SECTION 1. EARLY FEDERAL PELL GRANT COMMITMENT DEMONSTRATION PROGRAM. Subpart 1 of part A of title IV of the Higher Education Act of 1965 (20 U.S.C. 1070a et seq.) is amended by adding at the end the following: ``SEC. 401B. EARLY FEDERAL PELL GRANT COMMITMENT DEMONSTRATION PROGRAM. ``(a) Demonstration Program Authority.-- ``(1) In general.--The Secretary is authorized to carry out an Early Federal Pell Grant Commitment Demonstration Program under which-- ``(A) the Secretary awards grants to 4 State educational agencies, in accordance with paragraph (2), to pay the administrative expenses incurred in participating in the demonstration program under this section; and ``(B) the Secretary awards Federal Pell Grants to participating students in accordance with this section. ``(2) Grants.-- ``(A) In general.--From amounts appropriated under subsection (g) for a fiscal year, the Secretary is authorized to award grants to 4 State educational agencies to enable the State educational agencies to pay the administrative expenses incurred in participating in a demonstration program under which students in 8th grade who are eligible for a free or reduced price meal receive a commitment to receive a Federal Pell Grant early in their academic careers. ``(B) Equal amounts.--The Secretary shall award grants under this section in equal amounts to each of the 4 participating State educational agencies. ``(b) Demonstration Project Requirements.--Each of the 4 demonstration projects assisted under this section shall meet the following requirements: ``(1) Participants.-- ``(A) In general.--The State educational agency shall make participation in the demonstration project available to 2 cohorts of students, which shall consist of-- ``(i) 1 cohort of 8th grade students who begin the participation in academic year 2007- 2008; and ``(ii) 1 cohort of 8th grade students who begin the participation in academic year 2008- 2009. ``(B) Students in each cohort.--Each cohort of students shall consist of not more than 10,000 8th grade students who qualify for a free or reduced price meal under the Richard B. Russell National School Lunch Act or the Child Nutrition Act of 1966. ``(2) Student data.--The State educational agency shall ensure that student data from local educational agencies serving students who participate in the demonstration project, as well as student data from local educational agencies serving a comparable group of students who do not participate in the demonstration project, are available for evaluation of the demonstration project. ``(3) Federal pell grant commitment.--Each student who participates in the demonstration project receives a commitment from the Secretary to receive a Federal Pell Grant during the first academic year that student is in attendance at an institution of higher education as an undergraduate, if the student applies for Federal financial aid (via the FAFSA) during the student's senior year of secondary school and during succeeding years. ``(4) Applicability of federal pell grant requirements.-- The requirements of section 401 shall apply to Federal Pell Grants awarded pursuant to this section, except that the amount of each participating student's Federal Pell Grant only shall be calculated by deeming such student to have an expected family contribution equal to zero. ``(5) Application process.--The Secretary shall establish an application process to select State educational agencies to participate in the demonstration program and State educational agencies shall establish an application process to select local educational agencies within the State to participate in the demonstration project. ``(6) Local educational agency participation.--Subject to the 10,000 statewide student limitation described in paragraph (1), a local educational agency serving students, not less than 50 percent of whom are eligible for a free or reduced price meal under the Richard B. Russell National School Lunch Act or the Child Nutritional Act of 1966, shall be eligible to participate in the demonstration project. ``(c) State Educational Agency Applications.-- ``(1) In general.--Each State educational agency desiring to participate in the demonstration program under this section shall submit an application to the Secretary at such time and in such manner as the Secretary may require. ``(2) Contents.--Each application shall include-- ``(A) a description of the proposed targeted information campaign for the demonstration project and a copy of the plan described in subsection (f)(2); ``(B) a description of the student population that will receive an early commitment to receive a Federal Pell Grant under this section; ``(C) an assurance that the State educational agency will fully cooperate with the ongoing evaluation of the demonstration project; and ``(D) such other information as the Secretary may require. ``(d) Selection Considerations.-- ``(1) Selection of state educational agencies.--In selecting State educational agencies to participate in the demonstration program, the Secretary shall consider-- ``(A) the number and quality of State educational agency applications received; ``(B) the Department's capacity to oversee and monitor each State educational agency's participation in the demonstration program; ``(C) a State educational agency's-- ``(i) financial responsibility; ``(ii) administrative capability; ``(iii) commitment to focusing State resources, in addition to any resources provided under part A of title I of the Elementary and Secondary Education Act of 1965, on students who receive assistance under such part A; ``(iv) the ability and plans of a State educational agency to run an effective and thorough targeted information campaign for students served by local educational agencies eligible to participate in the demonstration project; and ``(v) ensuring the participation in the demonstration program of a diverse group of students with respect to ethnicity and gender. ``(2) Local educational agency.--In selecting local educational agencies to participate in a demonstration project under this section, the State educational agency shall consider-- ``(A) the number and quality of local educational agency applications received; ``(B) the State educational agency's capacity to oversee and monitor each local educational agency's participation in the demonstration project; ``(C) a local educational agency's-- ``(i) financial responsibility; ``(ii) administrative capability; ``(iii) commitment to focusing local resources, in addition to any resources provided under part A of title I of the Elementary and Secondary Education Act of 1965, on students who receive assistance under such part A; ``(iv) the ability and plans of a local educational agency to run an effective and thorough targeted information campaign for students served by the local educational agency; and ``(v) ensuring the participation in the demonstration project of a diverse group of students with respect to ethnicity and gender. ``(e) Evaluation.-- ``(1) In general.--From amounts appropriated under section (g) for a fiscal year, the Secretary shall reserve not more than $1,000,000 to award a grant or contract to an organization outside the Department for an independent evaluation of the impact of the demonstration program assisted under this section. ``(2) Competitive basis.--The grant or contract shall be awarded on a competitive basis. ``(3) Matters evaluated.--The evaluation described in this subsection shall-- ``(A) determine the number of individuals who were encouraged by the demonstration program to pursue higher education; ``(B) identify the barriers to the effectiveness of the demonstration program; ``(C) assess the cost-effectiveness of the demonstration program in improving access to higher education; ``(D) identify the reasons why participants in the demonstration program either received or did not receive a Federal Pell Grant; ``(E) identify intermediate outcomes (relative to postsecondary education attendance), such as whether participants-- ``(i) were more likely to take a college- prep curriculum while in secondary school; ``(ii) submitted any college applications; and ``(iii) took the PSAT, SAT, or ACT; ``(F) identify the number of individuals participating in the demonstration program who pursued an associate's degree or a bachelor's degree, as well as other forms of postsecondary education; ``(G) compare the findings of the demonstration program with respect to participants to comparison groups (of similar size and demographics) that did not participate in the demonstration program; and ``(H) identify the impact on the parents of students eligible to participate in the demonstration program. ``(4) Dissemination.--The findings of the evaluation shall be widely disseminated to the public by the organization conducting the evaluation as well as by the Secretary. ``(f) Targeted Information Campaign.-- ``(1) In general.--Each State educational agency receiving a grant under this section shall, in cooperation with the participating local educational agencies within the State and the Secretary, develop a targeted information campaign for the demonstration program assisted under this section. ``(2) Plan.--Each State educational agency receiving a grant under this section shall include in the application submitted under subsection (c) a written plan for their proposed targeted information campaign. The plan shall include the following: ``(A) Outreach.--Outreach to students and their families, at a minimum, at the beginning and end of each academic year of the demonstration project. ``(B) Distribution.--How the State educational agency plans to provide the outreach described in subparagraph (A) and to provide the information described in subparagraph (C). ``(C) Information.--The annual provision by the State educational agency to all students and families participating in the demonstration program of information regarding-- ``(i) the estimated statewide average higher education institution cost data for each academic year, which cost data shall be disaggregated by-- ``(I) type of institution, including-- ``(aa) 2-year public colleges; ``(bb) 4-year public colleges; and ``(cc) 4-year private colleges; ``(II) by component, including-- ``(aa) tuition and fees; and ``(bb) room and board; ``(ii) Federal Pell Grants, including-- ``(I) the maximum Federal Pell Grant for each academic year; ``(II) when and how to apply for a Federal Pell Grant; and ``(III) what the application process for a Federal Pell Grant requires; ``(iii) State-specific college savings programs; ``(iv) State-based merit aid; ``(v) State-based financial aid; and ``(vi) Federal financial aid available to students, including eligibility criteria for the Federal financial aid and an explanation of the Federal financial aid programs. ``(3) Cohorts.--The information described in paragraph (2)(C) shall be provided to 2 cohorts of students annually for the duration of the students' participation in the demonstration program. The 2 cohorts shall consist of-- ``(A) 1 cohort of 8th grade students who begin the participation in academic year 2007-2008; and ``(B) 1 cohort of 8th grade students who begin the participation in academic year 2008-2009. ``(4) Reservation.--Each State educational agency receiving a grant under this section shall reserve $200,000 of the grant funds received each fiscal year for each of the 2 cohorts of students (for a total reservation of $400,000 each fiscal year) served by the State to carry out their targeted information campaign described in this subsection. ``(g) Authorization of Appropriations.--There are authorized to be appropriated to carry out this section-- ``(1) $1,300,000 for fiscal year 2008, of which-- ``(A) $500,000 shall be available to carry out subsection (e); and ``(B) $800,000 shall be available to carry out subsection (f)(2)(C); ``(2) $1,600,000 for fiscal year 2009, of which $1,600,000 shall be available to carry out subsection (f)(2)(C); ``(3) $1,600,000 for fiscal year 2010, of which $1,600,000 shall be available to carry out subsection (f)(2)(C); ``(4) $2,100,000 for fiscal year 2011, of which-- ``(A) $500,000 shall be available to carry out subsection (e); and ``(B) $1,600,000 shall be available to carry out subsection (f)(2)(C); ``(5) $1,600,000 for fiscal year 2012, of which $1,600,000 shall be available to carry out subsection (f)(2)(C); ``(6) $14,600,000 for fiscal year 2013, of which-- ``(A) $800,000 shall be available to carry out subsection (f)(2)(C); and ``(B) $13,800,000 shall be available for Federal Pell Grants provided in accordance with this section; and ``(7) $13,800,000 for fiscal year 2014, of which $13,800,000 shall be available for Federal Pell Grants provided in accordance with this section.''.

