ and (C) Subsection (c) of section 503 is amended are repealed. (B) by striking ‘‘;or (B)’ ’’ and all that fol- by striking ‘‘described in section 501(c)(17) or (80) PROPERTY USED IN THE TRADE OR BUSI- lows and inserting a period. (18) or subsection (a)(1)(B)’’ and inserting NESS AND INVOLUNTARY CONVERSIONS.—Sub- (91) WITHHOLDING OF TAX ON NONRESIDENT ‘‘described in subsection (a)(1)’’. paragraph (A) of section 1231(c)(2) is amended ALIENS.—The first sentence of subsection (b) (63) ACCUMULATED TAXABLE INCOME.—Para- by striking ‘‘beginning after December 31, of section 1441 and the first sentence of paragraph (1) of section 535(b) and paragraph (1) 1981’’. graph (5) of section 1441(c) are each amended of section 545(b) are each amended by strik- (81) SALE OR EXCHANGE OF PATENTS.—Sec- by striking ‘‘gains subject to tax’’ and all ing ‘‘section 531’’ and all that follows and in- tion 1235 is amended— that follows through ‘‘October 4, 1966’’ and serting ‘‘section 531 or the personal holding (A) by striking subsection (c) and by redes- inserting ‘‘and gains subject to tax under company tax imposed by section 541.’’. ignating subsections (d) and (e) as subsection 871(a)(1)(D)’’. (64) DEFINITION OF PROPERTY.—Subsection sections (c) and (d), respectively, and (92) AFFILIATED GROUP DEFINED.—Subpara- (b) of section 614 is amended— (B) by striking ‘‘subsection (d)’’ in sub- graph (A) of section 1504(a)(3) is amended by (A) by striking paragraphs (3)(C) and (5), section (b)(2)(B) and inserting ‘‘subsection striking ‘‘for a taxable year which includes and (c)’’. any period after December 31, 1984’’ in clause

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(i) and by striking ‘‘in a taxable year begin- ‘‘(b) TIER 2 TAX.—In addition to other (A) by striking paragraph (1) and redesig- ning after December 31, 1984’’ in clause (ii). taxes, there is hereby imposed on the income nating paragraphs (2), (3), and (4) as para- (93) DISALLOWANCE OF THE BENEFITS OF THE of each employee representative a tax equal graphs (1), (2), and (3), respectively, and GRADUATED CORPORATE RATES AND ACCUMU- to the percentage determined under section (B) in paragraph (1) (as so redesignated)— LATED EARNINGS CREDIT.— 3241 for any calendar year of the compensa- (i) by striking the heading and inserting (A) Subsection (a) of section 1551 is amend- tion received during such calendar year by ‘‘IN GENERAL’’, and ed— (ii) by striking ‘‘after 1991’’ in subpara- such employee representative for services (i) by striking paragraph (1) and by redes- graph (C). rendered by such employee representative.’’. ignating paragraphs (2) and (3) as paragraphs (108) RETURNS.—Subsection (a) of section (1) and (2), respectively, and (C) Subsection (b) of section 3221 is amend- 6039D is amended by striking ‘‘beginning (ii) by striking ‘‘after June 12, 1963,’’ each ed to read as follows: after December 31, 1984,’’. place it appears. ‘‘(b) TIER 2 TAX.—In addition to other (109) INFORMATION RETURNS.—Subsection (B) Section 1551(b) is amended— taxes, there is hereby imposed on the income (c) of section 6060 is amended by striking (i) by striking ‘‘or (2)’’ in paragraph (1), of each employer a tax equal to the percent- ‘‘ ‘year’ ’’ and all that follows and inserting and age determined under section 3241 for any ‘‘year.’’. (ii) by striking ‘‘(a)(3)’’ in paragraph (2) calendar year of the compensation paid dur- (110) COLLECTION.—Section 6302 is amend- and inserting ‘‘(a)(2)’’. ing such calendar year by such employer for ed— (94) CREDIT FOR STATE DEATH TAXES.— (A) in subsection (e)(2), by striking ‘‘im- services rendered for such employer.’’. (A)(i) Part II of subchapter A of chapter 11 posed by’’ and all that follows through ‘‘with (D) Subsection (b) of section 3231 is amend- is amended by striking section 2011 (and by respect to’’ and inserting ‘‘imposed by sec- ed— striking the item relating to such section in tions 4251, 4261, or 4271 with respect to’’, (i) by striking ‘‘compensation; except’’ and the table of sections for such subpart). (B) by striking the last sentence of sub- all that follows in the first sentence and in- (ii) Section 2106(a)(4) is amended by strik- section (f)(1), and serting ‘‘compensation.’’, and ing ‘‘section 2011(a)’’ and inserting ‘‘2058(a)’’. (C) in subsection (h)— (ii) by striking the second sentence. (B)(i) Subchapter A of chapter 13 is amend- (i) by striking paragraph (2) and redesig- (100) CREDITS AGAINST FEDERAL UNEMPLOY- ed by striking section 2604 (and by striking nating paragraphs (3) and (4) as paragraphs the item relating to such section in the table MENT TAX.— (2) and (3), respectively, and of sections for such subpart). (A) Paragraph (4) of section 3302(f) is (ii) by amending paragraph (3) (as so redes- (ii) Clause (ii) of section 164(b)(4)(A) is amended— ignated) to read as follows: (i) by striking ‘‘subsection—’’ and all that amended by inserting ‘‘(as in effect before its ‘‘(3) COORDINATION WITH OTHER ELECTRONIC follows through ‘‘(A) IN GENERAL.—The’’ and repeal)’’ after ‘‘section 2604’’. FUND TRANSFER REQUIREMENTS.—Under regu- (iii) Section 2654(a)(1) is amended by strik- inserting ‘‘subsection, the’’ lations, any tax required to be paid by elec- ing ‘‘(computed without regard to section (ii) by striking subparagraph (B), tronic fund transfer under section 5061(e) or 2604)’’. (iii) by redesignating clauses (i) and (ii) as 5703(b) shall be paid in such a manner as to (95) GROSS ESTATE.—Subsection (c) of sec- subparagraphs (A) and (B), respectively, and ensure that the requirements of the second tion 2031 is amended by striking paragraph (iv) by moving the text of such subpara- sentence of paragraph (1)(A) of this sub- (3) and by amending paragraph (1)(B) to read graphs (as so redesignated) 2 ems to the left. section are satisfied.’’. as follows: (B) Paragraph (5) of section 3302(f) is (111) ABATEMENTS.—Section 6404(f) is ‘‘(II) $500,000.’’. amended by striking subparagraph (D) and amended by striking paragraph (3). (96)(A) Part IV of subchapter A of chapter by redesignating subparagraph (E) as sub- (112) 2008 RECOVERY REBATE FOR INDIVID- 11 is amended by striking section 2057 (and paragraph (D). UALS.— by striking the item relating to such section (101) DOMESTIC SERVICE EMPLOYMENT (A) Subchapter B of chapter 65 is amended in the table of sections for such subpart). TAXES.—Section 3510(b) is amended by strik- by striking section 6428 (and by striking the (B) Paragraph (10) of section 2031(c) is ing paragraph (4). item relating to such section in the table of amended by inserting ‘‘(as in effect before its (102) LUXURY PASSENGER AUTOMOBILES.— sections for such subchapter). repeal)’’ immediately before the period at (A) Chapter 31 is amended by striking sub- (B) Subparagraph (A) of section 6211(b)(4) is the end thereof. chapter A (and by striking the item relating amended by striking ‘‘6428,’’. (97) PROPERTY WITHIN THE UNITED STATES.— to such subchapter in the table of sub- (C) Paragraph (2) of section 6213(g), as Subsection (c) of section 2104 is amended by chapters for such chapter). amended by section 213(a)(2) and paragraphs striking ‘‘With respect to estates of dece- (B)(i) Section 4221 is amended— (4) and (5)(C) of this subsection, is amended dents dying after December 31, 1969, depos- (I) in subsections (a) and (d)(1), by striking by striking subparagraph (Q), by redesig- its’’ and inserting ‘‘Deposits’’. ‘‘subchapter A or’’ and inserting ‘‘sub- nating subparagraph (O) as subparagraph (98) FICA TAXES.— chapter’’, (N), by inserting ‘‘and’’ at the end of sub- (A) Subsection (a) of section 3101 is amend- (II) in subsection (a), by striking ‘‘In the paragraph (M), and by striking the comma at ed by striking ‘‘the following percentages’’ case of taxes imposed by subchapter A of the end of subparagraph (N) (as so redesig- and all that follows and inserting ‘‘6.2 per- chapter 31, paragraphs (1), (3), (4), and (5) nated) and inserting a period. cent of the wages (as defined in section shall not apply.’’, and (D) Paragraph (2) of section 1324(b) of title 3121(a)) received by the individual with re- (III) in subsection (c), by striking ‘‘4001(c), 31, United States Code, is amended by strik- spect to employment (as defined in section 4001(d), or’’. ing ‘‘6428, or 6431,’’ and inserting ‘‘or 6431’’. 3121(b))’’. (ii) Section 4222 is amended by striking (113) ADVANCE PAYMENT OF PORTION OF IN- (B)(i) Subsection (a) of section 3111 is ‘‘4001(c), 4001(d),’’. CREASED CHILD CREDIT FOR 2003.—Subchapter amended by striking ‘‘the following percent- (iii) Section 4293 is amended by striking B of chapter 65 is amended by striking sec- ages’’ and all that follows and inserting ‘‘6.2 ‘‘subchapter A of chapter 31,’’. tion 6429 (and by striking the item relating percent of the wages (as defined in section (103) TAX ON FUEL USED IN COMMERCIAL to such section in the table of sections for 3121(a)) paid by the employer with respect to TRANSPORTATION ON INLAND WATERWAYS.— such subchapter). employment (as defined in section 3121(b)).’’ Section 4042(b)(2)(A) is amended to read as (114) FAILURE BY CORPORATION TO PAY ESTI- (ii) Subsection (b) of section 3111 is amend- follows: MATED INCOME TAX.—Clause (i) of section ed by striking ‘‘the following percentages’’ ‘‘(I) The Inland Waterways Trust Fund fi- 6655(g)(4)(A) is amended by striking ‘‘(or the and all that follows and inserting ‘‘1.45 per- nancing rate is 20 cents per gallon.’’. corresponding provisions of prior law)’’. cent of the wages (as defined in section (104) TRANSPORTATION BY AIR.—Section (115) RETIREMENT.—Section 7447(i)(3)(B)(ii) 3121(a)) paid by the employer with respect to 4261(e) is amended— is amended by striking ‘‘at 4 percent per employment (as defined in section 3121(b)).’’ (A) in paragraph (1), by striking subpara- annum to December 31, 1947, and at 3 percent (C)(i) Section 3121(b) is amended by strik- graph (C), and per annum thereafter’’, and inserting ‘‘at 3 ing paragraph (17). (B) by striking paragraph (5). percent per annum’’. (ii) Section 210(a) of the Social Security (105) TAXES ON FAILURE TO DISTRIBUTE IN- (116) ANNUITIES TO SURVIVING SPOUSES AND Act is amended by striking paragraph (17). COME.— DEPENDENT CHILDREN OF JUDGES.— (99) RAILROAD RETIREMENT.— (A) Subsection (g) of section 4942 is amend- (A) Paragraph (2) of section 7448(a) is (A) Subsection (b) of section 3201 is amended by striking ‘‘For all taxable years begin- amended— ed to read as follows: ning on or after January 1, 1975, subject’’ in (i) by striking ‘‘or under section 1106 of the ‘‘(b) TIER 2 TAX.—In addition to other paragraph (2)(A) and inserting ‘‘Subject’’. Internal Revenue Code of 1939’’ and, taxes, there is hereby imposed on the income (B) Section 4942(i)(2) is amended by strik- (ii) by striking ‘‘or pursuant to section of each employee a tax equal to the percent- ing ‘‘beginning after December 31, 1969, and’’. 1106(d) of the Internal Revenue Code of 1939’’. age determined under section 3241 for any (106) TAXES ON TAXABLE EXPENDITURES.— (B) Subsection (g) of section 7448 is amend- calendar year of the compensation received Section 4945(f) is amended by striking ‘‘(ex- ed by striking ‘‘or other than pursuant to during such calendar year by such employee cluding therefrom any preceding taxable section 1106 of the Internal Revenue Code of for services rendered by such employee.’’. year which begins before January 1, 1970)’’. 1939’’. (B) Subsection (b) of section 3211 is amend- (107) DEFINITIONS AND SPECIAL RULES.—Sec- (C) Subsections (g), (j)(1), and (j)(2) of sec- ed to read as follows: tion 4682(h) is amended— tion 7448 are each amended by striking ‘‘at 4

