SECTION 1. SHORT TITLE. This Act may be cited as the ``Military Injury Surgical Systems Integrated Operationally Nationwide to Achieve ZERO Preventable Deaths Act'' or the ``MISSION ZERO Act''. SEC. 2. MILITARY AND CIVILIAN PARTNERSHIP FOR TRAUMA READINESS GRANT PROGRAM. Title XII of the Public Health Service Act (42 U.S.C. 300d et seq.) is amended by adding at the end the following new part: ``PART I--MILITARY AND CIVILIAN PARTNERSHIP FOR TRAUMA READINESS GRANT PROGRAM ``SEC. 1291. MILITARY AND CIVILIAN PARTNERSHIP FOR TRAUMA READINESS GRANT PROGRAM. ``(a) Military Trauma Team Placement Program.-- ``(1) In general.--The Secretary shall award grants to not more than 20 eligible high-acuity trauma centers to enable military trauma teams to provide, on a full-time basis, trauma care and related acute care at such trauma centers. ``(2) Limitations.--In the case of a grant awarded under paragraph (1) to an eligible high-acuity trauma center, such grant-- ``(A) shall be for a period of at least 3 years and not more than 5 years (and may be renewed at the end of such period); and ``(B) shall be in an amount that does not exceed $1,000,000 per year. ``(3) Availability of funds after performance period.-- Notwithstanding section 1552 of title 31, United States Code, or any other provision of law, funds available to the Secretary for obligation for a grant under this subsection shall remain available for expenditure for 100 days after the last day of the performance period of such grant. ``(b) Military Trauma Care Provider Placement Program.-- ``(1) In general.--The Secretary shall award grants to eligible trauma centers to enable military trauma care providers to provide trauma care and related acute care at such trauma centers. ``(2) Limitations.--In the case of a grant awarded under paragraph (1) to an eligible trauma center, such grant-- ``(A) shall be for a period of at least 1 year and not more than 3 years (and may be renewed at the end of such period); and ``(B) shall be in an amount that does not exceed, in a year-- ``(i) $100,000 for each military trauma care provider that is a physician at such eligible trauma center; and ``(ii) $50,000 for each other military trauma care provider at such eligible trauma center. ``(c) Grant Requirements.-- ``(1) Deployment.--As a condition of receipt of a grant under this section, a grant recipient shall agree to allow military trauma care providers providing care pursuant to such grant to be deployed by the Secretary of Defense for military operations, for training, or for response to a mass casualty incident. ``(2) Use of funds.--Grants awarded under this section to an eligible trauma center may be used to train and incorporate military trauma care providers into such trauma center, including expenditures for malpractice insurance, office space, information technology, specialty education and supervision, trauma programs, research, and State license fees for such military trauma care providers. ``(d) Rule of Construction.--Nothing in this section shall be construed to affect the extent to which State licensing requirements for health care professionals are preempted by other Federal law from applying to military trauma care providers. ``(e) Reporting Requirements.-- ``(1) Report to the secretary and the secretary of defense.--Each eligible trauma center or eligible high-acuity trauma center awarded a grant under subsection (a) or (b) for a year shall submit to the Secretary and the Secretary of Defense a report for such year that includes information on-- ``(A) the number and types of trauma cases managed by military trauma teams or military trauma care providers pursuant to such grant during such year; ``(B) the financial impact of such grant on the trauma center; ``(C) the educational impact on resident trainees in centers where military trauma teams are assigned; ``(D) any research conducted during such year supported by such grant; and ``(E) any other information required by the Secretaries for the purpose of evaluating the effect of such grant. ``(2) Report to congress.--Not less than once every 2 years, the Secretary, in consultation with the Secretary of Defense, shall submit a report to Congress that includes information on the effect of placing military trauma care providers in trauma centers awarded grants under this section on-- ``(A) maintaining readiness of military trauma care providers for battlefield injuries; ``(B) providing health care to civilian trauma patients in both urban and rural settings; ``(C) the capability to respond to surges in trauma cases, including as a result of a large scale event; and ``(D) the financial State of the trauma centers. ``(f) Definitions.--For purposes of this part: ``(1) Eligible trauma center.--The term `eligible trauma center' means a Level I, II, or III trauma center that satisfies each of the following: ``(A) Such trauma center has an agreement with the Secretary of Defense to enable military trauma care providers to provide trauma care and related acute care at such trauma center. ``(B) Such trauma center utilizes a risk-adjusted benchmarking system to measure performance and outcomes, such as the Trauma Quality Improvement Program of the American College of Surgeons. ``(C) Such trauma center demonstrates a need for integrated military trauma care providers to maintain or improve the trauma clinical capability of such trauma center. ``(2) Eligible high-acuity trauma center.--The term `eligible high-acuity trauma center' means a Level I trauma center that satisfies each of the following: ``(A) Such trauma center has an agreement with the Secretary of Defense to enable military trauma teams to provide trauma care and related acute care at such trauma center. ``(B) At least 20 percent of patients of such trauma center in the most recent 3-month period for which data is available are treated for a major trauma at such trauma center. ``(C) Such trauma center utilizes a risk-adjusted benchmarking system to measure performance and outcomes, such as the Trauma Quality Improvement Program of the American College of Surgeons. ``(D) Such trauma center is an academic training center-- ``(i) affiliated with a medical school; ``(ii) that maintains residency programs and fellowships in critical trauma specialties and subspecialties, and provides education and supervision of military trauma team members according to those specialties and subspecialties; and ``(iii) that undertakes research in the prevention and treatment of traumatic injury. ``(E) Such trauma center serves as a disaster response leader for its community, such as by participating in a partnership for State and regional hospital preparedness established under section 319C-2. ``(3) Major trauma.--The term `major trauma' means an injury that is greater than or equal to 15 on the injury severity score. ``(4) Military trauma team.--The term `military trauma team' means a complete military trauma team consisting of military trauma care providers. ``(5) Military trauma care provider.--The term `military trauma care provider' means a member of the Armed Forces who furnishes emergency, critical care, and other trauma acute care, including a physician, military surgeon, physician assistant, nurse, respiratory therapist, flight paramedic, combat medic, or enlisted medical technician. ``(g) Authorization of Appropriations.--There are authorized to be appropriated to carry out this section-- ``(1) $7,000,000 for fiscal year 2018, of which-- ``(A) $4,500,000 shall be for carrying out subsection (a); and ``(B) $2,500,000 shall be for carrying out subsection (b); ``(2) $12,000,000 for fiscal year 2019, of which-- ``(A) $8,000,000 shall be for carrying out subsection (a); and ``(B) $4,000,000 shall be for carrying out subsection (b); and ``(3) $15,000,000 for each of fiscal years 2020 through 2022, of which-- ``(A) $10,000,000 shall be for carrying out subsection (a); and ``(B) $5,000,000 shall be for carrying out subsection (b).''. SEC. 3. CUT-GO COMPLIANCE. Subsection (f) of section 319D of the Public Health Service Act (42 U.S.C. 247d-4) is amended by striking ``through 2018'' and inserting ``through 2017, and $75,300,000 for fiscal year 2018''. Passed the House of Representatives February 26, 2018. Attest: KAREN L. HAAS, Clerk.

