Z:\XML\XML_RCP_044.XMLXXXXXXXXXXXXXXXX12/14/2019 17:06XXXXXXX03/18/2018 19:18XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX [Discussion Draft] [Discussion Draft] December 16, 2019 116th CONGRESS 1st Session Rules Committee Print 116–44 Text of the House Amendment to the Senate Amendment to H.R. 1865 [Showing the text of the Further Consolidated Appropriations Act, 2020] At the end of the Senate amendment, add the following:

1.

Short Title

This Act may be cited as the Further Consolidated Appropriations Act, 2020.

2.

Table of Contents

Sec. 1. Short title. Sec. 2. Table of contents. Sec. 3. References. Sec. 4. Explanatory statement. Sec. 5. Statement of appropriations. Sec. 6. Availability of funds.Sec. 7. Adjustments to compensation.Sec. 8 Office of Management and Budget Reporting Requirements.Division A—Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2020 Title I—Department of Labor Title II—Department of Health and Human Services Title III—Department of Education Title IV—Related Agencies Title V—General ProvisionsDivision B—Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2020 Title I—Agricultural Programs Title II—Farm Production and Conservation Programs Title III—Rural Development Programs Title IV—Domestic Food Programs Title V—Foreign Assistance and Related Programs Title VI—Related Agencies and Food and Drug Administration Title VII—General Provisions Division C—Energy and Water Development and Related Agencies Appropriations Act, 2020 Title I—Corps of Engineers—Civil Title II—Department of the Interior Title III—Department of Energy Title IV—Independent Agencies Title V—General Provisions Division D—Department of the Interior, Environment, and Related Agencies Appropriations Act, 2020 Title I—Department of the Interior Title II—Environmental Protection Agency Title III—Related Agencies Title IV—General Provisions Division E—Legislative Branch Appropriations Act, 2020 Title I—Legislative Branch Title II—General Provisions Division F—Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020 Title I—Department of DefenseTitle II—Department of Veterans AffairsTitle III—Related AgenciesTitle IV—Overseas Contingency OperationsTitle V—Natural Disaster ReliefTitle VI—General ProvisionsDivision G—Department of State, Foreign Operations, and Related Programs Appropriations Act, 2020 Title I—Department of State and Related Agency Title II—United States Agency for International Development Title III—Bilateral Economic Assistance Title IV—International Security Assistance Title V—Multilateral Assistance Title VI—Export and Investment Assistance Title VII—General Provisions Division H—Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2020 Title I—Department of Transportation Title II—Department of Housing and Urban Development Title III—Related Agencies Title IV—General Provisions—This ActDivision I—ExtensionsTitle I—Immigration ExtensionsTitle II—National Flood Insurance Program ExtensionTitle III—Secure Rural Schools and Community Self-Determination ExtensionTitle IV—Export-Import Bank ExtensionTitle V—Terrorism Risk Insurance Program ExtensionTitle VI—NASA Enhanced Use Leasing ExtensionTitle VII—INKSNA ExtensionTitle VIII—Brand USA ExtensionTitle IX—DC Opportunity Scholarship ExtensionsTitle X—Budgetary EffectsDivision J—Foreign PolicyDivision K—National Law Enforcement Museum Commemorative CoinDivision L—DHS Cyber Hunt and Incident Response TeamsDivision M—Bipartisan American MinersDivision N—Health and Human Services ExtendersDivision O—Setting Every Community Up for Retirement EnhancementDivision P—Other MatterTitle I—Platte River Recovery Implementation ProgramTitle II—Great LakesTitle III—Morris K. Udall and Stewart L. Udall FoundationTitle IV—White Horse Hill National Game PreserveTitle V—Pittman-Robertson FundTitle VI—John F. Kennedy CenterTitle VII—Preserving America’s BattlefieldsTitle VIII—Veterans Affairs Report on Disability Compensation and the Positive Association With Exposure to an Herbicide AgentTitle IX—Disaster Recovery WorkforceTitle X—Television Viewer ProtectionTitle XI—Eligibility to Receive Signals Under a Distant-Signal Satellite LicenseTitle XII—Groundfish Trawl FisheryTitle XIII—Temporary Relief from Certain ERISA RequirementsTitle XIV—Library of Congress Technical CorrectionsTitle XV—Senate EntitiesTitle XVI—Legislative Branch Inspectors General IndependenceTitle XVII—Managing Political Fund ActivityTitle XVIII—Kentucky Wildlands National Heritage Area Study Title XIX—International Bank for Reconstruction and DevelopmentTitle XX—European Energy Security and Diversification Act of 2019

