SECTION 1. MODIFICATIONS OF CREDIT FOR PRODUCTION FROM ADVANCED NUCLEAR POWER FACILITIES. (a) Treatment of Unutilized Limitation Amounts.--Section 45J(b) of the Internal Revenue Code of 1986 is amended-- (1) in paragraph (4), by inserting ``or any amendment to'' after ``enactment of'', and (2) by adding at the end the following new paragraph: ``(5) Allocation of unutilized limitation.-- ``(A) In general.--Any unutilized national megawatt capacity limitation shall be allocated by the Secretary under paragraph (3) as rapidly as is practicable after December 31, 2020-- ``(i) first to facilities placed in service on or before such date to the extent that such facilities did not receive an allocation equal to their full nameplate capacity, and ``(ii) then to facilities placed in service after such date in the order in which such facilities are placed in service. ``(B) Unutilized national megawatt capacity limitation.--The term `unutilized national megawatt capacity limitation' means the excess (if any) of-- ``(i) 6,000 megawatts, over ``(ii) the aggregate amount of national megawatt capacity limitation allocated by the Secretary before January 1, 2021, reduced by any amount of such limitation which was allocated to a facility which was not placed in service before such date. ``(C) Coordination with other provisions.--In the case of any unutilized national megawatt capacity limitation allocated by the Secretary pursuant to this paragraph-- ``(i) such allocation shall be treated for purposes of this section in the same manner as an allocation of national megawatt capacity limitation, and ``(ii) subsection (d)(1)(B) shall not apply to any facility which receives such allocation.''. (b) Transfer of Credit by Certain Public Entities.-- (1) In general.--Section 45J of such Code is amended-- (A) by redesignating subsection (e) as subsection (f), and (B) by inserting after subsection (d) the following new subsection: ``(e) Transfer of Credit by Certain Public Entities.-- ``(1) In general.--If, with respect to a credit under subsection (a) for any taxable year-- ``(A) the taxpayer would be a qualified public entity, and ``(B) such entity elects the application of this paragraph for such taxable year with respect to all (or any portion specified in such election) of such credit, the eligible project partner specified in such election (and not the qualified public entity) shall be treated as the taxpayer for purposes of this title with respect to such credit (or such portion thereof). ``(2) Definitions.--For purposes of this subsection-- ``(A) Qualified public entity.--The term `qualified public entity' means-- ``(i) a Federal, State, or local government entity, or any political subdivision, agency, or instrumentality thereof, ``(ii) a mutual or cooperative electric company described in section 501(c)(12) or section 1381(a)(2), or ``(iii) a not-for-profit electric utility which has or had received a loan or loan guarantee under the Rural Electrification Act of 1936. ``(B) Eligible project partner.--The term `eligible project partner' means-- ``(i) any person responsible for, or participating in, the design or construction of the advanced nuclear power facility to which the credit under subsection (a) relates, ``(ii) any person who participates in the provision of the nuclear steam supply system to the advanced nuclear power facility to which the credit under subsection (a) relates, ``(iii) any person who participates in the provision of nuclear fuel to the advanced nuclear power facility to which the credit under subsection (a) relates, or ``(iv) any person who has an ownership interest in such facility. ``(3) Special rules.-- ``(A) Application to partnerships.--In the case of a credit under subsection (a) which is determined at the partnership level-- ``(i) for purposes of paragraph (1)(A), a qualified public entity shall be treated as the taxpayer with respect to such entity's distributive share of such credit, and ``(ii) the term `eligible project partner' shall include any partner of the partnership. ``(B) Taxable year in which credit taken into account.--In the case of any credit (or portion thereof) with respect to which an election is made under paragraph (1), such credit shall be taken into account in the first taxable year of the eligible project partner ending with, or after, the qualified public entity's taxable year with respect to which the credit was determined. ``(C) Treatment of transfer under private use rules.--For purposes of section 141(b)(1), any benefit derived by an eligible project partner in connection with an election under this subsection shall not be taken into account as a private business use.''. (2) Special rule for proceeds of transfers for mutual or cooperative electric companies.--Section 501(c)(12) of such Code is amended by adding at the end the following new subparagraph: ``(I) In the case of a mutual or cooperative electric company described in this paragraph or an organization described in section 1381(a)(2), income received or accrued in connection with an election under section 45J(e)(1) shall be treated as an amount collected from members for the sole purpose of meeting losses and expenses.''. (c) Effective Dates.-- (1) Treatment of unutilized limitation amounts.--The amendment made by subsection (a) shall take effect on the date of the enactment of this Act. (2) Transfer of credit by certain public entities.--The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 2016.

Summary: This bill amends the Internal Revenue Code, with respect to the tax credit for the production of electricity from advanced nuclear power facilities, to: (1) establish requirements for the allocation of unutilized portions of the national megawatt capacity limitation, and (2) allow public entities to transfer the credit to project partners. If a portion of the 6,000 national megawatt capacity limitation for the credit is unutilized after December 31, 2020, the Internal Revenue Service must allocate the unutilized capacity: (1) first to facilities that were placed in service on or before December 31, 2020, and did not receive an allocation equal to their full nameplate capacity, and (2) then to facilities placed in service after December 31, 2020, in the order in which the facilities are placed in service. The placed-in-service sunset date of January 1, 2021, does not apply to the allocations of unutilized national megawatt capacity. Qualified public entities may transfer the credit to an eligible project partner. A "qualified public entity" is: (1) a federal, state, or local government or any political subdivision, agency, or instrumentality thereof; (2) a mutual or cooperative electric company; or (3) a not-for-profit electric utility which has or had received a loan or loan guarantee under the Rural Electrification Act of 1936. An "eligible project partner" includes any person who: (1) is responsible for, or is participating in, the design or construction of the facility; (2) participates in the provision of nuclear steam or nuclear fuel to the facility, or (3) has an ownership interest in the facility.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Commission to Study the Potential Creation of a National Women's History Museum Act''. SEC. 2. DEFINITIONS. In this Act: (1) Commission.--The term ``Commission'' means the Commission to Study the Potential Creation of a National Women's History Museum established by section 3(a). (2) Museum.--The term ``Museum'' means the National Women's History Museum. SEC. 3. ESTABLISHMENT OF COMMISSION. (a) In General.--There is established the Commission to Study the Potential Creation of a National Women's History Museum. (b) Membership.--The Commission shall be composed of 8 members, of whom-- (1) 2 members shall be appointed by the majority leader of the Senate; (2) 2 members shall be appointed by the Speaker of the House of Representatives; (3) 2 members shall be appointed by the minority leader of the Senate; and (4) 2 members shall be appointed by the minority leader of the House of Representatives. (c) Qualifications.--Members of the Commission shall be appointed to the Commission from among individuals, or representatives of institutions or entities, who possess-- (1)(A) a demonstrated commitment to the research, study, or promotion of women's history, art, political or economic status, or culture; and (B)(i) expertise in museum administration; (ii) expertise in fundraising for nonprofit or cultural institutions; (iii) experience in the study and teaching of women's history; (iv) experience in studying the issue of the representation of women in art, life, history, and culture at the Smithsonian Institution; or (v) extensive experience in public or elected service; (2) experience in the administration of, or the planning for, the establishment of, museums; or (3) experience in the planning, design, or construction of museum facilities. (d) Prohibition.--No employee of the Federal Government may serve as a member of the Commission. (e) Deadline for Initial Appointment.--The initial members of the Commission shall be appointed not later than the date that is 90 days after the date of enactment of this Act. (f) Vacancies.--A vacancy in the Commission-- (1) shall not affect the powers of the Commission; and (2) shall be filled in the same manner as the original appointment was made. (g) Chairperson.--The Commission shall, by majority vote of all of the members, select 1 member of the Commission to serve as the Chairperson of the Commission. SEC. 4. DUTIES OF THE COMMISSION. (a) Reports.-- (1) Plan of action.--The Commission shall submit to the President and Congress a report containing the recommendations of the Commission with respect to a plan of action for the establishment and maintenance of a National Women's History Museum in Washington, DC. (2) Report on issues.--The Commission shall submit to the President and Congress a report that addresses the following issues: (A) The availability and cost of collections to be acquired and housed in the Museum. (B) The impact of the Museum on regional women history-related museums. (C) Potential locations for the Museum in Washington, DC, and its environs. (D) Whether the Museum should be part of the Smithsonian Institution. (E) The governance and organizational structure from which the Museum should operate. (F) Best practices for engaging women in the development and design of the Museum. (G) The cost of constructing, operating, and maintaining the Museum. (3) Deadline.--The reports required under paragraphs (1) and (2) shall be submitted not later than the date that is 18 months after the date of the first meeting of the Commission. (b) Fundraising Plan.-- (1) In general.--The Commission shall develop a fundraising plan to support the establishment, operation, and maintenance of the Museum through contributions from the public. (2) Considerations.--In developing the fundraising plan under paragraph (1), the Commission shall consider-- (A) the role of the National Women's History Museum (a nonprofit, educational organization described in section 501(c)(3) of the Internal Revenue Code of 1986 that was incorporated in 1996 in Washington, DC, and dedicated for the purpose of establishing a women's history museum) in raising funds for the construction of the Museum; and (B) issues relating to funding the operations and maintenance of the Museum in perpetuity without reliance on appropriations of Federal funds. (3) Independent review.