SECTION 1. SHORT TITLE. This Act may be cited as the ``Higher Education Affordability and Fairness Act''. SEC. 2. DEDUCTION FOR HIGHER EDUCATION EXPENSES. (a) Deduction Allowed.--Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to additional itemized deductions for individuals) is amended by redesignating section 222 as section 223 and by inserting after section 221 the following: ``SEC. 222. HIGHER EDUCATION EXPENSES. ``(a) Allowance of Deduction.--In the case of an individual, there shall be allowed as a deduction an amount equal to the qualified tuition and related expenses paid by the taxpayer during the taxable year. ``(b) Limitations.-- ``(1) Limitation for first 2 years of postsecondary education.--For any taxable year preceding a taxable year described in paragraph (2), the amount of qualified tuition and related expenses which may be taken into account under subsection (a) shall not exceed-- ``(A) except as provided in subparagraph (B), the excess (if any) of-- ``(i) the lesser of-- ``(I) $10,000 for each eligible student, or ``(II) $15,000, over ``(ii) the amount of such expenses which are taken into account in determining the credit allowable to the taxpayer or any other person under section 25A(a)(1) with respect to such expenses, and ``(B) in the case of a taxpayer with respect to which the credit under section 25A(a)(1) is reduced to zero by reason of section 25A(d)(1), $5,000. ``(2) Limitation for second 2 years of postsecondary education.--For any taxable year if an eligible student has completed (before the beginning of such taxable year) the first 2 years of postsecondary education at an eligible educational institution, the amount of qualified tuition and related expenses which may be taken into account under subsection (a) shall not exceed-- ``(A) except as provided in subparagraph (B) or (C), $10,000, ``(B) in the case of a taxpayer with respect to which a credit under section 25A(a)(1) would be reduced to zero by reason of section 25A(d)(1), $5,000, and ``(C) in the case of taxpayer with respect to whom the credit under section 25A(a)(2) is allowed for such taxable year, zero. ``(3) Deduction allowed only for 4 taxable years for each eligible student.--A deduction may not be allowed under subsection (a) with respect to the qualified tuition and related expenses of an eligible student for any taxable year if such a deduction was allowable with respect to such expenses for such student for any 4 prior taxable years. ``(c) Qualified Tuition and Related Expenses.--For purposes of this section, the term `qualified tuition and related expenses' has the meaning given such term by section 25A(f)(1) (determined with regard to section 25A(c)(2)(B)). ``(d) Eligible Student.--For purposes of this section, the term `eligible student' has the meaning given such term by section 25A(b)(3). ``(e) Special Rules.--For purposes of this section-- ``(1) Identification requirement.--No deduction shall be allowed under subsection (a) to a taxpayer with respect to an eligible student unless the taxpayer includes the name, age, and taxpayer identification number of such eligible student on the return of tax for the taxable year. ``(2) No double benefit.-- ``(A) Coordination with exclusions.--The amount of qualified tuition and related expenses otherwise taken into account under subsection (a) with respect to an eligible student shall be reduced (before the application of subsection (b)) by the amount of such expenses which are taken into account in determining the exclusion under section 135 or 530(d)(2) for the taxable year. ``(B) Dependents.--No deduction shall be allowed under subsection (a) to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins. ``(3) Limitation on taxable year of deduction.-- ``(A) In general.--A deduction shall be allowed under subsection (a) for qualified tuition and related expenses for any taxable year only to the extent such expenses are in connection with enrollment at an institution of higher education during the taxable year. ``(B) Certain prepayments allowed.--Subparagraph (A) shall not apply to qualified tuition and related expenses paid during a taxable year if such expenses are in connection with an academic term beginning during such taxable year or during the first 3 months of the next taxable year. ``(4) Adjustment for certain scholarships and veterans benefits.--The amount of qualified tuition and related expenses otherwise taken into account under subsection (a) with respect to the education of an individual shall be reduced (before the application of subsection (b)) by the sum of the amounts received with respect to such individual for the taxable year as-- ``(A) a qualified scholarship which under section 117 is not includable in gross income, ``(B) an educational assistance allowance under chapter 30, 31, 32, 34, or 35 of title 38, United States Code, or ``(C) a payment (other than a gift, bequest, devise, or inheritance within the meaning of section 102(a)) for educational expenses, or attributable to enrollment at an eligible educational institution, which is exempt from income taxation by any law of the United States. ``(5) No deduction for married individuals filing separate returns.--If the taxpayer is a married individual (within the meaning of section 7703), this section shall apply only if the taxpayer and the taxpayer's spouse file a joint return for the taxable year. ``(6) Nonresident aliens.--If the taxpayer is a nonresident alien individual for any portion of the taxable year, this section shall apply only if such individual is treated as a resident alien of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013. ``(7) Regulations.--The Secretary may prescribe such regulations as may be necessary or appropriate to carry out this section, including regulations requiring recordkeeping and information reporting.''. (b) Deduction Allowed in Computing Adjusted Gross Income.--Section 62(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (17) the following: ``(18) Higher education expenses.--The deduction allowed by section 222.''. (c) Determination of Adjusted Gross Income With Respect To Other Benefits.-- (1) Section 21(a)(2) of the Internal Revenue Code of 1986 is amended by inserting ``(determined without regard to section 222)'' after ``adjusted gross income''. (2) Section 22(d) of such Code is amended-- (A) by inserting ``(determined without regard to section 222)'' after ``adjusted gross income'' the first place it appears, and (B) by inserting ``(as so determined)'' after ``adjusted gross income'' the second place it appears. (3) Section 23(b)(2)(B) of such Code is amended by inserting ``222,'' before ``911''. (4) Section 24(b)(1) of such Code is amended by inserting ``222,'' before ``911''. (5) Section 86(b)(2)(A) of such Code is amended by inserting ``222,'' before ``911''. (6) Section 137(b)(3)(A) of such Code is amended by inserting ``222,'' before ``911''. (7) Section 151(d)(3) of such Code is amended-- (A) by inserting ``(determined without regard to section 222)'' after ``adjusted gross income'' in subparagraph (A), and (B) by inserting ``(as so determined)'' after ``adjusted gross income'' in subparagraph (B). (8) Section 165(h)(2)(A)(ii) of such Code is amended by inserting ``(determined without regard to section 222)'' after ``adjusted gross income''. (9) Section 213(a) of such Code is amended by inserting ``(determined without regard to section 222)'' after ``adjusted gross income''. (10) Section 219(g)(3)(A)(ii) of such Code is amended by inserting ``222,'' after ``221,''. (11) Section 221(b)(2)(C)(i) of such Code is amended by inserting ``222,'' before ``911''. (12) Section 403(b)(3)(D) of such Code is amended-- (A) by inserting ``(determined without regard to section 222)'' after ``adjusted gross income'' in clause (ii), and (B) by inserting ``(as so determined)'' after ``adjusted gross income'' in the matter following clause (ii). (13) Section 469(i)(3)(E)(iii) of such Code is amended by striking ``and 221'' and inserting ``, 221, and 222''. (14) Section 1400C(b)(2) of such Code is amended by inserting ``222,'' before ``911''. (d) Conforming Amendments.--The table of sections for part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by striking the item relating to section 222 and inserting the following: ``Sec. 222. Higher education expenses. ``Sec. 223. Cross reference.''. (e) Effective Date.--The amendments made by this section shall apply to expenses paid after December 31, 2001 (in taxable years ending after such date), for education furnished in academic periods beginning after such date. SEC. 3. EDUCATION TAX CREDIT FAIRNESS. (a) In General.--Section 25A(c)(1) of the Internal Revenue Code of 1986 (relating to lifetime learning credit) is amended by striking ``2003'' and inserting ``2002''. (b) Increase in AGI Limits.-- (1) In general.--Subsection (d) of section 25A of the Internal Revenue Code of 1986 is amended to read as follows: ``(d) Limitation Based on Modified Adjusted Gross Income.-- ``(1) Hope credit.-- ``(A) In general.--The amount which would (but for this subsection) be taken into account under subsection (a)(1) shall be reduced (but not below zero) by the amount determined under subparagraph (B). ``(B) Amount of reduction.--The amount determined under this subparagraph equals the amount which bears the same ratio to the amount which would be so taken into account as-- ``(i) the excess of-- ``(I) the taxpayer's modified adjusted gross income for such taxable year, over ``(II) $50,000 ($100,000 in the case of a joint return), bears to ``(ii) $10,000 ($20,000 in the case of a joint return). ``(2) Lifetime learning credit.-- ``(A) In general.--The amount which would (but for this subsection) be taken into account under subsection (a)(2) shall be reduced (but not below zero) by the amount determined under subparagraph (B). ``(B) Amount of reduction.--The amount determined under this subparagraph equals the amount which bears the same ratio to the amount which would be so taken into account as-- ``(i) the excess of-- ``(I) the taxpayer's modified adjusted gross income for such taxable year, over ``(II) $40,000 ($80,000 in the case of a joint return), bears to ``(ii) $10,000 ($20,000 in the case of a joint return). ``(3) Modified adjusted gross income.--For purposes of this subsection, the term `modified adjusted gross income' means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.''. (2) Conforming amendment.--Paragraph (2) of section 25A(h) of such Code is amended to read as follows: ``(2) Income limits.-- ``(A) Hope credit.--In the case of a taxable year beginning after 2002, the $50,000 and $100,000 amounts in subsection (d)(1)(B)(i)(II) shall be increased by an amount equal to-- ``(i) such dollar amount, multiplied by ``(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2001' for `calendar year 1992' in subparagraph (B) thereof. ``(B) Lifetime learning credit.--In the case of a taxable year beginning after 2001, the $40,000 and $80,000 amounts in subsection (d)(2)(B)(i)(II) shall be increased by an amount equal to-- ``(i) such dollar amount, multiplied by ``(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2000' for `calendar year 1992' in subparagraph (B) thereof. ``(C) Rounding.--If any amount as adjusted under subparagraph (A) or (B) is not a multiple of $1,000, such amount shall be rounded to the next lowest multiple of $1,000.''. (c) Coordination With Other Higher Education Benefits.-- (1) Subsection (e) of section 25A of the Internal Revenue Code of 1986 is amended to read as follows: ``(e) Election Not To Have Section Apply.--A taxpayer may elect not to have this section apply with respect to the qualified tuition and related expenses of an individual for any taxable year.''. (2) Section 25A (g) of such Code is amended by striking paragraph (5) and by redesignating paragraphs (6) and (7) as paragraphs (5) and (6), respectively. (3) Section 135(d)(2)(A) of such Code is amended by striking ``allowable'' and inserting ``allowed''. (d) Effective Date.--The amendments made by this section shall apply to expenses paid after December 31, 2001 (in taxable years ending after such date), for education furnished in academic periods beginning after such date. SEC. 4. RELATIONSHIP BETWEEN TUITION AND FINANCIAL AID. (a) Study.--The Comptroller General of the United States shall conduct an annual study to examine whether the Federal income tax incentives to provide education assistance affect higher education tuition rates in order to identify if institutions of higher education are absorbing the intended savings by raising tuition rates. (b) Report.--The Comptroller General of the United States shall report the results of the study required under subsection (a) to Congress on an annual basis. SEC. 5. SENSE OF THE SENATE REGARDING PELL GRANTS. It is the sense of the Senate that the maximum Pell Grant should be increased to $4,700 to pay approximately-- (1) 20 percent of the tuition, fees, room and board, and other expenses of the average college, or (2) the tuition and fees of the average public college.

