SECTION 1. SHORT TITLE. This Act may be cited as the ``Paskenta Band Restoration Act''. SEC. 2. DEFINITIONS. For purposes of this Act: (1) The term ``Tribe'' means the Paskenta Band of Nomlaki Indians of the Paskenta Rancheria of California. (2) The term ``Secretary'' means the Secretary of the Interior. (3) The term ``Interim Council'' means the governing body of the Tribe specified in section 7. (4) The term ``member'' means an individual who meets the membership criteria under section 6(b). (5) The term ``State'' means the State of California. (6) The term ``reservation'' means those lands acquired and held in trust by the Secretary for the benefit of the Tribe pursuant to section 5. (7) The term ``service area'' means the counties of Tehama and Glenn, in the State of California. SEC. 3. RESTORATION OF FEDERAL RECOGNITION, RIGHTS, AND PRIVILEGES. (a) Federal Recognition.--Federal recognition is hereby extended to the Tribe. Except as otherwise provided in this Act, all laws and regulations of general application to Indians and nations, tribes, or bands of Indians that are not inconsistent with any specific provision of this Act shall be applicable to the Tribe and its members. (b) Restoration of Rights and Privileges.--Except as provided in subsection (d), all rights and privileges of the Tribe and its members under any Federal treaty, Executive order, agreement, or statute, or under any other authority which were diminished or lost under the Act of August 18, 1958 (Public Law 85-671; 72 Stat. 619), are hereby restored and the provisions of such Act shall be inapplicable to the Tribe and its members after the date of enactment of this Act. (c) Federal Services and Benefits.--Without regard to the existence of a reservation, the Tribe and its members shall be eligible, on and after the date of enactment of this Act, for all Federal services and benefits furnished to federally recognized Indian tribes or their members. In the case of Federal services available to members of federally recognized Indian tribes residing on a reservation, members of the Tribe residing in the Tribe's service area shall be deemed to be residing on a reservation. (d) Hunting, Fishing, Trapping, and Water Rights.--Nothing in this Act shall expand, reduce, or affect in any manner any hunting, fishing, trapping, gathering, or water right of the Tribe and its members. (e) Indian Reorganization Act Applicability.--The Act of June 18, 1934 (25 U.S.C. 461 et seq.), shall be applicable to the Tribe and its members. (f) Certain Rights Not Altered.--Except as specifically provided in this Act, nothing in this Act shall alter any property right or obligation, any contractual right or obligation, or any obligation for taxes levied. SEC. 4. ECONOMIC DEVELOPMENT. (a) Plan for Economic Development.--The Secretary shall-- (1) enter into negotiations with the governing body of the Tribe with respect to establishing a plan for economic development for the Tribe; (2) in accordance with this section and not later than two years after the adoption of a tribal constitution as provided in section 8, develop such a plan; and (3) upon the approval of such plan by the governing body of the Tribe, submit such plan to the Congress. (b) Restrictions.--Any proposed transfer of real property contained in the plan developed by the Secretary under subsection (a) shall be consistent with the requirements of section 5. SEC. 5. TRANSFER OF LAND TO BE HELD IN TRUST. (a) Lands To Be Taken in Trust.--The Secretary shall accept any real property located in Tehama County, California, for the benefit of the Tribe if conveyed or otherwise transferred to the Secretary if, at the time of such conveyance or transfer, there are no adverse legal claims to such property, including outstanding liens, mortgages, or taxes owned. The Secretary may accept any additional acreage in the Tribe's service area pursuant to the authority of the Secretary under the Act of June 18, 1934 (25 U.S.C. 461 et seq.). (b) Lands To Be Part of the Reservation.--Subject to the conditions imposed by this section, any real property conveyed or transferred under this section shall be taken in the name of the United States in trust for the Tribe and shall be part of the Tribe's reservation. -(-c-) -L-a-n-d-s -T-o -B-e -N-o-n-t-a-x-a-b-l-e-.----A-n-y -r-e-a-l -p-r-o-p-e-r-t-y -c-o-n-v-e-y-e-d -o-r -t-r-a-n-s-f-e-r-r-e-d -t-o -t-h-e -S-e-c-r-e-t-a-r-y -a-n-d -t-a-k-e-n -i-n-t-o -t-r-u-s-t -f-o-r -t-h-e -b-e-n-e-f-i-t -o-f -t-h-e -T-r-i-b-e -u-n-d-e-r -t-h-i-s -s-e-c-t-i-o-n -s-h-a-l-l -b-e -e-x-e-m-p-t -f-r-o-m -a-l-l -l-o-c-a-l-, -S-t-a-t-e-, -a-n-d -F-e-d-e-r-a-l -t-a-x-a-t-i-o-n -a-s -o-f -t-h-e -d-a-t-e -o-f -s-u-c-h -t-r-a-n-s-f-e-r-. SEC. 6. MEMBERSHIP ROLLS. (a) Compilation of Tribal Membership Roll.--Within one year after the date of the enactment of this Act, the Secretary shall, after consultation with the Tribe, compile a membership roll of the Tribe. (b) Criteria for Membership.--(1) Until a tribal constitution is adopted pursuant to section 8, an individual shall be placed on the membership roll if such individual is living, is not an enrolled member of another federally recognized Indian tribe, is of Nomlaki Indian ancestry, and if-- (A) such individual's name was listed on the Paskenta Indian Rancheria distribution roll compiled on February 26, 1959, by the Bureau of Indian Affairs and approved by the Secretary of the Interior on July 7, 1959, pursuant to Public Law 85-671; (B) such individual was not listed on the Paskenta Indian Rancheria distribution list, but met the requirements that had to be met to be listed on the Paskenta Indian Rancheria list; (C) such individual is identified as an Indian from Paskenta in any of the official or unofficial rolls of Indians prepared by the Bureau of Indian Affairs; or (D) such individual is a lineal descendant of an individual, living or dead, identified in subparagraph (A), (B), or (C). (2) After adoption of a tribal constitution pursuant to section 8, such tribal constitution shall govern membership in the Tribe. (c) Conclusive Proof of Paskenta Indian Ancestry.--For the purpose of subsection (b), the Secretary shall accept any available evidence establishing Paskenta Indian ancestry. The Secretary shall accept as conclusive evidence of Paskenta Indian ancestry, information contained in the census of the Indians in and near Paskenta, prepared by Special Indian Agent John J. Terrell, in any other roll or census of Paskenta Indians prepared by the Bureau of Indian Affairs, and in the Paskenta Indian Rancheria distribution list, compiled by the Bureau of Indian Affairs on February 26, 1959. SEC. 7. INTERIM GOVERNMENT. Until a new tribal constitution and bylaws are adopted and become effective under section 8, the Tribe's governing body shall be an Interim Council. The initial membership of the Interim Council shall consist of the members of the Tribal Council of the Tribe on the date of the enactment of this Act, and the Interim Council shall continue to operate in the manner prescribed for the Tribal Council under the tribal constitution adopted December 18, 1993. Any new members filling vacancies on the Interim Council shall meet the membership criteria set forth in section 6(b) and be elected in the same manner as are Tribal Council members under the tribal constitution adopted December 18, 1993. SEC. 8. TRIBAL CONSTITUTION. (a) Election; Time and Procedure.--Upon the completion of the tribal membership roll under section 6(a) and upon the written request of the Interim Council, the Secretary shall conduct, by secret ballot, an election for the purpose of adopting a constitution and bylaws for the Tribe. The election shall be held according to section 16 of the Act of June 18, 1934 (25 U.S.C. 476), except that absentee balloting shall be permitted regardless of voter residence. (b) Election of Tribal Officials; Procedures.--Not later than 120 days after the Tribe adopts a constitution and bylaws under subsection (a), the Secretary shall conduct an election by secret ballot for the purpose of electing tribal officials as provided in such tribal constitution. Such election shall be conducted according to the procedures specified in subsection (a) except to the extent that such procedures conflict with the tribal constitution. SEC. 9. GENERAL PROVISION. The Secretary may promulgate such regulations as may be necessary to carry out the provisions of this Act.