Summary: Military Injury Surgical Systems Integrated Operationally Nationwide to Achieve ZERO Preventable Deaths Act or the MISSION ZERO Act (Sec. 2) This bill amends the Public Health Service Act to require the Department of Health and Human Services to award grants to certain trauma centers to enable military trauma care providers and trauma teams to provide trauma care and related acute care at those trauma centers. Funds may be used to train and incorporate military trauma care providers into the trauma center, including expenditures for malpractice insurance, office space, information technology, specialty education and supervision, trauma programs, and state license fees. Grantees must allow the military trauma care providers to be deployed for military operations, training, or response to a mass casualty incident.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Super Pollutants Act of 2014''. SEC. 2. FINDINGS. Congress makes the following findings: (1) Short-lived climate pollutants account for 40 percent of global warming currently impacting the atmosphere, even though such pollutants account for a much smaller percentage of warming agents by weight. (2) Reducing short-lived climate pollutant emissions could-- (A) prevent more than 2,000,000 premature deaths each year, according to the United Nations Environment Programme (UNEP); (B) prevent more than 30,000,000 tons of crop losses each year, according to UNEP; (C) cut the rate of sea level rise by 25 percent, according to the National Center for Atmospheric Research and the Scripps Institution of Oceanography; (D) cut the rate of warming by up to 0.6 degrees Celsius by 2050, according to UNEP; and (E) significantly contribute toward the overall global target of holding increased warming below 2 degrees Celsius. (3) The United States is one of the world's largest consumer of hydrofluorocarbons and is providing significant innovation in the development of low global warming potential (low-GWP) alternatives. (4) The United States could serve as a leader and exemplar of responsibly phasing down hydrofluorocarbon production and consumption. (5) The Montreal Protocol on Substances that Deplete the Ozone Layer has been an extraordinarily successful model for protecting the stratospheric ozone layer and achieving significant climate protection co-benefits. Since the treaty was signed in 1987, there has been a 98 percent reduction in ozone-depleting substances. (6) The interagency Strategy to Reduce Methane Emissions, released in March 2014, outlines a proactive agenda for reducing methane leakage and waste throughout the United States economy. SEC. 3. DEFINITIONS. In this Act: (1) High-GWP hfc.--The term ``high-GWP HFC'' means high global warming potential hydrofluorocarbons. (2) Short-lived climate pollutant.--The term ``short-lived climate pollutant'' means-- (A) black carbon; (B) methane; and (C) high-GWP HFC. SEC. 4. INTERAGENCY TASK FORCE ON SHORT-LIVED CLIMATE POLLUTANT MITIGATION. (a) Establishment.--Not later than 90 days after the date of the enactment of this Act, the President shall establish the Interagency Task Force on Short-Lived Climate Pollutant Mitigation (referred to in this section as the ``Task Force''). (b) Members.--The Task Force shall include the head of all relevant Federal agencies (or their designated representatives), including the Department of Agriculture, the Department of Commerce, the Department of Defense, the Department of Energy, the Department of the Interior, the Department of State, the United States Agency for International Development, the Department of Transportation, the Environmental Protection Agency, and the National Oceanic and Atmospheric Administration. (c) Duties.--The Task Force shall-- (1) review the policy recommendations made by the Interagency Climate Change Adaptation Task Force, the Interagency Strategy to Reduce Methane Emissions, the March 2012 report to Congress on Black Carbon, and the Council on Climate Preparedness and Resilience; (2) incorporate any appropriate proposals or recommendations made by the entities or reports referred to in paragraph (1) that are relevant to short-lived climate pollutants into the Task Force's action plan; (3) identify relevant Federal programs that are or could be addressing the reduction of short-lived climate pollutants in the United States and worldwide; (4) identify overlapping and duplicative programs addressing short-lived climate pollutants that would benefit from consolidation and streamlining; (5) identify gaps and serious deficiencies in United States programs targeted at short-lived climate pollutants, including those that can be achieved through a combination of assessment, scientific research, monitoring, and technological development activities; (6) not later than 18 months after the date of the enactment of this Act, submit a report to Congress on the findings and recommendations resulting from the activities described in paragraphs (1) through (5); and (7) in developing recommendations, consult with affected stakeholders in private industry. (d) Emission Reduction Plans.--Not later than 180 days after the date of the enactment of this Act, each Federal agency shall submit a report to the appropriate congressional committees that includes-- (1) the agency's plans for meeting the goals set forth in section 2 of Executive Order 13514 (October 5, 2009) to reduce hydrofluorocarbons, methane, and related indirect emissions, including tropospheric ozone, by the Federal Government; and (2) specific plans to purchase cleaner alternatives to high-GWP HFC whenever feasible and to transition over time to equipment that uses safer and more sustainable alternatives to high-GWP HFC. SEC. 5. REDUCTION OF BLACK CARBON EMISSIONS. (a) Comprehensive Plan.-- (1) In general.--Through the United States membership in the International Maritime Organization, the Secretary of State, in consultation with the Secretary of Transportation, the Secretary of Commerce, the Administrator of the Environmental Protection Agency, and the Commandant of the Coast Guard, shall develop a comprehensive plan to reduce black carbon emissions from international shipping through-- (A) a clean freight partnership; (B) the inclusion of limits on black carbon; and (C) efforts that include protection of access to critical fuel shipments and emergency needs of coastal communities. (2) Roadmap.--A principal objective of the plan developed pursuant to paragraph (1) should be the creation, in coordination with the Department of Transportation, of a roadmap toward helping countries reduce fine-particle emissions (PM2.5) in the shipping sector through-- (A) the installation of advanced emissions controls; and (B) the reduction of sulfur content in fuels. (b) Black Carbon Emissions Reduction Goals.--In advance of and upon assuming the Chair of the Arctic Council, the Secretary of State should-- (1) lead an effort to reduce black carbon through an Arctic-wide aspirational black carbon goal; and (2) encourage observers of the Arctic Council (including India and China) to adopt national black carbon emissions reduction goals. (c) Climate and Clean Air Coalition.--Through the United States membership in the Climate and Clean Air Coalition to Reduce Short Lived Climate Pollutants (referred to in this section as the ``Coalition''), the Secretary of State is encouraged-- (1) to work with the Coalition to craft specific financing mechanisms for the incremental cost of international black carbon mitigation activities; and (2) to request that the Coalition produce a report of black carbon mitigation financing options. (d) Black Carbon Mitigation Activities.-- (1) Prioritization.--The Administrator of the United States Agency for International Development shall prioritize black carbon mitigation activities as part of aid distribution activities and give special emphasis to projects that produce substantial environmental and public health benefits, including support for clean-burning cookstoves and fuels. (2) Emissions reductions.--The Secretary of State, in collaboration with the Environmental Protection Agency and the Department of Transportation, should further aid international efforts to reduce black carbon emissions from diesel trucks, 2- stroke engines, diesel generators, and industrial processes by providing technical assistance-- (A) to help developing nations lower the sulfur content of their diesel fuels; (B) to expand access to diesel particulate filters; (C) to provide vehicle manufacturers with low- emission engine designs; (D) to work with the Global Alliance for Clean Cookstoves to help developing nations establish thriving markets for clean and efficient cooking solutions; and (E) to develop other mitigation activities, including energy efficiency alternatives for generators and industrial processes. SEC. 6. GLOBAL REDUCTIONS IN HIGH-GWP FLUORINATED GASES. (a) Sense of Congress.-- (1) Actions by environmental protection agency.--It is the sense of Congress that the Administrator of the Environmental Protection Agency should-- (A) amend any regulations issued under section 608 of the Clean Air Act (42 U.S.C. 7671g)-- (i) to include hydrofluorocarbons; and (ii) to expand initiatives relating to the recovery and reclamation of hydrofluorocarbons. (B) cooperate with the Secretary of Energy in considering modifications to the Energy Star program established under section 324A of the Energy Policy and Conservation Act (42 U.S.C. 6294a) to recognize refrigerant systems that-- (i) achieve best-in-class energy efficiency savings; and (ii) utilize low global warming potential refrigerants and foam-blowing agents; and (C) remove high global warming potential hydrofluorocarbons from the Significant New Alternatives Policy Program authorized under section 612(c) of the Clean Air Act (42 U.S.C. 7671k(c)) for applications in which the Administrator has identified other alternatives that-- (i) are currently or potentially available; and (ii) reduce the overall risk to human health and the environment. (2) Sense of the senate.--It is the sense of the Senate that an amendment to the Montreal Protocol on Substances that Deplete the Ozone Layer should ensure a smooth, technically feasible transition away from high-GWP HFC. (b) Study on High-GWP HFC Alternatives.--Not later than 2 years after the date of the enactment of this Act, the Secretary of Energy and the Administrator of the Environmental Protection Agency, in collaboration with the National Institute of Standards and Technology, shall evaluate the availability of high-GWP HFC alternatives and submit a report to Congress that-- (1) identifies-- (A) the standards or regulatory barriers that are preventing the use of alternatives to high-GWP HFC in the United States that are in widespread use in other countries; (B) which standards or regulations need to be revised; and (C) what actions will be necessary to revise such standards or regulations; and (2) sets forth a plan for revising the standards referred to in paragraph (1) in the shortest possible time frame. (c) Prohibition of HCFC-22 Air Conditioning Condensing Equipment.-- (1) Amendment.--Section 605 of the Clean Air Act (42 U.S.C. 7671d) is amended by adding at the end the following: ``(e) HCFC-22 Air Conditioning Condensing Equipment.--Effective 1 year after the date of the enactment of the Super Pollutants Act of 2014, it shall be unlawful for any person to manufacture any uncharged hydrochlorofluorocarbon-22 air conditioning condensing equipment for residential use.''. (2) Rulemaking.--Not later than 180 days after the date of the enactment of this Act, the Administrator of the Environmental Protection Agency shall promulgate regulations-- (A) to carry out the amendment made by paragraph (1); and (B) to reduce the allocation of HCFC-22 consumption allowances commensurate with anticipated decreased demand resulting from the prohibition of uncharged condensing equipment under sections 605(e) of the Clean Air Act, as added by paragraph (1). (d) R-134a Automotive Air Conditioning Servicing and Recharge Kits.-- (1) Study.--The Administrator of the Environmental Protection Agency shall conduct a study to determine whether the sale of R-134a automotive air conditioning recharge kits to consumers represents an environmentally significant source of high-GWP HFC emissions. (2) Report.--Not later than 1 year after the date of the enactment of this Act, the Administrator shall submit a report to Congress that contains the results of the study conducted pursuant to paragraph (1). SEC. 7. REDUCTION OF METHANE LEAKAGE. (a) Technical Guidance.--The Secretary of State, the Secretary of Energy, the Administrator of the Environmental Protection Agency, and the Secretary of Commerce shall-- (1) provide other countries with technical guidance on containment of emissions from gas drilling, landfills, coal mining, and agriculture when engaging with other governments, including trade delegations, under the auspices of Department of State's Global Shale Gas Initiative; and (2) collaborate with-- (A) the World Bank's Global Gas Flaring Reduction Partnership; and (B) the Environmental Protection Agency's Global Methane Initiative, Natural Gas STAR Program, and other voluntary reduction programs. (b) Gas Pipeline Infrastructure.-- (1) Study.-- (A) In general.--The Federal Energy Regulatory Commission, consistent with existing authority, shall conduct a study of methods utilized at facilities subject to the Commission's jurisdiction to reduce leaks and venting across natural gas facilities. (B) Issues to be examined.--In conducting the study required under this paragraph, the Commission shall examine-- (i) how the Commission's treatment of just and reasonable rates for interstate transmission could be reformed to incent pipeline operators to recover fugitive methane emissions; (ii) how the Commission could coordinate with other agencies, including the Department of Energy, the Environmental Protection Agency, and the Pipeline and Hazardous Materials Safety Administration, to ensure the development of rigorous and technically sound standards; and (iii) whether new pipeline systems are being engineered to meet the highest achievable standards for leak avoidance prior to being granted a construction certificate. (2) Report.--Not later than 1 year after the date of the enactment of this Act, the Commission shall submit a report to Congress that contains the results of the examination conducted pursuant to paragraph (1). (3) Inspection and maintenance program.--The Administrator of the Environmental Protection Agency shall establish a directed inspection and maintenance program that focuses on-- (A) identifying the types of equipment throughout the production value chain that are most likely to have high leak rates; and (B) efforts on replacing or monitoring those types of equipment. (c) Financing Conditions.--The U.S. Export-Import Bank and the Overseas Private Investment Corporation, when evaluating gas and oil- related projects for financial support, should condition financing for such projects upon-- (1) the deployment of the best technology, methods, and management practices for detecting and repairing leaks of methane throughout the oil and gas production, processing, transportation, and distribution system; (2) the minimization of venting and inefficient or unnecessary flaring; and (3) the deployment of best technology, methods, and management practices for reducing emissions of other air pollution, especially volatile organic compounds and hazardous air pollutants.

