H.R. 5376: Inflation Reduction Act of 2022

Bill · 117th Congress (2021–2022). Became law, 16 Aug 2022 · Public Law 117-169. Introduced 27 Sep 2021.

Official title: An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.

Vote results

House, 12 Aug 2022: Passed, 220 Yea, 207 Nay, 0 Present, 4 Not voting. The House’s roll call
Senate, 7 Aug 2022: Bill Passed, 50 Yea, 50 Nay, 0 Present, 0 Not voting. The Senate’s roll call
Vice President: voted Yea to break a tie.
President: Signed 16 Aug 2022 · Public Law 117-169

How each member voted

White House

Yea (1): Kamala D. Harris (D, Vice President).

Signed (1): Joseph Biden (D, President).

Not in office (2): Donald Trump (R, President); Mike Pence (R, Vice President).

Senate

Yea (50): Patrick J. Leahy (D-VT); Edward J. Markey (D-MA); Charles E. Schumer (D-NY); Ron Wyden (D-OR); Richard J. Durbin (D-IL); Benjamin L. Cardin (D-MD); Thomas R. Carper (D-DE); Jack Reed (D-RI); Bernard Sanders (I-VT); Dianne Feinstein (D-CA); Sherrod Brown (D-OH); Patty Murray (D-WA); Robert Menendez (D-NJ); Debbie Stabenow (D-MI); Tammy Baldwin (D-WI); Maria Cantwell (D-WA); Chris Van Hollen (D-MD); Robert P. Casey, Jr. (D-PA); Kirsten E. Gillibrand (D-NY); Mazie K. Hirono (D-HI); Amy Klobuchar (D-MN); Christopher Murphy (D-CT); Jon Tester (D-MT); Sheldon Whitehouse (D-RI); Martin Heinrich (D-NM); Ben Ray Luján (D-NM); Jeff Merkley (D-OR); Gary C. Peters (D-MI); Jeanne Shaheen (D-NH); Mark R. Warner (D-VA); Michael F. Bennet (D-CO); Christopher A. Coons (D-DE); Joe Manchin, III (D-WV); Richard Blumenthal (D-CT); Brian Schatz (D-HI); Tammy Duckworth (D-IL); Tim Kaine (D-VA); Angus S. King, Jr. (I-ME); Kyrsten Sinema (I-AZ); Elizabeth Warren (D-MA); Cory A. Booker (D-NJ); Catherine Cortez Masto (D-NV); Margaret Wood Hassan (D-NH); Jacky Rosen (D-NV); Tina Smith (D-MN); Mark Kelly (D-AZ); John W. Hickenlooper (D-CO); Jon Ossoff (D-GA); Alex Padilla (D-CA); Raphael G. Warnock (D-GA).

Nay (50): Chuck Grassley (R-IA); Richard C. Shelby (R-AL); Mitch McConnell (R-KY); James M. Inhofe (R-OK); Mike Crapo (R-ID); Richard Burr (R-NC); Lindsey Graham (R-SC); Roger F. Wicker (R-MS); Roy Blunt (R-MO); Susan M. Collins (R-ME); Jerry Moran (R-KS); John Thune (R-SD); Rob Portman (R-OH); Shelley Moore Capito (R-WV); John Boozman (R-AR); John Cornyn (R-TX); Lisa Murkowski (R-AK); Marsha Blackburn (R-TN); Patrick J. Toomey (R-PA); John Barrasso (R-WY); Bill Cassidy (R-LA); James E. Risch (R-ID); John Hoeven (R-ND); Ron Johnson (R-WI); James Lankford (R-OK); Mike Lee (R-UT); Rand Paul (R-KY); Marco Rubio (R-FL); Tim Scott (R-SC); Todd Young (R-IN); Tom Cotton (R-AR); Kevin Cramer (R-ND); Ted Cruz (R-TX); Steve Daines (R-MT); Deb Fischer (R-NE); Cynthia M. Lummis (R-WY); Joni Ernst (R-IA); Mike Rounds (R-SD); Ben Sasse (R-NE); Dan Sullivan (R-AK); Thom Tillis (R-NC); John Kennedy (R-LA); Roger Marshall (R-KS); Cindy Hyde-Smith (R-MS); Mike Braun (R-IN); Josh Hawley (R-MO); Mitt Romney (R-UT); Rick Scott (R-FL); Bill Hagerty (R-TN); Tommy Tuberville (R-AL).

Not in office (2): Kamala D. Harris (D-CA); Kelly Loeffler (R-GA).

House

Yea (220): Steny H. Hoyer (D-MD-5); Marcy Kaptur (D-OH-9); Peter A. DeFazio (D-OR-4); Nancy Pelosi (D-CA-12); Frank Pallone, Jr. (D-NJ-6); Richard E. Neal (D-MA-1); David E. Price (D-NC-4); Jim Cooper (D-TN-5); Rosa L. DeLauro (D-CT-3); Maxine Waters (D-CA-43); Jerrold Nadler (D-NY-10); Sanford D. Bishop, Jr. (D-GA-2); James E. Clyburn (D-SC-6); Anna G. Eshoo (D-CA-18); Eddie Bernice Johnson (D-TX-30); Carolyn B. Maloney (D-NY-12); Lucille Roybal-Allard (D-CA-40); Bobby L. Rush (D-IL-1); Robert C. "Bobby" Scott (D-VA-3); Nydia M. Velázquez (D-NY-7); Bennie G. Thompson (D-MS-2); Lloyd Doggett (D-TX-35); Sheila Jackson Lee (D-TX-18); Zoe Lofgren (D-CA-19); Earl Blumenauer (D-OR-3); Danny K. Davis (D-IL-7); Diana DeGette (D-CO-1); Ron Kind (D-WI-3); James P. McGovern (D-MA-2); Bill Pascrell, Jr. (D-NJ-9); Brad Sherman (D-CA-30); Adam Smith (D-WA-9); Gregory W. Meeks (D-NY-5); Barbara Lee (D-CA-13); John B. Larson (D-CT-1); Grace F. Napolitano (D-CA-32); Janice D. Schakowsky (D-IL-9); Mike Thompson (D-CA-5); James R. Langevin (D-RI-2); Rick Larsen (D-WA-2); Betty McCollum (D-MN-4); Adam B. Schiff (D-CA-28); Stephen F. Lynch (D-MA-8); Raúl M. Grijalva (D-AZ-3); C. A. Dutch Ruppersberger (D-MD-2); Tim Ryan (D-OH-13); David Scott (D-GA-13); Linda T. Sánchez (D-CA-38); Emanuel Cleaver (D-MO-5); Jim Costa (D-CA-16); Henry Cuellar (D-TX-28); Al Green (D-TX-9); Brian Higgins (D-NY-26); Gwen Moore (D-WI-4); Debbie Wasserman Schultz (D-FL-23); Doris O. Matsui (D-CA-6); Albio Sires (D-NJ-8); Kathy Castor (D-FL-14); Yvette D. Clarke (D-NY-9); Steve Cohen (D-TN-9); Joe Courtney (D-CT-2); Henry C. "Hank" Johnson, Jr. (D-GA-4); Jerry McNerney (D-CA-9); Ed Perlmutter (D-CO-7); John P. Sarbanes (D-MD-3); Peter Welch (D-VT-AL); John A. Yarmuth (D-KY-3); André Carson (D-IN-7); Jackie Speier (D-CA-14); Gerald E. Connolly (D-VA-11); James A. Himes (D-CT-4); Chellie Pingree (D-ME-1); Paul Tonko (D-NY-20); Kurt Schrader (D-OR-5); Mike Quigley (D-IL-5); Judy Chu (D-CA-27); John Garamendi (D-CA-3); Bill Foster (D-IL-11); Karen Bass (D-CA-37); David N. Cicilline (D-RI-1); William R. Keating (D-MA-9); Terri A. Sewell (D-AL-7); Frederica S. Wilson (D-FL-24); Dina Titus (D-NV-1); Kweisi Mfume (D-MD-7); Suzanne Bonamici (D-OR-1); Suzan K. DelBene (D-WA-1); Donald M. Payne, Jr. (D-NJ-10); Joyce Beatty (D-OH-3); Ami Bera (D-CA-7); Julia Brownley (D-CA-26); Cheri Bustos (D-IL-17); Matt Cartwright (D-PA-8); Joaquin Castro (D-TX-20); Tony Cárdenas (D-CA-29); Lois Frankel (D-FL-21); Jared Huffman (D-CA-2); Hakeem S. Jeffries (D-NY-8); Daniel T. Kildee (D-MI-5); Derek Kilmer (D-WA-6); Ann Kirkpatrick (D-AZ-2); Ann M. Kuster (D-NH-2); Alan S. Lowenthal (D-CA-47); Sean Patrick Maloney (D-NY-18); Grace Meng (D-NY-6); Scott H. Peters (D-CA-52); Mark Pocan (D-WI-2); Raul Ruiz (D-CA-36); Eric Swalwell (D-CA-15); Mark Takano (D-CA-41); Juan Vargas (D-CA-51); Marc A. Veasey (D-TX-33); Robin L. Kelly (D-IL-2); Katherine M. Clark (D-MA-5); Alma S. Adams (D-NC-12); Donald Norcross (D-NJ-1); Pete Aguilar (D-CA-31); Donald S. Beyer, Jr. (D-VA-8); Brendan F. Boyle (D-PA-2); Ed Case (D-HI-1); Mark DeSaulnier (D-CA-11); Debbie Dingell (D-MI-12); Ruben Gallego (D-AZ-7); Brenda L. Lawrence (D-MI-14); Ted Lieu (D-CA-33); Seth Moulton (D-MA-6); Kathleen M. Rice (D-NY-4); Norma J. Torres (D-CA-35); Bonnie Watson Coleman (D-NJ-12); Bradley Scott Schneider (D-IL-10); Dwight Evans (D-PA-3); Nanette Diaz Barragán (D-CA-44); Lisa Blunt Rochester (D-DE-AL); Anthony G. Brown (D-MD-4); Salud O. Carbajal (D-CA-24); J. Luis Correa (D-CA-46); Val Butler Demings (D-FL-10); Adriano Espaillat (D-NY-13); Vicente Gonzalez (D-TX-15); Josh Gottheimer (D-NJ-5); Steven Horsford (D-NV-4); Pramila Jayapal (D-WA-7); Ro Khanna (D-CA-17); Raja Krishnamoorthi (D-IL-8); Al Lawson, Jr. (D-FL-5); Stephanie N. Murphy (D-FL-7); Tom O’Halleran (D-AZ-1); Jimmy Panetta (D-CA-20); Jamie Raskin (D-MD-8); Darren Soto (D-FL-9); Thomas R. Suozzi (D-NY-3); Jimmy Gomez (D-CA-34); Conor Lamb (D-PA-17); Joseph D. Morelle (D-NY-25); Mary Gay Scanlon (D-PA-5); Susan Wild (D-PA-7); Colin Z. Allred (D-TX-32); Cynthia Axne (D-IA-3); Sean Casten (D-IL-6); Angie Craig (D-MN-2); Jason Crow (D-CO-6); Sharice Davids (D-KS-3); Madeleine Dean (D-PA-4); Veronica Escobar (D-TX-16); Lizzie Fletcher (D-TX-7); Sylvia R. Garcia (D-TX-29); Jesús G. "Chuy" García (D-IL-4); Jared F. Golden (D-ME-2); Josh Harder (D-CA-10); Jahana Hayes (D-CT-5); Chrissy Houlahan (D-PA-6); Andy Kim (D-NJ-3); Susie Lee (D-NV-3); Andy Levin (D-MI-9); Mike Levin (D-CA-49); Elaine G. Luria (D-VA-2); Tom Malinowski (D-NJ-7); Lucy McBath (D-GA-6); Joe Neguse (D-CO-2); Alexandria Ocasio-Cortez (D-NY-14); Ilhan Omar (D-MN-5); Chris Pappas (D-NH-1); Dean Phillips (D-MN-3); Katie Porter (D-CA-45); Ayanna Pressley (D-MA-7); Kim Schrier (D-WA-8); Mikie Sherrill (D-NJ-11); Elissa Slotkin (D-MI-8); Abigail Davis Spanberger (D-VA-7); Greg Stanton (D-AZ-9); Haley M. Stevens (D-MI-11); Rashida Tlaib (D-MI-13); Lori Trahan (D-MA-3); David J. Trone (D-MD-6); Lauren Underwood (D-IL-14); Jennifer Wexton (D-VA-10); Jake Auchincloss (D-MA-4); Carolyn Bourdeaux (D-GA-7); Jamaal Bowman (D-NY-16); Cori Bush (D-MO-1); Sara Jacobs (D-CA-53); Mondaire Jones (D-NY-17); Kaiali’i Kahele (D-HI-2); Teresa Leger Fernandez (D-NM-3); Kathy E. Manning (D-NC-6); Frank J. Mrvan (D-IN-1); Marie Newman (D-IL-3); Deborah K. Ross (D-NC-2); Marilyn Strickland (D-WA-10); Ritchie Torres (D-NY-15); Nikema Williams (D-GA-5); Troy A. Carter (D-LA-2); Melanie A. Stansbury (D-NM-1); Shontel M. Brown (D-OH-11); Sheila Cherfilus-McCormick (D-FL-20); Michael F. Doyle (D-PA-18); G. K. Butterfield (D-NC-1); Theodore E. Deutch (D-FL-22); A. Donald McEachin (D-VA-4); Charlie Crist (D-FL-13).

