Internet Gambling Regulation and Tax Enforcement Act of 2013 - Amends the Internal Revenue Code, with respect to the taxation of Internet gambling transactions, to:
Directs the Secretary of the Treasury to make grants to states to carry out an American Heritage Program through state arts agencies. Allocates .5% of the tax revenues received after December 31, 2012, that are attributable to Internet gambling to the American Heritage Block Grant Fund to finance the American Heritage Program.
Amends the Social Security Act to establish the Transitional Assistance Trust Fund to finance state plans for transitional education and job training assistance to individuals who are, or were formerly, in foster care. Allocates 25% of the tax revenues received after December 31, 2012, that are attributable to Internet gambling to the Trust Fund.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3491 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 3491
To amend the Internal Revenue Code of 1986 to regulate and tax Internet
gambling, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
November 14, 2013
Mr. McDermott introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on
Education and the Workforce, for a period to be subsequently determined
by the Speaker, in each case for consideration of such provisions as
fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to regulate and tax Internet
gambling, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.
(a) Short Title.--This Act may be cited as the ``Internet Gambling
Regulation and Tax Enforcement Act of 2013''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment is expressed in terms of an
amendment of a section or other provision, the reference shall be
considered to be made to a section or other provision of the Internal
Revenue Code of 1986.
SEC. 2. TAX ON INTERNET GAMBLING.
(a) In General.--Chapter 36 (relating to certain other excise
taxes) is amended by adding at the end the following new subchapter:
``Subchapter E--Internet Gambling
``Sec. 4491. Imposition of Internet gambling license tax.
``Sec. 4492. Record requirements.
``Sec. 4493. Elective State and Indian tribal government online
gambling tax.
``Sec. 4494. Regulations.
``SEC. 4491. IMPOSITION OF INTERNET GAMBLING LICENSE TAX.
``(a) Internet Gambling Licensee.--
``(1) In general.--There is hereby imposed a tax on each
Internet gambling licensee in an amount equal to 4 percent of
all funds deposited by customers making deposits while located
within the United States during the preceding month into an
account maintained by that Internet gambling licensee or any
agent of that licensee that can be used for the purpose of
placing a bet or wager as defined in section 5362(1) of title
31, United States Code.
``(2) Persons liable for tax.--The tax imposed by
subsection (a) shall be the direct and exclusive obligation of
the Internet gambling operator and may not be deducted from the
amounts available as deposits to the person placing a bet.
Notwithstanding the preceding sentence, any person making a
deposit for the purpose of placing a bet or wager with a person
who is required but has failed to obtain a license pursuant to
subchapter V of chapter 53 of title 31, United States Code,
shall be liable for and pay the tax under this subchapter on
all such deposits, but such liability shall not excuse any
failure to pay the tax on the part of the person who is
required but has failed to obtain such license. The person
making the deposit shall not be liable for the tax on deposits
in cases of fraud.
``(b) Unauthorized Bets or Wagers.--
``(1) In general.--There is hereby imposed a tax on any
person who accepts a bet or wager and who is not authorized
pursuant to section 5383(b) of title 31, United States Code, to
accept such bet or wager.
``(2) Amount of tax.--The amount of such tax shall be equal
to 50 percent of all funds deposited into an account that can
be used for placing a bet or wager within the meaning of
section 5362(1) of that title.
``(c) Credits for Returns of Funds.--
``(1) In general.--There shall be allowed as a credit
against the tax imposed by this section an amount equal to the
sum of the following taxes which are paid on any funds returned
by or on behalf of an Internet gambling licensee to the account
of a customer:
``(A) The tax imposed by this section.
``(B) Any State or Indian tribal Internet gambling
tax imposed under section 4493(b).
``(C) Any tax imposed on overseas Internet gambling
under section 4493(d).
``(2) Limitation.--The amount allowed as a credit under
paragraph (1) with respect to a customer may not exceed 12
percent of the funds received in deposits from the customer.
``(d) When Due.--The tax imposed by this section shall be due at by
the end of each calendar month with respect to deposits during the
preceding month.
``(e) Definitions and Special Rules.--For purposes of this
subchapter--
``(1) Internet gambling licensee.--The term `Internet
gambling licensee' means a licensee, as defined in section 5382
of title 31, United States Code.