--The Commission shall obtain an independent review of the viability of the plan developed under paragraph (1) and such review shall include an analysis as to whether the plan is likely to achieve the level of resources necessary to fund the construction of the Museum and the operations and maintenance of the Museum in perpetuity without reliance on appropriations of Federal funds. (4) Submission.--The Commission shall submit the plan developed under paragraph (1) and the review conducted under paragraph (3) to the Committees on Transportation and Infrastructure, House Administration, Natural Resources, and Appropriations of the House of Representatives and the Committees on Rules and Administration, Energy and Natural Resources, and Appropriations of the Senate. (c) Legislation To Carry Out Plan of Action.--Based on the recommendations contained in the report submitted under paragraphs (1) and (2) of subsection (a), the Commission shall submit for consideration to the Committees on Transportation and Infrastructure, House Administration, Natural Resources, and Appropriations of the House of Representatives and the Committees on Rules and Administration, Energy and Natural Resources, and Appropriations of the Senate recommendations for a legislative plan of action to establish and construct the Museum. (d) National Conference.--Not later than 18 months after the date on which the initial members of the Commission are appointed under section 3, the Commission may, in carrying out the duties of the Commission under this section, convene a national conference relating to the Museum, to be comprised of individuals committed to the advancement of the life, art, history, and culture of women. SEC. 5. DIRECTOR AND STAFF OF COMMISSION. (a) Director and Staff.-- (1) In general.--The Commission may employ and compensate an executive director and any other additional personnel that are necessary to enable the Commission to perform the duties of the Commission. (2) Rates of pay.--Rates of pay for persons employed under paragraph (1) shall be consistent with the rates of pay allowed for employees of a temporary organization under section 3161 of title 5, United States Code. (b) Not Federal Employment.--Any individual employed under this Act shall not be considered a Federal employee for the purpose of any law governing Federal employment. (c) Technical Assistance.-- (1) In general.--Subject to paragraph (2), on request of the Commission, the head of a Federal agency may provide technical assistance to the Commission. (2) Prohibition.--No Federal employees may be detailed to the Commission. SEC. 6. ADMINISTRATIVE PROVISIONS. (a) Compensation.-- (1) In general.--A member of the Commission-- (A) shall not be considered to be a Federal employee for any purpose by reason of service on the Commission; and (B) shall serve without pay. (2) Travel expenses.--A member of the Commission shall be allowed a per diem allowance for travel expenses, at rates consistent with those authorized under subchapter I of chapter 57 of title 5, United States Code. (b) Gifts, Bequests, Devises.--The Commission may solicit, accept, use, and dispose of gifts, bequests, or devises of money, services, or real or personal property for the purpose of aiding or facilitating the work of the Commission. (c) Federal Advisory Committee Act.--The Commission shall not be subject to the Federal Advisory Committee Act (5 U.S.C. App.). SEC. 7. TERMINATION. The Commission shall terminate on the date that is 30 days after the date on which the final versions of the reports required under section 4(a) are submitted. SEC. 8. FUNDING. (a) In General.--The Commission shall be solely responsible for acceptance of contributions for, and payment of the expenses of, the Commission. (b) Prohibition.--No Federal funds may be obligated to carry out this Act. Passed the House of Representatives May 7, 2014. Attest: KAREN L. HAAS, Clerk.

Summary: Commission to Study the Potential Creation of a National Women's History Museum Act - Establishes the Commission to Study the Potential Creation of a National Women's History Museum. Requires the Commission to: (1) report recommendations for a plan of action for the establishment and maintenance of a National Women's History Museum in Washington, D.C.; (2) develop a fundraising plan to support the establishment, operation, and maintenance of the Museum through public contributions; (3) obtain an independent review of such fundraising plan, including an analysis of the resources necessary to fund the construction of the Museum and its operations and maintenance in perpetuity without reliance on federal funds; and (4) submit a legislative plan of action to establish and construct the Museum. Directs the Commission's recommendations to address issues including the impact of the Museum on regional women history-related museums, whether it should be part of the Smithsonian Institution, and the cost of constructing, operating, and maintaining the Museum and acquiring its collections. Prohibits federal funds from being obligated to carry out this Act.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Graduation Really Achieves Dreams Act'' or the ``GRAD Act''. SEC. 2. FINDINGS. Congress makes the following findings: (1) The national secondary school graduation rate is only 70 percent. For the class of 2001, the national graduation rate was only 51 percent for African-American students and 52 percent for Latino students. (2) In our Nation's high poverty urban districts, as few as \1/3\ of students graduate from secondary school. In these places, completion rates among certain disadvantaged groups of students are often lower still. (3) In rural areas, where \1/3\ of American students attend school, only 58.8 percent of students attend institutions of higher education, compared with 68.2 percent of American students from urban and suburban areas. (4) Each school day, approximately 3,000 secondary school students drop out of school. (5) Alaska Natives have a substantially higher dropout rate than all other students in Alaska as a group. The dropout rate is 8.8 percent for Alaska Natives compared to 4.7 percent for the 2001-2002 school year for other students in Alaska. (6) The 6,000,000 secondary students who make up the lowest 25 percent in terms of achievement scores are 3.5 times more likely to drop out of secondary school than students in the next highest quarter of academic achievement, and are 20 times more likely to drop out than high achieving students. (7) Approximately 25 percent of secondary school students are reading at below basic levels. The problem is even more severe for poor students of color. The average minority or low- income 9th grader performs at only the 5th or 6th grade level in reading. (8) During the 2002-2003 school year Alaska Benchmark Examinations, significantly lower percentages of Alaska Natives were proficient in reading, writing, and mathematics at each of the 3 tested grade levels when compared to all other students. These achievement gaps persist into secondary school, where significantly lower percentages of Alaska Natives were proficient in the subjects tested on the Alaska High School Graduation Qualifying Examination in all grade levels where that test was administered in 2002-2003 school year. (9) Achievement gaps persist across racial and socioeconomic lines in rural schools. There are 2,500,000 poor children in rural areas and the child poverty rate in some rural areas is 2 to 3 times the national average. (10) Recruiting and retaining good teachers is an enormous challenge in rural areas. The average salary in rural districts is 13.4 percent lower than in nonrural areas, and teachers often teach more than 1 subject, teach in poor working conditions, live far from colleges, have little access to training, and face geographic and social isolation. (11) Low graduation rates and college attendance rates are evidence that, in the earlier grades, schools are not meeting the fundamental achievement needs of low-income, minority, and rural students. (12) Even those students who do graduate from secondary schools and go on to college are struggling because they lack the basic skills to succeed. Approximately 40 percent of all 4- year college students take a remedial course and 63 percent of all community college students are assigned to at least 1 remedial course. (13) A small percentage of low-income students who manage to enter college are able to complete a degree. Of students from families in the bottom 20 percent in terms of income who enter college, only 27 percent go on to complete a 2- or 4-year college degree within 8 years. (14) Graduation rates impact early drop-out rates in the military. The attrition rates in the military of both individuals who are not secondary school graduates and GED recipients are 8 percentage points higher than the attrition rate of secondary school graduates. As a result, the Armed Forces no longer accept secondary school dropouts and put less value on alternative certificates. (15) Students who fail to graduate from secondary school are more likely to engage in criminal activity than students who graduate. A 1-percent increase in secondary school graduation rates would save approximately $1,400,000,000 in costs associated with incarceration, or about $2,100 for each male secondary school graduate. (16) In today's workplace, nearly 8 in 10 adults with baccalaureate degrees are employed, but for those who completed secondary school only, the number falls to about 6 in 10. And for students who dropped out of secondary school, the number drops further to 4 in 10. (17) Employment projections indicate that jobs requiring only a secondary school degree will grow by just 9 percent by the year 2008, while those jobs requiring a bachelor's degree will grow by 25 percent and those jobs requiring an associate's degree will grow by 31 percent. (18) Personalization of the school environment has been proven to increase success rates for low-performing secondary school students. Nearly 50 percent of middle school youth and 40 percent of secondary school youth report feelings of disengagement from school. Rates are even higher for teens and minorities in urban schools. These feelings result in failure to work hard, to seek assistance, or to take appropriate courses. (19) Effective research-based education programs that improve secondary school graduation rates are comprehensive in nature and include interventions that begin in kindergarten or earlier and span all the grades through grade 12. SEC. 3. DEFINITIONS. In this Act: (1) At-risk.--The term ``at-risk'' has the same meaning given such term in section 1432 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6472). (2) Feeder pattern.--The term ``feeder pattern'' means a secondary school and the elementary schools and middle schools that channel students into that secondary school. (3) Elementary school; secondary school.--The terms ``elementary school'' and ``secondary school'' have the meanings given such terms in section 9101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801). (4) Secretary.--The term ``Secretary'' means the Secretary of Education. SEC. 4. PROJECT GRAD. (a) Purposes.--The purposes of this Act are-- (1) to provide support and assistance to programs implementing integrated education reform services in order to improve secondary school graduation, college attendance, and college completion rates for at-risk students; and (2) to promote the establishment of new programs to implement such integrated education reform services. (b) Grant Authorized.