Summary: Higher Education Affordability and Fairness Act - Amends the Internal Revenue Code to allow a limited tax deduction for qualified higher education tuition and related expenses.Provides that the increase in the Lifetime Learning Credit to 20 percent of $10,000 of tuition from $5,000 of tuition shall be effective starting in 2002 rather than 2003.Directs the Comptroller General of the United States to conduct an annual study to examine whether the Federal income tax incentives to provide education assistance affect higher education tuition rates in order to identify if institutions of higher education are absorbing the intended savings by raising tuition rates.Expresses the sense of the Senate that the maximum Pell Grant should be increased to $4,700 to pay approximately: (1) 20 percent of the tuition, fees, room and board, and other expenses of the average college; or (2) the tuition and fees of the average public college.


SECTION 1. SHORT TITLE. This Act may be cited as the ``National Science Education Tax Incentive for Businesses Act of 2007''. SEC. 2. CREDITS FOR CERTAIN CONTRIBUTIONS BENEFITING SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS EDUCATION AT THE ELEMENTARY AND SECONDARY SCHOOL LEVEL. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business related credits) is amended by adding at the end the following new section: ``SEC. 45O. CONTRIBUTIONS BENEFITING SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS EDUCATION AT THE ELEMENTARY AND SECONDARY SCHOOL LEVEL. ``(a) In General.--For purposes of section 38, the elementary and secondary science, technology, engineering, and mathematics (STEM) contributions credit determined under this section for the taxable year is an amount equal to 100 percent of the qualified STEM contributions of the taxpayer for such taxable year. ``(b) Qualified STEM Contributions.--For purposes of this section, the term `qualified STEM contributions' means-- ``(1) STEM school contributions, ``(2) STEM teacher externship expenses, and ``(3) STEM teacher training expenses. ``(c) STEM School Contributions.--For purposes of this section-- ``(1) In general.--The term `STEM school contributions' means-- ``(A) STEM property contributions, and ``(B) STEM service contributions. ``(2) STEM property contributions.--The term `STEM property contributions' means the amount which would (but for subsection (f)) be allowed as a deduction under section 170 for a charitable contribution of STEM inventory property if-- ``(A) the donee is an elementary or secondary school described in section 170(b)(1)(A)(ii), ``(B) substantially all of the use of the property by the donee is within the United States or within the defense dependents' education system for educational purposes in any of the grades K-12 that are related to the purpose or function of the donee, ``(C) the original use of the property begins with the donee, ``(D) the property will fit productively into the donee's education plan, ``(E) the property is not transferred by the donee in exchange for money, other property, or services, except for shipping, installation and transfer costs, and ``(F) the donee's use and disposition of the property will be in accordance with the provisions of subparagraphs (B) and (E). The determination of the amount of deduction under section 170 for purposes of this paragraph shall be made as if the limitation under section 170(e)(3)(B) applied to all STEM inventory property. ``(3) STEM service contributions.--The term `STEM service contributions' means the amount paid or incurred during the taxable year for STEM services provided in the United States or in the defense dependents' education system for the exclusive benefit of students at an elementary or secondary school described in section 170(b)(1)(A)(ii) but only if-- ``(A) the taxpayer is engaged in the trade or business of providing such services on a commercial basis, and ``(B) no charge is imposed for providing such services. ``(4) STEM inventory property.--The term `STEM inventory property' means, with respect to any contribution to a school, any property-- ``(A) which is described in paragraph (1) or (2) of section 1221(a) with respect to the donor, and ``(B) which is determined by the school to be needed by the school in providing education in grades K-12 in the areas of science, technology, engineering, or mathematics. ``(5) STEM services.--The term `STEM services' means, with respect to any contribution to a school, any service determined by the school to be needed by the school in providing education in grades K-12 in the areas of science, technology, engineering, or mathematics, including teaching courses of instruction at such school in any such area. ``(6) Defense dependents' education system.--For purposes of this subsection, the term `defense dependents' education system' means the program established and operated under the Defense Dependents' Education Act of 1978 (20 U.S.C. 921 et seq.). ``(d) STEM Teacher Externship Expenses.--For purposes of this section-- ``(1) In general.--The term `STEM teacher externship expenses' means any amount paid or incurred to carry out a STEM externship program of the taxpayer but only to the extent that such amount is attributable to the participation in such program of any eligible STEM teacher, including amounts paid to such a teacher as a stipend while participating in such program. ``(2) STEM externship program.--The term `STEM externship program' means any program-- ``(A) established by a taxpayer engaged in a trade or business within an area of science, technology, engineering, or mathematics, and ``(B) under which eligible STEM teachers receive training to enhance their teaching skills in the areas of science, technology, engineering, or mathematics or otherwise improve their knowledge in such areas. ``(3) Eligible stem teacher.--The term `eligible STEM teacher' means any individual-- ``(A) who is a teacher in grades K-12 at an educational organization described in section 170(b)(1)(A)(ii) which is located in the United States or which is located on a United States military base outside the United States, and ``(B) whose teaching responsibilities at such school include, or are likely to include, any course in the areas of science, technology, engineering, or mathematics. ``(e) STEM Teacher Training Expenses.--The term `STEM teacher training expenses' means any amount paid or incurred by a taxpayer engaged in a trade or business within an area of science, technology, engineering, or mathematics which is attributable to the participation of any eligible STEM teacher in a regular training program provided to employees of the taxpayer which is determined by such teacher's school as enhancing such teacher's teaching skills in the areas of science, technology, engineering, or mathematics. ``(f) Denial of Double Benefit.--No deduction shall be allowed under this chapter for any amount allowed as a credit under this section.''. (b) Conforming Amendments.-- (1) Section 38(b) of such Code is amended by striking ``plus'' at the end of paragraph (30), by striking the period at the end of paragraph (31), and inserting ``, plus'', and by adding at the end the following new paragraph: ``(32) the elementary and secondary science, technology, engineering, and mathematics (STEM) contributions credit determined under section 45O.''. (2) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 45O. Contributions benefiting science, technology, engineering, and mathematics education at the elementary and secondary school level.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: National Science Education Tax Incentive for Businesses Act of 2007 - Amends the Internal Revenue Code to allow a general business tax credit for contributions of property or services to elementary and secondary schools and for teacher training to promote instruction in science, technology, engineering, or mathematics (STEM contributions).


