Congressional Record — Senate, S1205 (March 4, 2021)
Summary
Page S1205 of the Senate section of the Congressional Record for March 4, 2021, with amendment text to the Schumer substitute for H.R. 1319, in interleaved columns. One section, numbered 2014, would bar education funds to institutions that allow individuals assigned male at birth to take part in female sporting programs. Another amendment text would increase the child tax credit by 100 percent for an unborn child and extend social security number requirements under section 24(h), and further text changes an amount from $30,461,355,534 to $30,286,355,534. SA 960 is submitted by Mr. Daines, Mr. Risch and Mr. Cramer.
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“Congressional Record — Senate, S1205 (March 4, 2021).”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/crec-crec-2021-03-04-crec-2021-03-04-pt1-pgs1205-4-d45a2ad549/
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March 4, 2021 CONGRESSIONAL RECORD — SENATE S1205
SEC. 2014. PROHIBITION OF FUNDS TO INSTITU- whom a credit is not allowed under this sec- ‘‘(A) in the case of a taxable year begin-
TIONS THAT ALLOW FOR THE PAR- tion by reason of paragraph (1) (including by ning after December 31, 2017, and before Jan-
TICIPATION OF TRANSGENDER ATH- reason of subsection (h)(7) or any other pro- uary 1, 2026, as provided in paragraphs (2)
LETES IN FEMALE SPORTS.
vision of this section) for the taxable year through (6), and
(a) IN GENERAL.—Notwithstanding any immediately preceding the year in which ‘‘(B) in the case of a taxable year beginning
other provision of law, the Secretary of Edu-
such child is born— after December 31, 2017, and before January
cation may not provide any funds made
‘‘(i) the amount of the credit determined 1, 2031, as provided in paragraph (7).’’.
available under this title to any institution
under subsection (a), and (b) CONFORMING AMENDMENT.—The heading
of higher education, State, or local edu-
‘‘(ii) the amount determined under sub- for section 24(h) of such Code is amended by
cational agency that allows for the partici-
section (d)(1), striking ‘‘FOR TAXABLE YEARS 2018 THROUGH
pation of individuals who were assigned the
shall each be increased by 100 percent with 2025’’ and inserting ‘‘CERTAIN TAXABLE
gender of male at birth in female sporting
respect to such child for the taxable year in YEARS AFTER 2017’’.
programs.
(b) RETURN OF FUNDS.—An institution of which the child is born. (c) EFFECTIVE DATE.—The amendments
higher education that receives funds made ‘‘(B) SPECIAL RULE FOR SPLITTING OF DOU- made by this section shall apply to taxable
available under this title shall— BLE CREDIT.—In the case of a child otherwise years beginning after December 31, 2021.
(1) submit a certification to the Secretary described in subparagraph (A) who (but for
this subparagraph) would not be treated as a SA 955. Mr. DAINES (for himself and
of Education not later than 60 days after re-
ceipt of the funds that the institution does qualifying child of the eligible taxpayer for Mr. SCOTT of South Carolina) sub-
not allow for the participation of individuals the taxable year in which such child is born mitted an amendment intended to be
who were assigned the gender of male at by reason of paragraph (1)(B) or (4) of section proposed to amendment SA 891 pro-
birth in female sporting programs; and 152(c)— posed by Mr. SCHUMER to the bill H.R.
‘‘(i) subparagraph (A) shall not apply to
(2) if the institution does not submit the 1319, to provide for reconciliation pur-
such child,
certification under paragraph (1), return the suant to title II of S. Con. Res. 5; which
‘‘(ii) such child shall be treated for pur-
funds made available under this title to the was ordered to lie on the table; as fol-
poses of this section for such taxable year as
Treasury of the United States.
a qualifying child of— lows:
SA 953. Mr. MARSHALL submitted ‘‘(I) the eligible taxpayer, and Beginning on page 575, strike line 14 and
‘‘(II) any other taxpayer with respect to all that follows through page 605, line 25.
an amendment intended to be proposed
whom such child would, without regard to
to amendment SA 891 proposed by Mr. this subparagraph, be treated as a qualifying SA 956. Mr. DAINES submitted an
SCHUMER to the bill H.R. 1319, to pro- child, and amendment intended to be proposed to
vide for reconciliation pursuant to title ‘‘(iii) subsection (a) shall be applied to the amendment SA 891 proposed by Mr.
II of S. Con. Res. 5; which was ordered eligible taxpayer without regard to whether SCHUMER to the bill H.R. 1319, to pro-
to lie on the table; as follows: the taxpayer is allowed a deduction under
section 151 with respect to the child. vide for reconciliation pursuant to title
On page 46, between lines 20 and 21, insert
the following: ‘‘(3) MODIFICATION OF THRESHOLD AMOUNT.— II of S. Con. Res. 5; which was ordered
(8) an institution— Solely for purposes of determining the credit to lie on the table; as follows:
(A) may only provide an emergency finan- allowed by reason of this subsection, sub- At the end of part 1 of subtitle A of title II,
cial aid grant under this section to a citizen section (h)(3) shall be applied— add the following:
or national of the United States or an alien ‘‘(A) by substituting ‘$300,000’ for ‘$400,000’, SEC. 2014. ESSER AND HEER FUNDS AVAILABLE
(as defined in section 101(a) of the Immigra- and THROUGH 2021.
