SECTION 1. FINDINGS. The Congress finds as follows: (1) Raul Julia made his Broadway debut just a few weeks after arriving in New York City in 1964 in Calderon's ``Life is a Dream''. (2) Raul Julia, after only 3 years of living in New York City, was instrumental in opening doors for nontraditional parts for Hispanic actors by taking the role of Demetrius in Shakespeare's ``Titus Andronicus'' at the New York Shakespeare Festival and Cradeau in Sartre's ``No Exit''. (3) Raul Julia was the busiest Hispanic Shakespearean actor in New York and the first to establish a decades-long association with Joseph Papp and the New York Shakespeare Festival. (4) Raul Julia began an impressive and productive 28-year association with Joseph Papp and the New York Shakespeare Festival as Macduff in the Festival's Mobile Unit, Spanish language production of MacBeth. (5) Raul Julia became the first Puerto Rican actor to conquer Broadway stages by having his work be nominated for 4 different Tony Awards in 10 years: ``Two Gentlemen of Verona'', ``Where's Charley?'', ``Threepenny Opera'', and ``Nine''. (6) Raul Julia provided a role model for millions of children in his role as ``Rafael, the Fix-It Man'' in Sesame Street. (7) Raul Julia was a dedicated leader in the fight against the rising rates of teen violence and cosponsored scriptwriting competitions for high school students as a way to encourage teenagers to express their emotions through art rather than through violence. (8) Raul Julia's dedication to help Hispanic-American film and television writers develop their work led him to co-found the Latino Playwrights Reading Workshops. (9) Raul Julia was instrumental in the formation of the now legendary Puerto Rico Traveling Theater, an off-Broadway nonprofit Puerto Rican theater that to this day continues to promote and showcase bilingual plays, new Hispanic playwrights and Spanish-speaking actors while bringing theater to those who cannot ordinarily afford it. (10) Raul Julia was a leader in the entertainment industry, particularly as a tireless mentor and role model to emerging Latino actors. (11) Raul Julia was a dedicated activist and humanitarian who in his lifetime became a major supporter and spokesperson for the Hunger Project, a nonprofit organization committed to the eradication of world hunger. (12) Raul Julia was tireless in his commitment to the Puerto Rican film industry and to the making of Spanish language films and continued to participate in small, independent, Spanish-language films even after having become a Hollywood star. (13) Raul Julia was an extremely successful stage, film and television actor who never abandoned his Puerto Rican heritage, never changed his name and never gave up his accent, thereby becoming an enduring role model for hundreds of Latino actors. (14) Raul Julia received the Hispanic Heritage Award recognizing his many career achievements for the Latino community, including his involvement in ``La Familia'', a New York City outreach program for Latino families in need, the Puerto Rican traveling theater, the Museo del Barrio, and the New York Shakespeare Festival. (15) Raul Julia received the National Board of Review Best Actor prize for his interpretation of the political prisoner Valentin in the award-winning landmark film ``The Kiss of the Spider Woman'', an award he shared with his co-star William Hurt. (16) Raul Julia posthumously received the prestigious Emmy Award, Cable Ace Award, Golden Globe Award, and the SAG Award, given by his fellow actors for his most famous roles including Chico Mendes in ``The Burning Season''. (17) Raul Julia was proud of his Puerto Rican heritage and his life and work reflected his strong commitment to his culture and the people of Puerto Rico. (18) Raul Julia was given a state funeral in Puerto Rico and since that time there have been many awards and honors created in his name: a scholarship at Julliard, a scholarship given to a promising young actor for the purpose of studying and performing Shakespeare at the Joseph Papp Public Theater, the Raul Julia Award for Excellence given annually by the National Endowment for the Hispanic Arts in Washington, DC, El Teatro Raul Julia in San Juan Puerto Rico, and the Raul Julia Global Citizen Award, an annual award being given this year for the first time by the Puerto Rican Family Institute based in New York City. (19) Raul Julia was recognized by the office of the Mayor of the city of New York with the creation of Raul Julia Day which was celebrated and commemorated in conjunction with Puerto Rican Heritage and Culture Month on November 21, 1994. SEC. 2. CONGRESSIONAL GOLD MEDAL. (a) Presentation Authorized.