Summary: Amends the Higher Education Act of 1965 to authorize an Early Federal Pell Grant Demonstration Program. Directs the Secretary of Education to award grants to four states to cover administrative expenses incurred in the program. Limits a state to a cohort of up to 10,000 of its eighth grade students who are eligible for a free or reduced price meal under the Richard B. Russell National School Lunch Act or the Child Nutrition Act of 1966. Provides for a cohort for each of the academic years 2007-2008 and 2008-2009. Declares that each student who participates in the demonstration project receives a commitment to receive a Pell Grant during their first year of undergraduate study at an institution of higher education, subject to a specified condition. Requires state grantees to choose local educational agencies to participate in the program from among those serving students at least half of whom are eligible for free or reduced price meals. Calculates participating students' Pell Grants by deeming them to have no expected family contribution. Directs the Secretary to arrange for an independent evaluation of the demonstration program's effectiveness in providing needy students with access to, and an incentive to pursue, higher education. Requires state grantees annually to provide program participants with information concerning college costs, Pell Grants, state college savings programs, and other state and federal aid programs.


SECTION 1. FINDINGS AND PURPOSES. (a) Findings.--Congress finds and declares that-- (1) certain scattered parcels of Federal land located within Gilpin County, Colorado, are currently administered by the Secretary of the Interior as part of the Royal Gorge Resource Area, Canon City District, United States Bureau of Land Management; (2) these land parcels, comprised of approximately 130 separate tracts of land ranging in size from approximately 38 acres to much less than an acre, have been identified as suitable for disposal by the Bureau of Land Management through its resource management planning process and are appropriate for disposal; and (3) even though these land parcels are scattered and small in size, they nevertheless appear to have a fair market value which may be used by the Federal Government to exchange for lands which will better lend themselves to Federal management and have higher values for future public access, use and enjoyment, recreation, the protection and enhancement of fish and wildlife and fish and wildlife habitat, and the protection of riparian lands, wetlands, scenic beauty and other public values. (b) Purpose.--It is the purpose of this Act to authorize, direct, facilitate and expedite the land exchange set forth herein in order to further the public interest by disposing of Federal lands with limited public utility and acquire in exchange therefor lands with important values for permanent public management and protection. SEC. 2. LAND EXCHANGE. (a) In General.--The exchange directed by this Act shall be consummated if within 90 days after enactment of this Act, Lake Gulch, Inc., a Colorado corporation (as defined in section 4 of this Act), offers to transfer to the United States pursuant to the provisions of this Act the offered lands or interests in land described herein. (b) Conveyance by Lake Gulch.--Subject to the provisions of section 3 of this Act, Lake Gulch shall convey to the Secretary of the Interior all right, title, and interest in and to the following offered lands: (1) Certain lands comprising approximately 40 acres with improvements thereon located in Larimer County, Colorado, and lying within the boundaries of Rocky Mountain National Park as generally depicted on a map entitled ``Circle C Church Camp'', dated August 1994, which shall upon their acquisition by the United States and without further action by the Secretary of the Interior be incorporated into Rocky Mountain National Park and thereafter be administered in accordance with the laws, rules and regulations generally applicable to the National Park System and Rocky Mountain National Park. (2) Certain lands located along the Arkansas River in Lake County, Colorado, which comprise approximately 517 acres, as generally depicted on a map entitled ``Arkansas River Headwaters Frontage'', dated August 1994. (3) Certain lands located within and adjacent to the United States Bureau of Land Management San Luis Resource Area in Conejos County, Colorado, which comprise approximately 3,993 acres and are generally depicted on a map entitled ``Quinlan Ranches Tract'', dated August 1994. (c) Substitution of Lands.--If one or more of the precise offered land parcels identified above is unable to be conveyed to the United States due to appraisal or other problems, Lake Gulch and the Secretary may mutually agree to substitute therefor alternative offered lands acceptable to the Secretary. (d) Conveyance by the United States.--(1) Upon receipt of title to the lands identified in subsection (a) the Secretary shall simultaneously convey to Lake Gulch all right, title, and interest of the United States, subject to valid existing rights, in and to the following selected lands: (A) Certain surveyed lands located in Gilpin County, Colorado, Township 3 South, Range 72 West, Sixth Principal Meridian, Section 18, Lots 118-220, which comprise approximately 195 acres and are intended to include all federally owned lands in section 18, as generally depicted on a map entitled ``Lake Gulch Selected Lands'', dated July 1994. (B) Certain surveyed lands located in Gilpin County, Colorado, Township 3 South, Range 72 West, Sixth Principal Meridian, Section 17, Lots 37, 38, 39, 40, 52, 53, and 54, which comprise approximately 96 acres, as generally depicted on a map entitled ``Lake Gulch Selected Lands'', dated July 1994. (C) Certain unsurveyed lands located in Gilpin County, Colorado, Township 3 South, Range 73 West, Sixth Principal Meridian, Section 13, which comprise approximately 10 acres, and are generally depicted as parcels 307-326 on a map entitled ``Lake Gulch Selected Lands'', dated July 1994: Provided, however, That a parcel or parcels of land in section 13 shall not be transferred to Lake Gulch if at the time of the proposed transfer the parcel or parcels are under formal application for transfer to a qualified unit of local government. Due to the small and unsurveyed nature of such parcels proposed for transfer to Lake Gulch in section 13, and the high cost of surveying such small parcels, the Secretary is authorized to transfer such section 13 lands to Lake Gulch without survey based on such legal or other description as he determines appropriate to carry out the basic intent of the map cited in this subparagraph. (2) If the Secretary and Lake Gulch mutually agree, and the Secretary determines it is in the public interest, the Secretary may utilize the authority and direction of this Act to transfer to Lake Gulch lands in sections 17 and 13 that are in addition to those precise selected lands shown on the maps cited in paragraphs (d)(1)(B) and (d)(1)(C), and which are not under formal application for transfer to a qualified unit of local government, upon transfer to the Secretary of additional offered lands acceptable to the Secretary or upon payment to the Secretary by Lake Gulch of cash equalization money amounting to the full appraised fair market value of any such additional lands. If any such additional lands are located in section 13 they may be transferred to Lake Gulch without survey based on such legal or other description as the Secretary determines appropriate as long as the Secretary determines that the boundaries of any adjacent lands now owned by Lake Gulch can be properly identified so as to avoid possible future boundary conflicts or disputes. If the Secretary determines surveys are necessary to convey any such additional lands to Lake Gulch, the costs of such surveys shall be paid by Lake Gulch but shall not be eligible for any adjustment in the value of such additional lands pursuant to section 206(f)(2) of the Federal Land Policy and Management Act of 1976 (as amended by the Federal Land Exchange Facilitation Act of 1988) (43 U.S.C. 1716(f)(2)). (3) Prior to transferring out of public ownership pursuant to this Act or other authority of law any lands which are contiguous to North Clear Creek southeast of the City of Black Hawk, Colorado, in the County of Gilpin, Colorado, the Secretary shall notify and consult with the governments of the County and the City and afford such units of local government an opportunity to acquire or reserve pursuant to the Federal Land Policy and Management Act of 1976 or other applicable law such easements or rights-of-way parallel to North Clear Creek as may be necessary to serve public utility line or recreation path needs: Provided, however, That any survey or other costs associated with the acquisition or reservation of such easements or rights-of-way shall be paid for by the unit or units of local government concerned. SEC. 3. TERMS AND CONDITIONS OF EXCHANGE. (a) Equalization of Values.--The values of the lands to be exchanged pursuant to this Act shall be equal as determined by the Secretary of the Interior utilizing nationally recognized appraisal standards, including, to the extent appropriate, the Uniform Standards for Federal Land Acquisition, the Uniform Standards of Professional Appraisal Practice, the provisions of section 206(d) of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1716(d)), and other applicable law. In the event it is determined that cash equalization moneys are owed to the United States in the exchange, any such cash equalization moneys shall be retained by the Secretary of the Interior and may be utilized by the Secretary until fully expended to purchase from willing sellers land or water rights, or a combination thereof, to augment wildlife habitat and protect and restore wetlands in the Bureau of Land Management's Blanca Wetlands, Alamosa County, Colorado. Any water rights acquired by the United States pursuant to this section shall be obtained by the Secretary of the Interior in accordance with all applicable provisions of Colorado law, including the requirement to change the time, place, and type of use of said water rights through the appropriate State legal proceedings and to comply with any terms, conditions, or other provisions contained in an applicable decree of the Colorado Water Court. The use of any water rights acquired pursuant to this section shall be limited to water than can be used or exchanged for water that can be used on the Blanca Wetlands. Any requirement or proposal to utilize facilities of the San Luis Valley Project, Closed Basin Diversion, in order to effectuate the use of any such water rights shall be subject to prior approval of the Rio Grande Water Conservation District. (b) Restrictions on Selected Lands.--(1) Conveyance of the selected lands to Lake Gulch pursuant to this Act shall be contingent upon Lake Gulch executing an agreement with the United States prior to such conveyance, the terms of which are acceptable to the Secretary of the Interior, and which-- (A) grants the United States a covenant that none of the selected lands (all of which currently lie outside the State of Colorado's current legally approved gaming area) shall ever be used for purposes of gaming should the current legal gaming area ever be expanded by the State of Colorado; and (B) permanently holds the United States harmless for liability and indemnify the United States against all costs arising from any activities, operations (including the storing, handling, and dumping of hazardous materials or substances) or other acts conducted by Lake Gulch or its employees, agents, successors or assigns on the selected lands after their transfer to Lake Gulch: Provided, however, That nothing in this Act shall be construed as either diminishing or increasing any responsibility or liability of the United States based on the condition of the selected lands prior to or on the date of their transfer to Lake Gulch. (2) Conveyance of the selected lands to Lake Gulch pursuant to this Act shall be subject to the existing easement for Gilpin County Road 6. (3) The above terms and restrictions of this subsection shall not be considered in determining, or result in any diminution in, the fair market value of the selected land for purposes of the appraisals of the selected land required pursuant to section 3 of this Act. (c) Revocation of Withdrawal.--The Public Water Reserve established by Executive order dated April 17, 1926 (Public Water Reserve 107), Serial Number Colorado 17321, is hereby revoked insofar as it affects the NW \1/4\ SW \1/4\ of Section 17, Township 3 South, Range 72 West, Sixth Principal Meridian, which covers a portion of the selected lands identified in this Act. (d) Management of Certain Lands.--Upon their acquisition by the United States, the lands referred to in section 2(b)(2) of this Act shall be managed by the Secretary of the Interior in accordance with the laws, rules, and regulations generally applicable to the public lands, and, as appropriate, in accordance with cooperative agreements such as the existing Arkansas Headwaters Recreation Area Memorandum of Understanding, with special emphasis on public fishing and recreational access to the Arkansas River, and riparian and wetland habitat protection. The acquisition of such lands by the Secretary shall not be construed to impose any responsibility or liability on the Secretary with respect to hazardous substances which may exist on the lands as of the date of their acquisition by the United States. Without precluding any future determination by the Secretary or appropriate Federal or State authorities that cleanup of any hazardous substances which may be found to exist on the property would be appropriate, nothing in this Act shall be construed to require the Secretary to undertake any hazardous substances cleanup activities or studies. SEC. 4. MISCELLANEOUS PROVISIONS. (a) Definitions.--As used in this Act: (1) The term ``Secretary'' means the Secretary of the Interior. (2) The term ``Lake Gulch'' means Lake Gulch, Inc., a Colorado corporation, or its successors, heirs or assigns. (3) The term ``offered land'' means lands to be conveyed to the United States pursuant to this Act. (4) The term ``selected land'' means lands to be transferred to Lake Gulch pursuant to this Act. (5) The term ``Blanca Wetlands'' means an area of land comprising approximately 9,290 acres, as generally depicted on a map entitled ``Blanca Wetlands'', dated August 1994, and any nearby land which the Secretary may purchase from willing sellers after the date of enactment of this Act utilizing funds provided by this Act or other funds and manage in conjunction with and for the same general purposes as the land depicted on that map. (b) Time Requirement for Completing Transfer.--It is the intent of Congress that unless the Secretary and Lake Gulch mutually agree otherwise the exchange of lands authorized and directed by this Act shall be completed not later than 6 months after the date of enactment of this Act. (c) Administration of Lands Acquired by United States.--In accordance with the provisions of section 206(c) of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1716(c)), all lands acquired by the United States pursuant to this Act shall upon acceptance of title by the United States and without further action by the Secretary concerned become part of and be managed as part of the administrative unit or area within which they are located.