Nay (207): Harold Rogers (R-KY-5); Christopher H. Smith (R-NJ-4); Fred Upton (R-MI-6); Ken Calvert (R-CA-42); Frank D. Lucas (R-OK-3); Steve Chabot (R-OH-1); Robert B. Aderholt (R-AL-4); Kevin Brady (R-TX-8); Kay Granger (R-TX-12); Michael K. Simpson (R-ID-2); Pete Sessions (R-TX-17); Sam Graves (R-MO-6); Joe Wilson (R-SC-2); Michael C. Burgess (R-TX-26); John R. Carter (R-TX-31); Tom Cole (R-OK-4); Mario Diaz-Balart (R-FL-25); Michael R. Turner (R-OH-10); Darrell Issa (R-CA-50); Virginia Foxx (R-NC-5); Louie Gohmert (R-TX-1); Michael T. McCaul (R-TX-10); Patrick T. McHenry (R-NC-10); Cathy McMorris Rodgers (R-WA-5); Gus M. Bilirakis (R-FL-12); Vern Buchanan (R-FL-16); Jim Jordan (R-OH-4); Doug Lamborn (R-CO-5); Kevin McCarthy (R-CA-23); Adrian Smith (R-NE-3); Robert E. Latta (R-OH-5); Robert J. Wittman (R-VA-1); Steve Scalise (R-LA-1); Tim Walberg (R-MI-7); Brett Guthrie (R-KY-2); Blaine Luetkemeyer (R-MO-3); Tom McClintock (R-CA-4); Bill Posey (R-FL-8); Glenn Thompson (R-PA-15); Mo Brooks (R-AL-5); Larry Bucshon (R-IN-8); Eric A. "Rick" Crawford (R-AR-1); Scott DesJarlais (R-TN-4); Jeff Duncan (R-SC-3); Charles J. "Chuck" Fleischmann (R-TN-3); Bob Gibbs (R-OH-7); Paul A. Gosar (R-AZ-4); H. Morgan Griffith (R-VA-9); Andy Harris (R-MD-1); Vicky Hartzler (R-MO-4); Jaime Herrera Beutler (R-WA-3); Bill Huizenga (R-MI-2); Bill Johnson (R-OH-6); Mike Kelly (R-PA-16); Adam Kinzinger (R-IL-16); Billy Long (R-MO-7); David B. McKinley (R-WV-1); Steven M. Palazzo (R-MS-4); David Schweikert (R-AZ-6); Austin Scott (R-GA-8); Daniel Webster (R-FL-11); Steve Womack (R-AR-3); Mark E. Amodei (R-NV-2); Thomas Massie (R-KY-4); Andy Barr (R-KY-6); Rodney Davis (R-IL-13); Richard Hudson (R-NC-8); David P. Joyce (R-OH-14); Doug LaMalfa (R-CA-1); Markwayne Mullin (R-OK-2); Scott Perry (R-PA-10); Tom Rice (R-SC-7); Chris Stewart (R-UT-2); Ann Wagner (R-MO-2); Randy K. Weber, Sr. (R-TX-14); Brad R. Wenstrup (R-OH-2); Roger Williams (R-TX-25); Jason Smith (R-MO-8); Rick W. Allen (R-GA-12); Brian Babin (R-TX-36); Mike Bost (R-IL-12); Ken Buck (R-CO-4); Earl L. "Buddy" Carter (R-GA-1); Tom Emmer (R-MN-6); Garret Graves (R-LA-6); Glenn Grothman (R-WI-6); Jody B. Hice (R-GA-10); J. French Hill (R-AR-2); John Katko (R-NY-24); Barry Loudermilk (R-GA-11); John R. Moolenaar (R-MI-4); Alexander X. Mooney (R-WV-2); Dan Newhouse (R-WA-4); Gary J. Palmer (R-AL-6); David Rouzer (R-NC-7); Elise M. Stefanik (R-NY-21); Bruce Westerman (R-AR-4); Lee M. Zeldin (R-NY-1); David G. Valadao (R-CA-21); Trent Kelly (R-MS-1); Darin LaHood (R-IL-18); Warren Davidson (R-OH-8); James Comer (R-KY-1); Jodey C. Arrington (R-TX-19); Don Bacon (R-NE-2); Jim Banks (R-IN-3); Jack Bergman (R-MI-1); Andy Biggs (R-AZ-5); Ted Budd (R-NC-13); Liz Cheney (R-WY-AL); Neal P. Dunn (R-FL-2); A. Drew Ferguson IV (R-GA-3); Brian K. Fitzpatrick (R-PA-1); Matt Gaetz (R-FL-1); Clay Higgins (R-LA-3); Trey Hollingsworth (R-IN-9); Mike Johnson (R-LA-4); David Kustoff (R-TN-8); Brian J. Mast (R-FL-18); John H. Rutherford (R-FL-4); Lloyd Smucker (R-PA-11); Ron Estes (R-KS-4); Ralph Norman (R-SC-5); John R. Curtis (R-UT-3); Debbie Lesko (R-AZ-8); Michael Cloud (R-TX-27); Troy Balderson (R-OH-12); Kevin Hern (R-OK-1); Kelly Armstrong (R-ND-AL); James R. Baird (R-IN-4); Tim Burchett (R-TN-2); Ben Cline (R-VA-6); Dan Crenshaw (R-TX-2); Russ Fulcher (R-ID-1); Anthony Gonzalez (R-OH-16); Lance Gooden (R-TX-5); Mark E. Green (R-TN-7); Michael Guest (R-MS-3); Dusty Johnson (R-SD-AL); John Joyce (R-PA-13); Daniel Meuser (R-PA-9); Carol D. Miller (R-WV-3); Guy Reschenthaler (R-PA-14); John W. Rose (R-TN-6); Chip Roy (R-TX-21); Pete Stauber (R-MN-8); Bryan Steil (R-WI-1); W. Gregory Steube (R-FL-17); Van Taylor (R-TX-3); William R. Timmons IV (R-SC-4); Jefferson Van Drew (R-NJ-2); Michael Waltz (R-FL-6); Claudia Tenney (R-NY-22); Fred Keller (R-PA-12); Dan Bishop (R-NC-9); Gregory F. Murphy (R-NC-3); Mike Garcia (R-CA-25); Thomas P. Tiffany (R-WI-7); Chris Jacobs (R-NY-27); Cliff Bentz (R-OR-2); Stephanie I. Bice (R-OK-5); Lauren Boebert (R-CO-3); Kat Cammack (R-FL-3); Madison Cawthorn (R-NC-11); Andrew S. Clyde (R-GA-9); Byron Donalds (R-FL-19); Pat Fallon (R-TX-4); Randy Feenstra (R-IA-4); Michelle Fischbach (R-MN-7); Scott Fitzgerald (R-WI-5); Scott Franklin (R-FL-15); Andrew R. Garbarino (R-NY-2); Carlos A. Gimenez (R-FL-26); Tony Gonzales (R-TX-23); Bob Good (R-VA-5); Marjorie Taylor Greene (R-GA-14); Diana Harshbarger (R-TN-1); Yvette Herrell (R-NM-2); Ashley Hinson (R-IA-1); Ronny Jackson (R-TX-13); Young Kim (R-CA-39); Jake LaTurner (R-KS-2); Nancy Mace (R-SC-1); Nicole Malliotakis (R-NY-11); Tracey Mann (R-KS-1); Lisa C. McClain (R-MI-10); Peter Meijer (R-MI-3); Mary E. Miller (R-IL-15); Mariannette Miller-Meeks (R-IA-2); Barry Moore (R-AL-2); Blake D. Moore (R-UT-1); Troy E. Nehls (R-TX-22); Jay Obernolte (R-CA-8); Burgess Owens (R-UT-4); August Pfluger (R-TX-11); Matthew M. Rosendale, Sr. (R-MT-AL); Maria Elvira Salazar (R-FL-27); Victoria Spartz (R-IN-5); Michelle Steel (R-CA-48); Beth Van Duyne (R-TX-24); Julia Letlow (R-LA-5); Jake Ellzey (R-TX-6); Mike Carey (R-OH-15); Connie Conway (R-CA-22); Mayra Flores (R-TX-34); Mike Flood (R-NE-1); Brad Finstad (R-MN-1).

Not voting (4): Mike Rogers (R-AL-3); Mike Gallagher (R-WI-8); Greg Pence (R-IN-6); Jerry L. Carl (R-AL-1).

Not in office (18): Mary Sattler Peltola (D-AK-AL); Patrick Ryan (D-NY-19); Joseph Sempolinski (R-NY-23); Rudy Yakym III (R-IN-2); Don Young (R-AK-AL); Alcee L. Hastings (D-FL-20); Devin Nunes (R-CA-22); Jeff Fortenberry (R-NE-1); Marcia L. Fudge (D-OH-11); Tom Reed (R-NY-23); Steve Stivers (R-OH-15); Cedric L. Richmond (D-LA-2); Jackie Walorski (R-IN-2); Filemon Vela (D-TX-34); Antonio Delgado (D-NY-19); Jim Hagedorn (R-MN-1); Debra A. Haaland (D-NM-1); Ron Wright (R-TX-6).

Summary

Main subject: Provides for reconciliation by changing federal tax law, setting Medicare prescription drug price negotiation and Part D rules, and appropriating funds to federal agencies for energy, climate, agriculture, conservation, and related programs. Title I, Title II, Title V, Title VI

Its core areas: Corporate minimum tax and stock repurchase excise tax; Internal Revenue Service funding; Medicare drug price negotiation, inflation rebates, and Part D benefit changes; Affordable Care Act premium tax credit; Clean energy, clean vehicle, and clean fuel tax credits; Agriculture conservation, rural energy, and forestry funding; Department of Energy programs and loan authority; Federal energy leasing and natural resources; Environmental Protection Agency air pollution and greenhouse gas programs.

Unexpected Items: 76 provisions

These provisions fall outside the bill’s main subject or apply narrowly. This describes the text; it is not a judgment.

Not related to the bill’s main subject (47)

Sec. 11402: Payment for biosimilar biological products during initial period: Limits the Medicare Part B payment amount for biosimilar biological products furnished on or after July 1, 2024, during their initial period to the lesser of two computed amounts.
Sec. 11403: Temporary increase in Medicare part B payment for certain biosimilar biological products: Raises the Medicare Part B add-on payment for certain biosimilar biological products from 6 percent to 8 percent for a 5-year period, for products meeting an average-sales-price condition.
Sec. 11405: Improving access to adult vaccines under Medicaid and CHIP: Requires Medicaid and CHIP coverage of adult vaccines with no cost-sharing, and raises the federal Medicaid matching percentage by 1 percentage point for the first 8 fiscal quarters for states already covering these vaccines without cost-sharing at enactment.
Sec. 11407: Limitation on monthly coinsurance and adjustments to supplier payment under Medicare Part B for insulin furnished through durable medical equipment: Waives the Medicare Part B deductible and caps monthly coinsurance at $35 for insulin furnished through durable medical equipment on or after July 1, 2023. ($35)
Sec. 11408: Safe harbor for absence of deductible for insulin: Amends the tax code so a health plan can still be treated as a high deductible health plan when it has no deductible for selected insulin products, for plan years beginning after December 31, 2022.
Sec. 13601: Reinstatement of Superfund: Removes the expiration of the Hazardous Substance Superfund financing rate in section 4611, changes the rate from 9.7 cents to 16.4 cents with an inflation adjustment after 2023, and extends the advance authority date to December 31, 2032.
Sec. 13901: Permanent extension of tax rate to fund Black Lung Disability Trust Fund: Strikes subsection (e) of section 4121, which removes the scheduled end of the tax rate that funds the Black Lung Disability Trust Fund, for sales in calendar quarters beginning after the day after enactment.
Sec. 13902: Increase in research credit against payroll tax for small businesses: Raises the research credit limit against the payroll tax by $250,000 for taxable years beginning after December 31, 2022, and adds a second credit against the payroll tax for the unallowed portion. ($250,000)
Sec. 13903: Reinstatement of limitation rules for deduction for State and local, etc., taxes; extension of limitation on excess business losses of noncorporate taxpayers: Changes the years for the State and local tax deduction limitation rules in section 164(b)(6), and extends the limitation on excess business losses of noncorporate taxpayers from January 1, 2027 to January 1, 2029.
Sec. 13904: Removal of harmful small business taxes; extension of limitation on deduction for State and local, etc., taxes: Changes the deduction limit for State and local taxes in section 164(b)(6) by moving the years from 2025 to 2026 and from 2026 to 2027, for taxable years beginning after December 31, 2022.
Sec. 22006: Farm loan immediate relief for borrowers with at-risk agricultural operations: Appropriates $3,100,000,000 for payments, loan costs or loan modifications for distressed borrowers of Farm Service Agency direct or guaranteed loans, with relief to be provided as expeditiously as possible. ($3,100,000,000)
Sec. 22007: USDA assistance and support for underserved farmers, ranchers, and foresters: Rewrites section 1006 of the American Rescue Plan Act of 2021 to appropriate $125,000,000 for assistance to underserved farmers, $250,000,000 for land access, $10,000,000 for equity commissions, $250,000,000 for named categories of institutions, $2,200,000,000 for discrimination financial assistance, and $24,000,000 for administration.
Sec. 22008: Repeal of farm loan assistance: Repeals section 1005 of the American Rescue Plan Act of 2021, which provided farm loan assistance.
Sec. 30001: Enhanced use of Defense Production Act of 1950: Appropriates $500,000,000 for fiscal year 2022, available until September 30, 2024, to carry out the Defense Production Act of 1950. ($500,000,000)
Sec. 30002: Improving energy efficiency or water efficiency or climate resilience of affordable housing: Appropriates $837,500,000 to the Secretary of Housing and Urban Development for loans and grants for efficiency and resilience projects at properties assisted under listed housing programs, plus $60,000,000, $60,000,000 and $42,500,000 for administration, contracts and benchmarking.
Sec. 40001: Investing in coastal communities and climate resilience: Appropriates $2,600,000,000 to the National Oceanic and Atmospheric Administration for coastal and marine habitat, fisheries and coastal community projects, available until September 30, 2026. ($2,600,000,000)
Sec. 40002: Facilities of the national oceanic and atmospheric administration and national marine sanctuaries: Appropriates $150,000,000 for National Oceanic and Atmospheric Administration facility construction and $50,000,000 for facilities supporting the National Marine Sanctuary System.
Sec. 40003: NOAA efficient and effective reviews: Appropriates $20,000,000 to the National Oceanic and Atmospheric Administration for hiring, training and equipment for planning, permitting and approval reviews. ($20,000,000)
Sec. 40004: Oceanic and atmospheric research and forecasting for weather and climate: Appropriates $150,000,000 for ocean and atmospheric research and forecasting and $50,000,000 for competitive climate research grants at the National Oceanic and Atmospheric Administration.
Sec. 40005: Computing capacity and research for weather, oceans, and climate: Appropriates $190,000,000 to the National Oceanic and Atmospheric Administration for high-performance computing, data processing, data management and storage. ($190,000,000)
Sec. 40006: Acquisition of hurricane forecasting aircraft: Appropriates $100,000,000 to the National Oceanic and Atmospheric Administration for acquiring hurricane hunter aircraft. ($100,000,000)
Sec. 40007: Alternative fuel and low-emission aviation technology program: Appropriates $244,530,000, $46,530,000 and $5,940,000 for a Transportation Department grant program for sustainable aviation fuel and low-emission aviation technology projects. The Federal share is 75 percent, rising to 90 percent for small hub or nonhub airports.
Sec. 50223: National Park Service employees: Appropriates $500,000,000, available through September 30, 2030, to hire employees for units of the National Park System and national historic or scenic trails administered by the National Park Service. ($500,000,000)
Sec. 50224: National Park System deferred maintenance: Appropriates $200,000,000, available through September 30, 2026, for priority deferred maintenance projects within the boundaries of the National Park System. ($200,000,000)
Sec. 50241: Office of Insular Affairs climate change technical assistance: Appropriates $15,000,000 for climate change technical assistance to United States Insular Areas, plus $900,000 for administrative expenses.
Sec. 50271: United States Geological Survey 3D elevation program: Appropriates $23,500,000 to the United States Geological Survey to produce, collect, disseminate, and use 3D elevation data. ($23,500,000)
Sec. 60301: Endangered Species Act recovery plans: Appropriates $125,000,000 to the United States Fish and Wildlife Service for developing and implementing Endangered Species Act recovery plans. ($125,000,000)
Sec. 60302: Funding for the United States Fish and Wildlife Service to address weather events: Appropriates $121,250,000 to the Fish and Wildlife Service to rebuild and restore wildlife refuge units and State wildlife management areas, plus $3,750,000 for administrative expenses.
Sec. 60401: Environmental and climate data collection: Appropriates $32,500,000 to the Chair of the Council on Environmental Quality for data collection on environmental harms, climate impacts, and cumulative pollution impacts. ($32,500,000)
Sec. 60402: Council on environmental quality efficient and effective environmental reviews: Appropriates $30,000,000 to the Chair of the Council on Environmental Quality to carry out its functions, train personnel, and develop environmental review documents and tools. ($30,000,000)
Sec. 60501: Neighborhood access and equity grant program: Adds a Federal Highway Administration grant program with $1,893,000,000, $1,262,000,000 and $50,000,000 appropriated, and sets a Federal cost share of up to 100 percent for projects in disadvantaged or underserved communities versus 80 percent otherwise.
Sec. 60502: Assistance for Federal buildings: Appropriates $250,000,000 into the Federal Buildings Fund to convert General Services Administration facilities to high-performance green buildings. ($250,000,000)
Sec. 60503: Use of low-carbon materials: Appropriates $2,150,000,000 to the Federal Buildings Fund for materials with lower embodied greenhouse gas emissions in General Services Administration buildings. ($2,150,000,000)
Sec. 60504: General Services Administration emerging technologies: Appropriates $975,000,000 to the Administrator of General Services, deposited in the Federal Buildings Fund, for emerging and sustainable technologies and related programs. ($975,000,000)
Sec. 60505: Environmental review implementation funds: Adds a Federal Highway Administration fund with $100,000,000 appropriated to support environmental review of surface transportation projects, with an 80 percent Federal cost share. ($100,000,000)
Sec. 60506: Low-carbon transportation materials grants: Adds a Federal Highway Administration program with $2,000,000,000 appropriated to reimburse or provide incentives for construction materials with lower embodied greenhouse gas emissions on transportation projects. ($2,000,000,000)
Sec. 70001: DHS Office of Chief Readiness Support Officer: Appropriates $500,000,000 to the Secretary of Homeland Security for the Office of the Chief Readiness Support Officer to carry out sustainability and environmental programs. ($500,000,000)
Sec. 70002: United States Postal Service clean fleets: Appropriates $1,290,000,000 for zero-emission delivery vehicles and $1,710,000,000 for supporting infrastructure to the United States Postal Service.
Sec. 70003: United States Postal Service Office of Inspector General: Appropriates $15,000,000 to the Office of Inspector General of the United States Postal Service to oversee Postal Service activities implemented under this Act. ($15,000,000)
Sec. 70004: Government Accountability Office oversight: Appropriates $25,000,000 to the Comptroller General for Government Accountability Office oversight of the distribution and use of funds under this Act and of whether their impacts are equitable. ($25,000,000)
Sec. 70005: Office of Management and Budget oversight: Appropriates $25,000,000 to the Director of the Office of Management and Budget to oversee implementation of this Act and track labor, equity, and environmental standards. ($25,000,000)
Sec. 70006: FEMA building materials program: Allows the FEMA Administrator, through September 30, 2026, to provide financial assistance under three Stafford Act sections for low-carbon materials costs and incentives for low-carbon and net-zero energy projects.
Sec. 70007: Federal Permitting Improvement Steering Council Environmental Review Improvement Fund mandatory funding: Appropriates $350,000,000 for fiscal year 2023 to the Federal Permitting Improvement Steering Council Environmental Review Improvement Fund. ($350,000,000)
Sec. 80001: Tribal climate resilience: Appropriates $220,000,000 for Tribal climate resilience and adaptation, $10,000,000 for Bureau of Indian Affairs fish hatcheries, and $5,000,000 for administration, and excludes the amounts from the Small and Needy program calculation.
Sec. 80002: Native hawaiian climate resilience: Appropriates $23,500,000 for climate resilience and adaptation activities serving the Native Hawaiian Community, plus $1,500,000 for administration, with no cost-sharing or matching requirement.
Sec. 80003: Tribal electrification program: Appropriates $145,500,000 for zero-emissions energy systems in Tribal homes and $4,500,000 for administration, and excludes the amounts from the Small and Needy program calculation.
Sec. 80004: Emergency drought relief for Tribes: Appropriates $12,500,000 to the Bureau of Reclamation for near-term drought relief for Indian Tribes impacted by a Bureau of Reclamation water project, with no cost-sharing or matching requirement. ($12,500,000)

Applies only to a specific place or group (3)

Sec. 10101: Corporate alternative minimum tax: Within the corporate minimum tax, adjusted financial statement income is reduced by amortization deductions for a defined class of wireless spectrum used by wireless telecommunications carriers and acquired between set dates.
Sec. 50231: Bureau of Reclamation domestic water supply projects: Appropriates $550,000,000 for grants, contracts or agreements covering up to 100 percent of the cost of domestic water supply projects for disadvantaged communities in States or territories described in the first section of the Act of June 17, 1902. ($550,000,000)
Sec. 60103: Greenhouse gas reduction fund: Appropriates $7,000,000,000, $11,970,000,000, $8,000,000,000 and $30,000,000 for grants to eligible recipients, defined as nonprofit organizations meeting four listed criteria.

