Summary:
Trade Preferences Extension Act of 2015

TITLE I--EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT

AGOA Extension and Enhancement Act of 2015

(Sec. 103) This bill amends the Trade Act of 1974 and the African Growth and Opportunity Act (AGOA) to extend through FY2025 the duty-free treatment of the products of beneficiary sub-Saharan African countries under those Acts.

The extended period also applies to:

 the preferential treatment of apparel articles wholly assembled, or components knit-to-shape and wholly assembled, in one or more beneficiary sub-Saharan African countries from yarns originating in the United States or one or more beneficiary sub-Saharan African countries or former beneficiary sub-Saharan African countries, or both; and the third-country fabric program granting duty-free treatment of apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more lesser developed beneficiary sub-Saharan African countries, regardless of the country of origin of the fabric or the yarn used to make such articles. (Sec. 104) This bill amends the Generalized System of Preferences (GSP) to revise rules of origin for duty-free treatment of articles of beneficiary sub-Saharan African countries.

(Sec. 105) The President must not terminate the designation of a country as a beneficiary sub-Saharan African country unless, at least 60 days before termination, the President notifies Congress and the country of that intention.

The President, instead of terminating the designation, may withdraw, suspend, or limit the duty-free treatment for any article that is the growth, product, or manufacture of a beneficiary sub-Saharan African country if that would be more effective in promoting the country's compliance with certain requirements, including a market-based economy and the rule of law, the protection of human rights and internationally-recognized worker rights, elimination of trade barriers to the United States, and non-engagement in activities that undermine U.S. national security or foreign policy interests or support acts of international terrorism.

The President may not withdraw, suspend, or limit the duty-free treatment before notifying Congress and the country in question of that intention at least 60 days in advance.

The President shall:

 publish annually in the Federal Register a notice of review and request for public comments on whether beneficiary sub-Saharan African countries are meeting the eligibility requirements for preferential treatment under AGOA and the Trade Act of 1974, and establish a process for interested persons to file a petition with the United States Trade Representative (USTR) regarding the compliance of sub-Saharan African countries with such requirements. The President may also, at any time, initiate an out-of-cycle review of whether a beneficiary sub-Saharan African country is making continual progress in meeting preferential treatment eligibility requirements.

(Sec. 106) To be eligible for preferential treatment a sub-Saharan African country must make progress toward establishing a market-based economy that protects the private property rights of women as well as those of men.

(Sec. 107) It is the sense of Congress that beneficiary sub-Saharan African countries should develop strategies biennially for more effective utilization of AGOA trade benefits.

It is further the sense of Congress that the biennial AGOA utilization strategies should:

 review potential exports under AGOA and identify opportunities and obstacles to increased trade and investment and enhanced poverty reduction, set out a strategy to promote small business, eliminate obstacles to regional trade and promote greater utilization of AGOA trade benefits and establish a plan to fully implement the Agreement on Trade Facilitation of the World Trade Organization, and be published on the appropriate websites of each sub-Saharan African country and the USTR. (Sec. 108) It is U.S. policy to continue to seek to deepen and expand trade and investment ties between sub-Saharan Africa and the United States through specified actions.

(Sec. 109) This bill amends the AGOA Acceleration Act of 2004 to direct the President, now through the Department of Agriculture, to identify any eligible sub-Saharan African country (currently only 10) having the greatest potential to increase marketable exports of agricultural products to the United States and the greatest need for agricultural technical assistance, particularly with respect to developing food safety standards. The President must also assign 30 (currently 20) full-time personnel to provide this assistance to these countries to ensure that their exports of agricultural products, particularly from businesses and sectors that engage women farmers and entrepreneurs, meet U.S. requirements.

The President shall take any measures necessary to ensure adequate coordination of federal agencies relating to agricultural technical assistance for sub-Saharan Africa.

(Sec. 110) The President shall report biennially to Congress, starting not later than one year after enactment of this Act, on trade and investment between the United States and sub-Saharan African countries and implementation of this Act.

The USTR shall report every five years to Congress, starting not later than one year after enactment of this Act, on sub-Saharan African countries that have expressed an interest in entering into a free trade agreement with the United States.

TITLE II--EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES

(Sec. 201) The duty-free treatment under the GSP is extended under the Trade Act of 1974 through December 31, 2017.

This bill requires the liquidation or reliquidation (refund of duties) on duty-free articles that entered into the United States after July 31, 2013, and before the 30th day after enactment of this Act.

(Sec. 202) The President may designate certain cotton articles as eligible for duty-free treatment only for least-developed beneficiary developing countries.

(Sec. 203) The competitive need limitation and waiver requirements under the GSP shall apply to certain import-sensitive articles exported (directly or indirectly) from beneficiary developing countries to the United States during calendar 2014.

(Sec. 204) The President may now designate certain luggage and travel articles as eligible articles from all beneficiary developing countries.

TITLE III--EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI

 (Sec. 301) This bill amends the Caribbean Basin Economic Recovery Act to extend through December 19, 2025, the duty-free entry of apparel articles, including woven articles and certain knit articles, assembled in Haiti and imported from Haiti or the Dominican Republic to the United States.

The special duty-free rules for Haiti shall now extend through September 30, 2025.

TITLE IV--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE

Trade Adjustment Assistance Reauthorization Act of 2015

(Sec. 402) This bill amends the Trade Adjustment Assistance Extension Act of 2011 to repeal the declaration that trade adjustment assistance (TAA) program requirements in effect as of February 13, 2011, under the Trade Act of 1974 shall apply to petitions for certification to apply for TAA for workers, firms, and farmers that are filed before January 1, 2014.

(Sec. 403) This bill amends the Trade Act of 1974 to extend through June 30, 2021:

 the TAA program, and the reemployment trade adjustment assistance (RTAA) program. Funds are made available for FY2015-FY2021 for training of adversely affected workers as well as (through June 30, 2021) reemployment and case management services.

This bill reauthorizes appropriations:

 through June 30, 2021, for the TAA program for workers; and for FY2015-FY2021 for the TAA program for firms and farmers. (Sec. 404) Primary indicators of performance replace core indicators of performance, and now include among other factors the percentage and number of workers receiving TAA benefits who are in:

 unsubsidized employment, and an education or training program that leads to a recognized postsecondary schooling credential or employment and who are achieving measurable gains in skills toward that credential or employment. Mandatory reporting of data on training must now include:

 the average cost per workers of receiving training, and the percentage of workers who receive training as well as obtained unsubsidized employment related to it. (Sec. 405) The Department of Labor must use specified criteria to determine the eligibility of workers to apply for TAA if no determination has been made, upon enactment of this Act, as to whether to certify a group of workers or firms as eligible pursuant to a petition filed between January 1, 2014, and enactment of this Act. The Department must reconsider any determination made before enactment of this Act not to certify such workers or firms, and to certify them as eligible if they meet the specified requirements.

(Sec. 406) This bill increases from 52 to 65 additional weeks of TAA payments in a 78-week period the length of additional time permissible to complete training.

(Sec. 407) This bill amends the Internal Revenue Code to extend the tax credit for health insurance costs of a taxpayer and qualifying family members through 2019. The tax credit for health insurance costs is a refundable tax credit equal to 72.5% of the cost of qualified health coverage paid by an eligible individual (defined as one who is receiving a trade adjustment allowance, is eligible for the alternative trade adjustment assistance program, or is over age 55 and receives pension benefits from the Pension Benefit Guaranty Corporation [PBGC]).

A taxpayer shall make an election to have the tax credit apply for any eligible coverage month during a taxable year. An eligible coverage month is one in which an eligible individual is covered by qualified health insurance, does not have other specified coverage, and is not imprisoned.

The Departments of the Treasury, of Health and Human Services (HHS), and of Labor and the PBGC shall conduct a public outreach, including on the Internet, to inform individuals eligible for the tax credit for health insurance costs on the extension of such credit and the availability of the election to claim such credit retroactively for coverage months beginning after December 31, 2013.

 TITLE V--IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING DUTY LAWS

American Trade Enforcement Effectiveness Act

(Sec. 502) This bill amends the Tariff Act of 1930 with respect to the administration and enforcement of antidumping (AD) and countervailing duty (CVD) orders.

Neither the administering authority (the Secretary of Commerce, or another U.S. officer given the responsibility by law) nor the U.S. International Trade Commission (USITC), as the case may be, is required to determine, or make any adjustments to, a countervailable subsidy rate or weighted average dumping margin based on any assumptions about information the interested party would have provided if it had complied with a request for information.

The administering authority and the USITC, when relying during an AD or CVD proceeding on secondary information rather than on information obtained in the course of an investigation or review, shall not be required to corroborate any dumping margin or CVD in a separate segment of the same proceeding.

The administering authority may use a countervailable subsidy rate or dumping margin meeting specified criteria, including the highest rate or margin, when making an inference adverse to a party's interests.

(Sec. 503) The USITC may not determine that there is no material injury or threat of material injury to a domestic industry from imports merely because that industry is profitable or its performance has recently improved.

This bill includes gross profits, operating profits, net profits, and ability to service debt among the relevant economic factors the USITC must evaluate in examining the impact of imports of merchandise on a domestic industry in material injury determinations.

