S.Amdt. 5420

SA 5420. Mr. GRASSLEY submitted an amendment intended to be proposed
to amendment SA 5194 proposed by Mr. Schumer to the bill H.R. 5376, to
provide for reconciliation pursuant to title II of S. Con. Res. 14;
which was ordered to lie on the table; as follows:

At the end of part 9 of subtitle D of title I, insert the
following:

SEC. 13904. EMPLOYMENT VERIFICATION REQUIREMENT.

(a) Wage Requirement.--In the case of any requirement
described in any applicable wage requirement provision, a
taxpayer shall not be deemed to have satisfied such
requirement unless such taxpayer ensures that--
(1) with respect any laborers and mechanics described in
such applicable wage requirement provision, such laborers and
mechanics have had their employment eligibility confirmed
through the E-Verify program, as described in section 403(a)
of the Illegal Immigration Reform and Immigrant
Responsibility Act of 1996 (8 U.S.C. 1324a note); and
(2) such taxpayer has required, as a condition of each
contract or subcontract, that any contractor or subcontractor
described in such applicable wage requirement provision
agrees to confirm the employment eligibility of any laborers
or mechanics employed by such contractor or subcontractor, as
described in paragraph (1).
(b) Apprenticeship Requirement.--In the case of any
requirement described in any applicable apprenticeship
provision, a taxpayer shall not be deemed to have satisfied
such requirement unless such taxpayer ensures that--
(1) with respect to any qualified apprentice described in
such applicable apprenticeship provision, such apprentice has
had their employment eligibility confirmed in the manner
described in paragraph (1) of subsection (a), and
(2) such taxpayer has required, as a condition of each
contract or subcontract, that any contractor or subcontractor
described in such applicable apprenticeship provision agrees
to confirm the employment eligibility of any qualified
apprentice employed by such contractor or subcontractor, as
described in such paragraph.
(c) Application.--Subsection (a) shall apply to--
(1) all covered, existing, and new hire workers employed by
any contractor or subcontractor which is described in any
applicable wage requirement provision, and
(2) all qualified apprentices employed by any contractor or
subcontractor which is described in any applicable
apprenticeship provision.
(d) Penalty.--In the case of any taxpayer which fails to
satisfy the requirement under subsection (a) with respect to
any laborer or mechanic or the requirement under subsection
(b) with respect to any qualified apprentice, such taxpayer
shall make payment to the Secretary of a penalty in an amount
equal to the product of--
(1) $5,000, multiplied by
(2) the total number of laborers, mechanics, and qualified
apprentices for whom the taxpayer failed to satisfy the
requirement under subsection (a) or (b), as applicable.
(e) Anti-discrimination.--Any employer who complies with
the requirements described in this section shall not be found
to have violated--
(1) section 274B of the Immigration and Nationality Act (8
U.S.C. 1324b); or
(2) title VII of the Civil Rights Act of 1964 (42 U.S.C.
2000e et seq.).
(f) Adjustment of Certain Credits.--
(1) Renewable electricity production credit.--
(A) In general.--Section 45 of the Internal Revenue Code of
1986, as amended by section 13101, is amended--
(i) in subsection (a)(1), by striking ``0.3 cents'' and
inserting ``0.29 cents'', and
(ii) in subsection (b)(2)--

(I) by striking ``0.3 cents'' and inserting ``0.29 cents'',
and
(II) by striking ``0.05 cent'' each place it appears and
inserting ``0.01 cent''.

(B) Effective date.--The amendments made by this paragraph
shall apply to facilities placed in service after December
31, 2021.
(2) Energy credit.--
(A) In general.--Section 48 of the Internal Revenue Code of
1986, as amended by section 13102, is amended--
(i) in paragraph (2)(A)--

(I) in clause (i), by striking ``6 percent'' and inserting
``5.9 percent'', and
(II) in clause (ii), by striking ``2 percent'' and
inserting ``1.9 percent'', and

(ii) in paragraph (5)(A)(ii), by striking ``6 percent'' and
inserting ``5.9 percent''.
(B) Effective date.--The amendments made by this paragraph
shall apply to property placed in service after December 31,
2021.
(g) Definitions.--In this section--
(1) Applicable apprenticeship provision.--The term
``applicable apprenticeship provision'' means any of the
following sections of the Internal Revenue Code of 1986:
(A) Section 30C(g)(3).
(B) Section 45(b)(8).
(C) Section 45Q(h)(4).
(D) Section 45V(e)(4).
(E) Section 45Y(g)(10).
(F) Section 45Z(f)(7).
(G) Section 48(a)(11).
(H) Section 48C(e)(6).
(I) Section 48D(d)(4).
(J) Section 179D(b)(5).
(2) Applicable wage requirement provision.--The term
``applicable wage requirement provision'' means any of the
following sections of the Internal Revenue Code of 1986:
(A) Section 30C(g)(2)(A).
(B) Section 45(b)(7)(A).
(C) Section 45L(g)(2)(A).
(D) Section 45Q(h)(3)(A).
(E) Section 45U(d)(2)(A).
(F) Section 45V(e)(3)(A).
(G) Section 45Y(g)(9).
(H) Section 45Z(f)(6)(A).
(I) Section 48(a)(10)(A).
(J) Section 48C(e)(5)(A).
(K) Section 48D(d)(3).
(L) Section 179D(b)(4)(A).
(3) Qualified apprentice.--The term ``qualified
apprentice'' has the same meaning given such term in section
45(b)(8)(E)(ii) of the Internal Revenue Code of 1986.
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