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percent per annum to December 31, 1947, and TITLE IV—BUDGETARY EFFECTS ‘‘(a) GENERAL RULE.—For purposes of sec- at 3 percent per annum thereafter’’ and in- SEC. 401. BUDGETARY EFFECTS. tion 38, the research credit determined under this section for the taxable year shall be an serting ‘‘at 3 percent per annum’’. (a) PAYGO SCORECARD.—The budgetary ef- (117) MERCHANT MARINE CAPITAL CONSTRUC- fects of this Act shall not be entered on ei- amount equal to 20 percent of so much of the qualified research expenses for the taxable TION FUNDS.—Paragraph (4) of section 7518(g) ther PAYGO scorecard maintained pursuant year as exceeds 50 percent of the average is amended by striking ‘‘any nonqualified to section 4(d) of the Statutory Pay-As-You- qualified research expenses for the 3 taxable withdrawal’’ and all that follows through Go Act of 2010. years preceding the taxable year for which ‘‘ ‘shall be determined’’ and inserting ‘‘any (b) SENATE PAYGO SCORECARD.—The budg- nonqualified withdrawal shall be deter- the credit is being determined.’’. etary effects of this Act shall not be entered (b) SPECIAL RULES AND TERMINATION OF mined’’. on any PAYGO scorecard maintained for (118) VALUATION TABLES.— BASE AMOUNT CALCULATION.— purposes of section 201 of S. Con. Res. 21 (1) IN GENERAL.—Subsection (c) of section (A) Subsection (c) of section 7520 is amend- (110th Congress). ed by striking paragraph (2) and redesig- 41 is amended to read as follows: ‘‘(c) SPECIAL RULE IN CASE OF NO QUALIFIED nating paragraph (3) as paragraph (2). SA 3061. Mr. HATCH submitted an RESEARCH EXPENSES IN ANY OF 3 PRECEDING (B) Paragraph (2) of section 7520(c) (as re- amendment intended to be proposed by TAXABLE YEARS.— designated by subparagraph (A)) is amend- ‘‘(1) TAXPAYERS TO WHICH SUBSECTION AP- ed— him to the bill H.R. 3474, to amend the PLIES.—The credit under this section shall be (i) by striking ‘‘Not later than December Internal Revenue Code of 1986 to allow determined under this subsection, and not 31, 1989, the’’ and inserting ‘‘The’’, and employers to exempt employees with under subsection (a), if, in any one of the 3 (ii) by striking ‘‘thereafter’’ in the last health coverage under TRICARE or the taxable years preceding the taxable year for sentence thereof. Veterans Administration from being which the credit is being determined, the (119) DEFINITION OF EMPLOYEE.—Section taken into account for purposes of the taxpayer has no qualified research expenses. 7701(a)(20) is amended by striking ‘‘chapter employer mandate under the Patient ‘‘(2) CREDIT RATE.—The credit determined 21’’ and all that follows and inserting ‘‘chap- Protection and Affordable Care Act; under this subsection shall be equal to 10 ter 21.’’. which was ordered to lie on the table; percent of the qualified research expenses for (b) EFFECTIVE DATE.— as follows: the taxable year.’’. (1) GENERAL RULE.—Except as otherwise (2) CONSISTENT TREATMENT OF EXPENSES.— provided in subsection (a) or paragraph (2) of At the end of part I of subtitle A of title I, Subsection (b) of section 41 is amended by this subsection, the amendments made by insert the following: adding at the end the following new para- this section shall take effect on the date of Subpart B—Certain Provisions Made graph: enactment of this Act. Permanent ‘‘(5) CONSISTENT TREATMENT OF EXPENSES (2) SAVINGS PROVISION.—If— SEC. 111. PERMANENT EXTENSION OF DEDUC- REQUIRED.— (A) any provision amended or repealed by TION FOR CERTAIN EXPENSES OF ‘‘(A) IN GENERAL.—Notwithstanding wheth- the amendments made by this section ap- ELEMENTARY AND SECONDARY er the period for filing a claim for credit or plied to— SCHOOL TEACHERS. refund has expired for any taxable year in (i) any transaction occurring before the (a) IN GENERAL.—Subparagraph (D) of sec- the 3-taxable-year period taken into account date of the enactment of this Act, tion 62(a)(2), as amended by this Act, is under subsection (a), the qualified research (ii) any property acquired before such date amended by striking ‘‘In the case of taxable expenses taken into account for such year of enactment, or years beginning during 2002’’ and all that fol- shall be determined on a basis consistent (iii) any item of income, loss, deduction, or lows through ‘‘deductions’’ and inserting with the determination of qualified research credit taken into account before such date of ‘‘The deductions’’. expenses for the credit year. enactment, and (b) EFFECTIVE DATE.—The amendment ‘‘(B) PREVENTION OF DISTORTIONS.—The (B) the treatment of such transaction, made by this section shall apply to taxable Secretary may prescribe regulations to pre- property, or item under such provision would years beginning after December 31, 2015. vent distortions in calculating a taxpayer’s (without regard to the amendments or re- SEC. 112. PERMANENT EXTENSION OF DEDUC- qualified research expenses caused by a peals made by this section) affect the liabil- TION OF STATE AND LOCAL GEN- change in accounting methods used by such ity for tax for periods ending after date of ERAL SALES TAXES. taxpayer between the credit year and a year enactment, nothing in the amendments or (a) IN GENERAL.—Section 164(b)(5), as in such 3-taxable-year period.’’. repeals made by this section shall be con- amended by this Act, is amended by striking (c) INCLUSION OF QUALIFIED RESEARCH EX- strued to affect the treatment of such trans- subparagraph (I). PENSES OF AN ACQUIRED PERSON.— action, property, or item for purposes of de- (b) EFFECTIVE DATE.—The amendment (1) PARTIAL INCLUSION OF PRE-ACQUISITION termining liability for tax for periods ending made by this section shall apply to taxable QUALIFIED RESEARCH EXPENSES.—Subpara- after such date of enactment. years beginning after December 31, 2015. graph (A) of section 41(f)(3) is amended to TITLE III—HIRE MORE HEROES SEC. 113. PERMANENT EXTENSION OF ABOVE- read as follows: THE-LINE DEDUCTION FOR QUALI- ‘‘(A) ACQUISITIONS.— SEC. 301. SHORT TITLE. FIED TUITION AND RELATED EX- ‘‘(i) IN GENERAL.—If a person acquires the This title may be cited as the ‘‘Hire More PENSES. major portion of a trade or business of an- Heroes Act of 2014’’. (a) IN GENERAL.—Section 222, as amended other person (hereinafter in this paragraph by this Act, is amended by striking sub- SEC. 302. EMPLOYEES WITH HEALTH COVERAGE referred to as the ‘predecessor’) or the major UNDER TRICARE OR THE VETERANS section (e). portion of a separate unit of a trade or busi- ADMINISTRATION MAY BE EXEMPT- (b) EFFECTIVE DATE.—The amendment ness of a predecessor, then the amount of ED FROM EMPLOYER MANDATE made by this section shall apply to taxable qualified research expenses paid or incurred UNDER PATIENT PROTECTION AND years beginning after December 31, 2015. by the acquiring person during the 3 taxable AFFORDABLE CARE ACT. years preceding the taxable year in which (a) IN GENERAL.—Section 4980H(c)(2) is SA 3062. Mr. HATCH submitted an the credit under this section is determined amended by adding at the end the following: amendment intended to be proposed by shall be increased by— ‘‘(F) EXEMPTION FOR HEALTH COVERAGE him to the bill H.R. 3474, to amend the ‘‘(I) for purposes of applying this section UNDER TRICARE OR THE VETERANS ADMINISTRA- Internal Revenue Code of 1986 to allow for the taxable year in which such acquisi- TION.—Solely for purposes of determining employers to exempt employees with tion is made, the amount determined under whether an employer is an applicable large health coverage under TRICARE or the clause (ii), and employer under this paragraph for any ‘‘(II) for purposes of applying this section month, an employer may elect not to take Veterans Administration from being for any taxable year after the taxable year in into account for a month as an employee any taken into account for purposes of the which such acquisition is made, so much of individual who, for such month, has medical employer mandate under the Patient the qualified research expenses paid or in- coverage under— Protection and Affordable Care Act; curred by the predecessor with respect to the ‘‘(i) chapter 55 of title 10, United States which was ordered to lie on the table; acquired trade or business during the portion Code, including coverage under the as follows: of the measurement period that is part of the TRICARE program, or 3-taxable-year period preceding the taxable At the end of part II of subtitle A of title ‘‘(ii) under a health care program under year for which the credit is determined as is I, insert the following: chapter 17 or 18 of title 38, United States attributable to the portion of such trade or Code, as determined by the Secretary of Vet- Subpart B—Certain Provisions Made business or separate unit acquired by such erans Affairs, in coordination with the Sec- Permanent person. retary of Health and Human Services and the SEC. 142. PERMANENT EXTENSION AND MODI- ‘‘(ii) AMOUNT DETERMINED.—The amount Secretary.’’. FICATION OF RESEARCH CREDIT. determined under this clause is the amount (b) EFFECTIVE DATE.—The amendment (a) SIMPLIFIED CREDIT FOR QUALIFIED RE- equal to the product of— made by subsection (a) shall apply to months SEARCH EXPENSES.—Subsection (a) of section ‘‘(I) so much of the qualified research ex- beginning after December 31, 2013. 41 is amended to read as follows: penses paid or incurred by the predecessor

