SECTION 1. PROTECTING OLDER, LONGER SERVICE PARTICIPANTS. (a) In General.--Paragraph (4) of section 401(a) of the Internal Revenue Code of 1986 is amended to read as follows: ``(4) Nondiscrimination.-- ``(A) In general.--A trust shall not constitute a qualified trust under this section unless the contributions or benefits provided under the plan do not discriminate in favor of highly compensated employees (within the meaning of section 414(q)). For purposes of this paragraph, there shall be excluded from consideration employees described in section 410(b)(3) (A) and (C). ``(B) Protection of older, longer service participants.-- ``(i)(I) A defined benefit plan described in subclause (II) shall not fail to satisfy this paragraph with respect to plan benefits, rights, or features by reason of-- ``(aa) the composition of the closed class of participants described in subclause (II), or ``(bb) the benefits, rights, or features provided to such closed class. ``(II) A plan is described in this subclause if-- ``(aa) the plan provides benefits, rights, or features to a closed class of participants, ``(bb) such closed class and such benefits, rights, and features satisfy the requirements of subparagraph (A) (without regard to this clause) as of the date that the class was closed, and ``(cc) after the date as of which the class was closed, any plan amendments that modify the closed class or the benefits, rights, and features provided to such closed class satisfy subparagraph (A) (without regard to this clause). If a plan amendment causes a plan to cease to be described in this subclause (II) by reason of subclause (II)(cc), the plan is nevertheless described in this subclause (II) if such plan satisfies this subclause (II) (without regard to subclause (II)(cc)) as of the effective date of such amendment. In such cases, subclause (II)(bb) and (cc) shall subsequently be applied by reference to the effective date of the plan amendment, rather than by reference to the original date that the class was closed. ``(ii)(I) A defined contribution plan described in subclause (II) shall be permitted to be tested on a benefits basis. ``(II) A defined contribution plan is described in this subclause if-- ``(aa) the plan provides make-whole contributions to a closed class of participants whose defined benefit plan accruals have been reduced or eliminated, ``(bb) such closed class of participants satisfies section 410(b)(2)(A)(i) as of the date that the class of participants was closed, and ``(cc) after the date as of which the class was closed, any plan amendments that modify the closed class or the allocations, benefits, rights, and features provided to such closed class satisfy subparagraph (A) (without regard to this clause). If a plan amendment causes a plan to cease to be described in this subclause (II) by reason of subclause (II)(cc), the plan is nevertheless described in this subclause (II) if such plan satisfies this subclause (II) (without regard to subclause (II)(cc)) as of the effective date of such amendment. In such cases, subclause (II)(bb) and (cc) shall subsequently be applied by reference to the effective date of the plan amendment, rather than by reference to the original date that the class was closed. ``(III) In addition to other testing methodologies otherwise applicable, for purposes of determining compliance with this paragraph and with section 410(b) of the portion of one or more defined contribution plans described in subclause (II) that provide make-whole contributions, such portion of such plans may be aggregated and tested on a benefits basis with the portion of one or more defined contribution plans that-- ``(aa) provides matching contributions (as defined in subsection (m)(4)(A)), or ``(bb) consists of an employee stock ownership plan within the meaning of section 4975(e)(7) or a tax credit employee stock ownership plan within the meaning of section 409(a). For such purposes, matching contributions shall be treated in the same manner as employer contributions that are made without regard to whether an employee makes an elective contribution or employee contribution, including for purposes of applying the rules of subsection (l). ``(C) Definitions.--For purposes of this paragraph-- ``(i) Make-whole contributions.--The term `make-whole contributions' means allocations for each employee in the class that are reasonably calculated, in a consistent manner, to replace some or all of the retirement benefits that the employee would have received under the defined benefit plan and any other plan or arrangement if the employee had continued to benefit at the same level under such defined benefit plan and such other plan or arrangement. ``(ii) References to closed class of participants.--References to a closed class of participants and similar references to a closed class shall include arrangements under which one or more classes of participants are closed. ``(D) Protecting grandfathered participants in defined benefit plans.-- ``(i) One or more defined benefit plans described in clause (ii) shall be permitted to be tested on a benefits basis with one or more defined contribution plans. ``(ii) A defined benefit plan is described in this clause if-- ``(I) the plan provides benefits to a closed class of participants, ``(II) the plan and such benefits satisfy the requirements of subparagraph (A) (without regard to this subparagraph) as of the date the class was closed, and ``(III) after the date as of which the class was closed, any plan amendments that modify the closed class or the benefits provided to such closed class satisfy subparagraph (A) (without regard to this subparagraph). If a plan amendment causes a plan to cease to be described in this clause (ii) by reason of subclause (III), the plan is nevertheless described in this clause (ii) if such plan satisfies this clause (ii) (without regard to subclause (III)) as of the effective date of such amendment. In such cases, subclauses (II) and (III) shall subsequently be applied by reference to the effective date of the plan amendment, rather than by reference to the original date that the class was closed. ``(iii) In addition to other testing methodologies otherwise applicable, for purposes of determining compliance with this paragraph and with section 410(b) of one or more defined benefit plans described in clause (ii), such plans may be aggregated and tested on a benefits basis with the portion of one or more defined contribution plans that-- ``(I) provides matching contributions (as defined in subsection (m)(4)(A)), or ``(II) consists of an employee stock ownership plan within the meaning of section 4975(e)(7) or a tax credit employee stock ownership plan within the meaning of section 409(a). For such purposes, matching contributions shall be treated in the same manner as employer contributions that are made without regard to whether an employee makes an elective contribution or employee contribution, including for purposes of applying the rules of subsection (l). ``(E) Rules.--The Secretary may prescribe rules designed to prevent abuse of the plan designs otherwise permitted by reason of subparagraphs (B) and (D). Such rules shall be directed towards abuses under which the defined benefit plan was established within a specified period prior to the date that-- ``(i) the class of participants described in subparagraphs (B)(i)(II)(aa), (B)(ii)(II)(aa), and (D)(ii)(I) is closed, or ``(ii) the defined benefit plan accruals have been reduced or eliminated, in the case of the make-whole contributions described in subparagraph (C). ``(F) Transition rules.--Within one year after the date of enactment of the Retirement Plan Simplification and Enhancement Act of 2013, the Secretary shall prescribe rules that facilitate the use of the provisions of subparagraphs (B) and (D) without regard to-- ``(i) whether the closing of the class of participants referred to in such subparagraphs occurred before or after such date of enactment, or ``(ii) plan amendments that were adopted or effective before such date of enactment and that would not have been necessary if subparagraphs (B) and (D) had been in effect.''. (b) Participation Requirements.--Paragraph (26) of section 401(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(I) Protected participants.--A plan described in this subparagraph shall be deemed to satisfy the requirements of subparagraph (A). A plan is described in this paragraph if-- ``(i) the plan is amended to-- ``(I) cease all benefit accruals, or ``(II) provide future benefit accruals only to a closed class of participants, and ``(ii) the plan satisfies subparagraph (A) (without regard to this subparagraph) as of the effective date of the amendment. The Secretary may prescribe such rules as are necessary or appropriate to fulfill the purposes of this subparagraph, including prevention of abuse of this subparagraph in the case of plans established within a specific period prior to the effective date of the amendment.''. (c) Effective Date.--The amendments made by this section shall take effect on the date of the enactment of this Act, without regard to whether any plan modifications referenced in such amendments are adopted or effective before, on, or after such date of enactment.

Summary: Amends the Internal Revenue Code, with respect to nondiscrimination requirements for tax-exempt employee pension, profit-sharing, and stock bonus plans, to include protections for older, longer service participants in such plans, including the grandfathering of such participants under defined benefit plans.