--The Speaker of the House of Representatives and the President Pro Tempore of the Senate shall make appropriate arrangements for the presentation, on behalf of the Congress, of a gold medal of appropriate design, to the family of the late Raul Julia, in recognition of his dedication to ending world hunger and his great contributions to the Latino community and to the performing arts. (b) Design and Striking.--For purposes of the presentation referred to in subsection (a), the Secretary of the Treasury (referred to in this Act as the ``Secretary'') shall strike a gold medal with suitable emblems, devices, and inscriptions to be determined by the Secretary. (c) Gifts and Donations.--The Secretary may accept, use, and disburse gifts or donations of property or money to carry out this section. SEC. 3. DUPLICATE MEDALS. The Secretary may strike and sell duplicates in bronze of the gold medal struck pursuant to section 2 under such regulations as the Secretary may prescribe, at a price sufficient to cover the cost thereof, including labor, materials, dies, use of machinery, and overhead expenses, and the cost of the gold medal. SEC. 4. STATUS OF MEDALS. (a) National Medals.--The medals struck pursuant to this Act are national medals for purposes of chapter 51 of title 31, United States Code. (b) Numismatic Items.--For purposes of section 5134 of title 31, United States Code, all medals struck under this Act shall be considered to be numismatic items. SEC. 5. AUTHORITY TO USE FUND AMOUNTS; PROCEEDS OF SALE. (a) Authority To Use Fund Amounts.--There is authorized to be charged against the United States Mint Public Enterprise Fund such amounts as may be necessary to pay for the costs of the medals struck pursuant to this Act. (b) Proceeds of Sale.--Amounts received from the sale of duplicate bronze medals authorized under section 3 shall be deposited into the United States Mint Public Enterprise Fund. SEC. 6. TRANSFER OF ANY NET INCOME TO THE NEW YORK PUBLIC THEATER AND THE NEW YORK SHAKESPEARE FESTIVAL. If the sum of any gifts and donations received by the Secretary under section 2(c) and any proceeds from the sale of duplicate medals pursuant to section 3 exceeds the total amount of the costs incurred by the Secretary in carrying out this Act, the Secretary shall transfer, from the United States Mint Public Enterprise Fund, an amount equal to-- (1) 1/2 of such excess amount to the New York Public Theater; and (2) 1/2 of such excess amount to the New York Shakespeare Festival.

Summary: Directs: (1) the Speaker of the House of Representatives and the President Pro Tempore of the Senate to arrange for the presentation of a congressional gold medal to the family of the late Raul Julia in recognition of his dedication to ending world hunger and his great contributions to the Latino community and the performing arts; and (2) the Secretary of the Treasury to transfer half of the amount by which the sum of any gifts and donations received and any proceeds from the sale of duplicate medals exceeds the costs incurred in carrying out this Act to the New York Public Theater and half to the New York Shakespeare Festival.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Junk Fax Prevention Act of 2004''. SEC. 2. PROHIBITION ON FAX TRANSMISSIONS CONTAINING UNSOLICITED ADVERTISEMENTS. (a) Prohibition.