The USITC, in determining market share and the factors affecting financial performance when domestic producers internally transfer significant production of the domestic like product for the production of a downstream article and sell significant production of the domestic like product in the merchant market, may no longer need to find that the production of the domestic like product sold in the merchant market is not generally used in the production of that downstream article.

(Sec. 504) The administering authority shall consider to be outside the ordinary course of trade any particular market situation that prevents a proper comparison with the export price or constructed export price.

The administering authority may use another calculation methodology than the ordinary one in determining the constructed value of subject merchandise being imported at less than fair value if a particular market situation exists where the cost of materials and fabrication or other processing of any kind does not accurately reflect the cost production in the ordinary course of trade.

(Sec. 505) This bill revises requirements regarding administering authority determinations as to whether there are reasonable grounds to believe or suspect that a foreign like product is being sold at less than cost of production in AD investigations or reviews. Information supplied by an interested party, based upon observed prices or constructed prices or costs, may no longer constitute a reasonable ground to believe or suspect such a sales condition. The administering authority in making its determinations, however, shall request information necessary to calculate the constructed value and cost of production of subject merchandise in such investigations or reviews.

The administering authority, in valuing the factors of production to determine the normal value of merchandise exported from a nonmarket economy country, may disregard price or cost values without further investigation if it determines that broadly available export subsidies existed or instances of subsidization occurred with respect to those price or cost values or if they were subject to an AD order.

(Sec. 506) Certain factors are specified for the administering authority to consider when deciding whether it would be unduly burdensome in CVD or AD investigations and reviews to examine voluntary responses from exporters or producers which are not the subjects of the investigation or review.

TITLE VI--TARIFF CLASSIFICATION OF CERTAIN ARTICLES

(Sec. 601) This bill amends the Harmonized Tariff Schedule of the United States to provide for the duty-free treatment of certain recreational performance outerwear as well as of certain protective active footwear.

TITLE VII--MISCELLANEOUS PROVISIONS

(Sec. 701) The President shall report to Congress on the contribution of U.S. trade preference programs to reducing poverty and eliminating hunger.

TITLE VIII--OFFSETS

(Sec. 801) This bill amends the Consolidated Omnibus Budget Reconciliation Act of 1958 (COBRA) to extend customs user fees for the:

 processing of merchandise formally entered or released into the United States through July 7, 2025, and additionally for the period from July 29, 2025, through September 30, 2025; and charging of other specified customs user fees through FY2025. The United States-Korea Free Trade Agreement Implementation Act is also amended to extend through June 30, 2025, and for the additional period between July 15, 2025, and September 30, 2025, the increase from 0.21% ad valorem to 0.3464% ad valorem in the customs user fees for the processing of merchandise formally entered or released into the United States which is scheduled to begin on December 1, 2015.

(Sec. 803) The required installment of corporate estimated tax payments for a corporation with assets of at least $1 billion which is otherwise due in the third quarter of 2020 shall be increased by 8%.

(Sec. 804) The Internal Revenue Code is amended to disallow the American Opportunity, the Hope Scholarship, and Lifetime Learning tax credits and the tax deduction for tuition and related expenses unless the taxpayer receives a payee statement containing the tax identification number (TIN) of the individual claiming such credits or deductions.

(Sec. 805) An educational institution shall be exempt from tax penalties for failure to provide the TIN of an individual who is claiming a tax credit for tuition and related expenses if the institution makes a sworn certification that it has complied with standards promulgated by the Internal Revenue Service for obtaining the TIN. (Sec. 806) Tax penalties are increased for failure to file correct information returns and correct payee statements and for intentional disregard of filing requirements for them. (Sec. 807) The requirement making a portion of the child care expense tax credit refundable shall not apply to a taxpayer that elects to exclude foreign earned income from gross income.

(Sec. 808) Title XVIII (Medicare) of the Social Security Act is amended to require Medicare payment of renal dialysis services furnished on or after January 1, 2017, by a renal dialysis facility or provider of services paid to an individual with an acute kidney injury. This payment must be adjusted by any applicable geographical adjustment factor, and HHS may also adjust it by any other adjustment factor.

trade preferences extension act title extension african growth opportunity act sec bill amends trade act african_growth opportunity act extend fy2025 duty free treatment products beneficiary sub saharan african countries acts extended period applies preferential treatment apparel articles wholly assembled components knit shape wholly assembled beneficiary sub saharan african countries yarns originating united_states beneficiary sub saharan african countries beneficiary sub saharan african countries country fabric program granting duty free treatment apparel articles wholly assembled knit shape wholly assembled lesser developed beneficiary sub saharan african countries regardless country origin fabric yarn articles sec bill amends generalized_system_of_preferences gsp revise rules origin duty free treatment articles beneficiary sub saharan african countries sec president terminate designation country beneficiary sub saharan african country days termination president notifies congress country intention president instead terminating designation withdraw suspend limit duty free treatment article growth product manufacture beneficiary sub saharan african country effective promoting country compliance certain requirements including market based economy rule law protection human rights internationally recognized worker rights elimination trade barriers united_states non engagement activities undermine national security foreign policy interests support acts international terrorism president withdraw suspend limit duty free treatment notifying congress country question intention days advance president shall publish annually federal_register notice review request public comments beneficiary sub saharan african countries meeting eligibility requirements preferential treatment trade act establish process interested persons file petition united_states_trade_representative ustr compliance sub saharan african countries requirements president time initiate cycle review beneficiary sub saharan african country making continual progress meeting preferential treatment eligibility requirements sec eligible preferential treatment sub saharan african country progress establishing market based economy protects private property rights women men sec sense congress beneficiary sub saharan african countries develop strategies biennially effective utilization trade benefits sense congress biennial utilization strategies review potential exports identify opportunities obstacles increased trade investment enhanced poverty reduction set strategy promote small business eliminate obstacles regional trade promote greater utilization trade benefits establish plan fully implement agreement trade facilitation world_trade_organization published appropriate websites sub saharan african country ustr sec policy continue seek expand trade investment ties sub saharan africa united_states specified actions sec bill amends acceleration act direct president department_of_agriculture identify eligible sub saharan african country currently having greatest potential increase marketable exports agricultural products united_states greatest need agricultural technical assistance particularly respect developing food safety standards president assign currently time personnel provide assistance countries ensure exports agricultural products particularly businesses sectors engage women farmers entrepreneurs meet requirements president shall measures necessary ensure adequate coordination federal agencies relating agricultural technical assistance sub saharan africa sec president shall report biennially congress starting later year enactment act trade investment united_states sub saharan african countries implementation act ustr shall report years congress starting later year enactment act sub saharan african countries expressed interest entering free trade agreement united_states title extension generalized system preferences sec duty free treatment gsp extended trade act december bill requires liquidation reliquidation refund duties duty free articles entered united_states july 30th day enactment act sec president designate certain cotton articles eligible duty free treatment developed beneficiary developing countries sec competitive need limitation waiver requirements gsp shall apply certain import sensitive articles exported directly indirectly beneficiary developing countries united_states calendar sec president designate certain luggage travel articles eligible articles beneficiary developing countries title iii extension preferential duty treatment program haiti sec bill amends caribbean_basin_economic_recovery_act extend december duty free entry apparel articles including woven articles certain knit articles assembled haiti imported haiti dominican_republic united_states special duty free rules haiti shall extend september title extension trade adjustment assistance trade adjustment assistance reauthorization act sec bill amends repeal declaration trade adjustment assistance taa program requirements effect february trade act shall apply petitions certification apply taa workers firms farmers filed january sec bill amends trade act extend june taa program reemployment trade adjustment assistance program funds available fy2015 fy2021 training adversely affected workers june reemployment case management services bill reauthorizes appropriations june taa program workers fy2015 fy2021 taa program firms farmers sec primary indicators performance replace core indicators performance include factors percentage number workers receiving taa benefits unsubsidized employment education training program leads recognized postsecondary schooling credential employment achieving measurable gains skills credential employment mandatory reporting data training include average cost workers receiving training percentage workers receive training obtained unsubsidized employment related sec department_of_labor use specified criteria determine eligibility workers apply taa determination enactment act certify group workers firms eligible pursuant petition filed january enactment act department reconsider determination enactment act certify workers firms certify eligible meet specified requirements sec bill increases additional weeks taa payments week period length additional time permissible complete training sec bill amends internal_revenue_code extend tax credit health insurance costs taxpayer qualifying family members tax credit health insurance costs refundable tax credit equal cost qualified health coverage paid eligible individual defined receiving trade adjustment allowance eligible alternative trade adjustment assistance program age receives pension benefits pension_benefit_guaranty_corporation pbgc taxpayer shall election tax credit apply eligible coverage month taxable year eligible coverage month eligible individual covered qualified health insurance specified coverage imprisoned departments treasury health_and_human_services hhs labor pbgc shall conduct public outreach including internet inform individuals eligible tax credit health insurance costs extension credit availability election claim credit retroactively coverage months beginning december title improvements antidumping countervailing duty laws act sec bill amends tariff act respect administration enforcement antidumping countervailing duty orders administering authority secretary commerce officer given responsibility law usitc case required determine adjustments countervailable subsidy rate weighted average dumping margin based assumptions information interested party provided complied request information administering authority usitc relying proceeding secondary information information obtained course investigation review shall required dumping margin separate segment proceeding administering authority use countervailable subsidy rate dumping margin meeting specified criteria including highest rate margin making inference adverse party interests sec usitc determine material injury threat material injury domestic industry imports merely industry performance recently improved bill includes gross profits operating profits net profits ability service debt relevant economic factors usitc evaluate examining impact imports merchandise domestic industry material injury determinations usitc determining market share factors affecting financial performance domestic producers internally transfer significant production domestic like product production downstream article sell significant production domestic like product merchant market longer need find production domestic like product sold merchant market generally production downstream article sec administering authority shall consider outside ordinary course trade particular market situation prevents proper comparison export price constructed export price administering authority use calculation methodology ordinary determining constructed value subject merchandise imported fair value particular market situation exists cost materials fabrication processing kind accurately reflect cost production ordinary course trade sec bill revises requirements administering authority determinations reasonable grounds believe suspect foreign like product sold cost production investigations reviews information supplied interested party based observed prices constructed prices costs longer constitute reasonable ground believe suspect sales condition administering authority making determinations shall request information necessary calculate constructed value cost production subject merchandise investigations reviews administering authority valuing factors production determine normal value merchandise exported nonmarket economy country disregard price cost values investigation determines broadly available export subsidies existed instances subsidization occurred respect price cost values subject order sec certain factors specified administering authority consider deciding unduly burdensome investigations reviews examine voluntary responses exporters producers subjects investigation review title tariff classification certain articles sec bill amends harmonized_tariff schedule united_states provide duty free treatment certain recreational performance outerwear certain protective active footwear title vii miscellaneous provisions sec president shall report congress contribution trade preference programs reducing poverty eliminating hunger title viii offsets sec bill amends consolidated_omnibus_budget_reconciliation_act cobra extend customs user fees processing merchandise formally entered released united_states july additionally period july september charging specified customs user fees fy2025 amended extend june additional period july september increase valorem valorem customs user fees processing merchandise formally entered released united_states scheduled begin december sec required installment corporate estimated tax payments corporation assets billion quarter shall increased sec internal revenue code amended disallow american_opportunity hope scholarship lifetime_learning tax credits tax deduction tuition related expenses taxpayer receives payee statement containing tax identification number tin individual claiming credits deductions sec educational institution shall exempt tax penalties failure provide tin individual claiming tax credit tuition related expenses institution makes sworn certification complied standards promulgated internal_revenue_service obtaining tin sec tax penalties increased failure file correct information returns correct payee statements intentional disregard filing requirements sec requirement making portion child care expense tax credit refundable shall apply taxpayer elects exclude foreign earned income gross income sec title xviii medicare social security act amended require medicare payment renal dialysis services furnished january renal dialysis facility provider services paid individual acute kidney injury payment adjusted applicable geographical adjustment factor hhs adjust adjustment factor