SECTION 1. ALTERNATIVE RETIRED PAY RATES FOR MEMBERS OF THE ARMED FORCES WITH A COMBAT-RELATED DISABILITY. (a) Alternative Retired Pay Base for Chapter 71 Retired Pay.-- Section 1401 of title 10, United States Code, is amended by adding at the end the following new subsection: ``(c) Alternative Retired Pay Base for Members With a Combat- Related Disability.--(1) In the case of a member of the armed forces with a combat-related disability who is entitled to monthly retired pay computed using a formula specified in subsection (a), the Secretary concerned shall permit the member to elect to have used in that formula, in lieu of the retired pay base of the member computed under section 1406(b) or 1407 of this title, a retired pay base equal to $2,917, which represents the average monthly salary for high school graduates in the United States, as determined by the Census Bureau for 2006. ``(2) The alternative retired pay base in effect under paragraph (1) for a calendar year shall be adjusted on December 1 of that year in the manner provided by section 1401a(b) of this title for use during the next calendar year. ``(3) In this subsection, the term `combat-related disability' means a disability that is compensable under the laws administered by the Secretary of Veterans Affairs and that-- ``(A) is attributable to an injury for which the member was awarded the Purple Heart; or ``(B) was incurred (as determined under criteria prescribed by the Secretary of Defense for purposes of section 1413a of this title) as a direct result of armed conflict.''. (b) Alternative Retired Pay Base for Retired Pay for Non-Regular Service.--Section 12739 of such title is amended by adding at the end the following new subsection: ``(e)(1) In the case of a member of the armed forces with a combat- related disability who is entitled to monthly retired pay computed under subsection (a), the Secretary concerned shall permit the member to elect to have used in paragraph (1) of such subsection, in lieu of the retired pay base of the member computed under section 1406(b) or 1407 of this title, a retired pay base equal to $2,917, which represents the average monthly salary for high school graduates in the United States, as determined by the Census Bureau for 2006. ``(2) The alternative retired pay base in effect under paragraph (1) for a calendar year shall be adjusted on December 1 of that year in the manner provided by section 1401a(b) of this title for use during the next calendar year. ``(3) In this subsection, the term `combat-related disability' means a disability that is compensable under the laws administered by the Secretary of Veterans Affairs and that-- ``(A) is attributable to an injury for which the member was awarded the Purple Heart; or ``(B) was incurred (as determined under criteria prescribed by the Secretary of Defense for purposes of section 1413a of this title) as a direct result of armed conflict.''. (c) Application of Amendments.--The amendments made by subsections (a) and (b) shall apply with respect to members of the Armed Forces who retired or whose names were placed on the temporary disability retired list after September 11, 2001, except that any recomputation of the retired pay for a member on account of such amendments who retired or whose name was placed on the temporary disability retired list before the date of the enactment of this Act shall be effective only for months beginning after the date of the enactment of this Act. SEC. 2. ALTERNATIVE WARTIME DISABILITY COMPENSATION RATES FOR CERTAIN VETERANS. (a) Alternative Compensation Base for Chapter 11 Wartime Disability Compensation.--Section 1114 of title 38, United States Code, is amended by adding at the end the following new subsection: ``(t)(1) In the case of a veteran-- ``(A) having a covered service-connected disability rated as total, the Secretary shall permit the veteran to elect to receive, in lieu of the monthly compensation rate in effect under subsection (j), a monthly compensation equal to $2,917, which represents the average monthly salary for high school graduates in the United States, as determined by the Census Bureau for 2006; and ``(B) having a covered service-connected disability rated at a percentage other than total, the Secretary shall permit the veteran to elect to receive, in lieu of the monthly compensation rate in effect under subsections (a) through (i), as applicable, a monthly compensation equal to the amount that is the percentage of $2,917 that corresponds to the percentage of the service-connected disability rating of the veteran. ``(2) For purposes of this subsection, the term `covered service- connected disability' means a service-connected disability that-- ``(A) is attributable to an injury for which the veteran was awarded the Purple Heart; or ``(B) was incurred (as determined under criteria prescribed by the Secretary of Defense for purposes of section 1413a of title 10) as a direct result of armed conflict.''. (b) Application of Amendment.--The amendment made by subsection (a) shall apply with respect to veterans who became eligible to receive compensation under section 1110 of title 38, United States Code, after September 11, 2001, except that any recomputation of disability compensation for a veteran on account of such an amendment who so became eligible before the date of the enactment of this Act shall be effective only for months beginning after the date of the enactment of this Act.

Summary: Directs the Secretary of the military department concerned, in the case of a regular or reserve member of the Armed Forces with a combat-related disability who is entitled to monthly retired pay, to permit such member to elect an alternative retired pay rate based on $2,917, the average monthly salary for high school graduates in the United States. Directs the Secretary of Veterans Affairs, with respect to veterans with service-connected disabilities, to permit such veterans to elect to receive a monthly compensation of $2,917 (in the case of a service-connected disability rated as total) or a percentage of such amount (depending on the percentage rating of the disability).


SECTION 1. SHORT TITLE. This Act may be cited as the ``Administrative Simplification Compliance Act''. SEC. 2. EXTENSION OF DEADLINE FOR COVERED ENTITIES SUBMITTING COMPLIANCE PLANS. (a) In General.-- (1) Extension.--Subject to paragraph (2), notwithstanding section 1175(b)(1)(A) of the Social Security Act (42 U.S.C. 1320d- 4(b)(1)(A)) and section 162.900 of title 45, Code of Federal Regulations, a health care provider, health plan (other than a small health plan), or a health care clearinghouse shall not be considered to be in noncompliance with the applicable requirements of subparts I through R of part 162 of title 45, Code of Federal Regulations, before October 16, 2003. (2) Condition.--Paragraph (1) shall apply to a person described in such paragraph only if, before October 16, 2002, the person submits to the Secretary of Health and Human Services a plan of how the person will come into compliance with the requirements described in such paragraph not later than October 16, 2003. Such plan shall be a summary of the following: (A) An analysis reflecting the extent to which, and the reasons why, the person is not in compliance. (B) A budget, schedule, work plan, and implementation strategy for achieving compliance. (C) Whether the person plans to use or might use a contractor or other vendor to assist the person in achieving compliance. (D) A timeframe for testing that begins not later than April 16, 2003. (3) Electronic submission.--Plans described in paragraph (2) may be submitted electronically. (4) Model form.--Not later than March 31, 2002, the Secretary of Health and Human Services shall promulgate a model form that persons may use in drafting a plan described in paragraph (2). The promulgation of such form shall be made without regard to chapter 35 of title 44, United States Code (commonly known as the ``Paperwork Reduction Act''). (5) Analysis of plans; reports on solutions.-- (A) Analysis of plans.-- (i) Furnishing of plans.--Subject to subparagraph (D), the Secretary of Health and Human Services shall furnish the National Committee on Vital and Health Statistics with a sample of the plans submitted under paragraph (2) for analysis by such Committee. (ii) Analysis.--The National Committee on Vital and Health Statistics shall analyze the sample of the plans furnished under clause (i). (B) Reports on solutions.--The National Committee on Vital and Health Statistics shall regularly publish, and widely disseminate to the public, reports containing effective solutions to compliance problems identified in the plans analyzed under subparagraph (A). Such reports shall not relate specifically to any one plan but shall be written for the purpose of assisting the maximum number of persons to come into compliance by addressing the most common or challenging problems encountered by persons submitting such plans. (C) Consultation.--In carrying out this paragraph, the National Committee on Vital and Health Statistics shall consult with each organization-- (i) described in section 1172(c)(3)(B) of the Social Security Act (42 U.S.C. 1320d-1(c)(3)(B)); or (ii) designated by the Secretary of Health and Human Services under section 162.910(a) of title 45, Code of Federal Regulations. (D) Protection of confidential information.-- (i) In general.--The Secretary of Health and Human Services shall ensure that any material provided under subparagraph (A) to the National Committee on Vital and Health Statistics or any organization described in subparagraph (C) is redacted so as to prevent the disclosure of any-- (I) trade secrets; (II) commercial or financial information that is privileged or confidential; and (III) other information the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. (ii) Construction.--Nothing in clause (i) shall be construed to affect the application of section 552 of title 5, United States Code (commonly known as the ``Freedom of Information Act''), including the exceptions from disclosure provided under subsection (b) of such section. (6) Enforcement through exclusion from participation in medicare.-- (A) In general.--In the case of a person described in paragraph (1) who fails to submit a plan in accordance with paragraph (2), and who is not in compliance with the applicable requirements of subparts I through R of part 162 of title 45, Code of Federal Regulations, on or after October 16, 2002, the person may be excluded at the discretion of the Secretary of Health and Human Services from participation (including under part C or as a contractor under sections 1816, 1842, and 1893) in title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.). (B) Procedure.--The provisions of section 1128A of the Social Security Act (42 U.S.C. 1320a-7a) (other than the first and second sentences of subsection (a) and subsection (b)) shall apply to an exclusion under this paragraph in the same manner as such provisions apply with respect to an exclusion or proceeding under section 1128A(a) of such Act. (C) Construction.--The availability of an exclusion under this paragraph shall not be construed to affect the imposition of penalties under section 1176 of the Social Security Act (42 U.S.C. 1320d-5). (D) Nonapplicability to complying persons.--The exclusion under subparagraph (A) shall not apply to a person who-- (i) submits a plan in accordance with paragraph (2); or (ii) who is in compliance with the applicable requirements of subparts I through R of part 162 of title 45, Code of Federal Regulations, on or before October 16, 2002. (b) Special Rules.-- (1) Rules of construction.--Nothing in this section shall be construed-- (A) as modifying the October 16, 2003, deadline for a small health plan to comply with the requirements of subparts I through R of part 162 of title 45, Code of Federal Regulations; or (B) as modifying-- (i) the April 14, 2003, deadline for a health care provider, a health plan (other than a small health plan), or a health care clearinghouse to comply with the requirements of subpart E of part 164 of title 45, Code of Federal Regulations; or (ii) the April 14, 2004, deadline for a small health plan to comply with the requirements of such subpart. (2) Applicability of privacy standards before compliance deadline for information transaction standards.