--The Secretary is authorized to award a grant to Project GRAD USA (referred to in this Act as the ``grantee''), a nonprofit educational organization that has as its primary purpose the improvement of secondary school graduation, college attendance, and college completion rates for at-risk students, to implement and sustain the integrated education reform services described in subsection (d)(3) at existing Project GRAD program sites and to promote the expansion of Project GRAD programs to new sites. (c) Requirements of Grant Agreement.--The Secretary shall enter into an agreement with the grantee that requires that the grantee shall-- (1) enter into subcontracts with nonprofit educational organizations that serve a substantial number or percentage of at-risk students (referred to in this Act as ``subcontractors''), under which the subcontractors agree to implement the programs described in subsection (d) and provide matching funds for such programs; (2) directly carry out-- (A) activities to implement and sustain the reading, mathematics, classroom management, social service, and college access programs described in subsection (d)(3); (B) activities to build the organizational and management capacity of the subcontractors to effectively implement and sustain the programs; (C) activities for the purpose of improving and expanding the programs, including activities to further articulate a program for 1 or more grade levels and across grade levels, to tailor a program for a particular target audience, and to provide tighter integration across programs; (D) activities for the purpose of implementing new Project GRAD program sites; (E) activities for the purpose of promoting greater public awareness of integrated education reform services to improve secondary school graduation, college attendance, and college completion rates for at-risk students; and (F) other activities directly related to improving secondary school graduation, college attendance, and college completion rates for at-risk students; and (3) use grant funds available under this Act to pay-- (A) to subcontractors the amount determined under subsection (f); and (B) the costs associated with carrying out the activities described in paragraph (2). (d) Supported Programs.-- (1) Designation.--The subcontractor programs referred to in subsection (c)(1) shall be known as ``Project GRAD programs''. (2) Feeder patterns.--Each subcontractor shall implement a Project GRAD program and shall, with the agreement of the grantee-- (A) identify or establish not less than 1 feeder pattern of public schools; and (B) provide the integrated educational reform services described in paragraph (3) at the identified feeder pattern or feeder patterns. (3) Integrated education reform services.--The services provided through a Project GRAD program shall include-- (A) research-based programs in reading, mathematics, and classroom management; (B) campus-based social services programs, including a systematic approach to increase family and community involvement in the schools served by the Project GRAD program; (C) a college access program that includes-- (i) providing college scholarships for students who meet established criteria; (ii) proven approaches for increasing student and family college awareness; and (iii) assistance for such students in applying for higher education financial aid; and (D) such other services identified by the grantee as necessary to increase secondary school graduation, college attendance, and college completion rates. (e) Grantee Use of Funds.--Of the funds made available under this Act, not more than 8 percent, or $4,000,000, whichever is less, shall be used by the grantee to pay for administration of the grant, with the remainder of funds to be used for the purposes described in subsection (c) (1) and (2). (f) Grantee Contribution and Matching Requirement.-- (1) In general.--The grantee shall provide to each subcontractor an average of $200 for each pupil served by the subcontractor in the Project GRAD program, adjusted to take into consideration-- (A) the resources available in the area where the subcontractor will implement the Project GRAD program; and (B) the need for Project GRAD programs in such area to improve student outcomes, including reading and mathematics achievement and, where applicable, secondary school graduation, college attendance, and college completion rates. (2) Matching requirement.--Each subcontractor shall provide funds for the Project GRAD program in an amount that is equal to the amount received by the subcontractor from the grantee. Such matching funds may be provided in cash or in kind, fairly evaluated. (3) Waiver authority.--The grantee may waive, in whole or in part, the requirement of paragraph (2) for a subcontractor, if the subcontractor-- (A) demonstrates that the subcontractor would not otherwise be able to participate in the program; and (B) enters into an agreement with the grantee with respect to the amount to which the waiver will apply. (4) Decrease in grantee share.--Based on the funds or resources available to a subcontractor, the grantee may elect to provide the subcontractor with an amount that is less than the amount determined under paragraph (1). (g) Evaluation.-- (1) Evaluation by the secretary.--The Secretary shall select an independent entity to evaluate, every 3 years, the performance of students who participate in a Project GRAD program under this Act. The evaluation shall-- (A) be conducted using the strongest possible research design for determining the effectiveness of the Project GRAD programs funded under this Act; and (B) compare reading and mathematics achievement and, where applicable, the secondary school graduation, college attendance, and college completion rates of students who participate in a Project GRAD program funded under this Act with those indicators for students of similar backgrounds who do not participate in such programs. (2) Evaluation by grantee and subcontractors.-- (A) In general.--The grantee shall require each subcontractor to prepare an in-depth report of the results and the use of funds of each Project GRAD program funded under this Act that includes-- (i) data on the reading and mathematics achievement of students involved in the Project GRAD program; (ii) statistics on secondary school graduation, college attendance, and college completion rates; and (iii) such financial reporting as required by the Secretary to review the effectiveness and efficiency of the program. (B) Form of report.--The report shall be in a form and include such content as shall be determined by the grantee, in consultation with the Secretary or the entity selected by the Secretary to evaluate the Project GRAD programs in accordance with paragraph (1). (3) Availability of evaluations.--Copies of any evaluation or report prepared under this subsection shall be made available to-- (A) the Secretary; (B) the chairperson and ranking member of the Committee on Health, Education, Labor, and Pensions of the Senate; and (C) the chairperson and ranking member of the Committee on Education and the Workforce of the House of Representatives. SEC. 5. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated to carry out this Act $27,000,000 for fiscal year 2006, and such sums as may be necessary for each of the 5 succeeding fiscal years.

Summary: Graduation Really Achieves Dreams Act - GRAD Act - Authorizes the Secretary of Education to award a grant to Project GRAD USA, a nonprofit educational organization for improving high school graduation and college attendance and completion rates for at-risk students, to provide technical assistance and support through subgrants to existing and new programs that implement a set of integrated education reform services. Requires the grantee to select only subgrantees that serve a substantial number or percentage of at-risk students. Requires the programs to identify one or more groups of public schools at which services will be provided through a feeder pattern through which elementary and secondary schools channel students having participated in program services into an identified high school. Requires program services to include: (1) research-based programs in reading, mathematics, and classroom management; (2) campus-based social services programs, including increasing family and community involvement in schools; (3) a college access program, including providing college scholarships for students who meet established criteria, increasing student and family college awareness, and assisting students to apply for college financial aid; and (4) other services the grantee identifies as necessary.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Gender Advancement in Pay Act'' or the ``GAP Act''. SEC. 2. ENHANCED PROHIBITION ON WAGE DISCRIMINATION. Section 6(d) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(d)) is amended-- (1) in paragraph (1)-- (A) in clause (iii), by striking ``or'' at the end; (B) by redesignating clause (iv) as clause (vi); (C) by inserting before clause (vi), as redesignated by subparagraph (B) of this paragraph, the following: ``(iv) a differential based on expertise; (v) a shift differential; or''; and (D) in clause (vi), as redesignated by subparagraph (B) of this paragraph, by striking ``any other factor other than sex'' and inserting ``a business-related factor other than sex, including but not limited to education, training, or experience''; (2) by redesignating paragraph (4) as paragraph (5); and (3) by inserting after paragraph (3) the following: ``(4) If a charge is filed by or on behalf of an employee for a violation of title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.), and an action is brought by or on behalf of the employee for a violation of this subsection, with respect to the same practice, or if an action is brought before the Equal Employment Opportunity Commission by or on behalf of the employee for a violation of this subsection, the statute of limitations for the action involved under section 6 of the Portal-to-Portal Act of 1947 (29 U.S.C. 255) shall be tolled until the earlier of-- ``(A) the date on which the Equal Employment Opportunity Commission or the Attorney General brings an action or provides notification to the employee with respect to the charge under section 706(f)(1) of the Civil Rights Act of 1964 (42 U.S.C. 2000e-5(f)(1)); or ``(B) the date that is 270 days after the date on which such charge is filed.''. SEC. 3. NONRETALIATION PROVISION. Section 15 of the Fair Labor Standards Act of 1938 (29 U.S.C. 215) is amended-- (1) in subsection (a)(3), by striking ``employee has filed'' and all that follows and inserting ``employee-- ``(A) has made a charge or filed any complaint or instituted or caused to be instituted any investigation, proceeding, hearing, or action under or related to this Act, including an investigation conducted by the employer, or has testified or is planning to testify or has assisted or participated in any manner in any such investigation, proceeding, hearing, or action, or has served or is planning to serve on an industry committee; or ``(B) has inquired about, discussed, or disclosed the wages of the employee or another employee, or has declined to discuss or disclose the wages of the employee;''; and (2) by adding at the end the following: ``(c)(1) Subsection (a)(3)(B) shall not apply to an instance in which an employee who has access to the wage information of other employees as a part of such employee's essential job functions discloses the wages of any of such other employees to an individual who does not otherwise have access to such information, unless such disclosure is in response to a charge or complaint or in furtherance of an investigation, proceeding, hearing, or action under or related to section 6(d), including an investigation conducted by the employer. ``(2) Any employer who requires an employee to sign a contract or waiver that would prohibit the employee from disclosing information about the employee's wages shall be considered to have committed an unlawful act under subsection (a)(3)(B). ``(3) Nothing in this subsection shall be construed to limit the rights of an employee provided under any other provision of law.''