S.Amdt. 1661

SA 1661. Mr. ENZI submitted an amendment intended to be proposed to
amendment SA 1617 proposed by Mr. Gardner (for himself, Mr. Manchin,
Mr. Daines, Mr. Warner, Mr. Portman, Ms. Cantwell, Mr. 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) 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 section 2 and insert the following:

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

(a) Establishment.--
(1) 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.--Beginning on the date that is 30 days
after the date of enactment of this section, there shall be
deposited in the Fund--
``(A) from fees collected under section 803(e) of the
Federal Lands Recreation Enhancement Act (16 U.S.C. 6802(e)),
$5 per entrance fee (as defined in section 802 of that Act
(16 U.S.C. 6801)), adjusted annually for inflation;
``(B) from fees for the America the Beautiful--the National
Parks and Federal Recreational Lands Pass collected under
subsection (a) of section 805 of the Federal Lands Recreation
Enhancement Act (16 U.S.C. 6804) (excluding any fees for a
discounted pass collected under subsection (b) of that
section), $20 per each nondiscounted America the Beautiful--
the National Parks and Federal Recreational Lands Pass;
``(C) from fees collected under subparagraph (B)(i)(III) of
section 217(h)(3) of the Immigration and Nationality Act (8
U.S.C. 1187(h)(3)) for use of the electronic system for
travel authorization established under subparagraph (A) of
that section, $16 per travel

[[Page S2940]]

authorization, adjusted annually for inflation; and
``(D) from fees collected under section 22.1 of title 22,
Code of Federal Regulations, for visa applications submitted
by nonimmigrants seeking temporary admission to the United
States for businesses or pleasure under section 101(a)(15)(B)
of the Immigration and Nationality Act (8 U.S.C.
1101(a)(15)(B)) (commonly referred to as B-1 and B-2 visas),
$25 per application, adjusted annually for inflation.
``(2) Increase in park entrance fees and the america the
beautiful--the national parks and federal recreational lands
pass.--
``(A) Increase in park entrance fees.--
``(i) In general.--Not later than 30 days after the date of
enactment of this section, the Secretary shall increase each
entrance fee (as defined in section 802 of the Federal Lands
Recreation Enhancement Act (16 U.S.C. 6801)) established for
a System unit under section 803(e) of that Act (16 U.S.C.
6802(e)) by $5.
``(ii) Adjustments for inflation.--The Secretary shall
annually adjust the increase in the amount of each entrance
fee required under clause (i) for inflation.
``(B) Increase in america the beautiful--the national parks
and federal recreational lands pass.--
``(i) In general.--Not later than 30 days after the date of
enactment of this section, the Secretary and the Secretary of
Agriculture, acting jointly (referred to in this subparagraph
as the `Secretaries'), shall increase the fee for the America
the Beautiful--the National Parks and Federal Recreational
Lands Pass (as established under section 805(a)(5) of the
Federal Lands Recreation Enhancement Act (16 U.S.C.
6804(a)(5)) (excluding any fee for a discounted pass made
available under subsection (b) of that section) by $20.
``(ii) Adjustment for inflation.--The Secretaries shall
annually adjust the increase in the amount of the fee
required under clause (i) for inflation.
``(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
``(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.''.
(2) Clerical and conforming amendments.--
(A) 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''.....

(B) Conforming amendment.--Section 805(b)(1)(A)(ii) of the
Federal Lands Recreation Enhancement Act (16 U.S.C.
6804(b)(1)(A)(ii)) is amended by inserting before the period
at the end the following: ``(excluding the portion of the
cost of the America the Beautiful--the National Parks and
Federal Recreational Lands Pass that is attributable to the
increase under section 200402(b)(2)(B)(i) of title 54, United
States Code)''.
(b) Increase in Certain Visa Application Fees.--Not later
than 30 days after the date of enactment of this Act, the
Secretary of State shall amend section 22.1 of title 22, Code
of Federal Regulations, to increase the application fee for
visa applications submitted by nonimmigrants seeking
temporary admission to the United States for businesses or
pleasure under section 101(a)(15)(B) of the Immigration and
Nationality Act (8 U.S.C. 1101(a)(15)(B)) (commonly referred
to as B-1 and B-2 visas) by $25 per application, which amount
shall be adjusted annually for inflation.
(c) Increase in Fees for Use of the Electronic System for
Travel Authorization.--Section 217(h)(3)(B) of the
Immigration and Nationality Act (8 U.S.C. 1187(h)(3)(B)) is
amended--
(1) in clause (i)--
(A) in the matter preceding subclause (I), in the second
sentence, by striking ``The initial fee shall be the sum of--
'' and inserting the following: ``Beginning on the date that
is 30 days after the date of enactment of the Great American
Outdoors Act, the fee collected under this subparagraph shall
be an amount that is equal to the sum of--'';
(B) by striking subclause (I) and inserting the following:

``(I) an amount not to exceed $17, as determined by the
Secretary, which shall be for

[[Page S2941]]

disposition in accordance with clause (ii)(I);'';

(C) in subclause (II), by striking the period at the end
and inserting ``; and''; and
(D) by adding at the end the following:

``(III) $16 per travel authorization, adjusted annually for
inflation, for disposition in accordance with section
200402(b)(1)(C) of title 54, United States Code.''; and

(2) in clause (ii)--
(A) in the first sentence, by striking ``Amounts'' and
inserting the following:

``(I) Travel promotion fund.--Amounts''; and

(B) in subclause (I) (as so designated), in the second
sentence, by striking ``Amounts'' and inserting the
following:

``(II) Fees for the system.--Amounts''.

(d) 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).
At the end, add the following:

SEC. 4. LIMITATION ON PARTNER'S DEDUCTION FOR QUALIFIED
CONSERVATION CONTRIBUTIONS MADE BY PARTNERSHIP.

(a) In General.--Section 170(h) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new paragraph:
``(7) Limitation on partnership allocation of
contributions.--
``(A) In general.--In the case of any qualified
conservation contributions of any partnership (whether
directly or as a distributive share of such contributions of
another partnership), no amount of such contributions may be
taken into account under this section by any partner of such
partnership as a distributive share of such contributions if
the aggregate amount so taken into account by such partner
for the taxable year would (but for this paragraph) exceed
2.5 times such partner's adjusted basis in such partnership
(determined as of the close of such taxable year and without
regard to such contributions). The preceding sentence shall
apply only with respect to the first 3 taxable years of such
partner which end after the date on which such partner first
became a partner in the partnership.
``(B) Exception for family partnerships.--Subparagraph (A)
shall not apply with respect to any partnership if
substantially all of the partnership interests in such
partnership are held by individuals who are related within
the meaning of section 152(d)(2).
``(C) Regulations.--The Secretary shall prescribe such
regulations or other guidance as may be necessary to carry
out, and prevent the avoidance of, the purposes of this
paragraph.''.
(b) Effective Date.--This section shall apply to
contributions made in taxable years ending after December 23,
2016. No inference is intended as the appropriate treatment
of contributions made in taxable years ending on or before
such date or as to any activity not described in section
170(h)(7) of the Internal Revenue Code of 1986, as added by
this section.
______