-- (A) In general.--Notwithstanding any other provision of law, during the period that begins on April 14, 2003, and ends on October 16, 2003, a health care provider or, subject to subparagraph (B), a health care clearinghouse, that transmits any health information in electronic form in connection with a transaction described in subparagraph (C) shall comply with the requirements of subpart E of part 164 of title 45, Code of Federal Regulations, without regard to whether the transmission meets the standards required by part 162 of such title. (B) Application to health care clearinghouses.--For purposes of this paragraph, during the period described in subparagraph (A), an entity that processes or facilitates the processing of information in connection with a transaction described in subparagraph (C) and that otherwise would be treated as a health care clearinghouse shall be treated as a health care clearinghouse without regard to whether the processing or facilitation produces (or is required to produce) standard data elements or a standard transaction as required by part 162 of title 45, Code of Federal Regulations. (C) Transactions described.--The transactions described in this subparagraph are the following: (i) A health care claims or equivalent encounter information transaction. (ii) A health care payment and remittance advice transaction. (iii) A coordination of benefits transaction. (iv) A health care claim status transaction. (v) An enrollment and disenrollment in a health plan transaction. (vi) An eligibility for a health plan transaction. (vii) A health plan premium payments transaction. (viii) A referral certification and authorization transaction. (c) Definitions.--In this section-- (1) the terms ``health care provider'', ``health plan'', and ``health care clearinghouse'' have the meaning given those terms in section 1171 of the Social Security Act (42 U.S.C. 1320d) and section 160.103 of title 45, Code of Federal Regulations; (2) the terms ``small health plan'' and ``transaction'' have the meaning given those terms in section 160.103 of title 45, Code of Federal Regulations; and (3) the terms ``health care claims or equivalent encounter information transaction'', ``health care payment and remittance advice transaction'', ``coordination of benefits transaction'', ``health care claim status transaction'', ``enrollment and disenrollment in a health plan transaction'', ``eligibility for a health plan transaction'', ``health plan premium payments transaction'', and ``referral certification and authorization transaction'' have the meanings given those terms in sections 162.1101, 162.1601, 162.1801, 162.1401, 162.1501, 162.1201, 162.1701, and 162.1301 of title 45, Code of Federal Regulations, respectively. SEC. 3. REQUIRING ELECTRONIC SUBMISSION OF MEDICARE CLAIMS. (a) In General.--Section 1862 of the Social Security Act (42 U.S.C. 1395y) is amended-- (1) in subsection (a)-- (A) by striking ``or'' at the end of paragraph (20); (B) by striking the period at the end of paragraph (21) and inserting ``; or''; and (C) by inserting after paragraph (21) the following new paragraph: ``(22) subject to subsection (h), for which a claim is submitted other than in an electronic form specified by the Secretary.''; and (2) by inserting after subsection (g) the following new subsection: ``(h)(1) The Secretary-- ``(A) shall waive the application of subsection (a)(22) in cases in which-- ``(i) there is no method available for the submission of claims in an electronic form; or ``(ii) the entity submitting the claim is a small provider of services or supplier; and ``(B) may waive the application of such subsection in such unusual cases as the Secretary finds appropriate. ``(2) For purposes of this subsection, the term `small provider of services or supplier' means-- ``(A) a provider of services with fewer than 25 full-time equivalent employees; or ``(B) a physician, practitioner, facility, or supplier (other than provider of services) with fewer than 10 full-time equivalent employees.''. (b) Effective Date.--The amendments made by subsection (a) shall apply to claims submitted on or after October 16, 2003. SEC. 4. CLARIFICATION WITH RESPECT TO APPLICABILITY OF ADMINISTRATIVE SIMPLIFICATION REQUIREMENTS TO MEDICARE+CHOICE ORGANIZATIONS. Section 1171(5)(D) of the Social Security Act (42 U.S.C. 1320d(5)(D)) is amended by striking ``Part A or part B'' and inserting ``Parts A, B, or C''. SEC. 5. AUTHORIZATION OF APPROPRIATIONS FOR IMPLEMENTATION OF REGULATIONS. (a) In General.--Subject to subsection (b), and in addition to any other amounts that may be authorized to be appropriated, there are authorized to be appropriated a total of $44,200,000, for-- (1) technical assistance, education and outreach, and enforcement activities related to subparts I through R of part 162 of title 45, Code of Federal Regulations; and (2) adopting the standards required to be adopted under section 1173 of the Social Security Act (42 U.S.C. 1320d-2). (b) Reductions.-- (1) Model form 14 days late.--If the Secretary fails to promulgate the model form described in section 1(a)(4) by the date that is 14 days after the deadline described in such section, the amount referred to in subsection (a) shall be reduced by 25 percent. (2) Model form 30 days late.--If the Secretary fails to promulgate the model form described in section 1(a)(4) by the date that is 30 days after the deadline described in such section, the amount referred to in subsection (a) shall be reduced by 50 percent. (3) Model form 45 days late.--If the Secretary fails to promulgate the model form described in section 1(a)(4) by the date that is 45 days after the deadline described in such section, the amount referred to in subsection (a) shall be reduced by 75 percent. (4) Model form 60 days late.--If the Secretary fails to promulgate the model form described in section 1(a)(4) by the date that is 60 days after the deadline described in such section, the amount referred to in subsection (a) shall be reduced by 100 percent. Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

Summary: Administrative Simplification Compliance Act - Extends by one year the deadlines for compliance by health care providers, health plans other than small health plans, and health care clearinghouses with the standards for electronic health care transactions and code sets adopted under part C (Administrative Simplification) of title XI of the Social Security Act (SSA) by the Secretary of Health and Human Services only if, before the current deadline, such entity submits to the Secretary a plan for compliance with such standards.Directs the Secretary to furnish the National Committee on Vital and Health Statistics with a sample of such plans for analysis for reports containing effective solutions to compliance problems identified in the plans.Provides for exclusion from participation in Medicare (SSA title XVIII) for noncompliance.Amends SSA title XVIII to require the electronic submission of Medicare claims except in certain circumstances.Amends SSA title XI part C to include the Medicare+Choice program as a health plan (thus applying administrative simplification requirements to Medicare+Choice organizations).Authorizes appropriations.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Autofill Act of 2015''. SEC. 2. AUTOMATED PARTIALLY PRE-POPULATED TAX RETURNS. (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 7529. AUTOMATED PARTIALLY PRE-POPULATED TAX RETURNS. ``(a) Establishment of Program.--The Secretary shall establish a program under which taxpayers may download forms relating to the individual income tax returns that are populated with return information reported to the Secretary under chapter 61 and reported to the Secretary pursuant to section 232 of the Social Security Act. ``(b) Requirements Relating to Information.-- ``(1) Deadline for making information available.--The Secretary shall make such return information available under the program established under subsection (a) not later than 15 days after the Secretary receives such information. ``(2) Format of information made available.--Return information shall be made available under the program established under subsection (a) in both a printable document file suitable for manual completion and filing and in a computer-readable form suitable for use by automated tax preparation software. ``(c) Autofill Service Deadlines.-- ``(1) Standards.--Not later than October 31, 2015, the Secretary shall-- ``(A) establish standards for data download to tax preparation software, and ``(B) provide a demonstration server for downloading the partially populated printable document file. ``(2) Tax forms.--Not later than February 15, 2016, and annually thereafter, the Secretary shall provide on the Secretary's Web site a secure function that allows a taxpayer to download, as both a printable document file and in a form suitable for input to automatic tax preparation software, the 1040, 1040A, and 1040EZ forms that are populated with information with respect to the taxpayer that is reported under chapter 61 or any other provision of this title under which reporting of information is required. ``(d) Taxpayer Responsibility.--Nothing in this section shall be construed to absolve the taxpayer from full responsibility for the accuracy or completeness of his return of tax. ``(e) Disclaimer.--Before any form can be downloaded under the program established under subsection (a), taxpayer must acknowledge that-- ``(1) the taxpayer is responsible for the accuracy of his return, and ``(2) all information provided in the downloadable form under such program needs to be verified. ``(f) Information Provided for Wage and Self-Employment Income.-- For purposes of subsection (a)-- ``(1) Information related to calendar year 2015.--In the case of information relating to wages paid, and amounts of self-employment income, for calendar year 2015 required to be provided to the Commissioner of Social Security under section 205(c)(2)(A) of the Social Security Act (42 U.S.C. 405(c)(2)(A)), the Commissioner shall, using best efforts, make such information available to the Secretary not later than January 31, 2016. ``(2) Information related to calendar year 2016 and thereafter.--In the case of information relating to wages paid, and amounts of self-employment income, for any calendar year after 2015 required to be provided to the Commissioner of Social Security under section 205(c)(2)(A) of the Social Security Act (42 U.S.C. 405(c)(2)(A)), the Commissioner shall make such information available to the Secretary not later than the January 31 of the calendar year following the calendar year to which such wages and self-employment income relate.''. (b) Filing Deadline for Information Returns.--Section 6071(b) of such Code is amended to read as follows: ``(b) Information Returns.--Returns made under part III of this subchapter shall be filed on or before January 31 of the year following the calendar year to which such returns relate. Section 6081 shall not apply to returns under such part III.''. (c) Conforming Amendment to Social Security Act.--Section 205(c)(2)(A) of the Social Security Act (42 U.S.C. 405(c)(2)(A)) is amended by adding at the end the following new sentence: ``For purposes of the preceding sentence, the Commissioner shall require that information relating to wages paid, and amounts of self-employment income, be provided to the Commissioner not later than January 31 of the year following the calendar year to which such wages and self- employment income relate.''. (d) Clerical Amendment.--The table of sections for chapter 77 of such Code is amended by adding at the end the following new item: ``Sec. 7529. Automated partially pre-populated tax returns.''. (e) Effective Date.--The amendments made by this section shall apply to returns for taxable years beginning after December 31, 2014.