. SEC. 4. CIVIL PENALTY. Section 16(e) of the Fair Labor Standards Act of 1938 (29 U.S.C. 216(e)) is amended-- (1) in paragraph (2)-- (A) by striking ``(2)'' and inserting ``(2)(A)''; and (B) by adding at the end the following: ``(B)(i) Any person who willfully violates section 6(d) shall be subject to-- ``(I) a civil penalty in an amount described in clause (ii) for each employee affected (less the amount of any penalty the person has paid under State law for the wage differential involved); and ``(II) any penalty that may apply under subparagraph (A). ``(ii) The amount referred to in clause (i)(I) shall be-- ``(I) for an employer with not more than 100 employees, the lesser of the amount of the liquidated damages available under subsection (b) or (c), or $2,500; ``(II) for an employer with not less than 101 and not more than 200 employees, the lesser of the amount of the liquidated damages available under subsection (b) or (c), or $5,000; ``(III) for an employer with not less than 201 and not more than 500 employees, the lesser of the amount of the liquidated damages available under subsection (b) or (c), or $10,000; and ``(IV) for an employer with not less than 501 employees, the lesser of the amount of the liquidated damages available under subsection (b) or (c), or $15,000.''; (2) in paragraph (3), in the first sentence, by striking ``this subsection'' and inserting ``this subsection (other than paragraph (2)(B)); and (3) in paragraph (5)-- (A) in the first sentence, by striking ``violations of section 12'' and inserting ``violations of section 6(d) or section 12''; and (B) by inserting after the first sentence the following: ``Civil penalties collected for violations of section 6(d) shall be deposited in the account created under section 5(d) of the GAP Act.''. SEC. 5. STUDY ON HIGH-WAGE, HIGH-DEMAND OCCUPATIONS AND EQUIVALENT PAY. (a) Joint Study.--Using funds from the account created under subsection (d), the Secretary of Labor, together with the Secretary of Education, shall conduct a multistate study, through a grant to a nonprofit research institution, that includes strategies to increase the participation of women in-- (1) high-wage, high-demand occupations; and (2) industries in which women are underrepresented. (b) Comptroller General Study.--Using funds from the account created under subsection (d), the Comptroller General of the United States shall conduct a multistate study to develop strategies described in subsection (a). (c) Reports.--Not later than 2 years after the date of enactment of this Act-- (1) the Secretary of Labor and the Secretary of Education shall submit to Congress a report containing-- (A) a statement of the findings and conclusions of the study under subsection (a); and (B) any recommendations the Secretary of Labor and the Secretary of Education consider appropriate based on their conclusions; (2) the Comptroller General shall submit to Congress a report containing-- (A) a statement of the findings and conclusions of the study under subsection (b); and (B) any recommendations the Comptroller General considers appropriate based on its conclusions; and (3) the Secretary of Labor, the Secretary of Education, and the Comptroller General shall make available to the public the reports described in this subsection. (d) Accounts.-- (1) In general.--The Secretary of Labor shall create an account to manage the funds required to conduct the studies under subsections (a) and (b) and to complete the reports under subsection (c). The account shall contain the civil penalties collected under section 16(e)(2) of the Fair Labor Standards Act of 1938 (29 U.S.C. 216(e)(2)). (2) Withdrawal of funds.--The Secretary of Labor is authorized to withdraw funds from the account created under subsection (d) to carry out the joint study under subsection (a). (3) Transfer of funds.--At the request of the Comptroller General, the Secretary of Labor shall transfer to the Comptroller General the funds required to carry out the study under subsection (b). SEC. 6. SMALL BUSINESS ASSISTANCE. (a) Effective Date.--This Act and the amendments made by this Act shall take effect on the date that is 6 months after the date of enactment of this Act. (b) Technical Assistance Materials.--The Secretary of Labor and the Equal Employment Opportunity Commission shall jointly develop technical assistance materials to assist small businesses in complying with the requirements of this Act and the amendments made by this Act. (c) Small Businesses.--A small business shall be exempt from the provisions of this Act, and the amendments made by this Act, to the same extent that such business is exempt from the requirements of the Fair Labor Standards Act of 1938 pursuant to clauses (i) and (ii) of section 3(s)(1)(A) of such Act (29 U.S.C. 203(s)(1)(A)). SEC. 7. RULE OF CONSTRUCTION. Nothing in this Act, or in any amendment made by this Act, shall affect the obligation of employers and employees to fully comply with all applicable immigration laws, including any penalties, fines, or other sanctions.

Summary: Gender Advancement in Pay Act or the GAP Act This bill amends the Fair Labor Standards Act of 1938 to expand exceptions to the prohibition against sex discrimination to include payments pursuant to a differential based on expertise, shift, or a business-related factor other than sex, including but not limited to education, training, or experience. The statute of limitations under the Portal-to-Portal Act of 1947 for a charge of prohibited sex discrimination, or an action by or on behalf of an employee for such discrimination, shall be tolled until the earlier of: (1) the date on which the Equal Employment Commission or the Department of Justice brings an action or notifies the employee concerned with respect to the charge under the Civil Rights Act of 1964, or (2) 270 days after the charge is filed. Nonretaliation prohibitions are extended to cover inquiring about, discussing, or disclosing the wages of an employee or of another employee, or declining to discuss or disclose the employee's wages, with specified exceptions. An employer shall be considered to have committed an unlawful act if the employer requires an employee to sign a contract or waiver that would prohibit the employee from disclosing information about the employee's wages. Civil penalties are established for violation of prohibitions against sex discrimination. The Department of Labor, together with the Department of Education, shall conduct a multistate study, through a grant to a nonprofit research institution, that includes strategies to increase the participation of women in high-wage, high-demand occupations and industries in which women are underrepresented. The Government Accountability Office shall also conduct a multistate study to develop such strategies.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthening Community Safety Act of 2010''. SEC. 2. FIRST RESPONDER AGENCY GRANTS. (a) In General.--Title XX of the Homeland Security Act of 2002 (6 U.S.C. 601 et seq.) is amended by adding at the end the following: ``Subtitle C--Other Assistance ``SEC. 2041. FIRST RESPONDER AGENCY GRANTS. ``(a) Definitions.--In this section-- ``(1) the term `active duty' has the meaning given that term in section 101 of title 10, United States Code; ``(2) the term `eligible first responder agency' means a first responder agency for which the cost of operating the first responder agency has increased by not less than 5 percent as a direct result of 1 or more employees of the first responder agency who are reservists being placed on active duty; ``(3) the term `first responder agency' means-- ``(A) a law enforcement agency or fire service (as defined in section 4 of the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2203)) of a State or local government; or ``(B) a publicly or privately operated ambulance service that is-- ``(i) authorized or licensed by a State to engage in rescue activity or to provide emergency medical services; and ``(ii) designated by a State as a prehospital emergency medical response agency; and ``(4) the term `reservist' means a member of a reserve component of the Armed Forces, as defined in section 10101 of title 10, United States Code. ``(b) Authorization.-- ``(1) In general.--Subject to paragraph (2), the Administrator may make a grant to an eligible first responder agency for the additional costs incurred by the eligible first responder agency as a direct result of 1 or more employees of the agency or service who are reservists being placed on active duty. ``(2) Limitation for federally funded positions.--The Administrator may not make a grant under this section for costs relating to an employee being placed on active duty if Federal funds are used, in whole or in part, for the pay or benefits of the employee. ``(c) Use of Funds.--A grant under this section may be used for-- ``(1) pay and benefits for an individual hired to replace an employee placed on active duty; ``(2) overtime expenses for an employee that performs tasks that would have been performed by an employee placed on active duty; and ``(3) the cost of equipment, maintenance, or other activities-- ``(A) the eligible first responder agency was unable to acquire or perform because of the cost of replacing an employee placed on active duty; or ``(B) the need for which was caused by an employee being placed on active duty. ``(d) Period of Grant.--A grant under this section shall be for a period of 6 months.''. (b) Reporting.-- (1) Definitions.--In this subsection, the terms ``active duty'', ``first responder agency'', and ``reservist'' have the meanings given those terms in section 2041 of the Homeland Security Act of 2002, as added by subsection (a). (2) Report.--Not later than 2 years after the date of enactment of this Act, the Administrator of the Federal Emergency Management Agency shall submit to Congress a report regarding the placing on active duty of employees of first responder agencies that are reservists, including an evaluation of-- (A) the effects, including financial effects, of placing the employees on active duty on-- (i) the operation of the first responder agencies; and (ii) the services the first responder agencies provide to the communities served by the first responder agencies; and (B) first responder agency grants under section 2041 of the Homeland Security Act of 2002, as added by subsection (a), including the effect of the grants on-- (i) the operation of the first responder agencies; and (ii) the services the first responder agencies provide to the communities served by the first responder agencies. (c) Technical and Conforming Amendment.--The table of contents in section 1(b) of the Homeland Security Act of 2002 (6 U.S.C. 101 et seq.) is amended by adding at the end the following: ``Subtitle C--Other Assistance ``Sec. 2041. First responder agency grants.''.