Summary:
(This measure has not been amended since the Senate agreed to the House amendment to the Senate amendment on October 30, 2015. The summary of that version is repeated here.)

Bipartisan Budget Act of 2015

TITLE I--BUDGET ENFORCEMENT

(Sec. 101) This bill amends the Balanced Budget and Emergency Deficit Control Act of 1985 to increase the discretionary spending limits for FY2016 and FY2017.

The bill revises procedures for implementing the sequester of direct spending, which is required under current law and involves cuts that interact with discretionary spending levels. The bill requires the sequester to take place in FY2016 and FY2017 as if the amendments that this bill makes to the discretionary spending limits have not been made. It also adds an additional year to the sequester in FY2025 and adjusts the cuts required for Medicare.

(Direct spending, also known as mandatory spending, is spending provided by laws other than appropriations bills. Sequestration is a process of automatic, usually across-the-board spending reductions under which budgetary resources are permanently cancelled to enforce specific budget policy goals.)

The bill requires the discretionary spending limits in FY2016 and FY2017 to be increased by specified amounts for overseas contingency operations.

(Sec. 102) The chairman of the Senate Budget Committee must file for publication in the Congressional Record committee allocations, aggregate spending and revenue levels, and levels of revenues and outlays for Social Security consistent with this bill. The chairman may also include reserve funds contained in the FY2016 budget resolution that are extended by one year.

The bill provides that the allocations, aggregates, and levels submitted by the chairman are enforceable in the Senate as if they were included in a budget resolution conference agreement. The provisions in this section expire if Congress agrees to a budget resolution for FY2017.

TITLE II--AGRICULTURE

(Sec. 201) The bill amends the Federal Crop Insurance Act to require the Department of Agriculture (USDA) to renegotiate the Standard Reinsurance Agreement no later than December 31, 2016, and at least once every five years thereafter.

(The Standard Reinsurance Agreement is an agreement between USDA and the private companies that administer the federal crop insurance program. It specifies details such as administrative and operating expense reimbursements and risk sharing between USDA and the companies in the operation of the program.)

The bill establishes an 8.9% cap on the overall rate of return for insurance providers under the agreement, which is a decrease from the current negotiated rate of approximately 14.5%.

TITLE III--COMMERCE

(Sec. 301) The bill amends the Communications Act of 1934 to authorize the use of automated telephone equipment to call cellular telephones for the purpose of collecting debts owed to the U.S. government. The Federal Communications Commission must issue regulations implementing this section within nine months of enactment of this bill. The regulations may restrict the number and duration of the calls.

TITLE IV--STRATEGIC PETROLEUM RESERVE

 (Sec. 401) The Energy Policy and Conservation Act is amended to revise the requirement that the Department of Energy (DOE) transmit a detailed explanation to Congress regarding a test drawdown and sale or exchange of petroleum products from the Strategic Petroleum Reserve (SPR).

DOE shall notify Congress of the test at least 14 days before the date on which it is conducted, unless an emergency requires the test, in which case DOE must notify Congress as soon as possible.

The detailed description of the test DOE is currently required to submit to Congress must be submitted within 180 days after completion of the test.

The term "severe energy supply interruption" shall now include a national energy supply shortage resulting, or is likely to result, from an act of terrorism.

(Sec. 402) DOE shall within 180 days after enactment of this Act:

 complete a long-range strategic review of the SPR and submit to Congress a proposed action plan and implementation schedule specifying both near- and long-term roles of the SPR relative to U.S. energy and economic security; describe whether existing legal authorities governing SPR policies, configuration, and capabilities are adequate to ensure that the SPR can meet current and future U.S. energy and economic security objectives; identify SPR configuration and performance capabilities; recommend an action plan to achieve the optimal capacity, location, and composition of SPR petroleum products in addition to storage and distributional capabilities; and estimate the resources required to attain and maintain SPR long-term sustainability and operational effectiveness. (Sec. 403) For each of FY2018-FY2025 DOE shall draw down and sell from the SPR specified barrels of crude oil ranging from 5 million (FY2018) to 10 million barrels (FY2025).

 DOE shall not, however, draw down and sell crude oil in amounts that would limit presidential authority to sell the full amount of petroleum products authorized when necessary to prevent or reduce the adverse impact of severe domestic energy supply interruptions.

(Sec. 404) There is established in the Treasury the Energy Security and Infrastructure Modernization Fund for the deposit of SPR crude oil sales proceeds to provide for the construction, maintenance, repair, and replacement of SPR facilities.

To protect the U.S. economy from the impacts of emergency product supply disruptions, DOE shall establish an SPR modernization program, for which appropriations are authorized for FY2017-2020.

DOE authority to draw down and sell crude oil from the SPR under this section shall expire at the end of FY2020.

TITLE V--PENSIONS

(Sec. 501) This section amends the Employee Retirement Income Security Act of 1974 (ERISA) to increase the annual fixed rate premium payable to the Pension Benefits Guaranty Corporation by a single-employer plan for basic benefits to $69 in plan years beginning in 2017, $74 in plan years beginning in 2018, and $80 in plan years beginning after 2018. The variable rate premium for such plans increases by an additional $3 for plan years beginning in 2017 and by an additional $4 for plan years beginning in 2018 and 2019.

(Sec. 502) This section changes the due date for premium payments for plan years beginning in 2025 to the 15th day of the 9th calendar month beginning on or after the 1st day of the premium payment year.

(Sec. 503) This section changes criteria for mortality tables used by defined benefit pension plans for plan years beginning after 2015. The determination of whether a plan has credible mortality information shall be made in accordance with established actuarial credibility theory, which is materially different from current mortality rules under ERISA and Revenue Procedure 2007-37. A plan may use mortality tables that are adjusted from tables provided by the Department of the Treasury if such adjustments are based on a plan's experience.

(Sec. 504) This section amends the Internal Revenue Code and ERISA to adjust interest rates used to calculate minimum funding contributions to pension plans The tables provide for adjustments to interest rates so that they fall within a range based on average interest rates over a 25-year period. For plan years beginning after 2015, the range variance is 10% through 2020, 15% in 2021, 20% in 2022, 25% in 2023, and 30% in 2024 and subsequent plan years.

