Senator Mark Kirk (R-IL) has introduced the Maximizing Spectrum Efficiency and Value Act of 2014 (S. 2155), a bill that would create a Federal Spectrum Reallocation Commission. The Commission would review spectrum inefficiently held by federal agencies and authorize the auction of that spectrum. The bill would assist agencies with the cost of relocating to other spectrum bands, and also allow a portion of the proceeds from the auction to be used for deficit reduction. Senator Kirk introduced similar legislative language, endorsed by Americans for Tax Reform, as an amendment in 2011. S. 2155 has been referred to the Senate Committee on Commerce, Science and Transportation for consideration.