Summary: Strengthening Community Safety Act of 2010 - Amends the Homeland Security Act of 2002 to authorize the Administrator of the Federal Emergency Management Agency (FEMA) to make a grant to an eligible first responder agency for the additional costs incurred as a direct result of one or more of its employees who are reservists being placed on active duty. Defines "eligible first responder agency" as one for which the cost of operating has increased by not less than 5% as a direct result of such employees being placed on active duty. Prohibits the Administrator from making a grant for costs relating to an employee being placed on active duty if federal funds are used for that employee's pay or benefits. Authorizes the use of grant funds for: (1) pay or benefits for an individual hired to replace such an employee; (2) overtime expenses for an individual who performs tasks that would have been performed by such an employee; and (3) the cost of equipment, maintenance, or other activities the agency was unable to acquire or perform because of the cost of replacing such an employee or the need for which was caused by an employee being placed on active duty. Limits the grant period to six months.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Working Families Tax Protection Act of 2012''. SEC. 2. EXTENSION OF 2001 TAX RELIEF FOR THE MIDDLE CLASS. (a) In General.--In the case of the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 which are specified in subsection (b) (and the amendments made by such provisions), section 901 of such Act shall be applied by substituting ``December 31, 2013'' for ``December 31, 2012'' the first place it appears. (b) Specified EGTRRA Provisions.--The following provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 are specified in this subsection: (1) Title I (relating to individual income tax rate reductions). (2) Title II (relating to tax benefits related to children). (3) Title III (relating to marriage penalty relief). (4) Title IV (relating to affordable education provisions). (c) Certain Provisions Not Applicable to High-Income Individuals.-- (1) Individual income tax rates.--Subsection (i) of section 1 of the Internal Revenue Code of 1986 is amended by striking paragraph (2), by redesignating paragraph (3) as paragraph (4), and by inserting after paragraph (1) the following new paragraphs: ``(2) 25- and 28-Percent rate brackets.--The tables under subsections (a), (b), (c), (d), and (e) shall be applied-- ``(A) by substituting `25%' for `28%' each place it appears (before the application of subparagraph (B)), ``(B) by substituting `28%' for `31%' each place it appears, and ``(C) by substituting `33%' for `36%' each place it appears. ``(3) 35-Percent rate bracket.-- ``(A) In general.--In the case of taxable years beginning after December 31, 2012-- ``(i) the rate of tax under subsections (a), (b), (c), and (d) on a taxpayer's taxable income in the highest rate bracket shall be 35 percent to the extent such income does not exceed an amount equal to the excess of-- ``(I) the applicable threshold, over ``(II) the dollar amount at which such bracket begins, and ``(ii) the 39.6 percent rate of tax under such subsections shall apply only to the taxpayer's taxable income in such bracket in excess of the amount to which clause (i) applies. ``(B) Applicable threshold.--For purposes of this paragraph, the term `applicable threshold' means-- ``(i) $500,000 in the case of subsection (a), and ``(ii) \1/2\ the amount applicable under clause (i) in the case of subsections (b), (c), and (d). ``(C) Highest rate bracket.--For purposes of this paragraph, the term `highest rate bracket' means the bracket which would (determined without regard to this paragraph) be the 39.6-percent rate bracket.''. (2) Phaseout of personal exemptions and itemized deductions.-- (A) Overall limitation on itemized deductions.-- Section 68 of such Code is amended-- (i) by striking ``the applicable amount'' the first place it appears in subsection (a) and inserting ``the applicable threshold in effect under section 1(i)(3)'', (ii) by striking ``the applicable amount'' in subsection (a)(1) and inserting ``such applicable threshold'', (iii) by striking subsection (b) and redesignating subsections (c), (d), and (e) as subsections (b), (c), and (d), respectively, and (iv) by striking subsections (f) and (g). (B) Phaseout of deductions for personal exemptions.-- (i) In general.--Paragraph (3) of section 151(d) of such Code is amended-- (I) by striking ``the threshold amount'' in subparagraphs (A) and (B) and inserting ``the applicable threshold in effect under section 1(i)(3)'', (II) by striking subparagraph (C) and redesignating subparagraph (D) as subparagraph (C), and (III) by striking subparagraphs (E) and (F). (ii) Conforming amendment.--Paragraph (4) of section 151(d) of such Code is amended-- (I) by striking subparagraph (B), (II) by redesignating clauses (i) and (ii) of subparagraph (A) as subparagraphs (A) and (B), respectively, and by indenting such subparagraphs (as so redesignated) accordingly, and (III) by striking all that precedes ``in a calendar year after 1989,'' and inserting the following: ``(4) Inflation adjustment.--In the case of any taxable year beginning''. (3) Application of sunsets.-- (A) Individual income tax rates.--Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall apply to the amendments made by paragraph (1) to the same extent and in the same manner as such section applies to the amendments made by section 101 of such Act. (B) Phaseout of personal exemptions and itemized deductions.--Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall apply to the amendments made by paragraph (2) to the same extent and in the same manner as such section applies to the amendments made by section 102 of such Act. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2012. SEC. 3. EXTENSION OF 2003 TAX RELIEF FOR THE MIDDLE CLASS. (a) In General.--Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 is amended by striking ``December 31, 2012'' and inserting ``December 31, 2013''. (b) Certain Provisions Not Applicable to High-Income Individuals.-- (1) In general.--Paragraph (1) of section (1)(h) of the Internal Revenue Code of 1986 is amended by striking subparagraph (C), by redesignating subparagraphs (D) and (E) as subparagraphs (E) and (F) and by inserting after subparagraph (B) the following new subparagraphs: ``(C) 15 percent of the lesser of-- ``(i) so much of the adjusted net capital gain (or, if less, taxable income) as exceeds the amount on which a tax is determined under subparagraph (B), or ``(ii) the excess (if any) of-- ``(I) the amount of taxable income which would (without regard to this subsection) be taxed at a rate below 39.6 percent, over ``(II) the sum of the amounts on which tax is determined under subparagraphs (A) and (B), ``(D) 20 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the sum of the amounts on which tax is determined under subparagraphs (B) and (C),''. (2) Dividends.--Subparagraph (A) of section 1(h)(11) of such Code is amended by striking ``qualified dividend income'' and inserting ``so much of the qualified dividend income as does not exceed the excess (if any) of-- ``(i) the amount of taxable income which would (without regard to this subsection) be taxed at a rate below 39.6 percent, over ``(ii) taxable income reduced by qualified dividend income.''. (3) Minimum tax.--Section 55 of such Code is amended by adding at the end the following new subsection: ``(f) Application of Maximum Rate of Tax on Net Capital Gain of Noncorporate Taxpayers.--In the case of taxable years beginning after December 31, 2012, the amount determined under subparagraph (C) of subsection (b)(3) shall be the sum of-- ``(1) 15 percent of the lesser of-- ``(A) so much of the adjusted net capital gain (or, if less, taxable excess) as exceeds the amount on which tax is determined under subparagraph (B) of subsection (b)(3), or ``(B) the excess described in section 1(h)(1)(C)(ii), plus ``(2) 20 percent of the adjusted net capital gain (or, if less, taxable excess) in excess of the sum of the amounts on which tax is determined under subsection (b)(3)(B) and paragraph (1).''. (4) Conforming amendments.-- (A) The following provisions are amended by striking ``15 percent'' and inserting ``20 percent'': (i) Section 1445(e)(1) of the Internal Revenue Code of 1986. (ii) The second sentence of section 7518(g)(6)(A) of such Code. (iii) Section 53511(f)(2) of title 46, United States Code. (B) Sections 531 and 541 of the Internal Revenue Code of 1986 are each amended by striking ``15 percent of'' and inserting ``the product of the highest rate of tax under section 1(c) and''. (C) Section 1445(e)(6) of such Code is amended by striking ``15 percent (20 percent in the case of taxable years beginning after December 31, 2010)'' and inserting ``20 percent''. (5) Application of sunset.--Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 shall apply to the amendments made by this subsection to the same extent and in the same manner as such section applies to the amendments made by title III of such Act. (c) 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, 2012. (2) Withholding.--The amendments made by subparagraphs (A)(i) and (C) of subsection (b)(4) shall apply to amounts paid on or after January 1, 2013. SEC. 4. EXTENSION OF 2009 TAX RELIEF. (a) American Opportunity Tax Credit.-- (1) In general.--Section 25A(i) of the Internal Revenue Code of 1986 is amended by striking ``or 2012'' and inserting ``2012, or 2013''. (2) Treatment of possessions.--Section 1004(c)(1) of the American Recovery and Reinvestment Tax Act of 2009 is amended by striking ``and 2012'' each place it appears and inserting ``2012, and 2013''. (b) Child Tax Credit.--Section 24(d)(4) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``and 2012'' in the heading and inserting ``2012, and 2013'', and (2) by striking ``or 2012'' and inserting ``2012, or 2013''. (c) Earned Income Tax Credit.--Section 32(b)(3) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``and 2012'' in the heading and inserting ``2012, and 2013'', and (2) by striking ``or 2012'' and inserting ``2012, or 2013''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2012.

