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).
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.
{"src": "billsum_test", "title": "To implement measures to help alleviate the poor living conditions in Africa."}