Summary: Paskenta Band Restoration Act - Extends Federal recognition and restores rights and privileges of the Paskenta Band of Nomlaki Indians of the Paskenta Rancheria of California.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Veterans' Employment Transition Support Act of 2007'' or the ``VETS Act of 2007''. SEC. 2. CREDIT FOR EMPLOYERS HIRING VETERANS. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits) is amended by adding at the end the following new section: ``SEC. 45O. CREDIT FOR EMPLOYERS HIRING VETERANS. ``(a) General Rule.--For purposes of section 38, the military service personnel employment credit for the taxable year shall be equal to-- ``(1) in the case of a qualified veteran, 40 percent of the qualified first-year wages with respect to such veteran for such year, and ``(2) in the case of a qualified disabled veteran, the applicable percentage of the qualified first-year wages with respect to such veteran for such year. ``(b) Veteran Taken Into Account Only Once.--No credit shall be determined under subsection (a) with respect to any veteran unless such veteran has elected (in such form and manner as the Secretary may require) to have his qualified first-year wages taken into account with respect to the employer paying such wages. A veteran may make only one election under this subsection. The Secretary shall require such reporting as the Secretary determines is necessary to carry out the purposes of this subsection. ``(c) Qualified Wages.--For purposes of this section-- ``(1) In general.--The term `qualified wages' means, with respect to any individual, the wages paid or incurred by the employer during the taxable year to such individual. ``(2) Qualified first-year wages.--The term `qualified first-year wages' means, with respect to any individual, qualified wages attributable to service rendered during the 1- year period beginning with the day the individual begins work for the employer. ``(3) Wages.--The term `wages' has the meaning given such term by section 51(c), without regard to paragraph (4) thereof. ``(d) Qualified Veteran; Hiring Date.--For purposes of this section-- ``(1) Qualified veteran.--The term `qualified veteran' means any individual who is certified by the designated local agency (as defined in section 51(d)(11)) as being a veteran (as defined in section 51(d)(3)(B)). ``(2) Hiring date.--The term `hiring date' has the meaning given such term by section 51(d). ``(e) Qualified Disabled Veteran; Applicable Percentage.-- ``(1) In general.--The term `qualified disabled veteran' means any qualified veteran who is certified by the designated local agency (as defined in section 51(d)(11)) as having a disability that has been determined under the laws administered by the Secretary of Veterans Affairs to be service-connected and that is rated by such Secretary (as of the date of the certification) as 10 percent or more disabling. ``(2) Applicable percentage.--The term `applicable percentage' means the percentage determined in accordance with the following table: ``Percentage of disability: Applicable percentage: At least 10 but not over 20....... 41 At least 20 but not over 30....... 42 At least 30 but not over 40....... 43 At least 40 but not over 50....... 44 At least 50 but not over 60....... 45 At least 60 but not over 70....... 46 At least 70 but not over 80....... 47 At least 80 but not over 90....... 48 At least 90 but not over 100...... 49 100 percent....................... 50 ``(f) Certain Rules To Apply.--Rules similar to the rules of section 52, and subsections (d)(11), (f), (g), (i) (as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997), (j), and (k) of section 51, shall apply for purposes of this section. ``(g) Coordination With Work Opportunity Credit.--The credit allowed under this section with respect to any qualified first-year wages shall be in addition to any credit allowed under section 51 with respect to such wages.''. (b) Credit To Be Part of General Business Credit.--Subsection (b) of section 38 of such Code is amended by striking ``plus'' at the end of paragraph (30), by striking the period at the end of paragraph (31) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(32) the military service personnel employment credit determined under section 45O(a).''. (c) Technical Amendments.-- (1) Clause (iii) of section 41(b)(2)(D) of such Code is amended to read as follows: ``(iii) Exclusion for wages to which employment credits apply.--The term `wages' shall not include any amount taken into account in determining the credit under section 45O(a) or 51(a).''. (2) Subparagraph (B) of section 45A(b)(1) of such Code is amended to read as follows: ``(B) Coordination with other employment credits.-- The term `qualified wages' shall not include wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer if any portion of such wages is taken into account in determining the credit under section 45O or 51.''. (3) Subsection (a) of section 280C of such Code is amended by inserting ``45O(a),'' after ``45A(a),''. (4) Paragraph (3) of section 1396(c) of such Code is amended to read as follows: ``(3) Coordination with other employment credits.-- ``(A) In general.--The term `qualified wages' shall not include wages taken into account in determining the credit under section 45O or 51. ``(B) Coordination with paragraph (2).--The $15,000 amount in paragraph (2) shall be reduced for any calendar year by the amount of wages paid or incurred during such year which are taken into account in determining the credits under sections 45O and 51.''. (d) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 45O. Credit for employers hiring veterans.''. (e) Effective Date.--The amendments made by this section shall apply to individuals who begin work for the employer after the date of the enactment of this Act.

Summary: Veterans' Employment Transition Support Act of 2007 or the VETS Act of 2007 - Amends the Internal Revenue Code to allow employers a general business tax credit for hiring certain veterans certified by designated local agencies as having served on active duty (other than for training) in the Armed Forces for a period of more than 180 days or having been discharged or released from active duty for a service-connected disability. Sets the amount of such credit at 40% of the first-year wages of such veterans and increases the percentage of such credit for disabled veterans based upon their disability ratings.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Students Learning in Safe Schools Act of 1999''. SEC. 2. MATCHING GRANT PROGRAM FOR SCHOOL SAFETY EQUIPMENT. (a) In General.--Part Y of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended-- (1) by striking the part designation and part heading and inserting the following: ``PART Y--MATCHING GRANT PROGRAMS ``Subpart A--Grant Program For Armor Vests''; (2) by striking ``this part'' each place that term appears and inserting ``this subpart''; and (3) by adding at the end the following: ``Subpart B--Grant Program For School Safety Equipment ``SEC. 2511. PROGRAM AUTHORIZED. ``(a) In General.--The Director of the Bureau of Justice Assistance is authorized to make grants to States, units of local government, Indian tribes, and local educational agencies to purchase school safety equipment for use in and near elementary and secondary schools. ``(b) Uses of Funds.--Grants awarded under this section shall be-- ``(1) distributed directly to the State, unit of local government, Indian tribe, or local educational agency, as applicable; and ``(2) used for the purchase of school safety equipment for use in elementary and secondary schools in the jurisdiction of the grantee. ``(c) Preferential Consideration.--In awarding grants under this subpart, the Director of the Bureau of Justice Assistance may give preferential consideration, if feasible, to an application from a jurisdiction that-- ``(1) has the greatest need for school safety equipment, based on the percentage of elementary and secondary schools in the jurisdiction of the applicant that do not have access to such equipment; ``(2) has a violent crime rate at or above the national average as determined by the Federal Bureau of Investigation; or ``(3) has not received a block grant under the Local Law Enforcement Block Grant program described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105-119). ``(d) Minimum Amount.--Unless all eligible applications submitted by any State or unit of local government within such State for a grant under this section have been funded, such State, together with grantees within the State (other than Indian tribes), shall be allocated in each fiscal year under this section not less than 0.50 percent of the total amount appropriated in the fiscal year for grants pursuant to this section except that the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands shall each be allocated .25 percent. ``(e) Maximum Amount.--A qualifying State, unit of local government, Indian tribe, or local educational agency may not receive more than 5 percent of the total amount appropriated in each fiscal year for grants under this section, except that a State, together with the grantees within the State may not receive more than 20 percent of the total amount appropriated in each fiscal year for grants under this section. ``(f) Matching Funds.--The portion of the costs of a program provided by a grant under subsection (a) may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(g) Allocation of Funds.--Not less than 50 percent of the total amount made available to carry out this subpart in each fiscal year shall be awarded to units of local government with fewer than 100,000 residents. ``SEC. 2512. APPLICATIONS. ``(a) In General.--To request a grant under this subpart, the chief executive of a State, unit of local government, Indian tribe, or local educational agency shall submit an application to the Director of the Bureau of Justice Assistance in such form and containing such information as the Director may reasonably require. ``(b) Regulations.-- ``(1) In general.--Not later than 90 days after the date of enactment of the Students Learning in Safe Schools Act of 1999, the Director of the Bureau of Justice Assistance shall promulgate regulations to implement this section (including the information that must be included and the requirements that the States, units of local government, Indian tribes, and local educational agencies must meet) in submitting the applications required under this section. ``(2) Internet access.--The regulations promulgated under this subsection shall provide for the availability of applications for, and other information relating to, assistance under this subpart on the Internet website of the Department of Justice, in a manner that is closely linked to the information on that Internet website concerning the program under part Q. ``(c) Eligibility.--A unit of local government that receives funding under the Local Law Enforcement Block Grant program (described under the heading `Violent Crime Reduction Programs, State and Local Law Enforcement Assistance' of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 104-119)) during a fiscal year in which it submits an application under this subpart shall not be eligible for a grant under this subpart unless the chief executive officer of such unit of local government certifies and provides an explanation to the Director that the unit of local government considered or will consider using funding received under the block grant program for any or all of the costs relating to the purchase of school safety equipment, but did not, or does not expect to use such funds for such purpose. ``SEC. 2513. DEFINITIONS. ``In this subpart-- ``(1) the term `Indian tribe' has the same meaning as in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); ``(2) the term `school safety equipment' means metal detectors, metal detecting wands, video cameras, and other equipment designed to detect weapons and otherwise enhance school safety; ``(3) the term `State' means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands; and ``(4) the term `unit of local government' means a county, municipality, town, township, village, parish, borough, school district, or other unit of general government below the State level.''. (b) Authorization of Appropriations.--Section 1001(a) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3793(a)) is amended by striking paragraph (23) and inserting the following: ``(23) There are authorized to be appropriated to carry out part Y-- ``(A) $25,000,000 for each of fiscal years 2000 through 2002 for grants under subpart A of that part; and ``(B) $40,000,000 for each of fiscal years 2000 through 2002 for grants under subpart B of that part.''. SEC. 3. SENSE OF CONGRESS REGARDING AMERICAN-MADE PRODUCTS AND EQUIPMENT. In the case of any equipment or products that may be authorized to be purchased with financial assistance provided using funds appropriated or otherwise made available by this Act, it is the sense of the Congress that entities receiving the assistance should, in expending the assistance, purchase only American-made equipment and products, unless such equipment or products are not readily available at reasonable costs. SEC. 4. SENSE OF THE SENATE REGARDING SCHOOL SECURITY. It is the sense of the Senate that recipients of assistance under subpart B of part Y of title I of the Omnibus Crime Control and Safe Streets Act of 1968, as added by this Act, should, to the maximum extent practicable, seek to achieve a balance between school security needs and the need for an environment that is conducive to learning. SEC. 5. TECHNOLOGY DEVELOPMENT. Section 202 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3722) is amended by adding at the end the following: ``(e) School Safety Technology Development.--The Institute shall conduct research and otherwise work to develop new weapons detection technologies and safety systems that are appropriate to school settings.''.