--Subparagraph (C) of section 227(b)(1) of the Communications Act of 1934 (47 U.S.C. 227(b)(1)(C)) is amended to read as follows: ``(C) to use any telephone facsimile machine, computer, or other device to send, to a telephone facsimile machine, an unsolicited advertisement-- ``(i) to a person who has made a request to such sender that complies with the requirements under paragraph (2)(D), not to send future unsolicited advertisements to a telephone facsimile machine; or ``(ii) to a person not described in clause (i), unless-- ``(I) the sender has an established business relationship (which term, for purposes of this subclause, shall have the meaning given the term in section 64.1200 of the Commission's regulations, as in effect on January 1, 2003, except that such term shall apply to a business subscriber in the same manner in which it applies to a residential subscriber) with such person; and ``(II) the unsolicited advertisement contains a conspicuous notice on the first page of the unsolicited advertisement that-- ``(aa) states that the recipient may make a request to the sender of the unsolicited advertisement not to send any future unsolicited advertisements to such telephone facsimile machine and that failure to comply, within the shortest reasonable time, as determined by the Commission, with such a request meeting the requirements under paragraph (2)(D) is unlawful; ``(bb) sets forth the requirements for a request under paragraph (2)(D); and ``(cc) includes a domestic contact telephone and facsimile number for the recipient to transmit such a request to the sender, neither of which may be a number for a pay-per-call service (as such term is defined in section 228(i)); any number supplied shall permit an individual or business to make a do-not-fax request during regular business hours; or''. (b) Request to Opt-Out of Future Unsolicited Advertisements.-- Paragraph (2) of section 227(b) of the Communications Act of 1934 (47 U.S.C. 227(b)(2)) is amended-- (1) in subparagraph (B), by striking ``and'' at the end; (2) in subparagraph (C), by striking the period at the end and inserting a semicolon; and (3) by adding at the end the following new subparagraphs: ``(D) shall provide, by rule, that a request not to send future unsolicited advertisements to a telephone facsimile machine complies with the requirements under this subparagraph only if-- ``(i) the request identifies the telephone number of the telephone facsimile machine to which the request relates; ``(ii) the request is made to the telephone or facsimile number of the sender of such an unsolicited advertisement provided pursuant to paragraph (1)(C)(ii)(II)(cc) or by any other method of communication as determined by the Commission; and ``(iii) the person making the request has not, subsequent to such request, provided express invitation or permission to the sender, in writing or otherwise, to send such advertisements to such person at such telephone facsimile machine; and ``(E) may, in the discretion of the Commission and subject to such conditions as the Commission may prescribe, allow professional trade associations that are tax-exempt nonprofit organizations to send unsolicited advertisements to their members in furtherance of the association's tax-exempt purpose that do not contain the notice required by paragraph (1)(C)(ii)(II), except that the Commission may take action under this subparagraph only by regulation issued after notice and opportunity for public comment in accordance with section 553 of title 5, United States Code, and only if the Commission determines that such notice is not necessary to protect the right of the members of such trade associations to make a request to their trade associations not to send any future unsolicited advertisements.''. (c) Unsolicited Advertisement.--Paragraph (4) of section 227(a) of the Communications Act of 1934 (47 U.S.C. 227(a)(4)) is amended by inserting ``, in writing or otherwise'' before the period at the end. (d) Regulations.--Not later than 270 days after the date of the enactment of this Act, the Federal Communications Commission shall issue regulations to implement the amendments made by this section. SEC. 3. FCC ANNUAL REPORT REGARDING JUNK FAX ENFORCEMENT. Section 227 of the Communications Act of 1934 (47 U.S.C. 227) is amended by adding at the end the following new subsection: ``(g) Junk Fax Enforcement Report.