S.Amdt. 3152Senate113th Congress (2013-2015)2nd degree

S.Amdt. 3152

Sponsored by Tom CoburnSen. Tom Coburn (R-OK)
Submitted May 15, 2014

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Senate amendment submitted

May 15, 2014

Text

Submitted

SA 3152. Mr. COBURN submitted an amendment intended to be proposed to
amendment SA 3060 proposed by Mr. Wyden 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:

SEC. __. DISCLOSURE OF PUBLIC COMPANIES RECEIVING CERTAIN TAX
BENEFITS.

(a) In General.--Notwithstanding section 6103 of the
Internal Revenue Code of 1986 or any other provision of law,
the Secretary of the Treasury, or the Secretary's delegate,
shall provide to administrator of the website established
under the Federal Funding Accountability and Transparency Act
of 2006 (31 U.S.C. 6101 note), for purposes of inclusion on
such website, the information described in subsection (b)
with respect to any corporation--
(1) the stock of which is publicly traded on an established
securities market, and
(2) which is allowed an applicable tax benefit.
(b) Information Included.--The information described in
this subsection is--
(1) the name of the corporation,
(2) the type of applicable tax benefit, and
(3) the amount of the applicable tax benefit.
(c) Applicable Tax Benefit.--For purposes of this section,
the term ``applicable tax benefit'' means, with respect to
any taxpayer for any taxable year beginning after December
31, 2013, any credit, deduction, or other benefit allowed to
the taxpayer by reason of an amendment made by--
(1) part II or part III of subtitle A of title I of this
Act,
(2) subtitle B of title I of this Act, or
(3) section 107(b) of this Act.
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