Summary: Autofill Act of 2015 Amends the Internal Revenue Code to require the Department of the Treasury to: (1) establish a program to allow taxpayers to download income tax forms that are populated with tax return information (e.g., wages, withholding, and self-employment income) previously reported to Treasury for the taxable year; (2) establish standards by October 31, 2015, for data download to tax preparation software; and (3) provide, not later than February 15, 2016, and annually thereafter, on the website of Treasury a secure function that allows a taxpayer to download, as both a printable document file and in a form suitable for input to automatic tax preparation software, the 1040, 1040A, and 1040EZ forms that are populated with tax return information previously reported to Treasury. Establishes deadlines for reporting tax return information to Treasury and for making such information available for populating tax returns.


SECTION 1. SHORT TITLE. This Act may be cited as the ``National Treatment in Banking Act of 1994''. SEC. 2. FAILURE TO ACCORD NATIONAL TREATMENT TO UNITED STATES BANKING ORGANIZATIONS. (a) Identifying Countries That May Be Denying National Treatment to United States Banking Organizations.--The Secretary of the Treasury shall identify, after consultation with the Federal banking agencies, the extent to which foreign countries may be denying national treatment to United States banking organizations-- (1) based on information relating to banking in the most recent report under section 3602 of the Omnibus Trade and Competitiveness Act of 1988 (or the most recent update of such report); or (2) based on more recent information that the Secretary considers appropriate. (b) Assessing Whether Possible Denial of National Treatment May Be Having a Significant Adverse Effect.-- (1) In general.--The Secretary shall assess, after consultation with the Federal banking agencies, whether the possible denial of national treatment to United States banking organizations by a foreign country identified under subsection (a) may be having a significant adverse effect on such organizations. (2) Factors to be considered.--In making any assessment under paragraph (1), the Secretary shall consider appropriate factors, including the following: (A) The extent of United States trade with and investment in the foreign country, the size of the foreign country's markets for banking services, and the extent to which United States banking organizations operate or seek to operate in those markets. (B) The importance of operations by United States banking organizations in the foreign country to the export of goods and services by United States firms to such country. (C) The extent to which the foreign country provides in advance to United States banking organizations a written draft of any measure of general application that the country proposes to adopt, such as regulations, guidelines, or other policies regarding new products and services, in order to allow an opportunity for such organizations to comment on the measure and for such comments to be taken into account by the foreign country. (D) The extent to which the foreign country-- (i) makes available, in writing, to United States banking organizations the foreign country's requirements for completing any application relating to the provision of financial services by any such organization; (ii) applies published, objective standards and criteria in evaluating any such application from any United States banking organization; and (iii) renders administrative decisions relating to any such application within a reasonable period of time. (3) Solicitation of comments.--Before making any assessment under paragraph (1), the Secretary may solicit comments concerning the effect of the possible denial of national treatment on United States banking organizations from interested parties. (c) Publication.--The Secretary may publish a notice in the Federal Register of-- (1) any assessment made under subsection (b)(1) with respect to any country; and (2) any change made with respect to any assessment under such subsection which was previously published in the Federal Register. (d) Definitions.--The following definitions shall apply for purposes of this section: (1) Banking organization.-- (A) In general.--The term ``banking organization'' means any bank, any bank holding company (including any company required to file reports pursuant to section 4(f)(6) of the Bank Holding Company Act of 1956), and any savings and loan holding company (as such term is defined in section 10(a)(1)(D) of the Home Owners' Loan Act). (B) Banking terms.--For purposes of this paragraph, the terms ``bank'' and ``bank holding company'' have the same meaning as in section 2 of the Bank Holding Company Act of 1956. (2) Federal banking agencies.--The term ``Federal banking agencies'' has the same meaning as in section 3(z) of the Federal Deposit Insurance Act. (3) National treatment.--The term ``national treatment'' means, with respect to any foreign country, treatment that offers United States banking organizations the same competitive opportunities (including effective market access) in such country as are available to the foreign country's domestic banking organizations in like circumstances. (4) Secretary.--The term ``Secretary'' means the Secretary of the Treasury. SEC. 3. APPLICATIONS BY FOREIGN BANKS AND OTHER PERSONS OF A FOREIGN COUNTRY. (a) Applications Under the International Banking Act of 1978.-- Section 7(d) of the International Banking Act of 1978 (12 U.S.C. 3105(d)) is amended by adding at the end the following new paragraph: ``(6) Additional standard.--In acting on any application under paragraph (1), the Board shall take into account whether the Secretary of the Treasury has published a notice, in accordance with section 2(c) of the National Treatment in Banking Act of 1994, that the possible denial of national treatment to United States banking organizations by the foreign bank's home country identified under section 2(a) of such Act may be having a significant adverse effect on such organizations.''. (b) Applications Under the Bank Holding Company Act of 1956.-- Section 5 of the Bank Holding Company Act of 1956 (12 U.S.C. 1844) is amended by adding at the end the following new subsection: ``(g) Applications by a Foreign Bank.--In considering any application or notice under section 3 or 4 by any foreign bank (as defined in section 1(b) of the International Banking Act of 1978), the Board shall take into account whether the Secretary of the Treasury has published a notice, in accordance with section 2(c) of the National Treatment in Banking Act of 1994, that the possible denial of national treatment to United States banking organizations by the foreign bank's home country identified under section 2(a) of such Act may be having a significant adverse effect on such organizations.''. (c) Amendment to Change in Bank Control Act.--Section 7(j) of the Federal Deposit Insurance Act (12 U.S.C. 1817(j)) is amended by adding at the end the following new paragraph: ``(19) Notice by a person of a foreign country.-- ``(A) In general.--In considering a notice under this subsection by a person of a foreign country, the appropriate Federal banking agency shall take into account whether the Secretary of the Treasury has published a notice, in accordance with section 2(c) of the National Treatment in Banking Act of 1994, that the possible denial of national treatment to United States banking organizations by such person's home country identified under section 2(a) of such Act may be having a significant adverse effect on such organizations. ``(B) Person of a foreign country defined.--For purposes of this paragraph, the term `person of a foreign country' means-- ``(i) any entity that-- ``(I) is organized under the laws of the foreign country, or ``(II) has the entity's principal place of business in the foreign country; ``(ii) an individual who-- ``(I) is a citizen of the foreign country, or ``(II) is domiciled in the foreign country; and ``(iii) any person that is, directly or indirectly, under the control of any entity or individual described in clause (i) or (ii).''. (d) Amendment to National Bank Act.--Section 5155 of the Revised Statutes (12 U.S.C. 36) is amended by adding at the end the following new subsection: ``(i) Application by a Bank Which Is a Person of a Foreign Country.--In considering any application under this section by any bank which is a person of a foreign country (as defined in section 7(j)(19)(B) of the Federal Deposit Insurance Act), the Comptroller of the Currency shall take into account whether the Secretary of the Treasury has published a notice, in accordance with section 2(c) of the National Treatment in Banking Act of 1994, that the possible denial of national treatment to United States banking organizations by such person's home country identified under section 2(a) of such Act may be having a significant adverse effect on such organizations.''. (e) Amendment to Federal Deposit Insurance Act.--Section 18(c) of the Federal Deposit Insurance Act (12 U.S.C. 1828(c)) is amended by adding at the end the following new paragraph: ``(12) Application by a bank which is a person of a foreign country.--In considering any merger transaction under this subsection involving any bank which is a person of a foreign country (as defined in section 7(j)(19)(B)), the responsible agency shall take into account whether the Secretary of the Treasury has published a notice, in accordance with section 2(c) of the National Treatment in Banking Act of 1994, that the possible denial of national treatment to United States banking organizations by such person's home country identified under section 2(a) of such Act may be having a significant adverse effect on such organizations.''. (f) Amendment to Federal Reserve Act.--The 3d undesignated paragraph of section 9 of the Federal Reserve Act (12 U.S.C. 321) is amended in the proviso by inserting ``, including section 5155(i) of the Revised Statutes,'' after ``limitations and restrictions''. SEC. 4. CONSISTENCY WITH BILATERAL AND MULTILATERAL AGREEMENTS. No authority under this Act or any amendment made by this Act to any other law may be used to take any action with respect to a foreign country which is inconsistent with any bilateral or multilateral agreement that governs financial services in which such country is obligated to provide national treatment for United States banking organizations. Passed the House of Representatives September 30, 1994. Attest: DONNALD K. ANDERSON, Clerk.