--The Commission shall submit a report to the Congress for each year regarding the enforcement of the provisions of this section relating to sending of unsolicited advertisements to telephone facsimile machines, which shall include the following information: ``(1) The number of complaints received by the Commission during such year alleging that a consumer received an unsolicited advertisement via telephone facsimile machine in violation of the Commission's rules. ``(2) The number of such complaints received during the year on which the Commission has taken action. ``(3) The number of such complaints that remain pending at the end of the year. ``(4) The number of citations issued by the Commission pursuant to section 503 during the year to enforce any law, regulation, or policy relating to sending of unsolicited advertisements to telephone facsimile machines. ``(5) The number of notices of apparent liability issued by the Commission pursuant to section 503 during the year to enforce any law, regulation, or policy relating to sending of unsolicited advertisements to telephone facsimile machines. ``(6) For each such notice-- ``(A) the amount of the proposed forfeiture penalty involved; ``(B) the person to whom the notice was issued; ``(C) the length of time between the date on which the complaint was filed and the date on which the notice was issued; and ``(D) the status of the proceeding. ``(7) The number of final orders imposing forfeiture penalties issued pursuant to section 503 during the year to enforce any law, regulation, or policy relating to sending of unsolicited advertisements to telephone facsimile machines. ``(8) For each such forfeiture order-- ``(A) the amount of the penalty imposed by the order; ``(B) the person to whom the order was issued; ``(C) whether the forfeiture penalty has been paid; and ``(D) the amount paid. ``(9) For each case in which a person has failed to pay a forfeiture penalty imposed by such a final order, whether the Commission referred such matter to the Attorney General for recovery of the penalty. ``(10) For each case in which the Commission referred such an order to the Attorney General-- ``(A) the number of days from the date the Commission issued such order to the date of such referral; ``(B) whether the Attorney General has commenced an action to recover the penalty, and if so, the number of days from the date the Commission referred such order to the Attorney General to the date of such commencement; and ``(C) whether the recovery action resulted in collection of any amount, and if so, the amount collected.''. SEC. 4. GAO STUDY OF JUNK FAX ENFORCEMENT. (a) In General.--The Comptroller General of the United States shall conduct a study regarding complaints received by the Federal Communications Commission concerning unsolicited advertisements sent to telephone facsimile machines, which shall determine-- (1) the number and nature of such complaints; (2) the number of such complaints that result in final agency actions by the Commission; (3) the length of time taken by the Commission in responding to such complaints; (4) the mechanisms established by the Commission to receive, investigate, and respond to such complaints; (5) the level of enforcement success achieved by the Commission and the Attorney General regarding such complaints; (6) whether complainants to the Commission are adequately informed by the Commission of the responses to their complaints; and (7) whether additional enforcement measures are necessary to protect consumers, including recommendations regarding such additional enforcement measures. (b) Additional Enforcement Remedies.--In conducting the analysis and making the recommendations required under paragraph (7) of subsection (a), the Comptroller General shall specifically examine-- (1) the adequacy of existing statutory enforcement actions available to the Commission; (2) the adequacy of existing statutory enforcement actions and remedies available to consumers; (3) the impact of existing statutory enforcement remedies on senders of facsimiles; (4) whether increasing the amount of financial penalties is warranted to achieve greater deterrent effect; and (5) whether establishing penalties and enforcement actions for repeat violators or abusive violations similar to those established by section 4 of the CAN-SPAM Act of 2003 (15 U.S.C. 7703) would have a greater deterrent effect. (c) Report.--Not later than 270 days after the date of the enactment of this Act, the Comptroller General shall submit a report on the results of the study under this section to Committee on Energy and Commerce of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate.

