Congressional Record — Senate, S4247 (August 6, 2022)

Summary

A page of the Congressional Record, Senate, dated August 6, 2022, at page S4247, carrying amendments submitted to H.R. 5376, a bill to provide for reconciliation pursuant to title II of S. Con. Res. 14. Mr. Risch submitted amendments SA 5230 and SA 5231 to amendment SA 5194, submitted by Mr. Schumer, which would strike section 50263 and section 50262. The page also carries amendment text on modifications to the educator expense deduction under section 62 of the Internal Revenue Code, adding interscholastic sports administrator or coach, and text on a waiver authority by which the Director may issue a written waiver of requirements for an agency that issues very few or no rules. The amendments are ordered to lie on the table.

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“Congressional Record — Senate, S4247 (August 6, 2022).” Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/crec-crec-2022-08-06-crec-2022-08-06-pt1-pgs4247-7-2f3592ecaa/, SHA-256 8661bf3b2cc3759d80a7377a45ece3b6eead51d19327d701ee30daf0f50214f7.

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August 6, 2022 CONGRESSIONAL RECORD — SENATE S4247
(1) WAIVER AUTHORITY.—Upon the written to the bill H.R. 5376, to provide for rec- SEC. llll3. MODIFICATIONS TO EDUCATOR EX-
request of the head of an agency, the Direc- PENSE DEDUCTION.
onciliation pursuant to title II of S.
tor may issue a written waiver of the re- (a) IN GENERAL.—Section 62 of the Internal
Con. Res. 14; which was ordered to lie Revenue Code of 1986 is amended—
quirements of subsection (b) if the Director
on the table; as follows: (1) in subsection (a)(2)(D)—
determines that the agency generally issues
very few or no rules. Strike section 50263. (A) in the heading, by adding ‘‘AND OTHER
(2) REVOCATION OF WAIVER.—The Director INSTRUCTIONAL SCHOOL PERSONNEL’’ at the
may revoke at any time a waiver issued SA 5230. Mr. RISCH submitted an end, and
under this subsection. amendment intended to be proposed to (B) in clause (ii)—
(3) PUBLIC AVAILABILITY OF WAIVERS.—The amendment SA 5194 submitted by Mr. (i) by striking ‘‘(other than nonathletic
Director shall maintain a publicly available SCHUMER and intended to be proposed supplies for courses of instruction in health
list of each agency that is operating under a or physical education)’’, and
to the bill H.R. 5376, to provide for rec- (ii) by striking ‘‘in the classroom’’ and in-
waiver issued under this subsection. onciliation pursuant to title II of S.
(4) REQUIREMENT FOR WAIVER.—A waiver serting ‘‘as part of instructional activity’’,
shall not be effective unless the written
Con. Res. 14; which was ordered to lie and
waiver and the written request of the agency on the table; as follows: (2) in subsection (d)(1)(A), by inserting
are publicly available on the website of the Strike section 50262. ‘‘interscholastic sports administrator or
Office of Management and Budget. coach,’’ after ‘‘counselor,’’.
SA 5231. Mr. RISCH submitted an (b) EDUCATOR EXPENSE DEDUCTION TO IN-
SA 5226. Mr. RISCH submitted an CLUDE EARLY CHILDHOOD EDUCATORS.—Sec-
amendment intended to be proposed to
amendment intended to be proposed by tion 62 of the Internal Revenue Code of 1986
amendment SA 5194 submitted by Mr. is amended—
him to the bill H.R. 5376, to provide for SCHUMER and intended to be proposed (1) in subsection (a)(2)(D), by striking ‘‘EL-
reconciliation pursuant to title II of S. to the bill H.R. 5376, to provide for rec- EMENTARY AND SECONDARY’’ in the heading
Con. Res. 14; which was ordered to lie onciliation pursuant to title II of S. and inserting ‘‘EARLY CHILDHOOD, ELEMEN-
on the table; as follows: Con. Res. 14; which was ordered to lie TARY, AND SECONDARY’’;
At the appropriate place, insert the fol- on the table; as follows: (2) in subsection (d)(1)(A), by striking ‘‘kin-
lowing: Strike section 50261. dergarten through grade 12 teacher’’ and in-
SEC. ølll¿. GAO REPORT ON INFLATIONARY IM- serting, ‘‘early childhood or kindergarten
PACT TO MOUNTAIN WEST STATES. SA 5232. Mr. SCOTT of South Caro- through grade 12 teacher, educator’’; and
(a) IN GENERAL.—The Comptroller General (3) in subsection (d)(1)(B), by striking ‘‘ele-
lina submitted an amendment intended mentary education or secondary education’’
of the United States shall—
(1) conduct a review of any inflationary
to be proposed by him to the bill H.R. and inserting ‘‘early childhood education
impact of this Act on taxpayers with an an- 5376, to provide for reconciliation pur- (through pre-kindergarten) or elementary or
nual income of not more than $400,000 in ap- suant to title II of S. Con. Res. 14; secondary education’’.
plicable States for each of fiscal years 2022 which was ordered to lie on the table; (c) INCREASE IN DEDUCTION AMOUNT.—
through 2025; and as follows: (1) IN GENERAL.—Section 62(a)(2)(D) of the
(2) not later than April 1, 2026— Internal Revenue Code of 1986 is amended by
At the end of title I, add the following:
(A) publish a report on such review; and striking ‘‘$250’’ and inserting ‘‘$500’’.