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00054 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.020 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2977 with respect to the acquired trade or busi- (2) Paragraph (1) of section 45C(b) is (5) by inserting ‘‘(as so in effect)’’ after ness during the 3 taxable years before the amended by striking subparagraph (D), as ‘‘section 48(n)(1)’’ in subsection (m). taxable year in which the acquisition is amended by this Act. (h) EFFECTIVE DATES.— made as is attributable to the portion of (f) CONFORMING AMENDMENTS.— (1) IN GENERAL.—Except as provided in such trade or business or separate unit ac- (1) TERMINATION OF BASIC RESEARCH PAY- paragraphs (2), (3), and (4), the amendments quired by the acquiring person, and MENT CALCULATION.—Section 41 is amended— made by this section shall apply to credits ‘‘(II) the number of months in the period (A) by striking subsection (e), determined for taxable years beginning after beginning on the date of the acquisition and (B) by redesignating subsection (g) as sub- December 31, 2015. ending on the last day of the taxable year in section (e), and (2) PERMANENT EXTENSION.—The amend- which the acquisition is made, (C) by relocating subsection (e), as so re- ments made by subsection (e) shall apply to divided by 12. designated, immediately after subsection (d). amounts paid or incurred after December 31, PECIAL RULES ‘‘(iii) SPECIAL RULES FOR COORDINATING (2) S .— 2015. (A) Paragraph (4) of section 41(f) is amend- TAXABLE YEARS.—In the case of an acquiring (3) TERMINATION OF ALLOWANCE OF CREDIT person and a predecessor whose taxable years ed by striking ‘‘and gross receipts’’. AGAINST ALTERNATIVE MINIMUM TAX.—The do not begin on the same date— (B) Subsection (f) of section 41 is amended amendments made by subsection (f)(3)(C) ‘‘(I) each reference to a taxable year in by striking paragraph (6). shall apply to credits determined for taxable ERMINATION OF CERTAIN 2014 AND 2015 clauses (i) and (ii) shall refer to the appro- (3) T years beginning after December 31, 2015, and PROVISIONS.— priate taxable year of the acquiring person, to carrybacks of such credits. (A) Section 41 is amended by striking sub- ‘‘(II) the qualified research expenses paid (4) TECHNICAL CORRECTIONS.—The amend- section (i), as added by this Act. or incurred by the predecessor during each ments made by subsection (k) shall take ef- (B) Section 3111 is amended by striking taxable year of the predecessor any portion fect on the date of the enactment of this Act. subsection (f), as added by this Act. of which is part of the measurement period SEC. 143. PERMANENT EXTENSION OF RAILROAD (C) Subparagraph (B) of section 38(c)(4), as shall be allocated equally among the months TRACK MAINTENANCE CREDIT. amended by this Act, is amended by striking of such taxable year, and (a) IN GENERAL.—Section 45G, as amended clause (ii), as added by this Act, and by re- ‘‘(III) the amount of such qualified re- by this Act, is amended by striking sub- designating clauses (iii), (iv), (v), (vi), (vii), search expenses taken into account under section (f). (viii), (ix), and (x) as clauses (ii), (iii), (iv), (b) EFFECTIVE DATE.—The amendment clauses (i) and (ii) with respect to a taxable (v), (vi), (vii), (viii), and (ix), respectively. year of the acquiring person shall be equal to made by this section shall apply to taxable (4) CROSS-REFERENCES.— years beginning after December 31, 2015. the total of the expenses attributable under (A) Paragraph (2) of section 45C(c) is subclause (II) to the months occurring dur- amended by striking ‘‘base period research SEC. 144. PERMANENT EXTENSION OF 15-YEAR ing such taxable year. expenses’’ and inserting ‘‘average qualified STRAIGHT-LINE COST RECOVERY ‘‘(iv) MEASUREMENT PERIOD.—For purposes FOR QUALIFIED LEASEHOLD IM- research expenses’’. PROVEMENTS, QUALIFIED RES- of this subparagraph, the term ‘measurement (B) Subparagraph (A) of section 54(l)(3) is period’ means the taxable year of the acquir- TAURANT BUILDINGS AND IMPROVE- amended by striking ‘‘section 41(g)’’ and in- MENTS, AND QUALIFIED RETAIL IM- ing person in which the acquisition is made serting ‘‘section 41(e)’’. PROVEMENTS. and the 3 taxable years of the acquiring per- (C) Clause (i) of section 170(e)(4)(B) is (a) IN GENERAL.—Clauses (iv) and (v) of sec- son preceding such taxable year.’’. amended to read as follows: tion 168(e)(3)(E), as amended by this Act, are (2) EXPENSES OF A PREDECESSOR.—Subpara- ‘‘(i) the contribution is to a qualified orga- each amended by striking ‘‘placed in service graph (B) of section 41(f)(3) is amended to nization,’’. before January 1, 2016’’. read as follows: (D) Paragraph (4) of section 170(e) is (b) QUALIFIED RETAIL IMPROVEMENT PROP- ‘‘(B) DISPOSITIONS.—If the predecessor fur- amended by adding at the end the following ERTY.—Clause (ix) of section 168(e)(3)(E), as nished to the acquiring person such informa- new subparagraph: amended by this Act, is amended by striking tion as is necessary for the application of ‘‘(E) QUALIFIED ORGANIZATION.—For pur- ‘‘placed in service after December 31, 2008, subparagraph (A), then, for purposes of ap- poses of this paragraph, the term ‘qualified and before January 1, 2016’’. plying this section for any taxable year end- organization’ means— (c) EFFECTIVE DATE.—The amendments ing after such disposition, the amount of ‘‘(i) any educational organization which— made by this section shall apply to property qualified research expenses paid or incurred ‘‘(I) is an institution of higher education placed in service after December 31, 2015. by the predecessor during the 3 taxable years (within the meaning of section 3304(f)), and preceding such taxable year shall be re- SEC. 145. PERMANENT EXTENSION AND MODI- ‘‘(II) is described in subsection (b)(1)(A)(ii), FICATION OF INCREASED EXPENS- duced— or ING LIMITATIONS AND TREATMENT ‘‘(i) in the case of the taxable year in ‘‘(ii) any organization not described in OF CERTAIN REAL PROPERTY AS which such disposition is made, by an clause (i) which— SECTION 179 PROPERTY. amount equal to the product of— ‘‘(I) is described in section 501(c)(3) and is (a) IN GENERAL.— ‘‘(I) the amount of qualified research ex- exempt from tax under section 501(a), (1) DOLLAR LIMITATION.—Paragraph (1) of penses paid or incurred during such 3 taxable ‘‘(II) is organized and operated primarily to section 179(b), as amended by this Act, is years with respect to the acquired business, conduct scientific research, and amended by striking ‘‘shall not exceed—’’ and ‘‘(III) is not a private foundation.’’. and all that follows and inserting ‘‘shall not ‘‘(II) the number of days in the period be- (E) Section 280C is amended— exceed $500,000.’’. ginning on the date of acquisition (as deter- (i) by striking ‘‘or basic research expenses (2) REDUCTION IN LIMITATION.—Paragraph mined for purposes of subparagraph (as defined in section 41(e)(2))’’ in subsection (2) of section 179(b), as amended by this Act, (A)(ii)(II)) and ending on the last day of the (c)(1), is amended by striking ‘‘exceeds—’’ and all taxable year of the predecessor in which the (ii) by striking ‘‘section 41(a)(1)’’ in sub- that follows and inserting ‘‘exceeds disposition is made, section (c)(2)(A) and inserting ‘‘section $2,000,000.’’. divided by the number of days in the taxable 41(a)’’, and (b) COMPUTER SOFTWARE.—Clause (ii) of year of the predecessor, and (iii) by striking ‘‘or basic research ex- section 179(d)(1)(A), as amended by this Act, ‘‘(ii) in the case of any taxable year ending penses’’ in subsection (c)(2)(B). is amended by striking ‘‘, to which section after the taxable year in which such disposi- (F) Clause (i) of section 1400N(l)(7)(B) is 167 applies, and which is placed in service in tion is made, the amount described in clause amended by striking ‘‘section 41(g)’’ and in- a taxable year beginning after 2002 and be- (i)(I).’’. serting ‘‘section 41(e)’’. fore 2016’’ and inserting ‘‘and to which sec- (d) AGGREGATION OF EXPENDITURES.—Para- (g) TECHNICAL CORRECTIONS.—Section 409 is tion 167 applies’’. graph (1) of section 41(f), as amended by the amended— (c) ELECTION.—Paragraph (2) of section (1) by inserting ‘‘, as in effect before the 179(c), as amended by this Act, is amended— American Taxpayer Relief Act of 2012, is enactment of the Tax Reform Act of 1984)’’ (1) by striking ‘‘may not be revoked’’ and amended— after ‘‘section 41(c)(1)(B)’’ in subsection all that follows through ‘‘and before 2016’’, (1) by striking ‘‘of the qualified research (b)(1)(A), and expenses, basic research payments, and (2) by inserting ‘‘, as in effect before the (2) by striking ‘‘IRREVOCABLE’’ in the head- amounts paid or incurred to energy research enactment of the Tax Reform Act of 1984’’ ing thereof. consortiums,’’ in subparagraph (A)(ii) and in- after ‘‘relating to the employee stock owner- (d) AIR CONDITIONING AND HEATING UNITS.— serting ‘‘qualified research expenses’’, and ship credit’’ in subsection (b)(4), The last sentence of section 179(d)(1) is (2) by striking ‘‘of the qualified research (3) by inserting ‘‘(as in effect before the en- amended by striking ‘‘and shall not include expenses, basic research payments, and actment of the Tax Reform Act of 1984)’’ air conditioning or heating units’’. amounts paid or incurred to energy research after ‘‘section 41(c)(1)(B)’’ in subsection (e) QUALIFIED REAL PROPERTY.—Subsection consortiums,’’ in subparagraph (B)(ii) and in- (i)(1)(A), (f) of section 179, as amended by this Act, is serting ‘‘qualified research expenses’’. (4) by inserting ‘‘(as in effect before the en- amended— (e) PERMANENT EXTENSION.— actment of the Tax Reform Act of 1984)’’ (1) by striking ‘‘beginning after 2009 and (1) Section 41 is amended by striking sub- after ‘‘section 41(c)(1)(B)’’ in subsection (m), before 2016’’ in paragraph (1), and section (h), as amended by this Act. and (2) by striking paragraphs (3) and (4).

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(f) INFLATION ADJUSTMENT.—Paragraph (6) amount includible in income by reason of SEC. 166. PERMANENT EXTENSION OF MODIFICA- of section 179(b), as added by this Act, is distributions to shareholders pursuant to TION OF TAX TREATMENT OF CER- amended— section 593(e), the preceding sentence shall TAIN PAYMENTS TO CONTROLLING (1) by striking ‘‘the $500,000 amount in be applied without regard to the phrase ‘5- EXEMPT ORGANIZATIONS. paragraph (1)(B) and the $2,000,000 amount in year’.’’. (a) IN GENERAL.—Section 512(b)(13)(E), as amended by this Act, is amended by striking paragraph (2)(B)’’ in subparagraph (A) and (b) EFFECTIVE DATE.—The amendment inserting ‘‘the dollar amounts in paragraphs made by this section shall apply to taxable clause (iv). (b) EFFECTIVE DATE.—The amendment (1) and (2)’’, and years beginning after December 31, 2015. made by this section shall apply to payments (2) in subparagraph (B)— SEC. 150. EXTENSION OF TEMPORARY INCREASE received or accrued after December 31, 2015. (A) by striking ‘‘paragraph (1)(B)’’ in IN LIMIT ON COVER OVER OF RUM clause (i) and inserting ‘‘paragraph (1)’’, and EXCISE TAXES TO PUERTO RICO AND SEC. 167. PERMANENT EXTENSION OF BASIS AD- THE VIRGIN ISLANDS. JUSTMENT TO STOCK OF S COR- (B) by striking ‘‘paragraph (2)(B)’’ in PORATIONS MAKING CHARITABLE (a) IN GENERAL.—Paragraph (1) of section clause (ii) and inserting ‘‘paragraph (2)’’. CONTRIBUTIONS OF PROPERTY. 7652(f), as amended by this Act, is amended (g) EFFECTIVE DATE.—The amendments (a) IN GENERAL.—Paragraph (2) of section to read as follows: made by this section shall apply to taxable 1367(a), as amended by this Act, is amended ‘‘(1) $13.25, or’’. years beginning after December 31, 2015. by striking the last sentence. (b) EFFECTIVE DATE.—The amendment SEC. 146. PERMANENT SUBPART F EXEMPTION (b) EFFECTIVE DATE.—The amendment FOR ACTIVE FINANCING INCOME. made by this section shall apply to distilled made by this section shall apply to contribu- (a) BANKING, FINANCING, OR SIMILAR BUSI- spirits brought into the United States after tions made in taxable years beginning after NESSES.—Subsection (h) of section 954, as December 31, 2015. December 31, 2015. amended by this Act, is amended by striking paragraph (9). SA 3063. Mr. HATCH submitted an SA 3064. Mr. MORAN (for himself, (b) INSURANCE BUSINESSES.—Subsection (e) amendment intended to be proposed by Ms. HEITKAMP, Mr. THUNE, Mr. HEIN- of section 953, as amended by this Act, is him to the bill H.R. 3474, to amend the RICH, Mr. BEGICH, Mr. INHOFE, Mr. BEN- amended by striking paragraph (10) and by Internal Revenue Code of 1986 to allow NET, Ms. STABENOW, Mr. ENZI, Mr. redesignating paragraph (11) as paragraph employers to exempt employees with (10). HOEVEN, Mr. UDALL of New Mexico, Mr. health coverage under TRICARE or the (c) EFFECTIVE DATE.—The amendments JOHNSON of South Dakota, Mr. UDALL made by this section shall apply to taxable Veterans Administration from being of Colorado, Mrs. MURRAY, Mr. CRAPO, years of a foreign corporation beginning taken into account for purposes of the Mr. TESTER, and Mr. WALSH) submitted after December 31, 2015, and to taxable years employer mandate under the Patient an amendment intended to be proposed of United States shareholders with or within Protection and Affordable Care Act; by him to the bill H.R. 3474, to amend which such taxable years of such foreign cor- which was ordered to lie on the table; poration end. the Internal Revenue Code of 1986 to as follows: allow employers to exempt employees SEC. 147. PERMANENT EXTENSION OF LOOK- At the end of subtitle A of title I, insert THRU TREATMENT OF PAYMENTS with health coverage under TRICARE BETWEEN RELATED CONTROLLED the following: or the Veterans Administration from FOREIGN CORPORATIONS UNDER PART IV—CERTAIN PROVISIONS MADE being taken into account for purposes FOREIGN PERSONAL HOLDING COM- PERMANENT PANY RULES. of the employer mandate under the Pa- SEC. 162. PERMANENT EXTENSION OF MILITARY (a) IN GENERAL.—Section 954(c)(6), as tient Protection and Affordable Care HOUSING ALLOWANCE EXCLUSION amended by this Act, is amended by striking FOR DETERMINING WHETHER A Act; which was ordered to lie on the subparagraph (C). TENANT IN CERTAIN COUNTIES IS table; as follows: (b) EFFECTIVE DATE.—The amendment LOW-INCOME. At the appropriate place, insert the fol- made by this section shall apply to taxable (a) IN GENERAL.—Subsection (b) of section lowing: years of foreign corporations beginning after 3005 of the Housing Assistance Tax Act of TITLE ll—TRIBAL GENERAL WELFARE December 31, 2015, and to taxable years of 2008, as amended by this Act, is amended by EXCLUSION United States shareholders with or within striking ‘‘and before January 1, 2016’’ each which such taxable years of foreign corpora- place it appears. SEC. l01. SHORT TITLE. This title may be cited as the ‘‘Tribal Gen- tions end. (b) EFFECTIVE DATE.—The amendments SEC. 148. PERMANENT FULL EXCLUSION APPLI- made by this section shall take effect as if eral Welfare Exclusion Act of 2013’’. CABLE TO QUALIFIED SMALL BUSI- included in the enactment of section 3005 of SEC. l02. INDIAN GENERAL WELFARE BENEFITS. NESS STOCK. the Housing Assistance Tax Act of 2008. (a) IN GENERAL.—Part III of subchapter B (a) IN GENERAL.—Paragraph (4) of section of chapter 1 is amended by inserting before SEC. 163. PERMANENT EXTENSION OF SPECIAL 1202(a), as amended by this Act, is amended— RULE FOR CONTRIBUTIONS OF CAP- section 140 the following new section: (1) by striking ‘‘and before January 1, ITAL GAIN REAL PROPERTY MADE ‘‘SEC. 139E. INDIAN GENERAL WELFARE BENE- 2016’’, and FOR CONSERVATION PURPOSES. FITS. (2) by striking ‘‘CERTAIN PERIODS IN 2010, (a) IN GENERAL.—Section 170(b)(1)(E), as ‘‘(a) IN GENERAL.—Gross income does not 2011, 2012, 2013, 2014,AND 2015’’ in the heading and amended by this Act, is amended by striking include the value of any Indian general wel- inserting ‘‘CERTAIN PERIODS AFTER 2009’’. clause (vi). fare benefit. (b) CONFORMING AMENDMENTS.— (b) CONTRIBUTIONS BY CERTAIN CORPORATE ‘‘(b) INDIAN GENERAL WELFARE BENEFIT.— (1) The heading for section 1202 is amended FARMERS AND RANCHERS.—Section For purposes of this section, the term ‘In- by striking ‘‘PARTIAL’’. 170(b)(2)(B), as amended by this Act, is dian general welfare benefit’ includes any (2) The item relating to section 1202 in the amended by striking clause (iii). payment made or services provided to or on table of sections for part I of subchapter P of (c) EFFECTIVE DATE.—The amendments behalf of a member of an Indian tribe (or any chapter 1 is amended by striking ‘‘Partial ex- made by this section shall apply to contribu- spouse or dependent of such a member) pur- clusion’’ and inserting ‘‘Exclusion’’. tions made in taxable years beginning after suant to an Indian tribal government pro- (3) Section 1223(13) is amended by striking December 31, 2015. gram, but only if— ‘‘1202(a)(2),’’. SEC. 164. PERMANENT EXTENSION OF ENHANCED ‘‘(1) the program is administered under (c) EFFECTIVE DATE.—The amendments CHARITABLE DEDUCTION FOR CON- specified guidelines and does not discrimi- made by this section apply to stock acquired TRIBUTIONS OF FOOD INVENTORY. nate in favor of members of the governing after December 31, 2015. (a) IN GENERAL.—Section 170(e)(3)(C), as body of the tribe, and SEC. 149. REDUCED RECOGNITION PERIOD FOR amended by this Act, is amended by striking ‘‘(2) the benefits provided under such pro- BUILT-IN GAINS MADE PERMANENT. clause (iv). gram— (a) IN GENERAL.—Paragraph (7) of section (b) EFFECTIVE DATE.—The amendment ‘‘(A) are available to any tribal member 1374(d), as amended by this Act, is amended— made by this section shall apply to contribu- who meets such guidelines, (1) by striking subparagraphs (A), (B), (C), tions made after December 31, 2015. ‘‘(B) are for the promotion of general wel- and (D), SEC. 165. PERMANENT EXTENSION OF TAX-FREE fare, (2) by redesignating subparagraph (E) as DISTRIBUTIONS FROM INDIVIDUAL ‘‘(C) are not lavish or extravagant, and subparagraph (B), and RETIREMENT PLANS FOR CHARI- ‘‘(D) are not compensation for services. (3) by inserting before subparagraph (B) (as TABLE PURPOSES. ‘‘(c) DEFINITIONS AND SPECIAL RULES.—For so redesignated) the following new subpara- (a) IN GENERAL.—Section 408(d)(8), as purposes of this section— graph: amended by this Act, is amended by striking ‘‘(1) INDIAN TRIBAL GOVERNMENT.—For pur- ‘‘(A) IN GENERAL.—The term ‘recognition subparagraph (F). poses of this section, the term ‘Indian tribal period’ means the 5-year period beginning (b) EFFECTIVE DATE.—The amendment government’ includes any agencies or instru- with the 1st day of the 1st taxable year for made by this section shall apply to distribu- mentalities of an Indian tribal government which the corporation was an S corporation. tions made in taxable years beginning after and any Alaska Native regional or village For purposes of applying this section to any December 31, 2015. corporation, as defined in, or established