SECTION 1. SHORT TITLE. This Act may be cited as the ``English Language Empowerment Act of 1996''. SEC. 2. FINDINGS. The Congress finds and declares the following: (1) The United States is comprised of individuals and groups from diverse ethnic, cultural, and linguistic backgrounds. (2) The United States has benefited and continues to benefit from this rich diversity. (3) Throughout the history of the United States, the common thread binding individuals of differing backgrounds has been a common language. (4) In order to preserve unity in diversity, and to prevent division along linguistic lines, the Federal Government should maintain a language common to all people. (5) English has historically been the common language and the language of opportunity in the United States. (6) The purpose of this Act is to help immigrants better assimilate and take full advantage of economic and occupational opportunities in the United States. (7) By learning the English language, immigrants will be empowered with the language skills and literacy necessary to become responsible citizens and productive workers in the United States. (8) The use of a single common language in conducting official business of the Federal Government will promote efficiency and fairness to all people. (9) English should be recognized in law as the language of official business of the Federal Government. (10) Any monetary savings derived from the enactment of this Act should be used for the teaching of non-English speaking immigrants the English language. SEC. 3. ENGLISH AS THE OFFICIAL LANGUAGE OF FEDERAL GOVERNMENT. (a) In General.--Title 4, United States Code, is amended by adding at the end the following new chapter: ``CHAPTER 6--LANGUAGE OF THE FEDERAL GOVERNMENT ``Sec. ``161. Declaration of official language of Federal Government. ``162. Preserving and enhancing the role of the official language. ``163. Official Federal Government activities in English. ``164. Standing. ``165. Reform of naturalization requirements. ``166. Rule of construction. ``167. Definitions. ``Sec. 161. Declaration of official language of Federal Government ``The official language of the Federal Government is English. ``Sec. 162. Preserving and enhancing the role of the official language ``The Federal Government shall have an affirmative obligation to preserve and enhance the role of English as the official language of the Federal Government. Such obligation shall include encouraging greater opportunities for individuals to learn the English language. ``Sec. 163. Official Federal Government activities in English ``(a) Conduct of Business.--The Federal Government shall conduct its official business in English. ``(b) Denial of Services.--No person shall be denied services, assistance, or facilities, directly or indirectly provided by the Federal Government solely because the person communicates in English. ``(c) Entitlement.--Every person in the United States is entitled-- ``(1) to communicate with the Federal Government in English; ``(2) to receive information from or contribute information to the Federal Government in English; and ``(3) to be informed of or be subject to official orders in English. ``Sec. 164. Standing ``A person injured by a violation of this chapter may in a civil action (including an action under chapter 151 of title 28) obtain appropriate relief. ``Sec. 165. Reform of naturalization requirements ``(a) Fluency.--It has been the longstanding national belief that full citizenship in the United States requires fluency in English. English is the language of opportunity for all immigrants to take their rightful place in society in the United States. ``(b) Ceremonies.--All authorized officials shall conduct all naturalization ceremonies entirely in English. ``Sec. 166. Rule of construction ``Nothing in this chapter shall be construed-- ``(1) to prohibit a Member of Congress, an employee or official of the Federal Government, while performing official business, from communicating orally in a foreign language with another person. ``(2) to discriminate against or restrict the rights of any individual in the country; ``(3) to discourage or prevent the use of languages other than English in any nonofficial capacity; and ``(4) except where an existing Federal law directly contravenes the amendments made by such section (such as by requiring the use of a language other than English for official business of the Federal Government), to repeal existing Federal laws. ``Sec. 167. Definitions ``For purposes of this chapter: ``(1) Federal Government.--The term `Federal Government' means all branches of the Federal Government and all employees and officials of the Federal Government while performing official business. ``(2) Official business.--The term `official business' means governmental actions, documents, or policies which are enforceable with the full weight and authority of the Federal Government, and includes publications, income tax forms, informational materials, and the contents of franked mail (as described in section 3210 of title 39, United States Code), but does not include-- ``(A) teaching of foreign languages; ``(B) actions, documents, or policies necessary for international relations, trade, or commerce; ``(C) actions or documents that protect the public health and safety; ``(D) actions, documents, or policies that are not enforceable in the United States; ``(E) actions that protect the rights of victims of crimes or criminal defendants; or ``(F) documents that utilize terms of art or phrases from languages other than English.''. (b) Conforming Amendment.--The table of chapters for title 4, United States Code, is amended by adding at the end the following new item: ``6. Language of the Federal Government..................... 161''. SEC. 4. PREEMPTION. This Act (and the amendments made by this Act) shall not preempt any law of any State. SEC. 5. EFFECTIVE DATE. The amendments made by section 3 shall take effect upon the date of enactment of this Act, except that no suit may be commenced to enforce or determine rights under chapter 6 of title 4, United States Code, until the date that is 1 year after the date of the enactment of this Act.

Summary: English Language Empowerment Act of 1996 - Declares English to be the official language of the U.S. Government. States that the Federal Government have an affirmative obligation to preserve and enhance the role of English as the official language of the Federal Government. Requires the Federal Government to conduct its official business in English. Prohibits anyone from being denied Government services because he or she communicates in English. Requires that all officials conduct all naturalization ceremonies entirely in English. Sets forth definitions for purposes of this Act.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Health Care Continuation Coverage Act of 2002''. SEC. 2. PREMIUM ASSISTANCE FOR COBRA CONTINUATION COVERAGE. (a) Establishment.-- (1) In general.--Not later than 60 days after the date of enactment of this Act, the Secretary of the Treasury, in consultation with the Secretary of Labor, shall establish a program under which premium assistance for COBRA continuation coverage shall be provided for qualified individuals under this section. (2) Qualified individuals.--For purposes of this section, a qualified individual is an individual who-- (A) establishes that the individual-- (i) on or after July 1, 2001, became entitled to elect COBRA continuation coverage; and (ii) has elected such coverage; and (B) enrolls in the premium assistance program under this section by not later than the end of such 1-year period. (b) Limitation of Period of Premium Assistance.--Premium assistance provided under this subsection shall end with respect to an individual on the earlier of-- (1) the date the individual is no longer covered under COBRA continuation coverage; or (2) 12 months after the date the individual is first enrolled in the premium assistance program established under this section. (c) Payment, and Crediting of Assistance.-- (1) Amount of assistance.--Premium assistance provided under this section shall be equal to 100 percent of the amount of the premium required for the COBRA continuation coverage. (2) Provision of assistance.--Premium assistance provided under this section shall be provided through the establishment of direct payment arrangements with the administrator of the group health plan (or other entity) that provides or administers the COBRA continuation coverage. It shall be a fiduciary duty of such administrator (or other entity) to enter into such arrangements under this section. (3) Premiums payable by qualified individual reduced by amount of assistance.--Premium assistance provided under this section shall be credited by such administrator (or other entity) against the premium otherwise owed by the individual involved for such coverage. (d) Change in COBRA Notice.-- (1) General notice.-- (A) In general.--In the case of notices provided under section 4980B(f)(6) of the Internal Revenue Code of 1986 with respect to individuals who, on or after July 1, 2001, become entitled to elect COBRA continuation coverage, such notices shall include an additional notification to the recipient of the availability of premium assistance for such coverage under this section. (B) Alternative notice.--In the case of COBRA continuation coverage to which the notice provision under section 4980B(f)(6) of the Internal Revenue Code of 1986 does not apply, the Secretary of the Treasury shall, in coordination with administrators of the group health plans (or other entities) that provide or administer the COBRA continuation coverage involved, assure provision of such notice. (C) Form.--The requirement of the additional notification under this paragraph may be met by amendment of existing notice forms or by inclusion of a separate document with the notice otherwise required. (2) Specific requirements.--Each additional notification under paragraph (1) shall include-- (A) the forms necessary for establishing eligibility under subsection (a)(2)(A) and enrollment under subsection (a)(2)(B) in connection with the coverage with respect to each covered employee or other qualified beneficiary; (B) the name, address, and telephone number necessary to contact the plan administrator and any other person maintaining relevant information in connection with the premium assistance; and (C) the following statement displayed in a prominent manner: ``You may be eligible to receive assistance with payment of 100 percent of your COBRA continuation coverage premiums for a duration of not to exceed 12 months.''. (3) Notice relating to retroactive coverage.--In the case of such notices previously transmitted before the date of the enactment of this Act in the case of an individual described in paragraph (1) who has elected (or is still eligible to elect) COBRA continuation coverage as of the date of the enactment of this Act, the administrator of the group health plan (or other entity) involved or the Secretary of the Treasury (in the case described in the paragraph (1)(B)) shall provide (within 60 days after the date of the enactment of this Act) for the additional notification required to be provided under paragraph (1). (4) Model notices.--The Secretary shall prescribe models for the additional notification required under this subsection. (f) Obligation of Funds.--This section constitutes budget authority in advance of appropriations Acts and represents the obligation of the Federal Government to provide for the payment of premium assistance under this section. (g) Prompt Issuance of Guidance.--The Secretary of the Treasury, in consultation with the Secretary of Labor, shall issue guidance under this section not later than 30 days after the date of the enactment of this Act. (h) Definitions.--In this section: (1) Administrator.--The term ``administrator'' has the meaning given such term in section 3(16) of the Employee Retirement Income Security Act of 1974. (2) COBRA continuation coverage.--The term ``COBRA continuation coverage'' means continuation coverage provided pursuant to title XXII of the Public Health Service Act, section 4980B of the Internal Revenue Code of 1986 (other than subsection (f)(1) of such section insofar as it relates to pediatric vaccines), part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (other than under section 609), section 8905a of title 5, United States Code, or under a State program that provides continuation coverage comparable to such continuation coverage. (3) Group health plan.--The term ``group health plan'' has the meaning given such term in section 9832(a) of the Internal Revenue Code of 1986. (4) State.--The term ``State'' includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. SEC. 3. TEMPORARY MEDICAID COVERAGE FOR CERTAIN UNINSURED EMPLOYEES. (a) In General.