3.

References

Except as expressly provided otherwise, any reference to this Act contained in any division of this Act shall be treated as referring only to the provisions of that division.

4.

Explanatory Statement

The explanatory statement regarding this Act, printed in the House section of the Congressional Record on or about December 17, 2019, and submitted by the Chairwoman of the Committee on Appropriations of the House, shall have the same effect with respect to the allocation of funds and implementation of divisions A through H of this Act as if it were a joint explanatory statement of a committee of conference.

5.

Statement of appropriations

The following sums in this Act are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2020.

6.

Availability of funds

(a)Each amount designated in this Act by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits such designations to the Congress. (b)Each amount designated in this Act by the Congress for Overseas Contingency Operations/Global War on Terrorism pursuant to section 251(b)(2)(A)(ii) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available (or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits such designations to the Congress.

7.

Adjustments to compensation

Notwithstanding any other provision of law, no adjustment shall be made under section 601(a) of the Legislative Reorganization Act of 1946 (2 U.S.C. 4501) (relating to cost of living adjustments for Members of Congress) during fiscal year 2020.

8.

Office of management and budget reporting requirements

(a)As of the date of enactment of this Act, section 150 of the Continuing Appropriations Act, 2020 (division A of Public Law 116–59), as added by the Further Continuing Appropriations Act, 2020 (division A of Public Law 116–69), shall no longer have any force or effect. (b)Notwithstanding the 7 calendar days requirement in section 251(a)(7)(B) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 901(a)(7)(B)), for any appropriations Act for fiscal year 2020 enacted before January 1, 2020, the Office of Management and Budget shall transmit to the Congress its report under that section estimating the discretionary budgetary effects of such Acts not later than January 15, 2020.

A

Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2020

B

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2020

C

Energy and Water Development and Related Agencies Appropriations Act, 2020

D

Department of the Interior, Environment, and Related Agencies Appropriations Act, 2020

E

Legislative Branch Appropriations Act, 2020

F

Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020

G

Department of State, Foreign Operations, and Related Programs Appropriations Act, 2020

H

Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2020

I

Extensions

J

Foreign Policy

K

National Law Enforcement Museum Commemorative Coin

101.

Short title

This division may be cited as the National Law Enforcement Museum Commemorative Coin Act.

102.

Findings

The Congress finds the following: (1)In 2000, Congress passed and President William J. Clinton signed into law the National Law Enforcement Museum Act (Public Law 106–492), which authorized the National Law Enforcement Officers Memorial Fund, Inc., to build the National Law Enforcement Museum on Federal land in the District of Columbia to honor and commemorate the service and sacrifice of law enforcement officers in the United States. (2)In April 2016, construction began on the National Law Enforcement Museum in the District of Columbia across the street from the National Law Enforcement Officers Memorial in Judiciary Square. (3)The National Law Enforcement Museum formally opened in October of 2018. (4)The National Law Enforcement Museum’s mission is— (A)to honor and commemorate the extraordinary service and sacrifice of America’s law enforcement officers; (B)to serve as an important bridge between law enforcement’s past and present, between the heroes of yesteryear and those who have followed in their footsteps, and between America’s peace officers and the public they serve; (C)increase public understanding and support for law enforcement and to promote law enforcement safety; and (D)strengthen the relationship between law enforcement and the communities they serve with thought-provoking programs at the Museum and around the country that promote dialogue on topics of current interest.

