In the nature of a substitute.

SA 1617. Mr. GARDNER (for himself, Mr. Manchin, Mr. Daines, Mr.
Warner, Mr. Portman, Ms. Cantwell, Mr.

[[Page S2832]]

Alexander, Mr. King, Mr. Burr, Mr. Tester, Ms. Collins, Mr. Udall, Mr.
Boozman, Mr. Schumer, Mr. Blunt, Ms. Harris, Mrs. Capito, Mr. Peters,
Mr. Tillis, Ms. Baldwin, Ms. McSally, Mr. Casey, Mr. Graham, Mr.
Heinrich, Mr. Bennet, Mrs. Feinstein, Mr. Sanders, Mr. Booker, Ms.
Cortez Masto, Mr. Merkley, Mr. Wyden, Mr. Kaine, Ms. Sinema, Ms. Rosen,
Mr. Coons, Ms. Smith, Ms. Hassan, Mrs. Gillibrand, Mrs. Murray, Mr.
Durbin, Mrs. Shaheen, Mr. Blumenthal, Mr. Jones, Mr. Van Hollen, Mr.
Menendez, Mr. Cardin, Mr. Brown, Ms. Hirono, Ms. Warren, Mr. Murphy,
Ms. Klobuchar, Ms. Duckworth, Ms. Stabenow, Mr. Leahy, Mr. McConnell,
Mr. Markey, Mr. Roberts, Mr. Perdue, Mr. Cramer, and Mr. Schatz)
submitted an amendment intended to be proposed by him to the bill H.R.
1957, to amend the Internal Revenue Code of 1986 to modernize and
improve the Internal Revenue Service, and for other purposes; which was
ordered to lie on the table; as follows:

Strike all after the enacting clause and insert the
following:

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Great American Outdoors
Act''.

SEC. 2. NATIONAL PARKS AND PUBLIC LAND LEGACY RESTORATION
FUND.

(a) In General.--Subtitle II of title 54, United States
Code, is amended by inserting after chapter 2003 the
following:

``CHAPTER 2004--NATIONAL PARKS AND PUBLIC LAND LEGACY RESTORATION FUND

``Sec.
``200401. Definitions.
``200402. National Parks and Public Land Legacy Restoration Fund.

``Sec. 200401. Definitions

``In this chapter:
``(1) Asset.--The term `asset' means any real property,
including any physical structure or grouping of structures,
landscape, trail, or other tangible property, that--
``(A) has a specific service or function; and
``(B) is tracked and managed as a distinct, identifiable
entity by the applicable covered agency.
``(2) Covered agency.--The term `covered agency' means--
``(A) the Service;
``(B) the United States Fish and Wildlife Service;
``(C) the Forest Service;
``(D) the Bureau of Land Management; and
``(E) the Bureau of Indian Education.
``(3) Fund.--The term `Fund' means the National Parks and
Public Land Legacy Restoration Fund established by section
200402(a).
``(4) Project.--The term `project' means any activity to
reduce or eliminate deferred maintenance of an asset, which
may include resolving directly related infrastructure
deficiencies of the asset that would not by itself be
classified as deferred maintenance.

``Sec. 200402. National Parks and Public Land Legacy
Restoration Fund

``(a) Establishment.--There is established in the Treasury
of the United States a fund to be known as the `National
Parks and Public Land Legacy Restoration Fund'.
``(b) Deposits.--
``(1) In general.--Except as provided in paragraph (2), for
each of fiscal years 2021 through 2025, there shall be
deposited in the Fund an amount equal to 50 percent of all
energy development revenues due and payable to the United
States from oil, gas, coal, or alternative or renewable
energy development on Federal land and water credited,
covered, or deposited as miscellaneous receipts under Federal
law in the preceding fiscal year.
``(2) Maximum amount.--The amount deposited in the Fund
under paragraph (1) shall not exceed $1,900,000,000 for any
fiscal year.
``(3) Effect on other revenues.--Nothing in this section
affects the disposition of revenues that--
``(A) are due to the United States, special funds, trust
funds, or States from mineral and energy development on
Federal land and water; or
``(B) have been otherwise appropriated--
``(i) under Federal law, including--

``(I) the Gulf of Mexico Energy Security Act of 2006 (43
U.S.C. 1331 note; Public Law 109-432); and
``(II) the Mineral Leasing Act (30 U.S.C. 181 et seq.); or

``(ii) from--

``(I) the Land and Water Conservation Fund established
under chapter 2003; or
``(II) the Historic Preservation Fund established under
chapter 3031.