TITLE VI--HEALTH CARE

(Sec. 601) The bill amends title XVIII (Medicare) of the Social Security Act (SSAct) to: (1) mitigate 2016 increases to Medicare Part B premiums and deductibles for enrollees, and (2) authorize federal funding to offset the corresponding reduction in aggregate monthly premiums.

Under current law, the Centers for Medicare & Medicaid Services must annually determine the monthly actuarial rate upon which Part B premiums and deductibles are based. For 2016, the bill revises this methodology, effectively reducing increases to premiums and deductibles for certain enrollees in 2016. (Current law already protects Part B enrollees whose benefits are deducted from their Social Security benefits from premium increases that would result in a smaller net benefit from Social Security.)

This methodology shall also apply in 2017 if, as in 2016, there is no increase in monthly Social Security benefits.

(Sec. 602) The bill amends title XIX (Medicaid) of the SSAct to require manufacturers of generic drugs to join manufacturers of single-source or innovator drugs in paying rebates to state Medicaid programs for price increases over inflation.

(Sec. 603) The bill excludes certain hospital outpatient department services from the prospective payment system in which predetermined amounts form the basis for payment under Medicare. With specified exceptions, services are excluded from this system if they are furnished by a provider's off-campus outpatient department.

(Sec. 604) The bill amends the Fair Labor Standards Act of 1938 to repeal the requirement, established under the Patient Protection and Affordable Care Act, for large employers offering health benefit plans to automatically enroll full-time employees in such a plan. A large employer is one that has more than 200 full-time employees.

TITLE VII--JUDICIARY

Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015

(Sec. 701) This title amends the Federal Civil Penalties Inflation Adjustment Act of 1990 to require federal agencies that impose civil monetary penalties subject to inflation adjustments under the Adjustment Act to adjust the penalties for inflation annually instead of at least every four years.

The categories of penalties required to be adjusted for inflation under the Adjustment Act are expanded to include civil penalties under the Occupational Safety and Health Act of 1970 and the Social Security Act.

For all civil penalties adjusted for inflation under the Adjustment Act, federal agencies must make an initial adjustment after enactment of this bill by the percentage by which the Consumer Price Index (CPI) for October 2015 exceeds the CPI for the month of October of the calendar year during which the amount of such civil monetary penalty was established or adjusted under a provision of law other than this bill. The increase in penalties from the initial adjustment is prohibited from exceeding 150% of the amount of that penalty on the date of enactment of this bill.

An agency may adjust penalties by less than the required amount under an exception that applies to the first adjustment if: (1) the agency determines in a rulemaking with an opportunity for public comment that the adjustment would have a negative economic impact or social costs that outweigh the benefits, and (2) the Office of Management and Budget (OMB) concurs.

The annual inflation adjustment in subsequent years must be a cost-of-living adjustment based on any increases in the October CPI each year.

Inflation adjustment increases must be rounded to the nearest multiple of $1.

This section also requires: (1) the OMB to issue guidance to agencies regarding the implementation of adjustments, (2) agencies to include information about adjustments to civil monetary penalties in agency financial reports, and (3) the Government Accountability Office to submit an annual report assessing agency compliance.

(Sec. 702) This section rescinds and permanently cancels $1.5 billion of the funds deposited or available in the Crime Victims Fund under the Victims of Crime Act of 1984.

(Sec. 703) This section rescinds and permanently cancels $746 million of the amounts deposited in the Department of Justice Assets Forfeiture Fund.

TITLE VIII--SOCIAL SECURITY

Social Security Benefit Protection and Opportunity Enhancement Act of 2015

Subtitle A--Ensuring Correct Payments and Reducing Fraud

(Sec. 811) The Social Security Administration (SSA) must expand Cooperative Disability Investigations (CDI) Units that investigate suspected fraud before benefits are awarded to cover all 50 States, the District of Columbia, Puerto Rico, Guam, the Northern Mariana Islands, the Virgin Islands, and American Samoa.

(Sec. 812) Title II (Old Age, Survivors and Disability Insurance) of the Social Security Act is amended to prohibit evidence submitted by unlicensed or sanctioned physicians and health care providers from being considered in making disability determinations.

(Sec. 813) A new felony for conspiracy to commit Social Security fraud is created. Penalties for individuals in a position of trust who defraud the SSA are increased. Individuals are disqualified from receiving benefits during a trial work period if they are assessed a civil monetary penalty for concealing work activity.

(Sec. 814) Prohibitions and penalties regarding the misuse of symbols, emblems, and names associated with Social Security and Medicare are applied to electronic and internet communications, and each internet viewing is treated as a separate offense.

(Sec. 815) The Balanced Budget and Emergency Deficit Control Act of 1985 is amended to revise the permissible uses and amounts of adjustments to discretionary spending limits for program integrity spending. The permissible uses are expanded to include CDI units, Special Assistant U.S. Attorneys who prosecute Social Security fraud, and work-related continuing disability reviews.

Subtitle B--Promoting Opportunity for Disability Beneficiaries

(Sec. 821) The authority for Disability Insurance (DI) demonstration projects is extended through 2021 and all projects must be terminated by the end of 2022.

(Sec. 822) The authority for DI demonstration projects is modified to: (1) revise congressional reporting and review requirements, and (2) require participation in the projects to be voluntary and include informed consent.

(Sec. 823) The SSA must carry out a pilot program to test the effect on beneficiary earnings of changes in how earnings are treated for the purpose of ongoing DI benefit eligibility. Under the demonstration, the existing "cash cliff" under which beneficiaries lose their entire benefit after exceeding the earnings threshold would be replaced by a benefit offset under which the DI benefit is reduced by $1 for every $2 of earnings in excess of a threshold.

(Sec. 824) The SSA may obtain, with beneficiary consent, data on beneficiary earnings from payroll providers through a data exchange. Individuals for whom the SSA obtains earnings data from these sources are exempt from the requirement to report their own earnings.

(Sec. 825) The SSA may simplify the process of evaluating a beneficiary's earnings derived from services by presuming that wages and salaries were earned in: (1) the month in which the services were performed for making a determination of initial entitlement on the basis of disability, and (2) the month in which the earnings were paid for any other purpose. These presumptions apply unless information is available that shows when the income was earned.

(Sec. 826) The SSA must permit DI beneficiaries to report their earnings electronically, including by telephone and Internet, based on the system that is currently available to Supplemental Security Income recipients.

Subtitle C--Protecting Social Security Benefits

(Sec. 831) Provisions in the Social Security Act related to deemed filing, dual entitlement, and benefit suspension are amended to prevent individuals from obtaining larger benefits than Congress intended.

(Sec. 832) In making an initial determination of disability, the SSA must make every reasonable effort to ensure that a qualified physician, psychiatrist, or psychologist has completed the medical portion of the case review.

(Sec. 833) Specified payroll tax revenues are reallocated to the Disability Insurance Trust Fund to pay benefits until 2022.

(Sec. 834) The SSA may verify certain financial information when an individual requests a waiver of an overpayment because they are without fault and unable to repay the funds.

Subtitle D--Relieving Administrative Burdens and Miscellaneous Provisions

(Sec. 841) Under current law, the Office of Personnel Management (OPM) must reduce disability payments made to a Federal Employment Retirement (FERS) annuitant who also receives Social Security disability benefits. The bill increases interagency coordination by permitting SSA to repay the OPM the amount of overpaid FERS benefits if the individual is eligible for DI and entitled to an award of past-due benefits. The overpaid amounts are deducted from the past-due Social Security payment.

(Sec. 842) The requirement that the SSA make determinations every five years relating to wage credits for military service prior to 1957 is eliminated after the 2010 determination.

(Sec. 843) Electronic certification to the Railroad Retirement Board is permitted for benefits payable to a divorced spouse of a railroad worker.

(Sec. 844) Technical and conforming changes are made to eliminate obsolete provisions from the Social Security Act.

(Sec. 845) The SSA must report to Congress on: (1) fraud prevention activities and improper payments, (2) work-related continuing disability reviews, and (3) overpayment waivers.

(Sec. 846) The SSA may request that OPM hold additional examinations for the purpose of hiring Administrative Law Judges as needed.

TITLE IX--TEMPORARY EXTENSION OF PUBLIC DEBT LIMIT

(Sec. 901) The public debt limit is suspended through March 15, 2017. On March 16, 2017, the limit is increased to accommodate obligations issued during the suspension period.

(Sec. 902) Adjustments to the debt limit for obligations during the suspension period are limited to obligations necessary to fund a commitment incurred by the federal government that required payment before March 16, 2017. The Department of the Treasury may not issue obligations during the suspension period to increase cash balances above normal operating balances.

TITLE X--SPECTRUM PIPELINE

Spectrum Pipeline Act of 2015

(Sec. 1004) This title requires the Department of Commerce to submit to the President and to the Federal Communications Commission (FCC) a report identifying 30 megahertz of electromagnetic spectrum to reallocate from federal use to: (1) nonfederal use, (2) shared federal and nonfederal use, or (3) a combination of such uses.