Summary: Authorizes appropriations to carry out such new matching grant program for school safety equipment, as well as for the current matching grant program for law enforcement armor vests. Expresses the sense of Congress regarding American-made products and equipment. Expresses the sense of the Senate regarding school security. Amends such Act to direct the National Institute of Justice to conduct research and otherwise work to develop new weapons detection technologies and safety systems that are appropriate to school settings.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Magistrate Judge Improvement Act of 2000''. SEC. 2. MAGISTRATE JUDGE CONTEMPT AUTHORITY. Section 636(e) of title 28, United States Code is amended to read as follows: ``(e) Magistrate Judge Contempt Authority.-- ``(1) In general.--A United States magistrate judge serving under this chapter shall have within the territorial jurisdiction prescribed by his or her appointment the power to exercise contempt authority as set forth in this subsection. ``(2) Summary criminal contempt authority.--A magistrate judge shall have the power to punish summarily by fine or imprisonment such contempt of the authority of that magistrate judge constituting misbehavior of any person in the presence of the magistrate judge so as to obstruct the administration of justice. The order of contempt shall be issued pursuant to Federal Rules of Criminal Procedure. ``(3) Additional criminal contempt authority in civil consent and misdemeanor cases.--In any case in which a United States magistrate judge presides with the consent of the parties under subsection (c) of this section, and in any misdemeanor case proceeding before a magistrate judge under section 3401 of title 18, the magistrate judge shall have the power to punish by fine or imprisonment such criminal contempt constituting disobedience or resistance to the lawful writ, process, order, rule, decree, or command of the magistrate judge. Disposition of such contempt shall be conducted upon notice and hearing pursuant to the Federal Rules of Criminal Procedure. ``(4) Civil contempt authority in civil consent and misdemeanor cases.--In any case in which a United States magistrate judge presides with the consent of the parties under subsection (c) of this section, and in any misdemeanor case proceeding before a magistrate judge under section 3401 of title 18, the magistrate judge may exercise the civil contempt authority of the district court. This paragraph shall not be construed to limit the authority of a magistrate judge to order sanctions pursuant to any other statute, the Federal Rules of Civil Procedure, or the Federal Rules of Criminal Procedure. ``(5) Criminal contempt penalties.--The sentence imposed by a magistrate judge for any criminal contempt set forth in paragraphs (2) and (3) of this subsection shall not exceed the penalties for a class C misdemeanor as set forth in sections 3571(b)(6) and 3581(b)(8) of title 18. ``(6) Certification of other contempts to the district judge.-- ``(A) In general.--Upon the commission of any act described in subparagraph (B)-- ``(i) the magistrate judge shall promptly certify the facts to a district judge and may serve or cause to be served upon any person whose behavior is brought into question under this paragraph an order requiring such person to appear before a district judge upon a day certain to show cause why such person should not be adjudged in contempt by reason of the facts so certified; and ``(ii) the district judge shall hear the evidence as to the act or conduct complained of and, if it is such as to warrant punishment, punish such person in the same manner and to the same extent as for a contempt committed before a district judge. ``(B) Acts described.--An act is described in this subparagraph if it is-- ``(i) in any case in which a United States magistrate judge presides with the consent of the parties under subsection (c) of this section, or in any misdemeanor case proceeding before a magistrate judge under section 3401 of title 18, an act that may, in the opinion of the magistrate judge, constitute a serious criminal contempt punishable by penalties exceeding those set forth in paragraph (5) of this subsection; or ``(ii) in any other case or proceeding under subsection (a) or (b), or any other statute-- ``(I) an act committed in the presence of the magistrate judge that may, in the opinion of the magistrate judge, constitute a serious criminal contempt punishable by penalties exceeding those set forth in paragraph (5); ``(II) an act that constitutes a criminal contempt that occurs outside the presence of the magistrate judge; or ``(III) an act that constitutes a civil contempt. ``(7) Appeals of magistrate judge contempt orders.--The appeal of an order of contempt issued pursuant to this section shall be made to the court of appeals in any case proceeding under subsection (c). The appeal of any other order of contempt issued pursuant to this section shall be made to the district court.''. SEC. 3. MAGISTRATE JUDGE AUTHORITY IN PETTY OFFENSE CASES. (a) Title 18, United States Code.--Section 3401(b) of title 18, United States Code, is amended in the first sentence by striking ``that is a class B'' and all that follows through ``infraction''. (b) Title 28, United States Code.--Section 636(a) of title 28, United States Code, is amended by striking paragraphs (4) and (5) and inserting the following: ``(4) the power to enter a sentence for a petty offense; and ``(5) the power to enter a sentence for a class A misdemeanor in a case in which the parties have consented.''. SEC. 4. MAGISTRATE JUDGE AUTHORITY IN CASES INVOLVING JUVENILES. Section 3401(g) of title 18, United States Code, is amended-- (1) by striking the first sentence and inserting the following: ``The magistrate judge may, in a petty offense case involving a juvenile, exercise all powers granted to the district court under chapter 403 of this title.''; (2) in the second sentence by striking ``any other class B or C misdemeanor case'' and inserting ``the case of any misdemeanor, other than a petty offense,''; and (3) by striking the last sentence.

Summary: Provides the process for certification of the facts of a contempt ruling to a district judge for execution (including appeals) of punishment or sanctions. Amends the Federal criminal code to provide magistrate judge authority in cases involving petty offenses and petty cases involving juveniles.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Harold Hughes-Bill Emerson Commission on Alcoholism Act''. SEC. 2. ESTABLISHMENT. There is established a commission to be known as the Harold Hughes- Bill Emerson Commission on Alcoholism (in this Act referred to as the ``Commission''). SEC. 3. DUTIES. (a) In General.--The Commission shall carry out the following duties: (1) Hold public hearings on selected areas of interest related to alcoholism. (2) Promote the development of a national consensus on policy issues related to alcoholism, which may include conducting a national opinion survey on attitudes toward the disease of alcoholism and its prevention. (3) Evaluate the interest of the provider and medical communities in new medications related to alcoholism and the barriers to the communities in obtaining such medications, and make recommendations regarding research on and the manufacturing and availability of such medications. (4) In conjunction with the National Institute on Alcoholism and Alcohol Abuse and the advisory council of such Institute, conduct a study to identify the current state-of- the-art alcohol research, unmet alcohol research needs, and appropriate research funding in view of the size and scope of the alcoholism problem. (5) Evaluate and make recommendations regarding the education of physicians in American medical schools concerning alcoholism (including an examination of the requirements of accreditation of medical schools) and the certification of other individuals trained to provide alcoholism prevention and treatment services. (6) Evaluate and make recommendations regarding the availability, timing, and dissemination of research information to alcoholism prevention and treatment services administrators and providers, and the application of current research findings by these administrators and providers. (7) Make recommendations designed to reduce and prevent alcoholism which include recommendations concerning appropriate roles for the Federal, State, and local governments and the private sector, and concerning specific changes needed to Federal laws and Federal programs. (b) Reports.--Not later than two years after the date on which amounts under section 8 are first made available for carrying out this Act, the Commission shall submit to the President and the Congress a report describing the findings made in studies under subsection (a). The Commission may submit to the President and the Congress such interim reports regarding the duties of the Commission under such subsection as the Commission determines to be appropriate. SEC. 4. MEMBERSHIP. (a) Composition.-- (1) In general.--The Commission shall be composed of 12 voting members appointed in accordance with paragraph (2), one ex officio voting member designated in paragraph (3), and such ex officio nonvoting members as may serve pursuant to paragraph (4). (2) Appointed members.--Members of the Commission shall be appointed in accordance with the following: (A) The President shall appoint four individuals who are not officers or employees of the Federal Government. Such individuals shall be appointed from four of the following fields of expertise: (i) An economist. (ii) A biomedical or behavioral researcher or clinician. (iii) A person from the field of business. (iv) A representative of the medical schools. (v) A health provider. (B) The President Pro Tempore of the Senate shall, after consultation with the majority and minority leaders of the Senate, appoint four individuals. Of such individuals-- (i) two shall be Senators; (ii) one shall be an expert in alcoholism prevention; and (iii) one shall be an expert in alcoholism treatment. (C) The Speaker of the House of Representatives shall, after consultation with the majority and minority leaders of the House, appoint four individuals. Of such individuals-- (i) two shall be Members of the House; (ii) one shall be a person with personal or family experience with alcoholism; and (iii) one shall be a marketing or communications expert. (3) Voting ex officio member.--The Director of the National Institute on Alcoholism and Alcohol Abuse shall serve as a voting ex officio member of the Commission. (4) Nonvoting ex officio members or advisors.--The Commission may request Federal officials to serve as nonvoting members of or advisors to the Commission, including but not limited to-- (A) the Secretary of Veterans Affairs or the designee of the Secretary; (B) the Assistant Secretary of Health, Department of Defense, or the designee of the Assistant Secretary; (C) the Secretary of Health and Human Services or the designee of the Secretary; and (D) the Attorney General or the designee of the Attorney General. (b) Chair.-- The Commission shall designate a voting member of the Commission to serve as the chair of the Commission. (c) Terms.--The term of a member of the Commission is the duration of the Commission. (d) Vacancies.-- (1) Authority of commission.--A vacancy in the membership of the Commission does not affect the power of the remaining members to carry out the duties under section 3. (2) Appointment of successors.--A vacancy in the membership of the Commission shall be filled in the manner in which the original appointment was made. (3) Incomplete term.--If a member of the Commission does not serve the full term applicable to the member, the individual appointed to fill the resulting vacancy shall be appointed for the remainder of the term of the predecessor of the individual. (e) Meetings.-- (1) In general.--The Commission shall meet at the call of the Chair or a majority of the members, except that not less than two meetings shall be held each year for the duration of the Commission. (2) Quorum.--A quorum for meetings of the Commission is constituted by the presence of 7 members, except that a lesser number may conduct hearings under section 6(a). (f) Compensation; Reimbursement of Expenses.-- (1) Compensation.--Members of the Commission may not receive compensation for service on the Commission, subject to paragraph (2). (2) Reimbursement.--Members of the Commission may, in accordance with chapter 57 of title 5, United States Code, be reimbursed for travel, subsistence, and other necessary expenses incurred in carrying out the duties of the Commission. SEC. 5. STAFF AND CONSULTANTS. (a) Staff.-- (1) In general.--The Commission may appoint and determine the compensation of such staff as may be necessary to carry out the duties of the Commission, including an executive director. Such appointments and compensation may be made without regard to the provisions of title 5, United States Code, that govern appointments in the competitive services, and the provisions of chapter 51 and subchapter III of chapter 53 of such title that relate to classifications and the General Schedule pay rates. (2) Limitation.--Staff members appointed under paragraph (1) may not be compensated in excess of the maximum rate of basic pay payable for GS-15, except that the executive director may not be compensated in an amount exceeding the maximum rate of basic pay payable under the General Schedule for positions above GS-15. (b) Consultants.--The Commission may procure such temporary and intermittent services of consultants under section 3109(b) of title 5, United States Code, as the Commission may determine to be useful in carrying out the duties under section 3. The Commission may not procure services under this subsection at any rate in excess of the daily equivalent of the maximum annual rate of basic pay payable under the General Schedule for positions above GS-15. Consultants under this subsection may, in accordance with chapter 57 of title 5, United States Code, be reimbursed for travel, subsistence, and other necessary expenses incurred for activities carried out on behalf of the Commission pursuant to section 3. SEC. 6. POWERS. (a) In General.--For the purpose of carrying out the duties of the Commission under section 3, the Commission may hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence as the Commission considers appropriate. (b) Obtaining Official Information.--Upon the request of the Commission, the heads of Federal agencies shall furnish directly to the Commission information necessary for the Commission to carry out the duties under section 3. (c) Use of Mails.--The Commission may use the United States mails in the same manner and under the same conditions as Federal agencies. (d) Administrative Support Services.--Upon the request of the Commission, the Administrator of General Services shall provide to the Commission on a reimbursable basis such administrative support, including quarters for the Commission, as may be necessary for the Commission to carry out the duties under section 3. (e) Acceptance of Gifts.--The Commission may accept cash and in- kind contributions to the Commission for the purpose of carrying out the activities of the Commission. SEC. 7. DURATION OF COMMISSION. The Commission terminates upon the expiration of the 60-day period beginning on the date on which the final report is submitted under section 3(b). SEC. 8. AUTHORIZATION FOR APPROPRIATIONS. For the purpose of carrying out this Act, there is authorized to be appropriated $3,000,000. Amounts appropriated under the preceding sentence are available until the termination of the Commission under section 7. SEC. 9. CONFORMING AMENDMENT. Section 18 of Public Law 96-180 (93 Stat. 1306; 42 U.S.C. 4541 note) is repealed.