Summary: Requires Lake Gulch, Inc., to convey, on an equal value basis, specified lands located in Larimer, Lake, and Conejos Counties, Colorado, to the Secretary of the Interior in exchange for certain Lake Gulch Selected Lands located in Gilpin County, Colorado. Provides that, if cash equalization monies are owed to the United States in the exchange, such monies shall be retained by the Secretary and may be utilized until fully expended to purchase from willing sellers land or water rights to augment wildlife habitat and to protect and restore wetlands in the Bureau of Land Management's Blanca Wetlands, Alamosa County, Colorado. Conditions the conveyance of such selected lands on Lake Gulch executing an agreement which: (1) grants the United States a covenant that none of such lands (all of which currently lie outside of Colorado's current legally approved gaming area) shall ever be used for gaming purposes should such gaming area ever be expanded by the State; and (2) permanently holds the United States harmless for liability and indemnifies it against all costs arising from any activities, operations (including the storing, handling, and dumping of hazardous materials or substances) or other acts conducted by Lake Gulch on the selected lands after such transfer. Declares that nothing in this Act shall be construed as either diminishing or increasing any U.S. responsibility or liability based on the condition of the selected lands before or on the date of their transfer. Subjects the conveyance to the existing easement for Gilpin County Road 6. Revokes a specified Public Water Reserve established by Executive Order dated April 17, 1926, insofar as it affects certain land which covers a portion of the selected lands.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Children's Education Tax Credit Act''. SEC. 2. CREDIT FOR EDUCATION EXPENSES. (a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by redesignating section 35 as section 36 and by inserting after section 34 the following new section: ``SEC. 35. EDUCATION EXPENSES. ``(a) General Rule.--In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year, the amount of the qualified education expenses paid by the taxpayer during the taxable year for the education of the taxpayer, the taxpayer's spouse, or any individual with respect to whom the taxpayer is allowed a deduction under section 151(c). ``(b) Limitation.-- ``(1) Amount per individual.--The amount allowed as a credit under subsection (a) for any taxable year with respect to the qualified education expenses of any 1 individual shall not exceed $450. ``(2) Proration of credit where more than one taxpayer pays expenses.--If the qualified education expenses of an individual are paid by more than one taxpayer during any calendar year, the dollar limitation under paragraph (1) shall be allocated among such taxpayers in proportion to their respective shares of the qualified education expenses of such individual paid during such calendar year by all such taxpayers. ``(c) Definitions.--For purposes of this section-- ``(1) Qualified education expenses.-- ``(A) In general.--The term `qualified education expenses' means amounts paid for-- ``(i) tuition and fees required for the enrollment or attendance of a student at an eligible educational institution, and ``(ii) fees, books, supplies, and equipment required for courses of instruction at an eligible educational institution. ``(B) Meals and lodging expenses not included.-- Such term does not include any amount paid, directly or indirectly, for meals, lodging, or similar personal, living, or family expenses. In the event an amount paid for tuition or fees includes an amount for meals, lodging, or similar expenses which is not separately stated, the portion of such amount which is attributable to meals, lodging, or similar expenses shall be determined under regulations prescribed by the Secretary. ``(C) Special rule for home schooling.--In the case of education furnished in the home (as a substitute for public education) which meets the requirements of State law relating to compulsory school attendance, the term `qualified education expenses' means amounts paid for books, computer software, and other supplies used in furnishing such education. ``(2) Eligible educational institution.--The term `eligible educational institution' means-- ``(A) an institution of higher education, ``(B) a vocational school, ``(C) a secondary school, or ``(D) an elementary school. ``(3) Institution of higher education.--The term `institution of higher education' means the institutions described in section 1201(a) or 481(a) of the Higher Education Act of 1965. ``(4) Vocational school.--The term `vocational school' means an area vocational education school as defined in section 521(3) of the Carl D. Perkins Vocational Education Act. ``(5) Elementary and secondary schools.--The terms `elementary school' and `secondary school' have the respective meanings given such terms by section 14101 of the Elementary and Secondary Education Act of 1965. ``(d) Special Rules.-- ``(1) Adjustment for certain scholarships and veterans' benefits.--The amounts otherwise taken into account under subsection (a) as qualified education expenses of any individual during any period shall be reduced (before the application of subsection (b)) by the sum of the amounts referred to in section 135(d)(1) which are received with respect to such individual for the taxable year. ``(2) Eligible courses.--Except as provided in subsection (c)(1)(C), amounts paid for qualified education expenses of any individual shall be taken into account under subsection (a) only to the extent such expenses-- ``(A) are attributable to courses of instruction offered by an elementary or secondary school, or ``(B) are attributable to courses of instruction for which credit is allowed toward a baccalaureate or graduate degree by an institution of higher education or toward a certificate of required course work at a vocational school. ``(3) Individual must be at least half-time student.-- Except as provided in subsection (c)(1)(C), no credit shall be allowed under subsection (a) for amounts paid during the taxable year for qualified education expenses with respect to any individual unless that individual, during any 4 calendar months during the calendar year in which the taxable year of the taxpayer begins, is at least a half-time student at an eligible education institution. ``(4) Spouse.--No credit shall be allowed under subsection (a) for amounts paid during the taxable year for qualified education expenses for the spouse of the taxpayer unless-- ``(A) the taxpayer is entitled to an exemption for his spouse under section 151(b) for the taxable year, or ``(B) the taxpayer files a joint return with his spouse for the taxable year. ``(e) Disallowance of Expenses as Deduction.--No deduction shall be allowed under section 162 (relating to trade or business expenses) for any qualified education expense which (after the application of subsection (b)) is taken into account in determining the amount of any credit allowed under subsection (a). The preceding sentence shall not apply to the qualified education expenses of any taxpayer who, under regulations prescribed by the Secretary, elects not to apply the provisions of this section with respect to such expenses for the taxable year. ``(f) Regulations.--The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this section.'' (b) Technical Amendments.-- (1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting before the period ``or from section 35 of such Code''. (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by striking the last item and inserting the following new items: ``Sec. 35. Education expenses. ``Sec. 36. Overpayments of tax.'' (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Children's Education Tax Credit Act - Amends the Internal Revenue Code to establish an annual tax credit (up to $450 for each qualifying student) for qualified educational expenses (tuition, attendance fees, books, supplies, equipment) paid by a taxpayer for the taxpayer, a spouse, or a dependent. Provides for: (1) credit proration in cases of shared expenses; (2) inclusion of certain home schooling expenses; and (3) adjustments for certain scholarships and veterans' benefits. Defines "eligible educational institution" as an institution of higher education, or a vocational, secondary, or elementary school.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Marine Mammal Protection Act Amendments of 2002''. SEC. 2. AMENDMENT REFERENCES. Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to such section or other provision of the Marine Mammal Protection Act of 1972 (16 U.S.C. 1361 et seq.). SEC. 3. TECHNICAL CORRECTIONS. (a) Committee References.--The Marine Mammal Protection Act of 1972 (16 U.S.C. 1361 et seq.) is amended by striking ``Committee on Merchant Marine and Fisheries'' each place it appears and inserting ``Committee on Resources''. (b) Obsolete Reference to Replaced Section.--Section 118(c)(3)(A)(i) (16 U.S.C. 1387(c)(3)(A)(i)) is amended by striking ``, except that'' and all that follows through ``is valid''. SEC. 4. LIMITED AUTHORITY TO EXPORT NATIVE HANDICRAFTS. Section 101(a)(6) (16 U.S.C. 1371(a)(6)) is amended by redesignating subparagraph (B) as subparagraph (C), and by inserting after subparagraph (A) the following: ``(B) A marine mammal product may be exported from the United States if the product-- ``(i) is legally possessed and exported as part of a cultural exchange, by an Indian, Aleut, or Eskimo residing in Alaska; or ``(ii) is owned by a Native inhabitant of Russia, Canada, or Greenland and is exported for noncommercial purposes-- ``(I) in conjunction with, and upon the completion of, travel within the United States; or ``(II) as part of a cultural exchange with an Indian, Aleut, or Eskimo residing in Alaska.''. SEC. 5. AUTHORIZATION OF APPROPRIATIONS. (a) Department of Commerce.--Section 116(a) (16 U.S.C. 1384(a)) is amended to read as follows: ``(a) Department of Commerce.--(1) There are authorized to be appropriated to the Department of Commerce, for purposes of carrying out its functions and responsibilities under this title (other than sections 117 and 118) and title IV-- ``(A) $16,615,000 for 2003; ``(B) $17,280,000 for 2004; ``(C) $17,971,000 for 2005; ``(D) $18,670,000 for 2006; and ``(E) $19,418,000 for 2007. ``(2) There are authorized to be appropriated to the Department of Commerce, for purposes of carrying out sections 117 and 118, $20,000,000 for each of the fiscal years 2003 through 2007.''. (b) Department of the Interior.--Section 116(b) (16 U.S.C. 1384(b)) is amended to read as follows: ``(b) Department of the Interior.--There are authorized to be appropriated to the Department of the Interior, for purposes of carrying out its functions and responsibilities under this title-- ``(1) $11,800,000 for 2003; ``(2) $12,300,000 for 2004; ``(3) $12,800,000 for 2005; ``(4) $13,300,000 for 2006; and ``(5) $13,800,000 for 2007.''. SEC. 6. TAKE REDUCTION PLANS. Section 118 (16 U.S.C. 1387) is amended-- (1) in subsections (f)(4)(B) and (f)(5)(B), by inserting ``and recreational'' after ``commercial''; (2) in subsection (f)(6)(C) in the second sentence, by inserting before the period the following: ``, a representative of the office of General Counsel of the National Oceanic and Atmospheric Administration, a representative of the National Marine Fisheries Service having responsibilities related to fisheries science, a representative of the National Marine Fisheries Service having responsibilities related to law enforcement, and a representative of the appropriate National Marine Fisheries Service Regional Administrator''; (3) in subsection (f)(7)(B)(i) by adding at the end the following: ``Before publishing any plan that is different than the draft plan proposed by a take reduction team, the Secretary shall reconvene the team and explain to the team the differences between the published plan and the draft plan proposed by the team.''; and (4) in subsection (j) by inserting ``including observer, research, and education and outreach programs,'' after ``For purposes of carrying out this section,''. SEC. 7. PINNIPED RESEARCH. Section 120 (16 U.S.C. 1389) is amended by adding at the end the following: ``(k) Research on Nonlethal Removal and Control.