``(c) Availability of Funds.--Amounts deposited in the Fund
shall be available to the Secretary and the Secretary of
Agriculture, as provided in subsection (e), without further
appropriation or fiscal year limitation.
``(d) Investment of Amounts.--
``(1) In general.--The Secretary may request the Secretary
of the Treasury to invest any portion of the Fund that is
not, as determined by the Secretary, in consultation with the
Secretary of Agriculture, required to meet the current needs
of the Fund.
``(2) Requirement.--An investment requested under paragraph
(1) shall be made by the Secretary of the Treasury in a
public debt security--
``(A) with a maturity suitable to the needs of the Fund, as
determined by the Secretary; and
``(B) bearing interest at a rate determined by the
Secretary of the Treasury, taking into consideration current
market yields on outstanding marketable obligations of the
United States of comparable maturity.
``(3) Credits to fund.--The income on investments of the
Fund under this subsection shall be credited to, and form a
part of, the Fund.
``(e) Use of Funds.--
``(1) In general.--Amounts deposited in the Fund for each
fiscal year shall be used for priority deferred maintenance
projects in the System, in the National Wildlife Refuge
System, on public land administered by the Bureau of Land
Management, for the Bureau of Indian Education schools, and
in the National Forest System, as follows:
``(A) 70 percent of the amounts deposited in the Fund for
each fiscal year shall be allocated to the Service.
``(B) 15 percent of the amounts deposited in the Fund for
each fiscal year shall be allocated to the Forest Service.
``(C) 5 percent of the amounts deposited in the Fund for
each fiscal year shall be allocated to the United States Fish
and Wildlife Service.
``(D) 5 percent of the amounts deposited in the Fund for
each fiscal year shall be allocated to the Bureau of Land
Management.
``(E) 5 percent of the amounts deposited in the Fund for
each fiscal year shall be allocated to the Bureau of Indian
Education.
``(2) Limitations.--
``(A) Non-transportation projects.--Over the term of the
Fund, within each covered agency, not less than 65 percent of
amounts from the Fund shall be allocated for non-
transportation projects.
``(B) Transportation projects.--The amounts remaining in
the Fund after the allocations required under subparagraph
(A) may be allocated for transportation projects of the
covered agencies, including paved and unpaved roads, bridges,
tunnels, and paved parking areas.
``(C) Plan.--Any priority deferred maintenance project
funded under this section shall be consistent with an
applicable transportation, deferred maintenance, or capital
improvement plan developed by the applicable covered agency.
``(f) Prohibited Use of Funds.--No amounts in the Fund
shall be used--
``(1) for land acquisition;
``(2) to supplant discretionary funding made available for
annually recurring facility operations, maintenance, and
construction needs; or
``(3) for bonuses for employees of the Federal Government
that are carrying out this section.
``(g) Submission of Priority List of Projects to
Congress.--Not later than 90 days after the date of enactment
of this section, the Secretary and the Secretary of
Agriculture shall submit to the Committees on Energy and
Natural Resources and Appropriations of the Senate and the
Committees on Natural Resources and Appropriations of the
House of Representatives a list of projects to be funded for
fiscal year 2021 that--
``(1) are identified by the Secretary and the Secretary of
Agriculture as priority deferred maintenance projects; and
``(2) as of the date of the submission of the list, are
ready to be implemented.
``(h) Submission of Annual List of Projects to Congress.--
Until the date on which all of the amounts in the Fund are
expended, the President shall annually submit to Congress,
together with the annual budget of the United States, a list
of projects to be funded from the Fund that includes a
detailed description of each project, including the estimated
expenditures from the Fund for the project for the applicable
fiscal year.
``(i) Alternate Allocation.--
``(1) In general.--Appropriations Acts may provide for
alternate allocation of amounts made available under this
section, consistent with the allocations to covered agencies
under subsection (e)(1).
``(2) Allocation by president.--
``(A) No alternate allocations.--If Congress has not
enacted legislation establishing alternate allocations by the
date on which the Act making full-year appropriations for the
Department of the Interior, Environment, and Related Agencies
for the applicable fiscal year is enacted into law, amounts
made available under subsection (c) shall be allocated by the
President.
``(B) Insufficient alternate allocation.--If Congress
enacts legislation establishing alternate allocations for
amounts made available under subsection (c) that are less
than the full amount appropriated under that subsection, the
difference between the amount appropriated and the alternate
allocation shall be allocated by the President.
``(j) Public Donations.--
``(1) In general.--The Secretary and the Secretary of
Agriculture may accept public cash or in-kind donations that
advance efforts--
``(A) to reduce the deferred maintenance backlog; and
``(B) to encourage relevant public-private partnerships.
``(2) Credits to fund.--Any cash donations accepted under
paragraph (1) shall be--
``(A) credited to, and form a part of, the Fund; and