Summary: Junk Fax Prevention Act of 2004 - Amends the Communications Act of 1934 to prohibit a person from using any telephone facsimile (fax) machine, computer, or other device to send, to another fax machine, an unsolicited advertisement to a person who has requested that such sender not send such advertisements, or to any other person unless: (1) the sender has an established business relationship with the person; and (2) the advertisement contains a conspicuous notice on its first page that the recipient may request not to be sent any further unsolicited advertisements, and includes a domestic telephone and fax number (neither of which can be a pay-per-call number) for sending such a request. Requires the Federal Communications Commission (FCC) to provide by rule that a request not to send unsolicited advertisements complies with legal requirements if: (1) the request identifies the recipient fax number to which the request relates; (2) the request is made to the telephone or fax number of the sender; and (3) the person making the request has not subsequently provided express invitation or permission to have such advertisements sent. Authorizes the FCC to allow professional tax-exempt trade associations to send unsolicited advertisements to their members in furtherance of association purposes. Requires the: (1) FCC to report annually to Congress on the enforcement of the above requirements; and (2) Comptroller General to study, and report to specified congressional committees on, complaints received by the FCC concerning unsolicited advertisements sent to fax machines.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Just and Lasting Peace in Sudan Act of 2008''. SEC. 2. DEFINITIONS. For purposes of this Act: (1) Appropriate congressional committees.--The term ``appropriate congressional committees'' means the Committee on Foreign Affairs of the House of Representatives and the Committee on Foreign Relations of the Senate. (2) Government of sudan.--The term ``Government of Sudan'' means Sudan's Government of National Unity. Such term does not include the Government of Southern Sudan (GOSS). (3) SPLM.--The term ``SPLM'' means the Sudan People's Liberation Movement. SEC. 3. FINDINGS. Congress finds the following: (1) The United States Government rightfully declared the atrocities in the Darfur region of Sudan to be genocide. More than 450,000 people have been killed and an estimated 2,500,000 people have been displaced since the crisis erupted in 2003. (2) The Government of Sudan continues to commit atrocities against innocent civilians in Darfur. According to a March 25, 2008, report by the United Nations Secretary-General, ``increased hostilities in Western Darfur over the reporting period have led to significant displacement and loss of civilian life, while also inhibiting humanitarian access to civilian populations affected by the fighting''. (3) In October 2007, the Government of Southern Sudan suspended the participation of its ministers, state ministers, and presidential advisors from Sudan's Government of National Unity to protest measures taken by the National Congress Party and to demand full implementation of the Comprehensive Peace Agreement (CPA). (4) Implementation of the CPA by the Government of National Unity has been selective and at times deliberately slow. The Government of Sudan has not yet implemented the Abyei Boundary Commission (ABC) recommendations. The ABC was mandated to ``define and demarcate'' the area known as the 9 Ngok Dinka Chiefdoms transferred in 1905 to Kordofan in North Sudan. (5) The ABC was chaired by former United States Ambassador to Sudan Donald Peterson, with active international engagement. In July 2005, the ABC submitted its final report to the Sudan's presidency. According to the CPA, ``upon presentation of the final report, the Presidency shall take necessary action to put the special administration status of Abyei Area into immediate effect''. (6) According to a September 2007 report by the United Nations Secretary-General, the lack of administration in Abyei has hampered CPA activities and left gaps in policing, public sanitation, and health services. Continued intransigence on this issue is likely to lead to war. (7) The Government of Sudan is well known to signing peace agreements and make commitments but has consistently failed to honor these agreements. (8) Efforts to hold individuals accountable for the genocide in Darfur have not been successful in large part because the Government of Sudan refuses to cooperate with the International Criminal Court (ICC) and protects indicted individuals by the ICC. (9) In April 2008, Special Envoy Richard Williamson and a Government of Sudan delegation led by Nafi Ali Nafi, a man responsible for many of Sudan's international terror links and domestic atrocities, met in Rome to discuss normalization of relations between Sudan and the United States. (10) Nafi Ali Nafi was the security chief when Sudan gave safe haven to Osama bin Laden in the 1990s, a period when Bin Laden began to build his terror network. Nafi was also a key player in support of Gama'a Islamia, a group that tried to assassinate Egyptian President Hosni Mubarak. The weapons used in the assassination attempt were reportedly flown by Sudan Airways, and after the failed attempt, one of the assassins was flown to Sudan on Sudan Airways. SEC. 4. CODIFICATION OF EXISTING SANCTIONS IN SUPPORT OF A JUST AND LASTING PEACE IN SUDAN. (a) In General.