Funds a specific named project or event (1)

Sec. 10301: Enhancement of Internal Revenue Service resources: Within the Internal Revenue Service appropriations, provides $15,000,000 for a report on the cost, taxpayer opinions, and feasibility of a free direct efile tax return system, due to Congress within nine months of enactment. ($15,000,000)

Different amount for specific places or groups (6)

Sec. 11201: Medicare part D benefit redesign: Redesigns Part D benefits and sets a phase-in of manufacturer discount percentages, starting at 99 percent in 2025, for drugs of manufacturers meeting 2021 expenditure criteria (under 1.0 percent of total expenditures), versus 90 percent and 80 percent for other manufacturers.
Sec. 13103: Increase in energy credit for solar and wind facilities placed in service in connection with low-income communities: Increases the energy credit percentage by 10 or 20 percentage points for qualifying small solar and wind facilities in low-income communities, on Indian land, or in qualifying low-income housing or benefit projects, subject to an annual allocation limit of 1.8 gigawatts for 2023 and 2024.
Sec. 13501: Extension of the advanced energy project credit: Sets up a new allocation program for advanced energy project credits capped at $10,000,000,000 in total, with a limit of $6,000,000,000 on investments outside census tracts defined by a cross-reference and having no earlier certified project. ($6,000,000,000)
Sec. 50122: High-efficiency electric home rebate program: Appropriates $4,275,000,000 for grants to State energy offices and a separate $225,000,000 for grants to Indian Tribes for high-efficiency electric home rebate programs. ($225,000,000)
Sec. 50145: Tribal energy loan guarantee program: Appropriates $75,000,000 for the Tribal energy loan guarantee program and raises that program's loan guarantee cap in paragraph (4) from $2,000,000,000 to $20,000,000,000.
Sec. 50121: Home energy performance-based, whole-house rebates: Requires State energy office plans to pay a contractor or aggregator $200 for each home in a disadvantaged community that receives a rebated retrofit. Rebate caps are also higher for low- or moderate-income households. ($200)

Exception or delay for a subset (14)

Sec. 11001: Providing for lower prices for certain high-priced single source drugs: Excludes certain small biotech drugs from the negotiation-eligible drugs for initial price applicability years 2026, 2027, and 2028. Also sets a floor of 66 percent of a reference price for such drugs first selected in 2029 or 2030.
Sec. 11002: Special rule to delay selection and negotiation of biologics for biosimilar market entry: Delays, for one or two years, the selection of certain biological products for Medicare price negotiation when the Secretary finds a biosimilar is highly likely to be licensed and marketed, and requires rebates if it is not marketed.
Sec. 13303: Energy efficient commercial buildings deduction: Provides that, for real estate investment trusts, any amount deductible under section 179D is allowed in the year the property is placed in service, as an exception to the general earnings and profits rule.
Sec. 50251: Leasing on the outer Continental Shelf: Exempts the scheduling of lease sales in areas adjacent to the named territories from section 18 of the Outer Continental Shelf Lands Act, and authorizes wind lease sales off those territories.
Sec. 60113: Methane emissions reduction program: Appropriates $850,000,000 and $700,000,000 for methane programs and imposes a methane waste emissions charge, with exemptions including facilities subject to and in compliance with section 111 methane requirements.
Sec. 13404: Alternative fuel refueling property credit: Limits the alternative fuel refueling property credit to property placed in service in an eligible census tract, meaning a tract described in section 45D(e) or one that is not an urban area.
Sec. 50263: Royalties on all extracted methane: Requires royalties on all gas produced from Federal land and the outer Continental Shelf under new leases, except gas vented or flared in emergencies, used on the lease, or unavoidably lost.
Sec. 13101: Extension and modification of credit for electricity produced from certain renewable resources: Under the renewable electricity credit, a facility under 1 megawatt, or one that begins construction before 60 days after wage and apprenticeship guidance is published, receives the 5-times credit amount without meeting the wage and apprenticeship requirements.
Sec. 13102: Extension and modification of energy credit: Under the energy credit, a project under 1 megawatt, or one that begins construction before 60 days after wage and apprenticeship guidance is published, receives the 5-times credit amount without meeting the wage and apprenticeship requirements.
Sec. 13403: Qualified commercial clean vehicles: The commercial clean vehicle credit's depreciation-allowance requirement does not apply to unleased vehicles placed in service by certain tax-exempt entities.
Sec. 13702: Clean electricity investment credit: Under the clean electricity investment credit, a facility or storage property under 1 megawatt, or one that begins construction before 60 days after guidance is published, gets the 30 percent rate without meeting wage and apprenticeship requirements; others get 6 percent.
Sec. 13704: Clean fuel production credit: For clean fuel production facilities placed in service before January 1, 2025, the construction-period prevailing wage requirement does not apply, and the repair-period wage rule is applied from taxable years after 2024.
Sec. 13801: Elective payment for energy property and electricity produced from certain renewable resources, etc: Creates elective payment and credit transfer rules for energy credits, and provides that for U.S. possessions with a mirror code tax system the elective payment section is not part of their income tax law unless the possession elects to have it apply.
Sec. 50131: Assistance for latest and zero building energy code adoption: Appropriates $330,000,000 and $670,000,000 for grants to adopt building energy codes, and waives the State cost share requirement from a 1985 appropriations act for assistance under this section.

Delays or blocks a specific regulation (1)

Sec. 11301: Extension of moratorium on implementation of rule relating to eliminating the anti-kickback statute safe harbor protection for prescription drug rebates: Bars the Secretary of Health and Human Services from implementing, administering, or enforcing a specific Office of Inspector General final rule on prescription drug rebate safe harbor protection before January 1, 2032.

Changes a government process (4)

Sec. 50301: Department of Energy: Appropriates $115,000,000 to the Secretary of Energy for personnel, documents, services, data systems, and equipment to carry out environmental reviews and authorizations. ($115,000,000)
Sec. 50302: Federal Energy Regulatory Commission: Appropriates $100,000,000 to the Federal Energy Regulatory Commission for environmental review and authorization activities, and provides that section 3401(a) of the Omnibus Budget Reconciliation Act of 1986 does not apply to the costs of carrying out this section. ($100,000,000)
Sec. 50303: Department of the Interior: Appropriates $150,000,000 to the Secretary of the Interior for environmental review and authorization activities by six named Interior bureaus and offices. ($150,000,000)
Sec. 60115: Environmental Protection Agency efficient, accurate, and timely reviews: Appropriates $40,000,000 to the Environmental Protection Agency for personnel, documents, services, data systems, and equipment to develop reviews for permitting and approval processes. ($40,000,000)

What it does

Sec. 10101: Sets the tentative minimum tax for an applicable corporation at 15 percent of adjusted financial statement income, where average annual adjusted financial statement income over a 3-taxable-year period exceeds $1,000,000,000, for taxable years beginning after December 31, 2022.
Sec. 10201: Imposes a tax equal to 1 percent of the fair market value of stock repurchased by a covered corporation, meaning a domestic corporation whose stock is traded on an established securities market, for repurchases after December 31, 2022.
Sec. 10301: Appropriates $45,637,400,000 for Internal Revenue Service tax enforcement activities, to remain available until September 30, 2031, along with $3,181,500,000 for taxpayer services and other Internal Revenue Service accounts.
Sec. 11001: Establishes a Drug Price Negotiation Program under which the Secretary selects 10 drugs for 2026, 15 for 2027, 15 for 2028, and 20 for 2029 and later years, and negotiates maximum fair prices with manufacturers.
Sec. 11201: Amends Medicare Part D to set the annual out-of-pocket threshold at $2,000 for 2025, adjusted by an annual percentage increase after that, and creates a manufacturer discount program for applicable drugs dispensed on or after January 1, 2025.
Sec. 12001: Extends the premium tax credit rules, including the rule allowing the credit for household income above 400 percent of the poverty line, to cover the period after December 31, 2020, and before January 1, 2026.
Sec. 13401: Revises the clean vehicle credit to $3,750 for a critical minerals requirement and $3,750 for a battery components requirement, with income limits, price limits of $80,000 for vans, sport utility vehicles and pickup trucks and $55,000 for other vehicles, and no credit after December 31, 2032.
Sec. 22004: Appropriates $9,700,000,000 to the Secretary of Agriculture, available until September 30, 2031, for loans and other assistance to eligible rural electric cooperatives for renewable energy, zero-emission, carbon capture and storage systems, and energy efficiency improvements.
Sec. 50264: Requires the Secretary of the Interior to accept the highest valid bids for Lease Sale 257 within 30 days, and to conduct Lease Sale 258 by December 31, 2022, Lease Sale 259 by March 31, 2023, and Lease Sale 261 by September 30, 2023.
Sec. 60103: Adds Clean Air Act section 134 and appropriates $7,000,000,000, $11,970,000,000, and $8,000,000,000, available until September 30, 2024, for grants to provide financial and technical assistance for zero-emission technologies and greenhouse gas emission reduction activities.

Written automatically from the official text by Claude Sonnet 5.5, an AI model. Written 15 Oct 2026 and published after the automatic checks, without a person reading it first. Every line names the section it came from.

Changed after House passage

Compares the bill as passed by the House, 19 Nov 2021, with the final text passed by both chambers. About 24% of the wording the House passed stands in the final text.

Removed before the final vote (334)