Summary: Working Families Tax Protection Act of 2012 - Extends through 2013 the terminating date for provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to: (1) individual income tax rate reductions, (2) tax benefits related to children and adoption, (3) reduction of the marriage penalty, and (4) education assistance. Denies such extension to taxpayers whose income exceeds $500,000. Extends through 2013 the terminating date for provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 relating to reductions in the tax rate for dividend and capital gain income. Denies such extension to taxpayers whose income is taxed at the maximum income tax rate. Amends the Internal Revenue Code to extend through 2013: (1) the increased American Opportunity tax credit, (2) the increase in the refundable portion of the child tax credit, and (3) the increased earned income tax credit percentage for three or more qualifying children.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Workers' Rights Principles for United States Businesses in China Act''. SEC. 2. STATEMENT OF PRINCIPLES. (a) Purpose.--It is the purpose of this Act to establish principles on workers' rights for United States companies that do business in the People's Republic of China and in Tibet. (b) Principles.--It is the sense of Congress that any United States company doing business in the People's Republic of China or Tibet shall, within its facilities and those of its suppliers in the People's Republic of China or Tibet, do the following: (1) Prohibit the manufacture of goods or products by bonded labor or forced labor within prison camps or as part of reform- through-labor or reeducation-through-labor programs. (2) Provide wages that meet workers' basic needs and provide fair and decent working hours, including at a minimum, adhering to the wage and hour guidelines under the national labor laws and policies of the People's Republic of China. (3) Use production methods that do not negatively affect the occupational safety and health of workers. (4) Prohibit the use of corporal punishment, as well as any physical, sexual, or verbal abuse or harassment, of workers. (5) Refrain from seeking police or military intervention to prevent workers from exercising their rights. (6) Promote the following freedoms among their employees and the employees of their suppliers: freedom of association and assembly (including the right to form unions and to bargain collectively); freedom of expression; and freedom from arbitrary arrest or detention. (7) Prohibit discrimination in hiring, remuneration, or promotion based on age, gender, marital status, pregnancy, ethnicity, or region of origin. (8) Prohibit discrimination in hiring, remuneration, or promotion based on labor, political, or religious activity, on involvement in demonstrations, past records of arrests or internal exile for peaceful protest, or on membership in organizations committed to nonviolent social or political change. (9) Use environmentally responsible methods of production that have minimal adverse impact on land, air, and water quality. (10) Prohibit child labor, including at a minimum, complying with guidelines on minimum age for employment under the national labor laws of the People's Republic of China. (c) Promotion of Principles by Other Nations.--The Secretary of State shall forward a copy of the principles set forth in subsection (b) to each member nation of the Organization for Economic Cooperation and Development and encourage such nation to promote principles similar to such principles. SEC. 3. REGISTRATION REQUIREMENT. (a) Requirement.-- (1) In general.--Each United States company conducting business in the People's Republic of China or Tibet shall register with the Secretary of State and indicate whether such company agrees to implement the principles set forth in section 2(b). (2) Prohibition on fee.--No fee shall be required for purposes of registration under paragraph (1). (b) Effective Date.--Subsection (a) shall take effect 180 days after the date of the enactment of this Act. SEC. 4. REPORTING REQUIREMENTS. (a) Reports by United States Companies.-- (1) In general.--Each United States company conducting business in the People's Republic of China or Tibet shall submit to the Secretary of State a report describing such company's adherence to the principles set forth in section 2(b) during the one-year period ending on the date of such report. (2) Form.--The report shall be submitted on a form furnished by the Secretary. (3) Submittal dates.--A United States company shall submit the report required by paragraph (1) not later than one year after the date on which the company registers under section 3 and annually thereafter. (b) Review of Reports.-- (1) In general.--The Secretary shall review each report submitted under subsection (a) to determine whether the United States company submitting such report is adhering to the principles set forth in section 2(b). (2) Additional information.--The Secretary may request additional information from a United States company for purposes of the review of its report under this subsection, and may use other sources of information to verify the information contained in such report. (c) Annual Report.--Not later than two years after the date of the enactment of this Act, and annually thereafter, the Secretary shall submit to Congress and to the Secretariat of the Organization for Economic Cooperation and Development a report assessing the adherence of United States companies subject to the reporting requirement in subsection (a) to the principles set forth in section 2(b). Each report shall cover the one-year period ending on the date of such report. SEC. 5. EXPORT MARKETING SUPPORT. (a) Support.--A department or agency of the United States Government may intercede with a foreign government or foreign national regarding export marketing activity in the People's Republic of China or Tibet on behalf of a United States company subject to the reporting requirement in section 4(a) only if the United States company adheres to the principles set forth in section 2(b). (b) Effective Date.--Subsection (a) shall take effect two years after the date of the enactment of this Act. SEC. 6. ANNUAL PUBLIC HEARING ON ADHERENCE OF UNITED STATES COMPANIES TO PRINCIPLES. (a) In General.--Not later than one year after the date of the enactment of this Act, and annually thereafter, the Secretary of State shall conduct a public hearing on the adherence of United States companies doing business in the People's Republic of China or Tibet to the principles set forth in section 2(b). (b) Hearing Requirements.--The Secretary shall conduct each hearing under subsection (a) in an appropriate forum and in a manner intended to facilitate widespread public participation in the hearing. SEC. 7. DEFINITIONS. In this Act: (1) Adhere.--The terms ``adhere to'', ``adhering to'', and ``adherence to'', in the case of the principles set forth in section 2(b), mean-- (A) agreeing to implement the principles; (B) implementing the principles by taking good faith measures with respect to each principle; and (C) reporting accurately to the Secretary of State on the measures taken to implement the principles. (2) Intercede with a foreign government or foreign national.-- (A) In general.--The term ``intercede with a foreign government or foreign national'' includes any contact by an officer or employee of the United States with officials of any foreign government or foreign national involving or contemplating any effort to assist in selling a good, service, or technology in the People's Republic of China or Tibet. (B) Exclusion.--The term does not include multilateral or bilateral government-to-government trade negotiations intended to resolve trade issues which may affect United States parent companies which do not adhere to the principles set forth in section 2(b). (3) Organized under the laws of the united states.--The term ``organized under the laws of the United States'' means organized under the laws of the United States, any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, or any other territory or possession of the United States. (4) United states company.--The term ``United States company'' means a corporation, partnership, or other business association organized under the laws of the United States.

Summary: Sets forth certain registration and reporting requirements with respect to U.S. companies doing business in China or Tibet.


<greek-th> x <greek-th> x SECTION 1. SHORT TITLE.<greek-th> x This Act may be cited as the ``Combat Meth Act of 2005''.<greek-th> x <greek-th> x TITLE I--ENFORCEMENT<greek-th> x SEC. 101. AUTHORIZATION OF APPROPRIATIONS RELATING TO COPS GRANTS.<greek-th> x (a) In General.--In addition to any other funds authorized to be appropriated for fiscal year 2006 for grants under part Q of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796dd et seq.), commonly known as the COPS program, there are authorized to be appropriated $15,000,000 for such purpose to provide training to State and local prosecutors and law enforcement agents for the investigation and prosecution of methamphetamine offenses.<greek-th> x (b) Rural Set-Aside.--Of amounts made available under subsection (a), $3,000,000 shall be available only for prosecutors and law enforcement agents for rural communities.<greek-th> x SEC. 102. EXPANSION OF METHAMPHETAMINE HOT SPOTS PROGRAM TO INCLUDE PERSONNEL AND EQUIPMENT FOR ENFORCEMENT, PROSECUTION, AND CLEANUP.<greek-th> x Section 1701(d) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796dd(d)) is amended--<greek-th> x (1) in paragraph (11) by striking ``and'' at the end;<greek-th> x (2) in paragraph (12) by striking the period at the end and inserting ``; and''; and<greek-th> x (3) by adding at the end the following:<greek-th> x <greek-th> x <greek-th> x ``(13) hire personnel and purchase equipment to assist in the enforcement and prosecution of methamphetamine offenses and the cleanup of methamphetamine-affected areas.''.<greek-th> x <greek-th> x <greek-th> x SEC. 103. SPECIAL UNITED STATES ATTORNEYS' PROGRAM.<greek-th> x <greek-th> x <greek-th> x (a) In General.--The Attorney General shall allocate any amounts appropriated pursuant to the authorization under subsection (c) for the hiring and training of special assistant United States attorneys.<greek-th> x <greek-th> x <greek-th> x (b) Use of Funds.--The funds allocated under subsection (a) shall be used to--<greek-th> x <greek-th> x <greek-th> x (1) train local prosecutors in techniques used to prosecute methamphetamine cases, including the presentation of evidence related to the manufacture of methamphetamine;<greek-th> x <greek-th> x <greek-th> x (2) train local prosecutors in Federal and State laws involving methamphetamine manufacture or distribution;<greek-th> x <greek-th> x <greek-th> x (3) cross-designate local prosecutors as special assistant United States attorneys; and<greek-th> x <greek-th> x <greek-th> x (4) hire additional local prosecutors who-- <greek-th> x <greek-th> x <greek-th> x (A) with the approval of the United States attorney, shall be cross-designated to prosecute both Federal and State methamphetamine cases;<greek-th> x <greek-th> x <greek-th> x (B) shall be assigned a caseload, whether in State court or Federal court, that gives the highest priority to cases in which-- <greek-th> x <greek-th> x <greek-th> x (i) charges related to methamphetamine manufacture or distribution are submitted by law enforcement for consideration; and<greek-th> x <greek-th> x <greek-th> x (ii) the defendant has been previously convicted of a crime related to methamphetamine manufacture or distribution.