103.

Coin specifications

(a)

Denominations

The Secretary of the Treasury (hereafter in this Act referred to as the Secretary) shall mint and issue the following coin: (1)

$5 gold coins

Not more than 50,000 $5 coins, which shall— (A)weigh 8.359 grams; (B)have a diameter of 0.850 inches; and (C)contain not less than 90 percent gold. (2)

$1 silver coins

Not more than 400,000 $1 coins, which shall— (A)weigh 26.73 grams; (B)have a diameter of 1.500 inches; and (C)contain not less than 90 percent silver. (3)

Half-dollar clad coins

Not more than 750,000 half-dollar coins which shall— (A)weigh 11.34 grams; (B)have a diameter of 1.205 inches; and (C)be minted to the specifications for half-dollar coins contained in section 5112(b) of title 31, United States Code. (b)

Legal tender

The coins minted under this Act shall be legal tender, as provided in section 5103 of title 31, United States Code. (c)

Numismatic items

For purposes of section 5134 of title 31, United States Code, all coins minted under this Act shall be considered to be numismatic items.

104.

Design of coins

(a)

Design requirements

(1)

In general

The design of the coins minted under this Act shall be emblematic of the National Law Enforcement Museum and the service and sacrifice of law enforcement officers throughout the history of the United States. (2)

Designation and inscriptions

On each coin minted under this Act there shall be— (A)a designation of the value of the coin; (B)an inscription of the year 2021; and (C)inscriptions of the words Liberty, In God We Trust, United States of America, and E Pluribus Unum. (b)

Selection

The design for the coins minted under this Act shall be— (1)selected by the Secretary after consultation with the Commission of Fine Arts and the National Law Enforcement Officers Memorial Fund, Inc.; and (2)reviewed by the Citizens Coinage Advisory Committee.

105.

Issuance of coins

(a)

Quality of coins

Coins minted under this Act shall be issued in uncirculated and proof qualities. (b)

Mint facilities

Only one facility of the United States Mint may be used to strike any particular quality of the coins minted under this Act. (c)

Period for issuance

The Secretary may issue coins minted under this Act only during the 1-year period beginning on January 1, 2021.

106.

Sale of coins

(a)

Sale price

The coins issued under this Act shall be sold by the Secretary at a price equal to the sum of— (1)the face value of the coins; (2)the surcharge provided in section 107(a) with respect to such coins; and (3)the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b)

Bulk sales

The Secretary shall make bulk sales of the coins issued under this Act at a reasonable discount. (c)

Prepaid orders

(1)

In general

The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2)

Discount

Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount.

107.

Surcharges

(a)

In general

All sales of coins issued under this Act shall include a surcharge of— (1)$35 per coin for the $5 coin; (2)$10 per coin for the $1 coin; and (3)$5 per coin for the half-dollar coin. (b)

Distribution

Subject to section 5134(f)(1) of title 31, United States Code, all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the National Law Enforcement Officers Memorial Fund, Inc., for educational and outreach programs and exhibits. (c)

Audits

The National Law Enforcement Officers Memorial Fund, Inc., shall be subject to the audit requirements of section 5134(f)(2) of title 31, United States Code, with regard to the amounts received under subsection (b). (d)

Limitation

Notwithstanding subsection (a), no surcharge may be included with respect to the issuance under this Act of any coin during a calendar year if, as of the time of such issuance, the issuance of such coin would result in the number of commemorative coin programs issued during such year to exceed the annual two commemorative coin program issuance limitation under section 5112(m)(1) of title 31, United States Code (as in effect on the date of the enactment of this Act). The Secretary of the Treasury may issue guidance to carry out this subsection.

108.

Financial assurances

The Secretary shall take such actions as may be necessary to ensure that— (1)minting and issuing coins under this Act will not result in any net cost to the United States Government; and (2)no funds, including applicable surcharges, are disbursed to any recipient designated in section 107 until the total cost of designing and issuing all of the coins authorized by this Act (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping) is recovered by the United States Treasury, consistent with sections 5112(m) and 5134(f) of title 31, United States Code.