``(2) Deposits.--Deposits made by or on behalf of an
Internet gambling licensee of Internet gambling winnings or
returns of funds by or on behalf of an Internet gambling
licensee to the account of a customer shall not be treated as a
deposit for purposes of this section.
``SEC. 4492. RECORD REQUIREMENTS.
``Each person liable for taxes under this subchapter, except for a
person making a deposit who is liable for taxes pursuant to section
4491(a)(2), shall keep a daily record showing deposits (within the
meaning of this subchapter), in addition to all other records required
pursuant to section 6001.
``SEC. 4493. ELECTIVE STATE AND INDIAN TRIBAL GOVERNMENT ONLINE
GAMBLING TAX.
``(a) In General.--
``(1) Payment of state and indian tribal government tax.--
On a monthly basis, each Internet gambling licensee shall pay
to each qualified State and each qualified Indian tribal
government an amount equal to the monthly pro rata State and
Indian tribal government online gambling tax.
``(2) Monthly pro rata online gambling tax.--For purposes
of this section, with respect to a qualified State and a
qualified Indian tribal government for any calendar month, the
monthly pro rata online gambling tax is the amount of the taxes
described in subsection (b) received with respect to such
calendar month.
``(3) Qualified state; qualified indian tribal
government.--
``(A) In general.--For purposes of this section,
the terms `qualified State' and `qualified Indian
tribal government' mean a State or an Indian tribal
government, respectively, for which an election to
receive funds under this section is in effect. Notice
of such election shall be provided by the Governor,
principal chief, or other chief executive officer in
such form and manner as the Secretary may prescribe.
``(B) State election not to affect tribal
election.--An election by a State under subparagraph
(A) to receive funds under this section shall not
constitute an election to be so included on behalf of
any Indian tribe located within or partially within the
geographic boundaries of such State.
``(C) Revocation of state or tribal election.--
``(i) In general.--A State or Indian Tribal
government may revoke its election by notice
provided by the Governor, principal chief, or
other chief executive officer and in such form
and manner as the Secretary may prescribe.
``(ii) Timing of revocation.--Revocation of
state election shall take effect the later of 6
months after receipt by the Secretary of such
revocation, or on January 1st of the year
following receipt by the Secretary of such
revocation.
``(D) State.--The term `State' means any State, the
District of Columbia, or any commonwealth, territory or
other possession of the United States.
``(E) Indian tribal government.--The term `Indian
tribal government' means the government of an Indian
tribe (within the meaning of section 4 of the Indian
Gaming Regulatory Act).
``(4) Time of payments.--The payment made under this
subsection with respect to any calendar month shall be made not
later than the 11th day of the succeeding calendar month.
``(5) List of qualified states and qualified indian tribal
governments.--The Secretary shall maintain a current list of
qualified States and qualified Indian tribal governments and
shall publish such list online.
``(b) State and Indian Tribal Government Online Gambling Tax.--The
State and Indian tribal government online gambling tax shall be an
amount equal to 8 percent of all deposited funds deposited by customers
located in each qualified state or area subject to the jurisdiction of
a qualified Indian tribal government at the time of the deposit.
``(c) Effect of Acceptance of Tax.--Acceptance by a State or Indian
tribal government of the State and Indian tribal government online
gambling tax shall relieve Internet gambling licensees from the
obligation to pay any other fee or tax to the State or Indian tribal
government relating to its online gambling services, except for--
``(1) applicable State individual and corporate income
taxes, which shall be unaffected by the election, and
``(2) any fees associated with an Internet gambling
licensee's choice to rely on a State or Indian tribal
regulatory body certification of suitability in connection with
a Federal online gambling licensing application.
``(d) Overseas Internet Gambling Tax.--There is hereby imposed a
tax on each Internet gambling licensee in an amount equal to 12 percent
of all funds deposited by customers making deposits while located
without the United States during the preceding month into an account
maintained by that Internet gambling licensee or any agent of that
licensee that can be used for the purpose of placing a bet or wager as
defined in section 5362(1) of title 31, United States Code. Deposited
funds subject to the State and Indian tribal government Internet
gambling tax under this section shall not be taken into account for
purposes of the preceding sentence.
``SEC. 4494. REGULATIONS.