<greek-th> x <greek-th> x <greek-th> x (c) Authorization of Appropriations.--There are authorized to be appropriated $5,000,000 for each of the fiscal years 2006 and 2007 to carry out the provisions of this section.<greek-th> x <greek-th> x <greek-th> x SEC. 104. PSEUDOEPHEDRINE AMENDMENTS TO CONTROLLED SUBSTANCES ACT.<greek-th> x <greek-th> x <greek-th> x (a) Addition of Pseudoephedrine to Schedule V.--Section 202 of the Controlled Substances Act (21 U.S.C. 812) is amended by adding at the end the following:<greek-th> x <greek-th> x <greek-th> x ``(6) Any detectable quantity of pseudoephedrine, its salts or optical isomers, or salts of optical isomers.''.<greek-th> x <greek-th> x <greek-th> x (b) Prescriptions.--Section 309(c) of the Controlled Substances Act (21 U.S.C. 829(c)) is amended--<greek-th> x <greek-th> x <greek-th> x (1) by inserting ``(1)'' before ``No controlled substance''; and<greek-th> x <greek-th> x <greek-th> x (2) by adding at the end the following:<greek-th> x <greek-th> x <greek-th> x ``(2) If the substance described in paragraph (6) of Schedule V of section 202 is dispensed, sold, or distributed in a pharmacy-- <greek-th> x <greek-th> x <greek-th> x ``(A) the substance shall be dispensed, sold, or distributed only by a licensed pharmacist or a licensed pharmacy technician; and<greek-th> x <greek-th> x <greek-th> x ``(B) any person purchasing, receiving, or otherwise acquiring any such substance shall-- <greek-th> x <greek-th> x <greek-th> x ``(i) produce a photo identification showing the date of birth of such person; and<greek-th> x <greek-th> x <greek-th> x ``(ii) sign a written log or receipt showing-- <greek-th> x <greek-th> x <greek-th> x ``(I) the date of the transaction;<greek-th> x <greek-th> x <greek-th> x ``(II) the name of the person; and<greek-th> x <greek-th> x <greek-th> x ``(III) the name and the amount of the substance purchased, received, or otherwise acquired.<greek-th> x <greek-th> x <greek-th> x ``(3)(A) No person shall purchase, receive, or otherwise acquire more than 9 grams of the substance described in paragraph (6) of Schedule V of section 202 within any 30-day period.<greek-th> x <greek-th> x <greek-th> x ``(B) The limit described in subparagraph (A) shall not apply to any quantity of such substance dispensed under a valid prescription.<greek-th> x <greek-th> x <greek-th> x ``(4)(A) The Director of the Federal Drug Administration, by rule, may exempt a product from Schedule V of section 202 if the Director determines that the produce is not used in the illegal manufacture of methamphetamine or other controlled dangerous substance.<greek-th> x <greek-th> x <greek-th> x ``(B) The Director of the Federal Drug Administration, upon the application of a manufacturer of a drug product, may exempt the product from Schedule V of section 202 if the Director determines that the product has been formulated in such a way as to effectively prevent the conversion of the active ingredient into methamphetamine.<greek-th> x <greek-th> x <greek-th> x ``(C) The Director of the Federal Drug Administration, by rule, may authorize the sale of the substance described in paragraph (6) of Schedule V of section 202 by persons other than licensed pharmacists or licensed pharmacy technicians if-- <greek-th> x <greek-th> x <greek-th> x ``(i) the Director finds evidence that the absence of a pharmacy creates a hardship for a community; and<greek-th> x <greek-th> x <greek-th> x <greek-th> x ``(ii) the authorized personnel follow the procedure set forth in this Act''.<greek-th> x <greek-th> x TITLE II--EDUCATION, PREVENTION, AND TREATMENT<greek-th> x SEC. 201. GRANTS FOR SERVICES FOR CHILDREN OF SUBSTANCE ABUSERS.<greek-th> x Section 519 of the Public Health Service Act (42 U.S.C. 290bb0925) is amended--<greek-th> x (1) in subsection (b), by inserting after paragraph (8) the following:<greek-th> x ``(9) Development of drug endangered children rapid response teams that will intervene on behalf of children exposed to methamphetamine as a result of residing or being present in a home-based clandestine drug laboratory.''; and<greek-th> x (2) in subsection (o)--<greek-th> x (A) by striking ``For the purpose'' and inserting the following:<greek-th> x ``(1) In general.--For the purpose''; and<greek-th> x (B) by adding at the end the following:<greek-th> x ``(2) Drug endangered children rapid response teams.--There are authorized to be appropriated $2,500,000 for each of the fiscal years 2006 and 2007 to carry out the provisions of subsection (b)(9).''.<greek-th> x SEC. 202. LOCAL GRANTS FOR TREATMENT OF METHAMPHETAMINE ABUSE AND RELATED CONDITIONS.<greek-th> x Subpart 1 of part B of title V of the Public Health Service Act (42 U.S.C. 290bb et seq.) is amended--<greek-th> x (1) by redesignating the section 514 that relates to methamphetamine and appears after section 514A as section 514B;<greek-th> x (2) in section 514B, as redesignated--<greek-th> x (A) by amending subsection (a)(1) to read as follows:<greek-th> x ``(1) Grants authorized.--The Secretary may award grants to States, political subdivisions of States, American Indian Tribes, and private, nonprofit entities to provide treatment for methamphetamine abuse.'';<greek-th> x (B) by amending subsection (b) to read as follows:<greek-th> x ``(b) Priority for Rural Areas.--In awarding grants under subsection (a), the Secretary shall give priority to entities that will serve rural areas experiencing an increase in methamphetamine abuse.''; and<greek-th> x (C) in subsection (d)(1), by striking ``2000'' and all that follows and inserting ``2005 and such sums as may be necessary for each of fiscal years 2006 through 2009''; and<greek-th> x (3) by inserting after section 514B, as redesignated, the following:<greek-th> x ``SEC. 514C. METHAMPHETAMINE RESEARCH, TRAINING, AND TECHNICAL ASSISTANCE CENTER.<greek-th> x ``(a) Program Authorized.--The Secretary, acting through the Administrator, and in consultation with the Director of the National Institutes of Health, shall award grants to, or enter into contracts with, public or private, nonprofit entities to establish a research, training, and technical assistance center to carry out the activities described in subsection (d).<greek-th> x ``(b) Application.--A public or private, nonprofit entity seeking a grant or contract under subsection (a) shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may require.<greek-th> x ``(c) Condition.--In awarding grants or entering into contracts under subsection (a), the Secretary shall ensure that not less than 1 of the centers will focus on methamphetamine abuse in rural areas.<greek-th> x ``(d) Authorized Activities.--Each center established under this section shall--<greek-th> x ``(1) engage in research and evaluation of the effectiveness of treatment modalities for the treatment of methamphetamine abuse;<greek-th> x ``(2) disseminate information to public and private entities on effective treatments for methamphetamine abuse;<greek-th> x ``(3) provide direct technical assistance to States, political subdivisions of States, and private entities on how to improve the treatment of methamphetamine abuse; and<greek-th> x ``(4) provide training on the effects of methamphetamine use and on effective ways of treating methamphetamine abuse to substance abuse treatment professionals and community leaders.<greek-th> x ``(e) Reports.--Each grantee or contractor under this section shall annually submit a report to the Administrator that contains-- <greek-th> x ``(1) a description of the previous year's activities of the center established under this section;<greek-th> x ``(2) effective treatment modalities undertaken by the center; and<greek-th> x ``(3) evidence to demonstrate that such treatment modalities were successful.<greek-th> x ``(f) Authorization of Appropriations.--There are authorized to be appropriated to carry out this section $3,000,000 for fiscal year 2006 and such sums as may be necessary for each of fiscal years 2007 and 2008.''.<greek-th> x SEC. 203. METHAMPHETAMINE PRECURSOR MONITORING GRANTS.<greek-th> x (a) Grants Authorized.--The Attorney General, acting through the Bureau of Justice Assistance, may award grants to States to establish methamphetamine precursor monitoring programs.<greek-th> x (b) Purpose.--The purpose of the grant program established under this section is to--<greek-th> x (1) prevent the sale of methamphetamine precursors, such as pseudoephedrine, to individuals in quantities so large that the only reasonable purpose of the purchase would be to manufacture methamphetamine;<greek-th> x (2) educate businesses that legally sell methamphetamine precursors of the need to balance the legitimate need for lawful access to medication with the risk that those substances may be used to manufacture methamphetamine; and<greek-th> x (3) recalibrate existing prescription drug monitoring programs designed to track the sale of controlled substances to also track the sale of pseudoephedrine in any amount greater than 6 grams.<greek-th> x (c) Use of Grant Funds.--Grant funds awarded to States under this section may be used to--<greek-th> x (1) implement a methamphetamine precursor monitoring program, including hiring personnel and purchasing computer hardware and software designed to monitor methamphetamine precursor purchases;<greek-th> x (2) expand existing methamphetamine precursor or prescription drug monitoring programs to accomplish the purposes described in subsection (b);<greek-th> x (3) pay for training and technical assistance for law enforcement personnel and employees of businesses that lawfully sell substances, which may be used as methamphetamine precursors;<greek-th> x (4) improve information sharing between adjacent States through enhanced connectivity; or<greek-th> x (5) make grants to subdivisions of the State to implement methamphetamine precursor monitoring programs.<greek-th> x (d) Application.--Any State seeking a grant under this section shall submit an application to the Attorney General at such time, in such manner, and containing such information as the Attorney General may require.<greek-th> x <greek-th> x (e) Authorization of Appropriations.--There are authorized to be appropriated $5,000,000 for each of the fiscal years 2006 and 2007 to carry out the provisions of this section.<greek-th> x <greek-th> x 08 x

Summary: Combat Meth Act of 2005 - Authorizes funds to provide training to State and local prosecutors and law enforcement agents for investigation and prosecution of methamphetamine offenses, including a set-aside for prosecutors and law enforcement agents for rural communities. Amends: (1) the Omnibus Crime Control and Safe Streets Act of 1968 to expand the public safety and community policing grant program to authorize the use of grant funds to hire personnel and purchase equipment to assist in enforcing and prosecuting methamphetamine offenses and in cleaning up methamphetamine-affected areas; (2) the Controlled Substances Act to add pseudoephedrine to schedule V; and (3) the Public Health Service Act to authorize grants for the development of drug endangered children rapid response teams and grants to local governments, Indian tribes, and nonprofit private entities to provide treatment for methamphetamine abuse. Directs the Attorney General to allocate funds for the hiring and training of special assistant U.S. attorneys. Authorizes the Attorney General, acting through the Bureau of Justice Assistance, to award grants to States to establish methamphetamine precursor monitoring programs.