Summary: Harold Hughes-Bill Emerson Commission on Alcoholism Act - Establishes the Harold Hughes-Bill Emerson Commission on Alcoholism. Includes among the duties of the Commission: (1) promoting the development of a national consensus on policy issues related to alcoholism; (2) evaluating the interest of the provider and medical communities in new medications related to alcoholism and the barriers to the communities in obtaining such medications; (3) in conjunction with the National Institute on Alcoholism and Alcohol Abuse, conducting a study to identify the current state-of-the-art alcohol research, unmet alcohol research needs, and appropriate research funding in view of the size and scope of the alcoholism problem; (4) evaluating and making recommendations regarding the education of physicians in American medical schools concerning alcoholism and the certification of other individuals trained to provide alcoholism prevention and treatment services; and (5) making recommendations designed to reduce and prevent alcoholism, including recommendations concerning appropriate roles for the Federal, State, and local governments and the private sector and changes needed to Federal laws and programs. Requires the Commission to report to the President and the Congress on its findings. Authorizes appropriations.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Taxpayer Choice Act of 2007''. SEC. 2. REPEAL OF ALTERNATIVE MINIMUM TAX FOR NONCORPORATE TAXPAYERS. (a) In General.--Section 55(a) of the Internal Revenue Code of 1986 (relating to alternative minimum tax imposed) is amended by adding at the end the following new flush sentence: ``In the case of a taxpayer other than a corporation, no tax shall be imposed by this section for any taxable year beginning after December 31, 2006, and the tentative minimum tax of any taxpayer other than a corporation for any such taxable year shall be zero for purposes of this title.''. (b) Conforming Amendments.-- (1) Section 26(c) of such Code is amended by striking ``the term `tentative minimum tax' means the amount determined under section 55(b)(1)'' and inserting ``the tentative minimum tax is zero.''. (2) Section 911(f)(2) of such Code is amended to read as follows: ``(2) the tentative minimum tax under section 55 for the taxable year shall be zero.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2006. SEC. 3. SIMPLIFIED INDIVIDUAL INCOME TAX SYSTEM. (a) In General.--Part I of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to tax on individuals) is amended by redesignating section 5 as section 6 and by inserting after section 4 the following new section: ``SEC. 5. SIMPLIFIED INDIVIDUAL INCOME TAX SYSTEM. ``(a) Election.-- ``(1) In general.--A taxpayer other than a corporation may elect in accordance with this subsection to be subject to the tax imposed by this section in lieu of the tax imposed by section 1 for a taxable year and all subsequent taxable years. ``(2) Effect of election.--For purposes of this title, if an election is in effect under paragraph (1) for any taxable year, the tax imposed by this section shall be treated as the tax imposed by section 1 for the taxable year. ``(3) Election.-- ``(A) In general.-- ``(i) In general.--Except as provided in clause (ii) of this subparagraph and clauses (ii) and (iii) of subparagraph (B), the election under paragraph (1) may only be made with respect to any taxable year beginning before January 1, 2017, on a timely filed return for the first taxable year for which the election applies. ``(ii) New taxpayers.--In the case of an individual with no tax liability under this title before January 1, 2017, the election under paragraph (1) may only be made for the first taxable year beginning after December 31, 2016, for which such individual has tax liability under this title. ``(B) Effect of election.-- ``(i) In general.--Except as provided in clauses (ii) and (iii), the election under paragraph (1), once made, shall be irrevocable. ``(ii) One-time revocation of election.--A taxpayer may revoke an election under paragraph (1) for a taxable year and all subsequent taxable years. The preceding sentence shall not apply if the taxpayer has made a revocation under such sentence for any prior taxable year. ``(iii) Filing status changes due to major life events.--In the case of any major life event described in clause (iv), a taxpayer may make an election under paragraph (1) or revoke such an election under clause (ii). Any such election or revocation shall apply for the taxable year for which made and all subsequent taxable years until the taxpayer makes an election under the preceding sentence for any subsequent (and all succeeding) taxable year. ``(iv) Major life event.--For purposes of clause (iii), a major life event described in this clause is marriage, divorce, and death. ``(b) Tax Imposed.-- ``(1) Married individuals and surviving spouses.--In the case of a taxpayer for whom an election under subsection (a) is in effect and who is a married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013 or a surviving spouse (as defined in section 2(a)), there is hereby imposed on the alternative taxable income of such individual a tax determined in accordance with the following table: ``If taxable income is: The tax is: Not over $100,000.............. 10% of alternative taxable income. Over $100,000.................. $10,000, plus 25% of the excess over $100,000. ``(2) Unmarried individuals (other than surviving spouses).--In the case of a taxpayer for whom an election under subsection (a) is in effect and who is not described in paragraph (1), there is hereby imposed on the alternative taxable income of such individual a tax determined in accordance with the following table: ``If taxable income is: The tax is: Not over $50,000............... 10% of alternative taxable income. Over $50,000................... $5,000, plus 25% of the excess over $50,000. ``(c) Maximum of Tax on Net Capital Gain of Noncorporate Taxpayers.--If a taxpayer has a net capital gain for the taxable year, the tax imposed by subsection (b) for such taxable year shall not exceed the sum of-- ``(1) the amount determined under subsection (b) computed at the rate and in the same manner as if this paragraph had not been enacted on modified taxable income reduced by the lesser of-- ``(A) the net capital gain, or ``(B) the adjusted net capital gain, plus ``(2) 5 percent (0 percent in the case of taxable years beginning after 2007) of so much of the adjusted net capital gain (or, if less, modified taxable income) as does not exceed an amount equal to the excess described in section 1(h)(1)(B), plus ``(3) 15 percent of the adjusted net capital gain (or, if less, modified taxable income) in excess of the amount on which tax is determined under paragraph (2). Terms used in this paragraph which are also used in section 1(h) shall have the respective meanings given such terms by section 1(h) but computed with the adjustments under this section. ``(d) Alternative Taxable Income.--For purposes of this section-- ``(1) In general.--The term `alternative taxable income' means-- ``(A) gross income, minus ``(B) the sum of-- ``(i) the personal exemption, ``(ii) the dependent allowance, plus ``(iii) the alternative standard deduction. ``(2) Personal exemption.--The personal exemption is-- ``(A) 200 percent of the dollar amount in effect under subparagraph (B) in the case of-- ``(i) a joint return, or ``(ii) a surviving spouse (as defined in section 2(a)), and ``(B) $3,500 in the case of an individual-- ``(i) who is not married and is not a surviving spouse, or ``(ii) who is a married individual filing a separate return. ``(3) Dependent allowance.--The dependent allowance is $3,500 for each dependent (as defined in section 152). ``(4) Alternative standard deduction.--The alternative standard deduction means-- ``(A) $25,000 in the case of-- ``(i) a joint return, or ``(ii) a surviving spouse (as defined in section 2(a)), and ``(B) $12,500 in the case of an individual-- ``(i) who is not married and is not a surviving spouse, or ``(ii) who is a married individual filing a separate return. ``(e) Inflation Adjustments.-- ``(1) In general.--In the case of any taxable year beginning in a calendar year after 2007, each of the dollar amounts for the rate brackets in subsection (b) and each of the dollar amounts in subsection (d)(2)(B), (d)(3), and (d)(4) 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, by substituting `calendar year 2006' for `calendar year 1992' in subparagraph (B) thereof. ``(2) Rounding.--If any amount as adjusted under clause (i) is not a multiple of $100, such amount shall be rounded to the nearest multiple of $100.''. (b) Conforming Amendment.--The table of sections for part I of subchapter A of chapter 1 of such Code is amended by striking the item relating to section 5 and inserting after the item relating to section 4 the following: ``Sec. 5. Simplified Individual Income Tax System. ``Sec. 6. Cross references relating to tax on individuals.''. (c) Capital Gains and Dividends Rate Made Permanent.--The Jobs and Growth Tax Relief Reconciliation Act of 2003 is amended by striking section 303. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2006.

