S.Amdt. 2549

SA 2549. Mr. GRASSLEY submitted an amendment intended to be proposed
to amendment SA 2499 proposed by Mr.

[[Page S4861]]

McConnell to the bill S. 178, to condemn gross human rights violations
of ethnic Turkic Muslims in Xinjiang, and calling for an end to
arbitrary detention, torture, and harassment of these communities
inside and outside China; which was ordered to lie on the table; as
follows:

At the appropriate place, insert the following:

TITLE __--ADDITIONAL FLEXIBILITY AND ACCOUNTABILITY FOR CORONAVIRUS
RELIEF FUND PAYMENTS AND STATE TAX CERTAINTY FOR EMPLOYEES AND
EMPLOYERS

SEC. ___. EXPANSION OF ALLOWABLE USE OF CORONAVIRUS RELIEF
FUND PAYMENTS BY STATES AND TRIBAL AND LOCAL
GOVERNMENTS.

(a) In General.--Section 601(d) of the Social Security Act
(42 U.S.C. 801(d)) is amended to read as follows:
``(d) Use and Availability of Funds.--
``(1) Allowable uses.--A State, Tribal government, or unit
of local government shall use the funds provided under a
payment made under this section only for the following
purposes:
``(A) COVID-19 costs.--During the period that begins on
March 1, 2020, and ends on September 30, 2021 (or, in the
case of a State or government described in clause (iii) of
subparagraph (B), the date determined for the State or
government under such clause), to pay costs of the State,
Tribal government, or unit of local government that--
``(i) are necessary expenditures incurred due to the public
health emergency with respect to the Coronavirus Disease 2019
(COVID-19); and
``(ii) were not accounted for in the budget most recently
approved as of March 27, 2020, for the State or government.
``(B) Revenue shortfall.--
``(i) In general.--Subject to clause (iv), during the
period that begins on March 1, 2020, and ends on September
30, 2021 (or, in the case of a State or government described
in clause (iii), the date determined for the State or
government under such clause), to fund operations of the
State or government if the State or government--

``(I) has a revenue shortfall amount for the State or
government fiscal year for 2020 or 2021; and
``(II) certifies to the Secretary that the State or
government has distributed at least 25 percent of the total
amount of the payments received by the State or government
under this section to localities within the jurisdiction of
the State or government or that there are no localities
within the jurisdiction of the State or government.

``(ii) Revenue shortfall amount.--For purposes of this
subparagraph, the revenue shortfall amount for a State or
government and a State or government fiscal year is the
amount, if any, by which--

``(I) the total amount of State or government revenue from
taxes, fees, or sources other than funds provided under a
payment made under this section or another intergovernmental
transfer of funds from the Federal Government collected for
such fiscal year; is less than
``(II) the total amount of such revenue collected for the
State or government fiscal year for 2019.

``(iii) Special rule.--In the case of a State or government
that has a fiscal year for 2021 that ends after June 30,
2021, the date determined for such State or government under
this clause is the date that is 90 days after the last day of
the State or government fiscal year for 2021.
``(iv) Limitation.--The amount of funds paid to or
distributed to a State, Tribal government, or unit of local
government under this section that may be used by the State
or government for the purpose permitted under clause (i)
shall not exceed the lesser of--

``(I) 25 percent of the total amount of such funds; and
``(II) the sum of the revenue shortfall amounts determined
for the State or government for fiscal years 2020 and 2021
under clause (ii).

