text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Answer Africa's Call Act''.
  
  SEC. 2. FINDINGS.
  
      The Congress finds the following:
              (1) African poverty and stagnation are the greatest tragedy 
          of our time and demand a forceful response by the United 
          States.
              (2) The world, especially the United States, is awash with 
          wealth on a scale that has never been seen in human history.
              (3) We live in a world where new medicines and medical 
          techniques have eradicated many of the diseases and ailments 
          that plagued the rich world.
              (4) In Africa, some 4,000,000 children under the age of 
          five die each year, two-thirds of them from illnesses that cost 
          very little to treat; malaria is the biggest single killer of 
          African children, and half of those deaths could be avoided if 
          the parents of these children had access to diagnosis and drugs 
          that cost little more than $1 per dose.
              (5) We live in a world where scientists can map the human 
          genome and have the technology to clone a human being.
              (6) In Africa, we allow more than 250,000 women die each 
          year from complications in pregnancy or childbirth.
              (7) We live in a world where the Internet in the blink of 
          an eye can transfer more information than any human brain could 
          hold.
              (8) In Africa each day, some 40,000,000 children are not 
          able to go to school.
              (9) We live in a world which, faced by one of the most 
          devastating diseases ever seen, AIDS, has developed the 
          antiretroviral drugs to control its advance.
              (10) In Africa, where 25,000,000 people are infected with 
          AIDS, antiretroviral drugs are not made generally available; as 
          a result, 2,000,000 people will die of AIDS in 2005.
              (11) We live in a world where rich nations spend as much as 
          the entire income of all the people in Africa subsidizing the 
          unnecessary production of unwanted food, in an amount of almost 
          $1,000,000,000 each day.
              (12) In Africa, hunger is a key factor in more deaths than 
          those caused by all of the continent's infectious diseases 
          combined.
              (13) We live in a world where every cow in Europe receives 
          almost $2 each day in government subsidies.
              (14) In Africa the average daily income is approximately 
          $1.
              (15) The contrast between the lives led by those who live 
          in rich countries and those of poor people in Africa is the 
          greatest scandal of our age.
              (16) One in six children in Africa dies before reaching the 
          age of 5.
              (17) Two-thirds of all the African children who die under 
          the age of 5 could be saved by low-cost treatments such as 
          vitamin A, and a tenth of all the diseases suffered by African 
          children are caused by intestinal worms that infect 200,000,000 
          people and could be treated for just 25 cents per child.
              (18) More than 300,000,000 Africans--42 percent of Africa's 
          population--still do not have access to safe water, and 60 
          percent do not have access to basic sanitation.
              (19) 62 percent of all people aged 15-24 years who live 
          with HIV are found in Africa.
              (20) Africa had 43,000,000 orphans in 2003, of which AIDS 
          was responsible for 12,000,000.
              (21) In Zambia, 71 percent of child prostitutes are 
          orphans.
  
  SEC. 3. STATEMENT OF POLICY.
  
      The Congress supports implementing the recommendations of the 
  Commission for Africa, which call for rich nations to increase foreign 
  assistance to Africa, provide debt relief, eliminate trade distorting 
  agricultural subsidies, and remove insidious trade barriers that impede 
  economic opportunity in sub-Saharan Africa.
  
  SEC. 4. IMPOSITION OF INDIVIDUAL INCOME TAX SURCHARGE TO FUND 
                INTERNATIONAL FINANCE FACILITY.
  
      (a) Imposition of Tax.--Section 1 of the Internal Revenue Code of 
  1986 (relating to imposition of tax on individuals) is amended by 
  adding at the end the following new subsection:
      ``(j) Additional Income Tax.--
              ``(1) In general.--If the adjusted gross income of an 
          individual exceeds the threshold amount, the tax imposed by 
          this section (determined without regard to this subsection) 
          shall be increased by an amount equal to 0.8 percent of so much 
          of the adjusted gross income as exceeds the threshold amount.
              ``(2) Threshold amounts.--For purposes of this subsection, 
          the term `threshold amount' means--
                      ``(A) $1,000,000 in the case of a joint return, and
                      ``(B) $500,000 in the case of any other return.
              ``(3) Tax not to apply to estates and trusts.--This 
          subsection shall not apply to an estate or trust.
              ``(4) Termination.--This subsection shall not apply to 
          taxable years beginning after December 31, 2010.''.
      (b) Establishment of United States International Finance Facility 
  Trust Fund.--
              (1) In general.--Subchapter A of chapter 98 of such Code 
          (relating to trust fund code) is amended by adding at the end 
          the following:
  
  ``SEC. 9511. UNITED STATES INTERNATIONAL FINANCE FACILITY 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 `United States 
  International Finance Facility Trust Fund' (referred to in this section 
  as the `Trust Fund'), consisting of such amounts as may be appropriated 
  or credited to the Trust Fund as provided in this section or section 
  9602(b).
      ``(b) Transfers to Trust Fund.--There is hereby appropriated to the 
  Trust Fund an amount equivalent to the increase in revenues received in 
  the Treasury as the result of the surtax imposed under section 1(j).
      ``(c) Distribution of Amounts in Trust Fund.--Amounts in the Trust 
  Fund shall be available without further appropriation to make 
  expenditures in connection with United States commitments to the 
  International Finance Facility.''.
              (2) Conforming amendment.--The table of sections for 
          subchapter A of chapter 98 of such Code is amended by adding at 
          the end the following:
  
  ``Sec. 9511. United States International Finance Facility Trust 
                              Fund.''.
      (c) Effective Date.--The amendments made by this section shall 
  apply to taxable years beginning after December 31, 2005.
      (d) 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.
  