The President must then withdraw or modify the assignment to a federal government station of the identified spectrum.

By July 1, 2024, the FCC must begin competitive bidding auctions to grant new initial licenses for that spectrum.

(Sec. 1005) The National Telecommunications and Information Administration Organization Act is amended to make amounts available from the Spectrum Relocation Fund for the Office of Management and Budget (OMB) to pay federal entities for research and development activities to improve the efficiency and effectiveness of their spectrum use in order to make additional frequencies available for auction.

As a condition to the OMB paying a federal entity for such activities, the federal entity must have a plan: (1) approved by a technical panel within the National Telecommunications and Information Administration (NTIA), and (2) submitted by the OMB to the appropriate congressional committees for a period of 60 days.

(Sec. 1006) The FCC must coordinate with the NTIA to submit successive proposals to Congress by 2022 and by 2024 that identify additional spectrum to be assigned new licenses for nonfederal use. Each proposal must identify at least another 50 megahertz.

(Sec. 1007) For purposes of auctioning the 30 megahertz that Commerce identifies under this Act, the FCC's authority to grant licenses or permits is extended until September 30, 2025. The FCC's authority continues to expire on September 30, 2022, for other competitive bidding auctions.

(Sec. 1008) The FCC must submit to Congress, within three years after enactment of this Act, reports that analyze: (1) rules changes relating to frequencies between 3550 and 3650 megahertz, and (2) proposals to promote and identify additional spectrum bands that can be shared between incumbent uses and new licensed and unlicensed services under such rules. The FCC must also identify at least 1 gigahertz within a specified range for such use.

TITLE XI--REVENUE PROVISIONS RELATED TO TAX COMPLIANCE

(Sec. 1101) This section amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Existing audit rules for such partnerships are repealed and partnerships with fewer than 100 partners are granted an election to opt out of the provisions of this Act.

The new audit rules require that: (1) any adjustment to items of partnership income, gain, loss, deductions, or credits be determined at the partnership level, instead of for each individual partner; (2) each partner's return be consistent with the partnership return; (3) each partnership designate a partner or other person with a substantial presence in the United States as the partnership representative to act as the sole authority on behalf of the partnership; and (4) notice be given to the partnership and the partnership representative of any administrative proceeding initiated at the partnership level, of any proposed partnership adjustment resulting from such proceeding, and of any final partnership adjustment resulting from such proceeding.

The partnership may file a petition for readjustment of any partnership item within 90 days after the date on which a notice of a final partnership adjustment is mailed to the partnership. The petition may be filed with the U.S. Tax Court, a U.S. district court for the district in which the partnership's principal place of business is located, or the U.S. Court of Claims.

The period for making adjustments to a partnership return is limited to the date that is three years (six years in the case of a substantial omission of income) after the latest of the date on which the partnership return was filed, the return due date for the taxable year, or the date on which the partnership filed an administrative adjustment request. No limit applies in the case of a false or fraudulent partnership return or if no return is filed.

(Sec. 1102) This section sets forth a rule with respect to partnership interests created by gift to provide that in the case of a capital interest in a partnership in which capital is a material income-producing factor, the determination of whether a person is a partner with respect to such interest is made without regard to whether such interest was derived by gift from any other person. This new rule applies to partnership taxable years beginning on or after January 1, 2015.

TITLE XII--DESIGNATION OF SMALL HOUSE ROTUNDA

This title designates the first floor of the area of the House of Representatives wing of the U.S. Capitol known as the small House rotunda as the "Freedom Foyer."

measure amended senate agreed house amendment senate amendment october summary version repeated bipartisan_budget_act title sec bill amends balanced_budget emergency deficit control act increase discretionary spending limits fy2016 fy2017 bill revises procedures implementing sequester direct spending required current law involves cuts interact discretionary spending levels bill requires sequester place fy2016 fy2017 amendments bill makes discretionary spending limits adds additional year sequester fy2025 adjusts cuts required medicare direct spending known mandatory spending spending provided laws appropriations bills sequestration process automatic usually board spending reductions budgetary resources permanently cancelled enforce specific budget policy goals bill requires discretionary spending limits fy2016 fy2017 increased specified amounts overseas contingency operations sec chairman file publication congressional_record committee allocations aggregate spending revenue levels levels revenues outlays social_security consistent bill chairman include reserve funds contained fy2016 budget resolution extended year bill provides allocations aggregates levels submitted chairman enforceable senate included budget resolution conference agreement provisions section expire congress agrees budget resolution fy2017 title agriculture sec bill amends federal_crop_insurance_act require department_of_agriculture usda renegotiate standard_reinsurance_agreement later december years standard reinsurance agreement agreement usda private companies administer federal crop insurance program specifies details administrative operating expense reimbursements risk sharing usda companies operation program bill establishes cap overall rate return insurance providers agreement decrease current negotiated rate approximately title iii commerce sec bill amends communications act authorize use automated telephone equipment cellular telephones purpose collecting debts owed government federal_communications_commission issue regulations implementing section months enactment bill regulations restrict number duration calls title strategic petroleum reserve sec energy policy conservation act amended revise requirement department_of_energy doe transmit detailed explanation congress test drawdown sale exchange petroleum products strategic_petroleum_reserve spr doe shall notify congress test days date conducted emergency requires test case doe notify congress soon possible detailed description test doe currently required submit congress submitted days completion test term severe energy supply interruption shall include national energy supply shortage resulting likely result act terrorism sec doe shall days enactment act complete long range strategic review spr submit congress proposed action plan implementation schedule specifying near- long term roles spr relative energy economic security describe existing legal authorities governing spr policies configuration capabilities adequate ensure spr meet current future energy economic security objectives identify spr configuration performance capabilities recommend action plan achieve optimal capacity location composition spr petroleum products addition storage capabilities estimate resources required attain maintain spr long term sustainability operational effectiveness sec fy2018 fy2025 doe shall draw sell spr specified barrels crude oil ranging million fy2018 million barrels fy2025 doe shall draw sell crude oil amounts limit presidential authority sell petroleum products authorized necessary prevent reduce adverse impact severe domestic energy supply interruptions sec established treasury energy security infrastructure modernization fund deposit spr crude oil sales proceeds provide construction maintenance repair replacement spr facilities protect economy impacts emergency product supply disruptions doe shall establish spr modernization program appropriations authorized fy2017 doe authority draw sell crude oil spr section shall expire end fy2020 title pensions sec section amends employee retirement income security act erisa increase annual fixed rate premium payable single employer plan basic benefits plan years beginning plan years beginning plan years beginning variable rate premium plans increases additional plan years beginning additional plan years beginning sec section changes date premium payments plan years beginning 15th day 9th calendar month beginning 1st day premium payment year sec section changes criteria mortality tables defined benefit pension plans plan years beginning determination plan credible mortality information shall accordance established actuarial credibility theory materially different current mortality rules erisa revenue procedure plan use mortality tables adjusted tables provided department_of_the_treasury adjustments based plan experience sec section amends internal_revenue_code erisa adjust interest rates calculate minimum funding contributions pension plans tables provide adjustments interest rates fall range based average interest rates year period plan years beginning range variance subsequent plan years title health care sec bill amends title xviii medicare social security act ssact mitigate increases medicare premiums deductibles enrollees authorize federal funding offset corresponding reduction aggregate monthly premiums current law annually determine monthly actuarial rate premiums deductibles based bill revises methodology effectively reducing increases premiums deductibles certain enrollees current law protects enrollees benefits deducted social_security benefits premium increases result smaller net benefit social_security methodology shall apply increase monthly social_security benefits sec bill amends title xix medicaid ssact require manufacturers generic drugs join manufacturers single source innovator drugs paying rebates state medicaid programs price increases inflation sec bill excludes certain hospital outpatient department services prospective payment system predetermined amounts form basis payment medicare specified exceptions services excluded system furnished provider campus outpatient department sec bill amends fair labor standards act repeal requirement established patient_protection affordable care act large employers offering health benefit plans automatically enroll time employees plan large employer time employees title vii judiciary inflation adjustment act improvements act sec title amends require federal agencies impose civil monetary penalties subject inflation adjustments adjustment act adjust penalties inflation annually instead years categories penalties required adjusted inflation adjustment act expanded include civil penalties occupational_safety_and_health_act social security act civil penalties adjusted inflation adjustment act federal agencies initial adjustment enactment bill percentage consumer price index cpi october exceeds cpi month october calendar year civil monetary penalty established adjusted provision law bill increase penalties initial adjustment prohibited exceeding penalty date enactment bill agency adjust penalties required exception applies adjustment agency determines rulemaking opportunity public comment adjustment negative economic impact social costs outweigh benefits office_of_management_and_budget omb concurs annual inflation adjustment subsequent years cost living adjustment based increases october cpi year inflation adjustment increases rounded nearest multiple section requires omb issue guidance agencies implementation adjustments agencies include information adjustments civil monetary penalties agency financial reports government_accountability_office submit annual report assessing agency compliance sec section rescinds permanently cancels billion funds deposited available crime_victims_fund victims_of_crime_act sec section rescinds permanently cancels million amounts deposited title viii opportunity enhancement act reducing fraud sec social_security_administration ssa expand cooperative disability investigations units investigate suspected fraud benefits awarded cover states district_of_columbia puerto_rico guam northern_mariana islands virgin_islands american_samoa sec title old age survivors disability insurance social security act amended prohibit evidence submitted unlicensed sanctioned physicians health care providers considered making disability determinations sec new felony conspiracy commit social_security fraud created penalties individuals position trust defraud ssa increased individuals disqualified receiving benefits trial work period assessed civil monetary penalty concealing work activity sec prohibitions penalties misuse symbols names associated social_security medicare applied electronic internet communications internet viewing treated separate offense sec balanced_budget emergency deficit control act amended revise permissible uses amounts adjustments discretionary spending limits program integrity spending permissible uses expanded include units special assistant attorneys prosecute social_security fraud work related continuing disability reviews subtitle promoting opportunity disability beneficiaries sec authority disability_insurance demonstration projects extended projects terminated end sec authority demonstration projects modified revise congressional reporting review requirements require participation projects voluntary include informed consent sec ssa carry pilot program test effect beneficiary earnings changes earnings treated purpose ongoing benefit eligibility demonstration existing cash beneficiaries lose entire benefit exceeding earnings threshold replaced benefit offset benefit reduced earnings excess threshold sec ssa obtain beneficiary consent data beneficiary earnings payroll providers data exchange individuals ssa obtains earnings data sources exempt requirement report earnings sec ssa simplify process evaluating beneficiary earnings derived services wages salaries earned month services performed making determination initial entitlement basis disability month earnings paid purpose presumptions apply information available shows income earned sec ssa permit beneficiaries report earnings electronically including telephone internet based system currently available supplemental security income recipients subtitle protecting social security benefits sec provisions social security act related deemed filing dual entitlement benefit suspension amended prevent individuals obtaining larger benefits congress intended sec making initial determination disability ssa reasonable effort ensure qualified physician psychiatrist psychologist completed medical portion case review sec specified payroll tax revenues reallocated pay benefits sec ssa verify certain financial information individual requests waiver overpayment fault unable repay funds subtitle relieving administrative burdens miscellaneous provisions sec current law reduce disability payments fers annuitant receives social_security disability benefits bill increases interagency coordination permitting ssa repay opm fers benefits individual eligible entitled award past benefits amounts deducted past social_security payment sec requirement ssa determinations years relating wage credits military service prior eliminated determination sec electronic certification railroad_retirement_board permitted benefits payable divorced spouse railroad worker sec technical conforming changes eliminate obsolete provisions social security act sec ssa report congress fraud prevention activities improper payments work related continuing disability reviews overpayment waivers sec ssa request opm hold additional examinations purpose hiring administrative law judges needed title temporary extension public debt limit sec public debt limit suspended march march limit increased accommodate obligations issued suspension period sec adjustments debt limit obligations suspension period limited obligations necessary fund commitment incurred federal government required payment march department_of_the_treasury issue obligations suspension period increase cash balances normal operating balances title spectrum pipeline spectrum pipeline act sec title requires department_of_commerce submit president federal_communications_commission fcc report identifying megahertz electromagnetic spectrum reallocate federal use nonfederal use shared federal nonfederal use combination uses president withdraw modify assignment federal government station identified spectrum july fcc begin competitive bidding auctions grant new initial licenses spectrum sec national_telecommunications_and_information_administration_organization_act amended amounts available spectrum_relocation_fund office_of_management_and_budget omb pay federal entities research development activities improve efficiency effectiveness spectrum use order additional frequencies available auction condition omb paying federal entity activities federal entity plan approved technical panel national_telecommunications_and_information_administration ntia submitted omb appropriate congressional committees period days sec fcc coordinate ntia submit successive proposals congress identify additional spectrum assigned new licenses nonfederal use proposal identify megahertz sec purposes auctioning megahertz commerce identifies act fcc authority grant licenses permits extended september fcc authority continues expire september competitive bidding auctions sec fcc submit congress years enactment act reports analyze rules changes relating frequencies megahertz proposals promote identify additional spectrum bands shared incumbent uses new licensed unlicensed services rules fcc identify gigahertz specified range use title revenue provisions related tax compliance sec section amends internal_revenue_code revise rules audits large profit partnerships partnerships partners existing audit rules partnerships repealed partnerships fewer partners granted election opt provisions act new audit rules require adjustment items partnership income gain loss deductions credits determined partnership level instead individual partner partner return consistent partnership return partnership designate partner person substantial presence united_states partnership representative act sole authority behalf partnership notice given partnership partnership representative administrative proceeding initiated partnership level proposed partnership adjustment resulting proceeding final partnership adjustment resulting proceeding partnership file petition readjustment partnership item days date notice final partnership adjustment mailed partnership petition filed district court district partnership principal place business located period making adjustments partnership return limited date years years case substantial omission income latest date partnership return filed return date taxable year date partnership filed administrative adjustment request limit applies case false fraudulent partnership return return filed sec section sets forth rule respect partnership interests created gift provide case capital interest partnership capital material income producing factor determination person partner respect interest regard interest derived gift person new rule applies partnership taxable years beginning january title xii designation small house title designates floor area house_of_representatives wing capitol known small house freedom