--Notwithstanding any other provision of law, with respect to any month, as a condition for the receipt of Federal financial participation under title XIX of the Social Security Act, a State shall provide, under its medicaid program under such title, medical assistance in the case of an individual-- (1) who has become totally or partially separated from employment on or after July 1, 2001; (2) who is not eligible for COBRA continuation coverage; and (3) who is uninsured; and to the individual's spouse and dependents (as defined for purposes of the Internal Revenue Code of 1986) if they also are uninsured. (b) Limitation of Period of Coverage.--Assistance under this section shall end with respect to an individual on the earlier of-- (1) the date the individual is no longer uninsured; or (2) 12 months after the date the individual is first determined to be eligible for medical assistance under this section. (c) Special Rules.--In the case of medical assistance provided under this section-- (1) the Federal medical assistance percentage under section 1905(b) of the Social Security Act shall be the enhanced FMAP (as defined in section 2105(b) of such Act); (2) a State may elect to apply alternative income, asset, and resource limitations and the provisions of section 1916(g) of such Act, except that in no case shall a State cover individuals with higher family income without covering individuals with a lower family income; (3) such medical assistance shall not be provided for periods before the date the individual becomes uninsured; (4) individuals eligible for medical assistance under this section shall be deemed to be described in the list of individuals described in the matter preceding paragraph (1) of section 1905(a) of such Act; (5) a State may elect to provide such medical assistance without regard to any limitation under sections 401(a), 402(b), 403, and 421 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1611(a), 1612(b), 1613, and 1631) and no debt shall accrue under an affidavit of support against any sponsor of an individual who is an alien who is provided such assistance, and the cost of such assistance shall not be considered as an unreimbursed cost; and (6) the Secretary of Health and Human Services shall not count, for purposes of section 1108(f) of the Social Security Act, such amount of payments under this section as bears a reasonable relationship to the average national proportion of payments made under this section for the 50 States and the District of Columbia to the payments otherwise made under title XIX for such States and District. (d) Definitions.--For purposes of this subtitle: (1) Uninsured.--The term ``uninsured'' means, with respect to an individual, that the individual is not covered under-- (A) a group health plan (as defined in section 2791(a) of the Public Health Service Act), (B) health insurance coverage (as defined in section 2791(b)(1) of the Public Health Service Act), or (C) a program under title XVIII, XIX, or XXI of the Social Security Act, other than under such title XIX pursuant to this section. For purposes of this paragraph, such coverage under subparagraph (A) or (B) shall not include coverage consisting solely of coverage of excepted benefits (as defined in section 2791(c) of the Public Health Service Act). (2) COBRA continuation coverage.--The term ``COBRA continuation coverage'' means coverage under a group health plan provided by an employer pursuant to title XXII of the Public Health Service Act, section 4980B of the Internal Revenue Code of 1986, part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974, or section 8905a of title 5, United States Code. (3) State.--The term ``State'' has the meaning given such term for purposes of title XIX of the Social Security Act. (e) Effective Date.--This section shall take effect upon its enactment, whether or not regulations implementing this section are issued. SEC. 4. TEMPORARY COVERAGE FOR UNSUBSIDIZED PORTION OF COBRA CONTINUATION PREMIUMS. (a) In General.--Notwithstanding any other provision of law, with respect to COBRA continuation coverage provided for any month, as a condition of receipt of Federal financial participation under title XIX of the Social Security Act, a State shall provide payment of the unsubsidized portion of the premium for COBRA continuation coverage in the case of any individual-- (1) who has become totally or partially separated from employment on or after July 1, 2001; and (2) who is eligible for, and has elected coverage under, COBRA continuation coverage; and to the individual's spouse and dependents (as defined for purposes of the Internal Revenue Code of 1986) if they also are eligible for such coverage and are otherwise uninsured. (b) Limitation of Period of Coverage.--Premium assistance under this section shall end with respect to an individual on the earlier of-- (1) the date the individual is no longer covered under COBRA continuation coverage; or (2) 12 months after the date the individual is first determined to be eligible for premium assistance under this section. (c) Financial Payment to States.--A State providing premium assistance under this section shall be entitled to payment under section 1903(a) of the Social Security Act with respect to such assistance (and administrative expenses relating to such assistance) in the same manner as such State is entitled to payment with respect to medical assistance (and such administrative expenses) under such section, except that, for purposes of this subsection, any reference to the Federal medical assistance percentage shall be deemed a reference to the enhanced FMAP (as defined in section 2105(b) of such Act). The provisions of subsections (c)(5) and (c)(6) of section 3 shall apply with respect to this section in the same manner as it applies under such section. (d) Unsubsidized Portion of Premium for COBRA Continuation Coverage.--For purposes of this section, the term `unsubsidized portion of premium for COBRA continuation coverage' means that portion of the premium for COBRA continuation coverage for which there is no financial assistance available under section 2. (e) Effective Date.--This section shall take effect upon its enactment, whether or not regulations implementing this section are issued. SEC. 5. AMENDMENT TO THE FOOD STAMP ACT OF 1977. (a) Amendment.--Section 5(d) of the Food Stamp Act of 1977 (7 U.S.C. 2014(d)) is amended-- (1) by striking ``and (15)'' and inserting ``(15)'', and (2) by inserting before the period at the end the following: ``, and (16) compensation under the State's unemployment compensation law (including amounts payable pursuant to an agreement under a Federal unemployment compensation law)''. (b) Application of Amendment.--The amendment made by subsection (a) shall not apply with respect to certification periods that begin before the date of the enactment of this Act.

Summary: Health Care Continuation Coverage Act of 2002 - Directs the Secretary of the Treasury to establish a program to provide premium assistance for qualified individuals for Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) continuation coverage under the Public Health Service Act, the Internal Revenue Code, and the Employee Retirement Income Security Act of 1974 (ERISA).Requires States to provide temporary Medicaid coverage, under title XIX (Medicaid) of the Social Security Act, for individuals who: (1) have become totally or partially separated from employment on or after July 1, 2001; (2) are not eligible for COBRA continuation coverage; and (3) are not covered under a group health plan, health insurance, Medicare, or Medicaid. Includes coverage of such individuals' spouses and dependents who are also uninsured.Requires States, under Medicaid, to pay the unsubsidized portion of COBRA continuation benefits for individuals who: (1) have become totally or partially separated from employment on or after July 1, 2001; and (2) are eligible for COBRA continuation coverage. Includes coverage of such individuals' spouses and dependents who are also eligible and otherwise uninsured.Amends the Food Stamp Act of 1977 to exclude unemployment compensation in determining eligibility and benefits under such Act.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Intercity Passenger Rail Trust Fund Act of 1997''. SEC. 2. INTERCITY PASSENGER RAIL TRUST FUND. (a) Establishment of Trust Fund.--Subchapter A of chapter 98 of the Internal Revenue Code of 1986 (relating to trust fund code) is amended by adding at the end the following new section: ``SEC. 9512. INTERCITY PASSENGER RAIL TRUST FUND. ``(a) Creation of Trust Fund.--There is established in the Treasury of the United States a trust fund to be known as the `Intercity Passenger Rail Trust Fund', consisting of such amounts as may be transferred or credited to the Trust Fund as provided in this section or section 9602(b). ``(b) Transfer to Intercity Passenger Rail Trust Fund of Amounts Equivalent to Certain Taxes.--There are hereby appropriated to the Intercity Passenger Rail Trust Fund amounts equivalent to the taxes received in the Treasury at the rate of .5 cent for each gallon with respect to which tax is imposed under section 4041 or 4081 after September 30, 1997, and before October 1, 2002, but only to the extent such taxes are not attributable to the Highway Trust Fund financing rate. ``(c) Expenditures From Trust Fund.-- ``(1) In general.--Amounts in the Intercity Passenger Rail Trust Fund shall be available without fiscal year limitation to finance qualified expenses of-- ``(A) the National Railroad Passenger Corporation, and ``(B) each non-Amtrak State, to the extent determined under paragraph (2). ``(2) Maximum amount of funds to non-Amtrak states.--Each non-Amtrak State shall receive under this subsection an amount equal to the lesser of-- ``(A) the State's qualified expenses for the fiscal year, or ``(B) the product of-- ``(i) \1/12\ of 1 percent of the lesser of-- ``(I) the aggregate amounts transferred and credited to the Intercity Passenger Rail Trust Fund under subsection (a) for such fiscal year, or ``(II) the aggregate amounts appropriated from the Intercity Passenger Rail Trust Fund for such fiscal year, and ``(ii) the number of months such State is a non-Amtrak State in such fiscal year. If the amount determined under subparagraph (B) exceeds the amount under subparagraph (A) for any fiscal year, the amount under subparagraph (B) for the following fiscal year shall be increased by the amount of such excess. ``(d) Definitions.--For purposes of this section-- ``(1) Qualified expenses.--The term `qualified expenses' means expenses incurred, with respect to obligations made, after September 30, 1997, and before October 1, 2002-- ``(A) for-- ``(i) in the case of the National Railroad Passenger Corporation, the acquisition of equipment, rolling stock, and other capital improvements, the upgrading of maintenance facilities, and the maintenance of existing equipment, in intercity passenger rail service, and the payment of interest and principal on obligations incurred for such acquisition, upgrading, and maintenance, and ``(ii) in the case of a non-Amtrak State, the acquisition of equipment, rolling stock, and other capital improvements, the upgrading of maintenance facilities, and the maintenance of existing equipment, in intercity passenger rail or bus service, and the payment of interest and principal on obligations incurred for such acquisition, upgrading, and maintenance, and ``(B) certified by the Secretary of Transportation on October 1 as meeting the requirements of subparagraph (A) and as qualified for payment under subsection (e) for the fiscal year beginning on such date. ``(2) Non-Amtrak state.--The term `non-Amtrak State' means any State which does not receive intercity passenger rail service from the National Railroad Passenger Corporation. ``(e) Contract Authority.--Notwithstanding any other provision of law, the Secretary of Transportation shall certify expenses as qualified for a fiscal year on October 1 of such year, in an amount not to exceed the amount of receipts estimated by the Secretary of the Treasury to be transferred to the Intercity Passenger Rail Trust Fund for such fiscal year. Such certification shall result in a contractual obligation of the United States for the payment of such expenses. ``(f) Tax Treatment of Trust Fund Expenditures.--With respect to any payment of qualified expenses from the Intercity Passenger Rail Trust Fund during any taxable year to a taxpayer-- ``(1) such payment shall not be included in the gross income of the taxpayer for such taxable year, ``(2) no deduction shall be allowed to the taxpayer with respect to any amount paid or incurred which is attributable to such payment, and ``(3) the basis of any property shall be reduced by the portion of the cost of such property which is attributable to such payment. ``(g) Termination.--The Secretary shall determine and retain, not later than October 1, 2002, the amount in the Intercity Passenger Rail Trust Fund necessary to pay any outstanding qualified expenses, and shall transfer any amount not so retained to the general fund of the Treasury.'' (b) Conforming Amendment.--The table of sections for subchapter A of chapter 98 of such Code (relating to trust fund code) is amended by adding at the end the following new item: ``Sec. 9512. Intercity Passenger Rail Trust Fund.'' (c) Effective Date.--The amendments made by this section shall apply with respect to taxes imposed after September 30, 1997.