  SEC. 5. MODIFICATIONS TO PREFERENTIAL TRADE TREATMENT FOR PRODUCTS OF 
                SUB-SAHARAN AFRICAN COUNTRIES.
  
      (a) Removal of Agriculture Tariff-Rate Quota Limitation; 
  Agricultural Safeguard.--Section 503(b) of the Trade Act of 1974 (19 
  U.S.C. 2463(b)) is amended by striking paragraph (3) and inserting the 
  following:
              ``(3) Agricultural products.--
                      ``(A) In general.--No quantity of an agricultural 
                  product subject to a tariff-rate quota that exceeds the 
                  in-quota amount shall be eligible for duty-free 
                  treatment under this title, except as provided in 
                  subparagraph (B).
                      ``(B) Imports from countries designated under 
                  section 506a.--Subparagraph (A) shall not apply to 
                  over-quota imports of agricultural products subject to 
                  a tariff-rate quota that are the growth, product, or 
                  manufacture of a country designated as a beneficiary 
                  sub-Saharan African country under section 506A(a)(1).
              ``(4) Safeguard for agricultural products.--
                      ``(A) In general.--The President shall assess a 
                  duty, in the amount prescribed under subparagraph (B), 
                  on over-quota imports of any agricultural product 
                  described in paragraph (3)(B) for which preferential 
                  treatment is claimed, if the President determines that 
                  the unit import price of the product when it enters the 
                  United States, determined on an F.O.B. basis, is less 
                  than the annual trigger price determined in accordance 
                  with subparagraph (D).
                      ``(B) Calculation of additional duties.--The amount 
                  of the additional duty assessed under this subsection 
                  shall be determined as follows:
                              ``(i) If the difference between the unit 
                          import price and the trigger price is less 
                          than, or equal to, 10 percent of the trigger 
                          price, no additional duty shall be imposed.
                              ``(ii) If the difference between the unit 
                          import price and the trigger price is greater 
                          than 10 percent, but less than or equal to 40 
                          percent, of the trigger price, the additional 
                          duty shall be equal to 30 percent of the 
                          difference between the preferential tariff rate 
                          and the column 1 general rate of duty imposed 
                          under the HTS on like articles at the time the 
                          additional duty is imposed.
                              ``(iii) If the difference between the unit 
                          import price and the trigger price is greater 
                          than 40 percent, but less than or equal to 60 
                          percent, of the trigger price, the additional 
                          duty shall be equal to 50 percent of the 
                          difference between the preferential tariff rate 
                          and the column 1 general rate of duty imposed 
                          under the HTS on like articles at the time the 
                          additional duty is imposed.
                              ``(iv) If the difference between the unit 
                          import price and the trigger price is greater 
                          than 60 percent, but less than or equal to 75 
                          percent, of the trigger price, the additional 
                          duty shall be equal to 70 percent of the 
                          difference between the preferential tariff rate 
                          and the column 1 general rate of duty imposed 
                          under the HTS on like articles at the time the 
                          additional duty is imposed.
                              ``(v) If the difference between the unit 
                          import price and the trigger price is greater 
                          than 75 percent of the trigger price, the 
                          additional duty shall be equal to 100 percent 
                          of the difference between the preferential 
                          tariff rate and the column 1 general rate of 
                          duty imposed under the HTS on like articles at 
                          the time the additional duty is imposed.
                      ``(C) Exceptions.--No additional duty under this 
                  paragraph shall be assessed on an agricultural product 
                  if, at the time of entry into the customs territory of 
                  the United States, the product is subject to import 
                  relief under chapter 1 of title II of the Trade Act of 
                  1974 (19 U.S.C. 2251 et seq.).
                      ``(D) Calculation of trigger price.--(i) Not later 
                  than 60 days after the date of the enactment of the 
                  Answer Africa's Call Act, and annually thereafter, the 
                  President shall, in consultation with the Secretary of 
                  Agriculture, establish the annual trigger price for 
                  each over-quota agricultural product described in 
                  paragraph (3)(B), and shall publish such prices in the 
                  Federal Register. The President shall establish the 
                  trigger price for a product at a level not below the 3-
                  year average import price for that product.
                      ``(ii) Not later than 30 days before publishing the 
                  trigger prices in the Federal Register under clause 
                  (i), the President shall notify and consult with the 
                  Committees on Ways and Means and Agriculture of the 
                  House of Representatives and the Committees on Finance 
                  and Agriculture of the Senate on the proposed trigger 
                  prices.
                      ``(E) Notice to country concerned.--Not later than 
                  60 days after the President first assesses additional 
                  duties under this paragraph on over-quota imports of 
                  agricultural products described in paragraph (3)(B), 
                  the President shall notify the beneficiary sub-Saharan 
                  African country where the product was grown, 
                  manufactured, or produced, in writing of such action 
                  and shall provide to the country data supporting the 
                  assessment of the additional duties.
                      ``(F) Definitions.--In this paragraph:
                              ``(i) F.O.B.--The term `F.O.B.' means free 
                          on board, regardless of the mode of 
                          transportation, at the point of direct shipment 
                          by the seller to the buyer.
                              ``(ii) HTS.--The term `HTS' means the 
                          Harmonized Tariff Schedule of the United 
                          States.
                              ``(iii) Unit import price.--The term `unit 
                          import price' means the price expressed in 
                          dollars per kilogram.''.
      (b) Short Supply Provisions.--Section 112(b)(5) of the African 
  Growth and Opportunity Act (19 U.S.C. 3721(b)(5)) is amended--
              (1) by amending subparagraph (A) to read as follows:
                      ``(A) In general.--Articles that are both cut (or 
                  knit-to-shape) and sewn or otherwise assembled in one 
                  or more beneficiary sub-Saharan African countries--
                              ``(i) from fabric or yarn which need not be 
                          originating under General Note 12(t) of the 
                          Harmonized Tariff Schedule of the United States 
                          for the apparel article to qualify as 
                          originating under that Note; or
                              ``(ii) from fabric or yarn which--
                                      ``(I) is the component that 
                                  determines the classification of the 
                                  articles under the Harmonized Tariff 
                                  Schedule of the United States;
                                      ``(II) is not commercially 
                                  available; and
                                      ``(III) which the President 
                                  proclaims as eligible for use under 
                                  this paragraph without regard to where 
                                  the fabric or yarn is formed pursuant 
                                  to the procedures set forth in 
                                  subparagraph (B).''; and
              (2) in subparagraph (B), in the matter preceding clause 
          (i), by striking ``not described in subparagraph (A)'' and 
          inserting ``and thus eligible for use in the production of cut 
          components or knit-to-shape components described in 
          subparagraph (A)(ii)''.
      (c) User Developed Beneficiary Sub-Saharan African Countries.--
  Section 112(b)(3)(B) of the African Growth and Opportunity Act (19 
  U.S.C. 3721(b)(3)(B)) is amended--
              (1) in clause (ii)--
                      (A) in subclause (II), by inserting ``and'' after 
                  the semicolon; and
                      (B) by striking subclauses (III) and (IV) and 
                  inserting the following:
                                      ``(III) 2.9285 percent for the 1-
                                  year period beginning October 2, 2005, 
                                  and for each 1-year period thereafter 
                                  through September 30, 2015.'';
              (2) in clause (iii)--
                      (A) in subclause (II), by striking ``and'';
                      (B) in subclause (III), by striking the period and 
                  inserting ``; and''; and
                      (C) by adding after subclause (III) the following:
                                      ``(IV) Mauritius, except that the 
                                  applicable percentage with respect to 
                                  Mauritius shall be 5 percent of the 
                                  applicable percentage described in 
                                  clause (ii)(III).''; and
              (3) by striking clause (iv).
target: Answer Africa's Call Act - Amends the Internal Revenue Code to impose an additional income tax (surcharge) on adjusted gross incomes exceeding certain threshold levels (in order to fund the U.S. International Finance Facility).
  