[[Page S2833]]

``(B) allocated to the covered agency for which the
donation was made.
``(3) Other allocations.--Any donations allocated to a
covered agency under paragraph (2)(B) shall be allocated to
the applicable covered agency independently of the
allocations under subsection (e)(1).
``(k) Required Consideration for Accessibility.--In
expending amounts from the Fund, the Secretary and the
Secretary of Agriculture shall incorporate measures to
improve the accessibility of assets and accommodate visitors
and employees with disabilities in accordance with applicable
law.''.
(b) Clerical Amendment.--The table of chapters for subtitle
II of title 54, United States Code, is amended by inserting
after the item relating to chapter 2003 the following:

``2004.  National Parks and Public Land Legacy Restoration200401''.....

(c) GAO Study.--Not later than 5 years after the date of
enactment of this Act, the Comptroller General of the United
States shall--
(1) conduct a study on the implementation of this section
and the amendments made by this section, including whether
this section and the amendments made by this section have
effectively reduced the priority deferred maintenance backlog
of the covered agencies (as that term is defined in section
200401 of title 54, United States Code); and
(2) submit to Congress a report that describes the results
of the study under paragraph (1).

SEC. 3. PERMANENT FULL FUNDING OF THE LAND AND WATER
CONSERVATION FUND.

(a) In General.--Section 200303 of title 54, United States
Code, is amended to read as follows:

``Sec. 200303. Availability of funds

``(a) In General.--Any amounts deposited in the Fund under
section 200302 for fiscal year 2020 and each fiscal year
thereafter shall be made available for expenditure for fiscal
year 2021 and each fiscal year thereafter, without further
appropriation or fiscal year limitation, to carry out the
purposes of the Fund (including accounts and programs made
available from the Fund pursuant to the Further Consolidated
Appropriations Act, 2020 (Public Law 116-94; 133 Stat.
2534)).
``(b) Additional Amounts.--Amounts made available under
subsection (a) shall be in addition to amounts made available
to the Fund under section 105 of the Gulf of Mexico Energy
Security Act of 2006 (43 U.S.C. 1331 note; Public Law 109-
432) or otherwise appropriated from the Fund.
``(c) Allocation Authority.--
``(1) Submission of cost estimates.--The President shall
submit to Congress detailed account, program, and project
allocations of the full amount made available under
subsection (a)--
``(A) for fiscal year 2021, not later than 90 days after
the date of enactment of the Great American Outdoors Act; and
``(B) for each fiscal year thereafter, as part of the
annual budget submission of the President.
``(2) Alternate allocation.--
``(A) In general.--Appropriations Acts may provide for
alternate allocation of amounts made available under
subsection (a), including allocations by account, program,
and project.
``(B) Allocation by president.--
``(i) No alternate allocations.--If Congress has not
enacted legislation establishing alternate allocations by the
date on which the Act making full-year appropriations for the
Department of the Interior, Environment, and Related Agencies
for the applicable fiscal year is enacted into law, amounts
made available under subsection (a) shall be allocated by the
President.
``(ii) Insufficient alternate allocation.--If Congress
enacts legislation establishing alternate allocations for
amounts made available under subsection (a) that are less
than the full amount appropriated under that subsection, the
difference between the amount appropriated and the alternate
allocation shall be allocated by the President.
``(3) Recreational public access.--Amounts expended from
the Fund under this section shall be consistent with the
requirements for recreational public access for hunting,
fishing, recreational shooting, or other outdoor recreational
purposes under section 200306(c).
``(4) Annual report.--The President shall submit to
Congress an annual report that describes the final allocation
by account, program, and project of amounts made available
under subsection (a), including a description of the status
of obligations and expenditures.''.
(b) Conforming Amendments.--
(1) Section 200302(c) of title 54, United States Code, is
amended by striking paragraph (3).
(2) Section 200306(a)(2)(B) of title 54, United States
Code, is amended by striking clause (iii).
(c) Clerical Amendment.--The table of sections for chapter
2003 of title 54, United States Code, is amended by striking
the item relating to section 200303 and inserting the
following:

``200303. Availability of funds.''.
______