Summary: Taxpayer Choice Act of 2007 - Amends the Internal Revenue Code to: (1) repeal the alternative minimum tax on individual taxpayers after 2006; and (2) allow taxpayers to elect an alternative income tax system. Makes permanent the capital gains and dividends rate reductions enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2001.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Community Investment and Empowerment Act''. SEC. 2. PURPOSE. The purpose of this Act is to assist with the economic growth of economically disadvantaged communities that have potential for strong Class 1 commercial investment, but continue to have a difficult time recruiting Class 1 commercial investment. SEC. 3. ECONOMIC GROWTH, RETENTION, AND RECRUITMENT OF COMMERCIAL INVESTMENT IN UNDERSERVED COMMUNITIES. The Small Business Investment Act of 1958 (15 U.S.C. 661 et seq.) is amended by adding at the end the following new title: ``TITLE VI--ECONOMIC GROWTH, RETENTION, AND RECRUITMENT OF COMMERCIAL INVESTMENT IN ECONOMICALLY DISADVANTAGED COMMUNITIES ``SEC. 511. GRANT PROGRAM. ``(a) Authorization.--From amounts appropriated under section 513, the Administrator shall make grants on a competitive basis to communities for-- ``(1) the creation of a grant and/or revolving loan fund program that helps develop financing packages for Class 1 commercial investment; ``(2) lowering real estate property tax rates; ``(3) conducting community-wide market analysis to help recruit and/or retain Class 1 commercial investment; ``(4) creating employment training programs for Class 1 business customer service, sales, and managerial positions; ``(5) retail marketing strategies to solicit new Class 1 commercial investment starts in the community; ``(6) program allowances for activities such as the publication of marketing materials, development of economic development web pages, and educational outreach activities with retail trade associations; and ``(7) hiring business recruitment specialists. ``(b) Eligibility.--The Administrator may only make a grant under subsection (a) to communities that-- ``(1) demographics include-- ``(A) a median per capita income no higher than $35,000; and ``(B) a lack of Class 1 commercial investment; and ``(2) submit an application at such time, in such form, and containing such information and assurances as the Administrator may require, including-- ``(A) a description of how the community through the activities the community carries out with the grant funds will recruit, retain and grow their economy through Class 1 commercial investment; and ``(B) a description of the difficulty the community has faced recruiting, retaining and growing their economy through Class 1 commercial investment. ``(c) Matching Funds.-- ``(1) In general.--The Administrator may not make a grant to a community under subsection (a) unless the community agrees that, with respect to the costs to be incurred by the community in carrying out the activities for which the grant is awarded, the community will make available non-Federal contributions in an amount equal to not less than 10 percent of the Federal funds provided under the grant. ``(2) Satisfying matching requirements.--The non-Federal contributions required under paragraph (1) may be-- ``(A) in cash or in-kind, including services, fairly evaluated; and ``(B) from-- ``(i) any private source; ``(ii) a State or local governmental entity; or ``(iii) a not-for-profit. ``(3) Waiver.--The Administrator may waive or reduce the non-Federal contribution required by paragraph (1) if the community involved demonstrates that the eligible entity cannot meet the contribution requirement due to financial hardship. ``(d) Limitations.--Funding appropriated under section 513 will be allocated by the following formula-- ``(1) no more than up to 5 percent of funds appropriated under section 513 shall go to administrative costs; ``(2) up to 70 percent of funding appropriated under section 513 shall go toward activities described in sections (a)(1) through (a)(4) after taking into account administrative costs under section (c)(1)(A); and ``(3) 30 percent of funding appropriated under section 513 shall go toward activities described in sections (a)(5) through (a)(7) after taking into account administrative costs under section (c)(1)(A). ``SEC. 512. DEFINITIONS. ``In this title, the following definitions apply: ``(1) Community.--The term `community' means a governance structure that includes county, parish, city, village, township, district or borough. ``(2) Class 1 commercial investment.--The term `Class 1 commercial investment' means retail grocery chains, food service retailers, restaurants and franchises, retail stores, cafes, shopping malls, and other shops. ``(3) Economically underserved community.--The term `economically underserved community' means an area suffering from low income and resultant low purchasing power, limiting its ability to generate sufficient goods and services to be used in exchange with other areas to meet current consumption needs. ``SEC. 513. AUTHORIZATION OF APPROPRIATIONS. ``There is authorized to be appropriated to the Administrator to carry out section 511(a) $40,000,000 for each of fiscal years 2014 through 2019.''.

Summary: Community Investment and Empowerment Act - Amends the Small Business Investment Act of 1958 to authorize the Administrator of the Small Business Administration (SBA) to make grants on a competitive basis to communities for: the creation of a grant and/or revolving loan fund program that helps develop financing packages for Class 1 commercial investment (defined as retail grocery chains, food service retailers, restaurants and franchises, retail stores, cafes, shopping malls, and other shops); lowering real estate property tax rates; conducting community-wide market analysis to help recruit and/or retain Class 1 commercial investment; creating employment training programs for Class 1 business customer service, sales, and managerial positions; retail marketing strategies to solicit new Class 1 commercial investment starts in the community; program allowances for activities such as the publication of marketing materials, development of economic development web pages, and educational outreach activities with retail trade associations; and hiring business recruitment specialists. Authorizes the Administrator to only make such a grant to communities: (1) whose demographics include a median per capita income no higher than $35,000 and a lack of Class 1 commercial investment; (2) that submit an application that describes the activities the community carries out, and the difficulty the community has faced, to recruit, retain and grow their economy through Class 1 commercial investment; and (3) that agree to match 10% of grant funds with certain non-federal contributions. Allows the Administrator to waive or reduce the non-federal contribution if the community involved demonstrates that it cannot meet the contribution requirement due to financial hardship.


SECTION 1. NATIONAL MANUFACTURING STRATEGY. (a) Assessment of United States Manufacturing.--Not later than 180 days after the date of the enactment of this Act, the Secretary of Commerce shall assess the United States economy to determine what goods the United States currently produces, where such goods are produced, in which manufacturing sector the United States is most competitive in the global economy, and what policies are necessary to maintain or increase the competitiveness of United States manufacturing in the global economy. (b) National Manufacturing Strategy.-- (1) In general.--Not later than 180 days after the date of the enactment of this Act, the Secretary shall develop a comprehensive national manufacturing strategy. (2) Goals of strategy.--The goals of the strategy required by paragraph (1) are as follows: (A) To increase the aggregate number of manufacturing jobs in the United States. (B) To identify emerging technologies to strengthen the competitiveness of the United States in the global marketplace. (C) To strengthen manufacturing sectors in which the United States is most competitive in the global economy. (3) Submittal of strategy.--Not later than 180 days after the date of the enactment of this Act, the Secretary shall submit to Congress the strategy required by paragraph (1). (c) Targets for Growth of the United States Manufacturing Sector.-- (1) In general.--Not later than 180 days after the date of the enactment of this Act, the Secretary shall establish targets for the growth of United States manufacturing, including targets for job creation, for each of fiscal years 2012 through 2016. (2) Report.--Not later than 180 days after the date of the enactment of this Act, the Secretary shall submit to Congress a report on the targets established by the Secretary pursuant to paragraph (1). (d) Survey of Manufacturing Support Programs.-- (1) In general.--Not later than 180 days after the date of the enactment of this Act, the Secretary shall-- (A) conduct a survey of all Federal agencies that provide support to United States manufacturers, including-- (i) the Department of Commerce; (ii) the Department of Defense; (iii) the Department of Energy; (iv) the Department of Labor; (v) the Department of the Treasury; (vi) the Small Business Administration; (vii) the Office of Management and Budget; (viii) the Office of Science and Technology Policy; (ix) the Office of the United States Trade Representative; and (x) such other Federal agencies as the Secretary considers appropriate; and (B) submit to Congress a report on such survey that includes the recommendations of the Secretary on how each Federal agency surveyed can best support the comprehensive national manufacturing strategy required by subsection (b)(1). (2) Sharing of information.--The head of each agency of the Federal Government shall, to the extent practicable, cooperate with the Secretary of Commerce in the conduct of the survey required by paragraph (1) and provide to the Secretary such information about such United States manufacturing sectors as the Secretary may require. (3) Listening sessions.--In conducting the survey required by paragraph (1), the Secretary shall hold not fewer than 2 listening sessions that include witnesses from manufacturing sectors that the Secretary considers important. (e) Report on Progress and Trends in Manufacturing.--Not later than 180 days after the date of the enactment of this Act, the Secretary shall submit to Congress a report that summarizes the progress and trends in United States manufacturing since the Secretary's 2004 report, ``Manufacturing in America: A Comprehensive Strategy to Address the Challenges to United States Manufacturers'', and 2009 report, ``A Framework for Revitalizing American Manufacturing''. (f) Biennial Manufacturer Survey and Report.-- (1) Survey.--Not later than 1 year after the date of the enactment of this Act and not less frequently than once every 2 years thereafter through fiscal year 2016, the Secretary shall conduct a survey of all persons with headquarters in the United States that maintain manufacturing facilities outside of the United States to identify-- (A) the categories of products manufactured at such facilities; and (B) the number of manufacturing jobs located at such facilities. (2) Promotion of development and competitiveness of manufacturing sector.--In carrying out each survey required by paragraph (1), the Secretary shall ensure that the information gathered is useful for understanding how policy can be tailored to promote development and competitiveness in the manufacturing sector. (3) Database.--The Secretary shall create and maintain a database of the information collected through each survey conducted pursuant to paragraph (1). (4) Report.--Not later than 90 days after conducting each survey required by paragraph (1), the Secretary shall submit to Congress a report on the most recent survey conducted pursuant to paragraph (1), including the following: (A) The findings of the Secretary with respect to such survey. (B) Longitudinal trends in United States manufacturing and the creation of manufacturing jobs in the United States.

