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Full Text of this Amendment
On page 19, between the matter after line 19 and line 20, insert the following:
SEC. 13. PREVENTION OF FRAUD, WASTE, AND ABUSE OF TAXPAYER DOLLARS THROUGH EFFECTIVE OVERSIGHT.
(a) In General.--Title II of the Public Works and Economic Development Act of 1965 (42 U.S.C. 3141 et seq.) (as amended by section 12(a)) is amended by adding at the end the following:
"SEC. 220. PREVENTION OF FRAUD, WASTE, AND ABUSE OF TAXPAYER DOLLARS THROUGH EFFECTIVE OVERSIGHT.
"(a) In General.--To limit, fraud, waste, and abuse, any grant authorized or funded under section 203, 207(a), 701(a), or 704 shall be subject to the requirements of this section.
"(b) Prohibition on Awarding of Grants to Delinquent Federal Debtors.--
"(1) IN GENERAL.--The head of any executive agency that offers a grant under a provision of law referred to in subsection (a), in excess of an amount equal to the simplified acquisition threshold (as defined in section 134 of title 41, United States Code), may not award such grant to any person unless such person submits with the application for such grant a form--
"(A) certifying that the person does not have a seriously delinquent tax debt; and
"(B) authorizing the Secretary of the Treasury to disclose to the head of the executive agency information limited to describing whether the person has a seriously delinquent tax debt.
"(2) TIME OF DISCLOSURE.--The authorization for disclosure required under paragraph (1)(B) shall authorize such disclosures to be made with respect to seriously delinquent tax debt--
"(A) at the time the form described in paragraph (1) is submitted, and
"(B) in the case of a grant that is awarded over period lasting more than 1 year, for each year during which the person receives such grant beginning with the year after the year in which the form described in paragraph (1) is submitted .
"(3) RELEASE OF INFORMATION.--The Secretary of the Treasury shall make available to all executive agencies a standard form for the certification and authorization described in paragraph (1).
"(4) REVISION OF REGULATIONS.--Not later than 270 days after the date of the enactment of this section, the Director of the Office of Management and Budget shall revise such regulations as necessary to incorporate the requirements of this section.
"(5) DEFINITIONS AND SPECIAL RULES.--For purposes of this section:
"(A) SERIOUSLY DELINQUENT TAX DEBT.--
"(i) IN GENERAL.--The term `seriously delinquent tax debt' means an outstanding debt under the Internal Revenue Code of 1986 for which a notice of lien has been filed in public records pursuant to section 6323 of such Code.
"(ii) EXCEPTIONS.--Such term does not include--
"(I) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or section 7122 of such Code; and
"(II) a debt with respect to which a collection due process hearing under section 6330 of such Code, or relief under subsection (b), (c), or (f) of section 6015 of such Code, is requested or pending.
"(B) EXECUTIVE AGENCY.--The term `executive agency' has the meaning given such term in section 133 of title 41, United States Code.
"(C) SECRETARY OF THE TREASURY.--The term `Secretary of the Treasury' includes a delegate of the Secretary of the Treasury.
"(D) TREATMENT OF PARTNERSHIPS AND S CORPORATIONS.--
"(i) PARTNERSHIPS.--A partnership shall be treated as a person with a seriously delinquent tax debt if such partnership has a partner who--
"(I) owns 50 percent or more of either the capital interest or profits interest in such partnership; and
"(II) has a seriously delinquent tax debt.
"(ii) TREATMENT OF S CORPORATIONS.--An S corporation (as defined in section 1361 of the Internal Revenue Code of 1986) shall be treated as a person with a seriously delinquent tax debt if such S corporation has a member or a shareholder who--
"(I) owns 50 percent or more (by vote or value) of the stock of such corporation; and
"(II) has a seriously delinquent tax debt.
"(c) Annual Audits.--
"(1) DEFINITION OF UNRESOLVED AUDIT FINDING.--In this subsection, the term `unresolved audit finding' means an audit report finding or recommendation that the grantee has used grant funds for an unauthorized expenditure or otherwise unallowable cost that is not closed or resolved during the 1-year period beginning on the date of an initial notification of the finding or recommendation.
"(2) AUDIT REQUIREMENT.--Effective for fiscal year 2012 and each fiscal year thereafter, to prevent waste, fraud, and abuse of funds by grantees, the Comptroller General of the United States shall conduct an audit of not less than 10 percent of all grantees awarded funding under a provision of law referred to in subsection (a).
"(3) MANDATORY EXCLUSION.--A grantee that is awarded funds under a provision of law referred to in subsection (a) that is found to have an unresolved audit finding shall not be eligible for an award of grant funds under this Act for the 2 fiscal years following the applicable 1-year period described in paragraph (1).".
(b) Technical Amendment.--The table of contents of the Public Works and Economic Development Act of 1965 (42 U.S.C. 3121 et seq.) is amended by adding after section 219 (as added by section 12(b)) the following:
"Sec..220..Prevention of fraud, waste, and abuse of taxpayer dollars through effective oversight.".
(As printed in the Congressional Record for the Senate on Jun 13, 2011.)