L

DHS Cyber Hunt and Incident Response Teams

101.

Short title

This division may be cited as the DHS Cyber Hunt and Incident Response Teams Act of 2019.

102.

Department of Homeland Security cyber hunt and incident response teams

(a)

In general

Section 2209 of the Homeland Security Act of 2002 (6 U.S.C. 659) is amended— (1)in subsection (d)(1)(B)(iv), by inserting , including cybersecurity specialists after entities; (2)by redesignating subsections (f) through (m) as subsections (g) through (n), respectively; (3)by inserting after subsection (e) the following: (f)

Cyber hunt and incident response teams

(1)

In general

The Center shall maintain cyber hunt and incident response teams for the purpose of leading Federal asset response activities and providing timely technical assistance to Federal and non-Federal entities, including across all critical infrastructure sectors, regarding actual or potential security incidents, as appropriate and upon request, including— (A)assistance to asset owners and operators in restoring services following a cyber incident; (B)identification and analysis of cybersecurity risk and unauthorized cyber activity; (C)mitigation strategies to prevent, deter, and protect against cybersecurity risks; (D)recommendations to asset owners and operators for improving overall network and control systems security to lower cybersecurity risks, and other recommendations, as appropriate; and (E)such other capabilities as the Secretary determines appropriate. (2)

Associated metrics

The Center shall— (A)define the goals and desired outcomes for each cyber hunt and incident response team; and (B)develop metrics— (i)to measure the effectiveness and efficiency of each cyber hunt and incident response team in achieving the goals and desired outcomes defined under subparagraph (A); and (ii)that— (I)are quantifiable and actionable; and (II)the Center shall use to improve the effectiveness and accountability of, and service delivery by, cyber hunt and incident response teams. (3)

Cybersecurity specialists

After notice to, and with the approval of, the entity requesting action by or technical assistance from the Center, the Secretary may include cybersecurity specialists from the private sector on a cyber hunt and incident response team.; and (4)in subsection (g), as so redesignated— (A)in paragraph (1), by inserting , or any team or activity of the Center, after Center; and (B)in paragraph (2), by inserting , or any team or activity of the Center, after Center. (b)

Report

(1)

Definitions

In this subsection— (A)the term Center means the national cybersecurity and communications integration center established under section 2209(b) of the Homeland Security Act of 2002 (6 U.S.C. 659(b)); (B)the term cyber hunt and incident response team means a cyber hunt and incident response team maintained under section 2209(f) of the Homeland Security Act of 2002 (6 U.S.C. 659(f)), as added by this Act; and (C)the term incident has the meaning given the term in section 2209(a) of the Homeland Security Act of 2002 (6 U.S.C. 659(a)). (2)

Report

At the conclusion of each of the first 4 fiscal years after the date of enactment of the DHS Cyber Hunt and Incident Response Teams Act of 2019, the Center shall submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Homeland Security of the House of Representatives a report that includes— (A)information relating to the metrics used for evaluation and assessment of the cyber hunt and incident response teams and operations under section 2209(f)(2) of the Homeland Security Act of 2002 (6 U.S.C. 659(f)(2)), as added by this Act, including the resources and staffing of those cyber hunt and incident response teams; and (B)for the period covered by the report— (i)the total number of incident response requests received; (ii)the number of incident response tickets opened; and (iii)a statement of— (I)all interagency staffing of cyber hunt and incident response teams; and (II)the interagency collaborations established to support cyber hunt and incident response teams. (c)

No additional funds authorized

No additional funds are authorized to be appropriated to carry out the requirements of this Act and the amendments made by this Act. Such requirements shall be carried out using amounts otherwise authorized to be appropriated.

M

Bipartisan American Miners

101.

Short title

This division may be cited as the Bipartisan American Miners Act of 2019.