VerDate Mar 15 2010 02:09 May 14, 2014 Jkt 039060 PO 00000 Frm 00056 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.018 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE May 13, 2014 CONGRESSIONAL RECORD — SENATE S2979 pursuant to, the Alaska Native Claims Set- Ranking Member, of the Committee on Ways mittee on Foreign Relations be author- tlement Act (43 U.S.C. 1601 et seq.). and Means of the House of Representatives. ized to meet during the session of the ‘‘(2) DEPENDENT.—The term ‘dependent’ has (C) One member appointed by the Chair- Senate on May 13, 2014, at 3:30 p.m. the meaning given such term by section 152, man, and one member appointed by the The PRESIDING OFFICER. Without determined without regard to subsections Ranking Member, of the Committee on Fi- objection, it is so ordered. (b)(1), (b)(2), and (d)(1)(B). nance of the Senate. ‘‘(3) LAVISH OR EXTRAVAGANT.—The Sec- (2) TERM.— COMMITTEE ON HEALTH, EDUCATION, LABOR, retary shall, in consultation with the Tribal (A) IN GENERAL.—Except as provided in AND PENSIONS Advisory Committee (as established under subparagraph (B), each member’s term shall Mr. CARDIN. Mr. President, I ask section 3(a) of the Tribal General Welfare be 4 years. unanimous consent that the Com- Exclusion Act of 2013), establish guidelines (B) INITIAL STAGGERING.—The first appoint- mittee on Health, Education, Labor, for what constitutes lavish or extravagant ments made by the Secretary under para- and Pensions be authorized to meet benefits with respect to Indian tribal govern- graph (1)(A) shall be for a term of 2 years. during the session of the Senate on ment programs. SEC. 4. OTHER RELIEF FOR INDIAN TRIBES. May 13, 2014, at 10 a.m., in room SD–430 ‘‘(4) ESTABLISHMENT OF TRIBAL GOVERNMENT (a) TEMPORARY SUSPENSION OF EXAMINA- PROGRAM.—A program shall not fail to be of the Dirksen Senate Office Building TIONS.—The Secretary of the Treasury shall to conduct a hearing entitled treated as an Indian tribal government pro- suspend all audits and examinations of In- gram solely by reason of the program being dian tribal governments and members of In- ‘‘Strengthening Minority Serving In- established by tribal custom or government dian tribes (or any spouse or dependent of stitutions: Best Practices and Innova- practice. such a member), to the extent such an audit tions for Student Success.’’ ‘‘(5) CEREMONIAL ACTIVITIES.—Any items of or examination relates to the exclusion of a The PRESIDING OFFICER. Without cultural significance, reimbursement of payment or benefit from an Indian tribal objection, it is so ordered. costs, or cash honorarium for participation government under the general welfare exclu- COMMITTEE ON HOMELAND SECURITY AND in cultural or ceremonial activities for the sion, until the education and training pre- GOVERNMENTAL AFFAIRS transmission of tribal culture shall not be scribed by this Act is completed. The run- treated as compensation for services.’’. Mr. CARDIN. Mr. President, I ask ning of any period of limitations under sec- unanimous consent that the Com- (b) CONFORMING AMENDMENT.—The table of tion 6501 of the Internal Revenue Code of 1986 sections for part III of subchapter B of chap- with respect to Indian tribal governments mittee on Homeland Security and Gov- ter 1 is amended by inserting before the item and members of Indian tribes shall be sus- ernmental Affairs be authorized to relating to section 140 the following new pended during the period during which audits meet during the session of the Senate item: and examinations are suspended under the on May 13, 2014, at 10:30 a.m. to conduct ‘‘Sec. 139E. Indian general welfare bene- preceding sentence. a hearing entitled ‘‘Improving Finan- fits.’’. (b) WAIVER OF PENALTIES AND INTEREST.— cial Management at the Department of (c) STATUTORY CONSTRUCTION.—Ambigu- The Secretary of the Treasury may waive ities in section 139E of the Internal Revenue Defense.’’ any interest and penalties imposed under Code of 1986, as added by this section, shall The PRESIDING OFFICER. Without such Code on any Indian tribal government be resolved in favor of Indian tribal govern- objection, it is so ordered. or member of an Indian tribe (or any spouse ments and deference shall be given to Indian or dependent of such a member) to the ex- COMMITTEE ON THE JUDICIARY tribal governments for the programs admin- tent such interest and penalties relate to ex- Mr. CARDIN. Mr. President, I ask istered and authorized by the tribe to benefit unanimous consent that the Com- the general welfare of the tribal community. cluding a payment or benefit from gross in- (d) EFFECTIVE DATE.— come under the general welfare exclusion. mittee on the Judiciary be authorized (1) IN GENERAL.—The amendments made by (c) DEFINITIONS.—For purposes of this sub- to meet during the session of the Sen- this section shall apply to taxable years for section— ate, on May 13, 2014, at 9:30 a.m., in which the period of limitation on refund or (1) INDIAN TRIBAL GOVERNMENT.—The term room SD–226 of the Dirksen Senate Of- credit under section 6511 of the Internal Rev- ‘‘Indian tribal government’’ shall have the meaning given such term by section 139E of fice Building, to conduct a hearing en- enue Code of 1986 has not expired. titled ‘‘Judicial Nominations.’’ (2) ONE-YEAR WAIVER OF STATUTE OF LIMITA- the Internal Revenue Code of 1986, as added by this Act. The PRESIDING OFFICER. Without TIONS.—If the period of limitation on a credit objection, it is so ordered. or refund resulting from the amendments (2) INDIAN TRIBE.—The term ‘‘Indian tribe’’ made by subsection (a) expires before the end shall have the meaning given such term by SELECT COMMITTEE ON INTELLIGENCE of the 1-year period beginning on the date of section 45A(c)(6) of such Code. Mr. CARDIN. Mr. President, I ask the enactment of this Act, refund or credit of f unanimous consent that the Select such overpayment (to the extent attrib- AUTHORITY FOR COMMITTEES TO Committee on Intelligence be author- utable to such amendments) may, neverthe- MEET ized to meet during the session of the less, be made or allowed if claim therefor is Senate on May 13, 2014, at 2:30 p.m. filed before the close of such 1-year period. COMMITTEE ON AGRICULTURE, NUTRITION, AND The PRESIDING OFFICER. Without SEC. l03. TRIBAL ADVISORY COMMITTEE. FORESTRY objection, it is so ordered. (a) ESTABLISHMENT.—The Secretary of the Mr. CARDIN. Mr. President, I ask SUBCOMMITTEE ON CRIME AND TERRORISM Treasury shall establish a Tribal Advisory unanimous consent that the Com- Committee (hereinafter in this subsection Mr. CARDIN. Mr. President, I ask referred to as the ‘‘Committee’’). mittee on Agriculture, Nutrition, and unanimous consent that the Com- (b) DUTIES.— Forestry, be authorized to meet during mittee on the Judiciary, Sub- (1) IMPLEMENTATION.—The Committee shall the session of the Senate on May 13, committee on Crime and Terrorism, be advise the Secretary on matters relating to 2014, at 10 a.m., in room SR–328A of the authorized to meet during the session the taxation of Indians. Russell Senate Office Building, to con- of the Senate on May 13, 2014, at 2:30 (2) EDUCATION AND TRAINING.—The Sec- duct a hearing entitled ‘‘High Fre- p.m., in room SD–226 of the Dirksen retary shall, in consultation with the Com- quency and Automated Trading in Fu- mittee, establish and require— Senate Office Building, to conduct a (A) training and education for internal rev- tures Markets.’’ hearing entitled ‘‘Economic Espionage enue field agents who administer and enforce The PRESIDING OFFICER. Without and Trade Secret Theft: Are Our Laws internal revenue laws with respect to Indian objection, it is so ordered. Adequate for Today’s Threats?’’ tribes on Federal Indian law and the Federal COMMITTEE ON ENERGY AND NATURAL The PRESIDING OFFICER. Without Government’s unique legal treaty and trust RESOURCES objection, it is so ordered. relationship with Indian tribal governments, Mr. CARDIN. Mr. President, I ask SUBCOMMITTEE ON WATER AND WILDLIFE and unanimous consent that the Com- (B) training of such internal revenue field Mr. CARDIN. Mr. President, I ask agents, and provision of training and tech- mittee on Energy and Natural Re- unanimous consent that the Sub- nical assistance to tribal financial officers, sources be authorized to meet during committee on Water and Wildlife of the about implementation of this Act and the the session of the Senate on May 13, Committee on Environment and Public amendments made thereby. 2014, at 10 a.m., in room SD–366A of the Works be authorized to meet during (c) MEMBERSHIP.— Dirksen Senate Office Building. the session of the Senate on May 13, at (1) IN GENERAL.—The Committee shall be The PRESIDING OFFICER. Without 3 p.m. in room SD–406 of the Dirksen composed of 7 members appointed as follows: objection, it is so ordered. (A) Three members appointed by the Sec- Senate Office Building to conduct a retary of the Treasury. COMMITTEE ON FOREIGN RELATIONS hearing entitled, ‘‘Solving the Problem (B) One member appointed by the Chair- Mr. CARDIN. Mr. President, I ask of Polluted Transportation Infrastruc- man, and one member appointed by the unanimous consent that the Com- ture Stormwater Runoff.’’

VerDate Mar 15 2010 02:55 May 14, 2014 Jkt 039060 PO 00000 Frm 00057 Fmt 4624 Sfmt 0634 E:\CR\FM\A13MY6.019 S13MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S2980 CONGRESSIONAL RECORD — SENATE May 13, 2014 The PRESIDING OFFICER. Without The PRESIDING OFFICER. The The preamble was agreed to. objection, it is so ordered. clerk will report the resolution by (The resolution, with its preamble, is f title. printed in today’s RECORD under ‘‘Sub- The legislative clerk read as follows: mitted Resolutions.’’) PRIVILEGES OF THE FLOOR A resolution (S. Res. 443) recognizing the f Mrs. BOXER. Mr. President, I ask goals of National Travel and Tourism Week unanimous consent that Jeptha and honoring the valuable contribution of ORDERS FOR WEDNESDAY, MAY 14, travel and tourism to the United States. Nafziger, a detailee from OMB with the 2014 Senate Budget Committee, be granted There being no objection, the Senate floor privileges beginning today, May proceeded to consider the resolution. Mr. REID. Mr. President, I ask unan- 13, and ending August 1, 2014. Mr. REID. Mr. President, I ask unanimous consent that when the Senate The PRESIDING OFFICER. Without imous consent that the resolution be completes its business today, it ad- objection, it is so ordered. agreed to, the preamble be agreed to, journ until 9:30 a.m. on Wednesday, f and that the motions to reconsider be May 14; that following the prayer and considered made and laid upon the pledge, the morning hour be deemed NATIONAL PHYSICAL EDUCATION expired, the Journal of proceedings be AND SPORT WEEK table, with no intervening action or debate. approved to date, and the time for the Mr. REID. Mr. President, I ask unan- The PRESIDING OFFICER. Without two leaders be reserved for their use imous consent that the Judiciary Com- objection, it is so ordered. later in the day; that following any mittee be discharged from further con- The resolution (S. Res. 443) was leader remarks, the Senate resume sideration of S. Res. 441 and the Senate agreed to. consideration of the motion to proceed proceed to its consideration. The preamble was agreed to. to H.R. 3474, postcloture; finally, that The PRESIDING OFFICER. Without (The resolution, with its preamble, is all time during adjournment, morning objection, it is so ordered. printed in today’s RECORD under ‘‘Sub- business, and executive session count The clerk will report the resolution mitted Resolutions.’’) postcloture on the motion to proceed by title. to H.R. 3474. f The legislative clerk read as follows: The PRESIDING OFFICER. Without A resolution (S. Res. 441) designating the HONORING FORMER SENATOR objection, it is so ordered. week of May 1 through May 7, 2014, as ‘‘Na- HARLAN MATHEWS tional Physical Education and Sport Week.’’ f Mr. REID. Mr. President, I ask unan- There being no objection, the Senate imous consent that the Senate proceed proceeded to consider the resolution. PROGRAM to the consideration of S. Res. 444 sub- Mr. REID. Mr. President, I ask unan- Mr. REID. Under a previous order, mitted earlier today. imous consent that the resolution be there will be up to five rollcall votes at The PRESIDING OFFICER. The agreed to, the preamble be agreed to, 11:15 a.m. tomorrow. There will be an- clerk will report the resolution by and the motions to reconsider be con- other series of up to four rollcall votes title. sidered made and laid upon the table, at 5:15 p.m. tomorrow related to nomi- The legislative clerk read as follows: with no intervening action or debate. nations. The PRESIDING OFFICER. Without A resolution (S. Res. 444) relative to the objection, it is so ordered. death of Harlan Mathews, former United f States Senator for the State of Tennessee. The resolution (S. Res. 441) was There being no objection, the Senate ADJOURNMENT UNTIL 9:30 A.M. agreed to. TOMORROW The preamble was agreed to. proceeded to consider the resolution. (The resolution, with its preamble, is Mr. REID. I ask unanimous consent Mr. REID. Mr. President, if there is printed in the RECORD of May 8, 2014, that the resolution be agreed to, the no further business to come before the under ‘‘Submitted Resolutions.’’) preamble be agreed to, and that the Senate, I ask unanimous consent that f motions to reconsider be considered it adjourn under the provisions of S. made and laid on the table, with no in- Res. 444 as a further mark of respect to NATIONAL TRAVEL AND TOURISM tervening action or debate. the memory of the late Senator Harlan WEEK The PRESIDING OFFICER. Without Mathews of Tennessee. Mr. REID. Mr. President, I ask unan- objection, it is so ordered. There being no objection, the Senate, imous consent that the Senate proceed The resolution (S. Res. 444) was at 6:41 p.m., adjourned until Wednes- to S. Res. 443. agreed to. day, May 14, 2014, at 9:30 a.m.