Summary: Intercity Passenger Rail Trust Fund Act of 1997 - Amends the Internal Revenue Code to establish in the Treasury the Intercity Passenger Rail Trust Fund to finance qualified expenses of: (1) the National Railroad Passenger Corporation; and (2) non-Amtrak States.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Coastal and Estuarine Land Protection Act''. SEC. 2. FINDINGS. Congress finds the following: (1) Coastal and estuarine areas provide important nursery habitat for two-thirds of the United States commercial fish and shellfish, provide nesting and foraging habitat for coastal birds, harbor significant natural plant communities, and serve to facilitate coastal flood control and pollutant filtration. (2) The Coastal Zone Management Act of 1972 (16 U.S.C. 1451 et seq.) recognizes the national importance of these areas and their ecological vulnerability to anthropogenic activities by establishing a comprehensive Federal and State partnership for protecting natural reserves and managing growth in these areas. (3) The National Estuarine Research Reserve system established under that Act relies on the protection of pristine designated areas for long-term protection and for the conduct of education and research critical to the protection and conservation of coastal and estuarine resources. (4) Intense development pressures within the coastal watershed are driving the need to provide coastal managers with a wider range of tools to protect and conserve important coastal and estuarine areas. (5) Protection of undeveloped coastal lands through the acquisition of interests in property from a willing seller are a cost-effective means of providing these areas with permanent protection from development. (6) Permanent protection of lands in the coastal zone is a necessary component of any program to maintain and enhance coastal and estuarine areas for the benefit of the United States, including protection of water quality, access to public beachfront, conserving wildlife habitat, and sustaining sport and commercial fisheries. (7) Federal, State, and nongovernmental organization pilot land acquisition projects have already substantially contributed to the long-term health and viability of coastal and estuarine systems. (8) Enhanced protection of estuarine and coastal areas can be attained through watershed-based acquisition strategies coordinated through Federal, State, regional, and local efforts. (9) Conserving coastal and estuarine lands can support the traditional economic and natural resource bases of communities in the coastal watershed, including well-managed forests that demonstrate outstanding ecological, recreational, historical, and aesthetic attributes. SEC. 3. ESTABLISHMENT OF COASTAL AND ESTUARINE LAND PROTECTION PROGRAM. (a) In General.-- (1) Establishment.--The Secretary of Commerce shall establish a Coastal and Estuarine Land Protection Program (hereinafter referred to as the ``program''), in cooperation with appropriate State, regional, and other units of Government for the purposes of protecting the environmental integrity of important coastal and estuarine areas, including wetlands and forests, that have significant conservation, recreation, ecological, historical, aesthetic, or watershed protection values, and that are threatened by conversion from their natural, undeveloped, or recreational state to other uses. (2) Administration.--The program shall be administered by the National Ocean Service of the National Oceanic and Atmospheric Administration through the head of the Office of Ocean and Coastal Resource Management. (b) Property Acquisition Grants.--The Secretary shall make grants under the program to coastal States with approved coastal zone management plans or National Estuarine Research Reserve units for the purpose of acquiring property or interests in property described in subsection (a) that will further the goals of-- (1) a Coastal Zone Management Plan or Program approved under the Coastal Zone Management Act of 1972 (16 U.S.C. 1451 et seq.); (2) a National Estuarine Research Reserve management plan; or (3) a regional or State watershed protection plan involving coastal States with approved coastal zone management plans. (c) Grant Process.--The Secretary shall allocate grants authorized under subsection (b) to coastal States or National Estuarine Research Reserves through a competitive grant process in accordance with the following requirements: (1) The Secretary shall consult with the State's coastal zone management program, any National Estuarine Research Reserve in that State, and the lead agency designated by the Governor for coordinating the implementation of this Act (if different from the coastal zone management program). (2) Each participating State, after consultation with nongovernmental and local governmental entities, shall identify priority conservation needs within the State, the values to be protected by inclusion of lands in the program, and the threats to those values that should be avoided. (3) Each participating State shall evaluate how the acquisition of property or easements might impact working waterfront needs. (4) The applicant shall identify the values to be protected by inclusion of the lands in the program, management activities that are planned and the manner in which they may affect the values identified, and any other information from the landowner relevant to administration and management of the land. (5) Awards shall be based on demonstrated need for protection and ability to successfully leverage funds among participating entities, including Federal programs, regional organizations, State and other governmental units, landowners, corporations, or private organizations. (6) The governor of the State, or the lead agency designated by the governor for coordinating the implementation of this Act, shall determine that the application is consistent with the State's or territory's approved coastal zone plan, program, and policies prior to submittal to the Secretary. (7) Priority shall be given to lands described in subsection (a) that can be effectively managed and protected and that have significant ecological or watershed protection value. (8) In developing guidelines under this section, the Secretary shall consult with other Federal agencies and non- governmental entities with expertise in land acquisition and conservation procedures. (9) Eligible States or National Estuarine Research Reserves may allocate grants to local governments or agencies eligible for assistance under section 306A(e) of the Coastal Zone Management Act of 1972 (16 U.S.C. 1455a(e)) and may acquire lands in cooperation with nongovernmental entities and Federal agencies. (10) The Secretary shall develop measures that will ensure that property or interests in property acquired in whole or in part through the use of funds under the program are acquired only from willing sellers. (11) The Secretary shall develop performance measures that the Secretary shall use to evaluate and report on the program's effectiveness in accomplishing its purposes, and shall submit such evaluations to Congress not less often than once every 3 years. (d) Matching Requirements.-- (1) In general.--The Secretary may not make a grant of Federal funds under the program unless such Federal funds are matched by non-Federal funds in accordance with this subsection. (2) Maximum federal share.-- (A) 75 percent federal funds.--Subject to subparagraph (B), not more than 75 percent of the funding for any project funded with a grant made under the program shall be derived from Federal sources. (B) Waiver of requirement.--The Secretary may grant a waiver of the limitation in subparagraph (A) for underserved communities, communities that have an inability to draw on other sources of funding because of the small population or low income of the community, or for other reasons the Secretary deems appropriate. (3) Other federal funds.--If a grant awarded under the program represents only a portion of the total cost of a project, funding from other Federal sources may be applied to the cost of the project. Each portion shall be subject to match requirements under the applicable provision of law. (4) Source of matching cost share.--For purposes of paragraph (2)(A), the non-Federal cost share for a project may be determined by taking into account the following: (A) The value of land or a conservation easement may be used as non-Federal match if the lands are identified in project plans and acquired within 3 years prior to the submission of the project application or after the submission of a project application until the project grant is closed (not to exceed 3 years). The appraised value of the land at the time of project closing will be considered the non-Federal cost share. The value of land that is held by a nongovernmental organization may be used for such purpose if it is held in perpetuity by a qualified conservation organization, as determined by the Secretary. (B) Costs associated with land acquisition, land management planning, remediation, restoration, and enhancement may be used as non-Federal match if the activities are identified in the plan and expenses are incurred within the period of the grant award, or, for lands described in (A), within the same time limits described therein. These costs may include either cash or in-kind contributions. (e) Reservation of Funds for National Estuarine Research Reserve Sites.--No less than 15 percent of funds made available under the program shall be available for acquisitions benefitting National Estuarine Research Reserves. (f) Limit on Administrative Costs.--No more than 5 percent of the funds made available to the Secretary under this section shall be used by the Secretary for planning or administration of the program. The Secretary shall provide a report to Congress with an account of all expenditures under this section for fiscal year 2009 and not less often than once every 3 years thereafter. (g) Title and Management of Acquired Property.--If any property is acquired in whole or in part with funds made available through a grant under the program, the grant recipient shall provide such assurances as the Secretary may require that-- (1) the title to the property will be held by the grant recipient or another appropriate public agency designated by the recipient in perpetuity; (2) the property will be managed in a manner that is consistent with the purposes for which the land entered into the program and shall not convert such property to other uses; and (3) if the property or interest in land is sold, exchanged, or divested, funds equal to the correct value will be returned to the Secretary in accordance with applicable Federal law for re-distribution in the grant process. (h) Definitions.--In this section: (1) Coastal state.--The term ``coastal State'' has the meaning given that term by section 304(4) of the Coastal Zone Management Act of 1972 (16 U.S.C. 1453(4)). (2) Conservation easement.--The term ``conservation easement'' includes an easement or restriction, recorded deed, or a reserve interest deed where the grantee acquires all rights, title, and interest in a property, that do not conflict with the goals of this Act except those rights, title, and interests that may run with the land that are expressly reserved by a grantor and are agreed to at the time of purchase. (3) Interest in property.--The term ``interest in property'' includes a conservation easement. (4) Other terms.--Any term used in this section that is defined in section 304 of the Coastal Zone Management Act of 1972 (16 U.S.C. 1453) has the meaning given that term in that section. (i) Authorization of Appropriations.--There are authorized to be appropriated to the Secretary such sums as may be necessary to carry out this Act for fiscal years 2009 through 2013.