SECTION 1. TEACHER RECRUITMENT. (a) Future Math and Science Teacher Recruitment.--Title V of the Higher Education Act of 1965 (20 U.S.C. 1102 et seq.) is amended by adding at the end the following new part: ``PART G--FUTURE MATH AND SCIENCE TEACHER RECRUITMENT ``SEC. 599A. SHORT TITLE; FINDINGS. ``(a) Short Title.--This part may be cited as the `Recruit and Reward Future Math and Science Teachers of America Act of 1998'. ``(b) Findings.--Congress finds the following: ``(1) United States high school students rank 12th and 19th, respectively, in science and math out of 25 countries. ``(2) Of United States high school students who take physical science and math courses, 48 percent and 49 percent, respectively, are taught by teachers who did not prepare in that field. ``(3) Teachers' knowledge and skills powerfully influence student learning. ``(4) More than 2,000,000 teachers will need to be hired over the next decade. ``(5) The ability of the United States to place highly qualified math and science teachers specializing in their field of instruction will depend on proactive policies that increase funding for teacher training, recruitment, and induction. ``SEC. 599B. PURPOSE; APPROPRIATIONS AUTHORIZED. ``(a) Purpose.--It is the purpose of this part to make available, through a pilot program, 500 scholarship grants and stipends to outstanding students enrolled in a nationally accredited teacher training graduate program who are committed to pursuing careers teaching math and science at an urban or rural secondary level classroom. ``(b) Authorization of Appropriations.--There are authorized to be appropriated to carry out this part $5,000,000 in each of the fiscal years 1999, 2000, and 2001. ``SEC. 599C. SCHOLARSHIP DESIGNATION AND SELECTION CRITERIA. ``(a) Scholarship Designation.--Funds made available under this part shall be designated as the `National Math and Science Teacher Scholarships'. ``(b) Selection Criteria.--The Secretary of Education may award funds for National Math and Science Teacher Scholarships on a competitive basis to qualifying higher education institutions with graduate programs in teacher training. The Secretary may not provide any individual higher education institution more than $100,000 per academic year for the purpose of the National Math and Science Teacher Scholarships. An institution applying for such Scholarships may only be eligible to receive funds if such institution-- ``(1) meets nationally accredited teacher training graduate program standards; or ``(2) demonstrates to the Secretary that at least 90 percent of the graduates of such a graduate teacher training program take, and on their first attempt pass, the State teacher qualification assessments for new teachers. ``SEC. 599D. INDIVIDUAL SCHOLARSHIP ELIGIBILITY. ``An individual may be eligible for a National Math and Science Teacher Scholarship only if such individual-- ``(1) is a citizen or national of the United States or an alien lawfully admitted to the United States for permanent residence; ``(2) is majoring in a physical or life science or mathematics graduate teacher training program; ``(3) is enrolled in a higher education institution that-- ``(A) meets nationally accredited teacher training graduate program standards; or ``(B) demonstrates to the Secretary that at least 90 percent of the graduates of such a graduate teacher training program who enter the field of teaching take, and on their first attempt pass, the State teacher qualification assessments for new teachers; and ``(4) is willing to be teacher certified or licensed and commit themselves to teaching math or science in a rural or urban public secondary school for no less than 3 full academic years. ``SEC. 599E. SCHOLARSHIP AMOUNT. ``(a) Amount of Award.--The amount of scholarship awarded by participating teacher training graduate programs under this part for any academic year shall be $10,000 per student. ``(b) Assistance Not To Exceed Cost of Attendance.--No individual shall receive an award under this part in any academic year which exceeds the cost of attendance. A scholarship awarded under this part shall not be reduced on the basis of the student's receipt of other forms of Federal student financial assistance, but shall be taken into account in determining the eligibility of the student for those forms of Federal student financial assistance. ``SEC. 599F. AGREEMENT; GRANT AND STIPEND REPAYMENT PROVISIONS. ``(a) Agreement.--Recipients of the National Math and Science Teachers Scholarships shall agree to teach in an urban or rural public secondary school for no less than 3 full academic years. ``(b) Repayment for Failure To Fulfill Agreement.--Any recipients of a Scholarship found by the Secretary to be in noncompliance with the agreement entered into under subsection (a) of this section shall be required to repay a pro rata amount of the scholarship awards received, plus interest and, where applicable, reasonable collection fees, on a schedule and at a rate of interest prescribed by the Secretary by regulations. ``SEC. 599G. EXCEPTIONS TO REPAYMENT PROVISIONS. ``An individual recipient of a Scholarship under this part shall not be considered in violation of the agreement entered into pursuant to section 599F during any period in which the recipient-- ``(1) is pursuing a full-time course of study in math and science at an accredited institution; ``(2) is serving, not in excess of 3 years, as a member of the armed services of the United States; ``(3) is totally disabled for a period of time not to exceed 3 years as established by sworn affidavit of a qualified physician; ``(4) is seeking and unable to find full-time employment for a single period not to exceed 12 months; ``(5) is seeking and unable to find full-time employment as a math and science teacher in a public or private nonprofit elementary or secondary school or education program for a single period not to exceed 27 months; or ``(6) satisfies the provision of additional repayment exceptions that may be prescribed by the Secretary in regulations issued pursuant to this section. ``SEC. 599H. REPORT TO CONGRESS. ``On or before January 29, 2002, the Secretary of Education shall submit a report to Congress evaluating the success of the National Math and Science Teacher Scholarships pilot program in recruiting math and science teachers to teach in America's public secondary schools.''.

Summary: Recruit and Reward Future Math and Science Teachers of America Act of 1998 - Amends the Higher Education Act of 1965 to establish a pilot program for recruitment and training of future secondary school mathematics and science teachers. Makes available 500 scholarship grants and stipends to outstanding students enrolled in nationally accredited teacher training graduate programs who are committed to pursuing such careers in secondary school mathematics and science teaching. Authorized appropriations. Designates funds under this Act as National Math and Science Teacher Scholarships. Authorizes the Secretary of Education to award funds for such scholarships on a competitive basis to qualifying higher education institutions with graduate programs in teacher training. Limits the amount of such funds in any academic year which may be awarded to any individual higher education institution. Requires such institutions to: (1) meet nationally accredited teacher training graduate program standards; or (2) demonstrate to the Secretary that at least 90 percent of the graduates of the graduate teacher training program take, and on their first attempt pass, the State teacher qualification assessments for new teachers. Sets forth eligibility requirements for individual scholarships. Limits the scholarship amount per student to $10,000 per academic year. Requires scholarship recipients to agree to teach in an urban or rural public secondary school for at least three full academic years, or repay the pro rata amount of awards received, plus interest, for any failure to fulfill such obligation. Sets forth exceptions to such repayment requirements.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Temporary IRA Distribution Suspension Act of 2008''. SEC. 2. SUSPENSION OF REQUIRED BEGINNING DATE FOR DISTRIBUTIONS FROM DEFINED CONTRIBUTION PLANS. (a) In General.--In the case of a defined contribution plan-- (1) section 401(a)(9) of the Internal Revenue Code of 1986 shall not apply during the suspension period, (2) in lieu of the calendar year specified in subparagraph (C)(i) of section 401(a)(9) of such Code, the calendar year specified in such subparagraph shall be the later of-- (A) the calendar year described in such subparagraph (C)(i), or (B) calendar year 2010, and (3) the suspension period shall not be taken into account for purposes of applying any time limitation in such section 401(a)(9). (b) Suspension Period.--For purposes of this section, the term ``suspension period'' means the period beginning on January 1, 2008, and ending on December 31, 2009. (c) Application to Certain Other Plans.--The following sections shall be applied for the suspension period under rules similar to the rules of subsection (a) of this section-- (1) in the case of a defined contribution plan, subsections (a) and (b) of section 403, and sections 408 and 408A, of such Code, and (2) in the case of an eligible deferred compensation plan described in section 457(b) of such Code which is maintained by an eligible employer described in section 457(e)(1)(A)) of such Code, section 457 of such Code. (d) Application to Certain Periodic Payments.--For purposes of this section, in the case of a defined contribution plan, the failure to make a payment from a qualified retirement plan during the suspension period in an amount less than would be required under the applicable method shall not be treated as a modification for purposes of section 72(t)(2)(A)(iv) of such Code. (e) Provisions Relating to Plan Amendments.-- (1) In general.--If this section applies to any plan or annuity contract, such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in paragraph (2)(B)(i). (2) Amendments to which section applies.-- (A) In general.--This section shall apply to any amendment to any plan or annuity contract which is made-- (i) pursuant to this section or pursuant to any regulation issued by the Secretary of the Treasury to carry out this section, and (ii) on or before the last day of the first plan year beginning on or after January 1, 2009. (B) Conditions.--This section shall not apply to any amendment unless-- (i) during the period-- (I) beginning on the first day of the suspension period, and (II) ending on the date described in subparagraph (A)(ii) (or, if earlier, the date the plan or contract amendment is adopted), the plan or contract is operated as if such plan or contract amendment were in effect, and (ii) such plan or contract amendment applies retroactively for such period. (f) Effective Date.-- (1) In general.--This section shall take effect on the date of the enactment of this Act. (2) Recontribution of distributions before date of enactment.-- (A) In general.--Any individual who receives a payment or distribution during the period beginning on January 1, 2008, and ending on the date of the enactment of this Act from a plan to which subsection (a) or (c) of this section applies may, before the end of the suspension period, make one or more contributions in an aggregate amount not to exceed the amount of such payments or distributions to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16) of such Code, as the case may be. (B) Treatment of repayments of distributions from eligible retirement plans other than iras.--For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to subparagraph (A) to an eligible retirement plan other than an individual retirement plan, then the taxpayer shall, to the extent of the amount of the contribution, be treated as having received such payments or distributions in an eligible rollover distribution (as defined in section 402(c)(4) of such Code) and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution. (C) Treatment of repayments for distributions from iras.--For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to subparagraph (A) to an individual retirement plan (as defined by section 7701(a)(37) of such Code), then, to the extent of the amount of the contribution, such payments or distributions shall be treated as a distribution described in section 408(d)(3) of such Code and as having been transferred to the individual retirement plan in a direct trustee to trustee transfer within 60 days of the distribution.

Summary: Temporary IRA Distribution Suspension Act of 2008 - Suspends for calendar 2008 and 2009 the beginning date for required distributions from certain individual retirement (IRA) plans.