``The Secretary shall prescribe such regulations as may be
necessary or appropriate to carry out this subchapter.''.
(b) Clerical Amendment.--The table of subchapters for chapter 36 is
amended by adding at the end the following new item:
``subchapter e. internet gambling.''.
(c) Effective Date.--The amendments made by this section shall
apply to bets or wagers placed after the date of the enactment of this
Act.
SEC. 3. INTERNET GAMBLING LICENSEE INFORMATION REPORTING.
(a) In General.--Subpart A of part III of subchapter A of chapter
61 (relating to information concerning persons subject to special
provisions) is amended by adding at the end the following new section:
``SEC. 6050X. RETURNS RELATING TO INTERNET GAMBLING.
``(a) Requirement.--Every person who is an Internet gambling
licensee or who otherwise is engaged in the business of accepting any
bet or wager within the meaning of section 5382(1) of title 31, United
States Code, during a taxable year shall furnish, at such time and in
such manner as the Secretary shall by regulations prescribe, the
information described in subsection (b), and such person shall maintain
(in the location, in the manner, and to the extent prescribed in
regulations) such records as may be appropriate to the information
described in subsection (b).
``(b) Required Information.--For purposes of subsection (a), the
information described is set forth below, which information may be
modified as appropriate by the Secretary through regulation--
``(1) the name, address, and TIN of the Internet gambling
licensee or other person engaged in the business of accepting
any bet or wager,
``(2) the name, address, and TIN of each person placing a
bet or wager with the Internet gambling licensee or other
person engaged in the business of accepting any bet or wager
during the calendar year,
``(3) the gross winnings, gross wagers, and gross losses
for the calendar year of each person placing a bet or wager
with the Internet gambling licensee or other person engaged in
the business of accepting any bet or wager during the year,
``(4) the net Internet gambling winnings for each such
person for the calendar year,
``(5) the amount of tax withheld with respect to each such
person for the calendar year,
``(6) beginning and end-of-year account balances for each
such person for the calendar year, and
``(7) amounts deposited and withdrawn by each such person
during the calendar year.
``(c) Statement To Be Furnished to Persons With Respect to Whom
Information Is Required.--Every person required to make a return under
subsection (a) shall furnish to each person whose name is required to
be set forth in such return by reason of placing a bet or wager a
written statement showing--
``(1) the name, address, and phone number of the
information contact of the person required to make such return,
and
``(2) the information required to be shown on such return
with respect to each person whose name is required to be set
forth in such return.
The written statement required under the preceding sentence shall be
furnished to the person on or before January 31 of the year following
the calendar year for which the return under subsection (a) was
required to be made.
``(d) Definitions.--
``(1) Internet gambling licensee.--The term `Internet
gambling licensee' has the meaning given such term by section
4491(d)(1).
``(2) Net internet gambling winnings.--The term `net
Internet gambling winnings' means gross winnings from wagers
placed over the Internet with a person required to be licensed
under section 5382 of chapter 53 of title 31, United States
Code, less the amounts wagered.
``(3) Internet; wager.--The terms `Internet' and `wager'
shall have the respective meanings given such terms by section
5362 of chapter 53 of title 31, United States Code.''.
(b) The table of sections for subpart B of part III of subchapter A
of chapter 61 is amended by inserting after the item relating to
section 6050W the following new item:
``Sec. 6050X. Returns relating to Internet gambling.''.
SEC. 4. WITHHOLDING FROM CERTAIN GAMBLING WINNINGS.
(a) Net Internet Gambling Winnings.--Paragraph (3) of section
3406(b) (relating to other reportable payments for purposes of backup
withholding) is amended--
(1) by striking ``or'' in subparagraph (E);
(2) by striking ``.'' and inserting ``, or'' at the end of
subparagraph (F); and
(3) by adding at the end thereof the following new
subparagraph:
``(G) section 6050X(b)(4) (relating to net Internet
gambling winnings).''.
(b) Effective Date.--The amendment made by this section shall apply
to bets or wagers placed after the date of the enactment of this Act.
SEC. 5. WITHHOLDING OF TAX ON NONRESIDENT ALIENS.