Sec. 12001: Additional support for USDA rural water programs: Appropriates $97,000,000 for fiscal year 2022, available until September 30, 2031, for rural water and waste water grants in persistent poverty counties, Tribal lands, colonias, and insular areas.
Sec. 12002: USDA rural water grants for lead remediation: Appropriates $970,000,000 for fiscal year 2022, available until September 30, 2031, for rural water grants to replace service lines that contain lead.
Sec. 12004: Rural energy savings program: Appropriates $200,000,000 to carry out section 6407 of the Farm Security and Rural Investment Act of 2002, with grants of up to 5 percent of a loan (10 percent in persistent poverty counties), and bars agreements with disbursements after September 30, 2031.
Sec. 12008: Rural partnership program: Appropriates $873,000,000 for rural prosperity development grants to partnerships and $97,000,000 for innovation grants to nonprofits and higher education institutions, with non-Federal match requirements and a formula allocation.
Sec. 12101: Assistance for certain farm loan borrowers: Rewrites section 1005 of the American Rescue Plan Act of 2021 to appropriate $1,020,000,000 for loan modifications and section 331(b)(4) authorities, and to set payments for distressed farm loan borrowers of up to 100 percent of eligible farm debt, or up to $150,000 for others.
Sec. 13001: Department of Agriculture research funding: Appropriates funds available until September 30, 2031, for Department of Agriculture research, education, and extension programs, including $5,000,000 for a National Agricultural Statistics Service study and $1,000,000,000 for agricultural research facilities grants.
Sec. 15001: Soil conservation assistance: Appropriates such sums as are necessary for fiscal years 2022 through 2028 for cover crop payments of $25 per acre to producers and $5 per acre to farm owners, up to 1,000 acres each, plus prevented planting payments.
Sec. 20001: Grow your own programs: Appropriates $112,684,000 to the Department of Education for fiscal year 2022, available through September 30, 2025, for Grow Your Own program grants, and amends section 202 of the Higher Education Act of 1965 to set program requirements.
Sec. 20002: Teacher residencies: Appropriates $112,266,000 to the Department of Education for fiscal year 2022, available through September 30, 2025, for grants for teaching residency programs, including programs for prospective teachers in a bachelor's degree program.
Sec. 20003: Support school principals: Appropriates $112,266,000 to the Department of Education for fiscal year 2022, available through September 30, 2025, for grants for school leadership programs described in section 2243 of the Elementary and Secondary Education Act of 1965.
Sec. 20006: Grants for Native American language teachers and educators: Amends the Native American Programs Act of 1974 to appropriate $200,000,000 for fiscal year 2022, available until September 30, 2031, for grants to train Native American language teachers and early childhood educators, with no cost sharing.
Sec. 20021: Increasing the maximum Federal Pell Grant: Amends the Higher Education Act of 1965 to add $550 to the maximum Federal Pell Grant for enrollment at certain institutions for award years 2022–2023 through 2025–2026, and provides the funding for the increase.
Sec. 20022: Expanding Federal Student Aid eligibility: Amends section 484(a)(5) of the Higher Education Act of 1965 to extend federal student aid eligibility for award years 2022–2023 through 2029–2030 to people with deferred enforced departure, DACA deferred action, or temporary protected status.
Sec. 20023: Increase in Pell grants for recipients of means-tested benefits: Amends the Higher Education Act of 1965 so that, for award years 2024–2025 through 2029–2030, applicants who received certain means-tested federal benefits in the prior 24 months have their student aid index set at –$1,500.
Sec. 20024: Retention and completion grants: Creates a Higher Education Act program of retention and completion grants to States, systems of institutions and Tribal Colleges or Universities, with fiscal year 2022 appropriations, matching requirements and an expiration after award year 2026–2027.
Sec. 20025: Institutional aid: Appropriates $470,640,000, $141,120,000, $70,560,000 and $23,520,000 amounts for fiscal years 2022 through 2026 for institutional aid under section 371(b)(2) of the Higher Education Act of 1965, with rules on use of funds and eligibility.
Sec. 20026: Research and development infrastructure competitive grant program: Adds a part to Title III of the Higher Education Act of 1965 creating competitive planning and implementation grants for research and development infrastructure at eligible institutions, and appropriates $3,000,000,000 for fiscal year 2022.
Sec. 20027: Northern Mariana Islands, American Samoa, United States Virgin Islands, Guam, and freely associated States college access: Adds a grant program under the Higher Education Act of 1965 for the Governors of outlying areas to pay the in-State and out-of-State tuition difference for eligible students, up to $15,000 per award year and $75,000 in total.
Sec. 21001: Department of Labor: Appropriates amounts to Department of Labor agencies for fiscal year 2022, available until September 30, 2026, including $195,000,000 for the Employee Benefits Security Administration and $707,000,000 for the Occupational Safety and Health Administration.
Sec. 21002: National Labor Relations Board: Appropriates $350,000,000 to the National Labor Relations Board for fiscal year 2022, available until September 30, 2026, to carry out its functions under the National Labor Relations Act.
Sec. 21003: Equal Employment Opportunity Commission: Appropriates $321,000,000 to the Equal Employment Opportunity Commission for fiscal year 2022, available until September 30, 2026, for investigation, enforcement, outreach, and related activities.
Sec. 21004: Adjustment of civil penalties: Raises civil penalty amounts in the Occupational Safety and Health Act of 1970, the Fair Labor Standards Act of 1938, and the Migrant and Seasonal Agricultural Worker Protection Act, effective January 1, 2022.
Sec. 21005: Civil monetary penalties for parity violations: Amends section 502 of the Employee Retirement Income Security Act of 1974 to add civil monetary penalties for group health plan failures to meet mental health and substance use disorder parity requirements.
Sec. 21006: Penalties under the National Labor Relations Act: Amends section 12 of the National Labor Relations Act to add civil penalties of up to $50,000 per violation, doubled to $100,000 for repeat violations, for employer unfair labor practices, and allows penalties against directors and officers.
Sec. 22001: Dislocated worker employment and training activities: Appropriates $2,000,000,000 to the Department of Labor for fiscal year 2022, available until September 30, 2026, for dislocated worker career, supportive and training services under the Workforce Innovation and Opportunity Act, and requires the funds to supplement, not supplant, other funds.
Sec. 22002: Adult worker employment and training activities: Appropriates $1,000,000,000 to the Department of Labor for fiscal year 2022, available until September 30, 2026, for adult career, supportive and training services under the Workforce Innovation and Opportunity Act, and requires the funds to supplement and not supplant other public funds.
Sec. 22003: Youth workforce investment activities: Appropriates $1,500,000,000 to the Department of Labor for fiscal year 2022, available until September 30, 2026, for youth workforce investment activities, paid work experiences and community-based partnerships, and requires the funds to supplement, not supplant, other funds.
Sec. 22004: Employment service: Appropriates to the Department of Labor for fiscal year 2022, available until September 30, 2026, $400,000,000 for Wagner-Peyser Act State grant activities and $100,000,000 for improvements to State workforce and labor market information systems.
Sec. 22005: Re-entry employment opportunities: Appropriates to the Department of Labor for fiscal year 2022, available until September 30, 2026, $375,000,000 for the Reentry Employment Opportunities program and $125,000,000 for competitive grants to national and regional intermediaries for reentry employment programs for young adults.
Sec. 22006: Registered apprenticeships, youth apprenticeships, and pre-apprenticeships: Appropriates to the Department of Labor for fiscal year 2022, available until September 30, 2026, $500,000,000 to create or expand registered, pre- and youth apprenticeship programs, and $500,000,000 to support such programs serving individuals with barriers to employment.
Sec. 22007: Industry or sector partnership grants: Appropriates $4,600,000,000 to the Department of Labor for fiscal year 2022 for competitive grants to partnerships for industry or sector employment and training, plus $150,000,000 for administration and $250,000,000 for State and local board assistance, with a supplement-not-supplant rule.
Sec. 22008: Job Corps: Appropriates $500,000,000 to the Department of Labor for fiscal year 2022, available until September 30, 2026, for Job Corps operators and service providers and for construction, rehabilitation and acquisition of Job Corps centers, and sets eligibility of operators and service providers.
Sec. 22010: Migrant and seasonal farmworker programs: Appropriates $70,000,000 to the Department of Labor for fiscal year 2022, available until September 30, 2026, for migrant and seasonal farmworker activities under section 167(d) of the Workforce Innovation and Opportunity Act, using 150 percent of the poverty line for low-income eligibility.
Sec. 22013: Provision of information: Provides that, for determining eligibility to participate in activities funded under this subtitle, information from Federal agencies other than the Department of Labor or the Department of Education is not required.
Sec. 22014: Definitions: Defines terms for Part 1 of Subtitle C, including eligible partnership, evidence-based, registered apprenticeship program, Secretary (Secretary of Labor), and terms drawn from the Workforce Innovation and Opportunity Act.
Sec. 22101: Adult education and literacy: Appropriates $700,000,000 to the Department of Education for fiscal year 2022, available until September 30, 2027, for adult education and literacy activities under the Workforce Innovation and Opportunity Act, and requires the funds to supplement, not supplant, other funds.
Sec. 22102: Career and technical education: Appropriates $600,000,000 for career and technical education programs and $100,000,000 for the innovation and modernization program under the Carl D. Perkins Career and Technical Education Act of 2006, available until September 30, 2027; funds supplement, not supplant, other funds.
Sec. 22103: Community college and industry partnership grants: Appropriates $4,900,000,000 to the Department of Education for fiscal year 2022 for competitive grants to community colleges and similar institutions for employment and training, plus $100,000,000 for administration, and sets application, use-of-funds, and definition rules.
Sec. 22201: Competitive integrated employment transformation grant program: Appropriates $189,000,000 and $81,000,000 to the Department of Labor through fiscal year 2029 for grants to covered States to help employers move from special certificates to competitive integrated employment, with application, use-of-funds and allotment rules.
Sec. 22202: Grants for States to expand competitive integrated employment: Appropriates $24,000,000 to the Department of Labor through fiscal year 2029 for 5-year grants to covered States that have phased out special certificates, allotted by population, to expand competitive integrated employment and integrated services.
Sec. 22203: Technical assistance: Appropriates $6,000,000 to the Department of Labor through fiscal year 2029 to establish a national technical assistance center for employers moving from special certificates to competitive integrated employment, and to share evidence-based practices.
Sec. 22204: Supplement and not supplant: Requires that funds made available to a State under this part supplement and not supplant Federal, State, or local public funds spent on transforming employer models or supporting competitive integrated employment of people with disabilities.
Sec. 22205: Definitions: Defines terms for this part, including competitive integrated employment, employee, employer, integrated services, people with disabilities, and Secretary (the Secretary of Labor).
Sec. 22301: Definitions: Defines terms for this part, including direct support worker, eligible entity, family caregiver, pre-apprenticeship program, registered apprenticeship program and State, and adopts definitions from the Perkins and Workforce Innovation and Opportunity Acts.
Sec. 22302: Grants to support the direct care workforce: Appropriates $1,000,000,000 to the Secretary of Labor for fiscal year 2022, available until September 30, 2031, for competitive 3-year grants to eligible entities for wages, supports, recruitment, retention and training of direct support workers.
Sec. 23001: Birth through five child care and early learning entitlement: Sets definitions for a birth through five child care and early learning entitlement, including eligible child and eligible activity, and appropriates amounts to the Department of Health and Human Services for States and Puerto Rico, starting with $11,460,000,000 for fiscal year 2022.
Sec. 23002: Universal preschool: Defines terms and appropriates funds to the Department of Health and Human Services for fiscal years 2022 through 2027, including $4,000,000,000 for fiscal year 2022 payments to States for universal preschool, plus amounts for Tribes, territories, migrant programs and Head Start staff compensation.
Sec. 24001: Expanding community eligibility: Amends the Richard B. Russell National School Lunch Act to set the community eligibility multiplier at 2.5 and the threshold at not more than 25 percent for school years 2022 to 2027, then 1.6 and 40 percent, and creates a statewide community eligibility program.
Sec. 24002: Summer electronic benefits transfer for children program: Adds section 13A to the Richard B. Russell National School Lunch Act, setting up a program for summer 2023 and summer 2024 in which States and covered Indian Tribal organizations issue summer EBT benefits of $65 per child per month in 2023, and appropriates $50,000,000 for implementation grants.
Sec. 24003: Healthy food incentives demonstration: Appropriates $250,000,000 for fiscal year 2022 to the Secretary of Agriculture for technical assistance, evaluation, grants and monetary incentives to improve meal quality, nutrition environments, food procurement, and statewide nutrition education coordinators in child nutrition programs.
Sec. 24004: School kitchen equipment grants: Appropriates $30,000,000 for fiscal year 2022 to the Secretary of Agriculture for scratch cooking training and technical assistance and for State grants funding competitive subgrants to schools to buy equipment valued over $1,000 for school lunch and breakfast programs.
Sec. 25004: Funding for the aging network and infrastructure: Appropriates amounts for fiscal year 2022 to the Department of Health and Human Services for Older Americans Act programs, including $655,000,000 for part B of title III and $140,000,000 for part C of title III, and waives certain non-Federal contribution requirements.
Sec. 25005: Technical assistance center for supporting direct care and caregiving: Appropriates $20,000,000 for fiscal year 2022 to the Secretary of Health and Human Services to establish a national technical assistance center supporting direct care workforce recruitment, training and retention, and family caregivers.
Sec. 25006: Funding to support unpaid caregivers: Appropriates $40,000,000 for fiscal year 2022 to the Secretary of Health and Human Services for awards under section 373(i) of the Older Americans Act for initiatives addressing the behavioral health needs of family caregivers and older relative caregivers, supplementing other funds.
Sec. 26001: Corporation for national and community service and the National Service Trust: Appropriates fiscal year 2022 funds to the Corporation for National and Community Service, including $3,200,000,000 for AmeriCorps State and national, $400,000,000 for State commissions and $600,000,000 for AmeriCorps VISTA, plus climate service and administrative funds.
Sec. 26002: Workforce development in support of climate resilience and mitigation: Appropriates funds for fiscal year 2022 to the Department of Labor for YouthBuild ($450,000,000), Job Corps ($450,000,000), pre-apprenticeship and registered apprenticeship programs, reentry employment ($1,000,000,000), paid youth employment ($350,000,000), oversight and administration.
Sec. 27001: Requirements with respect to cost-sharing for certain insulin products: Amends the Employee Retirement Income Security Act of 1974 so that, from plan years beginning on or after January 1, 2023, group health plans cover selected insulin products with no deductible and cost-sharing capped at the lesser of $35 or 25 percent of net price per 30-day supply.
Sec. 27002: Oversight of pharmacy benefit manager services: Adds section 727 to the Employee Retirement Income Security Act of 1974, barring contracts that limit disclosure to plan sponsors and requiring pharmacy benefit managers and insurers to send reports every 6 months, with civil penalties of $10,000 per day.
Sec. 30201: Grants to reduce waste in communities: Adds section 7011 to the Solid Waste Disposal Act, appropriating $95,000,000 for organics recycling and food waste grants and $95,000,000 for other waste reduction grants, with 5 percent reserved for administrative costs.
Sec. 30301: Lead remediation projects: Appropriates $9,000,000,000 for fiscal year 2022 for lead service line replacement, school and child care lead filtration, drinking water fountain replacement and lead remediation grants, with no cost share and 7 percent reserved for administration.
Sec. 30302: Funding for water assistance program: Appropriates $225,000,000 for fiscal year 2022, to remain available until expended, for grants to reduce arrearages and rates charged to low-income households for drinking water and wastewater services, with up to 3 percent reserved for Tribes and 7 percent for administrative costs.
Sec. 30412: High-Efficiency Electric Home Rebate Program: Rewrites section 124 of the Energy Policy Act of 2005 as a High-Efficiency Electric Home Rebate Program, appropriating $2,226,000,000 for rebates and $3,800,000,000 more for Tribal communities and low- or moderate-income households, with rebate caps and contractor payments.
Sec. 30421: Critical facility modernization: Appropriates $500,000,000 for fiscal year 2022, available through September 30, 2031, for State grants under the State Energy Program to fund projects improving the energy resilience of public or nonprofit buildings, with a 10 percent administrative cap and no matching funds requirement.
Sec. 30431: Zero-emissions vehicle infrastructure grants: Appropriates $600,000,000, $200,000,000 and $200,000,000 through September 30, 2028 for State programs building level 2 chargers, direct current fast chargers and hydrogen fueling stations in rural, underserved or disadvantaged communities, with a 5 percent administrative cap.
Sec. 30602: Establishing a health insurance affordability fund: Establishes an Improve Health Insurance Affordability Fund run by the Secretary of Health and Human Services, appropriates $10,000,000,000 for 2023 through 2025, and sets rules for state allocations, reinsurance or cost-sharing uses, and a default federal reinsurance safeguard.
Sec. 30603: Funding for the provision of health insurance consumer information: Adds a paragraph to section 2793(e) of the Public Health Service Act appropriating $100,000,000 for 2022, to remain available until expended, of which $25,000,000 is for each of 2022 through 2025 to carry out that section.
Sec. 30604: Requirements with respect to cost-sharing for insulin products: Requires group and individual health coverage to cover selected insulin products from 2023 with no deductible and cost-sharing capped at the lesser of $35 or 25 percent of the net negotiated price per 30-day supply, with related rules for catastrophic plans.
Sec. 30605: Cost-sharing reductions for individuals receiving unemployment compensation: Amends section 1402(f) of the Patient Protection and Affordable Care Act to cover years 2021 through 2022 and to change the 133 percent figure to 150 percent for cost-sharing reductions for individuals receiving unemployment compensation.
Sec. 30606: Oversight of pharmacy benefit manager services: Adds Public Health Service Act section 2799A–12, barring group health plan contracts that limit disclosure and requiring pharmacy benefit managers and issuers to report drug spending and rebate data every 6 months, with civil penalties of $10,000 per day, plus a GAO study.
Sec. 30607: Funding to support State applications for section 1332 waivers and administration: Amends section 1332 of the Patient Protection and Affordable Care Act to appropriate $50,000,000 for fiscal year 2022 for grants to States, each not above $5,000,000, for developing, extending, amending or implementing waiver plans.
Sec. 30608: Adjustments to uncompensated care pools and disproportionate share hospital payments: Bars Federal financial participation under section 1115 uncompensated care waivers for care to the section 1902(a)(10)(A)(i)(VIII) expansion population in certain States, and cuts DSH allotments 12.5 percent for States not giving that population benchmark coverage from fiscal year 2023.
Sec. 30609: Further increase in FMAP for Medical Assistance for Newly Eligible Mandatory Individuals: Amends section 1905(y)(1) of the Social Security Act to set the Federal matching rate for newly eligible individuals at 93 percent for calendar quarters in 2023 through 2025 and 90 percent for 2026 and each year after.
Sec. 30711: HCBS improvement planning grants: Appropriates $130,000,000 for fiscal year 2022 for HCBS improvement planning grants to States, plus $5,000,000 for guidance and technical assistance, and sets the plan contents, approval steps and definitions.
Sec. 30712: HCBS Improvement Program: Amends Social Security Act section 1905 to raise the Federal medical assistance percentage by 6 percentage points for HCBS program improvement States, with further increases and conditions on State use.
Sec. 30713: Funding for Federal activities related to Medicaid HCBS: Appropriates $40,000,000 for fiscal year 2022 to carry out section 30712, including guidance, technical assistance, program integrity and oversight, and periodic reports to the House Energy and Commerce and Senate Finance Committees.
Sec. 30714: Funding for HCBS quality measurement and improvement: Sets an 80 percent Federal matching rate for State reporting of home and community-based services quality measures, exempts those payments from territories' limits, requires HCBS quality measures in child and adult core sets, and appropriates $22,000,000 for fiscal year 2022.
Sec. 30715: Permanent extension of Medicaid protections against spousal impoverishment for recipients of home and community-based services: Amends section 1924(h)(1)(A) of the Social Security Act so spousal impoverishment protections cover recipients of home and community-based services, and replaces the September 30, 2023 date in section 2404 of the Affordable Care Act with the enactment date.
Sec. 30716: Permanent extension of Money Follows the Person Rebalancing demonstration: Amends section 6071 of the Deficit Reduction Act of 2005 to set $450,000,000 for each fiscal year after fiscal year 2022, appropriates $5,000,000 for technical assistance, and rescinds and reallocates unexpended State grant amounts after four fiscal years.
Sec. 30717: Funding to improve the accuracy and reliability of certain skilled nursing facility data: Amends section 1888 of the Social Security Act to add validation of skilled nursing facility assessment and staffing data, appropriates $50,000,000 for fiscal year 2022, and reduces payment rates by 2 percentage points for facilities submitting inaccurate data in fiscal years 2026 through 2031.
Sec. 30718: Ensuring accurate information on cost reports: Appropriates $250,000,000 for fiscal year 2022, available through fiscal year 2031, for an annual audit from 2023 through 2031 of cost reports from a representative sample of skilled nursing facilities.
Sec. 30719: Survey improvements: Adds a new subsection to section 1819 of the Social Security Act appropriating $325,000,000 for fiscal year 2022, available through fiscal year 2031, for Secretary reviews of skilled nursing facility surveys and for training, tools, technical assistance and financial support.
Sec. 30720: Nurse staffing requirements: Appropriates $50,000,000 for fiscal year 2022 and requires periodic studies and reports on minimum nurse-to-resident staffing ratios for skilled nursing facilities, followed by regulations setting the ratios, with a rural waiver.
Sec. 30721: Extending continuous coverage for pregnant and postpartum individuals: Requires Medicaid and CHIP to cover pregnant and postpartum individuals through the end of the month in which the 12-month period after pregnancy ends, replaces the State option with a requirement, and sets effective dates and a State legislation exception.