--(1) The Secretary shall conduct research on the nonlethal removal and control of nuisance pinnipeds. The research shall include a review of measures that have been taken to effect such removal and control, the effectiveness of these measures, and the development of new technologies to deter nuisance pinnipeds. ``(2) The Secretary shall include, among the individuals that develop the research program under this subsection, representatives of the commercial and recreational fishing industries. ``(3) The Secretary is encouraged, where appropriate, to use independent marine mammal research institutions in developing and in conducting the research program. ``(4) The Secretary shall, by December 31 of each year, submit an annual report on the results of research under this subsection to the Committee on Resources of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate.''. SEC. 8. MARINE MAMMAL COMMISSION. (a) Number of Employees.--Section 206(5) (16 U.S.C. 1406(5)) is amended by striking ``; except that no fewer than 11 employees must be employed under paragraph (1) at any time''. (b) Authorization of Appropriations.--Section 207 (16 U.S.C. 1407) is amended to read as follows: ``SEC. 207. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated to the Marine Mammal Commission for purposes of carrying out this title-- ``(1) $2,000,000 for fiscal year 2003; ``(2) $2,050,000 for fiscal year 2004; ``(3) $2,100,000 for fiscal year 2005; ``(4) $2,150,000 for fiscal year 2006; and ``(5) $2,200,000 for fiscal year 2007.''. SEC. 9. SCRIMSHAW EXEMPTION. Any valid certificate of exemption referred to in section 18 of Public Law 103-238 (16 U.S.C. 1539 note) that was valid under that section on April 29, 1999, shall be valid during the 8-year period beginning October 31, 1999. SEC. 10. EMERGENCY ASSISTANCE FOR SUBSISTENCE WHALE HUNTERS. Section 5 of the Whaling Convention Act of 1949 (16 U.S.C. 916c) is amended by adding at the end the following: ``(c) The prohibitions of this section shall not apply to use of a vessel to tow a whale taken in a traditional subsistence whale hunt permitted by Federal law and conducted in waters off the coast of Alaska, if such towing is performed upon a request for emergency assistance made by a subsistence whale hunting organization formally recognized by an agency of the United States Government, or made by a member of such an organization, to prevent the loss of a whale.''. SEC. 11. EXTENSION. Section 104(c)(5)(D) (16 U.S.C. 1374(c)(5)(D)) is amended by striking ``the date of the enactment of the Marine Mammal Protection Act Amendments of 1994'' and inserting ``February 18, 1997''. SEC. 12. POLAR BEAR PERMITS. Section 104 (16 U.S.C. 1374) is amended-- (1) in subsection (d)(2) by inserting before the period at the end of the first sentence the following: ``, except for an application for a permit to import polar bear parts under subsection (c)(5)''; (2) in subsection (d)(5) by inserting before the period at the end of the last sentence the following: ``if a notice of application was published pursuant to paragraph (2) with respect to the permit''; and (3) in subsection (c)(5) by adding at the end the following: ``(E) The Secretary shall make available to the public on a semiannual basis information concerning the permits issued or denied under this paragraph.''. SEC. 13. CAPTIVE RELEASE PROHIBITION. Section 102(a) (16 U.S.C. 1372(a)) is amended-- (1) in paragraph (4) by striking ``subsection 104(c); and'' and inserting ``section 104(c);''; (2) in paragraph (5) by striking the period and inserting ``; and''; and (3) by adding at the end the following: ``(6) for any person that is subject to the jurisdiction of the United States to release any captive marine mammal unless specifically authorized to do so under section 104(c)(3)(A), 104(c)(4)(A), or 109(h).''. SEC. 14. MARINE MAMMAL COMMISSION ADMINISTRATION. Section 206(4) (16 U.S.C. 1406(4)) is amended by striking ``(but at rates for individuals not to exceed $100 per diem)''.

Summary: Marine Mammal Protection Act Amendments of 2002 - Amends the Marine Mammal Protection Act of 1972 to grant limited permission for a marine mammal to be exported from the United States, including in cases where an Indian, Aleut or Eskimo residing in Alaska exports the animal as part of a cultural exchange.Requires reduction plans to track the number of animals from strategic stocks being incidentally lethally taken or seriously injured each year through recreational fishing (in addition to commercial fishing), and to publish proposals for reducing such incidents within a stock under certain specified conditions.Requires research on the removal and control of nuisance pinnipeds, including on the development of new technologies to deter such creatures.Authorizes appropriations for the Marine Mammal Commission through FY 2007.Renews the Scrimshaw Exemption for the eight-year period beginning October 31, 1999.Permits emergency assistance to tow a whale captured in a legal traditional subsistence whale hunt off the coast of Alaska if a request for such assistance is made by a federally-recognized subsistence whale hunting organization or by a member of such an organization.Directs the Secretary of the Interior to issue a permit for importation of polar bear parts (other than internal organs) from bears taken in sport hunts in Canada before February 18, 1997 (the previous date was April 30, 1994).Makes it unlawful for anyone under U.S. jurisdiction to release any captive marine mammal unless authorized under specified provisions of the Code.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Lavender Offense Victim Exoneration Act of 2017'' or the ``LOVE Act of 2017''. SEC. 2. FINDINGS. Congress makes the following findings: (1) During the so-called ``Lavender Scare'', at least 1,000 people were wrongfully dismissed from the Department of State for alleged homosexuality during the 1950s and well into the 1960s. (2) According to the Department of State's Bureau of Diplomatic Security, Department of State employees were forced out of the Department on the grounds that their sexual orientation ostensibly rendered them vulnerable to blackmail and made them security risks. (3) In addition to those wrongfully dismissed, many other patriotic Americans were prevented from joining the Department due to a screening process that was put in place to prevent the hiring of those who, according to the findings of the Bureau of Diplomatic Security, ``seemed like they might be gay or lesbian''. (4) Congress bears a special measure of responsibility as the Department's actions were in part in response to congressional investigations into ``sex perversion of Federal employees'', reports on the employment of ``moral perverts by Government Agencies'', hearings and pressure placed on the Department through the appropriations process and congressional complaints that Foggy Bottom was ``rampant with homosexuals who were sympathetic to Communism and vulnerable to blackmail''. (5) Between 1950 and 1969, the Department of State was required to report on the number of homosexuals fired each year as part of their annual appeals before Committees on Appropriations. (6) Although the worst effects of the ``Lavender Scare'' are behind us, as recently as the early 1990s, the Department of State's security office was investigating State personnel thought to be gay and driving them out of government service as ``security risks''. (7) In 1994, Secretary of State Warren Christopher issued a prohibition against discrimination in the Department of State, including that based on sexual orientation. (8) In 1998, President William Jefferson Clinton signed Executive Order 13087 barring discrimination on the basis of sexual orientation. (9) On January 9, 2017, Secretary of State John Kerry issued a statement regarding the ``Lavender Scare'', saying, ``On behalf of the Department, I apologize to those who were impacted by the practices of the past and reaffirm the Department's steadfast commitment to diversity and inclusion for all our employees, including members of the LGBTI community.''. SEC. 3. DIRECTOR GENERAL REVIEW. (a) Review.--The Director General of the Foreign Service and Director of Human Resources of the Department of State, in consultation with the Historian of the Department of State, shall review all employee terminations that occurred after January 1, 1950, to determine who was wrongfully terminated owing to their sexual orientation, whether real or perceived. (b) Report.--Not later than 270 days after the date of the enactment of this Act, the Director General shall, consistent with applicable privacy regulations, compile the information compiled under subsection (a) in a publicly available report. The report shall include historical statements made by officials of the Department of State and Congress encouraging and implementing policies and tactics that led to the termination of employees due to their sexual orientation. SEC. 4. REPORTS ON REVIEWS. (a) Reviews.--The Secretary of State shall conduct reviews of the consistency and uniformity of the reviews conducted by the Director General under section 3. (b) Reports.--Not later than 270 days after the date of the enactment of this Act, and annually thereafter for 2 years, the Secretary shall submit to Congress a report on the reviews conducted under section 3. Each report shall include any comments or recommendations for continued actions. SEC. 5. ESTABLISHMENT OF RECONCILIATION BOARD. (a) Establishment.--The Secretary of State shall establish, within the Office of Civil Rights of the Department of State, an independent Reconciliation Board to review the reports released by the Director General of the Foreign Service and Director of Human Services under section 3(b). (b) Duties.--The Reconciliation Board shall-- (1) consistent with applicable privacy regulations, contact all employees found to be fired due to the ``Lavender Scare'' or, in the case of deceased former employees, the family members of the employees, to inform them that their termination from the Department of State has been deemed inappropriate and that, if they wish, their employment record can be changed to reflect these findings; (2) designate a point of contact at a senior level position within the Office of the Director General of the Foreign Service and Director of Human Resources to receive oral testimony of any employees or family members of deceased employees mentioned in the report who personally experienced discrimination and termination because of the actual or perceived sexual orientation in order that such testimony may serve as an official record of these discriminatory policies and their impact on United States lives; and (3) provide an opportunity for any former employee not mentioned in the report to bring forth a grievance to the Board if they believe they were terminated due to their sexual orientation. (c) Review of Claims.-- (1) In general.--The Board shall review each claim described in subsection (b) within 150 days of receiving the claim. Lack of paperwork may not be used as a basis for dismissing any claims. (2) Cooperation.