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IN HONOR OF ROBERT COCHRAN SUCCESS AND OPPORTUNITY charter schools would enable parents and THROUGH QUALITY CHARTER government officials to reach informed deci- SCHOOLS ACT sions about the performance of public charter HON. PATRICK J. TIBERI schools. OF OHIO SPEECH OF Ironically, even the fact that we are reauthorizing charter schools today is yet another IN THE HOUSE OF REPRESENTATIVES HON. YVETTE D. CLARKE example of the inequity between public charter OF NEW YORK Tuesday, May 13, 2013 and public non-charter schools. This bill will IN THE HOUSE OF REPRESENTATIVES likely move forward in the Senate, whereas Mr. TIBERI. Mr. Speaker, I rise today to Thursday, May 8, 2014 the Elementary and Secondary School Act, honor and recognize Robert Cochran upon his which reauthorizes public non-charter schools, retirement from the U.S. House of Represent- The House in Committee of the Whole languishes in the Senate. atives. Bob has dedicated his life to public House on the state of the Union had under consideration the bill (H.R. 10) to amend the Though my student retention rate amend- service. He came to the U.S. House of Rep- Charter School Program under the Elemen- ment was incorporated into the bill, I remain in resentatives in October 1989. During his time tary and Secondary Education Act of 1965: strong opposition to this bill because it does Bob has reported the Joint Session speeches Ms. CLARKE of New York. Mr. Chair, today, not go far enough in achieving parity between of Queen Elizabeth II, Boris Yeltsin, a State of I rise to oppose H.R. 10 the Success and Op- public charter schools and public non-charter the Union speech by President Bill Clinton, portunity through Quality Charter Schools Act, schools. and the post-9/11 speech of President George which reauthorizes the charter school program There are over 49.5 million public school W. Bush. in the Elementary and Secondary Education students in America. Public non-charter Bob was born into a family of court report- Act. schools continue to educate the vast majority ers. His grandfather founded and operated a While I recognize that there are public char- of students in America. Therefore, we must court reporting school in St. Paul, Minnesota. ter schools that are providing students quality improve and strengthen public education, so He taught stenotype to Bob’s father, Robert public education, I reject the notion that we that our children will be able to successfully Cochran, who later became an Official Re- have to accept inequity between public charter compete and thrive in a 21st century global porter with the House of Representatives from schools and the rest of the public school sys- economy. To accomplish this both public non- 1964 to 1984. Bob’s father was the first ma- tem. While H.R. 10 does begin to address charter and public charter schools must chine stenographer to report on the House some of the inequities, it does not go far peacefully, co-exist on equitable grounds. No Floor. enough in leveling the playing field between equity will exist until public charter and public Bob first began his work for the federal gov- public charter schools and the public non- non-charter schools have the same account- ernment as a GS–2 file clerk for the Office of charter schools—where the overwhelming ma- ability, transparency and financial oversight re- the Joint Chiefs of Staff at the Pentagon. He jority of our children are educated. quirements. Otherwise, our children and ulti- began his court reporting career as a free- Charter accountability, transparency and fi- mately our society will continue to suffer the lance reporter for Alderson Reporting in Wash- nancial oversight are not sufficiently ad- cost of doing nothing. ington, D.C., where he reported government dressed in H.R. 10, yet they are the corner- As the debate regarding the challenges be- agency hearings for the Federal Communica- stones of inequity between public charter and tween public charter and public non-charter tions Commission, Federal Trade Commission, public non-charter schools. However, through schools rages on, I hope that policy makers and National Institutes of Health. He also cov- the amendments process, I tried to strengthen will devote significant time, energy and re- ered congressional hearings for Alderson. the bill. sources to address issues of inequity. In 1971, Bob moved to American Samoa to One of my amendments would have in- f serve as court reporter for the High Court in creased financial oversight by limiting the IN RECOGNITION OF JUDGE BRIAN Pago Pago. It was while he was in American compensation of charter school administrators. MERRICK Samoa that he met his wife, Mona. Under this amendment, charter school admin- Bob and Mona returned to the continental istrators’ could not be compensated at a rate HON. WILLIAM R. KEATING United States in 1975. Bob began working as higher than the highest paid education official in the state. For New York, that would mean OF MASSACHUSETTS a free-lance reporter then went on to serve as IN THE HOUSE OF REPRESENTATIVES that public charter school administrators could an Official Reporter with the Circuit Court for Tuesday, May 13, 2014 Montgomery County, Maryland, and later the be paid no more than John King, the New Circuit Court for Wicomico County, Maryland, York State Commissioner of Education, whose Mr. KEATING. Mr. Speaker, I rise today to until he joined the U.S. House of Representa- salary is $212,500 per year. This amendment recognize Judge Brian Merrick of Orleans Dis- tives. Bob earned a BS in Business Adminis- was inspired by a 2013 New York Daily News trict Court upon his retirement. tration from Salisbury State University, Salis- article which noted that many of the city’s Judge Merrick first took up his gavel over bury, Maryland, in 1983. charter schools’ administrators earned signifi- twenty-five years ago in Lynn, but transferred cantly more than the Chancellor of New York to Orleans in idyllic Cape Cod a little over a Bob is an avid photographer and runner, City schools. I believe that public charter decade ago. By his own accord, he quickly having completed several marathons and school resources should be focused on class- became accustomed to life on the Cape. ultra-marathons (50-milers). He coached Little room instruction, not exuberant salaries. Un- Known for his sharp legal mind, strong wit, League and was a member of the Lions Club. fortunately, this amendment was rejected by and habit of wearing bow ties and boat shoes He currently serves as an Official Reporter to the Republicans. underneath his judicial robes, Judge Merrick House Committees, where he covers open I also tried to increase charter accountability has been admired by many throughout his ca- and classified hearings and interviews, as well by submitting an amendment requiring charter reer. He was appointed First Justice of Orle- as Leadership press conferences. schools to disclose their student retention ans District Court in 2013, an honor that aptly Bob is the proud father of four children and rates. In Brooklyn, where families have many reflected his many years of service to the has eight grandchildren. charter school choices, it can sometimes be Commonwealth. His fellow judges, courthouse Upon his retirement on June 2, 2014, Bob difficult to differentiate between the schools. employees, and many others who have will leave behind a legacy that will permeate Parents who are trying to decide where their worked with him throughout the years agree throughout the House for years to come. children should attend school need to have that he will be sorely missed as he steps Through his dedication to this institution, Bob comprehensive information on the perform- down from this position. will always be a part of this nation’s history. ance of public charter schools in their area. Mr. Speaker, I am honored to recognize His talent and his wry humor will be missed. Knowing the student retention rate for public Judge Brian Merrick upon his retirement. I ask

∑ This ‘‘bullet’’ symbol identifies statements or insertions which are not spoken by a Member of the Senate on the floor. Matter set in this typeface indicates words inserted or appended, rather than spoken, by a Member of the House on the floor.

VerDate Mar 15 2010 02:00 May 14, 2014 Jkt 039060 PO 00000 Frm 00001 Fmt 0626 Sfmt 9920 E:\CR\FM\K13MY8.002 E13MYPT1 tjames on DSK6SPTVN1PROD with REMARKS E746 CONGRESSIONAL RECORD — Extensions of Remarks May 13, 2014 that my colleagues join me in wishing him the cation and career and technical education. As Watertown Police Department: Police Offi- very best in his future endeavors. we look to improve educational outcomes, we cer Miguel A. Colon, Jr.; Police Officer Mi- cannot overlook the promise of innovative chael W. Comick; Sergeant John C.P. f MacLellan; Police Officer Timothy B. teaching practices and charter schools. Menton; Sergeant Jeffrey J. Pugliese; Police HONORING ISRAEL’S 66TH This new authorization of the Charter INDEPENDENCE DAY Officer Joseph Reynolds, and Police Officer School Program makes important improve- Jean S. Sarkissian. ments to the existing charter school frame- SPEECH OF Many of these officers were on duty during work. In particular, I support provisions to aid the Boston Marathon bombings last year, and in the dissemination of best practices from HON. ELIOT L. ENGEL the search for the perpetrators that followed charter schools to other public schools, and OF NEW YORK the bombings. These courageous men em- the updated language that helps extend the IN THE HOUSE OF REPRESENTATIVES body the best ideals of our country, and have reach of charter schools into communities that Tuesday, May 6, 2014 dedicated their lives to our security. are currently underserved, including minorities Mr. Speaker, it brings me great pride to rec- Mr. ENGEL. Mr. Speaker, I rise today to and those with special needs. ognize these officers and the incredible work congratulate the state of Israel and its people However, the underlying bill is not perfect. they have done in the past year, and, indeed, on the 66th anniversary of Israel’s founding. While one of the founding ideas behind char- every day. I urge my colleagues to join me in Israel is the only stable democracy in the ter schools is to reduce red tape and let edu- recognizing these officers and their role in pro- Middle East and the United States’ closest ally cators take the reins, there have been wor- tecting our citizens. and friend. Our relationship, built on trust, rying reports of gross mismanagement and shared values and a common experience, embezzlement of public funds by some charter f serves to advance the cause of democracy school staff, which requires some attention. I STATEMENT OF INTRODUCTION and freedom worldwide. think the amendment offered by Representa- Israel is the homeland of the Jewish people. tive CASTOR goes some way to addressing HON. JIM McDERMOTT It has been the spiritual center for Jews for this issue, which would require the Depart- OF WASHINGTON thousands of years. In recent years, Israel has ment of Education to develop and publish reg- IN THE HOUSE OF REPRESENTATIVES become a hub of technology and innovation. ulations addressing conflicts of interest sur- In 66 short years, the Jewish people have built rounding charter schools. Tuesday, May 13, 2014 a thriving economy in the shadow of their an- In addition, I support the amendments of- Mr. McDERMOTT. Mr. Speaker, I rise today cient ruins. fered by Representative JACKSON LEE and to introduce legislation that would make a sim- Last month, I stood at the Babi Yar memo- Representative BONAMICI respectively, which ple modification to the Civil Monetary Penalty rial in Ukraine. Alone at the site of a massacre would increase the information available to Law. The modification will ensure that physi- with only a yahrtzeit candle flickering, where parents and the public related to attendance of cians and hospitals can align incentives, which Einzatzgruppen killed tens of thousands of charter schools, and the efforts in dissemi- is especially important since they are being Jews, I reflected on my heritage. My four nating and implementing best practices across called upon to do this more often in the pursuit grandparents were from Ukraine, and I’ve the public school spectrum. of providing improved care at a lower cost. In often thought that if it weren’t for their fore- There is more work to be done improving the movement to replace fee for service medi- sight in leaving Ukraine when they did, I would our education system, but we must be mindful cine with a model that emphasizes quality, this never have been born. I reflected on the thou- not to create a two-tiered public school sys- legislation will facilitate relationships that will sands who have been killed because of their tem. I hope H.R. 10 provides the intended im- allow movement in this direction. The modi- faith. provements to charter schools, and the public fication will ensure that the penalties for the While Israel was not founded because of education system as a whole. Civil Monetary Penalty Law are fully retained; the Holocaust, the Holocaust is a powerful re- f the modification makes no change to the pen- minder of what the world could look like with- IN HONOR OF THE NATIONAL AS- alties prescribed under the law. However, the out a safe haven for the Jewish people. Israel SOCIATION OF POLICE OFFICERS’ modification will allow hospitals and physicians is its own protector and the United States 2014 TOP COPS WINNERS FROM to enter into relationships designed to de- must stand with Israel as Israel seeks to de- MASSACHUSETTS crease the provision of medically unnecessary fend itself against existential threats. services. This legislation recognizes that in the As we celebrate Israel’s Independence Day, new delivery system models, the emphasis we also remember those who have fallen in HON. WILLIAM R. KEATING should be on reducing the provision of medi- service to their country. I am proud to stand OF MASSACHUSETTS cally unnecessary services for patients. After here in celebration of the freedoms that Israel IN THE HOUSE OF REPRESENTATIVES all, such services do not serve the patient— stands for. Tuesday, May 13, 2014 who may suffer from hospital acquired infec- f Mr. KEATING. Mr. Speaker, I rise today to tions, if kept in the hospital longer than necessary, for example. Such services also are SUCCESS AND OPPORTUNITY recognize the twenty-one law enforcement offi- not in furtherance of the goal of operating a THROUGH QUALITY CHARTER cers from Massachusetts honored by the Na- more efficient, higher quality health care sys- SCHOOLS ACT tional Association of Police Officers’ 2014 Top Cops Award. tem. I urge my colleagues to support this im- SPEECH OF These brave officers have gone well beyond portant legislation. HON. DIANA DeGETTE the call of duty in order to protect our citizens f and keep us safe. I am proud to know that HONORING MAYOR PETER A. OF COLORADO these officers are working to protect us and CANTU’S 40TH YEAR IN PUBLIC IN THE HOUSE OF REPRESENTATIVES would like to express my gratitude for their SERVICE Thursday, May 8, 2014 service by presenting their names: Boston Police Department: Police Officer The House in Committee of the Whole Omar Borges, Detective Kenneth M. Conley, HON. RUSH HOLT House on the state of the Union had under Police Officer Gregory R. Eunis, Police Offi- OF NEW JERSEY consideration the bill (H.R. 10) to amend the cer Jarrod Gero, Police Officer Jean Gerard IN THE HOUSE OF REPRESENTATIVES Charter School Program under the Elemen- JeanLouis, Detective John B. Joyce, Police Tuesday, May 13, 2014 tary and Secondary Education Act of 1965: Officer Terence Long, Police Officer Gregory Ms. DEGETTE. Mr. Chair, today I rise in McCormick, Police Officer Richard G. Mr. HOLT. Mr. Speaker, I rise today to rec- support of the Success and Opportunity Moriarty, Police Officer John Moynihan, Po- ognize the career and accomplishments of through Quality Charter Schools Act, H.R. 10. lice Officer John M. Noberini, Police Officer Mayor Peter A. Cantu, who has served with I believe it is imperative that America provide Jason A. Nun˜ ez, Police Officer Scott distinction as a member of the governing body high-quality public education so that our stu- Pulchansingh, Detective Joseph G. of Plainsboro, New Jersey for the past 40 Scaringello, Police Officer Dennis O. dents can succeed and compete in the global Simmonds, Police Officer Walter J. Suprey, years and has been a leader in municipal gov- economy. I am a strong supporter of public and Sergeant Detective Kevin E. Waggett. ernance for the entire state of New Jersey. education, from early education programs Massachusetts State Police: Trooper Chris- Peter Cantu was a teenager when his family such as Head Start and Pre-K to higher edu- topher J. Dumont. relocated to Plainsboro over 50 years ago. At