(a) Tax on Nonresident Alien Individuals.--Paragraph (1) of section
871(a) (relating to income not connected with United States business)
is amended--
(1) by striking ``and'' at the end of subparagraph (C),
(2) by inserting ``and'' at the end of subparagraph (D),
and
(3) by inserting after subparagraph (D) the following new
subparagraph:
``(E) the gross amount of winnings from each wager
placed over the Internet with a person required to be
licensed under section 5382 of chapter 53 of title 31,
United States Code (as such terms are defined in
section 6050X(d)(2)),''.
(b) Exemption for Certain Gambling Winnings.--Section 871(j)
(relating to exemption for certain gambling winnings) is amended by
inserting before the period at the end the following: ``or to any bets
or wagers placed over the Internet (as such terms are defined in
section 6050X(d)(2))''.
(c) Withholding of Tax on Nonresident Alien Individuals.--The first
sentence of subsection (b) of section 1441 (relating to withholding of
tax on nonresident aliens) is amended by inserting after ``gains
subject to tax under section 871(a)(1)(D),'' the following: ``the gross
amount of winnings from wagers placed over the Internet described in
section 871(a)(1)(E),''.
(d) Source of Internet Gambling Winnings.--Subsection (a) of
section 861 is amending by inserting at the end thereof the following
new paragraph:
``(10) Internet gambling winnings.--Any Internet gambling
winnings received from an Internet gambling licensee (as
defined by section 4491(d)(1)).''.
(e) Effective Date.--The amendments made by this section shall
apply to bets or wagers placed after the date of the enactment of this
Act.
SEC. 6. TERRITORIAL EXTENT.
(a) In General.--Paragraph (2) of section 4404 is amended to read
as follows:
``(2) placed within the United States, or any Commonwealth,
territory, or possession thereof, by a person who is a United
States citizen or resident.''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to wagers made after December 31, 2012.
SEC. 7. FOREIGN LICENSEES SUBJECT TO UNITED STATES FEDERAL INCOME TAX.
(a) Nonresident Alien Individuals.--Section 872 is amended by
inserting after subsection (b) the following new subsection:
``(c) Income Earned by Nonresident Alien Individuals Operating
Internet Gambling Facilities.--
``(1) Treatment as united states trade or business.--For
purposes of this title, a nonresident alien individual who is a
licensee or operates an Internet gambling facility for which a
license is required under section 103 of the Internet Gambling
Regulation and Enforcement Act of 2013 at any time during a
taxable year shall be deemed to be engaged in the conduct of a
trade or business within the United States during the taxable
year.
``(2) Treatment of gross income as effectively connected
income.--For purposes of this title, all gross income related
to domestic wagers that are placed over the Internet shall be
deemed to be effectively connected with the licensee's trade or
business within the United States.
``(3) Treatment of gross income as attributable to
permanent establishment.--For purposes of any applicable United
States income tax treaty, a nonresident alien individual who is
a licensee or operates an Internet gambling facility for which
a license is required under section 103 of the Internet
Gambling Regulation and Enforcement Act of 2013 at any time
during a taxable year shall be deemed to have a permanent
establishment located in the United States, and all gross
income arising from domestic wagers that are placed over the
Internet shall be treated as attributable to the permanent
establishment of such nonresident alien individual.
``(4) Definitions.--For purposes of this subsection--
``(A) Domestic wager.--The term `domestic wager'
means a wager placed by a person located in the United
States.
``(B) Wager.--The term `wager' has the meaning
given the term `bet or wager' in section 102(2) of the
Internet Gambling Regulation and Enforcement Act of
2013.
``(C) Internet.--The term `Internet' has the
meaning given in section 5362(5) of title 31, United
States Code.''.
(b) Foreign Corporations.--Section 882 is amended by--
(1) redesignating subsections (e) and (f) as subsections
(f) and (g), respectively, and
(2) by inserting after subsection (d) the following:
``(e) Income Earned by Foreign Corporations Operating Internet
Gambling Facilities.--
``(1) Treatment as united states trade or business.--For
purposes of this title, a foreign corporation that is a
licensee or operates an Internet gambling facility for which a
license is required under section 103 of the Internet Gambling
Regulation and Enforcement Act of 2013 at any time during a
taxable year shall be deemed to be engaged in the conduct of a
trade or business within the United States during the taxable
year.