--The Department of State shall be responsible for producing pertinent information regarding each claim to prove the employee was not wrongfully terminated. (d) Termination.--The Board shall terminate 5 years after the date of the enactment of this Act. SEC. 6. ISSUANCE OF APOLOGY. (a) Finding.--Secretary of State Kerry delivered the following apology on January 9, 2017: ``Throughout my career, including as Secretary of State, I have stood strongly in support of the LGBTI community, recognizing that respect for human rights must include respect for all individuals. LGBTI employees serve as proud members of the State Department and valued colleagues dedicated to the service of our country. For the last several years, the Department has pressed for the families of LGBTI officers to have the same protections overseas as families of other officers. In 2015, to further promote LGBTI rights throughout the world, I appointed the first ever Special Envoy for the Human Rights of LGBTI Persons. ``In the past--as far back as the 1940s, but continuing for decades--the Department of State was among many public and private employers that discriminated against employees and job applicants on the basis of perceived sexual orientation, forcing some employees to resign or refusing to hire certain applicants in the first place. These actions were wrong then, just as they would be wrong today. ``On behalf of the Department, I apologize to those who were impacted by the practices of the past and reaffirm the Department's steadfast commitment to diversity and inclusion for all our employees, including members of the LGBTI community.'' (b) Congressional Apology.--Congress hereby offers a formal apology for its responsibility in encouraging the ``Lavender Scare'' and similar policies at the Department of State, as these policies were in part a response to congressional investigations into ``sex perversion of Federal employees'', reports on the employment of ``moral perverts by Government Agencies'', and hearings or pressure otherwise placed on the Department of State through the appropriations process. SEC. 7. ESTABLISHMENT OF PERMANENT EXHIBIT ON THE LAVENDER SCARE. (a) In General.--The Secretary of State shall work with the current public-private partnership associated with the Department of State's new United States Diplomacy Center to establish a permanent exhibit on the ``Lavender Scare'' in the museum to assure that the history of this unfortunate episode is not brushed aside. (b) Specifications.--The exhibit-- (1) shall be installed at the museum not later than one year after the date of enactment of this Act; (2) should provide access to the reports compiled by the Director General of the Foreign Service and Director of Human Resources under section 3(b); and (3) shall readily display material gathered from oral testimony received pursuant to section 5(b)(2) from employees or family members of deceased employees who were subject to these discriminatory policies during the ``Lavender Scare''. SEC. 8. GUIDANCE ON ISSUING VISAS. To demonstrate the Department of State's commitment to ensuring fairness for current employees, not later than 100 days after the date of the enactment of this Act, the Secretary of State shall submit to Congress a report on countries not issuing visas to the spouses of all Foreign Service personnel posted overseas due to their sexual orientation. This report shall include any comments or recommendations for actions, including eliminating visa reciprocity with countries found to be instituting these practices against the spouses of Foreign Service personnel, that will lead to ensuring that all spouses of Foreign Service personnel receive visas for the country their spouse is assigned, regardless of sexual orientation. SEC. 9. ESTABLISHMENT OF ADVANCEMENT BOARD. (a) Establishment.--The Secretary of State shall establish, within the Office of the Director General of the Department of State, a board comprised of senior-level officials to address the issues faced by LGBTQI Foreign Service employees and their families. (b) Hearing of Testimony.--The Advancement Board shall hear testimony from any willing LGBTQI Foreign Service employees and their families regarding any discrimination they have faced due to their sexual orientation. (c) Report.-- (1) In general.--Not later than 100 days after completing collection of testimony described under subsection (b), and annually thereafter for 5 years, the Advancement Board shall submit to Congress a report based on the testimony. (2) Content.--The report required under paragraph (1) shall include any comments or recommendations for continued actions to improve the Department of State to ensure that no employee or their family members experience discrimination due to their sexual orientation. (3) Privacy.--The report required under paragraph (1) shall remain private and will only be accessible to Members of Congress, their appropriate staff, and members of the Advancement Board.

Summary: Lavender Offense Victim Exoneration Act of 2017 or the LOVE Act of 2017 This bill requires the Department of State to review employee terminations at the State Department in the 1950s and 1960s to determine who was wrongfully terminated due to their actual or perceived sexual orientation (known as the Lavender Scare). The bill contains an apology from Congress for its role in encouraging the termination of State Department employees based on sexual orientation. The State Department is required to: create a reconciliation board to change the employment records of those affected, to receive oral testimony of those affected, and to allow former employees to bring a grievance if they believe their termination was due to their sexual orientation; create an advancement board to address employment issues of current LGBTQI Foreign Officers; establish a permanent exhibit about the terminations in the State Department's U.S. Diplomacy Center; report to Congress about countries refusing to issue visas to spouses of Foreign Service personnel because of  their sexual orientation.


SECTION 1. ADVANCED MINE SAFETY EQUIPMENT CREDIT IN LIEU OF EXPENSING. (a) In General.--Subpart D 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 section: ``SEC. 45O. ADVANCED MINE SAFETY EQUIPMENT CREDIT. ``(a) In General.--For purposes of section 38, the advanced mine safety equipment credit determined under this section for the taxable year is an amount equal to 50 percent of the amount paid or incurred by the taxpayer during the taxable year for qualified advanced mine safety equipment property. ``(b) Qualified Advanced Mine Safety Equipment Property.--For purposes of this section, the term `qualified advanced mine safety equipment property' means any advanced mine safety equipment property for use in any underground mine located in the United States-- ``(1) the original use of which commences with the taxpayer, ``(2) which is property of a character subject to the allowance for depreciation, and ``(3) which is placed in service by the taxpayer after the date of the enactment of this section. ``(c) Advanced Mine Safety Equipment Property.--For purposes of this section, the term `advanced mine safety equipment property' means any of the following: ``(1) Emergency communication technology or device which is used to allow a miner to maintain constant communication with an individual who is not in the mine. ``(2) Electronic identification and location device which allows an individual who is not in the mine to track at all times the movements and location of miners working in or at the mine. ``(3) Emergency oxygen-generating, self-rescue device which provides oxygen for at least 90 minutes. ``(4) Pre-positioned supplies of oxygen which (in combination with self-rescue devices) can be used to provide each miner on a shift, in the event of an accident or other event which traps the miner in the mine or otherwise necessitates the use of such a self-rescue device, the ability to survive for at least 48 hours. ``(5) Comprehensive atmospheric monitoring system which monitors the levels of carbon monoxide, methane, and oxygen that are present in all areas of the mine and which can detect smoke in the case of a fire in a mine. ``(d) Basis Adjustment.--For purposes of this subtitle, if a credit is determined under this section in connection with any expenditure for any property, the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so determined. ``(e) Reporting.--No credit shall be determined under subsection (a) with respect to any taxpayer for any taxable year unless such taxpayer files with the Secretary a report containing such information with respect to the operation of the mines of the taxpayer as the Secretary shall require.''. (b) Denial of Double Benefit.--Section 280C of such Code is amended by adding at the end the following new subsection: ``(f) Advanced Mine Safety Equipment Credit.--No deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for the taxable year under section 45O(a).''. (c) Allowance of Credit Against Alternative Minimum Tax.-- Subparagraph (B) of section 38(c)(4) of such Code, as amended by this Act, is amended by striking ``and'' at the end of clause (iv), by striking the period at the end of clause (v) and inserting ``, and'', and by adding at the end the following new clause: ``(vi) the credit determined under section 45O.''. (d) Repeal of Election to Expense Advanced Mine Safety Equipment.-- (1) Part VI of subchapter B of chapter 1 of such Code is amended-- (A) by striking section 179E, and (B) by striking the item relating to such section in the table of sections of such part. (2) Section 263(a)(1) of such Code is amended by striking subparagraph (L), by striking ``, or'' at the end of subparagraph (K) and inserting a period, and by inserting ``or'' at the end of subparagraph (J). (3) Section 312(k)(3)(B) of such Code is amended by striking ``179D, or 179E'' each place it appears in the heading and text thereof and inserting ``or 179D''. (4) Paragraphs (2)(C) and (3)(C) of section 1245(a) of such Code are each amended by striking ``179E,''. (e) Conforming Amendments.-- (1) Section 38(b) of such Code is amended by striking ``plus'' at the end of paragraph (30), by striking the period at the end of paragraph (31) and inserting ``, plus'', and by adding at the end the following: ``(32) the advanced mine safety equipment credit determined under section 45O(a).''. (2) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 45N the following new item: ``Sec. 45O. Advanced mine safety equipment credit.''. (f) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act. SEC. 2. MINE RESCUE TEAM TRAINING CREDIT INCREASED, ALLOWED AGAINST AMT, AND MADE PERMANENT. (a) Increased Credit Amount.--Subsection (a) of section 45N of the Internal Revenue Code of 1986 is amended-- (1) by striking ``20 percent'' in paragraph (1) and inserting ``40 percent'', and (2) by striking ``$10,000'' in paragraph (2) and inserting ``$20,000''. (b) Allowance of Credit Against Alternative Minimum Tax.-- Subparagraph (B) of section 38(c)(4) of such Code is amended by striking ``and'' at the end of clause (iii), by striking the period at the end of clause (iv) and inserting ``, and'', and by adding at the end the following new clause: ``(v) the credit determined under section 45N.''. (c) Repeal of Termination.--Section 45N of such Code is amended by striking subsection (e). (d) Effective Date.-- (1) In general.--Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (2) Allowance of credit against alternative minimum tax.-- The amendments made by subsection (b) shall apply to credits determined under section 45N of the Internal Revenue Code of 1986 in taxable years beginning after the date of the enactment of this Act, and to carrybacks of such credits.