``(2) Prohibited uses.--No State, Tribal government, or
unit of local government may use funds provided under a
payment made under this section for any of the following
purposes:
``(A) To make a deposit into, or reimburse, any State or
government fund that finances pensions or other
postemployment benefits for current or former employees of
the State or government.
``(B) To satisfy any obligation or liability of the State
or government with respect to a pension or other
postemployment benefit fund, plan, or program for current or
former employees of the State or government.
``(C) To augment any amount paid, or benefit provided
under, a pension or other postemployment benefit fund, plan,
or program for current or former employees of the State or
government.
``(D) To make a deposit into, or reimburse a withdrawal
from, a budget stabilization fund, budget reserve account, or
other `rainy day' or reserve fund of the State or government
established to provide a source of funding for operations of
the State or government during a revenue downturn or other
unanticipated shortfall and accounted for in the budget most
recently approved as of March 27, 2020, for the State or
government.
``(E) To participate in litigation in which an officer of
the State or government is a party in the officer's personal
capacity.
``(F) To undertake to--
``(i) influence the passage or defeat of any legislation by
the Congress of the United States, or by any State or local
legislative body; or
``(ii) improve the public image of an officer of the State
or government.
``(3) Maintenance of effort.--In accordance with guidance
from the Secretary issued before, on, or after the date of
enactment of the Coronavirus Relief Fair Unemployment
Compensation Act of 2020, any amount from a payment made
under this section to a State, Tribal government, or unit of
local government that is distributed by such entity to a unit
of general local government below the level of such entity
shall supplement, and not supplant, any non-Federal funds
that such entity would otherwise provide, distribute, or use
for assistance to such unit of general local government.
``(4) Availability.--Funds paid or distributed to a State,
Tribal government, or unit of local government under this
section that are obligated for an allowable use under
paragraph (1) before October 1, 2021 (or, in the case of a
State or government described in clause (iii) of subparagraph
(B) of such paragraph, the day after the date determined for
the State or government under such clause), shall remain
available until expended.
``(5) Application to distributions to localities.--
``(A) In general.--The allowable and prohibited uses of
funds, maintenance of effort, and availability rules that
apply to funds provided under a payment made under this
section to a State, Tribal government, or unit of local
government, and all other limitations or restrictions which
apply to such funds, shall apply in the same manner and to
the same extent to any funds from such payment which a State
or government distributes to a locality.
``(B) Limitation on additional conditions.--A State, Tribal
government, or unit of local government shall not impose any
condition, requirement, or restriction on a distribution to a
locality of funds provided to the State or government under a
payment made under this section other than as necessary to
ensure the locality uses the funds distributed in accordance
with the limitations, restrictions, and requirements
applicable under subparagraph (A).''.
(b) Additional Amendments.--Section 601 of such Act is
further amended--
(1) in subsection (f)--
(A) by redesignating paragraphs (3) and (4) as paragraphs
(4) and (5), respectively; and
(B) by inserting after paragraph (2) the following new
paragraph:
``(3) Audit risk factors.--In determining whether to
conduct an audit of the use of funds paid to a State, Tribal
government, or unit of local government under this section
(including any such funds distributed to a locality), the
Inspector General of the Department of the Treasury shall
prioritize auditing States or governments that--
``(A) have not distributed at least 25 percent of the total
amount of the payments received by the State or government
under this section to localities within the jurisdiction of
the State or government, if any; or
``(B) have imposed a condition, requirement, or restriction
on funds distributed to a locality which the Inspector
General has reason to believe violates subsection
(d)(5)(B).''.
(2) in subsection (g)--
(A) by redesignating paragraphs (3) through (5) as
paragraphs (5) through (7), respectively; and
(B) by inserting after paragraph (2) the following new
paragraphs:
``(3) Locality.--The term `locality' means, with respect to
a State, Tribal government, or unit of local government, a
county, municipality, town, township, village, parish,
borough, or other unit of general government below the level
of the State, Tribal government, or unit of local government
(as applicable) with a population of 500,000 or less.
``(4) Other postemployment benefits.--The term `other
postemployment benefits' includes postemployment health care
benefits, regardless of the type of plan that provides them,
and all postemployment benefits provided separately from a
pension plan, excluding benefits defined as termination
offers and benefits.''.
(c) Effective Date.--The amendments made by this section
shall take effect as if included in the enactment of section
601 of the Social Security Act, as added by section 5001(a)
of the CARES Act (Public Law 116-136).
(d) Accountability for the Disbursement and Use of State or
Government Relief Payments.--
(1) Data on disbursement and use of payments from the
coronavirus relief fund.--Pursuant to the authority provided
in section 601(f) of the Social Security Act (42 U.S.C.
801(f)), as added by section 5001(a) of the CARES Act (Public
Law 116-136) and amended by subsection (b), the Inspector
General of the Department of the Treasury shall compile data
on the disbursement and use of funds made available from each
payment made by the Secretary of the Treasury from the
Coronavirus Relief Fund established under section 601 of the
Social Security Act (42 U.S.C. 801) to States, the District
of Columbia, territories, Tribal governments, and directly to
units of local government under section 601(b)(2) of such Act
(in this subsection referred to as a ``State or government
relief payment'').
(2) Reporting on uses of relief funds.--

[[Page S4862]]