Summary: National Treatment in Banking Act of 1994 - Directs the Secretary of the Treasury to: (1) identify the extent to which foreign countries may be denying national treatment to U.S. banking organizations; and (2) assess whether the possible denial of national treatment to such banking organizations may be having a significant adverse effect upon them. Authorizes the Secretary to publish notice of such assessments in the Federal Register. Amends the International Banking Act of 1978, the Bank Holding Company Act of 1956, the Federal Deposit Insurance Act, and the National Bank Act to direct the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Comptroller of the Currency to take into account whether the Secretary has published such notice in the Federal Register when considering applications by foreign banks or other persons of a foreign country. Declares that no authority under this Act or any amendment it makes to any other law may be used to take any action with respect to a foreign country which is inconsistent with any bilateral or multilateral agreement that governs financial services in which such country is obligated to provide national treatment for U.S. banking organizations.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Notch Fairness Act of 1998''. SEC. 2. NEW GUARANTEED MINIMUM PRIMARY INSURANCE AMOUNT WHERE ELIGIBILITY ARISES DURING TRANSITIONAL PERIOD. (a) In General.--Section 215(a) of the Social Security Act is amended-- (1) in paragraph (4)(B), by inserting ``(with or without the application of paragraph (8))'' after ``would be made'', and by striking ``1984'' in clause (i) and inserting ``1989''; and (2) by adding at the end the following: ``(8)(A) In the case of an individual described in paragraph (4)(B) (subject to subparagraphs (F) and (G) of this paragraph), the amount of the individual's primary insurance amount as computed or recomputed under paragraph (1) shall be deemed equal to the sum of-- ``(i) such amount, and ``(ii) the applicable transitional increase amount (if any). ``(B) For purposes of subparagraph (A)(ii), the term `applicable transitional increase amount' means, in the case of any individual, the product derived by multiplying-- ``(i) the excess under former law, by ``(ii) the applicable percentage in relation to the year in which the individual becomes eligible for old-age insurance benefits, as determined by the following table: ``If the individual becomes eligible for The applicable such benefits in: percentage is: 1979............................... 55 percent 1980............................... 45 percent 1981............................... 35 percent 1982............................... 32 percent 1983............................... 25 percent 1984............................... 20 percent 1985............................... 16 percent 1986............................... 10 percent 1987............................... 3 percent 1988............................... 5 percent. ``(C) For purposes of subparagraph (B), the term `excess under former law' means, in the case of any individual, the excess of-- ``(i) the applicable former law primary insurance amount, over ``(ii) the amount which would be such individual's primary insurance amount if computed or recomputed under this section without regard to this paragraph and paragraphs (4), (5), and (6). ``(D) For purposes of subparagraph (C)(i), the term `applicable former law primary insurance amount' means, in the case of any individual, the amount which would be such individual's primary insurance amount if it were-- ``(i) computed or recomputed (pursuant to paragraph (4)(B)(i)) under section 215(a) as in effect in December 1978, or ``(ii) computed or recomputed (pursuant to paragraph (4)(B)(ii)) as provided by subsection (d), (as applicable) and modified as provided by subparagraph (E). ``(E) In determining the amount which would be an individual's primary insurance amount as provided in subparagraph (D)-- ``(i) subsection (b)(4) shall not apply; ``(ii) section 215(b) as in effect in December 1978 shall apply, except that section 215(b)(2)(C) (as then in effect) shall be deemed to provide that an individual's `computation base years' may include only calendar years in the period after 1950 (or 1936 if applicable) and ending with the calendar year in which such individual attains age 61, plus the 3 calendar years after such period for which the total of such individual's wages and self-employment income is the largest; and ``(iii) subdivision (I) in the last sentence of paragraph (4) shall be applied as though the words `without regard to any increases in that table' in such subdivision read `including any increases in that table'. ``(F) This paragraph shall apply in the case of any individual only if such application results in a primary insurance amount for such individual that is greater than it would be if computed or recomputed under paragraph (4)(B) without regard to this paragraph. ``(G)(i) This paragraph shall apply in the case of any individual subject to any timely election to receive lump sum payments under this subparagraph. ``(ii) A written election to receive lump sum payments under this subparagraph, in lieu of the application of this paragraph to the computation of the primary insurance amount of an individual described in paragraph (4)(B), may be filed with the Commissioner of Social Security in such form and manner as shall be prescribed in regulations of the Commissioner. Any such election may be filed by such individual or, in the event of such individual's death before any such election is filed by such individual, by any other beneficiary entitled to benefits under section 202 on the basis of such individual's wages and self- employment income. Any such election filed after December 31, 1998, shall be null and void and of no effect. ``(iii) Upon receipt by the Commissioner of a timely election filed by the individual described in paragraph (4)(B) in accordance with clause (ii)-- ``(I) the Commissioner shall certify receipt of such election to the Secretary of the Treasury, and the Secretary of the Treasury, after receipt of such certification, shall pay such individual, from amounts in the Federal Old-Age and Survivors Insurance Trust Fund, a total amount equal to $5,000, in 4 annual lump sum installments of $1,250, the first of which shall be made during fiscal year 1999 not later than July 1, 1999, and ``(II) subparagraph (A) shall not apply in determining such individual's primary insurance amount. ``(iv) Upon receipt by the Commissioner as of December 31, 1998, of a timely election filed in accordance with clause (ii) by at least one beneficiary entitled to benefits on the basis of the wages and self- employment income of a deceased individual described in paragraph (4)(B), if such deceased individual has filed no timely election in accordance with clause (ii)-- ``(I) the Commissioner shall certify receipt of all such elections received as of such date to the Secretary of the Treasury, and the Secretary of the Treasury, after receipt of such certification, shall pay each beneficiary filing such a timely election, from amounts in the Federal Old-Age and Survivors Insurance Trust Fund, a total amount equal to $5,000 (or, in the case of 2 or more such beneficiaries, such amount distributed evenly among such beneficiaries), in 4 equal annual lump sum installments, the first of which shall be made during fiscal year 1999 not later than July 1, 1999, and ``(II) solely for purposes of determining the amount of such beneficiary's benefits, subparagraph (A) shall be deemed not to apply in determining the deceased individual's primary insurance amount.''. (b) Effective Date and Related Rules.-- (1) Applicability of amendments.-- (A) In general.--Except as provided in paragraph (2), the amendments made by this Act shall be effective as though they had been included or reflected in section 201 of the Social Security Amendments of 1977. (B) Applicability.--No monthly benefit or primary insurance amount under title II of the Social Security Act shall be increased by reason of such amendments for any month before July 1999. The amendments made this section shall apply with respect to benefits payable in months in any fiscal year after fiscal year 2002 only if the corresponding decrease in adjusted discretionary spending limits for budget authority and outlays under section 3 of this Act for fiscal years prior to fiscal year 2003 is extended by Federal law to such fiscal year after fiscal year 2002. (2) Recomputation to reflect benefit increases.--In any case in which an individual is entitled to monthly insurance benefits under title II of the Social Security Act for June 1999, if such benefits are based on a primary insurance amount computed-- (A) under section 215 of such Act as in effect (by reason of the Social Security Amendments of 1977) after December 1978, or (B) under section 215 of such Act as in effect prior to January 1979 by reason of subsection (a)(4)(B) of such section (as amended by the Social Security Amendments of 1977), the Commissioner of Social Security (notwithstanding section 215(f)(1) of the Social Security Act) shall recompute such primary insurance amount so as to take into account the amendments made by this Act. SEC. 3. OFFSET PROVIDED BY PROJECTED FEDERAL BUDGET SURPLUSES. Amounts offset by this Act shall not be counted as direct spending for purposes of the budgetary limits provided in the Congressional Budget Act of 1974 and the Balanced Budget and Emergency Deficit Control Act of 1985.

Summary: Notch Fairness Act of 1998 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to revise the formula for the computation of minimum old age insurance benefits for individuals who reached age 65 in or after 1979 and to whom applies the 15-year transition period for the changes in benefit computation rules enacted in the Social Security Amendments of 1977. Sets forth a schedule of additional benefit increases for such beneficiaries (and related beneficiaries), with percentages declining from 55 percent to five percent and keyed to the year an individual became eligible for such benefits between 1979 and 1988. Allows such beneficiaries, in the alternative, to receive lump sum payments over four years totaling $5,000. Provides that amounts offset by this Act shall not be counted as direct spending for purposes of the budgetary limits provided in the Congressional Budget Act of 1974 and the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).