Sec. 30722: State option to provide coordinated care through a maternal health home for pregnant and postpartum individuals: Adds Social Security Act section 1945B, letting a State plan amendment offer coordinated care through maternal health homes for pregnant and postpartum individuals, with payments, a 15-point FMAP increase for 8 quarters, planning grants, and reporting.
Sec. 30731: Increasing Medicaid cap amounts and the Federal medical assistance percentage for the territories: Sets Medicaid cap amounts for the territories for fiscal year 2022 (including $3,600,000,000) and later years, sets FMAP at 83 percent (76 percent for Puerto Rico in 2022), and sets a Puerto Rico physician payment floor with FMAP reductions.
Sec. 30741: Investments to ensure continued access to health care for children and other individuals: Requires 12 months of continuous Medicaid and CHIP eligibility for children under 19, ends the temporary Medicaid FMAP increase on September 30, 2022, covers inmates in the 30 days before release, and expands a mental health demonstration.
Sec. 30751: Encouraging continued access after the end of the public health emergency: Cuts a State's Federal medical assistance percentage by 3.1 percentage points for any calendar quarter from October 1, 2022 to December 31, 2025 in which it makes Medicaid eligibility rules more restrictive than on October 1, 2021, with a budget-deficit option.
Sec. 30801: Investments to strengthen CHIP: Amends the Social Security Act to provide such sums as are necessary for CHIP allotments from fiscal year 2027 on, removes end dates from other CHIP provisions, applies Medicaid drug rebates to CHIP, and adds a State option on children's eligibility.
Sec. 30901: Providing coverage for hearing care under the Medicare program: Adds Medicare Part B coverage of hearing aids and audiology services by qualified audiologists and hearing aid professionals from January 1, 2023, sets payment rules and limits, and appropriates $370,000,000 for implementation.
Sec. 31001: Funding to support core public health infrastructure for State, territorial, local, and Tribal health departments at the Centers for Disease Control and Prevention: Appropriates $200,000,000 for fiscal year 2022 and larger amounts through fiscal year 2026 for core public health infrastructure, with formula and competitive grants to health departments and CDC activities.
Sec. 31002: Funding for health center capital grants: Appropriates $2,000,000,000 for fiscal year 2022 for capital project grants and cooperative agreements to health centers, covering facility construction and renovation and mobile clinics.
Sec. 31003: Funding for teaching health center graduate medical education: Appropriates $3,370,000,000 for fiscal year 2022 for teaching health center graduate medical education payments and development grants, and sets permitted and priority uses of the funds.
Sec. 31007: Funding for schools of medicine in underserved areas: Appropriates $500,000,000 for fiscal year 2022 to the Secretary for awards to institutions of higher education to establish, improve, or expand allopathic or osteopathic schools of medicine or branch campuses, with a priority for minority-serving institutions.
Sec. 31008: Funding for schools of nursing in underserved areas: Appropriates $500,000,000 for fiscal year 2022 to the Secretary for grants to schools of nursing to modernize nursing education and increase faculty and students, with listed uses of funds.
Sec. 31009: Funding for palliative care and hospice education and training: Appropriates $25,000,000 for fiscal year 2022 to the Secretary for grants or contracts supporting training of health professionals in palliative and hospice care, with priority for certain applicants.
Sec. 31010: Funding for palliative medicine physician training: Appropriates $20,000,000 for fiscal year 2022 to the Secretary for grants and contracts to schools of medicine, teaching hospitals, and graduate medical education programs to train physicians in palliative medicine.
Sec. 31011: Funding for palliative care and hospice academic career awards: Appropriates $20,000,000 for fiscal year 2022 to the Secretary to establish a program of awards for early-career junior faculty in hospice and palliative medicine at accredited health professions schools.
Sec. 31012: Funding for hospice and palliative nursing: Appropriates $20,000,000 for fiscal year 2022 to the Secretary for grants and contracts to schools of nursing, health care facilities, and certified nurse assistant programs to train individuals in team-based palliative care.
Sec. 31013: Funding for dissemination of palliative care information: Appropriates $5,000,000 for fiscal year 2022 to the Secretary for grants or contracts to public and nonprofit entities to disseminate information on the benefits of palliative care.
Sec. 31023: Funding for infrastructure modernization and innovation at the Food and Drug Administration: Appropriates $150,000,000 for improving Food and Drug Administration technological infrastructure and $150,000,000 for modernizing laboratory infrastructure used by the Food and Drug Administration, for fiscal year 2022.
Sec. 31031: Funding for local entities addressing social determinants of maternal health: Appropriates $100,000,000 for fiscal year 2022 to the Secretary for grants or contracts to community-based and other organizations in areas with high rates of adverse maternal health outcomes, to address social determinants of maternal health.
Sec. 31032: Funding for the Office of Minority Health: Appropriates $75,000,000 for fiscal year 2022 to the Secretary, acting through the Deputy Assistant Secretary for Minority Health, for grants or contracts to community-based organizations addressing social determinants of maternal health.
Sec. 31033: Funding to grow and diversify the nursing workforce in maternal and perinatal health: Appropriates $170,000,000 for fiscal year 2022, to remain available until expended, for grants or contracts to accredited schools of nursing to grow and diversify the perinatal nursing workforce, including scholarships.
Sec. 31035: Funding to grow and diversify the doula workforce: Appropriates $50,000,000 for fiscal year 2022, to remain available until expended, for grants or contracts to establish or expand programs that grow and diversify the doula workforce.
Sec. 31036: Funding to grow and diversify the maternal mental health and substance use disorder treatment workforce: Appropriates $75,000,000 for fiscal year 2022, to remain available until expended, for grants or contracts to grow and diversify the maternal mental health and substance use disorder treatment workforce.
Sec. 31037: Funding for maternal mental health equity grant programs: Appropriates $100,000,000 for fiscal year 2022, to remain available until expended, for grants or contracts to address maternal mental health conditions and substance use disorders in pregnant, lactating, and postpartum individuals.
Sec. 31038: Funding for education and training at health professions schools to identify and address health risks associated with climate change: Appropriates $85,000,000 for fiscal year 2022, to remain available until expended, for grants or contracts supporting education and training on health risks of climate change for pregnant, lactating, and postpartum individuals.
Sec. 31039: Funding for minority-serving institutions to study maternal mortality, severe maternal morbidity, and adverse maternal health outcomes: Appropriates $50,000,000 for fiscal year 2022, to remain available until expended, for grants or contracts to minority-serving institutions to study maternal mortality, severe maternal morbidity, and maternal health outcomes, with outreach and technical assistance.
Sec. 31042: Funding for the surveillance for emerging threats to mothers and babies: Appropriates $100,000,000 for fiscal year 2022, to remain available until expended, for carrying out section 317C of the Public Health Service Act with respect to surveillance for emerging threats to mothers and babies.
Sec. 31046: Funding for expanding the use of technology-enabled collaborative learning and capacity building models for pregnant and postpartum individuals: Appropriates $30,000,000 for fiscal year 2022, to remain available until expended, for grants or contracts to evaluate, develop, and expand technology-enabled collaborative learning and capacity building models for maternal health care.
Sec. 31047: Funding for promoting equity in maternal health outcomes through digital tools: Appropriates $30,000,000 for fiscal year 2022, to remain available until expended, for grants or contracts to reduce racial and ethnic disparities in maternal health outcomes by increasing access to digital tools, with technical assistance.
Sec. 31055: Funding for community violence and trauma interventions: Appropriates $2,500,000,000 for fiscal year 2022, available until expended, for CDC-led grants, contracts, training and research to support public health-based interventions to reduce community violence and trauma.
Sec. 31060: Funding to increase research capacity at certain institutions: Appropriates $75,000,000 for fiscal year 2022, available until expended, for National Institutes of Health programs to increase research capacity at minority-serving institutions and to support scientific workforce diversity.
Sec. 31061: Funding for research related to developmental delays: Appropriates $10,000,000 for fiscal year 2022, available until expended, for National Institutes of Health research on developmental delays, including speech and language delays in infants and toddlers, and requires the funds to supplement, not supplant, other funds.
Sec. 31062: Supplemental funding for the World Trade Center Health Program: Amends the Public Health Service Act to create a World Trade Center Health Program Supplemental Fund, appropriates $2,860,000,000 into it through fiscal year 2031, and makes conforming amendments to related sections.
Sec. 31071: Native Hawaiian health care systems: Appropriates $50,000,000, available until September 30, 2031, for grants or contracts to Papa Ola Lokahi to support Native Hawaiian health care systems, including facilities, equipment and information technology.
Sec. 31072: Native Hawaiian health improvement grants: Appropriates $224,000,000, available until September 30, 2031, for grants to eligible Native Hawaiian entities to improve Native Hawaiian health through health promotion, disease prevention and primary health services.
Sec. 31073: Native Hawaiian health care systems liability coverage: Applies section 102(d) of the Indian Self-Determination and Education Assistance Act to Native Hawaiian health care systems and their employees, sets the effective date as the date of enactment, and ends the section on October 1, 2031.
Sec. 31101: Deployment of Next Generation 9–1–1: Appropriates $470,000,000 for grants to implement and maintain Next Generation 9–1–1 and $20,000,000 for administration, both available until September 30, 2030, and requires recovery of grant funds in four listed cases.
Sec. 31103: Public Safety Next Generation 9–1–1 Advisory Board: Appropriates $1,000,000 to the National Telecommunications and Information Administration, available until September 30, 2030, to establish a 16-member Public Safety Next Generation 9–1–1 Advisory Board that makes recommendations to the Assistant Secretary.
Sec. 31104: Definitions: Defines terms for the subtitle, including 9–1–1 fee or charge, Assistant Secretary, commonly accepted standards, eligible entity, Next Generation 9–1–1, and State.
Sec. 31203: Affordability: Appropriates $280,000,000 for pilot-project grants on affordable broadband in urban communities, $15,000,000 for administration, and $5,000,000 for a 12-member advisory committee on broadband affordability, all available until September 30, 2031.
Sec. 31204: Access to devices: Appropriates $475,000,000 for grants to connected device distribution programs, plus $20,000,000 for administration and $5,000,000 for outreach, sets device limits per eligible household, and requires recovery of misused grant funds.
Sec. 31301: Additional support for distance learning: Appropriates $300,000,000, available until September 30, 2030, to the Emergency Connectivity Fund for support of costs incurred after enactment and before June 30, 2030, and bars use of funds for covered communications equipment or services.
Sec. 31402: Destination marketing organization grant program to promote safe domestic travel: Appropriates $47,500,000 for Commerce Department grants to destination marketing organizations to promote domestic travel, $1,500,000 for administrative costs, and $1,000,000 to collect data on domestic travel and tourism.
Sec. 31502: Federal Trade Commission: Amends section 5(m)(1)(A) of the Federal Trade Commission Act by inserting references to the Act's prohibition of unfair or deceptive acts or practices and to a violation of the Act.
Sec. 40001: Public housing investments: Appropriates amounts to the Secretary of Housing and Urban Development for fiscal year 2022, including $10,000,000,000 for the Public Housing Capital Fund and $1,200,000,000 for section 24 grants, and sets terms and conditions for their use.
Sec. 40002: Investments in affordable and accessible housing production: Appropriates $9,925,000,000 and $14,925,000,000 for activities under the HOME Investment Partnerships Program, plus amounts for technical assistance and administration, and sets allocation formulas, waivers and spending limits.
Sec. 40003: Housing investment fund: Appropriates $740,000,000 to the Treasury Department to set up a Housing Investment Fund in the CDFI Fund that makes grants for affordable housing, plus $10,000,000 for administrative costs, and sets eligible grantees and uses.
Sec. 40004: Section 811 supportive housing for people with disabilities: Appropriates $450,000,000 for capital advances and project rental assistance for supportive housing for persons with disabilities under section 811, plus $7,500,000 for technical assistance and $42,500,000 for administration, with cost limits and occupancy standards.
Sec. 40005: Section 202 supportive housing for the elderly program: Appropriates $450,000,000 for fiscal year 2022 for the Supportive Housing for the Elderly Program (capital advances, project-based rental assistance contracts, service coordinators), plus $7,500,000 for technical assistance and $42,500,000 for administration.
Sec. 40007: Revitalization of distressed multifamily properties: Appropriates $1,550,000,000 for fiscal year 2022 for direct loans, which may be forgivable, to owners of distressed multifamily properties for necessary physical improvements, and $50,000,000 for administration, with eligibility, interest, affordability and matching terms.
Sec. 40008: Investments in rural rental housing: Appropriates $1,800,000,000 to the Rural Housing Service for loans and grants for rural rental housing, $100,000,000 for continued assistance under section 3203 of the American Rescue Plan Act of 2021, and $100,000,000 for administration.
Sec. 40009: Housing vouchers: Appropriates amounts for fiscal year 2022 for housing vouchers, including $15,000,000,000 for tenant-based rental assistance for extremely low-income families and $7,100,000,000 for households experiencing or at risk of homelessness, with allocation terms and waiver authority.
Sec. 40010: Project-based rental assistance: Appropriates $880,000,000 for project-based rental assistance, $20,000,000 for technical assistance and $100,000,000 for administration for fiscal year 2022, sets contract and award terms, and allows waivers of section 8 requirements.
Sec. 40011: Investments in Native American Communities: Appropriates funds for Native American and Native Hawaiian housing, including $277,500,000 in formula grants and $277,500,000 in competitive grants, plus Indian community development block grants, administration and technical assistance.
Sec. 40012: Increased affordable housing program investment: Requires each Federal Home Loan Bank to contribute 15 percent of the prior year's net income, with an aggregate floor of $100,000,000 a year, to Affordable Housing Programs in 2022 through 2027.
Sec. 40101: Community development block grant funding for affordable housing and infrastructure: Appropriates $1,735,000,000 for community development block grants, $700,000,000 for colonias, $500,000,000 for manufactured housing community improvements, $87,500,000 for administration and $27,500,000 for technical assistance.
Sec. 40102: Lead-based paint hazard control and housing-related health and safety hazard mitigation in housing of families with lower incomes: Appropriates $3,425,000,000, $250,000,000 and $1,000,000,000 in grants for lead-based paint and housing-related health and safety hazard work, plus $75,000,000 for training and $250,000,000 for administration.
Sec. 40103: Unlocking possibilities program: Appropriates amounts to the Secretary of Housing and Urban Development for fiscal year 2022, including $1,646,000,000 for competitive grants, and sets up a competitive grant program for housing plans, zoning and regulatory reform, and community development planning and implementation.
Sec. 40104: Strengthening resilience under national flood insurance program: Cancels outstanding National Flood Insurance Program debt owed under notes issued under two named Acts, directs the interest savings to flood mapping, and appropriates $600,000,000 for graduated insurance discounts for policyholders at or below 120 percent of area median income.
Sec. 40105: Community Restoration and Revitalization Fund: Appropriates $2,000,000,000, $500,000,000, $400,000,000 and $100,000,000 to a Community Restoration and Revitalization Fund for competitive grants for community-led affordable housing, civic infrastructure, community land trusts and shared equity homeownership.
Sec. 40106: Fair housing activities and investigations: Appropriates $540,000,000 for the Fair Housing Initiatives Program and $160,000,000 for the Secretary's administration costs for fiscal year 2022, and lets the Secretary of Housing and Urban Development issue regulations, notices and guidance to carry out the section.
Sec. 40107: Intergovernmental fair housing activities and investigations: Appropriates $75,000,000 for cooperative efforts and Fair Housing Assistance Program agreements with State and local fair housing agencies, and $25,000,000 for the Secretary's costs of administering and overseeing the section, for fiscal year 2022.
Sec. 40202: Home loan program: Appropriates funds to the Secretaries of Housing and Urban Development, Agriculture and the Treasury for a 20-year mortgage loan program for first-time, first-generation homebuyers, with loan limits of $48,000,000,000 and $12,000,000,000 and a GNMA guarantee limit of $60,000,000,000.
Sec. 40203: HUD-insured small dollar mortgage demonstration program: Appropriates $76,000,000, $10,000,000 and $14,000,000 to the Secretary of Housing and Urban Development for a program to increase access to small-dollar mortgages of $100,000 or less, for loan costs, and for administration.
Sec. 40204: Investments in rural homeownership: Appropriates $90,000,000 to the Rural Housing Service for single family housing repair grants and $10,000,000 for its administrative expenses, and waives certain eligibility limits and use limits in federal regulations for those grants.
Sec. 40301: Program administration, training, technical assistance, capacity building, and oversight: Appropriates $949,250,000 to the Secretary of Housing and Urban Development for administration, training and technical assistance, and $43,250,000, $5,000,000 and $2,500,000 to three Inspectors General for oversight, available until September 30, 2031.
Sec. 40401: Minority Business Development Agency: Appropriates $200,000,000, $1,000,000,000 and $400,000,000 to the Minority Business Development Agency for rural business centers, grants to assist minority business enterprises, and at least 5 regional offices.
Sec. 40403: Supporting factory-built housing through SSBCI: Amends the State Small Business Credit Initiative Act of 2010 to change the program end date to September 30, 2030 and to require technical assistance contracts for factory-built housing businesses, and appropriates $25,000,000 to the Secretary of the Treasury.
Sec. 50001: Cybersecurity and Infrastructure Security Agency: Appropriates funds to the Cybersecurity and Infrastructure Security Agency for fiscal year 2022, available until September 30, 2031, in seven amounts from $15,000,000 to $100,000,000, for federal system cybersecurity, training, information sharing, cloud and control systems.
Sec. 50002: Cybersecurity assistance: Appropriates $80,000,000 for State, local, Tribal and territorial cybersecurity recruitment and training grants and $20,000,000 for grants to migrate their online services to the .gov domain, and bars use of the funds for National Flood Insurance Act activities.
Sec. 50003: Nonprofit security grant program: Appropriates $50,000,000 for Nonprofit Security Grant Program grants under the Urban Area Security Initiative and $50,000,000 for grants under the State Homeland Security Grant Program, available until September 30, 2031, and bars use of the funds for National Flood Insurance Act activities.
Sec. 60001: Protections and work permits: Directs the Secretary of Homeland Security to parole certain long-resident aliens for 5 years or until September 30, 2031, with employment and travel authorization, and sets eligibility, extension, revocation, confidentiality and interim rule requirements.
Sec. 60002: Recapture of unused immigrant visa numbers: Amends section 201 of the Immigration and Nationality Act to set a 226,000 floor for the family-sponsored limit, add unused family-sponsored and employment-based visas back starting in fiscal year 2022, and keep certain diversity visas available.
Sec. 60003: Adjustment of status: Amends section 245 of the Immigration and Nationality Act so the Secretary of Homeland Security may accept adjustment-of-status applications on payment of a $1,500 supplemental fee, and exempts certain petition beneficiaries from numerical limits on payment of $2,500, $5,000 or $50,000.
Sec. 60004: Additional supplemental fees: Requires deposit in the Treasury general fund of fees under this subtitle, bars their waiver, and sets supplemental fees, including $100, $800 and $15,000 per immigrant petition and $19 for Form I-94, effective 180 days after enactment or May 1, 2022, whichever is earlier.
Sec. 60005: U.S. Citizenship and Immigration Services: Appropriates $2,800,000,000 for fiscal year 2022 to U.S. Citizenship and Immigration Services, available until expended, to adjudicate applications under sections 60001 and 60003 and to reduce case processing backlogs.
Sec. 61001: Funding for community-based violence intervention initiatives: Appropriates $2,500,000,000 to the Attorney General for fiscal year 2022, available until September 30, 2031, for competitive grants and contracts for community violence intervention strategies, plus training, research, evaluation and data collection.
Sec. 70709: Withdrawals: Directs the Secretary of the Interior to withdraw Bureau of Land Management lands from entry, leasing and related uses on or before June 30, 2024, resulting in a $10,000,000 aggregate reduction in receipts payable to the Treasury through fiscal year 2031.
Sec. 70802: Large scale water reuse: Appropriates $100,000,000 to the Bureau of Reclamation for fiscal year 2022, available until September 30, 2031, for competitive nonreimbursable grants to eligible entities for large wastewater reclamation and reuse projects costing more than $500,000,000.
Sec. 71201: Repeal of the arctic national wildlife refuge oil and gas program: Repeals section 20001 of Public Law 115–97, cancels any leases issued under it, and requires all payments related to those leases to be returned to the lessees within 30 days of enactment.
Sec. 71301: Protection of the eastern gulf, Atlantic, and pacific coasts: Bars the Secretary of the Interior from issuing any lease or authorization for oil or natural gas exploration, development, or production in the Pacific, Atlantic, and Eastern Gulf of Mexico Outer Continental Shelf planning areas shown on a map dated October 18, 2021.
Sec. 71403: Oil and gas minimum bid: Sets the onshore minimum acceptable bid for oil and gas leases on Federal lands in the contiguous United States at $10 per acre, and requires the Secretary of the Interior to adjust that amount for inflation at least every 4 years.
Sec. 71404: Deferred coal bonus payments: Prohibits the Secretary of the Interior from offering Federal coal leases under a system of deferred bonus payment.
Sec. 71405: Fossil fuel rental rates: Requires onshore oil and gas leases in the contiguous United States to carry a rental of $3 per acre per year for 2 years and $5 per acre per year after, with inflation adjustment and a $20 per acre rental on reinstated leases.
Sec. 71406: Fossil fuel lease term length: Sets new coal leases at a term of ten years, ends leases not producing in commercial quantities after 5 years, caps advance royalties at 10 years, and sets a 5-year primary term for oil and gas leases in the contiguous United States.
Sec. 71409: Oil and gas bonding requirements: Requires the Secretary of the Interior to publish a final rule within 18 months requiring oil or gas lessees to provide a bond, surety or other financial arrangement for reclamation before surface-disturbing activities begin on onshore leases.
Sec. 71410: Per-acre lease fees: Establishes annual non-refundable fees of $4 per acre on new producing and $6 per acre on new nonproducing Federal onshore and offshore oil and gas leases, deposited in the Treasury general fund and adjusted for inflation at least every four years.
