S.Amdt. 3142

SA 3142. Mrs. GILLIBRAND (for herself, Ms. Warren, Ms. Harris, Mr.
Booker, Mr. Sanders, and Mr. Murphy) submitted an amendment intended to
be proposed by her to the bill H.R. 2, to provide for the reform and
continuation of agricultural and other programs of the Department of
Agriculture through fiscal year 2023, and for other purposes; which was
ordered to lie on the table; as follows:

At the end of subtitle A of title IV, add the following:

SEC. 41__. CALCULATION OF PROGRAM BENEFITS WITH REFERENCE TO
LOW-COST FOOD PLAN.

(a) Definitions.--Section 3 of the Food and Nutrition Act
of 2008 (7 U.S.C. 2012) is amended by adding at the end the
following:
``(w) Low-Cost Food Plan.--
``(1) In general.--The term `low-cost food plan' means the
diet required to feed a family of 4 persons, consisting of a
man and a woman 19 through 50 years old, a child 6 through 8
years old, and a child 9 through 11 years old, at a cost that
is in the second quartile of food expenditures for those
families in the United States, as determined by the
Secretary.
``(2) Uniform use for small households including
children.--Subject to paragraph (3), the Secretary shall use
the cost of the diet determined under paragraph (1) as the
basis for uniform allotments for all small households that
include 1 or more children not less than 5 and not greater
than 17 years old (as determined on the first day of each
month), regardless of the composition of such a household.
``(3) Adjustments.--In determining the diet under paragraph
(1), the Secretary shall--
``(A) make household-size adjustments (based on the
unrounded cost of the diet), taking into account economies of
scale;
``(B) make cost adjustments in the diet for the State of
Hawaii and the urban and rural parts of the State of Alaska
to reflect the cost of food in the State of Hawaii and urban
and rural parts of the State of Alaska;
``(C) make cost adjustments in the separate low-cost food
plans for Guam and the United States Virgin Islands to
reflect the cost of food in those States, which shall not
exceed the cost of food in the 50 States and the District of
Columbia; and
``(D) on October 1, 2018, and each October 1 thereafter--
``(i) adjust the cost of the diet to reflect the cost of
the diet in the preceding June; and
``(ii) round the cost determined under clause (i) to the
nearest lower dollar increment.''.
(b) Value of Allotment.--Section 8 of the Food and
Nutrition Act of 2008 (7 U.S.C. 2017) is amended--
(1) by striking the section heading and all that follows
through ``(a) The value'' and inserting the following:

``SEC. 8. VALUE OF ALLOTMENT.

``(a) In General.--
``(1) Determination of allotment.--Subject to paragraphs
(2) and (3), the value''; and
(2) in subsection (a)--
(A) in paragraph (1) (as so designated), by striking
``dollar: Provided, That for households'' and inserting the
following: ``dollar.
``(2) Minimum allotment.--
``(A) In general.--Subject to subparagraph (B), for a
household'';
(B) in paragraph (2) (as so designated), by adding at the
end the following:
``(B) Small households including children.--For a household
of 1 or 2 persons, not fewer than 1 of which is a child not
less than 5 and not greater than 17 years old (as determined
on the first day of each month), the minimum allotment shall
be 8 percent of the cost of the low-cost food plan for a
household containing 1 member, as determined by the Secretary
under section 3, rounded to the nearest whole dollar
increment.''; and
(C) by adding at the end the following:
``(3) Additional allotment for certain households including
children.--
``(A) In general.--Subject to paragraph (2)(B), in the case
of a household that includes 1 or more children not less than
5 and not greater than 17 years old (as determined on the
first day of each month), a State agency shall issue an
additional allotment to the household in an amount (rounded
to the nearest lower whole dollar) equal to the sum of each
of the amounts determined under subparagraph (B).
``(B) Calculation of allotment.--The amount of an
additional allotment determined by the Secretary under
subparagraph (A) shall be an amount equal to the difference
(rounded to the nearest lower whole dollar) between--
``(i) the product obtained by multiplying--

``(I) the amount determined under paragraph (1), except by
substituting `thrifty food plan' in that paragraph with `low-
cost food plan'; and
``(II) the quotient obtained by dividing--

``(aa) the number of children described in subparagraph
(A); by
``(bb) the number of members of the household; and
``(ii) the product obtained by multiplying--

``(I) the amount determined under paragraph (1); and
``(II) the quotient obtained by dividing--

``(aa) the number of children described in subparagraph
(A); by
``(bb) the number of members of the household.''.
(c) Tolerance Level for Excluding Small Errors.--Section
16(c)(1)(A)(ii) of the Food and Nutrition Act of 2008 (7
U.S.C. 2025(c)(1)(A)(ii)) is amended--
(1) in subclause (I), by striking ``for fiscal year 2014,
at an amount not greater than $37'' and inserting ``for
fiscal year 2018, at an amount not greater than $50''; and
(2) in subclause (II), by striking ``June 30, 2013'' and
inserting ``June 30, 2018'';
(d) Consolidated Block Grants for Puerto Rico and American
Samoa.--Section 19(a)(2)(A) of the Food and Nutrition Act of
2008 (7 U.S.C. 2028(a)(2)(A)) is amended--
(1) in clause (i) by striking ``and'' at the end;
(2) in clause (ii)--
(A) by striking ``each fiscal year thereafter'' and
inserting ``each of fiscal years 2004 through 2018''; and
(B) by striking the period at the end and inserting a
semicolon; and
(3) by adding at the end the following:
``(iii) for fiscal year 2019, $2,011,992,716; and
``(iv) subject to the availability of appropriations under
section 18(a), for fiscal year 2020 and each fiscal year
thereafter, the amount determined under clause (iii), as
adjusted by the percentage by which the thrifty plan has been
adjusted under section 3(u)(4) between June 30, 2019, and
June 30 of the immediately preceding fiscal year.''.
(e) Effective Date.--This section and the amendments made
by this section take effect on October 1, 2018.
At the end of subtitle E of title XII, add the following:

SEC. 125__. GLOBAL INTANGIBLE LOW-TAXED INCOME ON A COUNTRY-
BY-COUNTRY BASIS.

(a) In General.--Section 951A of the Internal Revenue Code
of 1986 is amended by adding at the end the following:
``(g) Determination of Global Intangible Low-taxed Income
on a Country-by-country Rather Than Aggregate Basis.--
``(1) In general.--Notwithstanding any other provision of
this section, the global intangible low-taxed income of any
United States shareholder for any taxable year shall be
determined separately with respect to each foreign country by
taking into account such shareholder's pro rata share of net
CFC tested income and net deemed tangible income return which
is properly allocable to such foreign country.
``(2) Application.--The Secretary shall take such actions
as are necessary to provide for the application of this
section, and any provision of this title to which this
section relates, on a country-by-country rather than an
aggregate basis.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years of foreign corporations
beginning after December 31, 2017, and to taxable years of
United States shareholders in which or with which such
taxable years of foreign corporations end.
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