SECTION 1. SHORT TITLE. This Act may be cited as the ``Intergovernmental Law Enforcement Information Sharing Act of 2001''. SEC. 2. CONGRESSIONAL FINDINGS. Congress finds the following: (1) Governors and mayors are responsible for the protection of their constituents, and State and local agencies are typically the first responders to emergencies. Therefore, State and local officials and agencies must be able to receive information regarding potential threats within their jurisdictions. (2) Most State and local law enforcement authorities currently have mechanisms in place to receive and protect classified information provided by Federal officials. These mechanisms must be supplemented to include elected officials and additional senior law enforcement officials in every State. (3) Expanding the issuance of security clearances, consistent with all applicable Federal standards and investigative requirements, is an important means of improving information sharing among Federal, State, and local officials. (4) There is a need for a comprehensive review of procedures within Federal law enforcement agencies in order to identify and remedy unnecessary barriers to information sharing among Federal, State, and local law enforcement agencies. SEC. 3. SECURITY CLEARANCES AND ENHANCED INFORMATION SHARING. Chapter 65 of title 31, United States Code, is amended by adding at the end the following new section: ``Sec. 6509. Intergovernmental cooperation to enhance the sharing of law enforcement information ``(a) The Attorney General shall expeditiously carry out security clearance investigations for the persons identified in subsection (b), and shall grant appropriate security clearances to all such persons who qualify for clearances under the standards set forth in applicable laws and Executive orders. ``(b) The persons referred to in subsection (a) are: ``(1) Every Governor of a State or territory who applies for a security clearance. ``(2) Every chief elected official of a political subdivision of a State or territory with a population exceeding 30,000 who applies for a security clearance. ``(3) At least one senior law enforcement official for each State or territory, as designated by the Governor of such State or territory. ``(4) At least one senior law enforcement official for each political subdivision described in paragraph (2), as designated by the chief elected official of such subdivision. ``(5) Law enforcement officers from State, territorial, and local agencies that participate in Federal counter-terrorism working groups, joint or regional terrorism task forces, and other activities involving the combined efforts of Federal and non-Federal law enforcement agencies. ``(6) The chiefs, commissioners, sheriffs, or comparable officials who head each State, territorial, and local agency that participates in a working group, task force, or similar activity described in paragraph (5). ``(c)(1) The Attorney General may charge State, territorial, and local governments, in whole or in part, for the costs of carrying out security clearance investigations and granting security clearances under this section. Such charges may not exceed the amounts charged for carrying out such investigations and granting such clearances for Federal employees. ``(2) The Attorney General may waive any charges that would otherwise apply under paragraph (1) to a State, territorial, or local government if such government agrees to promptly provide Federal officials, without charge, access to the criminal databases of such government for the purpose of conducting personnel security background investigations for military, civilian, and contract employees. ``(d) To the maximum extent practicable, the Attorney General shall ensure that information systems, including databases, are configured to allow efficient and effective sharing of information among appropriate Federal, State, territorial, and local officials and agencies.''. SEC. 4. STUDY BY THE ATTORNEY GENERAL. (a) Study Required.--The Attorney General shall conduct a study of methods to enhance the sharing of sensitive Federal law enforcement information with State, territorial, and local law enforcement officials. The study shall review-- (1) appropriate safeguards to protect confidential sources and methods; (2) mechanisms for determining the credibility of information relating to potential threats; (3) restrictions on access to Federal databases by State, territorial, and local elected officials and law enforcement personnel; and (4) any other matter that the Attorney General considers appropriate. (b) Participation.--The Attorney General shall ensure that officials from State, territorial, and local law enforcement agencies participate in the study. (c) Report.--Not later than 6 months after the date of the enactment of this Act, the Attorney General shall submit a report containing the findings and recommendations of the study to the Committee on Government Reform and the Committee on the Judiciary of the House of Representatives and the Committee on Governmental Affairs and the Committee on the Judiciary of the Senate. SEC. 5. DISCLAIMER. Nothing in this Act shall be construed to limit the authority of the head of a Federal agency to classify information or to continue the classification of information previously classified by an agency.

Summary: Intergovernmental Law Enforcement Information Sharing Act of 2001 - Directs the Attorney General to expeditiously carry out security clearance investigations for, and to grant appropriate security clearances to, specified persons, including: (1) every Governor who applies for a security clearance; (2) at least one senior law enforcement official for each State or territory; (3) law enforcement officers from State, territorial, and local agencies that participate in Federal counter-terrorism working groups or joint or regional terrorism task forces; and (4) the chiefs, commissioners, sheriffs, or comparable officials who head State, territorial, and local agencies that participate in such working groups or task forces.Authorizes the Attorney General to: (1) charge State, territorial, and local governments for the costs of carrying out security clearance investigations and granting security clearances, not to exceed the amounts charged for Federal employees; and (2) waive any charges that would otherwise apply to a State, territorial, or local government if such government agrees to promptly provide Federal officials, without charge, with access to criminal databases for the purpose of conducting personnel security background investigations for military, civilian, and contract employees.Directs the Attorney General to: (1) ensure that information systems, including databases, are configured to allow efficient and effective sharing of information among appropriate Federal, State, territorial, and local officials and agencies; and (2) conduct a study of methods to enhance the sharing of sensitive Federal law enforcement information with State, territorial, and local law enforcement officials.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Promoting Human Rights by Ending Israeli Military Detention of Palestinian Children Act''. SEC. 2. FINDINGS. Congress finds the following: (1) Israel ratified the Convention on the Rights of the Child on October 3, 1991, which states-- (A) in article 37(a), that ``no child shall be subject to torture or other cruel, inhuman or degrading treatment or punishment''; (B) in article 37(b), that the arrest, detention or imprisonment of a child ``shall be used only as a measure of last resort and for the shortest appropriate period of time''; (C) in article 37(c), that ``every child deprived of liberty shall be treated with humanity and respect for the inherent dignity of the human person, and in a manner which takes into account the needs of persons of his or her age''; and (D) in article 37(d), that ``[e]very child deprived of his or her liberty shall have the right to prompt access to legal and other appropriate assistance, as well as the right to challenge the legality of the deprivation of his or her liberty before a court or other competent, independent and impartial authority, and to a prompt decision on any such action''. (2) In the Israeli-occupied West Bank, there are two separate legal systems, with Israeli military law imposed on Palestinians and Israeli civilian law applied to Israeli settlers. (3) The Israeli military detains around 500 to 700 Palestinian children between the ages of 12 and 17 each year and prosecutes them before a military court system that lacks basic and fundamental guarantees of due process in violation of international standards. (4) Approximately 2,700,000 Palestinians live in the West Bank, of which around 47 percent are children under the age of 18, who live under military occupation, the constant fear of arrest, detention, and violence by the Israeli military, and the threat of recruitment by armed groups. (5) Since 2000, an estimated 10,000 Palestinian children have been detained by Israeli security forces in the West Bank and prosecuted in the Israeli military court system. (6) Children under the age of 12 cannot be prosecuted in Israeli military courts. However, Israeli military forces detain children under the age of 12 and question them, for several hours, before releasing them to their families or to Palestinian authorities. (7) Human Rights Watch documented, in a July 2015 report titled ``Israel: Security Forces Abuse Palestinian Children'', that such detentions also included the use of chokeholds, beatings, and coercive interrogation on children between the ages of 11 and 15 years. (8) The United Nations Children's Fund (UNICEF) concluded, in a February 2013 report titled ``Children in Israeli Military Detention'', that the ``ill-treatment of children who come in contact with the military detention system appears to be widespread, systematic and institutionalized throughout the process, from the moment of arrest until the child's prosecution and eventual conviction and sentencing''. (9) The 2013 UNICEF report further determines that the Israeli system of military detention of Palestinian children profoundly deviates from international norms, stating that ``in no other country are children systematically tried by juvenile military courts that, by definition, fall short of providing the necessary guarantees to ensure respect for their rights''. (10) UNICEF also released reports in October 2013 and February 2015 noting that Israeli authorities have, since March 2013, issued new military orders and taken steps to reinforce existing military and police standard operating procedures relating to the detention of Palestinian children. However, the reports still found continued and persistent evidence of ill- treatment of Palestinian children detained by Israeli forces. (11) In 2013, the annual Country Report on Human Rights Practices for Israel and the Occupied Territories (``Annual Report'') published by the Department of State noted that Israeli security services continued to abuse, and in some cases torture minors, frequently arrested on suspicion of stone- throwing, in order to coerce confessions. The torture tactics used included threats, intimidation, long-term handcuffing, beatings, and solitary confinement. (12) The 2013 Annual Report also stated that ``signed confessions by Palestinian minors, written in Hebrew, a language most could not read, continued to be used as evidence against them in Israeli military courts''. (13) The 2016 Annual Report noted a ``significant increase in detentions of minors'' in 2016, and that ``Israeli authorities continued to use confessions signed by Palestinian minors, written in Hebrew.'' It also highlighted the renewed use of ``administrative detention'' against Palestinians, including children, a practice in which a detainee may be held indefinitely, without charge or trial, by the order of a military