Summary: Amends the Internal Revenue Code to allow a tax credit for 50% of the cost of qualified advanced mine safety equipment property (in lieu of the existing taxpayer election to expense 50% of such property in the current taxable year). Defines such property to include: (1) an emergency communication technology or device for constant communication with individuals outside the mine; (2) an electronic identification and location device; (3) an emergency oxygen-generating device; (4) pre-positioned oxygen supplies; and (5) a comprehensive atmospheric monitoring system to monitor levels of carbon monoxide and other gases present in a mine. Revises the tax credit for mine rescue team training expenses to: (1) increase the amount of such credit; (2) allow such credit as an offset against the alternative minimum tax; and (3) make such credit permanent.


SECTION 1. REFERENCES. References in this Act to ``the Act'' are references to the Higher Education Act of 1965 (20 U.S.C. 1001 et seq.). SEC. 2. WAIVERS AND MODIFICATIONS. Notwithstanding any other provision of law, unless enacted with specific reference to this section, the Secretary is authorized to waive or modify any statutory or regulatory provision applicable to the student financial assistance programs under title IV of the Act, or any student or institutional eligibility provisions in the Act, as the Secretary deems necessary in connection with a Gulf hurricane disaster to ensure that-- (1) the calculation of expected family contribution under section 474 of the Act used in the determination of need for student financial assistance under title IV of the Act for any affected student (and the determination of such need for his or her family, if applicable), is modified to reflect any changes in the financial condition of such affected student and his or her family resulting from a Gulf hurricane disaster; and (2) institutions of higher education, systems of institutions, or consortia of institutions that are located in an area affected by a Gulf hurricane disaster, or that are serving affected students, are eligible, notwithstanding section 486(d) of the Act, to apply for participation in the distance education demonstration program under section 486 of the Act, except that the Secretary shall include in reports under section 486(f) of the Act an identification of those institutions, systems, and consortia that were granted participation in the demonstration program due to a Gulf hurricane disaster. SEC. 3. CANCELLATION OF INSTITUTIONAL REPAYMENT BY COLLEGES AND UNIVERSITIES AFFECTED BY A GULF HURRICANE DISASTER. Notwithstanding any provision of title IV of the Act or any regulation issued thereunder, the Secretary shall cancel any obligation of an affected institution to return or repay any funds the institution received before the date of enactment of this Act for, or on behalf of, its students under subpart 1 or 3 of part A or parts B, C, D, or E of title IV of the Act for any cancelled enrollment period. SEC. 4. CANCELLATION OF STUDENT LOANS FOR CANCELLED ENROLLMENT PERIODS. (a) Loan Forgiveness Authorized.--Notwithstanding any provision of title IV of the Act, the Secretary shall discharge all loan amounts under parts B and D of title IV of the Act, and cancel any loan made under part E of such title, disbursed to, or on behalf of, an affected student for a cancelled enrollment period. (b) Reimbursement.--The Secretary shall-- (1) reimburse each affected institution for any amounts discharged under subsection (a) with respect to a loan under part E of title IV of the Act in the same manner as is required by section 465(b) of the Act with respect to a loan cancelled under section 465(a) of the Act; and (2) reimburse lenders for the purpose of discharging any loan amounts disbursed to, or on behalf of, an affected student under part B of title IV of the Act for a cancelled enrollment period. (c) Limitation on Consolidation Loans.--A loan amount for a loan made under section 428C of the Act or a Federal Direct Consolidation Loan may be eligible for discharge under this section only to the extent that such loan amount was used to repay a loan to an affected student for a cancelled enrollment period. (d) Construction.--Nothing in this section shall be construed to authorize any refunding of any repayment of a loan. SEC. 5. TEMPORARY DEFERMENT OF STUDENT LOAN REPAYMENT. An affected individual who is a borrower of a qualified student loan or a qualified parent loan shall be granted a deferment, not in excess of 6 months, during which periodic installments of principal need not be paid, and interest-- (1) shall accrue and be paid by the Secretary, in the case of a loan made under section 428, 428B, 428C, or 428H of the Act; (2) shall accrue and be paid by the Secretary to the Perkins loan fund held by the institution of higher education that made the loan, in the case of a loan made under part E of title IV of the Act; and (3) shall not accrue, in the case of a Federal Direct Loan made under part D of such title. SEC. 6. NO AFFECT ON GRANT AND LOAN LIMITS. Notwithstanding any provision of title IV of the Act or any regulation issued thereunder, no grant or loan funds received by an affected student under title IV of the Act for a cancelled enrollment period shall be counted against such affected student's annual or aggregate grant or loan limits for the receipt of grants or loans under that title. SEC. 7. TEACHER LOAN RELIEF. The Secretary may waive the requirement of sections 428J(b)(1) and 460(b)(1)(A) of the Act that the 5 years of qualifying service be consecutive academic years for any teacher whose employment was interrupted if-- (1) the teacher was employed in qualifying service, at the time of a Gulf hurricane disaster, in a school located in an area affected by a Gulf hurricane disaster; and (2) the teacher resumes qualifying service not later than the beginning of academic year 2006-2007 in that school or any other school in which employment is qualifying service under such section. SEC. 8. EXPANDING INFORMATION DISSEMINATION REGARDING ELIGIBILITY FOR PELL GRANTS. (a) In General.--The Secretary shall make special efforts, in conjunction with State efforts, to notify affected students and if applicable, their parents, who qualify for means-tested Federal benefit programs, of their potential eligibility for a maximum Pell Grant, and shall disseminate such informational materials as the Secretary deems appropriate. (b) Means-Tested Federal Benefit Program.--For the purpose of this section, the term ``means-tested Federal benefit program'' means a mandatory spending program of the Federal Government, other than a program under the Act, in which eligibility for the program's benefits, or the amount of such benefits, or both, are determined on the basis of income or resources of the individual or family seeking the benefit, and may include such programs as the supplemental security income program under title XVI of the Social Security Act, the food stamp program under the Food Stamp Act of 1977, the free and reduced price school lunch program established under the Richard B. Russell National School Lunch Act, the temporary assistance to needy families program established under part A of title IV of the Social Security Act, and the women, infants, and children program established under section 17 of the Child Nutrition Act of 1966, and other programs identified by the Secretary. SEC. 9. PROCEDURES. (a) Deadlines and Procedures.--Sections 482(c) and 492 of the Act shall not apply to any waivers, modifications, or actions initiated by the Secretary under this Act. (b) Case-by-case Basis.--The Secretary is not required to exercise any waiver or modification authority under this Act on a case-by-case basis. SEC. 10. TERMINATION OF AUTHORITY. The authority of the Secretary to issue waivers or modifications under this Act shall expire at the conclusion of the 2005-2006 academic year, but the expiration of such authority shall not affect the continuing validity of any such waivers or modifications after such academic year. SEC. 11. DEFINITIONS. For purposes of this Act, except as otherwise specifically provided in this Act, the following terms have the following meanings: (1) Affected individual.--The term ``affected individual'' means an individual who has applied for or received student financial assistance under title IV of the Higher Education Act of 1965, and-- (A) who is an affected student; or (B) whose primary place of employment or residency was, as of August 29, 2005, in an area affected by a Gulf hurricane disaster. (2) Affected institution.--The term ``affected institution'' means an institution of higher education that-- (A) is located in an area affected by a Gulf hurricane disaster; and (B) has temporarily ceased operations as a consequence of a Gulf hurricane disaster, as determined by the Secretary. (3) Affected state.--The term ``affected State'' means the State of Alabama, Florida, Louisiana, Mississippi, or Texas. (4) Affected student.--The term ``affected student'' means an individual who has applied for or received student financial assistance under title IV of the Higher Education Act of 1965, and who-- (A) was enrolled or accepted for enrollment, as of August 29, 2005, at an institution of higher education in an area affected by a Gulf hurricane disaster; (B) was a dependent student enrolled or accepted for enrollment at an institution of higher education that is not in an area affected by a Gulf hurricane disaster, but whose parents resided or were employed, as of August 29, 2005, in an area affected by a Gulf hurricane disaster; or (C) was enrolled or accepted for enrollment at an institution of higher education, as of August 29, 2005, and whose attendance was interrupted because of a Gulf hurricane disaster. (5) Area affected by a gulf hurricane disaster.--The term ``area affected by a Gulf hurricane disaster'' means a county or parish, in an affected State, that has been designated by the Federal Emergency Management Agency for disaster assistance for individuals and households as a result of Hurricane Katrina or Hurricane Rita. (6) Cancelled enrollment period.--The term ``cancelled enrollment period'' means any period of enrollment at an affected institution during the academic year 2005. (7) Gulf hurricane disaster.--The term ``Gulf hurricane disaster'' means a major disaster that the President declared to exist, in accordance with section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and that was caused by Hurricane Katrina or Hurricane Rita. (8) Institution of higher education.--The term ``institution of higher education'' has the meaning given such term in section 102 of the Higher Education Act of 1965, except that the term does not include institutions under subsection (a)(1)(C) of that section. (9) Qualified student loan.--The term ``qualified student loan'' means any loan made, insured, or guaranteed under part B, D, or E of title IV of the Higher Education Act of 1965, other than a loan under section 428B of such title or a Federal Direct Plus loan. (10) Qualified parent loan.--The term ``qualified parent loan'' means a loan made under section 428B of title IV of the Higher Education Act of 1965 or a Federal Direct Plus loan. (11) Secretary.--The term ``Secretary'' means the Secretary of Education.