``(2) Treatment of gross income as effectively connected
income.--For purposes of this title, all gross income related
to domestic wagers that are placed over the Internet shall be
deemed to be effectively connected with the licensee's trade or
business within the United States.
``(3) Treatment of gross income as attributable to
permanent establishment.--For purposes of any applicable United
States income tax treaty, a foreign corporation that is a
licensee or operates an Internet gambling facility for which a
license is required under section 103 of the Internet Gambling
Regulation and Enforcement Act of 2013 at any time during a
taxable year shall be deemed to have a permanent establishment
located in the United States, and all gross income arising from
domestic wagers that are placed over the Internet shall be
treated as attributable to the permanent establishment of such
foreign corporation.
``(4) Definitions.--
``(A) Domestic wager.--The term `domestic wager'
means a wager placed by a person located in the United
States.
``(B) Wager.--The term `wager' has the meaning
given the term `bet or wager' in section 102(2) of the
Internet Gambling Regulation and Enforcement Act of
2013.
``(C) Internet.--The term `Internet' has the
meaning given in section 5362(5) of title 31, United
States Code.''.
(c) Effective Date.--The amendment made by this section shall apply
to payments made after the date of the enactment of this Act.
SEC. 8. AMERICAN HERITAGE PROGRAM.
(a) Implementation of Program.--From funds appropriated to the
American Heritage Block Grant Fund for a fiscal year, the Secretary of
the Treasury shall make grants to eligible States to carry out an
American Heritage Program through State arts agencies.
(b) Allotment of Funds.--Funds allotted for a fiscal year shall be
allotted among eligible States in the same proportion as funds are
allotted among the States under section 5(g)(3) of the National
Foundation on the Arts and the Humanities Act of 1965 (20 U.S.C.
954(g)(3)).
(c) Eligibility To Receive Grants.--To be eligible to receive a
grant under subsection (a) for a fiscal year, a State shall submit to
the Secretary an application in such form, and containing such
information and assurances, as the Secretary may require by rule,
including assurances that--
(1) not more than 80 percent of the cost of any qualified
activity carried out under this section shall be paid with such
grant, and
(2) not more that 20 percent of such grant may be expended
for administrative costs.
(d) Definitions.--For purposes of this section--
(1) the term ``American Heritage Program'' means a program
carried out by a State that provides qualified activities
directly, or by contract with nonprofit organizations
(including community-based organizations) or units of local
government, for all the people and communities in the State,
(2) the term ``Secretary'' means the Secretary of the
Treasury,
(3) the term ``State'' has the meaning given such term in
section 4 of the National Foundation on the Arts and the
Humanities Act of 1965 (20 U.S.C. 953),
(4) the term ``State arts agency'' has the same meaning
given such term as used in the National Foundation on the Arts
and the Humanities Act of 1965 (20 U.S.C. 951 et seq.), and
(5) the term ``qualified activities'' means activities that
develop projects, productions, workshops, or programs that will
encourage public knowledge, education, understanding, and
appreciation of American heritage and the arts.
(e) American Heritage Block Grant Fund.--
(1) Establishment.--There is established in the Treasury of
the United States a trust fund to be known as the ``American
Heritage Block Grant Fund'', consisting of such amounts as may
be appropriated or credited to the American Heritage Block
Grant Fund as provided in this subsection.
(2) Transfer to fund.--There are appropriated to the
American Heritage Block Grant Fund amounts equal to .5 percent
of the taxes received by the Treasury after December 31, 2012,
that the Secretary determines are attributable to Internet
gambling.
(3) Method of transfer.--The amounts appropriated by
paragraph (1) shall be transferred from time to time from the
general fund of the Treasury. Such amounts shall be determined
on the basis of estimates by the Secretary of the taxes,
specified in paragraph (1), paid to or deposited into the
Treasury. Proper adjustments shall be made in amounts
subsequently transferred to the extent prior estimates are in
excess of or are less than the taxes specified in paragraph
(1).
(4) Expenditures from american heritage block grant fund.--
Amounts in the American Heritage Block Grant Fund shall be
available, as provided by appropriation Acts, for making
expenditures to carry out subsection (a).
SEC. 9. BLOCK GRANTS TO STATES FOR TRANSITIONAL ASSISTANCE.