Subtitle ll—Additional Provisions (2) CONFORMING AMENDMENTS.—Section
(B) submit such report to—
(i) the congressional delegation of each ap- SEC. llll1. EXCLUSION FOR INCOME RE- 62(d)(3) of the Internal Revenue Code of 1986
CEIVED UNDER SEXUAL ABUSE is amended—
plicable State; and
AWARDS. (A) by striking ‘‘2015’’ and inserting ‘‘2023’’,
(ii) the governor of each applicable State.
(b) DEFINITION OF APPLICABLE STATE.—For (a) IN GENERAL.—Section 104(a)(2) of the In- (B) by striking ‘‘$250’’ and inserting ‘‘$500’’,
purposes of this section, the term ‘‘applica- ternal Revenue Code of 1986 is amended by and
ble State’’ means Arizona, Colorado, Idaho, inserting ‘‘or on account of sexual abuse’’ (C) by striking ‘‘calendar year 2014’’ and in-
Montana, Nevada, New Mexico, Utah, and after ‘‘physical sickness’’. serting ‘‘calendar year 2022’’.
Wyoming. (b) EFFECTIVE DATE.—The amendment (d) EFFECTIVE DATE.—The amendments
made by this section shall apply to amounts made by this section shall apply to expenses
SA 5227. Mr. RISCH (for himself and received in taxable years beginning after De- incurred in taxable years beginning after De-
Mr. CRAPO) submitted an amendment cember 31, 2022. cember 31, 2022.
SEC. llll2. EXCLUSION FROM FEDERAL IN- SEC. llll4. EXTENSION OF LIMITATION ON DE-
intended to be proposed to amendment COME TAXATION RESTITUTION AND DUCTION FOR STATE AND LOCAL
SA 5194 submitted by Mr. SCHUMER and CIVIL DAMAGES AWARDED UNDER TAXES.
intended to be proposed to the bill H.R. SECTIONS 1593 AND 1595 OF TITLE (a) IN GENERAL.—Section 164(b)(6) of the In-
5376, to provide for reconciliation pur- 18, UNITED STATES CODE. ternal Revenue Code of 1986 is amended—
suant to title II of S. Con. Res. 14; (a) IN GENERAL.—Part III of subchapter B (1) by striking ‘‘January 1, 2026’’ and in-
which was ordered to lie on the table; of chapter 1 of the Internal Revenue Code of serting ‘‘January 1, 2032’’, and
1986, as amended by section 9501(b)(4) of the (2) by striking ‘‘2025’’ in the heading there-
as follows: American Rescue Plan Act of 2021 (Public of and inserting ‘‘2031’’.
On page 718, strike lines 11 through 16, and Law 117–2), is amended by inserting before (b) EFFECTIVE DATE.—The amendments
insert ‘‘oversight of the distribution and use section 140 the following new section: made by this section shall apply to taxable
of funds appropriated under this Act.’’. ‘‘SEC. 139J. CERTAIN AMOUNT RECEIVED AS RES- years beginning after December 31, 2022.
TITUTION OR CIVIL DAMAGES AS
SA 5228. Mr. RISCH submitted an RECOMPENSE FOR TRAFFICKING IN SA 5233. Mr. SCOTT of South Caro-
amendment intended to be proposed to PERSONS. lina submitted an amendment intended
amendment SA 5194 submitted by Mr. ‘‘Gross income shall not include any civil to be proposed by him to the bill H.R.
SCHUMER and intended to be proposed damages, restitution, or other monetary 5376, to provide for reconciliation pur-
to the bill H.R. 5376, to provide for rec- award (including compensatory or statutory suant to title II of S. Con. Res. 14;
damages and restitution imposed in a crimi-
onciliation pursuant to title II of S. which was ordered to lie on the table;
nal matter) awarded—
Con. Res. 14; which was ordered to lie ‘‘(1) pursuant to an order of restitution as follows:
on the table; as follows: under section 1593 of title 18, United States Section 10301(a)(1)(A)(i)(II) is amended by
At the end of part 1 of subtitle A of title V, Code, or inserting ‘‘, and provided further that a por-
add the following: ‘‘(2) in an action under section 1595 of title tion of such funds shall be used to create and
SEC. 50112. PERMITTED AND APPROVED ENERGY 18, United States Code.’’. implement a plan to eliminate racial, polit-
PROJECTS. (b) CONFORMING AMENDMENT.—The table of ical, regional, and socioeconomic discrep-
Notwithstanding any other provision of sections for part III of subchapter B of chap- ancies in the audit rates not later than 90
this Act, no funds provided under this Act or ter 1 of the Internal Revenue Code of 1986 is days from the date of enactment of this Act’’
an amendment made by this Act shall be amended by inserting before the item relat- before the period at the end.
used to block, delay, or restrict an energy ing to section 140 the following new item:
SA 5234. Mr. SCOTT of South Caro-

dlhill on DSK120RN23PROD with SENATE
project that is permitted and approved as of ‘‘Sec. 139J. Certain amount received as res-
the date of enactment of this Act. lina submitted an amendment intended
titution or civil damages as
to be proposed by him to the bill H.R.
recompense for trafficking in
SA 5229. Mr. RISCH submitted an persons.’’. 5376, to provide for reconciliation pur-
amendment intended to be proposed to (c) EFFECTIVE DATE.—The amendments suant to title II of S. Con. Res. 14;
amendment SA 5194 submitted by Mr. made by this section shall apply to taxable which was ordered to lie on the table;
SCHUMER and intended to be proposed years beginning after December 31, 2022. as follows:

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