Summary: Coastal and Estuarine Land Protection Act - Directs the Secretary of Commerce to establish a Coastal and Estuarine Land Protection Program to protect the environmental integrity of undeveloped coastal and estuarine areas. Requires the program to be administered by the National Ocean Service of the National Oceanic and Atmospheric Administration (NOAA) through the Office of Ocean and Coastal Resource Management. Authorizes the Secretary to make Program grants to coastal states with approved coastal zone management plans or National Estuarine Research Reserve units for the purpose of acquiring property that will further the goals of an approved Coastal Zone Management Plan or Program, a National Estuarine Research Reserve management plan, or a regional or state watershed protection plan. Prohibits any more than 75% of the funding for any project funded with a grant made under the program from being derived from federal sources. Reserves 15% of program funds for acquisitions benefitting the National Estuarine Research Reserve. Specifies that when property is acquired under this program, the grant recipient shall provide assurances that: (1) title will be held by the recipient or another public agency designated by the recipient in perpetuity; (2) property will be managed consistent with the purpose of the Program; and (3) funds will be returned to the Secretary for redistribution if the property is sold, exchanged, or divested.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Home-Based Business Fairness Act of 1997''. SEC. 2. DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS INCREASED. (a) In General.--Section 162(l)(1) of the Internal Revenue Code of 1986 (relating to special rules for health insurance costs of self- employed individuals) is amended to read as follows: ``(1) Allowance of deduction.--In the case of an individual who is an employee within the meaning of section 401(c)(1), there shall be allowed as a deduction under this section an amount equal to the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer's spouse, and dependents.'' (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 1996. SEC. 3. CLARIFICATION OF DEFINITION OF PRINCIPAL PLACE OF BUSINESS. (a) In General.--Subsection (f) of section 280A of the Internal Revenue Code of 1986 (relating to definitions and special rules) is amended by redesignating paragraphs (2), (3), and (4) as paragraphs (3), (4), and (5), respectively, and by inserting after paragraph (1) the following new paragraph: ``(2) Principal place of business.--For purposes of subsection (c), a home office shall in any case qualify as the principal place of business if-- ``(A) the office is the location where the taxpayer's essential administrative or management activities are conducted on a regular and systematic (and not incidental) basis by the taxpayer, and ``(B) the office is necessary because the taxpayer has no other location for the performance of the essential administrative or management activities of the business.'' (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 1996. SEC. 4. SAFE HARBOR FOR DETERMINING THAT CERTAIN INDIVIDUALS ARE NOT EMPLOYEES. (a) In General.--Chapter 25 of the Internal Revenue Code of 1986 (relating to general provisions relating to employment taxes) is amended by adding after section 3510 the following new section: ``SEC. 3511. SAFE HARBOR FOR DETERMINING THAT CERTAIN INDIVIDUALS ARE NOT EMPLOYEES. ``(a) Safe Harbor.-- ``(1) In general.--For purposes of this title, if the requirements of subsections (b), (c), and (d), or the requirements of subsections (d) and (e), are met with respect to any service performed by any individual, then with respect to such service-- ``(A) the service provider shall not be treated as an employee, ``(B) the service recipient shall not be treated as an employer, ``(C) the payor shall not be treated as an employer, and ``(D) compensation paid or received for such service shall not be treated as paid or received with respect to employment. ``(2) Availability of safe harbor not to limit application of other laws.--Nothing in this section shall be construed-- ``(A) as limiting the ability of a service provider, service recipient, or payor to apply other applicable provisions of this title, section 530 of the Revenue Act of 1978, or the common law in determining whether an individual is not an employee, or ``(B) as a prerequisite for the application of any provision of law described in subparagraph (A). ``(b) Service Provider Requirements With Regard to the Service Recipient.--For purposes of subsection (a), the requirements of this subsection are met if the service provider, in connection with performing the service-- ``(1) has the ability to realize a profit or loss, ``(2) incurs unreimbursed expenses which are ordinary and necessary to the service provider's industry and which represent an amount at least equal to 2 percent of the service provider's adjusted gross income attributable to services performed pursuant to 1 or more contracts described in subsection (d), and ``(3) agrees to perform services for a particular amount of time or to complete a specific result or task. ``(c) Additional Service Provider Requirements With Regard to Others.--For the purposes of subsection (a), the requirements of this subsection are met if the service provider-- ``(1) has a principal place of business, ``(2) does not primarily provide the service at a single service recipient's facilities, ``(3) pays a fair market rent for use of the service recipient's facilities, or ``(4) operates primarily with equipment not supplied by the service recipient. ``(d) Written Document Requirements.--For purposes of subsection (a), the requirements of this subsection are met if the services performed by the service provider are performed pursuant to a written contract between such service provider and the service recipient, or the payor, and such contract provides that the service provider will not be treated as an employee with respect to such services for Federal tax purposes. ``(e) Business Structure and Benefits Requirement.--For purposes of subsection (a), the requirements of this subsection are met if the service provider-- ``(1) conducts business as a properly constituted corporation or limited liability company under applicable State laws, and ``(2) does not receive from the service recipient or payor benefits that are provided to employees of the service recipient. ``(f) Special Rules.--For purposes of this section-- ``(1) Failure to meet reporting requirements.--If for any taxable year any service recipient or payor fails to meet the applicable reporting requirements of section 6041(a) or 6041A(a) with respect to a service provider, then, unless the failure is due to reasonable cause and not willful neglect, the safe harbor provided by this section for determining whether individuals are not employees shall not apply to such service recipient or payor with respect to that service provider. ``(2) Burden of proof.--For purposes of subsection (a), if-- ``(A) a service provider, service recipient, or payor establishes a prima facie case that it was reasonable not to treat a service provider as an employee for purposes of this section, and ``(B) the service provider, service recipient, or payor has fully cooperated with reasonable requests from the Secretary or his delegate, then the burden of proof with respect to such treatment shall be on the Secretary. ``(3) Related entities.--If the service provider is performing services through an entity owned in whole or in part by such service provider, the references to `service provider' in subsections (b) through (e) may include such entity, provided that the written contract referred to in subsection (d) is with such entity. ``(g) Determinations by the Secretary.--For purposes of this title-- ``(1) In general.-- ``(A) Determinations with respect to a service recipient or a payor.--A determination by the Secretary that a service recipient or a payor should have treated a service provider as an employee shall be effective no earlier than the notice date if-- ``(i) the service recipient or the payor entered into a written contract satisfying the requirements of subsection (d), ``(ii) the service recipient or the payor satisfied the applicable reporting requirements of section 6041(a) or 6041A(a) for all taxable years covered by the agreement described in clause (i), and ``(iii) the service recipient or the payor demonstrates a reasonable basis for determining that the service provider is not an employee and that such determination was made in good faith. ``(B) Determinations with respect to a service provider.--A determination by the Secretary that a service provider should have been treated as an employee shall be effective no earlier than the notice date if-- ``(i) the service provider entered into a contract satisfying the requirements of subsection (d), ``(ii) the service provider satisfied the applicable reporting requirements of sections 6012(a) and 6017 for all taxable years covered by the agreement described in clause (i), and ``(iii) the service provider demonstrates a reasonable basis for determining that the service provider is not an employee and that such determination was made in good faith. ``(C) Reasonable cause exception.--The requirements of subparagraph (A)(ii) or (B)(ii) shall be treated as being met if the failure to satisfy the applicable reporting requirements is due to reasonable cause and not willful neglect. ``(2) Construction.--Nothing in this subsection shall be construed as limiting any provision of law that provides an opportunity for administrative or judicial review of a determination by the Secretary. ``(3) Notice date.--For purposes of this subsection, the notice date is the 30th day after the earlier of-- ``(A) the date on which the first letter of proposed deficiency that allows the service provider, the service recipient, or the payor an opportunity for administrative review in the Internal Revenue Service Office of Appeals is sent, or ``(B) the date on which the deficiency notice under section 6212 is sent. ``(h) Definitions.--For the purposes of this section-- ``(1) Service provider.--The term `service provider' means any individual who performs a service for another person. ``(2) Service recipient.--Except as provided in paragraph (4), the term `service recipient' means the person for whom the service provider performs such service. ``(3) Payor.--Except as provided in paragraph (4), the term `payor' means the person who pays the service provider for the performance of such service in the event that the service recipient does not pay the service provider. ``(4) Exceptions.--The terms `service recipient' and `payor' do not include any entity in which the service provider owns in excess of 5 percent of-- ``(A) in the case of a corporation, the total combined voting power of stock in the corporation, or ``(B) in the case of an entity other than a corporation, the profits or beneficial interests in the entity. ``(5) In connection with performing the service.--The term `in connection with performing the service' means in connection or related to the operation of the service provider's trade or business. ``(6) Principal place of business.--For purposes of subsection (c), a home office shall in any case qualify as the principal place of business if-- ``(A) the office is the location where the service provider's essential administrative or management activities are conducted on a regular and systematic (and not incidental) basis by the service provider, and ``(B) the office is necessary because the service provider has no other location for the performance of the essential administrative or management activities of the business. ``(7) Fair market rent.--The term `fair market rent' means a periodic, fixed minimum rental fee which is based on the fair rental value of the facilities and is established pursuant to a written agreement with terms similar to those offered to unrelated persons for facilities of similar type and quality.'' (b) Clarification of Rules Regarding Evidence of Control.--For purposes of determining whether an individual is an employee under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.), compliance with statutory or regulatory standards shall not be treated as evidence of control. (c) Repeal of Section 530(d) of the Revenue Act of 1978.--Section 530(d) of the Revenue Act of 1978 (as added by section 1706 of the Tax Reform Act of 1986) is repealed. (d) Clerical Amendment.--The table of sections for chapter 25 of such Code is amended by adding at the end the following new item: ``Sec. 3511. Safe harbor for determining that certain individuals are not employees.'' (e) Effective Dates.-- (1) In general.--The amendments made by, and the provisions of, this section shall apply to services performed after the date of enactment of this Act. (2) Determinations by secretary.--Section 3511(g) of the Internal Revenue Code of 1986 (as added by subsection (a)) shall apply to determinations after the date of enactment of this Act. (3) Section 530(d).--The amendment made by subsection (c) shall apply to periods ending after the date of enactment of this Act.