102.

Transfers to 1974 UMWA Pension Plan

(a)

In general

Subsection (i) of section 402 of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232) is amended— (1)in paragraph (3)(A), by striking $490,000,000 and inserting $750,000,000; (2)by redesignating paragraph (4) as paragraph (5); and (3)by inserting after paragraph (3) the following: (4)

Additional amounts

(A)

Calculation

If the dollar limitation specified in paragraph (3)(A) exceeds the aggregate amount required to be transferred under paragraphs (1) and (2) for a fiscal year, the Secretary of the Treasury shall transfer an additional amount equal to the difference between such dollar limitation and such aggregate amount to the trustees of the 1974 UMWA Pension Plan to pay benefits required under that plan. (B)

Cessation of transfers

The transfers described in subparagraph (A) shall cease as of the first fiscal year beginning after the first plan year for which the funded percentage (as defined in section 432(j)(2) of the Internal Revenue Code of 1986) of the 1974 UMWA Pension Plan is at least 100 percent. (C)

Prohibition on benefit increases, etc

During a fiscal year in which the 1974 UMWA Pension Plan is receiving transfers under subparagraph (A), no amendment of such plan which increases the liabilities of the plan by reason of any increase in benefits, any change in the accrual of benefits, or any change in the rate at which benefits become nonforfeitable under the plan may be adopted unless the amendment is required as a condition of qualification under part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986. (D)

Critical status to be maintained

Until such time as the 1974 UMWA Pension Plan ceases to be eligible for the transfers described in subparagraph (A)— (i)the Plan shall be treated as if it were in critical status for purposes of sections 412(b)(3), 432(e)(3), and 4971(g)(1)(A) of the Internal Revenue Code of 1986 and sections 302(b)(3) and 305(e)(3) of the Employee Retirement Income Security Act; (ii)the Plan shall maintain and comply with its rehabilitation plan under section 432(e) of such Code and section 305(e) of such Act, including any updates thereto; and (iii)the provisions of subsections (c) and (d) of section 432 of such Code and subsections (c) and (d) of section 305 of such Act shall not apply. (E)

Treatment of transfers for purposes of withdrawal liability under ERISA

The amount of any transfer made under subparagraph (A) (and any earnings attributable thereto) shall be disregarded in determining the unfunded vested benefits of the 1974 UMWA Pension Plan and the allocation of such unfunded vested benefits to an employer for purposes of determining the employer’s withdrawal liability under section 4201 of the Employee Retirement Income Security Act of 1974. (F)

Requirement to maintain contribution rate

A transfer under subparagraph (A) shall not be made for a fiscal year unless the persons that are obligated to contribute to the 1974 UMWA Pension Plan on the date of the transfer are obligated to make the contributions at rates that are no less than those in effect on the date which is 30 days before the date of enactment of the Bipartisan American Miners Act of 2019. (G)

Enhanced annual reporting

(i)

