text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Teachers and First Responders Back 
  to Work Act of 2011''.
  
                       TITLE I--TEACHER STABILIZATION
  
  SEC. 101. PURPOSE.
  
      The purpose of this title is to provide funds to States to prevent 
  teacher layoffs and support the creation of additional jobs in public 
  early childhood, elementary, and secondary education in the 2011-2012 
  and 2012-2013 school years.
  
  SEC. 102. GRANTS FOR THE OUTLYING AREAS AND THE SECRETARY OF THE 
                INTERIOR; AVAILABILITY OF FUNDS.
  
      (a) Reservation of Funds.--From the amount appropriated to carry 
  out this title under section 111, the Secretary--
              (1) shall reserve up to one-half of one percent to provide 
          assistance to the outlying areas on the basis of their 
          respective needs, as determined by the Secretary, for 
          activities consistent with this part under such terms and 
          conditions as the Secretary may determine;
              (2) shall reserve up to one-half of one percent to provide 
          assistance to the Secretary of the Interior to carry out 
          activities consistent with this part, in schools operated or 
          funded by the Bureau of Indian Education; and
              (3) may reserve up to $2,000,000 for administration and 
          oversight of this part, including program evaluation.
      (b) Availability of Funds.--Funds made available under section 111 
  shall remain available to the Secretary until September 30, 2012.
  
  SEC. 103. STATE ALLOCATION.
  
      (a) Allocation.--After reserving funds under section 102(a), the 
  Secretary shall allocate to the States--
              (1) 60 percent on the basis of their relative population of 
          individuals aged 5 through 17; and
              (2) 40 percent on the basis of their relative total 
          population.
      (b) Awards.--From the funds allocated under subsection (a), the 
  Secretary shall make a grant to the Governor of each State who submits 
  an approvable application under section 104.
      (c) Alternate Distribution of Funds.--
              (1) In general.--If, within 30 days after the date of 
          enactment of this Act, a Governor has not submitted an 
          approvable application to the Secretary, the Secretary shall, 
          consistent with paragraph (2), provide for funds allocated to 
          that State to be distributed to another entity or other 
          entities in the State for the support of early childhood, 
          elementary, and secondary education, under such terms and 
          conditions as the Secretary may establish.
              (2) Maintenance of effort.--
                      (A) Governor assurance.--The Secretary shall not 
                  allocate funds under paragraph (1) unless the Governor 
                  of the State provides an assurance to the Secretary 
                  that the State will, for fiscal years 2012 and 2013, 
                  meet the requirements of section 108.
                      (B) Special rule.--Notwithstanding subparagraph 
                  (A), the Secretary may allocate up to 50 percent of the 
                  funds that are available to the State under paragraph 
                  (1) to another entity or entities in the State, 
                  provided that the State educational agency submits data 
                  to the Secretary demonstrating that the State will for 
                  fiscal year 2012 meet the requirements of section 
                  108(a) or the Secretary otherwise determines that the 
                  State will meet those requirements, or such comparable 
                  requirements as the Secretary may establish, for that 
                  year.
              (3) Requirements.--An entity that receives funds under 
          paragraph (1) shall use those funds in accordance with the 
          requirements of this title.
      (d) Reallocation.--If a State does not receive funding under this 
  title or only receives a portion of its allocation under subsection 
  (c), the Secretary shall reallocate the State's entire allocation or 
  the remaining portion of its allocation, as the case may be, to the 
  remaining States in accordance with subsection (a).
  
  SEC. 104. STATE APPLICATION.
  
      The Governor of a State desiring to receive a grant under this 
  title shall submit an application to the Secretary within 30 days of 
  the date of enactment of this Act, in such manner, and containing such 
  information, as the Secretary may reasonably require to determine the 
  State's compliance with applicable provisions of law.
  
  SEC. 105. STATE RESERVATION AND RESPONSIBILITIES.
  