Summary: Home-Based Business Fairness Act of 1997 - Amends the Internal Revenue Code to increase the deduction allowed for the health insurance costs of a self-employed individual to allow as a deduction an amount equal to the amount paid by such individual for insurance which constitutes medical care for such individual, such individual's spouse, and dependents. Adds to provisions defining the disallowance of certain expenses in connection the business use of the home to provide that a home office shall in any case qualify as the principal place of business if the office is: (1) in the location where the taxpayer's essential administrative or management activities are conducted on a regular and systematic basis; and (2) necessary because the taxpayer has no other location for the performance of the essential management or administrative activities of the business. Considers a service provider as not being an employee if the provider: (1) can realize a profit or loss, can incur unreimbursed expenses, and makes a time-limited or task-limited agreement; (2) has a principal place of business, does not primarily provide service at a single service recipient's facilities, pays fair rent for the use of the recipient's facilities, or operates primarily with equipment not supplied by the recipient; and (3) if there is a written contract providing that the provider will not be treated as an employee for Federal tax purposes. Considers (in addition) a provider as not an employee if: (1) there is such a written contract; and (2) the provider is a corporation or limited liability company and does not receive benefits that the recipient's employees receive. Regulates the treatment of determinations by the Secretary of the Treasury that a service provider should have been treated as an employee.


SECTION 1. SHORT TITLE. This Act may be cited as the ``American Indian Trust Responsibility Review Act of 2014''. SEC. 2. CONGRESSIONAL FINDINGS. Congress finds as follows: (1) The Final Report of the American Indian Policy Review Committee, published in 1977, made a number of recommendations regarding the United States administration of its trust relationship with federally recognized Indian tribes and their members, many of which have not been implemented. (2) There has been no general, comprehensive review of the United States trust relationship with federally recognized Indian tribes since the publication of the Final Report of the American Indian Policy Review Committee. (3) The trust relationship has evolved over time and there is a clear need to re-examine the administration of the United States constitutional trust responsibility. (4) The duties administered by Federal agencies charged with protecting federally recognized Indian tribal trust resources and providing services often conflict with other duties discharged by the same or separate Federal agencies and departments and it is the beneficiaries of the trust relationship that suffer as a result. (5) In carrying out its trust responsibilities to federally recognized Indian tribes and their members, it is crucial that Congress have the benefit of a review of the United States trust relationship with federally recognized Indian tribes to improve its ability to exercise oversight over the Executive Branch, pursue policies to empower tribal self-determination, and better administer the trust relationship. SEC. 3. DECLARATION. Congress declares that it is timely and essential to conduct a review of the current state of the United States unique trust relationship with federally recognized Indian tribes and their members in order to better administer constitutional trust responsibilities and make necessary revisions in relevant trust statutes, regulations, and policies for the benefit of American Indian people. SEC. 4. ESTABLISHMENT OF THE AMERICAN INDIAN TRUST REVIEW COMMISSION. (a) Establishment.--In order to carry out the purposes of this Act, there is hereby established the American Indian Trust Review Commission, hereinafter referred to as the ``Commission''. (b) Membership.-- (1) Composition.--The Commission shall be composed of 12 members, of whom-- (A) 4 shall be appointed by the President, in consultation with the Secretary of the Interior; (B) 3 shall be appointed by the Speaker of the House of Representatives, in consultation with the Chairman of the Committee on Natural Resources of the House of Representatives; (C) 1 shall be appointed by the Minority Leader of the House of Representatives, in consultation with the Ranking Member of the Committee on Natural Resources of the House of Representatives; (D) 3 shall be appointed by the Majority Leader of the Senate, in consultation with the Chairman of the Committee on Indian Affairs; and (E) 1 shall be appointed by the Minority Leader of the Senate, in consultation with the Vice Chairman of the Committee on Indian Affairs. (2) Diversity of qualifications.--In making appointments to the Commission, every effort shall be made to select individuals whose qualifications are not already represented by other members of the Commission. (3) Term.--Each member shall be appointed for the life of the Commission. (4) Time for initial appointments.--The appointment of the members of the Commission shall be made no later than 60 days after the date of enactment of this Act. (c) Commission Organization.--At its organizational meeting, the members of the Commission appointed pursuant to subsection (b)(1) of this section shall elect from their members, a Chairman and Vice Chairman immediately thereafter. (d) Vacancies.--Vacancies in the membership of the Commission shall not affect the power of the remaining members to execute the functions of the Commission and shall be filled in the same manner as in the case of the original appointment of the member whose seat is vacated. (e) Quorum.--Eight members of the Commission shall constitute a quorum, but a smaller number, as determined by the Commission, may conduct hearings. SEC. 5. DUTIES OF THE COMMISSION. (a) Investigation; Study.--The Commission shall conduct a comprehensive review of the unique trust relationship between the United States and federally recognized Indian tribes. The study shall include-- (1) a study and analysis of the Constitution, and relevant treaties, compacts, statutes, judicial interpretations, and Executive Orders to determine the attributes of the unique trust relationship between the Federal Government, and federally recognized Indian tribes; (2) a review of the policies, practices, and structure of the Federal agencies charged with protecting Indian tribal trust resources and providing services to Indians; (3) a management study of the Bureau of Indian Affairs and its ability to discharge its trust responsibilities without conflicting with the duties of other Federal agencies and departments; (4) a review of relevant statutes, regulations, and policies to determine the feasibility of authorizing Indian tribes, in their discretion, to assume some or all of the functions, programs, services, and activities now currently undertaken and provided by the Federal Government; (5) a compilation, collection, and analysis of data necessary to understand the extent of the needs of federally recognized Indian tribes, including the adequacy of educational systems, health care, public safety, and infrastructure; (6) the feasibility of creating high-level positions within the Executive Branch to provide federally recognized Indian tribes with maximum participation in policy formation and program development, and the viability of a mechanism to ensure the continuation of critical programs for federally recognized Indian tribes; (7) an examination of the appropriate role of State and local governments involvement in actions that permit government and public input and the degree to which the Federal Government can adequately balance those interests without conflicting with its trust responsibilities towards federally recognized Indian tribes; and (8) the recommendations modifying existing laws, procedures, regulations, policies, and practices as will, in the judgment of the Commission, best serve to carry out the policy and declarations of the purposes of the Commission. (b) Hearings.-- (1) In general.--The Commission shall hold hearings, meet, act, take testimony, and receive evidence as the Commission considers to be advisable to carry out the duties of the Commission under this Act. (2) Public requirement.--The hearings of the Commission shall be open to the public and held in geographically diverse locations. (3) Preference.--When considering hearing witnesses, the Commission shall exercise a preference to invite elected officials from a federally recognized Indian tribe before seeking participation from any tribal organization. SEC. 6. POWERS OF THE COMMISSION. (a) Commission Rules.--The Commission may make rules respecting its organization and procedures, as it deems necessary, except that no recommendations shall be reported from the Commission unless a majority of the Commission assents. (b) Information From Federal, Tribal, State, and Local Agencies.-- (1) In general.--The Commission may secure directly from a Federal agency such information as the Commission considers to be necessary to carry out this Act. (2) Tribal, state, and local agencies.--The Commission may request the head of any agency of a federally recognized Indian tribe, State, or unit of local government to provide the Commission with such information as the Commission considers necessary to carry out this Act. SEC. 7. COMMISSION PERSONNEL. (a) Travel Expenses.--The members of the Commission shall be allowed travel expenses, including per diem in lieu of subsistence, at rates authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, while away from their homes or regular places of business in the performance of services for the Commission. (b) Staff.-- (1) In general.--The Chairperson of the Commission, in consultation with the Vice Chairman of the Commission, may-- (A) without regard to the civil service laws and regulations, appoint and terminate an executive director and such other additional personnel as may be necessary to enable the Commission to perform its duties; and (B) fix the compensation of the executive director and other personnel without regard to chapter 51 and subchapter III of chapter 53 of title 5, United States Code, relating to classification of positions and General Schedule pay rates, except that the rate of pay for the executive director and other personnel may not exceed the rate payable for level V of the Executive Schedule under section 5316 of such title. (2) Executive director subject to confirmation.--The employment of an executive director shall be subject to confirmation by the Commission by a majority of Commission members voting. (c) Detail of Government Employees.--At the request of the Commission, and in the discretion of the relevant agency, any Federal Government employee may be detailed to the Commission without reimbursement, and such detail shall be without interruption or loss of civil service status or privilege. (d) Procurement of Temporary and Intermittent Services.--The Chairperson of the Commission may procure temporary and intermittent services under section 3109(b) of title 5, United States Code, at rates for individuals that do not exceed the daily equivalent of the annual rate of basic pay prescribed for level V of the Executive Schedule under section 5316 of such title. SEC. 8. REPORT OF THE COMMISSION. (a) In General.--Not later than 2 years after the date of enactment of this Act, the Commission shall submit to the President and Congress a report that contains-- (1) a detailed statement of findings and conclusions of the Commission; and (2) the recommendations of the Commission for such legislative and administrative actions as the Commission considers appropriate. (b) Extension.--The President may grant an extension to allow the report required under subsection (a) to be submitted not later than 3 years after the date of the enactment of this Act. (c) Online Access.--The Commission shall make the report required by paragraph (1) publically available on the website of the Department of the Interior. SEC. 9. NONAPPPLICABILITY OF THE FACA. The Federal Advisory Committee Act (5 U.S.C. App. 2) shall not apply to the Commission. SEC. 10. TERMINATION OF THE COMMISSION. The Commission shall terminate 30 days after the Commission submits its report under section 8.