In general

Not later than the 90th day of each plan year beginning after the date of enactment of the Bipartisan American Miners Act of 2019, the trustees of the 1974 UMWA Pension Plan shall file with the Secretary of the Treasury or the Secretary's delegate and the Pension Benefit Guaranty Corporation a report (including appropriate documentation and actuarial certifications from the plan actuary, as required by the Secretary of the Treasury or the Secretary's delegate) that contains— (I)whether the plan is in endangered or critical status under section 305 of the Employee Retirement Income Security Act of 1974 and section 432 of the Internal Revenue Code of 1986 as of the first day of such plan year; (II)the funded percentage (as defined in section 432(j)(2) of such Code) as of the first day of such plan year, and the underlying actuarial value of assets and liabilities taken into account in determining such percentage; (III)the market value of the assets of the plan as of the last day of the plan year preceding such plan year; (IV)the total value of all contributions made during the plan year preceding such plan year; (V)the total value of all benefits paid during the plan year preceding such plan year; (VI)cash flow projections for such plan year and either the 6 or 10 succeeding plan years, at the election of the trustees, and the assumptions relied upon in making such projections; (VII)funding standard account projections for such plan year and the 9 succeeding plan years, and the assumptions relied upon in making such projections; (VIII)the total value of all investment gains or losses during the plan year preceding such plan year; (IX)any significant reduction in the number of active participants during the plan year preceding such plan year, and the reason for such reduction; (X)a list of employers that withdrew from the plan in the plan year preceding such plan year, and the resulting reduction in contributions; (XI)a list of employers that paid withdrawal liability to the plan during the plan year preceding such plan year and, for each employer, a total assessment of the withdrawal liability paid, the annual payment amount, and the number of years remaining in the payment schedule with respect to such withdrawal liability; (XII)any material changes to benefits, accrual rates, or contribution rates during the plan year preceding such plan year; (XIII)any scheduled benefit increase or decrease in the plan year preceding such plan year having a material effect on liabilities of the plan; (XIV)details regarding any funding improvement plan or rehabilitation plan and updates to such plan; (XV)the number of participants and beneficiaries during the plan year preceding such plan year who are active participants, the number of participants and beneficiaries in pay status, and the number of terminated vested participants and beneficiaries; (XVI)the information contained on the most recent annual funding notice submitted by the plan under section 101(f) of the Employee Retirement Income Security Act of 1974; (XVII)the information contained on the most recent Department of Labor Form 5500 of the plan; and (XVIII)copies of the plan document and amendments, other retirement benefit or ancillary benefit plans relating to the plan and contribution obligations under such plans, a breakdown of administrative expenses of the plan, participant census data and distribution of benefits, the most recent actuarial valuation report as of the plan year, copies of collective bargaining agreements, and financial reports, and such other information as the Secretary of the Treasury or the Secretary's delegate, in consultation with the Secretary of Labor and the Director of the Pension Benefit Guaranty Corporation, may require. (ii)

Electronic submission

The report required under clause (i) shall be submitted electronically. (iii)

Information sharing

The Secretary of the Treasury or the Secretary's delegate shall share the information in the report under clause (i) with the Secretary of Labor. (iv)

Penalty

Any failure to file the report required under clause (i) on or before the date described in such clause shall be treated as a failure to file a report required to be filed under section 6058(a) of the Internal Revenue Code of 1986, except that section 6652(e) of such Code shall be applied with respect to any such failure by substituting $100 for $25. The preceding sentence shall not apply if the Secretary of the Treasury or the Secretary's delegate determines that reasonable diligence has been exercised by the trustees of such plan in attempting to timely file such report. (H)

1974 UMWA Pension Plan defined

For purposes of this paragraph, the term 1974 UMWA Pension Plan has the meaning given the term in section 9701(a)(3) of the Internal Revenue Code of 1986, but without regard to the limitation on participation to individuals who retired in 1976 and thereafter.. (b)

Effective dates

(1)

In general

The amendments made by this section shall apply to fiscal years beginning after September 30, 2016. (2)

Reporting requirements

Section 402(i)(4)(G) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(i)(4)(G)), as added by this section, shall apply to plan years beginning after the date of the enactment of this Act.

103.

Inclusion in multiemployer health benefit plan

Section 402(h)(2)(C) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)(2)(C)) is amended— (1)by striking the Health Benefits for Miners Act of 2017 both places it appears in clause (ii) and inserting the Bipartisan American Miners Act of 2019; (2)by striking , would be denied or reduced as a result of a bankruptcy proceeding commenced in 2012 or 2015 in clause (ii)(II) and inserting or a related coal wage agreement, would be denied or reduced as a result of a bankruptcy proceeding commenced in 2012, 2015, 2018, or 2019; (3)by striking and at the end of clause (ii)(I), by striking the period at the end of clause (ii)(II) and inserting ; and, and by inserting after clause (ii)(II) the following new subclause: (III)the cost of administering the resolution of disputes process administered (as of the date of the enactment of the Bipartisan American Miners Act of 2019) by the Trustees of the Plan., (4)by striking January 1, 2017 in clause (ii) and inserting January 1, 2019; and (5)by adding at the end the following new clause: (vi)