Sec. 71411: Offshore oil and gas inspection fees: Requires the Secretary of the Interior to collect inspection fees from operators of outer continental shelf oil and gas facilities, sets fiscal year 2022 amounts such as $11,725 to $35,176 per facility, deposits them in the Treasury general fund, and sets billing deadlines.
Sec. 71412: Onshore oil and gas inspection fees: Requires the designated operator of each Federal oil and gas lease, unit or communitization agreement subject to inspection to pay a nonrefundable annual inspection fee, set at $1,000 per lease, unit or agreement until regulations take effect, and assessed at $1,000 for fiscal year 2022.
Sec. 71413: Severance fees: Directs the Secretary of the Interior to collect annual nonrefundable fees on fossil fuels from new leases on Federal lands and the Outer Continental Shelf: $0.50 per barrel of oil equivalent and $2 per metric ton of coal, deposited in the Treasury General Fund.
Sec. 71414: Idled well fees: Requires regulations within 180 days for an annual nonrefundable fee on each idled well on Federal land and the Outer Continental Shelf, from $500 to $7,500 by years idled, adjusted for inflation every 4 years and deposited in the Treasury General Fund.
Sec. 71415: Annual pipeline owners fee: Requires regulations within 180 days for an annual fee on owners of offshore oil and gas DOI pipelines, $10,000 per mile in water 500 feet or deeper and $1,000 per mile in shallower water, with passed-on fees not deductible from royalty transportation allowances.
Sec. 71417: Elimination of royalty relief: Bars the Secretary of the Interior from reducing, eliminating or suspending royalties or net profit share on Outer Continental Shelf oil and gas leases, bars royalty relief on future such leases, and repeals section 39 of the Mineral Leasing Act (30 U.S.C. 209).
Sec. 90001: Department of energy research, development, and demonstration activities: Appropriates for fiscal year 2022 $1,000,000,000 to the Office of Energy Efficiency and Renewable Energy for demonstration projects, amounts to the Office of Science for fusion and low-dose radiation research, $10,000,000 for produced water demonstrations, and $5,000,000 for diversity support.
Sec. 90006: National aeronautics and space administration climate research and development: Appropriates for fiscal year 2022 to NASA $85,000,000 for climate research, $30,000,000 for data management, $25,000,000 for wildfire fighting research, and $225,000,000 for sustainable aviation research, available until September 30, 2028.
Sec. 90009: National institute of standards and technology hollings manufacturing extension partnership: Appropriates $260,000,000 for fiscal year 2022 to the National Institute of Standards and Technology for the Hollings Manufacturing Extension Partnership, available until September 30, 2028, excluding funds for certain subsections of section 25 of the NIST Act.
Sec. 90016: National Science Foundation core research: Appropriates to the National Science Foundation for fiscal year 2022 $668,000,000 for research awards and fellowships, $25,000,000 for broad demographic participation, and $500,000,000 for climate change research.
Sec. 90017: National Science Foundation technology, innovation, and partnerships directorate: Appropriates to the National Science Foundation for fiscal year 2022 $1,520,000,000 for the Directorate for Technology, Innovation, and Partnerships, $25,000,000 for research security, $200,000,000 for minority-serving institutions, and $55,000,000 for cybersecurity education.
Sec. 90018: National Science Foundation research infrastructure: Appropriates to the National Science Foundation for fiscal year 2022 $200,000,000 for repair or renovation of research facilities, $200,000,000 for mid-scale and major research instrumentation, and $100,000,000 for research facilities modernization at minority-serving institutions.
Sec. 100101: Veteran Federal procurement entrepreneurship training program: Appropriates $35,000,000 to the Small Business Administration and amends section 32 of the Small Business Act to add grants to nonprofits for a Federal procurement entrepreneurship training program for veteran-owned small businesses.
Sec. 100102: Expanding surety bond program: Appropriates $85,000,000 for the surety bond fund and $15,000,000 for administration, and amends the Small Business Investment Act to raise surety guarantee limits from $6,500,000 to $10,000,000, and to $20,000,000 for certain contracts.
Sec. 100201: Funding for uplift incubators: Appropriates $850,000,000 plus $150,000,000 for administration to the Small Business Administration and adds section 49 to the Small Business Act, authorizing competitive financial assistance to eligible applicants to provide uplift incubator services to small businesses.
Sec. 100202: Office of Native American Affairs: Appropriates $10,000,000 to the Small Business Administration and adds section 50 to the Small Business Act, creating an Office of Native American Affairs and a Native American Outreach Program giving entrepreneurship outreach, counseling and training.
Sec. 100203: Office of Rural Affairs: Appropriates $10,000,000 to the Small Business Administration for fiscal year 2022, available until September 30, 2029, and amends section 26 of the Small Business Act to have the Office of Rural Affairs administer annual Rural Small Business Conferences.
Sec. 100204: Office of Emerging Markets: Appropriates $10,000,000 to the Small Business Administration for fiscal year 2022, available until September 30, 2029, and amends section 7 of the Small Business Act to establish an Office of Emerging Markets within the Office of Capital Access, led by a Director.
Sec. 100301: Growth accelerator competition: Appropriates $190,000,000 plus $10,000,000 for administrative expenses to the Small Business Administration, and adds section 51 to the Small Business Act for competitive growth accelerator awards of not less than $100,000 to eligible entities.
Sec. 100401: Increasing equity investment in the SBIC program: Appropriates $20,000,000 to the Small Business Administration and amends the Small Business Investment Act of 1958 on equity investment, adding an emerging managers program for small business investment companies with licensing terms and increased leverage maximums.
Sec. 100402: Microcap small business investment company license: Appropriates $40,000,000 for fiscal year 2022 and amends the Small Business Investment Act of 1958 to let the Administrator license microcap investment companies with relaxed experience rules, a 50 percent investment minimum, $50,000,000 leverage cap and fees.
Sec. 100501: Funding for Community Advantage Loan Program: Appropriates $224,800,000, $4,000,000 and $47,100,000 for the Small Business Administration and amends the Small Business Act to create a Community Advantage Loan Program guaranteeing loans, with a 60 percent underserved-market requirement and caps of $250,000 to $350,000.
Sec. 100502: Funding for credit enhancement and small dollar loan funding: Appropriates $1,480,600,000 and $484,000,000 to the Small Business Administration and amends the Small Business Act to allow direct small dollar loans of up to $150,000, or $1,000,000 for small manufacturers and small government contractors, with fees and interim final rules within 90 days.
Sec. 100503: Extension of temporary fee reductions: Appropriates $950,000,000 to the Small Business Administration to remain available until September 30, 2026, and moves the end dates of temporary 7(a) loan and other fee reductions from 2021 to 2026.
Sec. 100504: Funding for cooperatives: Appropriates $100,000,000 to the Small Business Administration and creates a 5-year pilot program under the Small Business Act guaranteeing loans to cooperatives and employee-owned businesses without a personal or entity guarantee, and adds preferred lender delegated authority for the pilot.
Sec. 100601: Reentry entrepreneurship counseling and training for incarcerated and formerly incarcerated individuals: Appropriates $35,000,000 each for reentry entrepreneurship counseling and training for incarcerated individuals (new section 52 of the Small Business Act) and for formerly incarcerated individuals (new section 53), available until September 30, 2029.
Sec. 100602: New start entrepreneurial development program for formerly incarcerated individuals: Appropriates $35,000,000 to the Small Business Administration, available until September 30, 2029, for a pilot program of grants to organizations that assist formerly incarcerated individuals, with application contents and a 25 percent non-Federal match.
Sec. 110001: Affordable housing access program: Appropriates $9,750,000,000 for competitive transit grants under sections 5307, 5311, and 5339(c) of title 49 to support affordable housing access and enhanced mobility, plus $150,000,000 for research and training and $100,000,000 for administration.
Sec. 110005: Traffic safety clearinghouse: Appropriates $47,500,000 for grants, cooperative agreements, or contracts to operate a national traffic safety enforcement clearinghouse and develop data systems and best practices, and $2,500,000 for administration, available until September 30, 2026.
Sec. 110006: Passenger rail improvement, modernization, and emissions reduction grants: Appropriates $10,000,000,000 to the Secretary of Transportation, available until September 30, 2026, for passenger rail financial assistance under sections 26101 and 26106 of title 49 for high-speed rail corridor planning and capital projects, with a 90 percent Federal share cap.
Sec. 110008: Assistance to update and enforce hazard resistant codes and standards: Appropriates $145,500,000 to FEMA, available until expended, for Building Resilient Infrastructure and Communities technical assistance to adopt and enforce hazard-resistant building codes, plus $4,500,000 for administrative expenses.
Sec. 110009: Economic Development Administration: Appropriates $3,360,000,000 for regional economic growth cluster grants, $1,200,000,000 for recompete grants to distressed communities, $240,000,000 each for energy transition and technical assistance, and $210,000,000 for administration.
Sec. 110011: Climate resilient Coast Guard infrastructure: Appropriates $650,000,000 to the Coast Guard, available until September 30, 2031, for acquiring, designing, and constructing or replacing climate resilient facilities, including personnel readiness facilities, under sections 504(e) and 1101(b)(1) of title 14, United States Code.
Sec. 110014: Alternative water source project grants: Appropriates $125,000,000 to the Environmental Protection Agency, until expended, for alternative water source project grants under section 220 of the Federal Water Pollution Control Act, with climate impact and domestic iron and steel conditions and a 4 percent administrative reserve.
Sec. 110015: Sewer overflow and stormwater reuse municipal grants: Appropriates $500,000,000 for general grants and $1,350,000,000 for financially distressed community grants under section 221 of the Federal Water Pollution Control Act, bars a cost share for those communities, and reserves 4 percent for administrative costs.
Sec. 120001: Department of Veterans Affairs infrastructure improvements: Appropriates $2,317,000,000, available until September 30, 2031, for Department of Veterans Affairs facilities to carry out listed sections of title 38, United States Code, taking into account climate resiliency and the needs of underserved areas and veteran populations.
Sec. 120002: Modifications to enhanced-use lease authority of department of veterans affairs: Rewrites the conditions and priorities for Department of Veterans Affairs enhanced-use leases in section 8162(a)(2) of title 38, appropriates $455,000,000 for such leases, and changes the section 8169 sunset from December 31, 2023 to September 30, 2026.
Sec. 120003: Major medical facility leases of the Department of Veterans Affairs: Amends 38 U.S.C. 8104 so the Secretary of Veterans Affairs may obligate funds for major medical facility leases, redefines that term, allows interim leasing actions, appropriates $1,805,000,000 for fiscal year 2022, and repeals the amendments on final lease award.
Sec. 120004: Increase in number of health professions residency positions at Department of Veterans Affairs medical facilities: Directs the Secretary of Veterans Affairs to add up to 500 health professions residency positions at Department medical facilities over seven years and appropriates $268,000,000 for fiscal year 2022, available until September 30, 2029.
Sec. 130001: Comprehensive Paid Leave: Adds title XXII to the Social Security Act, creating comprehensive paid leave benefits for individuals with caregiving hours, with eligibility rules, a 52-week benefit period, and weekly benefit rates based on average weekly earnings.
Sec. 130002: Access to wage information from the National Directory of New Hires for the purpose of administering comprehensive paid leave: Amends section 453(j) of the Social Security Act so the Commissioner of Social Security and the Secretary compare and share National Directory of New Hires information to administer title XXII, with limits on use, disclosure and redisclosure, and with reimbursement of the Secretary's costs.
Sec. 130003: Access to self-employment income information for paid leave administration: Amends section 6103(l) of the Internal Revenue Code so the Secretary, on written request, discloses limited self-employment income return information to the Social Security Administration for the paid family and medical leave benefit program under title XXII.
Sec. 130004: Certain comprehensive paid leave benefits excluded from gross income: Adds section 139J to the Internal Revenue Code, which excludes from an individual's gross income any amount received by reason of entitlement to a comprehensive paid leave benefit under section 2202(a) of the Social Security Act, and adds the matching table of sections entry.
Sec. 132000: Registered professional nurses: Amends the Social Security Act so the registered professional nurse requirement for nursing facilities under Medicare and Medicaid is at least 8 consecutive hours a day, 7 days a week before October 1, 2024, and 24 hours a day, 7 days a week on or after that date.
Sec. 132001: Permanent Extension of the independence at home medical practice demonstration program: Adds a subsection to section 1866E of the Social Security Act making the independence at home medical practice demonstration program permanent, removing limits on participating practices and beneficiaries, and appropriating $60,000,000 for fiscal year 2022.
Sec. 133001: Short title: Provides that the subtitle may be cited as the "Trade Adjustment Assistance Modernization Act of 2021".
Sec. 133002: Application of provisions relating to trade adjustment assistance: Makes chapters 2 through 6 of title II of the Trade Act of 1974, as in effect on June 30, 2021 and as amended, take effect on enactment, sets a reference rule, and repeals section 406 of the Trade Adjustment Assistance Reauthorization Act of 2015.
Sec. 133101: Filing petitions: Amends section 221(a)(1) of the Trade Act of 1974 so a petition may be filed by one or more workers in the group, and adds workforce intermediaries, including labor-management organizations, to the listed petitioners.
Sec. 133102: Group eligibility requirements: Amends section 222 of the Trade Act of 1974 to widen group eligibility, adding a path based on decreased sales or production and decreased exports or imports, striking "importantly", and counting staffed workers and teleworkers as workers in a firm.
Sec. 133103: Application of determinations of eligibility to workers employed by successors-in-interest: Amends section 223 of the Trade Act of 1974 so a worker of a successor-in-interest to a certified firm is covered by the certification to the same extent as a worker of that firm.
Sec. 133104: Provision of benefit information to workers: Amends section 225 of the Trade Act of 1974 to require every effort to give workers benefit information in their native language, a second notice before unemployment insurance is exhausted, print or digital outlet notices, and permitted outreach actions.
Sec. 133105: Qualifying requirements for workers: Strikes paragraph (2) of section 231(a) of the Trade Act of 1974, renumbers the remaining paragraphs, and updates cross-references in sections 232 and 233, including striking subparagraph (B) of section 233(a)(2).
Sec. 133106: Modification to trade readjustment allowances: Amends section 233 of the Trade Act of 1974 to allow a 130-week period for workers needing prerequisite or remedial education, change 65 additional weeks in a 78-week period to 78 additional weeks in a 91-week period, strike subsection (d), and rewrite subsection (f).
Sec. 133107: Automatic extension of trade readjustment allowances: Adds section 233A to the Trade Act of 1974, extending trade readjustment allowances for up to 26 weeks for workers who complete approved training during a period of heightened unemployment, which is a 90-day period with a rate at or above 5.5 percent.
Sec. 133108: Employment and case management services: Amends section 235 of the Trade Act of 1974 to add information on apprenticeships, training provider placement records, direct job placement and outreach to uncertified or unenrolled worker groups to employment and case management services.
Sec. 133109: Training: Amends section 236 of the Trade Act of 1974 on training, adding a placement-ability criterion, pre-apprenticeship training as approved training, and reimbursement of certain out-of-pocket training expenses incurred before certification.
Sec. 133110: Job search, relocation, and child care allowances: Amends Trade Act of 1974 sections 237 and 238 to make job search and relocation allowances mandatory, set payment at 100 percent and a $2,000 cap adjusted for inflation, and adds section 238A child care allowances of up to $2,000 per minor dependent per year.
Sec. 133111: Agreements with States: Amends section 239 of the Trade Act of 1974 to add State agency training-program measures, layoff review and outreach duties, a staffing strategy, and a requirement that trade adjustment assistance staff be State merit-system employees.
Sec. 133112: Reemployment trade adjustment assistance program: Raises the reemployment trade adjustment assistance salary limit from $50,000 to $70,000 and the payment amount from $10,000 to $20,000, and requires the Secretary of Labor to adjust both for inflation using the Consumer Price Index.
Sec. 133113: Extension of trade adjustment assistance to public agency workers: Extends trade adjustment assistance to workers in public agencies by defining "public agency" and adding a group certification test based on separations and services acquired from a foreign country.
Sec. 133114: Definitions: Amends section 247 of the Trade Act of 1974 to add Guam, the Virgin Islands, American Samoa and the Northern Mariana Islands to the definition of State, and defines "underserved community".
Sec. 133115: Requirements for certain territories: Directs the Secretary to set requirements modifying the Trade Act of 1974 trade adjustment assistance chapter, including trade readjustment allowance eligibility, for Guam, American Samoa, and the Northern Mariana Islands.
Sec. 133116: Subpoena power: Amends section 249 of the Trade Act of 1974 to let States subpoena firms for worker information and to enforce those subpoenas under State law or by petitioning a United States district court.
Sec. 133201: Petitions and determinations: Amends section 251 of the Trade Act of 1974 to set a 15-day deadline for starting investigations, rewrite the firm certification criteria, and deem a firm certified if no determination is made within 55 days.
Sec. 133202: Approval of adjustment proposals: Amends section 252 of the Trade Act of 1974 to add an employment-outcomes assessment and cap firm adjustment assistance at $300,000, adjusted for inflation, with a requirement that the firm match the assistance received.
Sec. 133203: Technical assistance: Amends section 253(a)(3) of the Trade Act of 1974 so technical assistance includes assistance to provide skills training programs to employees of the firm.
Sec. 133204: Definitions: Amends section 259 of the Trade Act of 1974 to define underserved community as having the meaning given in section 247.
Sec. 133205: Plan for sustained outreach to potentially-eligible firms: Adds section 263 to the Trade Act of 1974 requiring the Secretary to develop, annually update, and submit to Congress a plan for sustained outreach to firms that may be eligible for adjustment assistance.
Sec. 133301: Trade adjustment assistance for communities: Amends Chapter 4 of title II of the Trade Act of 1974 to create a Commerce Department program of grants to communities impacted by trade, with eligibility rules, strategic plan requirements, and a $25,000,000 limit per community for fiscal years 2022 through 2025.
Sec. 133302: Trade adjustment assistance for community colleges and career training: Amends section 279 of the Trade Act of 1974 to replace "eligible institution" with "eligible entity", raise a grant cap from $1,000,000 to $2,500,000, allow $15,000,000 for consortia, and set use-of-funds, student support, outreach and geographic rules.
Sec. 133401: Definitions: Amends section 291 of the Trade Act of 1974 by striking paragraph (3), renumbering paragraphs (4) through (7), and adding a definition of "underserved community" that refers to section 247.
Sec. 133402: Group eligibility requirements: Amends section 292 of the Trade Act of 1974 to strike "85 percent of" in subsection (c)(1), add an export-decrease test for agricultural commodity producer groups, and add "or exports" to subsection (e)(3).
Sec. 133403: Benefit information to agricultural commodity producers: Amends section 295(a) of the Trade Act of 1974 to require the Secretary to develop a plan for targeted sustained outreach and assistance to agricultural commodity producers from underserved communities.
Sec. 133404: Qualifying requirements and benefits for agricultural commodity producers: Amends section 296 of the Trade Act of 1974 to change the farmer qualifying period from 90 days to 120 days, triple three dollar limits ($4,000 to $12,000, $8,000 to $24,000, $12,000 to $36,000), and add yearly inflation adjustments by the Secretary of Agriculture.
Sec. 133501: Extension of and appropriations for trade adjustment assistance program: Extends Trade Adjustment Assistance termination dates and authorizations from 2021 to 2025, sets training funds at $1,000,000,000 for each of fiscal years 2022 through 2025, and appropriates amounts for the worker, firm, community, college and farmer programs.
Sec. 133502: Applicability of trade adjustment assistance provisions: Sets which Trade Adjustment Assistance benefits apply to workers and firms certified or petitioning before enactment, requires reconsideration of certain denials, and repeals or strikes earlier extension provisions in related Acts.
Sec. 133503: Sunset provisions: Applies the pre-2014 Trade Act of 1974 trade adjustment assistance chapters 2, 3, 5 and 6 beginning July 1, 2025, with modified dates and training payment rules, and keeps current law for workers, firms and producers certified before that date.
Sec. 134101: Pathways to Health Careers: Adds a part to title XX of the Social Security Act, effective October 1, 2021, setting up career pathways grants for training low-income individuals for health professions, with application requirements, guaranteed grantees by State, tribe and territory, and a grant cycle of at least 5 years.
Sec. 134201: Reauthorization of funding for programs to prevent and investigate elder abuse, neglect, and exploitation: Amends sections 2041, 2042 and 2043 of the Social Security Act to appropriate funds, including $415,696,400 and $8,483,600 a year, for nursing home worker training grants, adult protective services grants, and long-term care ombudsman grants.
Sec. 134202: Appropriation for assessments: Appropriates $5,302,250 for each of fiscal years 2023 through 2026 to the Secretary of Health and Human Services to prepare reports to the House Ways and Means and Senate Finance Committees assessing programs that address abuse, neglect, and exploitation of aging Americans.
Sec. 135101: Increases in State allocations: Replaces section 42(h)(3)(I) with a table setting the State housing credit ceiling dollar amounts for calendar years 2022 through 2025, such as $3.14 and $3,629,096 for 2022, then adjusts them for inflation after 2025, for calendar years beginning after December 31, 2021.
Sec. 135102: Tax-exempt bond financing requirement: Rewrites section 42(h)(4)(B) so the tax-exempt bond rule applies when 50 percent or more of a building's aggregate basis is bond-financed, or 25 percent or more for obligations issued in calendar years 2022 through 2026, for issues after December 31, 2021.
Sec. 135103: Buildings designated to serve extremely low-income households: Sets aside part of each State's housing credit ceiling for buildings with 20 percent or more units for extremely low-income households, and raises eligible basis to 150 percent for designated portions, with allocation caps of 13 percent and 8 percent.
Sec. 135104: Repeal of qualified contract option: Ends the qualified contract option under section 42(h)(7) for buildings allocated credits before January 1, 2022, changes the fair-market-value sale rule for existing projects, and makes conforming amendments, effective on enactment.
Sec. 135105: Modification and clarification of rights relating to building purchase: Amends section 42(i)(7) to replace the right of first refusal with an option, lets the purchase cover partnership interests and building assets, revises the minimum purchase price, and sets effective dates.