Summary: This bill directs the Internal Revenue Service to implement security measures, including the use of security questions, in the electronic tax return filing process to prevent tax refund fraud from being perpetrated through electronic identity theft.

bill directs internal_revenue_service implement security measures including use security questions electronic tax return filing process prevent tax refund fraud perpetrated electronic identity theft


Summary:
Tax Return Preparer Accountability Act of 2015

Requires the Secretary of the Treasury to regulate tax return preparers who are not otherwise subject to regulation. Authorizes the Secretary to impose a $1,000 penalty for each federal tax return or other document prepared by a tax return preparer during a period in which such preparer: (1) is not in compliance with applicable Treasury regulations, or (2) is suspended or disbarred from acting as a tax return preparer under such regulations.

tax return preparer accountability act requires secretary treasury regulate tax return preparers subject regulation authorizes secretary impose penalty federal tax return document prepared tax return preparer period preparer compliance applicable treasury regulations suspended acting tax return preparer regulations


Summary:
Autofill Act of 2015

Amends the Internal Revenue Code to require the Department of the Treasury to: (1) establish a program to allow taxpayers to download income tax forms that are populated with tax return information (e.g., wages, withholding, and self-employment income) previously reported to Treasury for the taxable year; (2) establish standards by October 31, 2015, for data download to tax preparation software; and (3) provide, not later than February 15, 2016, and annually thereafter, on the website of Treasury a secure function that allows a taxpayer to download, as both a printable document file and in a form suitable for input to automatic tax preparation software, the 1040, 1040A, and 1040EZ forms that are populated with tax return information previously reported to Treasury. Establishes deadlines for reporting tax return information to Treasury and for making such information available for populating tax returns.

amends internal revenue code require department_of_the_treasury establish program allow taxpayers download income tax forms populated tax return information wages withholding self employment income previously reported treasury taxable year establish standards october data download tax preparation software provide later february annually website treasury secure function allows taxpayer download document file form suitable input automatic tax preparation software 1040ez forms populated tax return information previously reported treasury establishes deadlines reporting tax return information treasury making information available tax returns


Summary:
Tax Refund Protection Act of 2015

This bill amends the Internal Revenue Code to direct the Department of the Treasury to establish a program to license or certify and regulate tax return preparers. The program must: (1) require that the tax return preparer demonstrate good character, good reputation, necessary qualifications to enable the preparer to provide valuable service to persons as a tax return preparer, and competency; (2) require preparers to make certain disclosures relating to fees charged for tax preparation and the average amount of time expected to receive a tax refund; and (3) authorize Treasury to take enforcement action against a tax return preparer for incompetency or wrongdoing.

The bill also amends the Consumer Financial Protection Act of 2010 to require the Consumer Financial Protection Bureau (CFPB) to regulate refund anticipation payment arrangements. A refund anticipation payment arrangement is defined as an arrangement under which, in exchange for tax preparation services, a taxpayer agrees to pay a fee or interest upon receipt of a tax refund to a preparer or lender either by a direct payment to a preparer or lender or by direct deposit to a designated account. The CFPB shall require tax return preparers to provide a disclosure statement to a consumer about the arrangement and shall promulgate regulations that require preparers to comply with the disclosure requirements of the Truth in Lending Act.