  Establishes the United States International Finance Facility Trust Fund in the Treasury consisting of such amounts appropriated or credited to the Trust Fund, including amounts collected from the surcharge).
  
  Makes such Fund amounts available without further appropriation for expenditures in connection with U.S. commitments to the International Finance Facility.
  
  Amends the Trade Act of 1974 to modify the preferential trade treatment for agricultural products of beneficiary sub-Saharan African countries. Removes the limitation on eligibility for duty-free treatment of an agriculture product subject to a tariff-rate quota exceeding the in-quota amount, if the over-quota import is the growth, product, or manufacture of a beneficiary sub-Saharan African country. Requires the President to: (1) assess a duty on such an over-quota product if its unit import price is less than the annual trigger price; (2) establish an annual trigger price for each such product; and (3) notify the beneficiary sub-Saharan African country concerned of such additional duty.
  
  Amends the African Growth and Opportunity Act (AGOA) to revise criteria for preferential treatment of apparel articles wholly assembled from fabric or yarn not available in commercial quantities in the United States to make certain yarn or fabrics eligible for use in the production of specified cut or knit-to-shape apparel articles.
  
  Modifies AGOA special rules for lesser developed countries with respect to preferential treatment for apparel articles wholly assembled, or knit to shape and wholly assembled, or both, in one or more lesser developed beneficiary sub-Saharan African countries regardless of the country of origin of the fabric or yarn used. Extends through FY 2015 the applicable percentage component of the preferential treatment formula established for FY 2005.
  
  Includes Mauritius in such extension, with no change in its current limitation of 5% of such applicable percentage.
feat_title: To implement measures to help alleviate the poor living conditions in Africa.