--Sanctions against the Government of Sudan that were imposed pursuant to any provision of law, as in effect on the date of the enactment of this Act, including sanctions against the Government of Sudan that were imposed pursuant to any executive order or other administrative action, shall remain in effect against the Government of Sudan and shall not be lifted pursuant to such provisions of law until the President certifies to the appropriate congressional committees that the Government of Sudan has met the conditions described in subsection (b) for a period of not less than one year. (b) Conditions Described.--The conditions referred to in subsection (a) are the following: (1) The Government of Sudan fully implements the Comprehensive Peace Agreement (CPA) and the Darfur Peace Agreement (DPA). (2) The Abyei Boundary Commission (ABC) recommendations are implemented and oil revenue shares are paid retroactively. (3) The Government of Sudan hands over to the International Criminal Court (ICC) all indicted individuals without any delay. (4) The Government of Sudan ends its atrocities against innocent civilians in Darfur and other parts of Sudan. (5) The Government of Sudan allows the deployment of the United Nations African Union Mission in Darfur (UNAMID) forces and allows unhindered access to humanitarian workers. (6) The Government of Sudan ends its ties with known terrorist organizations and individuals. (7) Senior officials in the Government of Sudan are held accountable for crimes committed in the Nuba, South Sudan, Southern Blue Nile, and Eastern Sudan. (8) Senior officials in the Government of Sudan are held accountable for their support for Osama bin Laden and other terrorist groups. (c) Monitoring Mechanism.--The President of the United States shall establish a mechanism to monitor and ensure that the Government of Sudan is meeting the conditions described in subsection (b). (d) Sense of Congress.--It is the sense of Congress that the United States Government should not normalize relations with the Government of Sudan until the conditions described in subsection (b) have been implemented for a period of not less than one year as described in subsection (a).

Summary: Just and Lasting Peace in Sudan Act of 2008 - Prohibits sanctions imposed against the government of Sudan from being lifted until the President certifies to the appropriate congressional committees that the following conditions have been met for at least one year: (1) the government of Sudan (government) implements the Comprehensive Peace Agreement and the Darfur Peace Agreement; (2) the Abyei Boundary Commission recommendations are implemented and oil revenue shares are paid retroactively; (3) the government hands over to the International Criminal Court (ICC) all indicted individuals; (4) the government ends its atrocities against innocent civilians in Darfur and other parts of Sudan; (5) the government allows the deployment of United Nations African Union Mission in Darfur forces and allows unhindered access to humanitarian workers; (6) the government ends its terrorist ties; and (7) senior government officials are held accountable for crimes committed in the Nuba, South Sudan, Southern Blue Nile, and Eastern Sudan, and for their support for Osama bin Laden and other terrorist groups. Expresses the sense of Congress that the U.S. government should not normalize relations with Sudan until such conditions have been implemented for at least one year.


SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) Short Title.--This Act may be cited as the ``Eliminating Improper and Abusive IRS Audits Act of 2014''. (b) Table of Contents.--The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Civil damages allowed for reckless or intentional disregard of internal revenue laws. Sec. 3. Modifications relating to certain offenses by officers and employees in connection with revenue laws. Sec. 4. Modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information. Sec. 5. Extension of time for contesting IRS levy. Sec. 6. Increase in monetary penalties for certain unauthorized disclosures of information. Sec. 7. Ban on raising new issues on appeal. Sec. 8. Limitation on enforcement of liens against principal residences. Sec. 9. Additional provisions relating to mandatory termination for misconduct. Sec. 10. Extension of declaratory judgment procedures to social welfare organizations. Sec. 11. Review by the Treasury Inspector General for Tax Administration. SEC. 2. CIVIL DAMAGES ALLOWED FOR RECKLESS OR INTENTIONAL DISREGARD OF INTERNAL REVENUE LAWS. (a) Increase in Amount of Damages.