tion and Nationality Act (8 U.S.C. 1101(a)) ‘‘(B) by substituting ‘$150,000’ for ‘$200,000’. Notwithstanding section 2001(a) or section
who is lawfully present in the United States ‘‘(4) APPLICATION IN POSSESSIONS.—Sub- 2003, funds appropriated under section 2001 or
at the time the institution adjudicates the section (k) shall be applied— 2003 shall remain available through Decem-
student’s application for financial assist- ‘‘(A) by substituting ‘(determined without ber 31, 2022.
ance; and regard to this subsection and subsection (l))’
(B) may only provide a financial aid grant for ‘(determined without regard to this sub- SA 957. Mr. DAINES submitted an
to a student who has a valid Social Security section)’ in paragraph (1)(A) thereof, amendment intended to be proposed to
Number. ‘‘(B) by substituting ‘determined under amendment SA 891 proposed by Mr.
this section (without regard to subsection SCHUMER to the bill H.R. 1319, to pro-
SA 954. Mr. DAINES (for himself, Mr. (l))’ for ‘determined under this section’ in vide for reconciliation pursuant to title
LANKFORD, and Mr. ROMNEY) submitted paragraph (2)(B)(i) thereof, and
II of S. Con. Res. 5; which was ordered
an amendment intended to be proposed ‘‘(C) by substituting ‘the provisions of this
section (other than subsection (l))’ for ‘the to lie on the table; as follows:
to amendment SA 891 proposed by Mr. Strike part 7 of subtitle G of title IX.
provisions of this section’ in paragraph (3)(A)
SCHUMER to the bill H.R. 1319, to pro- thereof, and
vide for reconciliation pursuant to title ‘‘(D) by substituting ‘the rules of para- SA 958. Mr. DAINES submitted an
II of S. Con. Res. 5; which was ordered graph (2)(B) (after application of subsection amendment intended to be proposed to
to lie on the table; as follows: (l)(4)(B))’ for ‘the rules of paragraph (2)(B)’ in amendment SA 891 proposed by Mr.
At the end of part 2 of subtitle G of title paragraph (3)(C)(ii)(III). SCHUMER to the bill H.R. 1319, to pro-
IX, add the following: ‘‘(5) APPLICATION IN 2021.—Subsections (i) vide for reconciliation pursuant to title
SEC. 9613. CREDIT ALLOWED WITH RESPECT TO and (j) and section 7527A shall not apply with
UNBORN CHILDREN. respect to a child who is treated as a quali-
II of S. Con. Res. 5; which was ordered
(a) IN GENERAL.—Section 24 of the Internal fying child for taxable years beginning in to lie on the table; as follows:
Revenue Code of 1986, as amended by this 2021 solely by reason of this subsection. Strike section 1005 (relating to farm loan
Act, is further amended by adding at the end ‘‘(6) DEFINITIONS.—For purposes of this sub- assistance for socially disadvantaged farm-
the following new subsection: section— ers and ranchers).
‘‘(l) CREDIT ALLOWED WITH RESPECT TO UN- ‘‘(A) UNBORN CHILD.—The term ‘unborn
BORN CHILDREN.—In the case of any child child’ means a member of the species homo SA 959. Mr. DAINES (for himself, Mr.
born in a taxable year beginning after De- sapiens, at any stage of development, who is TOOMEY, and Mr. CRAMER) submitted
cember 31, 2021, and before January 1, 2023, carried in the womb. an amendment intended to be proposed
for purposes of this section— ‘‘(B) ELIGIBLE TAXPAYER.—The term ‘eligi-
‘‘(1) IN GENERAL.—In the case of an unborn to amendment SA 891 proposed by Mr.
ble taxpayer’ means, with respect to a
child of an eligible taxpayer— SCHUMER to the bill H.R. 1319, to pro-
child—
‘‘(A) such child shall be treated as a quali- ‘‘(i) the mother who carries or carried such vide for reconciliation pursuant to title
fying child of the eligible taxpayer for the child in the womb, and II of S. Con. Res. 5; which was ordered
taxable year immediately preceding the year ‘‘(ii) if filing a joint return, the spouse of to lie on the table; as follows:
in which such child is born, if such child is such mother.’’. At the appropriate place in title III, insert
born on or before the due date for the return (b) EFFECTIVE DATE.—The amendment the following:
of tax for such taxable year, and
SSpencer on DSK126QN23PROD with SENATE
made by this section shall apply to taxable In section 3401(a)(1), in the matter pre-
‘‘(B) subsection (a) shall be applied without years beginning after December 31, 2020. ceding subparagraph (A), strike
regard to whether the taxpayer is allowed a SEC. 9614. EXTENSION OF SOCIAL SECURITY ‘‘$30,461,355,534’’ and insert ‘‘$30,286,355,534’’.
deduction under section 151 with respect to NUMBER REQUIREMENTS. In section 3401(b)(4)(A)(i), strike
the child. (a) IN GENERAL.—Section 24(h)(1) of the In- ‘‘$1,425,000,000’’ and insert ‘‘$1,250,000,000’’.
‘‘(2) DOUBLE CREDIT ALLOWED IN CERTAIN ternal Revenue Code of 1986 is amended to Strike section 3401(b)(4)(B)(ii).
CASES.— read as follows:
‘‘(A) IN GENERAL.—In the case of an unborn ‘‘(1) IN GENERAL.—This section shall be ap- SA 960. Mr. DAINES (for himself, Mr.
child of an eligible taxpayer with respect to plied— RISCH, and Mr. CRAMER) submitted an
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