Summary: Super Pollutants Act of 2014 - Establishes requirements for agencies to evaluate, mitigate, reduce, and report on the following short-lived climate pollutant emissions (non-carbon dioxide pollutants that contribute to global warming even though they stay in the atmosphere for only a short time): black carbon (soot emissions that absorb sunlight, reduce the reflectivity of snow and ice when deposited on them, and generate heat), methane, and high global warming potential hydrofluorocarbons (high-GWP HFC). Requires the President to establish the Interagency Task Force on Short-Lived Climate Pollutant Mitigation to address these pollutants through an action plan. Directs the Department of State to develop a comprehensive plan to reduce black carbon emissions from international shipping. Requires the U.S. Agency for International Development (USAID) to prioritize black carbon mitigation activities as part of aid distribution activities. Requires the Department of Energy (DOE) and the Environmental Protection Agency (EPA) to evaluate the availability of high-GWP HFC alternatives. Amends the Clean Air Act to prohibit the manufacture of any uncharged hydrochlorofluorocarbon-22 air-conditioning condensing equipment for residential use. Requires the EPA to determine whether the sale of R-134a automotive air-conditioning recharge kits to consumers represents an environmentally significant source of high-GWP HFC emissions. Requires the State Department, the DOE, the EPA, and the Department of Commerce to provide other countries with technical guidance on containing emissions from gas drilling, landfills, coal mining, and agriculture. Directs the EPA to establish an inspection and maintenance program for equipment that has high leak rates of methane gas.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Vision Zero Act of 2017''. SEC. 2. VISION ZERO PLANNING GRANTS. (a) In General.--The Secretary of Transportation is authorized to award grants to eligible entities to develop a plan, known as a Vision Zero plan, to eliminate transportation-related fatalities and serious injuries in the jurisdiction of such entity within a specified timeframe, not to exceed 20 years. (b) Application.--To be eligible for a grant under this section, an eligible entity shall submit to the Secretary an application at such time, in such form, and containing such information and assurances as the Secretary may require. (c) Plan Contents.--The Vision Zero plan described in subsection (a) shall include-- (1) a description of projects or policies intended to eliminate transportation-related fatalities and serious injuries within a specified timeframe, not to exceed 20 years, using existing transportation and health data and consideration of risk factors, which may include-- (A) an examination of how development and implementation of safety-focused automotive technologies, vehicle-to-vehicle communication, and vehicle-to-infrastructure communication can help eliminate transportation-related fatalities and serious injuries; and (B) roadway design guidance that prioritizes the safety of all users, with a focus on reducing speeds to the extent practicable within State law and separating modes of transportation; (2) plans for implementation of, education of the public about, and enforcement of such projects or policies; (3) a description of how such policies, projects, and enforcement will-- (A) equitably address the safety needs of low- income and minority communities; (B) ensure that such communities are not disproportionately targeted by law enforcement; and (C) protect the rights of members of such communities with respect to title VI of the Civil Rights Act of 1964 (42 U.S.C. 2000d et seq.); (4) a description of the required involvement of various subdivisions of a unit of local government in the implementation of the plan, including subdivisions in charge of law enforcement, public health, and public works; and (5) a description of a mechanism to evaluate progress of the implementation of the plan, including the gathering and use of transportation safety and demographic data. SEC. 3. VISION ZERO IMPLEMENTATION GRANT PROGRAM. (a) In General.--Not later than 2 years after the date of enactment of this Act, the Secretary of Transportation may award grants to not more than 5 eligible entities to support the implementation of a Vision Zero plan to eliminate transportation-related fatalities and serious injuries in the jurisdiction of such entity within a specified timeframe, not to exceed 20 years. (b) Application.--To be eligible for a grant under this section, an eligible entity shall submit to the Secretary an application at such time, in such form, and containing such information and assurances as the Secretary may require. (c) Vision Zero Plan Required.--To be eligible for a grant under this section, an eligible entity shall have in effect a Vision Zero plan that meets the requirements of section 2(c) and has been approved by local resolution, ordinance, or law. (d) Selection Criteria.--In selecting from among eligible entities to receive grants under subsection (a), the Secretary shall consider, at a minimum, the extent to which an entity-- (1) provided an opportunity for public input in the development of the plan, including documented engagement with low-income and minority communities; (2) considered existing plans and planning processes in the drafting of the vision zero plan; (3) structured the plan to meet performance measures as described in section 150(c) of title 23, United States Code; (4) demonstrates broad community support for the plan, including the commitment of community leaders to successful implementation of the plan; and (5) demonstrates the availability of State, local, or Federal funds, in addition to Federal funds made available under this section, for implementation of the plan. (e) Funding Limitations.-- (1) Population limitation.--Not less than 25 percent of the funds made available to carry out this section shall be used to make grants to eligible entities that serve a jurisdiction with a population of fewer than 200,000 individuals. (2) Federal share.-- (A) In general.--Except as provided by subparagraph (B), the Federal share of the cost of a project or activity carried out using grant funds made available under this section may not exceed 80 percent. (B) Funds from other federal sources.--Amounts made available to an eligible entity under another Federal program may be credited toward the non-Federal share of the cost of a project or activity described in subparagraph (A), at the option of the eligible entity. SEC. 4. ELIGIBLE ENTITY DEFINED. In this Act, the term ``eligible entity'' means a unit of local government including a city, town, township, borough, county, parish, district, village, or other political subdivision of a State. SEC. 5. REPORT. Not later than 2 years after the final grant is awarded under this Act, the Secretary shall submit to Congress, and make available to the public, a report on the progress of the projects and activities carried out using the grants including-- (1) a breakdown of infrastructure and noninfrastructure projects; (2) demographic data, in the aggregate, with respect to individuals charged with a violation of law referenced in the vision zero plan of an eligible entity that received a grant under this Act; and (3) best practices from the eligible entities that received a grant under section 3. SEC. 6. AUTHORIZATION OF APPROPRIATIONS. There is authorized to be appropriated, for each of fiscal years 2018 through 2022, $5,000,000 to carry out section 2 and $25,000,000 to carry out section 3.

Summary: Vision Zero Act of 2017 This bill authorizes the Department of Transportation to award grants to a city, town, township, borough, county, parish, district, village, or other political subdivision of a state to develop a Vision Zero plan to eliminate transportation-related fatalities and serious injuries in its jurisdiction within a specified timeframe, not to exceed 20 years. The Department may award grants to up to five entities serving such jurisdictions, with at least 25% of grant funds going to entities that serve a jurisdiction with a population of under 200,000. The federal share of projects costs shall not exceed 80%.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Soil and Water Protection Act of 1992''. SEC. 2. FINDINGS. The Congress finds that-- (1) farmers, ranchers, and foresters have a sound understanding of protecting the Nation's rich natural resources; (2) soil and water damage and contamination have occurred and may occur in the future; (3) energy shortages have occurred and may occur in the future; (4) farmers, ranchers, and foresters are energy driven enterprises in conjunction with substantial soil and water usage; (5) farmers, ranchers and foresters can substantially make more efficient energy expenditures using energy saving management techniques; (6) practices such as fertility management, conservation tillage, and integrated pest management will provide future generations the enjoyment of improved environmental conditions such as better ground and surface water quality and soil fertility; (7) saving and conserving energy will benefit the public land; and (8) Federal agricultural policies and programs influence sound energy conservation and environmental objectives. SEC. 3. FEDERAL ENERGY CONSERVATION PROGRAM. (a) Establishment.--The Secretary of Agriculture, acting through the Soil Conservation Service, shall establish a Federal energy conservation program. (b) Criteria.--The Federal energy conservation program shall target and promote more efficient energy use in, and the conservation of energy with respect to, tillage practices, chemical and fertilizer management, irrigation management, livestock facility management, horticulture, and wood utilization. The Secretary shall provide grants and technical and educational assistance for projects in eligible States including (but not limited to) projects for-- (1) demonstrating the advantages of conservation tillage practices that promote energy efficiency and conservation; (2) training, pest scouting, and soil sampling in order to promote education concerning prescription application of animal manures, fertilizers, lime, soil conditioners and pesticide usage; (3) improving the efficient use of irrigation systems to reduce energy consumption; (4) managing livestock facilities for energy conservation; (5) managing horticultural facilities for energy conservation; and (6) improving efficiency in utilization of wood, including milling of forest products and the use of wood for production of energy. SEC. 4. FEDERAL GRANTS. (a) In General.--The Secretary, through the Soil Conservation Service, shall make grants to individuals or institutions that present to the Secretary an application and a plan for the energy conservation project-- (1) which was developed in consultation with an individual recognized by the Secretary to have expertise in energy conservation; and (2) that is within an eligible State which has an energy conservation program. (b) Advice From State Agriculture Energy Conservation Review Panel.--In making grants under this section, the Secretary shall take into consideration the advice received from the State agriculture energy conservation review panel pursuant to section 6(c)(2). (c) Limitations.--(1) Except as provided in paragraph (2), the Federal grant under this section for a project may not exceed $5,000. (2) In the case of a project in which a school, hospital, or other similar institution that is improving its energy efficiency by converting its heating system to a wood burning system, the Federal grant may not exceed $150,000. (3) Funds made available under this Act may not be used to pay for labor costs associated with a project. (4) Grants for a project may not be made until after receipts have been provided to the Secretary for the actual cost incurred for the project. SEC. 5. ALLOCATION AMONG ELIGIBLE STATES. The Secretary shall allocate funds made available to carry out this Act for a fiscal year to each State which is eligible for assistance. The allocation among States shall be equitable, based on the following: (1) The number and size of farms. (2) The potential for energy conservation. (3) The number and size of forest industries. The Secretary may allocate up to 25 percent of the funds allocated to any State with substantial forest industry to forest energy conservation projects. SEC. 6. STATE PARTICIPATION AND ASSISTANCE. (a) Eligible State.--The Secretary may provide assistance under this Act in a fiscal year for projects in a State which, before the beginning of that fiscal year-- (1) submits to the Secretary a plan describing in detail how the State will cooperate with the United States in carrying out this Act, including providing for-- (A) encouragement to persons to participate in the energy conservation program; (B) criteria to be used for recommending projects to be funded by the program; and (C) individuals with expertise in energy efficiency to advise program participants on energy conservation matters; and (2) has established an agriculture energy conservation review panel in accordance with subsection (c). (b) Cost Share.--The State may offer assistance and services in cooperation with the Secretary to enhance energy conservation efforts under this Act. (c) State Agriculture Energy Conservation Review Panel.--(1) An eligible State, together with the United States, shall establish an energy conservation review panel comprised of 6 members as follows: (A) The head of the State agricultural agency, or his designee. (B) The State forester or equivalent State official, or his designee. (C) The president of that State's Association of Conservation Districts, or his designee. (D) The State conservationist of the Soil Conservation Service for that State, or his designee. (E) The Cooperative Research Service Director for that State, or his designee. (F) The Cooperative Extension Director for the State, or his designee. (2) The State agriculture energy conservation review panel shall advise and recommend to the Secretary those projects that meet the requirements of this Act. In providing such advice and recommendations, the panel shall review and evaluate each project using the criteria referred to in subsection (a)(1)(B). SEC. 7. DEMONSTRATIONS, EDUCATION, AND TECHNICAL ASSISTANCE. (a) Agricultural Experiment Stations.--The Secretary shall establish and maintain demonstrations of energy-saving and energy efficient practices at agricultural experiment stations that can be implemented by agriculture procedures and the public. (b) Extension Service.--The Secretary, through the Extension Service, shall disseminate informational and educational materials and conduct demonstrations and training sessions. (c) Technical and Material Assistance.--In carrying out the Federal energy conservation program, the Secretary, acting through the Soil Conservation Service, shall provide such technical and material assistance to participants as the Secretary determines appropriate. SEC. 8. REPORT. Not later than March 31, 1994 and annually thereafter, the Secretary shall submit a report to the Congress describing the results of the Federal energy conservation program. In particular, the report shall include-- (1) the number and identification of States participating in the program; (2) a description of the projects for which grants were made pursuant to the program; (3) the energy efficiency practices performed and the estimated amount of conservation energy use as a result of the program; and (4) the number of States expected to participate in the program the next fiscal year. SEC. 9. AUTHORIZATION OF APPROPRIATIONS. There is authorized to be appropriated $150,000,000 for each of the fiscal years 1994 through 1996 to carry out this Act.