Summary: Authorizes the Secretary of Education to waive or modify requirements under the Higher Education Act of 1965 for student financial assistance programs, or other student or institutional eligibility provisions, as necessary to reflect changes in the financial condition of affected students and their families resulting from Hurricane Katrina or Hurricane Rita (a Gulf hurricane disaster). Cancels: (1) certain institutional repayments by institutions of higher education affected by a Gulf hurricane disaster; and (2) student loans for affected students during certain cancelled enrollment periods. Provides for: (1) temporary deferment of student loan repayment by affected individuals; and (2) waiver of consecutive service requirements for affected individuals under a program of student loan forgiveness for school teachers. Directs the Secretary to make special efforts to notify affected students who qualify for a means-tested federal benefit program of their potential eligibility for a maximum Pell Grant and to disseminate informational materials regarding such eligibility.


S. Section 304 of the Congressional Budget Act of 1974 is amended to read as follows: ``permissible revisions of budget resolutions ``Sec. 304. At any time after the joint resolution on the budget for a fiscal year has been enacted pursuant to section 301, and before the end of such fiscal year, the two Houses and the President may enact a joint resolution on the budget which revises or reaffirms the joint resolution on the budget for such fiscal year most recently enacted, and for purposes of the enforcement of the Congressional Budget Act of 1974, the chairman of the Budget Committee of the House of Representatives or the Senate, as applicable, may adjust levels as needed for the enforcement of the budget resolution.''. SEC. 6. LIMITATION ON THE CONTENT OF BUDGET RESOLUTIONS. Section 305 of the Congressional Budget Act of 1974 is amended by adding at the end the following new subsection: ``(e) Limitation on Contents.--(1) It shall not be in order in the House of Representatives or in the Senate to consider any joint resolution on the budget or any amendment thereto or conference report thereon that contains any matter referred to in paragraph (2). ``(2) Any joint resolution on the budget or any amendment thereto or conference report thereon that contains any matter not permitted in section 301 (a) or (b) shall not be treated in the House of Representatives or the Senate as a budget resolution under subsection (a) or (b) or as a conference report on a budget resolution under subsection (c) of this section.''. SEC. 7. DEEMING OF BUDGETARY AGGREGATES, ALLOCATIONS, AND RECONCILIATION INSTRUCTIONS IN THE HOUSE AND SENATE UPON VETO OF JOINT RESOLUTION ON THE BUDGET. (a) In General.--Title III of the Congressional Budget Act of 1974 is amended by adding after section 315 the following new section: ``automatic standing order upon veto of joint resolution on the budget ``Sec. 316. For purposes of congressional enforcement under titles III and IV of this Act and the rules of the House and the Senate, the joint resolution shall be considered as enforceable upon enactment or 15 days following presentment to the President, whichever occurs earlier.''. (b) Conforming Amendment.--The table of contents set forth in section 1(b) of the Congressional Budget and Impoundment Control Act of 1974 is amended by inserting after the item relating to section 315 the following new item: ``Sec. 316. Automatic standing order upon veto of joint resolution on the budget.''. SEC. 8. ADDITIONAL AMENDMENTS TO THE CONGRESSIONAL BUDGET ACT OF 1974 TO EFFECTUATE JOINT RESOLUTIONS ON THE BUDGET. (a) Additional Amendments to the Congressional Budget and Impoundment Control Act of 1974.--(1)(A) Sections 301, 302, 303, 304, 305, 308, 310, 311, 312, 314, 405, and 904 of the Congressional Budget Act of 1974 (2 U.S.C. 621 et seq.) are amended by striking ``concurrent'' each place it appears and inserting ``joint''. (B)(i) Sections 302(d), 302(g), 308(a)(1)(A), and 310(d)(1) of the Congressional Budget Act of 1974 are amended by striking ``most recently agreed to concurrent resolution on the budget'' each place it occurs and inserting ``most recently enacted joint resolution on the budget''. (ii) The section heading of section 301 of such Act is amended by striking ``annual adoption of concurrent resolution'' and inserting ``joint resolutions''. (C) Sections 302, 303, 304, 310, and 311 of the Congressional Budget Act of 1974 are amended by striking ``agreed to'' each place it appears and by inserting ``enacted''. (2) The table of contents set forth in section 1(b) of the Congressional Budget and Impoundment Control Act of 1974 is amended-- (A) in the item relating to section 301, by striking ``Annual adoption of concurrent resolution'' and inserting ``Joint resolutions''; and (B) by striking ``concurrent'' and inserting ``joint'' in the item relating to section 305. (b) Conforming Amendment.--Any side heading within any section of title III of the Congressional Budget and Impoundment Control Act of 1974 is amended by striking ``Concurrent'' and inserting ``Joint'' and any center heading in any section of that title is amended by striking ``concurrent'' and inserting ``joint''. SEC. 9. AMENDMENTS TO THE RULES OF THE HOUSE OF REPRESENTATIVES TO EFFECTUATE JOINT BUDGET RESOLUTIONS. Clauses 1(d)(1), 4(a)(4), 4(b)(2), 4(f)(1)(A), and 4(f)(2) of rule X, clause 10 of rule XVIII, clause 10 of rule XX, and clauses 7 and 10 of rule XXI of the Rules of the House of Representatives are amended by striking ``concurrent'' each place it appears and inserting ``joint''. SEC. 10. CONFORMING AMENDMENTS TO THE BALANCED BUDGET AND EMERGENCY DEFICIT CONTROL ACT OF 1985. Section 258C(b)(1) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 907d(b)(1)) is amended by striking ``concurrent'' and inserting ``joint''.

Summary: Legally Binding Budget Act of 2015 This bill amends the Congressional Budget Act of 1974 to replace the concurrent resolution on the budget required under current law with a legally binding joint resolution on the budget. (Concurrent resolutions, which are currently used for congressional budget resolutions, address internal congressional matters, are not presented to the President for approval, and are not legally binding. A joint resolution is presented to the President after passing both chambers of Congress and has the force of law.) At any time after the annual budget resolution has been enacted and before the end of the fiscal year, Congress and the President may enact a new budget resolution revising or reaffirming the most recently enacted budget resolution. The contents of a budget resolution are limited to material that is permitted by the Congressional Budget Act of 1974. For purposes of congressional budget enforcement and the rules of the House and the Senate, the budget resolution is enforceable upon the earlier of enactment or 15 days following presentment to the President.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Meat Promotion Act of 2005''. SEC. 2. VOLUNTARY PROGRAM FOR COUNTRY OF ORIGIN LABELING FOR MEAT. (a) Establishment.--The Agricultural Marketing Act of 1946 (7 U.S.C. 1621 et seq.) is amended by adding at the end the following: ``Subtitle E--Country of Origin Labeling for Meat ``SEC. 291. DEFINITIONS. ``In this subtitle: ``(1) Beef.--The term `beef' means meat produced from cattle (including veal). ``(2) Covered meat product.--The term `covered meat product' means ground beef, ground pork, ground lamb, and fresh muscle cuts of beef, pork, and lamb. ``(3) Lamb.--The term `lamb' means meat produced from sheep. ``(4) Pork.--The term `pork' means meat produced from swine. ``(5) Secretary.--The term `Secretary' means the Secretary of Agriculture. ``SEC. 292. VOLUNTARY PROGRAM. ``The Secretary of Agriculture shall establish a voluntary program of country of origin labeling for covered meat products. ``SEC. 293. LABEL. ``For purposes of the program established under section 292, the Secretary shall-- ``(1) design a label to be used to designate the country of origin of covered meat products; and ``(2) require persons participating in the program to use the label designed under paragraph (1), or such other label as the Secretary determines appropriate, to designate the country of origin of covered meat products. ``SEC. 294. LIMITATION ON USE OF UNITED STATES AS COUNTRY OF ORIGIN. ``A person participating in the program established under section 292 may not designate a covered meat product as having the United States as the country of origin unless the covered meat product is derived exclusively from-- ``(1) an animal born, raised, and slaughtered in the United States; or ``(2) an animal born and raised in Alaska or Hawaii, transported for a period not to exceed 60 days outside of those States, and slaughtered in the United States. ``SEC. 295. VERIFICATION. ``The Secretary may require participants in the program established under section 292 to maintain a recordkeeping audit trail that will permit the Secretary to verify compliance with the program. ``SEC. 296. ENFORCEMENT. ``(a) Civil Penalty.-- ``(1) Assessment.--The Secretary may assess a civil penalty against a participant in the program established under section 292 that purposely or knowingly violates the terms of the program. ``(2) Amount of penalty.--The amount of the civil penalty assessed under paragraph (1) may not exceed $10,000 for each violation. ``(3) Continuing violation.--Each day during which a violation of the program continues shall be considered to be a separate violation. ``(b) Notice and Hearing.--The Secretary shall not assess a civil penalty under this section against a person unless the person is given notice and opportunity for a hearing in accordance with section 554 of title 5, United States Code, with respect to the violation for which the person is being assessed. ``SEC. 297. REGULATIONS. ``Not later than 180 days after the date of the enactment of the Meat Promotion Act of 2005, the Secretary shall promulgate regulations to carry out the program established under section 292.''. (b) Conforming Amendments.--Subtitle D of the Agricultural Marketing Act of 1946 (7 U.S.C. 1638 et seq.) is amended-- (1) in the heading to read as follows: ``Subtitle D--Country of Origin Labeling for Fish, Perishable Agricultural Commodities, and Peanuts''. (2) in section 281-- (A) by striking paragraphs (1), (5), and (7); (B) in paragraph (2)(A)-- (i) by striking clauses (i) and (ii); and (ii) by redesignating clauses (iii), (iv), (v), and (vi) as clauses (i), (ii), (iii), and (iv), respectively; and (C) by redesignating paragraphs (2), (3), (4), (6), (8), and (9) as paragraphs (1), (2), (3), (4), (5), and (6), respectively; and (3) in section 282-- (A) in subsection (a)(2)-- (i) by striking subparagraphs (A) and (B); and (ii) by redesignating subparagraphs (C), (D), and (E) as subparagraphs (A), (B), and (C), respectively; and (B) in subsection (f)(2)-- (i) by striking subparagraphs (A), (B), and (C); and (ii) by redesignating subparagraphs (D) and (E) as subparagraphs (A) and (B).