Finally, the bill allows an income tax refund requested on a tax return prepared by an income tax preparer to be split between the preparer and the taxpayer and prohibits the treatment of such a split as disreputable conduct merely because the taxpayer requested such split.

tax refund protection act bill amends internal_revenue_code direct department_of_the_treasury establish program license certify regulate tax return preparers program require tax return preparer demonstrate good character good reputation necessary qualifications enable preparer provide valuable service persons tax return preparer competency require preparers certain disclosures relating fees charged tax preparation average time expected receive tax refund authorize treasury enforcement action tax return preparer wrongdoing bill amends consumer_financial_protection_act require consumer_financial_protection_bureau cfpb regulate refund anticipation payment arrangements refund anticipation payment arrangement defined arrangement exchange tax preparation services taxpayer agrees pay fee interest receipt tax refund preparer lender direct payment preparer lender direct deposit designated account cfpb shall require tax return preparers provide disclosure statement consumer arrangement shall promulgate regulations require preparers comply disclosure requirements truth lending act finally bill allows income tax refund requested tax return prepared income tax preparer split preparer taxpayer prohibits treatment split conduct merely taxpayer requested split


Summary:
No Bonuses for Tax Delinquent IRS Employees Act of 2015

 Prohibits the payment of any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service who owes an outstanding federal tax debt.

bonuses tax delinquent irs employees act prohibits payment performance award including limited bonuses step increases time employee internal_revenue_service owes outstanding federal tax debt


Summary:
Protecting American Taxpayers from Fraud Act of 2015

This bill directs the Department of the Treasury to develop referral procedures for, and establish a liaison to, tax preparation firms to seek recovery of refunds for taxpayers defrauded by employees or agents of such firms. In developing such procedures, Treasury shall ensure that there is coordination among the following Internal Revenue Service (IRS) entities: (1) the Taxpayer Advocate Service, (2) the Wage & Investment Division, (3) Criminal Investigation, (4) the Office of Chief Counsel, (5) the Return Preparer Office, and (6) the Office of Professional Responsibility.

The bill also directs Treasury to develop comprehensive guidance for the treatment by IRS of all claims for refunds relating to tax return preparer fraud. Such guidance must provide a clear description of the rights and responsibilities of taxpayers with respect to actions taken by the taxpayer to minimize loss from tax preparer fraud, to receive restitution, and to substantiate a claim of fraud.

fraud act bill directs department_of_the_treasury develop referral procedures establish liaison tax preparation firms seek recovery refunds taxpayers employees agents firms developing procedures treasury shall ensure coordination following internal_revenue_service irs entities criminal investigation bill directs treasury develop comprehensive guidance treatment irs claims refunds relating tax return preparer fraud guidance provide clear description rights responsibilities taxpayers respect actions taken taxpayer minimize loss tax preparer fraud receive restitution substantiate claim fraud


Summary:
Taxpayer Economic Hardship Protection Act of 2015

This bill requires the Internal Revenue Service to take certain actions to protect taxpayers in economic hardship from a tax levy, including the adoption of procedures and guidelines that consider the possibility that a taxpayer is in economic hardship before issuing a levy.

taxpayer economic hardship protection act bill requires internal_revenue_service certain actions protect taxpayers economic hardship tax levy including adoption procedures guidelines consider possibility taxpayer economic hardship issuing levy


Summary:
Refundable Child Tax Credit Eligibility Verification Reform Act of 2015

 Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns.

Prohibits taxpayers who improperly claimed such credit in a previous year from claiming such credit during a disallowance period of: (1) 2 years for claims made with reckless or intentional disregard of rules governing such credit, or (2) 10 years for fraudulent claims.

Requires the Department of the Treasury to prescribe a form for completion by paid income tax preparers in connection with claims for the refundable portion of the child tax credit. Imposes a penalty on preparers who fail to comply with due diligence requirements for claiming the refundable portion of the credit.

amends internal revenue code respect child tax credit require taxpayers claiming credit provide social security numbers tax returns prohibits taxpayers improperly claimed credit previous year claiming credit disallowance period years claims reckless intentional disregard rules governing credit years fraudulent claims requires department treasury prescribe form completion paid income tax preparers connection claims refundable portion child tax credit imposes penalty preparers fail comply diligence requirements claiming refundable portion credit


Summary:
ITIN Reform Act of 2015

 Amends the Internal Revenue Code to authorize the Department of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of Treasury at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits.

Requires the Treasury Inspector General for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.

itin reform act amends internal revenue code authorize department_of_the_treasury issue individual taxpayer identification number itin individual individual submits application itin person internal_revenue_service irs taxpayer assistance center required documentation submits application person outside united_states irs employee designee treasury diplomatic mission consular post required documentation exempts requirements spouse dependents social security number taxpayer member nonresident aliens claiming tax treaty benefits requires treasury inspector general tax administration audit biennial basis irs program issuance itins pursuant act report congress audit


Summary:
Sunlight for Unaccountable Non-profits Act or the SUN Act

Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.

Authorizes the Internal Revenue Service to withhold from public inspection any social security account number included on the information return of a tax-exempt organization (i.e., Form 990).

sunlight non profits act sun act amends internal revenue code require annual tax return information tax exempt organizations deferred compensation plans available public charge open structured data format processable computers information easy find access reuse download bulk disclosure names addresses contributors tax exempt organizations participate intervene political campaigns behalf opposition candidate public office authorizes internal_revenue_service withhold public inspection social security account number included information return tax exempt organization form


Summary:
Partnership Audit Simplification Act of 2015

 Amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Repeals existing audit rules under Chapter 1 and Chapter 63 of the Internal Revenue Code. Allows partnerships with 100 or fewer partners to elect not to be covered by this provisions of this Act.

Provides that items of partnership income, gain, loss, deductions, or credits shall be determined at the partnership level, instead of for each individual partner. Makes adjustments to partnership taxes applicable in the tax year in which such adjustments are finalized.

Sets forth new procedures for notifying a partnership of an audit or an adjustment of partnership taxes. Requires partnerships to participate in an audit through a designated partnership representative.

Allows partnerships to include audit adjustments on tax returns for the year in which such adjustments are finalized. Provides for the collection of additional taxes resulting from an audit and tax penalties from the partnership, instead of from individual partners.

Permits partnerships to request judicial review of audit adjustments by filing a petition with the Tax Court, a district court, or the Court of Claims. Grants such courts jurisdiction to determine all items of income, gain, loss, deduction, or credit of the partnership. Establishes a three-year limitation period for making adjustments to partnership tax returns, except for a false or fraudulent partnership return with intent to evade tax or no return filed (no limitation).

partnership audit simplification act amends internal revenue code revise rules audits large profit partnerships partnerships partners repeals existing audit rules chapter chapter internal revenue code allows partnerships fewer partners elect covered provisions act provides items partnership income gain loss deductions credits shall determined partnership level instead individual partner makes adjustments partnership taxes applicable tax year adjustments finalized sets forth new procedures notifying partnership audit adjustment partnership taxes requires partnerships participate audit designated partnership representative allows partnerships include audit adjustments tax returns year adjustments finalized provides collection additional taxes resulting audit tax penalties partnership instead individual partners permits partnerships request judicial review audit adjustments filing petition tax_court district court grants courts jurisdiction determine items income gain loss deduction credit partnership establishes year limitation period making adjustments partnership tax returns false fraudulent partnership return intent evade tax return filed limitation


Summary:
Tax Administration Integrity Act

This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from hiring any contractors or designating other non-IRS employees to receive summoned books, papers, records, or other data and to take summoned testimony under oath.

tax administration integrity act bill amends internal_revenue_code prohibit internal_revenue_service irs hiring contractors designating employees receive books papers records data testimony oath


Summary:
Reducing Tax Preparation Burdens for American Investments and Repairs Act

This bill directs the Department of the Treasury to amend Treasury regulations relating to the election of a taxpayer to expense in the current taxable year certain depreciable business assets that would otherwise be capitalized and depreciated over a period of time. Current regulations provide for a safe harbor rule that allows expensing of such assets that do not exceed $500 per invoice for taxpayers without applicable financial statements. This bill would increase the safe harbor threshold to $2,500 per invoice for such taxpayers for taxable years beginning after 2015.

bill directs department_of_the_treasury amend treasury regulations relating election taxpayer expense current taxable year certain depreciable business assets capitalized period time current regulations provide safe harbor rule allows expensing assets exceed invoice taxpayers applicable financial statements bill increase safe harbor threshold invoice taxpayers taxable years beginning


Summary: This bill amends the Internal Revenue Code to: (1) direct the Internal Revenue Service to ensure that all procedures and questions used to determine eligibility for the earned income tax credit, the child tax credit, and the American Opportunity, Hope Scholarship, and Lifetime Learning tax credits are substantially the same regardless of the method used for preparing and filing a tax return; and (2) extend the due diligence requirement for determining eligibility for the earned income tax credit to tax return preparers who prepare returns claiming such other tax credits.

bill amends internal_revenue_code direct internal_revenue_service ensure procedures questions determine eligibility earned income tax credit child tax credit american_opportunity hope scholarship lifetime_learning tax credits substantially regardless method preparing filing tax return extend diligence requirement determining eligibility earned income tax credit tax return preparers prepare returns claiming tax credits


Summary:
This bill denies the Internal Revenue Service (IRS) authority to grant official time to:

 any IRS employee representing an exclusive representative in the negotiation of a collective bargaining agreement, or any employee in an appropriate unit represented by such an exclusive representative.

bill denies internal_revenue_service irs authority grant official time irs employee representing exclusive representative negotiation collective bargaining agreement employee appropriate unit represented exclusive representative


Summary: This bill amends the Internal Revenue Code to require the Internal Revenue Service to mail paper income tax forms (and related instructions) to taxpayers who file paper returns not later than 31 days after the close of such taxpayer's next taxable year.

bill amends internal_revenue_code require internal_revenue_service mail paper income tax forms related instructions taxpayers file paper returns later days close taxpayer taxable year


Summary:
1099 Filing Simplification Act

This bill directs the Internal Revenue Service (IRS) to provide taxpayers with online access to IRS resources and guidance that will allow them to: (1) prepare and file (in batches of not more than 50) Forms 1099, (2) prepare Forms 1099 for distribution to recipients other than the IRS, and (3) create and maintain necessary taxpayer records. The online resources and guidance must be available within one year after the enactment of this Act specifically to help taxpayers prepare and file Forms 1099-MISC.

filing simplification act bill directs internal_revenue_service irs provide taxpayers online access irs resources guidance allow prepare file forms prepare forms distribution recipients irs create maintain necessary taxpayer records online resources guidance available year enactment act specifically help taxpayers prepare file forms


Summary:
(This measure has not been amended since it was reported to the House on April 18, 2016. The summary of that version is repeated here.)