(A) In general.--Each recipient of a State or government
relief payment (referred to in this section as a
``recipient'') shall submit a report on the recipient's use
of such payment to the Secretary and the Inspector General of
the Treasury using a portal designated by the Secretary for
such purpose for each calendar quarter and period described
in subparagraph (C). Such report shall include the following:
(i) The total amount of all State or government relief
payments made to the recipient.
(ii) A detailed list of all projects or activities on which
funds from such payments were expended or obligated,
including, for each such project or activity--

(I) the name of the project or activity;
(II) a description of the project or activity;
(III) the name of each business, consultant, or contractor
used to facilitate the implementation or continuation of the
project or activity; and
(IV) the amount of such funds expended or obligated.

(iii) Detailed information on--

(I) any loan issued using such funds;
(II) any contract or grant financed in whole or in part
with such funds, including any contract with an entity
described in clause (ii)(III);
(III) transfers of such funds made to other government
entities; and
(IV) any direct payments of such funds made by the
recipient that equal or exceed $50,000.

(iv) Detailed information on the extent to which the
recipient used a State or government relief payment made to
fund operations due to a revenue shortfall, in accordance
with subparagraph (B) of section 601(d)(1) of the Social
Security Act (42 U.S.C. 801(d)(1)), including--

(I) the total amount of funds from all such payments used
for such purpose;
(II) the 1 or more revenue sources (such as taxes, fees, or
another source of revenue) that contributed to such
shortfall; and
(III) for each source identified in subclause (II), the
amount of the reduction in revenue generated by such source
over the period described in subparagraph (A)(ii) of such
section.

(B) Certification.--Each recipient shall certify that the
information reported with respect to each quarter or period
is true, accurate, and complete. Such certification shall be
made by an authorized representative of the recipient that
has the legal authority to give assurances, make commitments,
and enter into contracts on behalf of the recipient.
(C) Report deadlines.--A recipient shall report the data
required under subparagraph (A)--
(i) for the period beginning on March 1, 2020, and ending
on June 30, 2020, not later than September 21, 2020; and
(ii) for each calendar quarter in the period that begins on
July 1, 2020, and ends on September 30, 2021 (or, in the case
of a recipient for which a date is determined under section
601(d)(1)(B)(iii) of the Social Security Act, the last day of
the calendar quarter in which such date occurs), not later
than later than 10 days after the end of the calendar
quarter.
(3) Record retention requirements.--
(A) In general.--Each recipient and entity described in
subparagraph (C) shall maintain, for not less than 5 years
after date on the recipient expends all funds from State or
government relief payments paid to the recipient and shall
make available to the Secretary of the Treasury and the
Inspector General of the Department of the Treasury upon
request, all documents and financial records of the recipient
sufficient to establish the recipient's compliance with
section 601(d) of the Social Security Act (42 U.S.C. 801(d)).
(B) Scope of records.--The documents and records sufficient
to establish a recipient's compliance with such section may
include--
(i) general ledgers and any subsidiary ledgers used to
account for the receipt and disbursement of funds from all
State or government relief payments made to the recipient;
(ii) budget records of the recipient for 2019, 2020, and
2021;
(iii) payroll, time records and other human resource
records of the recipient which support costs incurred for
payroll expenses related to addressing the public health
emergency due to COVID-19 or other use of funds allowable
under such section 601(d);
(iv) receipts of purchases made related to addressing the
public health emergency due to COVID-19 or other use of funds
allowable under such section 601(d);
(v) contracts and subcontracts entered into with funds from
any State or government relief payment made to the recipient,
and all documents related to such contracts or subcontracts;
(vi) grant agreements and subgrant agreements entered into
with funds from any State or government relief payment made
to the recipient, and all documents related to such
agreements;
(vii) all documentation of reports, audits, and other
monitoring of contractors, subcontractors, grantees, and
subgrantees relating to the use funds from any State or
government relief payment made to the recipient;
(viii) all documentation supporting performance outcomes
(if any) of contracts, subcontracts, grants, or subgrants
relating to the use of funds from any State or government
relief payment made to the recipient;
(ix) all internal and external email and other electronic
communications relating to the use of funds from any State or
government relief payment made to the recipients; and
(x) all investigative files and inquiry reports (if any)
relating to the use of funds from any State or government
relief payment made to the recipient.
(C) Entities described.--An entity described in this
subparagraph is the any of the following:
(i) An entity that receives a grant or loan funded in whole
or in part with funds from a State or government relief
payment made to the recipient, and any contractor,
subcontractor, or subgrantee of such entity.
(ii) An entity awarded a contract funded in whole or in
part with funds from a State or government relief payment
made to the recipient, and any subcontractor of such entity.
(iii) A governmental entity that receives a payment or
transfer of funds that equals or exceeds $50,000, funded in
whole or in part with funds from a State or government relief
payment made to the recipient.
(4) Quarterly reports to congress.--
(A) In general.--Using data complied under paragraph (1),
the Inspector General of the Department of the Treasury shall
submit a report containing the information described in
subparagraph (B) to the Committee on Ways and Means of the
House of Representatives and the Committee on Finance of the
Senate not later than October 1, 2020, and the 1st day of
every third month beginning thereafter through January 1,
2021.
(B) Content.--Each report submitted under subparagraph (A)
shall include data on the disbursement and use of funds from
State or government relief payments, including with respect
to the amounts and recipients of disbursements made--
(i) by States receiving such payments to--