Summary: Meat Promotion Act of 2005 - Amends the Agricultural Marketing Act of 1946 to replace current mandatory country of origin labeling requirements with a voluntary country of origin labeling program for meat and meat products. Sets forth: (1) limitations on use of United States country of origin labels; and (2) civil penalties for program violations.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Building Energy Tax Credit Act of 2009''. SEC. 2. COMMERCIAL BUILDING ENERGY PROJECT CREDIT. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business related credits) is amended by adding at the end the following new section: ``SEC. 45R. COMMERCIAL BUILDING ENERGY PROJECT CREDIT. ``(a) Allowance of Credit.--For purposes of section 38, the commercial building energy project credit is an amount equal to 35 percent of the cost of energy conservation commercial building property placed in service by the taxpayer. ``(b) Maximum Amount of Credit.--The credit under subsection (a) with respect to any building for any taxable year shall not exceed the excess (if any) of-- ``(1) the product of-- ``(A) $4.00, and ``(B) the square footage of the building, over ``(2) the aggregate credit allowed under subsection (a) with respect to the building for all prior taxable years. ``(c) Energy Conservation Commercial Building Property.--For purposes of this section, the term `energy conservation commercial building property' means property-- ``(1) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, ``(2) which is installed on or in any building which is located in the United States, and ``(3) which is installed as part of a commercial building energy project. ``(d) Commercial Building Energy Project.--For purposes of this section, the term `commercial building energy project' means a project-- ``(1)(A) to install energy efficient commercial building property (as defined in section 179D(c)), or ``(B) with respect to a building, to achieve an energy consumption rate which is not more 60 percent of the energy consumption rate under the ASHRAE Standard 90.1-2007 for commercial buildings, and ``(2) with respect to which credit amounts have been allocated by an energy credit agency under subsection (e). ``(e) Allocations of Credit Amounts.-- ``(1) Credit limitation with respect to project.--The amount of credit determined under this section for any taxable year with respect to any project shall not exceed the State energy credit dollar amount allocated to such project under this subsection. ``(2) Credit dollar amount for agencies.-- ``(A) In general.--The aggregate credit dollar amount which an energy credit agency may allocate for any calendar year is the limitation allocated under subparagraph (B) for such calendar year to such agency. ``(B) Credit limitation allocated to state energy agencies.-- ``(i) In general.--The Secretary shall allocate for each calendar year the national energy credit limitation among the States in proportion to the population of the State. Such limitation shall be allocated to the energy credit agency of each such State. If there is more than 1 energy credit agency of a State, all such agencies shall be treated as a single agency. ``(ii) National energy credit limitation.-- There is a national energy credit limitation for each calendar year of $100,000,000. ``(iii) Population.--For purposes of this paragraph, population shall be determined in accordance with section 146(j). ``(3) Special rules.-- ``(A) Building must be located within jurisdiction of credit agency.--An energy credit agency may allocate its aggregate energy credit dollar amount only to projects with respect to buildings located in the jurisdiction of the governmental unit of which such agency is a part. ``(B) Agency allocations in excess of limit.--If the aggregate energy credit dollar amounts allocated by an energy credit agency for any calendar year exceed the portion of the national energy credit limitation allocated to such agency for such calendar year, the energy credit dollar amounts so allocated shall be reduced (to the extent of such excess) for projects in the reverse of the order in which the allocations of such amounts were made. ``(4) Energy credit agency.--The term `energy credit agency' means any agency authorized to carry out this subsection. ``(f) Responsibilities of Energy Credit Agencies.-- ``(1) In general.--Notwithstanding any other provision of this section, the energy credit dollar amount with respect to any project shall be zero unless such amount was allocated pursuant to a qualified allocation plan of the energy credit agency which is approved by the governmental unit (in accordance with rules similar to the rules of section 147(f)(2) (other than subparagraph (B)(ii) thereof)) of which such agency is a part. ``(2) Qualified allocation plan.--For purposes of this subsection-- ``(A) In general.--The term `qualified allocation plan' means any plan which meets the requirements of subparagraphs (B) through (E). ``(B) Selection criteria.--The requirements of this subparagraph are met if such plan sets forth selection criteria to be used to determine priorities of the energy credit agency which are appropriate to local conditions. An energy credit agency may establish selection criteria which are more stringent than the requirements under subsection (d)(1)(B). ``(C) Project preference.--The requirements of this subparagraph are met if such plan gives preference in allocating energy credit dollar amounts among selected projects to those projects which achieve the most energy savings. A plan shall not be treated as failing to meet the requirements of this subsection solely by reason of allocating credit dollar amounts ratably among projects with proportionally more allocated to those projects which achieve higher energy savings. ``(D) Compliance monitoring.--The requirements of this subparagraph are met if such plan establishes a program which-- ``(i) is certified by the Secretary as meeting the requirements of this subparagraph, and ``(ii) provides for monitoring by the agency (or an agent or other private contractor of such agency) for noncompliance with the provisions of this section and notifying the Internal Revenue Service of any such noncompliance of which such agency becomes aware. ``(E) Certification methods.-- ``(i) In general.--The requirements of this subparagraph are met if such plan has a certification procedure for inspection and testing by qualified individuals under which only projects complying with energy-savings plans and targets are certified. ``(ii) Qualified individuals.--Individuals qualified to determine compliance shall be only those individuals who are recognized by the energy credit agency for such purposes. ``(iii) Pre-certification.--The requirements of this subparagraph shall be treated as met if the plan includes a pre- certification procedure for commercial building energy projects, unless application fees with respect to a project under such pre- certification procedure exceeds 1 percent of the estimated cost of such project. ``(g) Transfer of Credit.-- ``(1) In general.--A person described in paragraph (4) may transfer the credit which would (but for the tax-exempt status of such person) be allowable under subsection (a) with respect to energy conservation commercial building property placed in service by such person. A credit may only be transferred once and may only be transferred to another person not described in such paragraph. ``(2) Treatment of transferee.--The person to whom the credit is transferred under this subsection shall be treated for purposes of this title as the taxpayer with respect to whom the credit is allowable under subsection (a). ``(3) Treatment of transferor.-- ``(A) Transfer proceeds treated as arising from essential government function.--Any proceeds derived by a person described in paragraph (4)(B) from the transfer of any credit under this subsection shall be treated as arising from the exercise of an essential government function. ``(B) Credit not income.--Any proceeds derived from the transfer of a credit under this subsection shall not treated as income for purposes of this title. ``(4) Persons described.--A person is described in this paragraph if the person is-- ``(A) an organization exempt from tax under section 501(a), or ``(B) any State or political subdivision thereof, the District of Columbia, any possession of the United States, or any agency or instrumentality of any of the foregoing. ``(h) Denial of Double Benefit.--No credit shall be allowed under this section for any expense for which a deduction is allowed under any other provision of this chapter. ``(i) Basis Reduction.--For purposes of this subtitle, if a credit is allowed under this section with respect to any energy conservation commercial building property, the basis of such property shall be reduced by the amount of the credit so allowed. ``(j) Regulations.--The Secretary may prescribe such regulations as may be necessary or appropriate to carry out this section.''. (b) State Guidance.--The Secretary of Energy, in consultation with the Secretary of Treasury, shall develop and provide guidance to States and energy credit agencies (as defined in section 45R(e) of the Internal Revenue Code of 1986) for establishing methods of measuring overall energy savings of commercial building energy projects (as defined in section 45R(e) of such Code), including methods for comparing energy savings ratings under industry energy standards for commercial buildings other than ASHRAE Standard 90.1-2007 with such ASHRAE standard. (c) Credit Treated as Part of General Business Credit.--Subsection (b) of section 38 of such Code is amended by striking ``plus'' at the end of paragraph (33), by striking the period at the end of paragraph (34) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(35) commercial building energy credit determined under section 45R(a).''. (d) Conforming Amendment.--Subsection (a) of section 1016 of such Code is amended by striking ``and'' at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting ``, and'', and by adding at the end the following new paragraph: ``(38) to the extent provided in section 45R(i).''. (e) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: ``Sec. 45R. Commercial building energy project credit.''. (f) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.

Summary: Building Energy Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow a tax credit for 35% of the cost of energy conservation commercial building property installed as part of a commercial building energy project within the jurisdiction of a state energy credit agency. Requires a building, to be eligible for such credit, to achieve an energy consumption rate of not more than 60% of the rate established by the American Society of Heating, Refrigerating and Air-conditioning Engineers (ASHRAE) Standard 90.11-2207 for commercial buildings.