Summary: Soil and Water Protection Act of 1992 - Directs the Secretary of Agriculture, through the Soil Conservation Service, to establish a Federal energy conservation grant program.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Small Business Hardship Relief Act''. SEC. 2. HARDSHIP EXEMPTION TO EMPLOYER HEALTH INSURANCE MANDATE FOR SMALL BUSINESSES. (a) In General.--Section 4980H of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(e) Hardship Exemption for Small Businesses.-- ``(1) In general.--Subsections (a) and (b) shall not apply to any small business for any month if such small business is experiencing a hardship with respect to the calendar year in which such month begins. ``(2) Hardship.--A small business shall be treated for purposes of this subsection as experiencing a hardship for any calendar year if such business demonstrates to the satisfaction of the Secretary that such business-- ``(A) missed two or more consecutive loan payments during such year, ``(B) is a debtor in a title 11 case (as defined in section 108(d)(2)) the pendency of which includes any portion of such year, ``(C) received a notice from a utility during such year that such utility is preparing to stop providing services to such business by reason of nonpayment of amounts owed for utility service, ``(D) received a notice of eviction of foreclosure during such year, ``(E) experienced a fire, flood, other natural or human-caused disaster that resulted in substantial damage to property of the business during such year, or ``(F) experiences such other hardship during such year as the Secretary may determine for purposes of this subsection. ``(3) Limitation to 5 years of exemptions.--Paragraph (1) shall not apply to any small business for any calendar year if such paragraph has applied to such small business for any 5 previous calendar years. ``(4) Small business.--For purposes of this subsection-- ``(A) In general.--The term `small business' means, with respect to any calendar year, an employer who employed an average of not more than 100 full-time employees on business days during the preceding calendar year. ``(B) Application of certain rules for determining employer size; treatment of full-time equivalents as full-time employees.--Rules similar to the rules of subparagraphs (C) and (E) of subsection (c)(2) shall apply for purposes of this subsection.''. (b) Effective Date.--The amendment made by subsection (a) shall apply to months beginning after the date of the enactment of this Act. (c) Hardship Exemption Not To Be Used as Sole Criteria for Audit.-- Notwithstanding any other provision of law, whether the hardship exemption provided under section 4980H of the Internal Revenue Code of 1986 (as added by this section) applies with respect to a taxpayer shall not be taken into account by the Internal Revenue Service as the sole factor in determining whether to audit such taxpayer. (d) Treasury Study on Additional Indications of Business Hardship.-- (1) Study.--The Secretary of the Treasury shall conduct a study regarding the additional hardships which would be appropriate to add to the list of hardships in paragraph (2) of section 4980H(e) of the Internal Revenue Code of 1986 (as added by this section), consistent with the purposes of such section. (2) Determination of additional hardships.--Not later than 6 months after the date of the enactment of this Act, the Secretary of the Treasury shall, with respect to any hardship which the Secretary determines should be added to such list of hardships, add such hardship to such list by making the determination described in subparagraph (F) of such section. (3) Report.--Not later than 6 months after the date of the enactment of this Act, the Secretary of the Treasury shall provide a written report to Congress with respect to the study conducted under paragraph (1). Such report shall include a description of each hardship considered for inclusion in such list of hardships, whether the Secretary made the determination to include such hardship in such list, and the reasons that such hardship was or was not so included, as the case may be. (4) References to secretary of the treasury.--Any reference in this subsection to the Secretary of the Treasury shall include a reference to any designee of such Secretary.

Summary: Small Business Hardship Relief Act - Amends the Internal Revenue Code to exempt from the employer mandate to provide minimum essential health care coverage for its employees a small business (i.e., an employer of not more than 100 full-time employees) experiencing a hardship. Defines "hardship" to include situations in which a small business has missed two or more consecutive loan payments, is a debtor in a Chapter 11 (reorganization) bankruptcy proceeding, has received a notice of termination of utility services or a notice of eviction, has experienced a fire, flood, or other disaster, or has experienced another hardships as determined by the Secretary of the Treasury. Directs the Secretary to conduct a study to identify additional hardships appropriate for granting an hardship exemption. Prohibits the Internal Revenue Service (IRS) from taking into account the applicability of a hardship exemption to a small business as the sole factor in determining whether to audit such business.


SECTION 1. CANYON FERRY RESERVOIR, MONTANA. (a) Definition of Individual Property Purchaser.--Section 1003 of title X of division C of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 (112 Stat. 2681-711) is amended-- (1) by redesignating paragraphs (4) through (12) as paragraphs (5) through (13), respectively; and (2) by inserting after paragraph (3) the following: ``(4) Individual property purchaser.--The term `individual property purchaser', with respect to an individual cabin site described in section 1004(b), means a person (including CFRA or a lessee) that purchases that cabin site. (b) Sale of Properties.--Section 1004 of title X of division C of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, is amended-- (1) in subsection (c)(2) (112 Stat. 2681-713)-- (A) by redesignating subparagraph (B) as subparagraph (C); and (B) by inserting after subparagraph (A) the following: ``(B) Appraisal.-- ``(i) Applicabiity.--In carrying out this paragraph, the requirements of this subparagraph shall apply to the greatest extent practicable and consistent with the Uniform Appraisal Standards for Federal Land Acquisition. ``(ii) Use of earlier appraisal.--The appraisal under subparagraph (A) shall use the Canyon Ferry Cabin Site appraisal with a completion date of March 29, 1999, and amended June 11, 1999, with an effective date of valuation of October 15, 1998, for the Bureau of Reclamation, on the conditions stated in this subparagraph. ``(iii) Modifications.--The contract appraisers that conducted the original appraisal having an effective date of valuation of October 15, 1998, for the Bureau of Reclamation shall make appropriate modifications to permit recalculation of the lot values established in the original appraisal into an updated appraisal, the function of which shall be to provide market values for the sale of each of the 265 Canyon Ferry Cabin site lots. ``(iv) Changes in property characteristics.--If there are any changes in the characteristic of a property that form part of the basis of the updated appraisal (including a change in size, easement considerations, or updated analyses of the physical characteristics of a lot), the contract appraisers shall make an appropriate adjustment to the updated appraisal. ``(v) Updating.--Subject to the approval of CFRA and the Secretary, the fair market values established by the appraisers under this paragraph may be further updated periodically by the contract appraisers through appropriate market analyses. ``(vi) Reconsideration.--The Bureau of Reclamation and the 265 Canyon Ferry cabin owners have the right to seek reconsideration, before commencement of the updated appraisal, of the assumptions that the appraisers used in arriving at the fair market values derived in the original appraisal. ``(vii) Continuing validity.--The October 15, 1998, Canyon Ferry Cabin Site original appraisal, as provided for in this paragraph, shall remain valid for use by the Bureau of Reclamation in the sale process for a period of not less than 3 years from the date of completion of the updated appraisal, to the extent consistent with the Uniform Appraisal Standards for Federal Land Acquisition.''; (2) in subsection (d) (112 Stat. 2681-713)-- (A) in paragraph (1)(D), by adding at the end the following: ``(iii) Remaining leases.-- ``(I) Continuation of leases.--The remaining lessees shall have a right to continue leasing through August 31, 2014. ``(II) Right to close.--The remaining lessees shall have the right to close under the terms of the sale at any time before August 31, 2014. On termination of the lease either by expiration under the terms of the lease or by violation of the terms of the lease, all personal property and improvements will be removed, and the cabin site shall remain in Federal ownership.''; and (B) in paragraph (2)-- (i) in the matter preceding subparagraph (A), by inserting ``or if no one (including CFRA) bids,'' after ``bid''; and (ii) in subparagraph (D)-- (I) by striking ``12 months'' and inserting ``36 months''; and (II) by adding at the end the following: ``If the requirement of the preceding sentence is not met, CFRA may close on all remaining cabin sites or up to the 75 percent requirement. If CFRA does not exercise either such option, the Secretary shall conduct another sale for the remaining cabin sites to close immediately, with proceeds distributed in accordance with section 1008.''; (3) by striking subsection (e) (112 Stat. 2681-714) and inserting the following: ``(e) Administrative Costs.-- ``(1) Allocation of funding.--The Secretary shall allocate all funding necessary to conduct the sales process for the sale of property under this title. ``(2) Reimbursement.--Any reasonable administrative costs incurred by the Secretary (including the costs of survey and appraisals incident to the conveyance under subsection (a)) shall be proportionately reimbursed by the property owner at the time of closing.''; and (4) by striking subsection (f) (112 Stat. 2681-714) and inserting the following: ``(f) Timing.