Sec. 135201: Neighborhood homes credit: Adds a new section 42A to the tax code creating a neighborhood homes credit for qualified residences sold in an affordable sale, limited by State allocations, with a State credit amount of the greater of $3 per person or $4,000,000.
Sec. 135301: Treatment of Indian Tribes as States with respect to bond issuance: Rewrites section 7871(c) so the Secretary sets and allocates a national tax-exempt bond volume cap among Indian Tribal Governments, bars its use for gaming facilities, defines key terms, and applies to obligations issued after enactment.
Sec. 135302: New markets tax credit for Tribal Statistical Areas: Adds a $175,000,000 new markets tax credit limit for calendar years 2022 through 2025 allocable only to Tribal Statistical Areas, with carryover rules, a revised low-income community definition, and regulatory authority.
Sec. 135303: Inclusion of Indian areas as difficult development areas for purposes of certain buildings: Amends section 42(d)(5)(B) to add Indian areas to difficult development areas, limited to buildings assisted under the Native American Housing Assistance and Self Determination Act or tied to certain tribal sponsors, for buildings placed in service after December 31, 2021.
Sec. 135401: Possessions economic activity credit: Adds section 45V, a credit of 20 percent of qualified possession wages and fringe benefit expenses for qualified domestic corporations (50 percent for small ones), with a $50,000 wage cap per employee, ending after December 31, 2031.
Sec. 135402: Tax treatment of certain assistance to farmers, etc: Excludes from gross income payments described in section 1005(b) or 1006(e) of the American Rescue Plan Act of 2021, sets partnership and S corporation rules, and lets the Treasury waive information returns for those amounts.
Sec. 135403: Exclusion of amounts received from state-based catastrophe loss mitigation programs: Amends section 139 so gross income excludes amounts an individual receives under a State-based program to improve a residence against windstorm, earthquake, or wildfire damage, for taxable years beginning after December 31, 2020.
Sec. 136107: Green energy publicly traded partnerships: Amends section 7704(d)(1)(E) to add income from generating electricity or thermal energy from qualified energy resources, operating energy property, certain biomass, renewable fuels, and carbon-oxide-based fuels, for taxable years beginning after December 31, 2021.
Sec. 136302: Residential energy efficient property: Extends the section 25D residential energy credit to December 31, 2033 with a stepped phaseout, adds a credit for battery storage of at least 3 kilowatt hours, makes it refundable after 2023, and adds installer rules, possession payments and removal of the carryforward.
Sec. 136305: Modifications to income exclusion for conservation subsidies: Amends section 136 so that subsidies for water conservation, storm water management and wastewater management measures are excluded from income, adds definitions, and applies to amounts received after December 31, 2018.
Sec. 136306: Credit for qualified wildfire mitigation expenditures: Adds a credit of 30 percent of qualified wildfire mitigation expenditures made under a State wildfire mitigation program that requires both taxpayer and State payment, with a reduced percentage for lower taxpayer shares, a basis reduction and a bar on double benefits.
Sec. 136406: Reinstatement and expansion of employer-provided fringe benefits for bicycle commuting: Ends the suspension of the exclusion for qualified bicycle commuting benefits, widens the benefit to cover electric bicycles and scooters and bikeshare, sets the exclusion limit at 30 percent of the monthly dollar amount, and applies to taxable years beginning after December 31, 2021.
Sec. 136502: Labor costs of installing mechanical insulation property: Adds a general business credit equal to 2 percent of labor costs of installing mechanical insulation property, multiplied by 5 if prevailing wage and apprenticeship rules are met, for costs paid or incurred through December 31, 2025, with a matching deduction reduction.
Sec. 136601: Qualified environmental justice program credit: Adds a tax credit under new section 36G for eligible educational institutions, set at 30 percent or 20 percent of amounts paid for qualified environmental justice programs, with allocations capped at $1,000,000,000 per taxable year 2022 through 2031.
Sec. 137101: Modifications applicable beginning in 2021: Amends the advance child tax credit rules: adds a fraud and intentional-disregard exception to the safe harbor, sets joint-return and possession rules, lets the Secretary use known information, and allows disclosure of joint filers' return information.
Sec. 137102: Extensions and modifications applicable beginning in 2022: Extends the child tax credit rules through 2022, changes advance payments to monthly payments, adds an income limit for advance payments, sets a recapture safe harbor of $3,600 and $3,000 per child, and repeals the social security number requirement.
Sec. 137103: Refundable child tax credit after 2022: Adds Section 24(l) to make the child tax credit refundable for taxable years beginning after December 31, 2022, for taxpayers living in the United States or bona fide Puerto Rico residents, and updates the Puerto Rico and American Samoa rules.
Sec. 137104: Appropriations: Appropriates $3,963,300,000 to the Internal Revenue Service to administer the Child Tax Credit and advance payments, and $1,000,000,000 to the Department of the Treasury for Child Tax Credit enrollment and outreach, both available until September 30, 2026.
Sec. 137201: Certain improvements to the earned income tax credit extended through 2022: Extends the earned income tax credit improvements to taxable years beginning before January 1, 2023, changes the inflation adjustment, and lets taxpayers elect to use prior-year earned income for 2022.
Sec. 137202: Funds for administration of earned income tax credits in the territories: Adds a new subparagraph to section 7530 for Puerto Rico, mirror code possessions and American Samoa, covering reasonable earned income tax credit administrative costs of up to $4,000,000, $200,000 and $200,000, for calendar years after December 31, 2021.
Sec. 137302: Modification of employer-sponsored coverage affordability test in health insurance premium tax credit: Applies an 8.5 percent figure instead of 9.5 percent in the employer coverage affordability tests of section 36B for taxable years beginning after December 31, 2021, and before January 1, 2026, and suspends percentage adjustments for plan years before January 1, 2027.
Sec. 137303: Treatment of lump-sum social security benefits in determining household income: Excludes from modified adjusted gross income the part of a lump-sum social security benefit payment attributable to months ending before the taxable year begins, with an election to include it for taxable years after December 31, 2025.
Sec. 137304: Temporary expansion of health insurance premium tax credits for certain low-income populations: Adds temporary rules to section 36B for taxable years 2022 through 2025: credit eligibility not limited by income, a 138 percent of poverty line rule for employer-offered coverage, a $300 cap on recapture for some taxpayers, and a change to section 4980H(c)(3).
Sec. 137305: Special rule for individuals receiving unemployment compensation: Extends the section 36B(g) unemployment compensation rule through 2022 and replaces 133 percent with 150 percent (133 percent for weeks beginning during 2021) in the income not taken into account.
Sec. 137306: Permanent credit for health insurance costs: Removes the January 1, 2022 end date from the section 35 health insurance cost credit and raises the credit percentage from 72.5 percent to 80 percent, with conforming changes to section 7527, for coverage months after December 31, 2021.
Sec. 137307: Exclusion of certain dependent income for purposes of premium tax credit: Adds a rule to Internal Revenue Code section 36B(d)(2) that excludes the income of a dependent under age 24 from household income for the premium tax credit and cost sharing reductions, up to $3,500 in total, for taxable years through 2026.
Sec. 137309: Oversight of pharmacy benefit manager services: Adds Internal Revenue Code section 9827, which bars group health plans and pharmacy benefit managers from contracts limiting disclosure, requires reports every 6 months to plan sponsors, and sets civil penalties of $10,000 per day and up to $100,000 per false item.
Sec. 137401: Administrative funding of the Rural and Underserved Pathway to Practice Training Programs for Post-Baccalaureate Students, Medical Students, and Medical Residents: Appropriates $6,000,000 for fiscal year 2022, available until September 30, 2031, to administer the Rural and Underserved Pathway to Practice Training Programs for students and medical residents.
Sec. 137402: Establishing Rural and Underserved Pathway to Practice Training Programs for Post-Baccalaureate Students and Medical Students: Adds section 1899C to the Social Security Act, creating by October 1, 2023 a program that awards 1,000 Pathway to Practice medical scholarship vouchers a year, with service agreements, repayment rules and penalties for false information.
Sec. 137403: Funding for the rural and underserved pathway to practice training programs for post-baccalaureate students and medical students: Adds Internal Revenue Code section 36G, a credit for qualified educational institutions equal to amounts paid or incurred under Pathway to Practice medical scholarship vouchers, with conforming amendments, information sharing, and an effective date for taxable years after enactment.
Sec. 137404: Establishing Rural and Underserved Pathway to Practice Program for Medical Residents: Amends section 1886 of the Social Security Act to exclude from the full-time equivalent resident limitation residents trained at applicable hospitals who held Pathway to Practice vouchers, for cost reporting periods beginning on or after October 1, 2026.
Sec. 137405: Distribution of additional residency positions: Amends section 1886(h) of the Social Security Act to add a paragraph (10) distributing 4,000 additional residency positions (no more than 2,000 per fiscal year) to qualifying hospitals, with conditions and reporting, and appropriates $10,000,000.
Sec. 137501: Credit for public university research infrastructure: Adds section 45AA, a credit equal to 40 percent of qualified cash contributions to certified educational institutions for research infrastructure projects, with allocation limits of $50,000,000 per institution and $500,000,000 per year for 2022 through 2026.
Sec. 137502: Treatment of Federal Pell Grants for income tax purposes: Amends section 117(b)(1) so Federal Pell Grants received after December 31, 2021, and before January 1, 2026, are excluded from gross income, and amends section 25A(g)(2) to match, for taxable years beginning after December 31, 2021.
Sec. 137601: Modification of limitation on deduction for State and local taxes, etc: Amends section 164(b)(6) to extend the State and local tax deduction limit to January 1, 2032, set it at $80,000 ($40,000 for an estate, trust, or married individual filing separately) for 2021 through 2030, and add a rule on avoidance.
Sec. 138111: Limitations on deduction for interest expense: Limits the interest deduction of specified domestic corporations in international financial reporting groups, changes how the business interest limit applies to partnerships and S corporations, and sets a carryforward of disallowed interest, for taxable years beginning after December 31, 2022.
Sec. 138121: Modifications to deduction for foreign-derived intangible income and global intangible low-taxed income: Amends section 250(a) to allow a deduction of 24.8 percent of foreign-derived intangible income plus 28.5 percent of global intangible low-taxed income and related section 78 dividends, with other changes to section 250, section 172(d) and section 613A(d), and a transition rule.
Sec. 138122: Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations: Repeals the election for a 1-month deferral in determining the taxable year of specified foreign corporations, for taxable years beginning after November 30, 2022, and sets a transition rule for the change of taxable year.
Sec. 138123: Modifications of foreign tax credit rules applicable to certain taxpayers receiving specific economic benefits: Amends section 901 to add rules for dual capacity taxpayers: amounts paid to a foreign country that has no generally applicable income tax, or that exceed what a non-dual capacity taxpayer would pay, are not treated as a tax; applies to amounts paid or accrued after December 31, 2021.
Sec. 138124: Modifications to foreign tax credit limitations: Amends section 904 to apply the foreign tax credit limitation separately for each country by taxable unit, repeals separate foreign branch income treatment, repeals the carryback and limits GILTI carryforward to 5 years, and changes related rules on dividends, deductions and asset dispositions.
Sec. 138125: Foreign oil and gas extraction income and foreign oil related income to include oil shale and tar sands: Amends section 907(c) so foreign oil and gas extraction income and foreign oil related income include income from oil shale or tar sands, for taxable years beginning after December 31, 2021.
Sec. 138126: Modifications to inclusion of global intangible low-taxed income: Amends section 951A to compute global intangible low-taxed income country by country, carry over net CFC tested loss, cut the deemed tangible income return from 10 percent to 5 percent, include foreign oil and gas income, and add regulatory authority.
Sec. 138127: Modifications to determination of deemed paid credit for taxes properly attributable to tested income: Changes the deemed paid credit under section 960(d) from 80 percent to 95 percent (100 percent for possession taxes), includes taxes tied to tested loss, sets section 78 amounts in separate categories, and disallows 5 percent of foreign tax credits on previously taxed income.
Sec. 138128: Deduction for foreign source portion of dividends limited to controlled foreign corporations, etc: Amends section 245A to limit the foreign-source dividend deduction to controlled foreign corporations, adds section 951B for foreign controlled United States shareholders, changes the section 957(a) definition, and sets effective dates.
Sec. 138131: Modifications to base erosion and anti-abuse tax: Amends section 59A to replace the 10 percent base erosion tax rate with an applicable percentage of 10, 12.5, 15 and 18 percent by year, and changes the rules for modified taxable income, base erosion payments and exceptions.
Sec. 138141: Credit for clinical testing of orphan drugs limited to first use or indication: Limits the section 45C orphan drug clinical testing credit to testing related to the first use or indication, requires eligible testing before approval for any use, extends eligibility to biological products, and applies to taxable years beginning after December 31, 2021.
Sec. 138142: Modifications to treatment of certain losses: Treats worthless securities and partnership interests as losses when the identifiable event occurs, treats abandonment as such an event, and defers losses in certain controlled group corporate liquidations under section 267(h).
Sec. 138143: Adjusted basis limitation for divisive reorganization: Adds a limit under section 361 tied to the adjusted basis of assets transferred in a divisive reorganization, with regulations, conforming amendments, an effective date for reorganizations on or after enactment, and a transition rule.
Sec. 138145: Modifications to exemption for portfolio interest: Rewrites section 871(h)(3)(B)(i) so the portfolio interest exemption excludes a person owning 10 percent or more of a corporate issuer's voting power or total stock value, for obligations issued after enactment.
Sec. 138146: Certain partnership interest derivatives: Treats payments under certain notional principal contracts tied to income or gain from interests in specified partnerships as dividend equivalents under section 871(m), adds a section 1441 regulation power, and applies to payments after December 31, 2022.
Sec. 138149: Limitation on certain special rules for section 1202 gains: Adds a paragraph to section 1202(a) so that paragraphs (3) and (4) do not apply to sales of qualified small business stock after September 13, 2021 if the seller's adjusted gross income is $400,000 or more, or the seller is a trust or estate.
Sec. 138150: Constructive sales: Adds digital assets to the constructive sale rules of section 1259, defines "digital asset," and extends the rules to contracts to acquire property, applying after the date of enactment.
Sec. 138151: Rules relating to common control: Rewrites section 52(a) and (b) so that employees of corporations in a controlled group (using a more-than-50-percent test), and of trades or businesses under common control, are treated as employed by a single employer, and amends section 1563(b)(2)(C), for taxable years after December 31, 2021.
Sec. 138152: Modification of wash sale rules: Rewrites section 1091 to disallow loss deductions on wash sales of specified assets, including securities, foreign currency, commodities and digital assets, within 30 days before or after a sale, for sales and dispositions after December 31, 2021.
Sec. 138153: Research and experimental expenditures: Amends section 13206 of Public Law 115–97 in subsections (b)(3) and (e), replacing "2021" with "2025", effective on the date of enactment.
Sec. 138201: Application of net investment income tax to trade or business income of certain high income individuals: Applies the net investment income tax to the greater of specified net income or net investment income for individuals with modified adjusted gross income above $400,000 ($500,000 joint), phased in over $100,000, with rules for trusts and estates.
Sec. 138202: Limitations on excess business losses of noncorporate taxpayers: Makes the excess business loss limit for noncorporate taxpayers permanent, strikes section 461(j), treats disallowed losses as a next-year deduction, and passes carryovers to beneficiaries when an estate or trust ends.
Sec. 138203: Surcharge on high income individuals, estates, and trusts: Adds new section 1A imposing a tax on non-corporate taxpayers of 5 percent of modified adjusted gross income above $10,000,000 plus 3 percent above $25,000,000, with lower thresholds for separate filers, estates and trusts, effective for taxable years after December 31, 2021.
Sec. 138301: Contribution limit for individual retirement plans of high-income taxpayers with large account balances: Adds section 409B limiting annual additions to individual retirement plans for taxpayers above set income thresholds whose account balances exceed $10,000,000, adds an excise tax on excess additions, and requires reporting of vested balances of at least $2,500,000.
Sec. 138302: Increase in minimum required distributions for high-income taxpayers with large retirement account balances: Adds a rule to section 4974 that increases minimum required distributions for taxpayers whose aggregate retirement account balances exceed an applicable dollar amount, with allocation, rollover, Roth, withholding and effective-date rules.
Sec. 138311: Tax treatment of rollovers to Roth IRAs and accounts: Limits rollovers and conversions to Roth IRAs and designated Roth accounts to taxable amounts, for transactions after December 31, 2021, and allows applicable taxpayers to roll over only from Roth accounts, for taxable years beginning after December 31, 2031.
Sec. 138312: Statute of limitations with respect to IRA noncompliance: Extends the time for assessing tax to 6 years after the return was filed for substantial errors in reporting valuation of investment assets of an individual retirement plan, and for section 4975 prohibited transaction taxes.
Sec. 138313: IRA owners treated as disqualified persons for purposes of prohibited transaction rules: Treats the individual for whose benefit an individual retirement plan is maintained as a disqualified person under section 4975(e), treats the plan's assets as owned by that individual, and amends section 408(e)(2)(A), for transactions after December 31, 2021.
Sec. 138402: Application of backup withholding with respect to third party network transactions: Amends section 3406(b) so backup withholding applies to payments settling third party network transactions only when the yearly total is $600 or more, with a 2022 rule adding a 200-transaction condition.
Sec. 138403: Modification of procedural requirements relating to assessment of penalties: Repeals the supervisory approval requirement in section 6751(b) for penalties and requires each IRS supervisor to certify quarterly by letter to the Commissioner whether penalty-notice requirements were met.
Sec. 138501: Modifications to limitation on deduction of excessive employee remuneration: Amends section 162(m) to add an aggregation rule and a regulations mandate, and widens applicable employee remuneration to include performance-based pay, commissions, post-termination pay and beneficiary payments, for taxable years beginning after December 31, 2021.
Sec. 138503: Prohibited transactions relating to holding DISC or FSC in individual retirement account: Adds to the prohibited transactions in section 4975(c)(1) an individual retirement account's investment in a DISC or FSC that pays commissions to an entity owned by the account holder, with a 10 percent ownership rule, applying to interests acquired or held on or after December 31, 2021.
Sec. 138504: Clarification of treatment of DISC gains and distributions of certain foreign shareholders: Amends section 996(g) to replace "of such shareholder" with "deemed to be had by such shareholder" for DISC gains and distributions after December 31, 2021, and applies the same substitution to former section 926(b)(1) for foreign sales corporations.
Sec. 138505: Treatment of certain qualified sound recording productions: Extends the section 181 election to expense production costs to qualified sound recording productions made in the United States, with a $150,000 limit, and adds them to bonus depreciation as property placed in service at initial release or broadcast.
Sec. 138506: Payment to certain individuals who dye fuel: Adds section 6433 so the Secretary pays a person who removes indelibly dyed diesel fuel or kerosene from a terminal an amount equal to the section 4081 tax previously paid, with conforming amendments and a 180-day effective date.
Sec. 138507: Treatment of financial guaranty insurance companies as qualifying insurance corporations under passive foreign investment company rules: Amends section 1297(f) so that financial guaranty insurance companies meeting stated exposure tests count unearned premium reserves as insurance liabilities under passive foreign investment company rules, and adds reporting rules and an effective date.
Sec. 138508: Extension of period of limitation for certain legally married couples: Treats certain separate returns filed by individuals first treated as married under Revenue Ruling 2013–17 as separate returns under section 6013(b), and extends the period for joint returns and refund claims tied to the change in marital status.
Sec. 138514: Allowance of deduction for certain expenses of the trade or business of being an employee: Amends section 62(a)(2) to allow an above-the-line deduction of up to $250 for dues paid to a labor organization, for taxable years beginning after December 31, 2021, and before January 1, 2026.
Sec. 138515: Temporary increase in employer-provided child care credit: Adds subsection (g) to section 45F for taxable years 2022 through 2025: the credit percentage rises from 25 to 50 percent, the dollar limit from $150,000 to $500,000, and resource and referral expenditures are capped at $1,500,000.
Sec. 138516: Payroll credit for compensation of local news journalists: Adds Code section 3135, a payroll tax credit for eligible local news journalist employers equal to 50 percent of wages for the first 4 quarters and 30 percent after, capped at 1,500 journalists and $12,500 of wages per individual per quarter.
Sec. 138517: Above-the-line deduction for employee uniforms: Adds an above-the-line deduction of up to $250 for employee uniforms or work clothing required as a condition of employment and not suitable for everyday wear, for taxable years beginning after December 31, 2021 and before January 1, 2025.
Sec. 138518: Expenses in contingency fee cases: Adds Code section 162(s), under which attorneys' contingent-repayment case expenses are deducted without regard to possible repayment, and related recoveries are not reduced by those amounts.
Sec. 138520: Imposition of tax on nicotine: Imposes a tax on taxable nicotine (extracted, concentrated or synthesized) at the section 5701(b)(1) rate or, if greater, $50.33 per 1,810 milligrams, treats it as a tobacco product, and sets exceptions, regulations and an effective date.
Sec. 138521: Termination of employer credit for paid family and medical leave: Amends section 45S(i) by striking "December 31, 2025" and inserting "December 31, 2023", ending the employer credit for paid family and medical leave two years earlier.
Sec. 131001: Extension of the supplemental security income program to Puerto Rico, the United States Virgin Islands, Guam, and American Samoa: Extends the Supplemental Security Income program to Puerto Rico, the United States Virgin Islands, Guam, and American Samoa, makes conforming changes, allows waivers by the Commissioner of Social Security, and takes effect January 1, 2024.