Related coal wage agreement

For purposes of clause (ii), the term related coal wage agreement means an agreement between the United Mine Workers of America and an employer in the bituminous coal industry that— (I)is a signatory operator; or (II)is or was a debtor in a bankruptcy proceeding that was consolidated, administratively or otherwise, with the bankruptcy proceeding of a signatory operator or a related person to a signatory operator (as those terms are defined in section 9701(c) of the Internal Revenue Code of 1986)..

104.

Reduction in minimum age for allowable in-service distributions

(a)

In general

Section 401(a)(36) of the Internal Revenue Code of 1986 is amended by striking age 62 and inserting age 59½. (b)

Application to governmental section 457(b) plans

Clause (i) of section 457(d)(1)(A) of the Internal Revenue Code of 1986 is amended by inserting (in the case of a plan maintained by an employer described in subsection (e)(1)(A), age 59½) before the comma at the end. (c)

Effective date

The amendments made by this section shall apply to plan years beginning after December 31, 2019.

N

Health and Human Services Extenders

O

Setting Every Community Up for Retirement Enhancement

1.

Short title, etc

(a)

Short title

This Act may be cited as the Setting Every Community Up for Retirement Enhancement Act of 2019. (b)

Table of contents

The table of contents of this Act is as follows: Sec. 1. Short title, etc. Title I—Expanding and preserving retirement savings Sec. 101. Multiple employer plans; pooled employer plans. Sec. 102. Increase in 10 percent cap for automatic enrollment safe harbor after 1st plan year. Sec. 103. Rules relating to election of safe harbor 401(k) status. Sec. 104. Increase in credit limitation for small employer pension plan startup costs. Sec. 105. Small employer automatic enrollment credit. Sec. 106. Certain taxable non-tuition fellowship and stipend payments treated as compensation for IRA purposes. Sec. 107. Repeal of maximum age for traditional IRA contributions. Sec. 108. Qualified employer plans prohibited from making loans through credit cards and other similar arrangements. Sec. 109. Portability of lifetime income options. Sec. 110. Treatment of custodial accounts on termination of section 403(b) plans. Sec. 111. Clarification of retirement income account rules relating to church-controlled organizations. Sec. 112. Qualified cash or deferred arrangements must allow long-term employees working more than 500 but less than 1,000 hours per year to participate. Sec. 113. Penalty-free withdrawals from retirement plans for individuals in case of birth of child or adoption. Sec. 114. Increase in age for required beginning date for mandatory distributions. Sec. 115. Special rules for minimum funding standards for community newspaper plans. Sec. 116. Treating excluded difficulty of care payments as compensation for determining retirement contribution limitations. Title II—Administrative improvements Sec. 201. Plan adopted by filing due date for year may be treated as in effect as of close of year. Sec. 202. Combined annual report for group of plans. Sec. 203. Disclosure regarding lifetime income. Sec. 204. Fiduciary safe harbor for selection of lifetime income provider. Sec. 205. Modification of nondiscrimination rules to protect older, longer service participants. Sec. 206. Modification of PBGC premiums for CSEC plans. Title III—Other benefits Sec. 301. Benefits provided to volunteer firefighters and emergency medical responders. Sec. 302. Expansion of section 529 plans. Title IV—Revenue provisions Sec. 401. Modification of required distribution rules for designated beneficiaries. Sec. 402. Increase in penalty for failure to file. Sec. 403. Increased penalties for failure to file retirement plan returns. Sec. 404. Increase information sharing to administer excise taxes. Title V—Tax Relief For Certain Children Sec. 501. Modification of rules relating to the taxation of unearned income of certain children. Title VI—Administrative provisions Sec. 601. Provisions relating to plan amendments.

P

Other Matter