      (a) Reservation.--Each State receiving a grant under section 103(b) 
  may reserve--
              (1) not more than 10 percent of the grant funds for awards 
          to State-funded early learning programs; and
              (2) not more than 2 percent of the grant funds for the 
          administrative costs of carrying out its responsibilities under 
          this title.
      (b) State Responsibilities.--Each State receiving a grant under 
  this title shall, after reserving any funds under subsection (a)--
              (1) use the remaining grant funds only for awards to local 
          educational agencies for the support of early childhood, 
          elementary, and secondary education; and
              (2) distribute those funds, through subgrants, to its local 
          educational agencies by distributing--
                      (A) 60 percent on the basis of the local 
                  educational agencies' relative shares of enrollment; 
                  and
                      (B) 40 percent on the basis of the local 
                  educational agencies' relative shares of funds received 
                  under part A of title I of the Elementary and Secondary 
                  Education Act of 1965 for fiscal year 2011; and
              (3) make those funds available to local educational 
          agencies no later than 100 days after receiving a grant from 
          the Secretary.
      (c) Prohibitions.--A State shall not use funds received under this 
  title to directly or indirectly--
              (1) establish, restore, or supplement a rainy-day fund;
              (2) supplant State funds in a manner that has the effect of 
          establishing, restoring, or supplementing a rainy-day fund;
              (3) reduce or retire debt obligations incurred by the 
          State; or
              (4) supplant State funds in a manner that has the effect of 
          reducing or retiring debt obligations incurred by the State.
  
  SEC. 106. LOCAL EDUCATIONAL AGENCIES.
  
      Each local educational agency that receives a subgrant under this 
  title--
              (1) shall use the subgrant funds only for compensation and 
          benefits and other expenses, such as support services, 
          necessary to retain existing employees, recall or rehire former 
          employees, or hire new employees to provide early childhood, 
          elementary, or secondary educational and related services;
              (2) shall obligate those funds no later than September 30, 
          2013; and
              (3) may not use those funds for general administrative 
          expenses or for other support services or expenditures, as 
          those terms are defined by the National Center for Education 
          Statistics in the Common Core of Data, as of the date of 
          enactment of this Act.
  
  SEC. 107. EARLY LEARNING.
  
      Each State-funded early learning program that receives funds under 
  this title shall--
              (1) use those funds only for compensation, benefits, and 
          other expenses, such as support services, necessary to retain 
          early childhood educators, recall or rehire former early 
          childhood educators, or hire new early childhood educators to 
          provide early learning services; and
              (2) obligate those funds no later than September 30, 2013.
  
  SEC. 108. MAINTENANCE OF EFFORT.
  
      (a) The Secretary shall not allocate funds to a State under this 
  title unless the State provides an assurance to the Secretary that--
              (1) for State fiscal year 2012--
                      (A) the State will maintain State support for early 
                  childhood, elementary, and secondary education (in the 
                  aggregate or on the basis of expenditure per pupil) and 
                  for public institutions of higher education (not 
                  including support for capital projects or for research 
                  and development or tuition and fees paid by students) 
                  at not less than the level of such support for each of 
                  the 2 categories for State fiscal year 2011; or
                      (B) the State will maintain State support for early 
                  childhood, elementary, and secondary education and for 
                  public institutions of higher education (not including 
                  support for capital projects or for research and 
                  development or tuition and fees paid by students) at a 
                  percentage of the total revenues available to the State 
                  that is equal to or greater than the percentage 
                  provided for State fiscal year 2011; and
              (2) for State fiscal year 2013--
                      (A) the State will maintain State support for early 
                  childhood, elementary, and secondary education (in the 
                  aggregate or on the basis of expenditure per pupil) and 
                  for public institutions of higher education (not 
                  including support for capital projects or for research 
                  and development or tuition and fees paid by students) 
                  at not less than the level of such support for each of 
                  the two categories for State fiscal year 2012; or
                      (B) the State will maintain State support for early 
                  childhood, elementary, and secondary education and for 
                  public institutions of higher education (not including 
                  support for capital projects or for research and 
                  development or tuition and fees paid by students) at a 
                  percentage of the total revenues available to the State 
                  that is equal to or greater than the percentage 
                  provided for State fiscal year 2012.
      (b) Waiver.--The Secretary may waive the requirements of this 
  section if the Secretary determines that a waiver would be equitable 
  due to--
              (1) exceptional or uncontrollable circumstances, such as a 
          natural disaster; or
              (2) a precipitous decline in the financial resources of the 
          State.
  