Added after House passage (8)

Sec. 13903: Reinstatement of limitation rules for deduction for State and local, etc., taxes; extension of limitation on excess business losses of noncorporate taxpayers: Moves the end years in section 164(b)(6) from 2026 and 2027 to 2025 and 2026 for taxable years after December 31, 2022, and changes January 1, 2027 to January 1, 2029 in section 461(l)(1).
Sec. 13904: Removal of harmful small business taxes; extension of limitation on deduction for State and local, etc., taxes: Rewrites the special rules in section 59(k)(1)(D) for deciding whether a corporation is an applicable corporation, and moves the end years in the section 164(b)(6) State and local tax deduction limitation from 2025 and 2026 to 2026 and 2027.
Sec. 22008: Repeal of farm loan assistance: Repeals section 1005 of the American Rescue Plan Act of 2021 (7 U.S.C. 1921 note; Public Law 117–2).
Sec. 50121: Home energy performance-based, whole-house rebates: Appropriates $4,300,000,000 for fiscal year 2022, available through September 30, 2031, for grants to State energy offices to run HOMES rebate programs, and sets application terms, rebate amounts, use of funds and definitions.
Sec. 50251: Leasing on the outer Continental Shelf: Allows leases, easements and rights-of-way in areas withdrawn by two September 2020 Presidential memoranda, and amends the Outer Continental Shelf Lands Act to provide for wind lease sales off the coasts of U.S. territories.
Sec. 50262: Mineral Leasing Act modernization: Amends the Mineral Leasing Act to raise onshore royalty rates to 16 2/3 percent, the minimum bid to $10 per acre and rentals, add a $5 per acre expression of interest fee, end noncompetitive leasing, and set a 10-year lease term.
Sec. 50264: Lease sales under the 2017–2022 Outer Continental Shelf leasing program: Requires the Secretary to accept the high bids in Lease Sale 257 within 30 days and issue the leases, and to hold Lease Sales 258, 259 and 261 by December 31, 2022, March 31, 2023 and September 30, 2023.
Sec. 50265: Ensuring energy security: For 10 years, bars wind or solar rights-of-way on Federal land and offshore wind leases unless oil and gas lease sales were held and set acreage offered, including 2,000,000 acres onshore and 60,000,000 acres offshore.