The Social Security Act is amended by adding at the end the
following new title:
``TITLE XXII--BLOCK GRANTS TO STATES FOR TRANSITIONAL ASSISTANCE
``SEC. 2201. TRANSITIONAL ASSISTANCE TRUST FUND.
``(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the `Transitional
Assistance Trust Fund', consisting of such amounts as may be
appropriated or credited to the Transitional Assistance Trust Fund as
provided in this section.
``(b) Transfer to Transitional Assistance Trust Fund of Amounts
Equivalent to Certain Taxes.--
``(1) In general.--There are hereby appropriated to the
Transitional Assistance Trust Fund, out of any money in the
Treasury not otherwise appropriated, amounts equivalent to 25
percent of the taxes received in the Treasury after December
31, 2012, that the Secretary of the Treasury determines are
attributable to Internet gambling.
``(2) Method of transfer.--The amounts appropriated by
paragraph (1) shall be transferred from time to time from the
general fund in the Treasury to the Transitional Assistance
Trust Fund. Such amounts shall be determined on the basis of
estimates by the Secretary of the Treasury of the taxes,
specified in paragraph (1) of this subsection, paid to or
deposited into the Treasury. Proper adjustments shall be made
in amounts subsequently transferred to the extent prior
estimates were in excess of or were less than the taxes
specified in paragraph (1) of this subsection.
``(c) Expenditures From Transitional Assistance Trust Fund.--
Amounts in the Transitional Assistance Trust Fund shall be available,
as provided by appropriation Acts, for making expenditures to carry out
section 2202.
``SEC. 2202. TRANSITIONAL ASSISTANCE GRANT PROGRAM.
``(a) In General.--Each State shall be entitled to a payment under
this section for each fiscal year in an amount equal to its allotment
for such fiscal year, to be used by such State to carry out the State's
plan for transitional assistance described in subsection (c), subject
to the requirements of this section.
``(b) Plan Approval Required.--No State may receive a payment under
this section unless the State submits the State's plan for transitional
assistance described in subsection (c) to the Secretary and the
Secretary approves such plan.
``(c) State Plan for Transitional Assistance.--A State plan for
transitional assistance is described by this subsection if the plan--
``(1) provides for expanded education opportunities for
individuals who are, or were formerly, in foster care,
including streamlining and coordinating education financing
opportunities and providing counseling and assistance to such
individuals for the purpose of ensuring completion of their
academic goals;
``(2) provides for job training opportunities for
individuals who are, or were formerly, in foster care;
``(3) provides, primarily through expanding access to and
investment in community colleges, for expanded post-secondary
education and job training opportunities that lead to a
certificate, for individuals who are working in, or had worked
in, declining sectors of the economy, as defined by the
Secretary, and who want to pursue a new career in a sector of
the economy with the potential for high wages and high growth,
as defined by the Secretary; and
``(4) provides a subsidy for the use of public
transportation by--
``(A) individuals qualifying for benefits or
services under title XX, including the Federal-State
Unemployment Insurance Program; and
``(B) individuals participating in programs under
the Workforce Investment Act.
``(d) Allotment.--The allotment for a fiscal year for a State
receiving an allotment for such fiscal year shall be an amount equal
to--
``(1) the amount appropriated for such fiscal year under
subsection (f), multiplied by
``(2) the ratio by which the population of the State bears
to the population of all the States receiving an allotment for
such fiscal year as determined by the Secretary (on the basis
of the most recent data available from the Department of
Commerce).
``(e) Definitions.--For purposes of this section:
``(1) In foster care.--The term `in foster care' means,
with respect to an individual, an individual who is under the
care and placement responsibility of the State agency
responsible for administering a plan, in connection with such
individual, under part B or part E of title IV.
``(2) Secretary.--The term `Secretary' means the Secretary
of Health and Human Services.
``(3) State.--The term `State' means the 50 States of the
United States, the District of Columbia, the Commonwealth of
Puerto Rico, the United States Virgin Islands, Guam, American
Samoa, and the Northern Mariana Islands.
``(f) Authorization of Appropriations.--There are authorized to be
appropriated for each fiscal year to the Secretary the amount deposited
into the Transitional Assistance Trust Fund pursuant to section 2201 to
carry out this section.''.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E1669)
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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