--The Secretary shall-- ``(1) immediately begin preparing for the sales process on enactment of this Act; and ``(2) not later than 1 year after the date of enactment of this Act, and in accordance with all applicable laws, begin conveying the property described in subsection (b).''. (c) Montana Fish and Wildlife Conservation Trust.--Section 1007(b) of title X of division C of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 (112 Stat. 2681-715), is amended-- (1) in subsection (c)-- (A) in paragraph (1), in the matter preceding subparagraph (A), by striking ``trust manager'' and inserting ``trust manager (referred to in this section as the `trust manager')''; (B) in paragraph (2)(A), in the matter preceding clause (i), by striking ``agency Board'' and inserting ``Agency Board (referred to in this section as the `Joint State-Federal Agency Board')''; and (C) in paragraph (3)(A), by striking ``Advisory Board'' and inserting ``Advisory Board (referred to in this section as the `Citizen Advisory Board')''; and (2) by adding at the end the following: ``(f) Recreation Trust Agreement.-- ``(1) In general.--The Trust, acting through the trust manager, in consultation with the Joint State-Federal Agency Board and the Citizen Advisory Board, shall enter into a legally enforceable agreement with CFRA (referred to in this section as the `Recreation Trust Agreement'). ``(2) Contents.--The Recreation Trust Agreement shall provide that-- ``(A) on receipt of proceeds of the sale of a property under section 1004, the Trust shall loan up to $3,000,000 of the proceeds to CFRA; ``(B) CFRA shall deposit all funds borrowed under subparagraph (A) in the Canyon Ferry-Broadwater County Trust; ``(C) CFRA and the individual purchasers shall repay the principal of the loan to the Trust as soon as reasonably practicable in accordance with a repayment schedule specified in the loan agreement; and ``(D) until such time as the principal is repaid in full, CFRA and the individual purchasers shall make an annual interest payment on the outstanding principal of the loan to the Trust at an interest rate determined in accordance with paragraph (4)(C). ``(3) Treatment of interest payments.--All interest payments received by the Trust under paragraph (2)(D) shall be treated as earnings under subsection (d)(2). ``(4) Fiduciary responsibility.--In negotiating the Recreation Trust Agreement, the trust manager shall act in the best interests of the Trust to ensure-- ``(A) the security of the loan; ``(B) timely repayment of the principal; and ``(C) payment of a fair interest rate, of not less than 6 nor more than 8 percent per year, based on the length of the term of a loan that is comparable to the term of a traditional home mortgage. ``(g) Restriction on Disbursement.--Except as provided in subsection (f), the trust manager shall not disburse any funds from the Trust until August 1, 2001, as provided for in the Recreation Trust Agreement, unless Broadwater County, at an earlier date, certifies that the Canyon Ferry-Broadwater County Trust has been fully funded in accordance with this title. ``(h) Condition to Sale.--No closing of property under section 1004 shall be made until the Recreation Trust Agreement is entered into under subsection (f)''. (d) Canyon Ferry-Broadwater County Trust.--Section 1008(b) of title X of division C of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 (112 Stat. 2681-718), is amended-- (1) by striking paragraph (1) and inserting the following: ``(1) Agreement.-- ``(A) Condition to sale.--No closing of property under section 1004 shall be made until CFRA and Broadwater County enter into a legally enforceable agreement (referred to in this paragraph as the `Contributions Agreement') concerning contributions to the Trust. ``(B) Contents.--The Contributions Agreement shall require that on or before August 1, 2001, CFRA shall ensure that $3,000,000 in value is deposited in the Canyon Ferry-Broadwater County Trust from 1 or more of the following sources: ``(i) Direct contributions made by the purchasers on the sale of each cabin site. ``(ii) Annual contributions made by the purchasers. ``(iii) All other monetary contributions. ``(iv) In-kind contributions, subject to the approval of the County. ``(v) All funds borrowed by CFRA under section 1007(f). ``(vi) Assessments made against the cabin sites made under a county park district or any similar form of local government under the laws of the State of Montana. ``(vii) Any other contribution, subject to the approval of the County.''; (2) striking paragraph (3); (3) by redesignating paragraph (2) as paragraph (3); and (4) by inserting after paragraph (1) the following: ``(2) Alternative funding source.--If CFRA agrees to form a county park district under section 7-16-2401 et seq., of the Montana Code Annotated, or any other similar form of local government under the laws of the State of Montana, for the purpose of providing funding for the Trust pursuant to the Contributions Agreement, CFRA and Broadwater County may amend the Contributions Agreement as appropriate, so long as the monetary obligations of individual property purchases under the Contributions Agreement as amended are substantially similar to those specified in paragraph (1).''. (e) Technical Corrections.--Title X of division C of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 is amended-- (1) in section 1001 (112 Stat. 2681-710), by striking ``section 4(b)'' and inserting ``section 1004(b)''; (2) in section 1003 (112 Stat. 2681-711)-- (A) in paragraph (1), by striking ``section 8'' and inserting ``section 1008''; (B) in paragraph (6), by striking ``section 7'' and inserting ``section 1007''; (C) in paragraph (8)-- (i) in subparagraph (A), by striking ``section 4(b)'' and inserting ``1004(b)''; and (ii) in subparagraph (B), by striking ``section 4(b)(1)(B)'' and inserting ``section 1004(b)(1)(B)''; and (D) in paragraph (9), by striking ``section 4'' and inserting ``section 104''; and (3) in section 1004 (112 Stat. 2681-712)-- (A) in subsection (b)(3)(B)(ii)(II), by striking ``section 4(a)'' and inserting ``section 1004(a)''; and (B) in subsection (d)(2)(G), by striking ``section 6'' and inserting ``section 1006''.

Summary: Requires the appraisal of properties under such provisions to use the Canyon Ferry Cabin Site appraisal with a completion date of March 29, 1999, and amended June 11, 1999, with an effective date of valuation of October 15, 1998, for the Bureau. Directs the contract appraisers that conducted the original appraisal having such effective date of valuation to make modifications to permit recalculation of the lot values established in the original appraisal into an updated appraisal, the function of which shall be to provide market values for the sale of each of the 265 Canyon Ferry Cabin Site lots. Provides for adjustments to the updated appraisal based on changes in property characteristics. Authorizes periodic updates of the fair market values through appropriate market analyses, subject to the approval of the Canyon Ferry Recreation Association (CFRA) and the Secretary of the Interior. Grants the Bureau and the 265 Canyon Ferry cabin owners the right to seek reconsideration, before commencement of the updated appraisal, of the assumptions used by the appraisers in arriving at the fair market values derived in the original appraisal. Requires the original appraisal to remain valid for use by the Bureau in the sale process for a period of at least three years from the date of completion of the updated appraisal to the extent consistent with the Uniform Appraisal Standards for Federal Land Acquisition. Grants nonpurchasing lessees the right to continue leasing through August 31, 2014. Permits such lessees to close under the terms of the sale at any time before such date. Removes all personal property and improvements, on termination of the lease either by expiration or by violation of lease terms, and requires the cabin site to remain in Federal ownership. Requires the Secretary to close on the property and prepare all other properties for closing within 45 days if no one (including CFRA) bids for a property. Directs CFRA and the lessees to purchase at least 75 percent of the properties not later than August 1 of the year that begins at least 36 months (currently, 12 months) after title to the first property is conveyed by the Secretary to a lessee. Requires the Secretary to allocate all funding necessary to conduct the sales process for the sale of property under the Act. Directs the Secretary to begin: (1) preparing for the sales process on enactment of the Act; and (2) conveying the property not later than one year after the Act's enactment. Requires the Montana Fish and Wildlife Conservation Trust, acting through the trust manager, to enter into a legally enforceable Recreation Trust Agreement with CFRA. Requires the Agreement to provide that: (1) the Trust shall loan up to $3 million of a property's sale proceeds to CFRA; (2) CFRA shall deposit such borrowed funds in the Canyon Ferry-Broadwater County Trust; (3) CFRA and the individual purchasers shall repay loan principal to the Trust as soon as practicable in accordance with a loan agreement repayment schedule; and (4) CFRA and the purchasers shall make an annual interest payment (at a rate between six and eight percent) on the outstanding loan principal. Prohibits the trust manager, except as otherwise provided, from disbursing any Trust funds until August 1, 2001, unless Broadwater County, at an earlier date, certifies that the Canyon Ferry-Broadwater County Trust has been fully funded. Bars any closing of property until the Recreation Trust Agreement is entered into. Prohibits any closing of property until CFRA and Broadwater County enter into a legally enforceable agreement concerning contributions to the Trust. Provides that such agreement shall require that CFRA ensure that $3 million is deposited in the Canyon Ferry- Broadwater County Trust by August 1, 2001. (Current law prohibits any sale of property before such amount is deposited as the initial corpus of such trust.)