(I) units of local government (as defined in section
601(g)(2) of the Social Security Act (42 U.S.C. 801(g)(2)));
and
(II) counties, municipalities, towns, townships, villages,
parishes, boroughs, or other units of general government
below the State level with a population that does not exceed
500,000; and

(ii) by the Secretary of the Treasury directly to units of
local government (as so defined) under section 601(b)(2) of
such Act (42 U.S.C. 801(b)(2)).

SEC. ___. STATE TAX CERTAINTY FOR EMPLOYERS AND EMPLOYEES.

(a) Limitations on Withholding and Taxation of Employee
Income.--
(1) In general.--No part of the wages or other remuneration
earned by an employee who is a resident of a taxing
jurisdiction and performs employment duties in more than one
taxing jurisdiction shall be subject to income tax in any
taxing jurisdiction other than--
(A) the taxing jurisdiction of the employee's residence;
and
(B) any taxing jurisdiction within which the employee is
present and performing employment duties for more than 30
days during the calendar year in which the wages or other
remuneration is earned.
(2) Income tax withholding and reporting.--Wages or other
remuneration earned in any calendar year shall not be subject
to income tax withholding and reporting requirements with
respect to any taxing jurisdiction unless the employee is
subject to income tax in such taxing jurisdiction under
paragraph (1). Income tax withholding and reporting
requirements under paragraph (1)(B) shall apply to wages or
other remuneration earned as of the commencement date of
employment duties in the taxing jurisdiction during the
calendar year.
(3) Operating rules.--For purposes of determining penalties
related to an employer's income tax withholding and reporting
requirements with respect to any taxing jurisdiction--
(A) an employer may rely on an employee's annual
determination of the time expected to be spent by such
employee in the performance of employment duties in the
taxing jurisdictions in which the employee will perform such
duties absent--
(i) the employer's actual knowledge of fraud by the
employee in making the determination; or
(ii) collusion between the employer and the employee to
evade tax;
(B) except as provided in subparagraph (C), if records are
maintained by an employer in the regular course of business
that record the location at which an employee performs
employment duties, such records shall not preclude an
employer's ability to rely on an employee's determination
under subparagraph (A); and
(C) notwithstanding subparagraph (B), if an employer, at
its sole discretion, maintains a time and attendance system
that tracks where the employee performs duties on a daily
basis, data from the time and attendance system shall be used
instead of the employee's determination under subparagraph
(A).
(4) Definitions and special rules.--For purposes of this
subsection:
(A) Day.--
(i) Except as provided in clause (ii), an employee is
considered present and performing employment duties within a
taxing jurisdiction for a day if the employee performs more
of the employee's employment duties within such taxing
jurisdiction than in any other taxing jurisdiction during a
day.
(ii) If an employee performs employment duties in a
resident taxing jurisdiction and in only one nonresident
taxing jurisdiction

[[Page S4863]]

during one day, such employee shall be considered to have
performed more of the employee's employment duties in the
nonresident taxing jurisdiction than in the resident taxing
jurisdiction for such day.
(iii) For purposes of this subparagraph, the portion of the
day during which the employee is in transit shall not be
considered in determining the location of an employee's
performance of employment duties.
(B) Employee.--
(i) In general.--

(I) General definition.--Except as provided in subclause
(II), the term ``employee'' has the meaning given such term
in section 3121(d) of the Internal Revenue Code of 1986 (26
U.S.C. 3121(d)), unless such term is defined by the taxing
jurisdiction in which the person's employment duties are
performed, in which case the taxing jurisdiction's definition
shall prevail.
(II) Exception.--The term ``employee'' shall not include a
professional athlete, professional entertainer, qualified
production employee, or certain public figures.