Summary: Directs the Secretary of Commerce to assess the U.S. economy to determine what goods the United States currently produces, where such goods are produced, which U.S. manufacturing sector is the most competitive in the global economy, and what policies are necessary to maintain or increase the competitiveness of U.S. manufacturing in the global economy. Requires the Secretary to: (1) develop and submit to Congress a comprehensive national manufacturing strategy; (2) establish and submit to Congress targets for the growth of U.S. manufacturing for each of FY2012-FY2016; (3) survey all federal agencies that provide support to U.S. manufacturers, and report survey results to Congress; (4) report to Congress on progress and trends in U.S. manufacturing since a specified 2004 report by the Secretary concerning manufacturing in America; and (5) biennially survey U.S. entities that maintain manufacturing facilities outside the United States, maintain a database on information collected through each survey, and submit each survey's results to Congress.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Local Farm Vehicle Flexibility Act''. SEC. 2. GRANTS TO STATES. Chapter 311 of title 49, United States Code, is amended-- (1) in section 31101-- (A) by redesignating paragraphs (2), (3), and (4) as paragraphs (3), (4), and (5), respectively; and (B) by inserting after paragraph (1) the following: ``(2) `covered farm vehicle' means a motor vehicle (including an articulated motor vehicle)-- ``(A) that-- ``(i) is registered or otherwise designated by the State for use in, or transportation activities related to, the operation of farms; ``(ii) is equipped with a special registration plate or other State-issued designation to allow for identification of the vehicle as a farm vehicle by law enforcement personnel; ``(iii) is traveling in the State of registration or designation or in another State; ``(iv) is operated by-- ``(I) a farm owner or operator; ``(II) a ranch owner or operator; or ``(III) an employee or family member of an individual specified in subclause (I) or (II); ``(v) is transporting to or from a farm or ranch-- ``(I) agricultural commodities; ``(II) livestock; ``(III) agricultural supplies; or ``(IV) machinery, including machinery being transported for the purpose of performance of agricultural production activity or for the purpose of servicing or repairing the item being transported; ``(vi) is not used in the operations of a for-hire motor carrier; ``(vii) has a gross vehicle weight rating or gross vehicle weight, whichever is greater, that is-- ``(I) 26,001 pounds or less; or ``(II) greater than 26,001 pounds and is traveling within the State of registration or designation or within 150 air miles of the farm or ranch with respect to which the vehicle is being operated; and ``(viii) is not transporting materials that require a placard; or ``(B) that-- ``(i) meets the requirements under subparagraph (A) (other than clause (vi) of such subparagraph); ``(ii) is operated pursuant to a crop share farm lease agreement; ``(iii) is owned by a tenant with respect to that agreement; and ``(iv) is transporting the landlord's portion of the crops under that agreement.''; and (2) in section 31102-- (A) in subsection (b)(2)(E), by striking the period at the end and inserting a semicolon; (B) by redesignating subsection (e) as subsection (f); and (C) by inserting after subsection (d) the following: ``(e) Limitation of Authority; State Standards for Covered Farm Vehicles and Drivers.--The Secretary may not terminate, reduce, limit, or otherwise interfere with the amount or timing of grants that a State is otherwise eligible to receive under this title or title 23 as a result of any minimum standard or exemption provided by the State for a covered farm vehicle or the driver of such vehicle that is less stringent than the requirements for commercial motor vehicles and drivers established under title 49, Code of Federal Regulations, including requirements pertaining to-- ``(1) controlled substances and alcohol use and testing; ``(2) commercial driver's licensing; ``(3) driver qualifications; ``(4) medical certifications; ``(5) driving and operating commercial vehicles; ``(6) parts and accessories for the safe operation of commercial vehicles; ``(7) the maximum hours of service of drivers; ``(8) vehicle inspection repair and maintenance; ``(9) employee safety and health standards; and ``(10) recordkeeping related to compliance with such standards.''.

Summary: Local Farm Vehicle Flexibility Act This bill prohibits the Department of Transportation from terminating, reducing, limitoing, or otherwise interfering with the amount or timing of grants a state is otherwise eligible to receive as a result of any minimum standard or exemption the state gives a covered farm vehicle or the driver of such vehicle less stringent than federal requirements for commercial motor vehicles and drivers. A covered farm vehicle means any motor vehicle meeting certain gross weight requirements and: registered or otherwise designated by a state for use in, or transportation activities related to, the operation of farms; operated by a farm or ranch owner or operator, or an employee or family member; transporting to or from a farm or ranch agricultural commodities, livestock, agricultural supplies, or machinery; and not used in the operations of a for-hire motor carrier, nor transporting materials requiring a placard. A covered farm vehicle may also be one meeting these requirements but operated pursuant to a crop share farm lease agreement, owned by a tenant under that agreement, and transporting the landlord's portion of the crops.


SECTION 1. SHORT TITLE; ETC. (a) Short Title.--This Act may be cited as the ``Economic Growth and Tax Relief Act of 2001''. (b) Amendment of 1986 Code.--Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Section 15 Not To Apply.--No amendment made by section 2 shall be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. SEC. 2. REDUCTION IN INCOME TAX RATES FOR INDIVIDUALS. (a) In General.--Section 1 is amended by adding at the end the following new subsection: ``(i) Rate Reductions After 2000.-- ``(1) New lowest rate bracket.-- ``(A) In general.--In the case of taxable years beginning after December 31, 2000-- ``(i) the rate of tax under subsections (a), (b), (c), and (d) on taxable income not over the initial bracket amount shall be 12 percent (as modified by paragraph (2)), and ``(ii) the 15 percent rate of tax shall apply only to taxable income over the initial bracket amount. ``(B) Initial bracket amount.--For purposes of this subsection, the initial bracket amount is-- ``(i) $12,000 in the case of subsection (a), ``(ii) $10,000 in the case of subsection (b), and ``(iii) \1/2\ the amount applicable under clause (i) in the case of subsections (c) and (d). ``(C) Inflation adjustment.--In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2001-- ``(i) the Secretary shall make no adjustment to the initial bracket amount for any taxable year beginning before January 1, 2007, ``(ii) the cost-of-living adjustment used in making adjustments to the initial bracket amount for any taxable year beginning after December 31, 2006, shall be determined under subsection (f)(3) by substituting `2005' for `1992' in subparagraph (B) thereof, and ``(iii) such adjustment shall not apply to the amount referred to in subparagraph (B)(iii). If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50. ``(2) Reductions in rates after 2001.--In the case of taxable years beginning in a calendar year after 2001, the corresponding percentage specified for such calendar year in the following table shall be substituted for the otherwise applicable tax rate in the tables under subsections (a), (b), (c), (d), and, to the extent applicable, (e). ------------------------------------------------------------------------ ``In the case of The corresponding percentages shall be taxable years substituted for the following percentages: beginning during -------------------------------------------- calendar year: 12% 28% 31% 36% 39.6% ------------------------------------------------------------------------ 2002............. 12% 27% 30% 35% 38% 2003............. 11% 27% 29% 35% 37% 2004............. 11% 26% 28% 34% 36% 2005............. 11% 26% 27% 34% 35% 2006 and 10% 25% 25% 33% 33% thereafter. ------------------------------------------------------------------------ ``(3) Adjustment of tables.--The Secretary shall adjust the tables prescribed under subsection (f) to carry out this subsection.''. (b) Repeal of Reduction of Refundable Tax Credits.-- (1) Subsection (d) of section 24 is amended by striking paragraph (2) and redesignating paragraph (3) as paragraph (2). (2) Section 32 is amended by striking subsection (h). (c) Conforming Amendments.-- (1) Subparagraph (B) of section 1(g)(7) is amended-- (A) by striking ``15 percent'' in clause (ii)(II) and inserting ``the first bracket percentage'', and (B) by adding at the end the following flush sentence: ``For purposes of clause (ii), the first bracket percentage is the percentage applicable to the lowest income bracket in the table under subsection (c).'' (2) Section 1(h) is amended-- (A) by striking ``28 percent'' both places it appears in paragraphs (1)(A)(ii)(I) and (1)(B)(i) and inserting ``25 percent'', and (B) by striking paragraph (13). (3) Section 15 is amended by adding at the end the following new subsection: ``(f) Rate Reductions Enacted by Economic Growth and Tax Relief Act of 2001.--This section shall not apply to any change in rates under subsection (i) of section 1 (relating to rate reductions after 2000).''. (4) Section 531 is amended by striking ``equal to'' and all that follows and inserting ``equal to the product of the highest rate of tax under section 1(c) and the accumulated taxable income.''. (5) Section 541 is amended by striking ``equal to'' and all that follows and inserting ``equal to the product of the highest rate of tax under section 1(c) and the undistributed personal holding company income.''. (6) Section 3402(p)(1)(B) is amended by striking ``7, 15, 28, or 31 percent'' and inserting ``7 percent, any percentage applicable to any of the 3 lowest income brackets in the table under section 1(c),''. (7) Section 3402(p)(2) is amended by striking ``equal to 15 percent of such payment'' and inserting ``equal to the product of the lowest rate of tax under section 1(c) and such payment''. (8) Section 3402(q)(1) is amended by striking ``equal to 28 percent of such payment'' and inserting ``equal to the product of the third to the lowest rate of tax under section 1(c) and such payment''. (9) Section 3402(r)(3) is amended by striking ``31 percent'' and inserting ``the third to the lowest rate of tax under section 1(c)''. (10) Section 3406(a)(1) is amended by striking ``equal to 31 percent of such payment'' and inserting ``equal to the product of the third to the lowest rate of tax under section 1(c) and such payment''. (11) Section 13273 of the Revenue Reconciliation Act of 1993 is amended by striking ``28 percent'' and inserting ``the third to the lowest rate of tax under section 1(c) of the Internal Revenue Code of 1986''. (d) Effective Dates.-- (1) In general.--Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2000. (2) Amendments to withholding provisions.--The amendments made by paragraphs (6), (7), (8), (9), (10), and (11) of subsection (c) shall apply to amounts paid after the 60th day after the date of the enactment of this Act. SEC. 3. PROTECTION OF SOCIAL SECURITY AND MEDICARE. The amounts transferred to any trust fund under the Social Security Act shall be determined as if this Act had not been enacted. Passed the House of Representatives March 8, 2001. Attest: JEFF TRANDAHL, Clerk.