VerDate Mar 15 2010 02:00 May 14, 2014 Jkt 039060 PO 00000 Frm 00002 Fmt 0626 Sfmt 9920 E:\CR\FM\A13MY8.002 E13MYPT1 tjames on DSK6SPTVN1PROD with REMARKS May 13, 2014 CONGRESSIONAL RECORD — Extensions of Remarks E747 the time, the small farming community in cen- RECOGNITION OF THE RETIRE- month with the knowledge that his work had a tral New Jersey was renowned for its agricul- MENT OF MINNESOTA STATE lasting and profound impact on the state of tural produce and for the Walker-Gordon dairy, REPRESENTATIVE TOM HUNT- Minnesota. Tom’s leadership will be truly home of the famous Elsie, the Borden Cow. LEY missed and I look forward to continuing our Peter met the love of his life, Gale Thompson, friendship for years to come. in high school and they were married and set- HON. BETTY McCOLLUM tled down in the neighboring community of OF MINNESOTA f Princeton where their two children, Peter and IN THE HOUSE OF REPRESENTATIVES Patricia were born. PERSONAL EXPLANATION Tuesday, May 13, 2014 The Cantus moved back to Plainsboro and Peter, who was then beginning a long career Ms. MCCOLLUM. Mr. Speaker, I rise today HON. YVETTE D. CLARKE with the IBM Corporation, became involved in in honor of the retirement of Minnesota State OF NEW YORK the Township, as a member of the Volunteer Representative Tom Huntley. Rep. Huntley IN THE HOUSE OF REPRESENTATIVES has served for more than 20 years in the Min- Fire Company, Lions Club and several other Tuesday, May 13, 2014 organizations as well as serving on the Town nesota State House, proudly representing his Council, an advisory body to the Township constituents in Duluth, Minnesota. Ms. CLARKE of New York. Mr. Speaker, I Committee. In 1993, Tom and I were sworn in together was unavoidably detained and missed the In the 1970’s, some of the farms became at the State Legislature where we both served amendment votes to H.R. 10 on Friday, May available for development, and the town gov- on the Health and Human Services Com- 9, 2014. ernment approved thousands of housing units mittee. Early on, it was clear that Tom was a Had I been present, I would have voted without any master plan or overall growth man acutely aware of how his work affected ‘‘yes’’ on rollcall No. 212, the Castor amend- management plan. Outraged by this lack of vi- the people of Minnesota. Tom had a reputa- ment; ‘‘yes’’ on rollcall No. 213, the Jackson- sion, Peter Cantu decided to run for local of- tion for taking every opportunity to help edu- Lee amendment; ‘‘yes’’ on rollcall No. 214, the fice. He won, and the rest is history, a history cate his colleagues, staff, and citizens about Wilson (FL) amendment; ‘‘yes’’ on rollcall No. he helped write. any issue, especially on the on-going needs in 215, the Langevin amendment; and ‘‘yes’’ on primary and rural health care. He has an in- rollcall No. 216, the Bonamici amendment. And it is a different history than it could credible mind for policy, but during his service, have been without Peter Cantu. Under his he never lost sight of the way that those poli- leadership over the past 40 years, Plainsboro f cies impacted people. today is a thriving, diverse community of over Tom’s ability to combine a focus on out- IN RECOGNITION OF THE DEDICA- 22,000, honored for its planning and smart comes for health care patients with a keen TION OF THE NEW BEDFORD growth and for having 50 percent of the town- eye for ensuring that taxpayer dollars were WOMEN’S MILITARY MEMORIAL ship land permanently dedicated as open well spent made him an effective force in the space, parks, and nature preserves, a notable State Capitol. Tom was always willing to work HON. WILLIAM R. KEATING feature for a town in the most densely popu- with both Republicans and Democrats to move OF MASSACHUSETTS lated state in America. It has a variety of the issues he cared about forward. As author IN THE HOUSE OF REPRESENTATIVES housing options—rental apartments, con- of the Freedom to Breathe Act, his work with Tuesday, May 13, 2014 dominiums, and private houses for those with Republican Representative Dan Severson low and moderate incomes and higher. It is made Minnesota the 17the state to enact a Mr. KEATING. Mr. Speaker, I rise today to home to the University Medical Center of statewide smoking ban, improving the public recognize the New Bedford Women’s Military Princeton at Plainsboro, the national head- health of all Minnesotans. Memorial, which was dedicated on May 10 at quarters of one of the world’s leading pharma- Under the leadership of Tom Huntley, Min- Fort Taber in New Bedford. ceutical companies, and other corporations nesota has become a model for delivering This monument is located in the City of New and businesses. When the town developed a high-quality health care to its citizens. He was Bedford to honor all women in military service new town center, Mayor Cantu and the plan- involved in the implementation of from the Revolutionary War to the present ners put at its center not a shopping mall or MinnesotaCare, ensuring thousands of work- day, and it is only the second such memorial an office park, but a modern, active public li- ing families in Minnesota had access to health in Massachusetts. Since the founding of our brary. Is it any wonder that New Jersey coverage and Tom has worked tirelessly with nation, women have served our country with Monthly Magazine recognized Plainsboro as his colleagues to improve and protect it. As courage, patriotism, and selflessness in times ‘‘One of the Ten Best Places to Live in New Chair of the Health and Human Services Fi- of peace and in times of war. In addition to Jersey’’. nance Committee, he championed the 2007 their service, these women have fulfilled many Mayor Peter Cantu would never claim that and 2008 statewide health reform laws, legis- other roles, including as mothers, sisters, Plainsboro’s success was all his doing. He lation to expand Medical Assistance, and nu- daughters, wives, and of course, friends. would say that without the input and hard work merous other provisions positively impacting Although women were not officially recog- of all the members of the Township Com- the lives of nearly every Minnesotan. And as nized in the Armed Forces until the founding mittee and the support of the residents of an early advocate for the Affordable Care Act, of the Army Nurse Corps in 1901, countless Plainsboro, this would not have happened. Tom saw the federal law as a way to build on women have served our country both directly And I would agree. But it is his style of leader- the reforms already taking place in Minnesota. and indirectly throughout our history. One of ship that has made this happen. Peter Cantu It is no exaggeration to say that Tom has had the earliest examples is Deborah Samson is a patient builder of consensus. He listens a hand in crafting nearly every piece of health Gannett of Massachusetts who, in spite of her attentively to other points of view and takes care legislation in Minnesota during the past gender, enlisted to serve in the Army during the time to explain the rationale for decisions. two decades. the Revolutionary War, using her deceased Public hearings are open and neighborhoods In addition to his health care achievements, brother’s name as an alias. Since then, count- are kept aware of what is planned. Tom has been a strong advocate on issues less women have contributed to the U.S. And perhaps the best indicator of his talent relating to the Great Lakes. In October 2004, Armed Forces as nurses, water bearers, to lead can be found in his ability to remain he was elected as Chair of the bi-national cooks, and even saboteurs, helping to ensure Mayor for so many years. Plainsboro’s Town- Great Lakes Commission. In that role, Tom our freedom. They served at home and ship form of government calls for an election helped bring additional national attention to abroad, during times of peace and on the bat- of some members each year, who select the ongoing needs related to the health and tlefield, and were essential in helping to shape which one will be Mayor for a year each Janu- protection of this international treasure. And it our great nation over the centuries. The New ary. Peter’s fellow Township Committee mem- is because of his leadership that Minnesota Bedford Military Memorial aptly honors these bers have chosen him to be Mayor 34 times. was the first state to approve the Great Lakes- women and the many sacrifices they made. Peter Cantu’s long career in local govern- St. Lawrence River Basin Water Resources Mr. Speaker, I am proud to recognize the ment is an inspiration to those who follow. I Compact. New Bedford Women’s Military Memorial. I ask that you join me in recognizing his signifi- Tom has been an incredible advocate for urge my colleagues to join me in recognizing cant contributions to the well-being of his com- his constituents, mentor to my Legislative Di- our women in service, as well as the dedi- munity and state, and thank him for his life- rector Jenn Holcomb, and a true statesman. cated individuals who have worked for two time of service. He will retire from the state legislature this years to make this memorial a reality.

