In the Senate of the United States,
June 17, 2020.
Resolved, That the bill from the House of Representatives (H.R. 1957) entitled “An Act to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes.”, do pass with the following
AMENDMENTS:
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:
“Sec.
“200401. Definitions.
“200402. National Parks and Public Land Legacy Restoration Fund.
“ 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—
Ҥ 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
“(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.
“(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.
“(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.
“(f) Prohibited use of funds.—No amounts in the Fund shall be used—
“(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—
“(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.
(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 Restoration Fund 200401”.
(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
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:
Ҥ 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)—
“(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.
(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.”.
Amend the title so as to read: “An Act to amend title 54, United States Code, to establish, fund, and provide for the use of amounts in a National Parks and Public Land Legacy Restoration Fund to address the maintenance backlog of the National Park Service, the United States Fish and Wildlife Service, the Bureau of Land Management, the Forest Service, and the Bureau of Indian Education, and to provide permanent, dedicated funding for the Land and Water Conservation Fund, and for other purposes.”.
Attest:
Secretary
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