commander or other government official. (14) The nongovernmental organization Defense for Children International Palestine collected affidavits from 429 West Bank children who were detained between 2012 and 2015, and concluded that-- (A) three-quarters of the children endured physical violence following arrest; (B) under Israeli military law, children do not have the right to a lawyer during interrogation; (C) 97 percent of the children did not have a parent present during their interrogation; (D) 84 percent of the children were not properly informed of their rights by Israeli police; (E) interrogators used stress positions, threats of violence, and isolation to coerce confessions from detained children; and (F) 66 children were held in pre-trial, pre-charge isolation for interrogation purposes for an average period of 13 days. (15) Amendments to Israeli military law concerning the detention of Palestinian children have had little to no impact on the treatment of children during the first 24 to 48 hours after an arrest, when the majority of their ill-treatment occurs. (16) In 2002, the United Nations Committee on the Rights of the Child, which monitors implementation of the Convention on the Rights of the Child, reviewed Israel's compliance with the Convention and expressed serious concern regarding ``allegations and complaints of inhuman or degrading practices and of torture and ill-treatment of Palestinian children'' during arrest, interrogation, and detention. (17) In 2013, the Committee declared that Palestinian children arrested by Israeli forces ``continue to be systematically subject to degrading treatment, and often to acts of torture'' and that Israel had ``fully disregarded'' the previous recommendations of the Committee to comply with international law. SEC. 3. PURPOSE. The purpose of this Act is to promote and protect the human rights of Palestinian children and to ensure that United States taxpayer funds shall not be used to support the military detention of Palestinian children. SEC. 4. SENSE OF CONGRESS. It is the sense of Congress that the detention and prosecution of Palestinian children in a military court system by the Government of Israel-- (1) violates international law and internationally recognized standards of human rights; (2) is contrary to the values of the American people and the efforts of the United States to support equality, human rights, and dignity for both Palestinians and Israelis; (3) undermines efforts by the United States to achieve a just and lasting peace between Israel and the Palestinians; and (4) should be terminated and replaced with a juvenile justice system in which Israeli authorities do not discriminate between the treatment of Israeli and Palestinian children and that adheres to internationally recognized standards of human rights and obligations. SEC. 5. STATEMENT OF POLICY. It is the policy of the United States not to support the military detention of Palestinian children, a practice that results in widespread and systematic human rights violations against Palestinian child detainees and is inconsistent with the values of the United States. SEC. 6. PROHIBITION ON UNITED STATES FUNDS TO SUPPORT MILITARY DETENTION OF PALESTINIAN CHILDREN. (a) Prohibition.--Notwithstanding any other provision of law, none of the funds authorized to be appropriated for assistance to Israel may be used to support the military detention, interrogation, abuse, or ill-treatment of Palestinian children in violation of international humanitarian law or to support the use against Palestinian children of any of the following practices: (1) Torture or cruel, inhumane, or degrading treatment. (2) Physical violence, including restraint in stress positions. (3) Hooding, sensory deprivation, death threats, or other forms of psychological abuse. (4) Incommunicado detention or solitary confinement. (5) Administrative detention, as described in section 2(13). (6) Denial of access to parents or legal counsel during interrogations. (7) Confessions obtained by force or coercion. (b) Certification.--Not later than October 15, 2018, and annually thereafter, the Secretary of State shall submit to the Committee on Appropriations of the House of Representatives and the Committee on Appropriations of the Senate-- (1) a certification that none of the funds obligated or expended in the previous fiscal year for assistance to the Government of Israel have been used by such Government to support personnel, training, lethal materials, equipment, facilities, logistics, transportation or any other activity that supports or is associated with any of the activities prohibited under subsection (a); or (2) if the Secretary cannot make such a certification, a report describing in detail the amount of such funds used by the Government of Israel in violation of subsection (a) and each activity supported by such funds. (c) Additional Matter in Existing Reports.--The Secretary of State shall include, in each report required under section 116 of the Foreign Assistance Act of 1961 (22 U.S.C. 2151n), a description of the nature and extent of detention, interrogation, abuse, or ill-treatment of Palestinian children by Israeli military forces or police in violation of international humanitarian law.

Summary: Promoting Human Rights by Ending Israeli Military Detention of Palestinian Children Act This bill prohibits U.S. assistance to Israel from being used to support the military detention, interrogation, or ill-treatment of Palestinian children in violation of international humanitarian law or the use against Palestinian children of: (1) torture, inhumane, or degrading treatment; (2) physical violence or psychological abuse; (3) incommunicado or administrative detention; (4) solitary confinement; (5) denial of parental or legal access during interrogations; or (6) force or coercion to obtain a confession. The Department of State shall annually submit to Congress: (1) a certification that none of the funds obligated or expended in the previous fiscal year for assistance to Israel have been used to support any of such activities; or (2) if the State Department cannot make such certification, a report describing each activity and the amount of funds used by Israel in violation of this bill. The State Department shall include in each annual report on the barring of development assistance to a country that engages in human rights violations a description of the nature and extent of detention, interrogation, or ill-treatment of Palestinian children by Israeli military forces or police in violation of international humanitarian law.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Mobile Workforce State Income Tax Fairness and Simplification Act''. SEC. 2. LIMITATIONS ON STATE WITHHOLDING AND TAXATION OF EMPLOYEE INCOME. (a) In General.--No part of the wages or other remuneration earned by an employee who performs employment duties in more than one State shall be subject to income tax in any State other than-- (1) the State of the employee's residence; and (2) the State within which the employee is present and performing employment duties for more than 30 days during the calendar year in which the income is earned. (b) Wages or Other Remuneration.--Wages or other remuneration earned in any calendar year are not subject to State income tax withholding and reporting unless the employee is subject to income tax under subsection (a). Income tax withholding and reporting under subsection (a)(2) shall apply to wages or other remuneration earned as of the commencement date of duties in the State during the calendar year. (c) Operating Rules.--For purposes of determining an employer's State income tax withholding and information return obligations-- (1) an employer may rely on an employee's determination of the time expected to be spent by such employee in the States in which the employee will perform duties absent-- (A) actual knowledge of fraud by the employee in making the estimate; or (B) collusion between the employer and the employee to evade tax; (2) if records are maintained by an employer recording the location of an employee for other business purposes, such records shall not preclude an employer's ability to rely on an employee's determination as set forth in paragraph (1); and (3) notwithstanding paragraph (2), if an employer, at its sole discretion, maintains a time and attendance system which tracks where the employee performs duties on a daily basis, data from the time and attendance system shall be used instead of the employee's determination as set forth in paragraph (1). (d) Definitions and Special Rules.--For purposes of this Act: (1) Day.-- (A) An employee will be considered present and performing employment duties within a State for a day if the employee performs the preponderance of the employee's employment duties within such State for such day. (B) Notwithstanding subsection (d)(1)(A), if an employee performs material employment duties in a resident state and one nonresident state during one day, such employee will be considered to have performed the preponderance of the employee's employment duties in the nonresident state for such day. (C) For purposes of subsection (d)(1), the portion of the day the employee is in transit shall not apply in determining the location of an employee's performance of employment duties. (2) Employee.--The term ``employee'' shall be defined by the State in which the duties are performed, except that the term ``employee'' shall not include a professional athlete, professional entertainer, or certain public figures. (3) Professional athlete.--The term ``professional athlete'' means a person who performs services in a professional athletic event, provided that the wages or other remuneration are paid to such person for performing services in his or her capacity as a professional athlete. (4) Professional entertainer.--The term ``professional entertainer'' means a person who performs services in the professional performing arts for wages or other remuneration on a per-event basis, provided that the wages or other remuneration are paid to such person for performing services in his or her capacity as a professional entertainer. (5) Certain public figures.--The term ``certain public figures'' means persons of prominence who perform services for wages or other remuneration on a per-event basis, provided that the wages or other remuneration are paid to such person for services provided at a discrete event in the form of a speech, similar presentation or personal appearance. (6) Employer.--The term ``employer'' has the meaning given such term in section 3401(d) of the Internal Revenue Code of 1986 (26 U.S.C. 3401(d)) or shall be defined by the State in which the duties are performed. (7) State.--The term ``State'' means each of the several States of the United States. (8) Time and attendance system.--The term ``time and attendance system'' means a system where the employee is required on a contemporaneous basis to record his work location for every day worked outside of the state in which the employee's duties are primarily preformed and the employer uses this data to allocate the employee's wages between all taxing jurisdictions in which the employee performs duties. (9) Wages or other remuneration.--The term ``wages or other remuneration'' shall be defined by the State in which the employment duties are performed. SEC. 3. EFFECTIVE DATE. This Act shall be effective on January 1, 2011.

Summary: Mobile Workforce State Income Tax Fairness and Simplification Act - Limits state taxation of the wages or other remuneration of any employee who performs duties in more than one state to: (1) the state of the employee's residence; and (2) the state in which the employee is present and performing employment duties for more than 30 days. Exempts from the definition of "employee" for purposes of this Act a professional athlete or entertainer or certain public figures.