VerDate Mar 15 2010 02:00 May 14, 2014 Jkt 039060 PO 00000 Frm 00003 Fmt 0626 Sfmt 0634 E:\CR\FM\A13MY8.006 E13MYPT1 tjames on DSK6SPTVN1PROD with REMARKS E748 CONGRESSIONAL RECORD — Extensions of Remarks May 13, 2014 RECOGNIZING THE 100TH ANNIVER- country on all levels of government, from military career during World War II. I ask that SARY OF CHAUTAUQUA GOLF being members of the President’s Cabinet, to my colleagues join me in recognizing his life CLUB highly respected business leaders and locally- and his service. elected officials. Scholars and leaders such as f HON. TOM REED former U.S. Secretary of Labor Elaine Chao, Associate Justice of the Supreme Court of IN RECOGNITION OF THE 40TH AN- OF NEW YORK NIVERSARY OF SAMARITAN IN THE HOUSE OF REPRESENTATIVES California Goodwin Liu, Academy-Award win- ning director Ang Lee, co-founder of Yahoo HOUSE Tuesday, May 13, 2014 Jerry Yang, and Jeremy Lin who became the Mr. REED. Mr. Speaker, I rise today to rec- first Taiwanese-American in the NBA, have all HON. JACKIE SPEIER ognize and congratulate Chautauqua Golf made lasting contributions to our society and OF CALIFORNIA Club on its 100th anniversary. This historic share the spirit of the Asian American Pacific IN THE HOUSE OF REPRESENTATIVES venue, located in beautiful Chautauqua, New Islander culture. Tuesday, May 13, 2014 York, hosted its first round of golf on July 18, The Taiwanese American population has 1914. grown significantly since the 1970s and Ms. SPEIER. Mr. Speaker, I rise to honor Over the past 100 years, Chautauqua Golf brought large numbers of physicians, health the staff and volunteers of Samaritan House in Club has hosted legendary golfers including professionals, scientists and professors to the San Mateo, California, who for 40 years have Ben Hogan, Walter Hagen, Sam Snead, and United States. In the late 80s and 90s, the Sil- given shelter and dignity to individuals and Jack Cawsey. The Club’s courses have been icon Valley tech boom drew even more Tai- families in need. enjoyed by countless celebrities and dig- wanese immigrants. Of the between 500,000 Samaritan House is a haven and lifeline for nitaries, including former President Bill Clinton. to one million Taiwanese Americans living in more than 12,000 members of our community, Each of these individuals has experienced the the United States, 49% live in California, ac- providing shelter, food, clothing, health care, superior design and character offered by the cording to the 2010 U.S. Census. worker resources and counseling services for two four-star courses designed by famous golf As the representative of one of the largest low income families. Today, the dedicated architect Donald Ross. Asian American populations in the country, staff of 77 and over 2,000 volunteers serve The Club has hosted numerous tour- I’ve experienced first-hand the warmth, gen- 145,000 meals a year, serve 10,000 people a naments throughout its history. Since 2000, it erosity and inclusiveness of the AAPI commu- year at two clinics, counsel 500 people a has partnered with Jamestown Community nity. Every year, the Taiwanese American Cul- month and have 90 shelter beds to house the College to host the National Junior College tural Festival enhances social interactions and homeless. Athletic Association’s Men’s Division III Na- cultural exchanges and strengthens the part- In 1974, Samaritan House was created by tional Championship. In addition, an annual nership between the United States and Tai- Cora Clemons, a public health nurse, in part- Professional-Amateur Tournament to benefit wan. nership with the city of San Mateo. It was a the Chautauqua Watershed Conservancy is The festival is entirely organized, run, and referral agency for people with basic social held at the Club. funded by volunteers and non-profit organiza- services. In 1985 John Kelly, a Catholic priest Chautauqua Golf Club recently opened the tions, in particular the Taiwanese American for 25 years, became the executive director Golf Learning Center, a teaching and practice Professionals—San Francisco (TAP–SF) and and earned the nickname ‘‘Father of Samari- facility that serves golfers of all ages and skill the Taiwanese American Federation of North- tan House.’’ Under his leadership for 14 years, levels. The center focuses on teaching strate- ern California (TAFNC). the agency was transformed and vastly ex- gies, improving skills, and fostering an appre- Mr. Speaker, I ask the House of Represent- panded. It merged with the Hospitality Family ciation for the finer points of the game. This atives to rise with me in honor of the 2014 Kitchen, which had been established by con- center, which is ideal for families, school Taiwanese American Cultural Festival. May it cerned citizens a year before, and started pro- teams, and community groups, intends to continue to bring joy and cultural enrichment viding direct services, including food, clothing make the game of golf accessible to everyone. to our community for decades to come. and a new Thanksgiving program. Shortly I once again commend Chautauqua Golf f after that, the food pantry opened and then Club on its 100th anniversary. I am proud to Samaritan House moved into two mobile units recognize this remarkable accomplishment IN RECOGNITION OF MR. JAMES on Humboldt Street in San Mateo. With the and the great contributions the Club has GOODSON expansion, Samaritan House was able to help made, and will continue to make, to New more people and also grew its number of vol- York’s 23rd Congressional District. HON. WILLIAM R. KEATING unteers. In 1989, it hosted its first Volunteer f OF MASSACHUSETTS Community Recognition event. IN THE HOUSE OF REPRESENTATIVES In 1990, San Mateo High School students IN RECOGNITION OF THE 22ND AN- helped propel the food program to its next NIVERSARY OF THE TAIWANESE Tuesday, May 13, 2014 level by launching the annual food drive. With AMERICAN CULTURAL FESTIVAL Mr. KEATING. Mr. Speaker, I rise today to the food program well established, Samaritan recognize James Goodson, a veteran who House focused on expanding its services to HON. JACKIE SPEIER served in the United States Air Force during include medical care. The Free Medical Clinic OF CALIFORNIA World War II. opened in a few rooms at Samaritan House in IN THE HOUSE OF REPRESENTATIVES A recipient of the military’s second-highest 1992. In 1998, the Breast Care program was honor, the Distinguished Service Cross, created and in 2001, the second Free Medical Tuesday, May 13, 2014 James Goodson was also one of the first Clinic opened on 5th Avenue in Redwood City. Ms. SPEIER. Mr. Speaker, I rise to honor Americans to fly a low-level strafing sortie over In 2004, the first Free Medical Clinic moved to the 22nd anniversary of the Taiwanese Amer- France and Belgium in 1942. Mr. Goodson, a new facility on West 39th Avenue in San ican Cultural Festival that will be held on May who flew in one of three ‘‘Eagle’’ Squadrons, Mateo. 10, 2014 in San Francisco. The festival brings was among the first American volunteers to Samaritan House started offering services to together an estimated 8,000 people from all serve in the British Royal Air Force. In 1942, the homeless in 1987. In 2000 it opened Safe over the world to enjoy delicious Taiwanese these RAF units that consisted of American pi- Harbor Shelter on property next to San Fran- food, be entertained by world-renowned Tai- lots were incorporated into the 4th Fighter cisco International Airport. The facility was wanese American performers and to experi- Group of the U.S. Army Air Forces. During his renovated six years later and now offers 90 ence the vibrancy of Taiwanese culture. career as an Eagle squadron pilot, Goodson emergency shelter beds. The festival highlights the national celebra- recorded two enemy kills. Mr. Goodson has In 2009, Samaritan House moved into its tion of Taiwanese American Heritage Week also been recognized for his brave service current home on Pacific Boulevard. The facility during the month of May, as proclaimed by with the Silver Star, Purple Heart, and several has a state-of-the-art industrial kitchen and former President Bill Clinton in 1993. Since its other military honors. A resident of the town of food pantry, clothing distribution center, case inception, it has grown into a landmark event Duxbury when he passed away on May 1, management and counseling services and ad- for the Bay Area recognizing the contributions 2014, James Goodson will be sorely missed ministrative services. It’s a magnificent home of Taiwanese Americans. by his family and many friends. for an organization doing magnificent work. Taiwanese Americans are firmly woven into Mr. Speaker, I am proud to honor James All of the services at Samaritan House are the fabric of our community and serve our Goodson upon his death and distinguished free, but clients are held accountable and

VerDate Mar 15 2010 02:00 May 14, 2014 Jkt 039060 PO 00000 Frm 00004 Fmt 0626 Sfmt 9920 E:\CR\FM\A13MY8.010 E13MYPT1 tjames on DSK6SPTVN1PROD with REMARKS May 13, 2014 CONGRESSIONAL RECORD — Extensions of Remarks E749 have to demonstrate that they are making tan House on a solid footing, expanded its ef- William S. Freeman, Robert Grassilli, Natashia progress in finding jobs, housing and becom- forts to help those in need and kept operations Lopez-Gomez, J. Frank McCabe, Alex ing self-sufficient. While there are emergency orderly and safe. In June, Bart Charlow will Moldanado, Allison Nuschy-Lenat, Judi Powell, assistance programs to help families in crises, take the reins as the new CEO and will con- Carl A. Serrato, Jason Ting, Trisha Vicario the ultimate goal is to help them to help them- tinue the legacy of this outstanding non-profit and James Whitehead. selves by empowering them with financial edu- organization. The success of Samaritan House cation, asset building, income tax assistance, is also due to the superb guidance of the Mr. Speaker, I ask the House of Represent- enrollment in benefit programs, and coun- board of directors: Board President Patricia atives to rise with me to honor the 40th anni- seling. Hsiu, Jay Strauss, Mollie Marshall, Timothy K. versary of Samaritan House in San Mateo, From 2001 to 2013 Kitty Lopez led Samari- Roake, Ralph Armeio, Todd Barrett, Maude N. California, an institution that has lifted up thou- tan House as its executive director. Always Brezinski, Lucretia-del J. Broussard, Joan sands of residents and put them on a path to with a smile on her face, she placed Samari- Cassman, Nisha Chaudry, Richard L. Davis, hope, independence and productivity.

VerDate Mar 15 2010 02:00 May 14, 2014 Jkt 039060 PO 00000 Frm 00005 Fmt 0626 Sfmt 9920 E:\CR\FM\A13MY8.013 E13MYPT1 tjames on DSK6SPTVN1PROD with REMARKS Tuesday, May 13, 2014 Daily Digest Senate 2014; and that all time during adjournment, morn- Chamber Action ing business and Executive Session count post-clo- Routine Proceedings, pages S2923–S2980 ture on the motion to proceed to consideration of Measures Introduced: Nine bills and three resolu- the bill. Page S2980 tions were introduced, as follows: S. 2323–2331, and Marquez Nomination—Cloture: Senate began con- S. Res. 442–444. Page S2953 sideration of the nomination of Rosemary Marquez, Measures Passed: of Arizona, to be United States District Judge for the District of Arizona. Page S2923 National Physical Education and Sport Week: A motion was entered to close further debate on Committee on the Judiciary was discharged from the nomination, and, in accordance with the provi- further consideration of S. Res. 441, designating the sions of Rule XXII of the Standing Rules of the week of May 1 through May 7, 2014, as ‘‘National Senate, a vote on cloture will occur upon disposition Physical Education and Sport Week’’, and the resolu- of Diane J. Humetewa, of Arizona, to be United tion was then agreed to. Page S2980 States District Judge for the District of Arizona. National Travel and Tourism Week: Senate Page S2923 agreed to S. Res. 443, recognizing the goals of Na- Rayes Nomination—Cloture: Senate began consid- tional Travel and Tourism Week and honoring the eration of the nomination of Douglas L. Rayes, of valuable contributions of travel and tourism to the Arizona, to be United States District Judge for the United States. Page S2980 District of Arizona. Page S2923 Former Senator Harlan Mathews: Senate agreed A motion was entered to close further debate on to S. Res. 444, relative to the death of Harlan Mat- the nomination, and, in accordance with the provi- hews, former United States Senator for the State of sions of Rule XXII of the Standing Rules of the Tennessee. Page S2980 Senate, a vote on cloture will occur upon disposition Measures Considered: of the nomination of Rosemary Marquez, of Arizona, to be United States District Judge for the District Hire More Heroes Act—Agreement: Senate con- of Arizona. Page S2924 tinued consideration of the motion to proceed to consideration of H.R. 3474, to amend the Internal Soto Nomination—Cloture: Senate began consider- Revenue Code of 1986 to allow employers to exempt ation of the nomination of James Alan Soto, of Ari- employees with health coverage under TRICARE or zona, to be United States District Judge for the Dis- the Veterans Administration from being taken into trict of Arizona. Page S2924 account for purposes of the employer mandate under A motion was entered to close further debate on the Patient Protection and Affordable Care Act. the nomination, and, in accordance with the provi- Pages S2923, S2924–30, S2935–47 sions of Rule XXII of the Standing Rules of the During consideration of this measure today, Senate Senate, a vote on cloture will occur upon disposition also took the following action: of the nomination of Douglas L. Rayes, of Arizona, By 96 yeas to 3 nays (Vote No. 143), three-fifths to be United States District Judge for the District of those Senators duly chosen and sworn, having of Arizona. Page S2924 voted in the affirmative, Senate agreed to the motion Costa Nomination—Cloture: Senate began consid- to close further debate on the motion to proceed to eration of the nomination of Gregg Jeffrey Costa, of consideration of the bill. Page S2930 Texas, to be United States Circuit Judge for the A unanimous-consent agreement was reached pro- Fifth Circuit. Page S2924 viding for further consideration of the motion to A motion was entered to close further debate on proceed to consideration of the bill, post-cloture, at the nomination, and, in accordance with the provi- approximately 9:30 a.m., on Wednesday, May 14, sions of Rule XXII of the Standing Rules of the D499