Summary: American Indian Trust Responsibility Review Act of 2014 - Establishes the American Indian Trust Review Commission to: (1) conduct a comprehensive review of the unique trust relationship between the United States and federally recognized Indian tribes, and (2) report to Congress within two years of this Act's enactment. Requires the study to analyze: the attributes of that relationship; the policies, practices, structure, and effectiveness of the federal agencies that have trust responsibilities toward Indian tribes; the feasibility of authorizing willing Indian tribes to assume duties currently performed by the federal government; the data necessary for the Commission to get a better understanding of tribal needs; the feasibility of creating high-level federal positions to increase tribal participation in policy formation and program development; the viability of a mechanism to ensure the continuation of critical programs for Indian tribes; the appropriate role of state and local governments in federal activities affecting Indian tribes; and modifications to laws, procedures, regulations, policies, and practices that might further the federal government's trust relationship with Indian tribes.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Business Checking Freedom Act of 2002''. SEC. 2. INTEREST-BEARING TRANSACTION ACCOUNTS AUTHORIZED. (a) Repeal of Prohibition on Payment of Interest on Demand Deposits.-- (1) Federal reserve act.--Section 19(i) of the Federal Reserve Act (12 U.S.C. 371a) is amended to read as follows: ``(i) [Repealed]''. (2) Home owners' loan act.--The first sentence of section 5(b)(1)(B) of the Home Owners' Loan Act (12 U.S.C. 1464(b)(1)(B)) is amended by striking ``savings association may not--'' and all that follows through ``(ii) permit any'' and inserting ``savings association may not permit any''. (3) Federal deposit insurance act.--Section 18(g) of the Federal Deposit Insurance Act (12 U.S.C. 1828(g)) is amended to read as follows: ``(g) [Repealed]''. (b) Effective Date.--The amendments made by subsection (a) shall take effect at the end of the 2-year period beginning on the date of the enactment of this Act. SEC. 3. INTEREST-BEARING TRANSACTION ACCOUNTS AUTHORIZED FOR ALL BUSINESSES. Section 2 of Public Law 93-100 (12 U.S.C. 1832) is amended-- (1) by redesignating subsections (b) and (c) as subsections (c) and (d), respectively; and (2) by inserting after subsection (a) the following: ``(b) Notwithstanding any other provision of law, any depository institution may permit the owner of any deposit or account which is a deposit or account on which interest or dividends are paid and is not a deposit or account described in subsection (a)(2) to make up to 24 transfers per month (or such greater number as the Board of Governors of the Federal Reserve System may determine by rule or order), for any purpose, to another account of the owner in the same institution. An account offered pursuant to this subsection shall be considered a transaction account for purposes of section 19 of the Federal Reserve Act unless the Board of Governors of the Federal Reserve System determines otherwise.''. SEC. 4. PAYMENT OF INTEREST ON RESERVES AT FEDERAL RESERVE BANKS. (a) In General.--Section 19(b) of the Federal Reserve Act (12 U.S.C. 461(b)) is amended by adding at the end the following new paragraph: ``(12) Earnings on reserves.-- ``(A) In general.--Balances maintained at a Federal reserve bank by or on behalf of a depository institution may receive earnings to be paid by the Federal reserve bank at least once each calendar quarter at a rate or rates not to exceed the general level of short-term interest rates. ``(B) Regulations relating to payments and distribution.--The Board may prescribe regulations concerning-- ``(i) the payment of earnings in accordance with this paragraph; ``(ii) the distribution of such earnings to the depository institutions which maintain balances at such banks or on whose behalf such balances are maintained; and ``(iii) the responsibilities of depository institutions, Federal home loan banks, and the National Credit Union Administration Central Liquidity Facility with respect to the crediting and distribution of earnings attributable to balances maintained, in accordance with subsection (c)(1)(A), in a Federal reserve bank by any such entity on behalf of depository institutions. ``(C) Depository institutions defined.--For purposes of this paragraph, the term `depository institution', in addition to the institutions described in paragraph (1)(A), includes any trust company, corporation organized under section 25A or having an agreement with the Board under section 25, or any branch or agency of a foreign bank (as defined in section 1(b) of the International Banking Act of 1978).''. (b) Authorization for Pass Through Reserves for Member Banks.-- Section 19(c)(1)(B) of the Federal Reserve Act (12 U.S.C. 461(c)(1)(B)) is amended by striking ``which is not a member bank''. (c) Consumer Banking Costs Assessment.-- (1) In general.--Section 1002 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (12 U.S.C. 1811 note) is amended to read as follows: ``SEC. 1002. SURVEY OF BANK FEES AND SERVICES. ``(a) Annual Survey Required.--The Board of Governors of the Federal Reserve System shall obtain annually a sample, which is representative by type and size of the institution (including small institutions) and geographic location, of the following retail banking services and products provided by insured depository institutions and insured credit unions (along with related fees and minimum balances): ``(1) Checking and other transaction accounts. ``(2) Negotiable order of withdrawal and savings accounts. ``(3) Automated teller machine transactions. ``(4) Other electronic transactions. ``(b) Minimum Survey Requirement.--The annual survey described in subsection (a) shall meet the following minimum requirements: ``(1) Checking and other transaction accounts.--Data on checking and transaction accounts shall include, at a minimum, the following: ``(A) Monthly and annual fees and minimum balances to avoid such fees. ``(B) Minimum opening balances. ``(C) Check processing fees. ``(D) Check printing fees. ``(E) Balance inquiry fees. ``(F) Fees imposed for using a teller or other institution employee. ``(G) Stop payment order fees. ``(H) Nonsufficient fund fees. ``(I) Overdraft fees. ``(J) Deposit items returned fees. ``(K) Availability of no-cost or low-cost accounts for consumers who maintain low balances. ``(2) Negotiable order of withdrawal accounts and savings accounts.--Data on negotiable order of withdrawal accounts and savings accounts shall include, at a minimum, the following: ``(A) Monthly and annual fees and minimum balances to avoid such fees. ``(B) Minimum opening balances. ``(C) Rate at which interest is paid to consumers. ``(D) Check processing fees for negotiable order of withdrawal accounts. ``(E) Fees imposed for using a teller or other institution employee. ``(F) Availability of no-cost or low-cost accounts for consumers who maintain low balances. ``(3) Automated teller transactions.--Data on automated teller machine transactions shall include, at a minimum, the following: ``(A) Monthly and annual fees. ``(B) Card fees. ``(C) Fees charged to customers for withdrawals, deposits, and balance inquiries through institution- owned machines. ``(D) Fees charged to customers for withdrawals, deposits, and balance inquiries through machines owned by others. ``(E) Fees charged to noncustomers for withdrawals, deposits, and balance inquiries through institution- owned machines. ``(F) Point-of-sale transaction fees. ``(4) Other electronic transactions.--Data on other electronic transactions shall include, at a minimum, the following: ``(A) Wire transfer fees. ``(B) Fees related to payments made over the Internet or through other electronic means. ``(5) Other fees and charges.--Data on any other fees and charges that the Board of Governors of the Federal Reserve System determines to be appropriate to meet the purposes of this section. ``(6) Federal reserve board authority.--The Board of Governors of the Federal Reserve System may cease the collection of information with regard to any particular fee or charge specified in this subsection if the Board makes a determination that, on the basis of changing practices in the financial services industry, the collection of such information is no longer necessary to accomplish the purposes of this section. ``(c) Annual Report to Congress Required.-- ``(1) Preparation.--The Board of Governors of the Federal Reserve System shall prepare a report of the results of each survey conducted pursuant to subsections (a) and (b) of this section and section 136(b)(1) of the Consumer Credit Protection Act. ``(2) Contents of the report.