(ii) Professional athlete.--The term ``professional
athlete'' means a person who performs services in a
professional athletic event, provided that the wages or other
remuneration are paid to such person for performing services
in his or her capacity as a professional athlete.
(iii) Professional entertainer.--The term ``professional
entertainer'' means a person of prominence who performs
services in the professional performing arts for wages or
other remuneration on a per-event basis, provided that the
wages or other remuneration are paid to such person for
performing services in his or her capacity as a professional
entertainer.
(iv) Qualified production employee.--The term ``qualified
production employee'' means a person who performs production
services of any nature directly in connection with a taxing
jurisdiction qualified, certified or approved film,
television or other commercial video production for wages or
other remuneration, provided that the wages or other
remuneration paid to such person are qualified production
costs or expenditures under such taxing jurisdiction's
qualified, certified or approved film, television or other
commercial video production incentive program, and that such
wages or other remuneration must be subject to withholding
under such qualified, certified or approved film, television
or other commercial video production incentive program as a
condition to treating such wages or other remuneration as a
qualified production cost or expenditure.
(v) Certain public figures.--The term ``certain public
figures'' means persons of prominence who perform services
for wages or other remuneration on a per-event basis,
provided that the wages or other remuneration are paid to
such person for services provided at a discrete event, in the
nature of a speech, public appearance, or similar event.
(C) Employer.--The term ``employer'' has the meaning given
such term in section 3401(d) of the Internal Revenue Code of
1986 (26 U.S.C. 3401(d)), unless such term is defined by the
taxing jurisdiction in which the employee's employment duties
are performed, in which case the taxing jurisdiction's
definition shall prevail.
(D) Taxing jurisdiction.--The term ``taxing jurisdiction''
means any of the several States, the District of Columbia, or
any municipality, city, county, township, parish,
transportation district, or assessment jurisdiction, or any
other political subdivision of a State with the authority to
impose a tax, charge, or fee.
(E) Time and attendance system.--The term ``time and
attendance system'' means a system in which--
(i) the employee is required on a contemporaneous basis to
record his or her work location for every day worked outside
of the taxing jurisdiction in which the employee's employment
duties are primarily performed; and
(ii) the system is designed to allow the employer to
allocate the employee's wages for income tax purposes among
all taxing jurisdictions in which the employee performs
employment duties for such employer.
(F) Wages or other remuneration.--The term ``wages or other
remuneration'' may be defined by the taxing jurisdiction in
which the employment duties are performed.
(5) Place of residence.--For purposes of this subsection,
the residence of an employee shall be determined under the
laws of the taxing jurisdiction in which such employee
maintains a dwelling which serves as the employee's permanent
place of abode during the calendar year.
(6) Adjustment during coronavirus pandemic.--With respect
to calendar year 2020, in the case of any employee who
performs employment duties in any taxing jurisdiction other
than the taxing jurisdiction of the employee's residence
during such year as a result of the COVID-19 public health
emergency, paragraph (1)(B) shall be applied by substituting
``90 days'' for ``30 days''.
(b) State and Local Tax Certainty.--
(1) Status of employees during covered period.--
Notwithstanding subsection (a)(1)(B) or any provision of law
of a taxing jurisdiction, with respect to any employee whose
primary work location is within a taxing jurisdiction and who
is working remotely within another taxing jurisdiction during
the covered period--
(A) except as provided under subparagraph (B), any wages
earned by such employee during such period shall be deemed to
have been earned at the primary work location of such
employee; and
(B) if an employer, at its sole discretion, maintains a
system that tracks where such employee performs duties on a
daily basis, wages earned by such employee may, at the
election of such employer, be treated as earned at the
location in which such duties were remotely performed.
(2) Status of businesses during covered period.--
Notwithstanding any provision of law of a taxing
jurisdiction--
(A) in the case of an out-of-jurisdiction business which
has any employees working remotely within such jurisdiction
during the covered period, the duties performed by such
employees within such jurisdiction during such period shall
not be sufficient to create any nexus or establish any
minimum contacts or level of presence that would otherwise
subject such business to any registration, taxation, or other
related requirements for businesses operating within such
jurisdiction; and
(B) except as provided under paragraph (1)(B), with respect
to any tax imposed by such taxing jurisdiction which is
determined, in whole or in part, based on net or gross
receipts or income, for purposes of apportioning or sourcing
such receipts or income, any duties performed by an employee
of an out-of-jurisdiction business while working remotely
during the covered period--
(i) shall be disregarded with respect to any filing
requirements for such tax; and
(ii) shall be apportioned and sourced to the tax
jurisdiction which includes the primary work location of such
employee.
(3) Definitions.--For purposes of this subsection--
(A) Covered period.--The term ``covered period'' means,
with respect to any employee working remotely, the period--
(i) beginning on the date on which such employee began
working remotely; and
(ii) ending on the earlier of--