VerDate Mar 15 2010 04:12 May 14, 2014 Jkt 039060 PO 00000 Frm 00001 Fmt 0627 Sfmt 0627 E:\CR\FM\D13MY4.REC D13MYPT1 tjames on DSK6SPTVN1PROD with DIGEST D500 CONGRESSIONAL RECORD — DAILY DIGEST May 13, 2014 Senate, a vote on cloture will occur upon disposition Adjournment: Senate convened at 10 a.m. and ad- of the nomination of James Alan Soto, of Arizona, journed, as a further mark of respect to the memory to be United States District Judge for the District of the late Harlan Mathews, former United States of Arizona. Page S2924 Senator for the State of Tennessee, in accordance NOMINATIONS—AGREEMENT: A unanimous- with S. Res. 444, at 6:41 p.m., until 9:30 a.m. on consent-time agreement was reached providing that, Wednesday, May 14, 2014. (For Senate’s program, notwithstanding Rule XXII, at 11:15 a.m., on see the remarks of the Acting Majority Leader in to- Wednesday, May 14, 2014, Senate vote on the mo- day’s Record on page S2980.) tion to invoke cloture on the nominations of Steven Paul Logan, of Arizona, to be United States District Committee Meetings Judge for the District of Arizona, John Joseph Tuchi, of Arizona, to be United States District (Committees not listed did not meet) Judge for the District of Arizona, and Diane J. Humetewa, of Arizona, to be United States District HIGH FREQUENCY AND AUTOMATED Judge for the District of Arizona, then begin consid- TRADING IN FUTURES MARKETS eration and vote on confirmation of the nominations Committee on Agriculture, Nutrition, and Forestry: Com- of Roy K. J. Williams, of Ohio, to be Assistant Sec- mittee concluded a hearing to examine high fre- retary of Commerce for Economic Development, and quency and automated trading in futures markets, Carlos Roberto Moreno, of California, to be Ambas- after receiving testimony from Vincent McGonagle, sador to Belize; if cloture is invoked on the nomina- Director, Division of Market Oversight, Commodity tions of Steven Paul Logan, of Arizona, to be United Futures Trading Commission; Terrence A. Duffy, States District Judge for the District of Arizona, CME Group Inc., Chicago, Illinois; and Andrei John Joseph Tuchi, of Arizona, to be United States Kirilenko, Massachusetts Institute of Technology District Judge for the District of Arizona, and Diane Sloan School of Management, Cambridge. J. Humetewa, of Arizona, to be United States Dis- trict Judge for the District of Arizona, the time EXPANDING ECONOMIC OPPORTUNITY until 5:15 p.m., be equally divided between the two FOR WOMEN AND FAMILIES Leaders, or their designees, and at 5:15 p.m., Senate Committee on the Budget: Committee concluded a hear- vote on confirmation of the nominations, in the ing to examine expanding economic opportunity for order listed; that there be two minutes for debate women and families, after receiving testimony from prior to each vote, equally divided in the usual form, Heather Boushey, Washington Center for Equitable that any roll call votes, following the first in each Growth, and Sabrina L. Schaeffer, Independent series, be ten minutes in length; that no further mo- Women’s Forum, both of Washington, DC; and tions be in order to the nominations; Senate then re- AnnMarie Duchon, MomsRising.org, Boston, Massa- sume legislative session and vote on the motion to chusetts. proceed to consideration of H.R. 3474, to amend the BUSINESS MEETING Internal Revenue Code of 1986 to allow employers to exempt employees with health coverage under Committee on Commerce, Science, and Transportation: TRICARE or the Veterans Administration from Committee announced the following subcommittee being taken into account for purposes of the em- assignments: ployer mandate under the Patient Protection and Af- Subcommittee on Tourism, Competitiveness, and Innova- fordable Care Act. Pages S2946–47 tion: Senators Schatz (Chair), Nelson, Pryor, Klo- buchar, Begich, Markey, Walsh, Scott, Blunt, Hell- Executive Communications: Pages S2952–53 er, Coats, Fischer, and Johnson (WI). Additional Cosponsors: Pages S2953–55 NOMINATIONS Statements on Introduced Bills/Resolutions: Pages S2955–58 Committee on Energy and Natural Resources: Committee concluded a hearing to examine the nominations of Additional Statements: Pages S2948–52 Suzette M. Kimball, of West Virginia, to be Direc- Amendments Submitted: Pages S2958–79 tor of the United States Geological Survey, who was Authorities for Committees to Meet: introduced by Senator Manchin, and Estevan R. Pages S2979–80 Lopez, of New Mexico, to be Commissioner of Rec- lamation, who was introduced by Senators Udall Privileges of the Floor: Page S2980 (NM) and Heinrich, both of the Department of the Record Votes: One record vote was taken today. Interior, and Monica C. Regalbuto, of Illinois, to be (Total—143) Page S2930 Assistant Secretary of Energy for Environmental

VerDate Mar 15 2010 04:12 May 14, 2014 Jkt 039060 PO 00000 Frm 00002 Fmt 0627 Sfmt 0627 E:\CR\FM\D13MY4.REC D13MYPT1 tjames on DSK6SPTVN1PROD with DIGEST May 13, 2014 CONGRESSIONAL RECORD — DAILY DIGEST D501 Management, after the nominees testified and an- STRENGTHENING MINORITY SERVING swered questions in their own behalf. INSTITUTIONS POLLUTED TRANSPORTATION Committee on Health, Education, Labor, and Pensions: INFRASTRUCTURE STORMWATER RUNOFF Committee concluded a hearing to examine strengthening minority serving institutions, focusing on the Committee on Environment and Public Works: Sub- best practices and innovations for student success, committee on Water and Wildlife concluded a hear- after receiving testimony from Marybeth Gasman, ing to examine polluted transportation infrastructure University of Pennsylvania Penn Center for Minority stormwater runoff, after receiving testimony from Serving Institutions, Philadelphia; Michael L. Lomax, Paul Mather, Oregon Department of Transportation UNCF, Washington, DC; Eloy Ortiz Oakley, Long Highway Division Administrator, Salem; James P. Beach City College, Long Beach, California; D. Jason Gibson, Jr., Sanitation District No.1 of Northern DeSousa, Fayetteville State University, Fayetteville, Kentucky, Fort Wright; Kim Coble, Chesapeake Bay North Carolina; and John Bassett, Heritage Univer- Foundation, Annapolis, Maryland; Daniel E. Medina, sity, Toppenish, Washington. Atkins, Calverton, Maryland; Ken Cuccinelli, Cuccinelli and Associates, Fairfax, Virginia; Gregory NOMINATIONS M. Cohen, American Highway Users Alliance, Committee on the Judiciary: Committee concluded a Washington, DC; and Andre Monette, Best Best and hearing to examine the nominations of Julie E. Krieger, San Diego, California. Carnes, of Georgia, and Jill A. Pryor, of Georgia, NOMINATIONS both to be a United States Circuit Judge for the Eleventh Circuit, Leslie Joyce Abrams, to be United Committee on Foreign Relations: Committee concluded States District Judge for the Middle District of a hearing to examine the nominations of Paige Eve Georgia, and Michael P. Boggs, Mark Howard Alexander, of Virginia, to be an Assistant Adminis- Cohen, Leigh Martin May, and Eleanor Louise Ross, trator of the United States Agency for International all to be a United States District Judge for the Development, and Alice G. Wells, of Washington, Northern District of Georgia, after the nominees, to be Ambassador to the Hashemite Kingdom of who were all introduced by Senators Chambliss and Jordan, Thomas P. Kelly III, of California, to be Isakson, testified and answered questions in their Ambassador to the Republic of Djibouti, and Cas- own behalf. sandra Q. Butts, of the District of Columbia, to be Ambassador to the Commonwealth of The Bahamas, ECONOMIC ESPIONAGE AND TRADE all of the Department of State, after the nominees SECRET THEFT testified and answered questions in their own behalf. Committee on the Judiciary: Subcommittee on Crime and Terrorism concluded a hearing to examine eco- DEPARTMENT OF DEFENSE FINANCIAL nomic espionage and trade secret theft, focusing on MANAGEMENT if laws are adequate for today’s threats, after receiv- Committee on Homeland Security and Governmental Af- ing testimony from Randall C. Coleman, Assistant fairs: Committee concluded a hearing to examine im- Director, Counterintelligence Division, Federal Bu- proving financial management at the Department of reau of Investigation, Department of Justice; Peter L. Defense, after receiving testimony from Robert F. Hoffman, The Boeing Company, Chicago, Illinois; Hale, Under Secretary (Comptroller) and Chief Fi- Pamela Passman, Center for Responsible Enterprise nancial Officer, Robert M. Speer, Acting Assistant and Trade, Washington, DC; Drew Greenblatt, Mar- Secretary of the Army for Financial Management and lin Steel Wire Products, Baltimore, Maryland; and Comptroller, Susan J. Rabern, Assistant Secretary of Douglas K. Norman, Eli Lilly and Company, Indian- the Navy for Financial Management and Comp- apolis, Indiana. troller, Jamie M. Morin, Assistant Secretary of the Air Force for Financial Management and Comp- INTELLIGENCE troller, and Jon T. Rymer, Inspector General, all of Select Committee on Intelligence: Committee held closed the Department of Defense; and Asif A. Khan, Di- hearings on intelligence matters, receiving testimony rector, Financial Management and Assurance, Gov- from officials of the intelligence community. ernment Accountability Office. Committee recessed subject to the call.

VerDate Mar 15 2010 04:12 May 14, 2014 Jkt 039060 PO 00000 Frm 00003 Fmt 0627 Sfmt 0627 E:\CR\FM\D13MY4.REC D13MYPT1 tjames on DSK6SPTVN1PROD with DIGEST D502 CONGRESSIONAL RECORD — DAILY DIGEST May 13, 2014 House of Representatives COMMITTEE MEETINGS FOR WEDNESDAY, Chamber Action MAY 14, 2014 Public Bills and Resolutions Introduced: 4 public (Committee meetings are open unless otherwise indicated) bills, H.R. 4656–4659; and 2 resolutions, H. Res. 583–584 were introduced. Page H4064 Senate Additional Cosponsors: Page H4064 Committee on Appropriations: Subcommittee on Depart- ment of Defense, to hold hearings to examine defense re- Reports Filed: Reports were filed today as follows: search and innovation, 10 a.m., SD–192. H.R. 306, for the relief of Corina de Chalup Subcommittee on Financial Services and General Gov- Turcinovic (H. Rept. 113–445); ernment, to hold hearings to examine strengthening over- H.R. 4435, to authorize appropriations for fiscal sight and integrity of the financial markets, focusing on year 2015 for military activities of the Department fiscal year 2015 resource needs of the U.S. Securities and of Defense and for military construction, to prescribe Exchange Commission and the U.S. Commodity Futures military personnel strengths for such fiscal year, and Trading Commission, 2 p.m., SD–138. Committee on Environment and Public Works: to hold hear- for other purposes, with amendments (H. Rept. ings to examine nuclear reactor decommissioning, focus- 113–446); and ing on stakeholder views, 10 a.m., SD–406. H.R. 3610, to stop exploitation through traf- Committee on Finance: to hold hearings to examine the ficking, with an amendment (H. Rept. 113–447, Pt. nomination of Sylvia Mathews Burwell, of West Virginia, 1). Page H4064 to be Secretary of Health and Human Services, 2:15 p.m., SH–216. Speaker: Read a letter from the Speaker wherein he Committee on Foreign Relations: to hold hearings to exam- appointed Representative Rooney to act as Speaker ine the nominations of Mark Sobel, of Virginia, to be pro tempore for today. Page H4063 United States Executive Director, and Sunil Sabharwal, of Chaplain: The prayer was offered by the guest chap- California, to be United States Alternate Executive Direc- lain, Reverend Michael Wilker, Lutheran Church of tor, both of the International Monetary Fund, Matthew T. McGuire, of the District of Columbia, to be United the Reformation, Washington, DC. Page H4063 States Executive Director of the International Bank for Quorum Calls—Votes: There were no yea-and-nay Reconstruction and Development, and Mileydi Guilarte, votes, and there were no Recorded votes. There were of the District of Columbia, to be United States Alternate no quorum calls. Executive Director of the Inter-American Development Bank, 10 a.m., SD–419. Adjournment: The House met at 1 p.m. and ad- Committee on Health, Education, Labor, and Pensions: busi- journed at 1:02 p.m. ness meeting to consider an original bill entitled, ‘‘The Strong Start for America’s Children Act’’, and the nomination of R. Jane Chu, of Missouri, to be Chairperson of Committee Meetings the National Endowment for the Arts, 10 a.m., SD–430. No hearings were held. Committee on Homeland Security and Governmental Affairs: to hold hearings to examine charting a path forward for the Chemical Facilities Anti-Terrorism Standards Pro- Joint Meetings gram, 10 a.m., SD–342. No joint committee meetings were held. Subcommittee on Emergency Management, Intergov- ernmental Relations, and the District of Columbia, to f hold hearings to examine the role of mitigation in reducing Federal expenditures for disaster response, 2:30 p.m., NEW PUBLIC LAWS SD–342. (For last listing of Public Laws, see DAILY DIGEST, p. D423) Committee on Indian Affairs: to hold an oversight hearing to examine wildfires and forest management, focusing S. 994, to expand the Federal Funding Account- on how prevention is preservation, 2:30 p.m., SD–628. ability and Transparency Act of 2006 to increase ac- Committee on the Judiciary: to hold hearings to examine countability and transparency in Federal spending. the Bulletproof Vest Partnership Grant Program, focusing Signed on May 9, 2014. (Public Law 113–101) on supporting law enforcement officers, 10 a.m., SD–226.

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Committee on Rules and Administration: to hold hearings United States Senate Caucus on International Narcotics Con- to examine a collection, analysis and use of elections data, trol: to hold hearings to examine heroin and prescription focusing on a measured approach to improving election drug abuse, 2:30 p.m., SD–192. administration, 9:30 a.m., SR–301. House No hearings are scheduled.

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Next Meeting of the SENATE Next Meeting of the HOUSE OF REPRESENTATIVES 9:30 a.m., Wednesday, May 14 2 p.m., Thursday, May 15

Senate Chamber House Chamber Program for Wednesday: Senate will continue consider- Program for Thursday: The House will meet in pro ation of the motion to proceed to consideration of H.R. forma session at 2 p.m. 3474, Hire More Heroes Act, post-cloture. At 11:15 a.m., Senate will vote on the motions to invoke cloture on the nominations of Steven Paul Logan, of Arizona, to be United States District Judge for the Dis- trict of Arizona, John Joseph Tuchi, of Arizona, to be United States District Judge for the District of Arizona, and Diane J. Humetewa, of Arizona, to be United States District Judge for the District of Arizona, and on confirmation of the nominations of Roy K. J. Williams, of Ohio, to be Assistant Secretary of Commerce for Eco- nomic Development, and Carlos Roberto Moreno, of Cali- fornia, to be Ambassador to Belize. At 5:15 p.m., Senate will vote on confirmation of the nominations of Steven Paul Logan, of Arizona, to be United States District Judge for the District of Arizona, John Joseph Tuchi, of Arizona, to be United States Dis- trict Judge for the District of Arizona, and Diane J. Humetewa, of Arizona, to be United States District Judge for the District of Arizona, and adoption of the motion to proceed to consideration of H.R. 3474, Hire More Heroes Act.

Extensions of Remarks, as inserted in this issue

HOUSE Engel, Eliot L., N.Y., E746 McDermott, Jim, Wash., E746 Holt, Rush, N.J., E746 Reed, Tom, N.Y., E748 Clarke, Yvette D., N.Y., E745, E747 Keating, William R., Mass., E745, E746, E747, E748 Speier, Jackie, Calif.,E748, E748 DeGette, Diana, Colo., E746 McCollum, Betty, Minn., E747 Tiberi, Patrick J., Ohio, E745

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