SECTION 1. CONGRESSIONAL FINDINGS. The Congress finds that-- (1) an individual's ability to survive periods of severe heat is based, in part on income, age, and health risks; (2) such a connection is well established and is proven by recent tragic deaths in and around the City of Chicago and Cook County, Illinois; and (3) reports published by the Centers for Disease Control indicate that the absence of air conditioning is a major factor contributing to illness and death during periods of extreme heat, especially among the elderly. SEC. 2. DECLARATION AND NOTIFICATION OF A HEAT EMERGENCY. Title 15, United States Code, is amended by adding the following new section: ``Sec. 330. (a) The Director of the National Weather Service shall notify the Secretary of Health and Human Services whenever any State, county, municipality, or other jurisdiction is subject to a heat emergency which threatens the health of its residents. ``(b) Such notification shall be delivered to the Secretary within one hour of the declaration being determined.''. SEC. 3. AUTHORIZATION OF A POOL OF EMERGENCY FUNDS; EMERGENCY EXPANSION OF ENERGY ASSISTANCE ELIGIBILITY. (a) Establishment of an ``Emergency Cooling Fund''.-- (1) Section 8621 of title 42, United States Code, is amended by adding at the end the following new section: ``(e) There is authorized a pool of monies that shall be added to the appropriations, referred to in this section; such funds shall be designated for the expressed purpose of providing assistance to low income recipients and seniors for the duration of a declared heat emergency.''. (2) Prior to authorization of the Fund referred to in (a) of this section, the Secretary of Health and Human Services shall research and report to Congress on the amount of funds needed to fully compensate public utilities for the delivery of energy necessary to sufficiently cool the residencies of a LIHEAP recipient in a manner that will alleviate the likelihood of heat-related illness and prevent the worsening of preexisting acute conditions. (3) The Secretary shall take into account the following when determining the amount of money necessary to fund the ``Emergency Cooling Fund''-- (A) the number of current LIHEAP recipients; (B) the amount of energy needed to cool the homes of LIHEAP recipients; and (C) the number of days in the previous calendar year in which the National Weather Service declared a heat emergency in areas served by LIHEAP. (4) The pool of monies established by Congress shall be no smaller than an amount equal to three times the amount referred to in the Secretary's report as being necessary to operate such a fund. (b) Eligibility of Seniors for Heat Related Assistance.--Section 8642(b)(2) of title 42, United States Code, is amended by adding the following: ``or (C) households with senior residents who, because of age and/or medical condition, may be susceptible to heat related illness.''. SEC. 4. USE OF ENERGY ASSISTANCE FUNDS DURING HEAT EMERGENCY. (a) Immediately upon receiving a notification of a heat emergency declaration referred to in section 2 of this Act, the Secretary of Health and Human Services shall direct the Governor of each State in which the emergency was declared that a portion funds referred to in section 8622 of title 42, United States Code, commonly known as ``LIHEAP'', as augmented by the funds referred to in section 3 of this Act, shall be designated by the State for the express use of providing energy to cool the residencies of current LIHEAP recipients, augmented by section 3 of this Act, during heat emergencies. (b) The Secretary of Health and Human Services shall, within five days of the passage of this Act, inform the Governors of the States that compliance with this Act is mandated. (c) Within ten days of the passage of this Act, the Governors of each State shall submit to the Secretary notification that provisions have been made, in conjunction with public utilities responsible for the delivery of electricity in the State, to provide for compensation to eligible LIHEAP recipients under this Act and such provisions shall-- (1) provide for compensation to all LIHEAP recipients to cover the full and total amount necessary to operate not less than one appliance to cool the recipient's residence; and (2) such compensation shall be in effect during the period in which a heat emergency is in effect in the state, and for the twenty-four hour period immediately following and immediately proceeding the declaration of the heat emergency. (d) No funds referred to in this Act shall be available to any State not submitting such notification to the Secretary within the allotted time. (e) Enhancement of Federal Oversight of Compliance by the States.-- Section 8624(b) of title 42, United States Code, is amended by striking the following language: ``The Secretary may not prescribe the manner in which the States will comply with the provisions of the subsection.'' SEC. 5. EXPEDITED DISTRIBUTION OF AIR CONDITIONING UNITS AND OTHER EQUIPMENT. (a) The Administrator of the General Services Administration shall receive notification of any declaration of a heat emergency as referenced in section 2 of this Act. (b) Such notification shall cause the Administrator to initiate procedures to locate any equipment, fixtures, and appliances-- including, but not limited to, air conditioners and fans--that are currently available through the Federal Supply Service or any other entity overseeing surplus Federal property. (c) The Administrator shall initiate expedited procedures to distribute such property to representatives of States and municipalities affected by the heat emergency, and to social service agencies and individuals located in those areas.

Summary: Amends Federal law to require the Director of the National Weather Service to notify the Secretary of Health and Human Services of a heat emergency. Establishes an Emergency Cooling Fund to provide assistance to low-income families and senior citizens during a declared heat emergency. Makes senior citizens eligible for heat related assistance. Provides for the use of energy assistance funds during a heat emergency. Directs that the Administrator of the General Services Administration shall: (1) be notified of any declared heat emergency; and (2) expedite distribution of air conditioning units and other cooling equipment to affected localities.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Telework Tax Incentive Act''. SEC. 2. FINDINGS. The Congress finds as follows: (1) Federal, State, and local governments spend billions of dollars annually on the Nation's transportation needs. (2) Congestion on the Nation's roads costs over $74,000,000,000 annually in lost work time, fuel consumption, and costs of infrastructure and equipment repair. (3) On average on-road-vehicles contribute 30 percent of nitrogen oxides emissions. (4) It is estimated that staying at home to work requires 3 times less energy consumption than commuting to work. (5) It was recently reported that if an identified 10 to 20 percent of commuters switched to teleworking, 1,800,000 tons of regulated pollutants would be eliminated, 3,500,000,000 gallons of gas would be saved, 3,100,000,000 hours of personal time would be freed up, and maintenance and infrastructure costs would decrease by $500,000,000 annually because of reduced congestion and reduced vehicle miles traveled. (6) The average American daily commute is 62 minutes for a 44-mile round-trip (a total of 6 days per year and 5,808 miles per year). (7) The increase in work from 1969 to 1996, the increase in hours mothers spend in paid work, combined with a shift toward single-parent families resulted in families on average experiencing a decrease of 22 hours a week (14 percent) in parental time available outside of paid work they could spend with their children. (8) Companies with teleworking programs have found that teleworking can boost employee productivity 5 percent to 20 percent. (9) Today 60 percent of the workforce is involved in information work (an increase of 43 percent since 1990) allowing and encouraging decentralization of paid work to occur. (10) In recent years, studies performed in the United States have shown a marked expansion of teleworking, with an estimate of 19,000,000 Americans teleworking by the year 2002, 5 times the amount in 1990. SEC. 3. CREDIT FOR TELEWORKING. (a) In General.--Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to foreign tax credit, etc.) is amended by adding at the end the following new section: ``SEC. 30B. TELEWORKING CREDIT. ``(a) Allowance of Credit.--In the case of an eligible taxpayer, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the qualified teleworking expenses paid or incurred by the taxpayer during such year. ``(b) Maximum Credit.-- ``(1) Per teleworker limitation.--The credit allowed by subsection (a) for a taxable year with respect to qualified teleworking expenses paid or incurred by or on behalf of an individual teleworker shall not exceed $500. ``(2) Reduction for teleworking less than full year.--In the case of an individual who is in a teleworking arrangement for less than a full taxable year, the amount referred to paragraph (1) shall be reduced by an amount which bears the same ratio to $500 as the number of months in which such individual is not in a teleworking arrangement bears to 12. For purposes of the preceding sentence, an individual shall be treated as being in a teleworking arrangement for a month if the individual is subject to such arrangement for any day of such month. ``(c) Definitions.--For purposes of this section-- ``(1) Eligible taxpayer.--The term `eligible taxpayer' means-- ``(A) in the case of an individual, an individual who performs services for an employer under a teleworking arrangement, and ``(B) in the case of an employer, an employer for whom employees perform services under a teleworking arrangement. ``(2) Teleworking arrangement.--The term `teleworking arrangement' means an arrangement under which an employee teleworks for an employer not less than 75 days per year. ``(3) Qualified teleworking expenses.--The term `qualified teleworking expenses' means expenses paid or incurred under a teleworking arrangement for furnishings and electronic information equipment which are used to enable an individual to telework. ``(4) Telework.--The term `telework' means to perform work functions, using electronic information and communication technologies, thereby reducing or eliminating the physical commute to and from the traditional worksite. ``(d) Limitation Based on Amount of Tax.-- ``(1) Liability for tax.--The credit allowable under subsection (a) for any taxable year shall not exceed the excess (if any) of-- ``(A) the regular tax for the taxable year, reduced by the sum of the credits allowable under subpart A and the preceding sections of this subpart, over ``(B) the tentative minimum tax for the taxable year. ``(2) Carryforward of unused credit.--If the amount of the credit allowable under subsection (a) for any taxable year exceeds the limitation under paragraph (1) for the taxable year, the excess shall be carried to the succeeding taxable year and added to the amount allowable as a credit under subsection (a) for such succeeding taxable year. ``(e) Special Rules.-- ``(1) Basis reduction.--The basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit (determined without regard to subsection (d)). ``(2) Recapture.--The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit. ``(3) Property used outside united states, etc., not qualified.--No credit shall be allowed under subsection (a) with respect to any property referred to in section 50(b) or with respect to the portion of the cost of any property taken into account under section 179. ``(4) Election to not take credit.--No credit shall be allowed under subsection (a) for any expense if the taxpayer elects to not have this section apply with respect to such expense. ``(5) Denial of double benefit.--No deduction or credit (other than under this section) shall be allowed under this chapter with respect to any expense which is taken into account in determining the credit under this section.''. (b) Technical Amendment.--Subsection (a) of section 1016 of the Internal Revenue Code of 1986 is amended by striking ``and'' at the end of paragraph (26), by striking the period at the end of paragraph (27) and inserting ``; and'', and by adding at the end the following new paragraph: ``(28) to the extent provided in section 30B(e), in the case of amounts with respect to which a credit has been allowed under section 30B.''. (c) Clerical Amendment.--The table of sections for subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 30B. Teleworking credit.''. (d) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date.