--In addition to the data required to be collected pursuant to subsections (a) and (b), each report prepared pursuant to paragraph (1) shall include a description of any discernible trend, in the Nation as a whole, in a representative sample of the 50 States (selected with due regard for regional differences), and in each consolidated metropolitan statistical area (as defined by the Director of the Office of Management and Budget), in the cost and availability of the retail banking services, including those described in subsections (a) and (b) (including related fees and minimum balances), that delineates differences between institutions on the basis of the type of institution and the size of the institution, between large and small institutions of the same type, and any engagement of the institution in multistate activity. ``(3) Submission to congress.--The Board of Governors of the Federal Reserve System shall submit an annual report to the Congress not later than June 1, 2004, and not later than June 1 of each subsequent year. ``(4) Transition provision.--Notwithstanding section 4(c)(3) of the Business Checking Freedom Act of 2002, the Board of Governors of the Federal Reserve System shall, on an interim basis, continue to comply with the requirements for the bank fee survey under the amendment made to this section by section 108 of the Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994 for reports submitted to the Congress under this section not later than June 1, 2003, except that the Board shall incorporate within any such report, to the extent possible, any additional information on any credit card fee or charge that is available to the Board even though such information is not required by such amendment. ``(d) Definitions.--For purposes of this section, the term ``insured depository institution'' has the meaning given such term in section 3 of the Federal Deposit Insurance Act, and the term ``insured credit union'' has the meaning given such term in section 101 of the Federal Credit Union Act.''. (2) Amendment to the truth in lending act.-- (A) In general.--Paragraph (1) of section 136(b) of the Truth in Lending Act (15 U.S.C. 1646(b)(1)) is amended to read as follows: ``(1) Collection required.--The Board shall collect, on a semiannual basis, from a broad sample of financial institutions which offer credit card services, credit card price and availability information including-- ``(A) the information required to be disclosed under section 127(c) of this chapter; ``(B) the average total amount of finance charges paid by consumers; and ``(C) the following credit card rates and fees: ``(i) Application fees. ``(ii) Annual percentage rates for cash advances and balance transfers. ``(iii) Maximum annual percentage rate that may be charged when an account is in default. ``(iv) Fees for the use of convenience checks. ``(v) Fees for balance transfers. ``(vi) Fees for foreign currency conversions.''. (B) Effective date.--The amendment made by subparagraph (A) shall take effect on January 1, 2003. (3) Repeal of sunset provision.--Section 108 of the Riegle- Neal Interstate Banking and Branching Efficiency Act of 1994 is hereby repealed. (4) Nonapplicability of other provision of law.--Section 3003(a)(1) of the Federal Reports Elimination and Sunset Act of 1995 (31 U.S.C. 1113 note) shall not apply to any report required to be submitted under section 1002(b) of Financial Institutions Reform, Recovery, and Enforcement Act of 1989. (d) Technical and Conforming Amendments.--Section 19 of the Federal Reserve Act (12 U.S.C. 461) is amended-- (1) in subsection (b)(4) (12 U.S.C. 461(b)(4)), by striking subparagraph (C) and redesignating subparagraphs (D) and (E) as subparagraphs (C) and (D), respectively; and (2) in subsection (c)(1)(A) (12 U.S.C. 461(c)(1)(A)), by striking ``subsection (b)(4)(C)'' and inserting ``subsection (b)''. SEC. 5. INCREASED FEDERAL RESERVE BOARD FLEXIBILITY IN SETTING RESERVE REQUIREMENTS. Section 19(b)(2)(A) of the Federal Reserve Act (12 U.S.C. 461(b)(2)(A)) is amended-- (1) in clause (i), by striking ``the ratio of 3 per centum'' and inserting ``a ratio not greater than 3 percent (and which may be zero)''; and (2) in clause (ii), by striking ``and not less than 8 per centum,'' and inserting ``(and which may be zero),''. SEC. 6. TRANSFER OF FEDERAL RESERVE SURPLUSES. (a) In General.--Section 7(b) of the Federal Reserve Act (12 U.S.C. 289(b)) is amended by adding at the end the following new paragraph: ``(4) Additional transfers to cover interest payments for fiscal years 2002 through 2006.-- ``(A) In general.--In addition to the amounts required to be transferred from the surplus funds of the Federal reserve banks pursuant to subsection (a)(3), the Federal reserve banks shall transfer from such surplus funds to the Board of Governors of the Federal Reserve System for transfer to the Secretary of the Treasury for deposit in the general fund of the Treasury, such sums as are necessary to equal the net cost of section 19(b)(12) in each of the fiscal years 2002 through 2006. ``(B) Allocation by federal reserve board.--Of the total amount required to be paid by the Federal reserve banks under subparagraph (A) for fiscal years 2002 through 2006, the Board of Governors of the Federal Reserve System shall determine the amount each such bank shall pay in such fiscal year. ``(C) Replenishment of surplus fund prohibited.-- During fiscal years 2002 through 2006, no Federal reserve bank may replenish such bank's surplus fund by the amount of any transfer by such bank under subparagraph (A).''. (b) Technical and Conforming Amendment.--Section 7(a) of the Federal Reserve Act (12 U.S.C. 289(a)) is amended by adding at the end the following new paragraph: ``(3) Payment to treasury.--During fiscal years 2002 through 2006, any amount in the surplus fund of any Federal reserve bank in excess of the amount equal to 3 percent of the paid-in capital and surplus of the member banks of such bank shall be transferred to the Secretary of the Treasury for deposit in the general fund of the Treasury.''. SEC. 7. RULE OF CONSTRUCTION. In the case of an escrow account maintained at a depository institution in connection with a real estate transaction-- (1) the absorption, by the depository institution, of expenses incidental to providing a normal banking service with respect to such escrow account; (2) the forbearance, by the depository institution, from charging a fee for providing any such banking function; and (3) any benefit which may accrue to the holder or the beneficiary of such escrow account as a result of an action of the depository institution described in subparagraph (1) or (2) or similar in nature to such action, shall not be treated as the payment or receipt of interest for purposes of this Act and any provision of Public Law 93-100, the Federal Reserve Act, the Home Owners' Loan Act, or the Federal Deposit Insurance Act relating to the payment of interest on accounts or deposits at depository institutions. Passed the House of Representatives April 9, 2002. Attest: JEFF TRANDAHL, Clerk.

Summary: Business Checking Freedom Act of 2002 - Amends the Federal Reserve Act, the Home Owners' Loan Act, and the Federal Deposit Insurance Act to repeal the prohibition against the payment of interest on demand deposits. Makes such repeal effective two years from the date of enactment.(Sec. 3) Authorizes interest-bearing transaction accounts for businesses, permitting up to 24 transfers per month (or any greater number the Federal Reserve Board (Board) may determine) to another account of the owner in the same institution.(Sec. 4) Authorizes the payment of interest by a Federal reserve bank at least quarterly on balances maintained there on behalf of a depository institution.Revises the requirements for the annual survey of bank fees and services by the Board to specify the inclusion of: (1) checking and other transaction accounts; (2) negotiable order of withdrawal and savings accounts; (3) automated teller machine transactions; and (4) other electronic transactions. Establishes minimum survey requirements for each such account or transaction area. Requires such survey to address minimum balance requirements as well as fees.Amends the Truth in Lending Act (and Consumer Credit Protection Act) to revise the requirements for the semiannual survey of credit card price and availability information to specify the inclusion of certain information, including finance charges, annual percentage rates, and various fees.Requires the Board to report annually to Congress on the results of both surveys.Amends the Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994 to repeal the termination date for and so continue the annual survey by the Board of certain retail banking services (and associated fees) provided by insured depository institutions.(Sec. 5) Amends the Federal Reserve Act to revise the ratio of reserves a depository institution must maintain against its transaction accounts, permitting a ratio of zero.(Sec. 6) Directs the Federal reserve banks in FY 2002 through 2006 to transfer to the Board for transfer to the Secretary of the Treasury, for deposit in the general fund, additional surplus funds equal to the net cost of their interest payments to depository institutions.(Sec. 7) Provides a rule of construction for escrow accounts maintained at a depository institution in connection with a real estate transaction. Declares that the institution's absorption of expenses or forbearance in charging a fee or other benefit should not be treated as the payment or receipt of interest.