S.Amdt. 3131

SA 3131. Mr. PRYOR (for himself and Mr. Boozman) submitted an amendment intended to be proposed by him to the bill H.R. 3474, to amend the Internal Revenue Code of 1986 to allow employers to exempt employees with health coverage under TRICARE or the Veterans Administration from being taken into account for purposes of the employer mandate under the Patient Protection and Affordable Care Act; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

TITLE--OTHER PROVISIONS

SEC. _01. TREATMENT OF TIMBER GAINS.

(a) 2-year Special Rate.--Paragraph (1) of section 1201(b) is amended by striking “ending after the date” and all that follows through “after such date” and inserting “beginning after December 31, 2013, and before January 1, 2016”.

(b) Adjustment of Special Rate.--

(1) In general.--Clause (i) of section 1201(b)(1)(B) is amended by striking “15 percent” and inserting “20 percent”.

(2) Conforming amendment.--Section 55(b) is amended by striking paragraph (4).

(c) Conforming Amendment.--Subsection (b) of section 1201 is amended by striking paragraph (3).

(d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2013.