  SEC. 109. REPORTING.
  
      Each State that receives a grant under this title shall submit, on 
  an annual basis, a report to the Secretary that contains--
              (1) a description of how funds received under this part 
          were expended or obligated; and
              (2) an estimate of the number of jobs supported by the 
          State using funds received under this title.
  
  SEC. 110. DEFINITIONS.
  
      In this title:
              (1) Except as otherwise provided, the terms ``local 
          educational agency'', ``outlying area'', ``Secretary'', 
          ``State'', and ``State educational agency'' have the meanings 
          given those terms in section 9101 of the Elementary and 
          Secondary Education Act of 1965 (20 U.S.C. 7801).
              (2) The term ``State'' does not include an outlying area.
              (3) The term ``early childhood educator'' means an 
          individual who--
                      (A) works directly with children in a State-funded 
                  early learning program in a low-income community;
                      (B) is involved directly in the care, development, 
                  and education of infants, toddlers, or young children 
                  age five and under; and
                      (C) has completed a baccalaureate or advanced 
                  degree in early childhood development or early 
                  childhood education, or in a field related to early 
                  childhood education.
              (4) The term ``State-funded early learning program'' means 
          a program that provides educational services to children from 
          birth to kindergarten entry and receives funding from the 
          State.
  
  SEC. 111. AUTHORIZATION OF APPROPRIATIONS.
  
      There are authorized to be appropriated, and there are 
  appropriated, $30,000,000,000 to carry out this title for fiscal year 
  2012.
  
                  TITLE II--FIRST RESPONDER STABILIZATION
  
  SEC. 201. PURPOSE.
  
      The purpose of this title is to provide funds to States and 
  localities to prevent layoffs of, and support the creation of 
  additional jobs for, law enforcement officers and other first 
  responders.
  
  SEC. 202. GRANT PROGRAM.
  
      The Attorney General shall carry out a competitive grant program 
  pursuant to section 1701 of title I of the Omnibus Crime Control and 
  Safe Streets Act of 1968 (42 U.S.C. 3796dd) for hiring, rehiring, or 
  retention of career law enforcement officers under part Q of such 
  title. Grants awarded under this section shall not be subject to 
  subsections (g) or (i) of section 1701 or to section 1704 of such Act 
  (42 U.S.C. 3796dd-3(c)).
  
  SEC. 203. APPROPRIATIONS.
  
      There are hereby appropriated to the Community Oriented Policing 
  Stabilization Fund out of any money in the Treasury not otherwise 
  obligated, $5,000,000,000, to remain available until September 30, 
  2012, of which $4,000,000,000 shall be for the Attorney General to 
  carry out the competitive grant program under section 202; and of which 
  $1,000,000,000 shall be transferred by the Attorney General to a First 
  Responder Stabilization Fund from which the Secretary of Homeland 
  Security shall make competitive grants for hiring, rehiring, or 
  retention pursuant to the Federal Fire Prevention and Control Act of 
  1974 (15 U.S.C. 2201 et seq.), to carry out section 34 of such Act (15 
  U.S.C. 2229a). In making such grants, the Secretary may grant waivers 
  from the requirements in subsections (a)(1)(A), (a)(1)(B), (a)(1)(E), 
  (c)(1), (c)(2), and (c)(4)(A) of section 34. Of the amounts 
  appropriated herein, not to exceed $8,000,000 shall be for 
  administrative costs of the Attorney General, and not to exceed 
  $2,000,000 shall be for administrative costs of the Secretary of 
  Homeland Security.
  
                     TITLE III--SURTAX ON MILLIONAIRES
  
  SEC. 301. SURTAX ON MILLIONAIRES.
  
      (a) In General.--Subchapter A of chapter 1 of the Internal Revenue 
  Code of 1986 is amended by adding at the end the following new part:
  
                    ``PART VIII--SURTAX ON MILLIONAIRES
  
  ``Sec. 59B. Surtax on millionaires.
  
  ``SEC. 59B. SURTAX ON MILLIONAIRES.
  