Summary: Economic Growth and Tax Relief Act of 2001 - States that tax rate revisions made by this Act shall not be treated as a tax rate change for purposes of applying the pre-and post-change tax rates under section 15 of the Internal Revenue Code. (Such provision would otherwise apply two tax rates to income in the same tax year, depending upon effective date.)Amends the Code, as of tax year 2001, to establish (in addition to existing brackets) a 12 percent individual tax bracket for each filing status. Caps taxable income levels for the 12 percent bracket at: (1) $12,000 for married individuals filing jointly; (2) $10,000 for heads of households; and (3) $6,000 for unmarried individuals or married individuals filing separately. Applies the current 15 percent bracket to income levels above the 12 percent caps but below current 15 percent caps.Prohibits minimum bracket amount inflation adjustments through tax year 2006. Revises the cost-of-living adjustment formula, as of tax year 2007.Provides, beginning in tax year 2002, for specified reductions in the 12, (maintaining the revised 15 percent bracket without further change), 28, 31, 36, and 39.6 percent individual (and estate) brackets, so that as of 2006 and thereafter, there shall be four tax brackets of 10, 15, 25, and 33 percent.Repeals mandatory reductions in the additional (three or more children) child tax credit and the earned income credit for taxpayers subject to the alternative minimum tax.Revises current tax rates in conformity with the amendments made by this Act respecting: (1) accumulated corporate earnings; (2) personal holding companies; (3) voluntary withholding on certain Federal payments, unemployment benefits, gambling winnings, and Indian casino profits; (3) backup withholding; and (4) supplemental wage payments.States that amounts transferred to any Social Security Act trust fund shall be determined as if this Act had not been enacted.


SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) Short Title.--This Act may be cited as the ``Choice in Health Options Insures Care for Everyone (CHOICE) Act of 2009''. (b) Table of Contents.--The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Establishment of American Trust Health Plan; administrative structure. Sec. 3. Finances. Sec. 4. Eligibility and enrollment. Sec. 5. Providers. Sec. 6. Benefits. Sec. 7. Premiums. SEC. 2. ESTABLISHMENT OF AMERICAN TRUST HEALTH PLAN; ADMINISTRATIVE STRUCTURE. (a) In General.--There is established an American Trust Health Plan (in this Act referred to as the ``American Trust Health Plan'' or the ``Plan'') or to provide for the offering to eligible individuals of health benefits coverage throughout the United States, including its territories. (b) Compliance With Requirements.-- (1) In general.--The American Trust Health Plan shall comply with all requirements that are applicable with respect to other health benefits plans to be offered through a National Health Insurance Exchange (as defined in subsection (e)), including (as specified in this Act) minimum benefit and cost- sharing requirements and premium rating requirements. (2) Exemption from state insurance regulations.--As a Federal health program, the American Trust Health Plan is not required to comply with the insurance regulations of the States to the extent health benefits plans offered through the National Health Insurance Exchange are exempt from such regulations. (3) Satisfaction of individual mandate requirement.--An individual's enrollment with the Plan shall be treated as satisfying any requirement under Federal law for the individual to demonstrate enrollment in health insurance or benefits coverage. (c) Plan Administration.-- (1) Administrator.--The American Trust Health Plan shall be administered by an Office of American Trust Health Administration (in this Act referred to as the ``Office'') within the Department of Health and Human Services. The Office shall be headed by an Administrator (in this Act referred to as the ``Administrator'') who shall be appointed by the President, by and with the advice and consent of the Senate. (2) Compensation.--The Administrator shall be entitled to compensation at the level II of the Executive Schedule (under section 5313 of title 5, United States Code). (3) Limitation.--The Administrator and the Office shall not participate in the administration of any regulation regarding the health insurance market or in the administration of the National Health Insurance Exchange. (4) General authority.--The Administrator shall have the same general authorities with respect to personnel and operations of the Office as the heads of other agencies and departments of the Federal Government have with respect to such agencies and departments. (d) Advisory Board.-- (1) In general.--The Administrator shall be advised by an Advisory Board (in this Act referred to as the ``Advisory Board'') composed of 7 individuals appointed by the President. The President shall nominate individuals to serve on the Advisory Board in a manner that provides for inclusion on the Board of individuals who-- (A) represent the interests of patients or consumers; (B) represent the interests health care providers, at least one of whom is a physician; and (C) are experts in health care quality measurements and reporting. (2) Duties.--The Advisory Board shall advise the Administrator regarding the operation of the American Trust Health Plan and the Administrator shall consult with the Advisory Board not less often than quarterly and before making any annual changes in benefits under Plan. (3) Terms, compensation, chair, meetings, etc.--The provisions of paragraphs (2)(D), (3), (4), (5), and (6) of section 1805(c) of the Social Security Act (42 U.S.C. 1395b- 6(c)) shall apply with respect to the Advisory Board and the President under this section in the same manner as such provisions apply to the Medicare Payment Advisory Commission and the Comptroller General, respectively, under section 1805 of such Act. (4) Financing.--Within the budget established for the operation of the Plan, the Administrator shall provide for payment for the costs of operation of the Advisory Board. (e) National Health Insurance Exchange Defined.--In this Act, the term ``National Health Insurance Exchange'' means a mechanism established or recognized under Federal law for coordinating the offering of health benefits coverage to individuals in the United States (and includes such a mechanism that may be operated at a State or regional level) through the establishment of standards for benefits and cost-sharing and for premiums for such health benefits coverage. SEC. 3. FINANCES. (a) Self-Financing.--The American Trust Health Plan shall be financially self-sustaining insofar as funds to operate the Plan, including costs of benefits, administration, and marketing, shall be derived from premiums for individuals enrolled under the Plan. The Plan is eligible to accept subsidies, including subsidies for the enrollment of such individuals, in the same manner and to the same extent as other health benefits plans offered through a National Health Insurance Exchange are eligible to accept subsidies. (b) Contingency Reserve.--The Administrator shall establish and fund a contingency reserve for the Plan in a form similar to that of a contingency reserve for health benefits plans under the Federal Employees Health Benefits Program under chapter 89 of title 5, United States Code. SEC. 4. ELIGIBILITY AND ENROLLMENT. (a) Eligibility.-- (1) In general.--Any individual who is made eligible to purchase coverage with a health benefits plan through the National Health Insurance Exchange is eligible to enroll with the American Health Trust Plan. (2) Employer enrollment.--To the extent provided by the National Health Insurance Exchange with respect to health benefits coverage offered through the Exchange, employers are eligible to purchase coverage for, and enroll their employees and dependents with, the Plan. (b) Annual Open Enrollment Period.--The Administrator shall determine a yearly period of open enrollment for eligible individuals of not less than four consecutive weeks. Such a period shall be consistent with any similar annual open enrollment period established by the National Health Insurance Exchange for health benefits plans offered through the Exchange. (c) Notices of Significant Changes.-- (1) In general.--No significant change shall be made under the Plan except with public notice and on an annual basis and consistent with rules established by the National Health Insurance Exchange for health benefits coverage offered through the Exchange. (2) Significant change defined.--In this subsection, the term ``significant change'' includes any change in benefits, copayments, deductibles, or premiums. SEC. 5. PROVIDERS. (a) Access to Medicare Provider Network.-- (1) In general.--Except as provided in paragraph (2), any health care provider that is eligible for and accepts reimbursement for services under the Medicare program under title XVIII of the Social Security Act (in this section referred to as the ``Medicare'') shall, as a condition of continuing to participate under such program, also participate under the American Health Trust Plan. (2) Exception.--Paragraph (1) shall not be construed as requiring a provider to accept new patients due to bona fide capacity limitations of the provider. (b) Reimbursement Levels.-- (1) In general.--The Administrator shall provide for payment to health care providers for covered services at rates not less, on average and in the aggregate nationally, than 105 percent of the payment rates recognized for such services (or substantially similar services) under Medicare. In the case of those services which are covered under the Plan but are not covered under Medicare, the Administrator shall seek to apply payment rates and methodologies similar to those described in the previous sentence. (2) Adjustment.--The Administrator, in determining the competitiveness of the Plan within different markets and compared to other health benefits plans offered through the National Health Insurance Exchange, may increase the payment rates for health care providers above the rate otherwise provided under paragraph (1). (3) GPCI floors.--In applying paragraph (1), the work and practice expense geographic indices applied under section 1848(e)(1) of the Social Security Act for any locality shall not be less than 1.00. (c) Adoption of Medicare Reforms.--The Plan may adopt Medicare system delivery reforms that provide patients with a coordinated system of care and make changes to the provider payment structure. SEC. 6. BENEFITS. (a) In General.--The Administrator shall specify the benefits to be provided under the Plan consistent with this section and in consultation with the Advisory Board. (b) Minimum Benefit Level.--The Plan may offer coverage with differing benefit levels so long as such benefits and levels are consistent with the benefits and levels of benefits required to be offered by health benefits plans under the National Health Insurance Exchange, and shall include the offering of at least one benefit level which closely reflects the lowest benefit level that may be offered by a health benefits plan through such Exchange. SEC. 7. PREMIUMS. (a) In General.--The Administrator shall specify the levels of premiums for coverage under the Plan so long as they-- (1) are based upon a system of rating that is consistent with rating rules that is established for health benefits plans offered through the National Health Insurance Exchange; (2) do not take into account health status related factors for any individual enrollee; and (3) are designed to provide sufficient funds to meet the requirement of section 3(a). (b) Rating Rules.--To the extent permitted for health benefits plans offered through the National Health Insurance Exchange, the premiums for the Plan shall vary based on geographic area and family size and may vary based on tobacco usage of an enrollee or other factors permitted for health benefits plans offered through the Exchange.