(I) the date on which the employer allows, at the same
time--

(aa) such employee to return to their primary work
location; and
(bb) not less than 90 percent of their permanent workforce
to return to such work location; or

(II) December 31, 2020.

(B) Employee.--The term ``employee'' has the meaning given
such term in section 3121(d) of the Internal Revenue Code of
1986 (26 U.S.C. 3121(d)), unless such term is defined by the
taxing jurisdiction in which the person's employment duties
are deemed to be performed pursuant to paragraph (1), in
which case the taxing jurisdiction's definition shall
prevail.
(C) Employer.--The term ``employer'' has the meaning given
such term in section 3401(d) of the Internal Revenue Code of
1986 (26 U.S.C. 3401(d)), unless such term is defined by the
taxing jurisdiction in which the employee's employment duties
are deemed to be performed pursuant to paragraph (1), in
which case the taxing jurisdiction's definition shall
prevail.
(D) Out-of-jurisdiction business.--The term ``out-of-
jurisdiction business'' means, with respect to any taxing
jurisdiction, any business entity which, excepting any
employees of such business who are working remotely within
such jurisdiction during the covered period, would not
otherwise be subject to any tax filing requirements under the
existing law of such taxing jurisdiction.
(E) Primary work location.--The term ``primary work
location'' means, with respect to an employee, the address of
the employer where the employee is regularly assigned to work
when such employee is not working remotely during the covered
period.
(F) Taxing jurisdiction.--The term ``taxing jurisdiction''
has the same meaning given such term under subsection
(a)(4)(D).
(G) Wages.--The term ``wages'' means all wages and other
remuneration paid to an employee that are subject to tax or
withholding requirements under the law of the taxing
jurisdiction in which the employment duties are deemed to be
performed under paragraph (1) during the covered period.
(H) Working remotely.--The term ``working remotely'' means
the performance of duties by an employee at a location other
than the primary work location of such employee at the
direction of his or her employer due to conditions resulting
from the public health emergency relating to the virus SARS-
CoV-2 or coronavirus disease 2019 (referred to in this
subparagraph as ``COVID-19''), including--
(i) to comply with any government order relating to COVID-
19;
(ii) to prevent the spread of COVID-19; and
(iii) due to the employee or a member of the employee's
family contracting COVID-19.
(4) Preservation of authority of taxing jurisdictions.--
This subsection shall not be construed as modifying,
impairing, superseding, or authorizing the modification,
impairment, or supersession of the law of any taxing
jurisdiction pertaining to taxation except as expressly
provided in paragraphs (1) through (3).
(c) Effective Date; Applicability.--
(1) Effective date.--Subject to paragraph (3), this section
shall apply to calendar years beginning after December 31,
2019.
(2) Applicability.--This section shall not apply to any tax
obligation that accrues before January 1, 2020.
(3) Termination.--Subsection (a) shall not apply to
calendar years beginning after December 31, 2024.

[[Page S4864]]

SEC. ___. EMERGENCY DESIGNATION.

(a) In General.--The amounts provided under this title are
designated as an emergency requirement pursuant to section
4(g) of the Statutory Pay-As-You-Go Act of 2010 (2 U.S.C.
933(g)).
(b) Designation in Senate.--In the Senate, this title is
designated as an emergency requirement pursuant to section
4112(a) of H. Con. Res.71 (115th Congress), the concurrent
resolution on the budget for fiscal year 2018.
______