      ``(a) General Rule.--In the case of a taxpayer other than a 
  corporation for any taxable year beginning after 2012, there is hereby 
  imposed (in addition to any other tax imposed by this subtitle) a tax 
  equal to 0.5 percent of so much of the modified adjusted gross income 
  of the taxpayer for such taxable year as exceeds $1,000,000 ($500,000, 
  in the case of a married individual filing a separate return).
      ``(b) Inflation Adjustment.--
              ``(1) In general.--In the case of any taxable year 
          beginning after 2013, each dollar amount under subsection (a) 
          shall be increased by an amount equal to--
                      ``(A) such dollar amount, multiplied by
                      ``(B) the cost-of-living adjustment determined 
                  under section 1(f)(3) for the calendar year in which 
                  the taxable year begins, determined by substituting 
                  `calendar year 2011' for `calendar year 1992' in 
                  subparagraph (B) thereof.
              ``(2) Rounding.--If any amount as adjusted under paragraph 
          (1) is not a multiple of $10,000, such amount shall be rounded 
          to the next highest multiple of $10,000.
      ``(c) Modified Adjusted Gross Income.--For purposes of this 
  section, the term `modified adjusted gross income' means adjusted gross 
  income reduced by any deduction (not taken into account in determining 
  adjusted gross income) allowed for investment interest (as defined in 
  section 163(d)). In the case of an estate or trust, adjusted gross 
  income shall be determined as provided in section 67(e).
      ``(d) Special Rules.--
              ``(1) Nonresident alien.--In the case of a nonresident 
          alien individual, only amounts taken into account in connection 
          with the tax imposed under section 871(b) shall be taken into 
          account under this section.
              ``(2) Citizens and residents living abroad.--The dollar 
          amount in effect under subsection (a) shall be decreased by the 
          excess of--
                      ``(A) the amounts excluded from the taxpayer's 
                  gross income under section 911, over
                      ``(B) the amounts of any deductions or exclusions 
                  disallowed under section 911(d)(6) with respect to the 
                  amounts described in subparagraph (A).
              ``(3) Charitable trusts.--Subsection (a) shall not apply to 
          a trust all the unexpired interests in which are devoted to one 
          or more of the purposes described in section 170(c)(2)(B).
              ``(4) Not treated as tax imposed by this chapter for 
          certain purposes.--The tax imposed under this section shall not 
          be treated as tax imposed by this chapter for purposes of 
          determining the amount of any credit under this chapter or for 
          purposes of section 55.''.
      (b) Clerical Amendment.--The table of parts for subchapter A of 
  chapter 1 of the Internal Revenue Code of 1986 is amended by adding at 
  the end the following new item:
  
                  ``part viii. surtax on millionaires.''.
  
      (c) Section 15 Not to Apply.--The amendment made by subsection (a) 
  shall not be treated as a change in a rate of tax for purposes of 
  section 15 of the Internal Revenue Code of 1986.
      (d) Effective Date.--The amendments made by this section shall 
  apply to taxable years beginning after December 31, 2012.
target: Teachers and First Responders Back to Work Act of 2011 - Directs the Secretary of Education to allocate grants to states and, through them, subgrants to local educational agencies (LEAs) for the costs of retaining, recalling, rehiring, or hiring employees to provide early childhood, elementary, or secondary education and related services.
  
  Allows states to reserve up to 10% of their grant for awards, for the same purposes, to state-funded early learning programs.
  
  Requires LEAs and state-funded early learning programs to obligate such funds by the close of FY2013.
  
  Prohibits the use of such grants to supplant state funding for education.
  
  Directs the Attorney General to carry out a competitive grant program pursuant to the Omnibus Crime Control and Safe Streets Act of 1968 for the hiring, rehiring, or retention of career law enforcement officers.
  
  Makes appropriations to the Community Oriented Policing Stabilization Fund to carry out such program and for transfer to a First Responder Stabilization Fund from which the Secretary of Homeland Security (DHS) shall make competitive grants for hiring additional firefighters pursuant to the Federal Fire Prevention Control Act of 1974.
  
  Amends the Internal Revenue Code to impose on individual taxpayers in taxable years beginning after 2012 an additional tax equal to 0.5% of so much of their modified adjusted gross income as exceeds $1 million. Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest. Provides for an inflation adjustment to the $1 million threshold amount for taxable years beginning after 2013.
feat_title: A bill to provide for teacher and first responder stabilization.