Summary: Telework Tax Incentive Act - Amends the Internal Revenue Code to allow a tax credit of up to $500 annually for "qualified teleworking expenses." Defines such expenses.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Rail-Highway Grade Crossing Safety Act of 1994''. SEC. 2. FINDINGS. Congress finds that-- (1) there are approximately 170,000 public and 110,000 private at-grade rail-highway crossings in the United States; (2) during 1993, there were nearly 4,900 accidents at these crossings; (3) it is necessary to improve safety at our Nation's rail- highway crossings and along rail rights-of-way; (4) there are insufficient public funds to provide for the installation of warning systems that are automatically activated by approaching trains at all public crossings; (5) many of the Nation's public rail-highway crossings are unnecessary and should be closed; (6) rail-highway crossing consolidation will reduce the potential for rail-highway crossing collisions and will allow States to concentrate on improving safety at the remaining crossings; (7) incentives are needed to encourage State and local governments to increase the consolidation of rail-highway crossings; and (8) increased funding must be provided to educate motorists in their responsibilities at crossings in order to realize the full benefits from the public investment in rail-highway crossing warning systems. SEC. 3. RAIL-HIGHWAY GRADE CROSSING CLOSING PROGRAM. (a) Increased Federal Share.--Section 120(c) of title 23, United States Code, is amended by inserting ``rail-highway crossing closures,'' after ``vanpooling,''. (b) Incentive Funds; Benefits and Costs Analyses.--Section 130 of title 23, United States Code, is amended by redesignating subsection (h) as subsection (j) and inserting after subsection (g) the following: ``(h) Incentive Funds for Closing Crossings.-- ``(1) In general.--Subject to paragraph (2), any State, after adopting a policy requiring the review of the need for all new public at-grade rail-highway crossings, may, in its discretion, use the funds authorized under this section to provide an incentive payment to a local jurisdiction upon the permanent closing by the jurisdiction of a public at-grade crossing. ``(2) Conditions.--The incentive payments authorized by paragraph (1) of this subsection may be in amounts of not to exceed $7,500: Provided, That the funds are matched by an equal payment from the railroad owning the tracks on which the crossing is located. ``(3) Use of funds.--The local jurisdiction receiving funds under this subsection shall use the Federal funds portion of the incentive payment for transportation safety improvements only. ``(i) Public Benefits and Costs Analyses.--Not later than 18 months after the date of the enactment of this subsection, the Secretary shall establish guidelines to enable States to determine the public benefits and costs resulting from any new rail-highway grade crossings.''. SEC. 4. OPERATION LIFESAVER. Section 104(d)(1) of title 23, United States Code, is amended to read as follows: ``(1) Operation lifesaver.--Before making an apportionment of funds under subsection (b)(3) for a fiscal year, the Secretary shall set aside $500,000 of the funds authorized to be appropriated for the surface transportation program for such fiscal year for carrying out a public information and education program to help prevent and reduce motor vehicle accidents, injuries, and fatalities, to improve driver performance at railway-highway crossings, and to help prevent trespassing on rail rights-of-way and the resulting injuries and fatalities. Expenditure of any funds in excess of $300,000 shall be contingent upon receipt of matching funds from nonpublic sources.''. SEC. 5. GRADE CROSSING CORRIDOR SAFETY INCENTIVE PROGRAM. (a) Funding of Program.--Section 104(d) of title 23, United States Code, is amended by adding at the end the following: ``(4) Grade crossing corridor safety incentive program.-- Before making an apportionment of funds under subsection (b)(3) for a fiscal year, the Secretary shall set aside $15,000,000 of the funds authorized to be appropriated for the surface transportation program for such fiscal year to carry out a program to provide a financial incentive to States that review and implement grade crossing safety improvements on a corridor basis in accordance with section 130(k).''. (b) Establishment of Program.--Section 130 of title 23, United States Code, is amended by adding at the end the following: ``(k) Grade Crossing Corridor Safety Incentive Program.-- ``(1) In general.--The Secretary shall carry out a program to provide an additional financial incentive to States that review and implement grade crossing safety improvements on a corridor basis. Such financial incentive would be in addition to those funds available in accordance with the preceding subsections. ``(2) Project approval.--Funds authorized to be appropriated to carry out this subsection shall be available for obligation at the discretion of the Secretary. The Secretary shall issue investment criteria for approving projects under this section. ``(3) Applicability of other provisions.--All provisions of this chapter, other than provisions relating to apportionment formulas and Federal share, shall apply to funds made available to carry out this subsection, except as determined by the Secretary to be inconsistent with this subsection. Funds authorized to be appropriated to carry out this section shall remain available until expended.''.

Summary: Rail-Highway Grade Crossing Safety Act of 1994 - Includes rail-highway crossing closures among the safety projects for which an increased Federal share of construction costs apply. Authorizes any State, after adopting a policy requiring the review of the need for all new public at-grade rail-highway crossings, to use certain authorized funds to provide an incentive payment to a local jurisdiction upon the permanent closing by the jurisdiction of a public at-grade crossing, provided that such payments may not exceed $7,500 and that the funds are matched by an equal payment from the railroad owning the tracks on which the crossing is located. Directs the local jurisdiction receiving funds to use the Federal funds portion of the incentive payment for transportation safety improvements only. Directs the Secretary to establish guidelines to enable States to determine the public benefits and costs resulting from any new rail-highway grade crossings. Revises provisions regarding Operation Lifesaver to require the Secretary of Transportation to set aside $500,000 of funds authorized to be appropriated for the surface transportation program (STP) for a given fiscal year for carrying out a public information and education program to help prevent and reduce motor vehicle accidents, injuries, and fatalities, to improve driver performance at railway-highway crossings, and to help prevent trespassing on rail rights-of-way and resulting injuries and fatalities. Directs that expenditure of any funds in excess of $300,000 be contingent upon receipt of matching funds from nonpublic sources. Requires the Secretary to: (1) set aside $15 million of funds authorized to be appropriated for the STP for a given fiscal year to carry out a program to provide a financial incentive to States that review and implement grade crossing safety improvements on a corridor basis; and (2) issue investment criteria for approving projects.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Taxpayer Responsibility, Accountability, and Consistency Act of 2008''. SEC. 2. INFORMATION REPORTING FOR PAYMENTS TO CORPORATIONS. (a) In General.--Section 6041 of the Internal Revenue Code of 1986 (relating to information at source) is amended by adding at the end the following new subsection: ``(h) Payments to Corporations.-- ``(1) In general.--Notwithstanding any regulations prescribed by the Secretary before the date of the enactment of this subsection, subsection (a) shall apply to payments made to a corporation. ``(2) Exception.--Paragraph (1) shall not apply to payments made to a hospital or extended care facility described in section 501(c)(3) which is exempt from taxation under section 501(a) or to a hospital or extended care facility owned and operated by the United States, a State, the District of Columbia, a possession of the United States, or a political subdivision, agency or instrumentality of any of the foregoing.''. (b) Effective Date.--The amendment made by this section shall apply to payments made more than 1 year after the date of the enactment of this Act. SEC. 3. DETERMINATION OF ELIGIBILITY FOR SAFE HARBOR TREATMENT OF INDIVIDUALS AS NON-EMPLOYEES FOR PURPOSES OF EMPLOYMENT TAXES. (a) In General.--Chapter 25 of the Internal Revenue Code of 1986 (relating to general provisions relating to employment taxes) is amended by adding at the end the following new section: ``SEC. 3511. SAFE HARBOR. ``(a) Termination of Certain Employment Tax Liability.-- ``(1) In general.--If-- ``(A) for purposes of employment taxes, the taxpayer did not treat an individual as an employee for any period, and ``(B) in the case of periods after December 31, 1978, all Federal tax returns (including information returns) required to be filed by the taxpayer with respect to such individual for such period are filed on a basis consistent with the taxpayer's treatment of such individual as not being an employee, then, for purposes of applying such taxes for such period with respect to the taxpayer, the individual shall be deemed not to be an employee unless the taxpayer had no reasonable basis for not treating such individual as an employee. This paragraph shall not apply with respect to an individual for any periods beginning after the date of notice of a determination that such individual should be treated as an employee of the taxpayer. ``(2) Statutory standards for satisfying the requirements of paragraph (1).--For purposes of paragraph (1), a taxpayer shall be treated as having a reasonable basis for not treating an individual as an employee only if-- ``(A) the taxpayer's treatment of such individual was in reasonable reliance on-- ``(i) a written determination (as defined in section 6110(b)(1)) issued to the taxpayer addressing the employment status of such individual or another individual holding a substantially similar position with the taxpayer, or ``(ii) a concluded examination (for employment tax purposes) of whether such individual (or another individual holding a substantially similar position) should be treated as an employee of the taxpayer, with respect to which there was no determination that such individual (or another individual holding a substantially similar position) should be treated as an employee, and ``(B) the taxpayer (or a predecessor) has not treated any other individual holding a substantially similar position as an employee for purposes of employment taxes for any period beginning after December 31, 1977. ``(b) Definitions.--For purposes of this section-- ``(1) Employment tax.--The term `employment tax' means any tax imposed by this subtitle. ``(2) Employment status.--The term `employment status' means the status of an individual, under the usual common law rules applicable in determining the employer-employee relationship, as an employee or as an independent contractor (or other individual who is not an employee). ``(c) Special Rules for Application of Section.-- ``(1) Notice of availability of section.--An officer or employee of the Internal Revenue Service shall, before or at the commencement of any examination relating to the employment status of one or more individuals who perform services for the taxpayer, provide the taxpayer with a written notice of the provisions of this section. ``(2) Rules relating to statutory standards.--For purposes of subsection (a)(2), with respect to any period beginning after the date of the enactment of this paragraph, a taxpayer may not rely on an examination commenced, or a written determination issued, more than 7 years before the beginning of such period. ``(3) Substantially similar position.