Ensuring Integrity in the IRS Workforce Act of 2016

(Sec. 2) This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from rehiring any individual who was previously employed by the IRS but was removed for misconduct or whose employment was terminated for cause.

(Sec. 3) No additional funds are authorized to carry out this bill.

measure amended reported house april summary version repeated ensuring integrity irs workforce act sec bill amends internal_revenue_code prohibit internal_revenue_service irs rehiring individual previously employed irs removed misconduct employment terminated cause sec additional funds authorized carry bill


Summary:
Taxpayer Receipt Act

This bill amends the Internal Revenue Code to require the Department of the Treasury to provide every taxpayer who files an individual income tax return for any taxable year an itemized tax receipt showing: (1) the proportionate allocation of the taxpayer's payment in such year among major expenditure categories of the federal budget (e.g., social security, national defense, Medicare and other federal health programs, low-income assistance programs, unemployment benefits, net interest on the federal debt, and other federal programs); and (2) the amount of the federal debt at the end of the fiscal year and the amount of additional borrowing by the federal government in such fiscal year for each legal U.S. resident.

bill amends internal_revenue_code require department_of_the_treasury provide taxpayer files individual income tax return taxable year itemized tax receipt showing proportionate allocation taxpayer payment year major expenditure categories federal budget social security national defense medicare federal health programs low income assistance programs unemployment benefits net interest federal debt federal programs federal debt end fiscal year additional borrowing federal government fiscal year legal resident


Summary:
Information Reporting Simplification Act of 2015

This bill amends the Internal Revenue Code, with respect to penalties for filing erroneous tax returns, to set forth a safe harbor rule for errors on tax information returns and payee statements. If any such return or statement has one or more incorrect dollar amounts, but no single amount in error differs from the correct amount by more than $100, and no single amount reported for tax withheld on any information return differs from the correct amount by more than $25, then no correction shall be required and such return or statement shall be treated as having been filed with all of the correct required information.

information reporting simplification act bill amends internal_revenue_code respect penalties filing erroneous tax returns set forth safe harbor rule errors tax information returns payee statements return statement incorrect dollar amounts single error differs correct single reported tax withheld information return differs correct correction shall required return statement shall treated having filed correct required information


Summary:
Retirement Choice Protection Act of 2015

This bill amends Reorganization Plan No. 4 of 1978 to transfer from the Department of Labor to the Department of the Treasury regulatory authority for Individual Retirement Accounts (IRAs), retirement annuities, Simplified Employee Pensions, and Simple IRAs.

The bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to establish a best interest standard for fiduciaries who provide advice to investors in IRAs and plans not subject to ERISA. The best interest standard allows a financial advisor to make investment recommendations and receive compensation with respect to certain financial products, including proprietary products, if such advisor makes certain required disclosures.

retirement choice protection act bill amends reorganization plan transfer department_of_labor treasury regulatory authority individual retirement accounts iras retirement annuities simplified employee pensions simple iras bill amends internal_revenue_code employee retirement income security act erisa establish best interest standard fiduciaries provide advice investors iras plans subject erisa best interest standard allows financial advisor investment recommendations receive compensation respect certain financial products including proprietary products advisor makes certain required disclosures


Summary:
Preventing Unionization of Revenue Service Employees Act or the PURSE Act

This bill excludes employees of the Internal Revenue Service from provisions of federal personnel law allowing federal employees to organize, bargain collectively, and participate in labor organizations.

preventing revenue service employees act purse act bill excludes employees internal_revenue_service provisions federal personnel law allowing federal employees organize bargain collectively participate labor organizations


Summary:
Taxpayer Rights Act of 2015

TITLE I--TAXPAYER RIGHTS

This title amends the Internal Revenue Code to: (1) require the Department of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of primary taxpayer rights; and (2) in consultation with the Internal Revenue Service (IRS), ensure that IRS employees are familiar with and act in accordance with such rights. Taxpayer rights include the right to be informed, the right to quality service, the right to pay no more than the correct amount of tax, the right to challenge the position of the IRS and to be heard, the right to appeal an IRS decision in an independent forum, the right to finality, the right to privacy, the right to confidentiality, the right to retain representation, and the right to a fair and just tax system, including access to the National Taxpayer Advocate.

TITLE II--PREPARATION OF TAX RETURNS

The IRS must establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of qualified return preparation programs assisting low-income taxpayers and members of underserved populations.

The National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance is established to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide for the evaluation of programs and activities funded under this title.

This title: (1) grants Treasury the authority to regulate paid tax return preparers and to sanction them for incompetence or misconduct; (2) imposes or increases penalties on tax return preparers for understating taxpayer liability, gross misconduct, and other violations; (3) permits enrolled agents who represent taxpayers before the IRS to use the designation "enrolled agent," "EA," or "E.A."; and (4) limits the disclosure of taxpayer information to the express purpose for which the taxpayer granted consent.

TITLE III--IMPROVING IRS PROCEDURES

This title revises IRS procedures for filing a notice of lien to: (1) require the IRS to consider the compliance history of the taxpayer and the economic impact of a tax lien on the taxpayer, and (2) limit IRS authority to attach retirement accounts.

This title amends the Fair Credit Reporting Act to reduce from seven years to two years the period that a tax lien may appear on a taxpayer's credit report.

This title provides for de novo review by the Tax Court of IRS innocent spouse relief determinations.

The IRS must: (1) develop annual training for all IRS officers and employees regarding taxpayer rights, the Office of the Taxpayer Advocate's case criteria and mission, and Taxpayer Assistance Order procedures; (2) provide taxpayers with notice and an opportunity to be heard if the IRS Office of Appeals issues a notice of deficiency; and (3) assign one appeals officer and one settlement agent from the Office of Appeals to each state.

TITLE IV--NATIONAL TAXPAYER ADVOCATE

This title grants the National Taxpayer Advocate the authority to: (1) appeal a modification or rescission of a Taxpayer Assistance Order by an IRS Deputy Commissioner to the IRS Commissioner for a final determination; (2) inspect taxpayer administrative files in the performance of its duties; (3) issue a Taxpayer Advocate Directive to improve IRS operations and to protect the rights of groups of taxpayers (or all taxpayers); and (4) designate essential employees to assist taxpayers during any lapse in appropriations for the IRS.

taxpayer rights act title taxpayer rights title amends internal_revenue_code require department_of_the_treasury consultation national_taxpayer_advocate publish summary statement primary taxpayer rights consultation internal_revenue_service irs ensure irs employees familiar act accordance rights taxpayer rights include right informed right quality service right pay correct tax right challenge position irs heard right appeal irs decision independent forum right right privacy right confidentiality right retain representation right fair tax system including access national_taxpayer_advocate title preparation tax returns irs establish community volunteer income tax assistance matching grant program vita grant program development expansion continuation qualified return preparation programs assisting low income taxpayers members underserved populations national_center_to_promote_quality excellence evaluation volunteer income tax assistance established promote adoption universally accessible volunteer training platform preparation federal income tax returns provide technical assistance tax return preparation program managers identify disseminate best practices related tax site management support outreach marketing efforts provide evaluation programs activities funded title title grants treasury authority regulate paid tax return preparers sanction misconduct imposes increases penalties tax return preparers taxpayer liability gross misconduct violations permits enrolled agents represent taxpayers irs use designation enrolled agent limits disclosure taxpayer information express purpose taxpayer granted consent title iii title revises irs procedures filing notice lien require irs consider compliance history taxpayer economic impact tax lien taxpayer limit irs authority attach retirement accounts title amends fair credit reporting act reduce seven years years period tax lien appear taxpayer credit report title provides novo review tax_court irs innocent spouse relief determinations irs develop annual training irs officers employees taxpayer rights case criteria mission procedures provide taxpayers notice opportunity heard irs_office_of_appeals issues notice deficiency assign appeals officer settlement agent state title national taxpayer advocate title grants national_taxpayer_advocate authority appeal modification rescission taxpayer assistance order irs deputy commissioner irs commissioner final determination inspect taxpayer administrative files performance duties issue improve irs operations protect rights groups taxpayers taxpayers designate essential employees assist taxpayers lapse appropriations irs