Summary: Choice in Health Options Insures Care for Everyone (CHOICE) Act of 2009 - Establishes the American Trust Health Plan to offer eligible individuals health benefits coverage. Requires the Plan to comply with all requirements that are applicable with respect to other health benefit plans to be offered through a National Health Insurance Exchange. (The Exchange has not yet been established.) Exempts the Plan from state insurance regulations. Treats enrollment with the Plan as satisfying any requirement under federal law for the individual to demonstrate enrollment in health insurance or benefits coverage. Sets forth provisions regarding administration of the Plan. Requires the Plan to be financially self-sustaining insofar as funds to operate the Plan shall be derived from premiums of individuals enrolled under the Plan. Makes the Plan eligible to accept subsides to the same extent as other health benefit plans offered through an Exchange. Prohibits significant changes to the Plan without public notice. Conditions a health care provider's continued participation in the Medicare program on participation in the American Trust Health Plan. Sets payment for health care providers under the Plan at 105% of the payment rates under Medicare. Requires the Administrator of the Plan to set the benefit level and the premiums.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Air Line Pension Act of 2003''. SEC. 2. MODIFICATION OF FUNDING REQUIREMENTS FOR CERTAIN PLANS. (a) Funding Rules for Certain Plans.-- (1) In general.--Notwithstanding any provision of the Internal Revenue Code of 1986 or the Employee Retirement Income Security Act of 1974 to the contrary, the provisions of subsections (b), (c), and (d) shall apply for any plan year beginning after December 27, 2002, in the case of a defined benefit plan-- (A) that is established and maintained by a commercial passenger air carrier; and (B) that has a funded percentage of less than 80 percent as of January 1, 2003. (2) Funded percentage.--For purposes of this section, the term ``funded percentage'' means the quotient (expressed as a percentage) derived by dividing-- (A) the market value of plan assets as of January 1, 2003 (excluding receivable contributions), by (B) the current liability of the plan as of January 1, 2003. (3) Interest rate.--In determining current liability for purposes of paragraph (2), the assumed interest rate shall be 6.65 percent. (4) Estimation of current liability.--If the valuation date for the plan is not January 1, 2003, the current liability as of January 1, 2003, shall be estimated based on generally accepted actuarial principles and practices. (b) Moratorium on Deficit Reduction Contribution.-- (1) In general.--In applying section 412(l)(9)(A) of such Code and section 302(d)(9)(A) of such Act with respect to a plan described in subsection (a)(1), the funded current liability percentage of the plan shall be treated as not less than 90 percent for plan years beginning after December 27, 2002 and before December 27, 2007. (2) Termination of moratorium in certain cases.--If the funded current liability percentage of the plan, without application of paragraph (1), is 90 percent or greater during any plan year beginning after December 27, 2002 and before December 27, 2007, paragraph (1) shall cease to apply to the plan for plan years beginning with or after such plan year. (3) Extension of amortization periods.--For plan years for which paragraph (1) applies in the case of the plan, net experience gains and net experience losses shall be amortized under sections 412(b)(2)(B)(iv) and 412(b)(3)(B)(ii) of such Code (respectively) and sections 302(b)(2)(B)(iv) and 302(b)(3)(B)(ii) of such Act (respectively), over a period of 15 plan years. (4) Option to combine or to offset amortization bases.--For the first plan year for which paragraph (1) applies with respect to the plan, amounts required to be amortized under paragraphs (2) and (3) of section 412(b) of such Code and paragraphs (2) and (3) of section 302(b) of such Act may be combined into one amount under such sections, and may be offset against other amounts required to be amortized under such sections, with the resulting amount in either case to be amortized over a period of 15 plan years. (c) Amortization of 2008 Unfunded Current Liability.-- (1) In general.--In such form and manner as the Secretary of the Treasury may prescribe, the sponsor of a plan described in subsection (a)(1) may make a one-time, irrevocable election with the Secretary of the Treasury to amortize the unfunded current liability for the first plan year beginning after December 27, 2007, on an interest-only basis for the first 5 plan years (beginning with such first plan year) and thereafter in equal annual installments over a period of 15 plan years (beginning with the first plan year after December 27, 2012). (2) Determination of 2008 unfunded current liability in calculating deficit reduction contribution after moratorium ends.--If the plan sponsor makes an election under paragraph (1) with respect to the plan, the unfunded current liability of the plan for the first plan year after December 27, 2007, shall be calculated as follows: (A) such unfunded current liability shall equal the unfunded current liability as of the first day of such first plan year, and (B) such unfunded current liability shall be calculated using the actuarial value of assets as of the first day of such first plan year. (3) Use of 2008 unfunded current liability in calculating deficit reduction after moratorium ends.--If the plan sponsor makes an election under paragraph (1) with respect to the plan, the plan's unfunded old liability, for purposes of section 412(l) of such Code and section 302(l) of such Act, shall be deemed equal to the unfunded current liability calculated under paragraph (2) for the first plan year after December 27, 2007, and the plan's unfunded old liability amount for any plan year, for purposes of section 412(l) of such Code and section 302(l) of such Act, shall be the amount necessary to amortize the unfunded old liability under the plan as described in paragraph (1). (4) Cessation of modifications.--If the funded current liability percentage of the plan, determined without regard to this section, is 90 percent or greater for any plan year after December 27, 2002, this subsection shall cease to apply to the plan for plan years beginning with or after such plan year. (d) Recognition of Waiver in Deficit Reduction Contribution.--For any plan described in subsection (a)(1), the amount referred to in clause (ii) of section 412(l)(8)(A) of such Code and section 302(d)(8)(A) of such Act shall be deemed to be an amount equal to the sum of-- (1) the value of the plan's assets determined under section 412(c)(2) of such Code and section 302(c)(2) of such Act, and (2) the unamortized portion of any waived funding deficiency. SEC. 3. RESTORATION OF CERTAIN PLANS TERMINATING IN 2003. (a) In General.--Notwithstanding any provision of the Internal Revenue Code of 1986 or the Employee Retirement Income Security Act of 1974, the provisions of subsection (b) shall apply to any defined benefit plan-- (1) that is maintained by a commercial passenger air carrier, (2) that is maintained for the benefit of such carrier's employees pursuant to a collective bargaining agreement, and (3) that terminated during the calendar year 2003. (b) Restoration of Plan.--Not later than December 31, 2003, the Pension Benefit Guaranty Corporation shall restore any plan described in paragraph (1) to the plan's pre-termination status and the control of the plan's assets and liabilities shall be transferred to the employer, unless the collective bargaining agreement provides that the plan should not be restored. (c) Exclusion of Expected Increase in Current Liability.--In applying section 412(l)(1)(A)(i) of such Code and section 302(d)(1)(A)(i) of such Act with respect to a plan restored under subsection (b), any expected increase in current liability due to benefits accruing during each plan year as described in section 412(1)(2)(C) of such Code and section 302(d)(2)(C) of such Act shall be excluded. (d) Amortization of Unfunded Amounts Under Restoration Payment Schedule.-- (1) 2004 unfunded accrued liability.-- (A) In general.--In the case of a plan restored under subsection (b)-- (i) the initial post-restoration valuation date for a plan described in subsection (a) shall be January 1, 2004, (ii) the initial restoration amortization base for a plan described in subsection (a) shall be an amount equal to the excess of-- (I) the accrued benefit liabilities returned by the Corporation, over (II) the market value of plan assets returned by the Corporation, and (iii) the initial restoration amortization base shall be amortized in level annual installments over a period of 30 years after the initial post-restoration valuation date, and the funding standard account of the plan under section 412 of such Code and section 302 of such Act shall be charged with such installments. (B) Other special funding rules remain applicable.--At the election of the plan sponsor, the provisions of subsections (b), (c), and (d) of section 2 shall apply with respect to the plan. (2) Rules of special application.--In applying the 30-year amortization described in paragraph (1)(A)-- (A) the assumed interest rate shall be the valuation interest rate used to determine the accrued liability under section 412(c) of such Code and section 302(c) of such Act, (B) the actuarial value of assets as of the initial post-restoration valuation date shall be reset to the market value of assets with a 5-year phase-in of unexpected investment gains or losses on a prospective basis, and (C) for plans using the frozen initial liability (FIL) funding method in accordance with section 412(c) of such Code and section 302(c) of such Act, the initial unfunded liability used to determine normal cost shall be reset to the initial restoration amortization base. (e) Quarterly Contributions.--The requirements of section 412(m) of such Code and section 302(e) of such Act shall not apply to a plan restored under subsection (b) until the plan year beginning on the initial post-restoration valuation date. The required annual payment for that year shall be the lesser of-- (1) the amount determined under section 412(m)(4)(B)(i) of such Code and section 302(e)(4)(B)(i) of such Act, or (2) 100 percent of the amount required to be contributed under the plan for the plan year beginning January 1, 2003 and ending on the date of plan termination. (f) Resetting of Funding Standard Account Balances.--In the case of a plan restored under subsection (b), any accumulated funding deficiency or credit balance in the funding standard account under section 412 of such Code or section 302 of such Act shall be set equal to zero as of the initial post-restoration valuation date. SEC. 4. PBGC LIABILITY LIMITED. In the case of any plan-- (1) which is described in section 2(a)(1), and which terminates at a time when section 2(b)(1) applies to the plan, or at a time when the unfunded current liability of the plan for the first plan year after December 27, 2007, is being amortized on an interest-only basis under section 2(c), or (2) which is described in section 3(a), which is restored pursuant to section 3(b), and which subsequently terminates with a date of plan termination prior to the end of the fifth plan year beginning after December 27, 2007, section 4022 of the Employee Retirement Income Security Act of 1974 shall be applied as if the plan had been amended to provide that participants would receive no credit for benefit accrual purposes under the plan for service on and after the first day of the plan year beginning after the date of the enactment of this Act. SEC. 5. EFFECTIVE DATE. The provisions of this Act shall apply to plan years beginning after December 27, 2002.

Summary: Air Line Pension Act of 2003 - Sets forth special funding requirements for certain pension plans maintained by commercial passenger air carriers (plans), notwithstanding any contrary provisions of the Internal Revenue Code or of the Employee Retirement Income Security Act of 1974 (ERISA). Provides for such plans, if they have a funded percentage of less than 80 percent as of January 1, 2003, the following: (1) modifications of funding rules, including funded percentage, assumed interest rate for determining current liability, and estimation of current liability; (2) a moratorium on the deficit reduction contribution, under specified conditions; (3) a one-time amortization of 2008 unfunded current liability; and (4) recognition of a waiver in the deficit reduction contribution. Provides for such plans, if they are maintained for benefit of the carrier's employees pursuant to a collective bargaining agreement and if they terminated during calendar year 2003, the following: (1) restoration by the Pension Benefit Guaranty Corporation (PBGC) to the plan's pre-termination status and transfer of control of plan assets and liabilities to the employer, unless the collective bargaining agreement provides that the plan should not be restored; (2) exclusion of any expected increase in current liability due to benefits accruing during each plan year; (3) amortization of unfunded amounts under the restoration payment schedule; (4) inapplicability of certain contribution requirements to a restored plan until a plan year beginning on the initial post-restoration valuation date, with modified required annual payments; and (5) resetting of funding standard account balances. Limits PBGC liability with respect to certain plans under this Act.