--For purposes of this section, the determination as to whether an individual holds a position substantially similar to a position held by another individual shall be made by the Secretary in a manner consistent with the Fair Labor Standards Act of 1938. ``(d) Burden of Proof.--A taxpayer must establish entitlement to relief under this section by a preponderance of the evidence. ``(e) Petitions for Review of Status.-- ``(1) In general.--Under procedures established by the Secretary not later than 1 year after the date of the enactment of this section, any individual who performs services for a taxpayer may petition (either personally or through a designated representative or attorney) for a determination of the individual's status for employment tax purposes. ``(2) Administrative procedures.--The procedures established under paragraph (1) shall provide for-- ``(A) a determination of status not later than 90 days after the filing of the petition with respect to employment in any industry (such as the construction industry) in which employment is transient, casual, or seasonal, and ``(B) an administrative appeal of any determination that an individual is not an employee of the taxpayer. ``(3) Prohibition against retaliation.-- ``(A) In general.--No taxpayer may discharge an individual, refuse to contract with an individual, or otherwise discriminate against an individual with respect to compensation, terms, conditions, or privileges of the services provided by the individual because the individual (or any designated representative or attorney on behalf of such individual) filed a petition under paragraph (1). ``(B) Rights retained by individual.--Nothing in this paragraph shall be deemed to diminish the rights, privileges, or remedies of any individual under any Federal or State law, or under any collective bargaining agreement. ``(f) Results of Misclassification Determinations.--In any case in which the Secretary determines that a taxpayer has misclassified an individual as not an employee for employment tax purposes, the Secretary shall inform the Secretary of Labor about such misclassification and notify the individual of any eligibility for the refund of self-employment taxes under chapter 2. ``(g) Regulations.--The Secretary shall, not later than 1 year after the date of the enactment of this section, prescribe such regulations as may be necessary and appropriate to carry out the purposes of this section.''. (b) Conforming Amendments.-- (1) Paragraph (2) of section 7436(a) of such Code is amendment by striking ``section 530 of the Revenue Act of 1978'' and inserting ``section 3511''. (2) The table of sections for chapter 25 of such Code is amended by adding at the end the following new item: ``Sec. 3511. Safe harbor.''. (c) Termination of Section 530 of the Revenue Act of 1978.--Section 530 of the Revenue Act of 1978 shall not apply to services rendered more than 1 year after the date of the enactment of this Act. (d) Effective Date.--The amendments made by this section shall apply to services rendered more than 1 year after the date of the enactment of this Act. SEC. 4. ANNUAL REPORTS ON WORKER MISCLASSIFICATION. The Secretary of the Treasury shall issue an annual report on worker misclassification. Such report shall include the following: (1) Information on the number and type of enforcement actions against, and examinations of, employers who have misclassified workers. (2) Relief obtained as a result of such actions against, and examinations of, employers who have misclassified workers. (3) An overall estimate of the number of employers misclassifying workers, the number of workers affected, and the industries involved. (4) The impact of such misclassification on the Federal tax system. (5) Information on the outcomes of the petitions filed under section 3511(e) of the Internal Revenue Code of 1986. SEC. 5. INCREASE IN INFORMATION RETURN PENALTIES. (a) Failure To File Correct Information Returns.-- (1) In general.--Section 6721(a)(1) of the Internal Revenue Code of 1986 is amended-- (A) by striking ``$50'' and inserting ``$250'', and (B) by striking ``$250,000'' and inserting ``$3,000,000''. (2) Reduction where correction in specified period.-- (A) Correction within 30 days.--Section 6721(b)(1) of such Code is amended-- (i) by striking ``$15'' and inserting ``$50'', (ii) by striking ``$50'' and inserting ``$250'', and (iii) by striking ``$75,000'' and inserting ``$500,000''. (B) Failures corrected on or before august 1.-- Section 6721(b)(2) of such Code is amended-- (i) by striking ``$30'' and inserting ``$100'', (ii) by striking ``$50'' and inserting ``$250'', and (iii) by striking ``$150,000'' and inserting ``$1,500,000''. (3) Lower limitation for persons with gross receipts of not more than $5,000,000.--Section 6721(d)(1) of such Code is amended-- (A) in subparagraph (A)-- (i) by striking ``$100,000'' and inserting ``$1,000,000'', and (ii) by striking ``$250,000'' and inserting ``$3,000,000'', (B) in subparagraph (B)-- (i) by striking ``$25,000'' and inserting ``$175,000'', and (ii) by striking ``$75,000'' and inserting ``$500,000'', and (C) in subparagraph (C)-- (i) by striking ``$50,000'' and inserting ``$500,000'', and (ii) by striking ``$150,000'' and inserting ``$1,500,000''. (4) Penalty in case of intentional disregard.--Section 6721(e) of such Code is amended-- (A) by striking ``$100'' in paragraph (2) and inserting ``$500'', (B) by striking ``$250,000'' in paragraph (3)(A) and inserting ``$3,000,000''. (b) Failure To Furnish Correct Payee Statements.-- (1) In general.--Section 6722(a) of such Code is amended-- (A) by striking ``$50'' and inserting ``$250'', and (B) by striking ``$100,000'' and inserting ``$1,000,000''. (2) Penalty in case of intentional disregard.--Section 6722(c) of such Code is amended-- (A) by striking ``$100'' in paragraph (1) and inserting ``$500'', and (B) by striking ``$100,000'' in paragraph (2)(A) and inserting ``$1,000,000''. (c) Failure To Comply With Other Information Reporting Requirements.--Section 6723 of such Code is amended-- (1) by striking ``$50'' and inserting ``$250'', and (2) by striking ``$100,000'' and inserting ``$1,000,000''. (d) Effective Date.--The amendments made by this section shall apply with respect to information returns required to be filed after December 31, 2008.

Summary: Taxpayer Responsibility, Accountability and Consistency Act of 2008 - Amends the Internal Revenue Code to: (1) require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; (2) set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and (3) increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Requires the Secretary of the Treasury to issue an annual report on worker misclassification.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Fairness and Accountability in Reorganizations Act of 2006''. SEC. 2. FINDINGS. Congress finds that-- (1) it is becoming more common for corporations that file for bankruptcy protection under chapter 11 of title 11, United States Code, to ask for great sacrifices from workers, retirees, creditors, and former shareholders, while executives provide themselves with generous bonuses and other forms of lucrative compensation; (2) in the case of one company, an executive pay package for key employees would have given executives and managers $510,000,000 in compensation, while rank-and-file workers were asked to take large wage cuts or forced to lose their jobs; (3) decency requires that the highly paid not seek to enrich themselves on the backs of working families; (4) some bankruptcies involve companies with both foreign and domestic operations, and judges need to be able to evaluate the entirety of the operations when deciding whether sacrifices by American workers and retirees are necessary; and (5) there is a need for fairness and accountability and a new partnership for the future of the American workforce. SEC. 3. EXECUTIVE COMPENSATION. Section 1129(a)(5) of title 11, United States Code, is amended-- (1) in subparagraph (A)(ii), by striking ``and'' at the end; and (2) in subparagraph (B), by striking the period at the end and inserting the following: ``; and ``(C) the compensation disclosed pursuant to subparagraph (B) has been approved by, or is subject to the approval of, the court, as reasonable.''. SEC. 4. LIMITATIONS ON COMPENSATION ENHANCEMENTS. Section 503(c) of title 11, United States Code, is amended-- (1) in paragraph (1), by inserting ``, or for the payment of a performance, incentive, or other bonus, or any other compensation enhancement'' after ``remain with the debtor's business''; and (2) by striking paragraph (3) and inserting the following: ``(3) other transfers or obligations, whether or not outside of the ordinary course of business, to or for the benefit of officers, managers, or consultants retained by the debtor, before or after the filing of the petition, in the absence of a finding by the court based upon evidence in the record, and without deference to the debtor's request for such payments, that such transfers or obligations are essential to the survival of the business or (in the case of a liquidation of some or all of the debtors' assets) essential to the orderly liquidation and maximization of value of the assets of the debtor, in either case, because of the essential nature of the services provided, and then only to the extent that the court finds those transfers or obligations are reasonable under the circumstances of the case.''. SEC. 5. TREATMENT OF FOREIGN AFFILIATES. (a) Collective Bargaining Agreements.--Section 1113(d) of title 11, United States Code, is amended by adding at the end the following: ``(4) Foreign Affiliates.--In determining whether the proposal required by subsection (b)(1) provides for those necessary modifications in employee benefits and protections that are necessary to permit the reorganization of the debtor and assures that all creditors, the debtor, and all affected parties are treated fairly and equitably, the court shall take into account the ongoing impact on the debtor of the debtor's relationship with all subsidiaries and affiliates, regardless of whether any such subsidiary or affiliate is domestic or nondomestic, or whether any such subsidiary or affiliate is a debtor entity.''. (b) Retiree Health Benefits.--Section 1114 of title 11, United States Code, is amended by adding at the end the following: ``(n) Retiree Health Benefits; Foreign Affiliates.--In determining whether the proposal required by subsection (f)(1)(A) provides for those necessary modifications in retiree benefits that are necessary to permit the reorganization of the debtor and assures that all creditors, the debtor, and all affected parties are treated fairly and equitably, the court shall take into account the ongoing impact on the debtor of the debtor's relationship with all subsidiaries and affiliates, regardless of whether any such subsidiary or affiliate is domestic or nondomestic, or whether any such subsidiary or affiliate is a debtor entity.''. SEC. 6. EFFECTIVE DATE. Notwithstanding any other provision of law, the amendments made by this Act shall apply to any case under chapter 11 of title 11, United States Code, filed or pending on or after October 1, 2005.

Summary: Fairness and Accountability in Reorganizations Act of 2006 - Revises federal bankruptcy law to add to the conditions for court confirmation of a corporate reorganization plan that the compensation of an insider who will be employed or retained by the reorganized debtor has been approved by, or is subject to the approval of, the court, as reasonable. Prohibits the payment of a compensation enhancement in order to induce an insider of the debtor to remain with the debtor's business, unless the court finds that any transfers or obligations to or for the insider's benefit are essential to the survival of the business, or to the orderly liquidation and maximization of the value of the debtor's assets. Revises requirements for collective bargaining agreements and retiree health benefits to instruct the court to take into account the ongoing impact on the debtor of the debtor's relationship with all subsidiaries and affiliates, regardless of whether domestic or foreign, or whether any such subsidiary or affiliate is a debtor entity.