--Section 7433(b) of the Internal Revenue Code of 1986 is amended by striking ``$1,000,000 ($100,000, in the case of negligence)'' and inserting ``$3,000,000 ($300,000, in the case of negligence)''. (b) Extension of Time To Bring Action.--Section 7433(d)(3) of the Internal Revenue Code of 1986 is amended by striking ``2 years'' and inserting ``5 years''. (c) Effective Date.--The amendments made by this section shall apply to actions of employees of the Internal Revenue Service after the date of the enactment of this Act. SEC. 3. MODIFICATIONS RELATING TO CERTAIN OFFENSES BY OFFICERS AND EMPLOYEES IN CONNECTION WITH REVENUE LAWS. (a) Increase in Penalty.--Section 7214 of the Internal Revenue Code of 1986 is amended-- (1) by striking ``$10,000'' in subsection (a) and inserting ``$25,000'', and (2) by striking ``$5,000'' in subsection (b) and inserting ``$10,000''. (b) Effective Date.--The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 4. MODIFICATIONS RELATING TO CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OR DISCLOSURE OF RETURNS AND RETURN INFORMATION. (a) Increase in Amount of Damages.--Subparagraph (A) of section 7431(c)(1) of the Internal Revenue Code of 1986 is amended by striking ``$1,000'' and inserting ``$10,000''. (b) Effective Date.--The amendment made by this section shall apply to inspections and disclosure occurring on and after the date of the enactment of this Act. SEC. 5. EXTENSION OF TIME FOR CONTESTING IRS LEVY. (a) Extension of Time for Return of Property Subject to Levy.-- Subsection (b) of section 6343 of the Internal Revenue Code of 1986 is amended by striking ``9 months'' and inserting ``3 years''. (b) Period of Limitation on Suits.--Subsection (c) of section 6532 of the Internal Revenue Code of 1986 is amended-- (1) in paragraph (1) by striking ``9 months'' and inserting ``3 years'', and (2) in paragraph (2) by striking ``9-month'' and inserting ``3-year''. (c) Effective Date.--The amendments made by this section shall apply to-- (1) levies made after the date of the enactment of this Act, and (2) levies made on or before such date if the 9-month period has not expired under section 6343(b) of the Internal Revenue Code of 1986 (without regard to this section) as of such date. SEC. 6. INCREASE IN MONETARY PENALTIES FOR CERTAIN UNAUTHORIZED DISCLOSURES OF INFORMATION. (a) In General.--Paragraphs (1), (2), (3), and (4) of section 7213(a) of the Internal Revenue Code of 1986 are each amended by striking ``$5,000'' and inserting ``$10,000''. (b) Effective Date.--The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act. SEC. 7. BAN ON RAISING NEW ISSUES ON APPEAL. (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 7529. PROHIBITION ON INTERNAL REVENUE SERVICE RAISING NEW ISSUES IN AN INTERNAL APPEAL. ``(a) In General.--In reviewing an appeal of any determination initially made by the Internal Revenue Service, the Internal Revenue Service Office of Appeals may not consider or decide any issue that is not within the scope of the initial determination. ``(b) Certain Issues Deemed Outside of Scope of Determination.--For purposes of subsection (a), the following matters shall be considered to be not within the scope of a determination: ``(1) Any issue that was not raised in a notice of deficiency or an examiner's report which is the subject of the appeal. ``(2) Any deficiency in tax which was not included in the initial determination. ``(3) Any theory or justification for a tax deficiency which was not considered in the initial determination. ``(c) No Inference With Respect to Issues Raised by Taxpayers.-- Nothing in this section shall be construed to provide any limitation in addition to any limitations in effect on the date of the enactment of this section on the right of a taxpayer to raise an issue, theory, or justification on an appeal from a determination initially made by the Internal Revenue Service that was not within the scope of the initial determination.''. (b) Clerical Amendment.--The table of sections for chapter 77 of such Code is amended by adding at the end the following new item: ``Sec. 7529. Prohibition on Internal Revenue Service raising new issues in an internal appeal.''. (c) Effective Date.--The amendments made by this section shall apply to matters filed or pending with the Internal Revenue Service Office of Appeals on or after the date of the enactment of this Act. SEC. 8. LIMITATION ON ENFORCEMENT OF LIENS AGAINST PRINCIPAL RESIDENCES. (a) In General.--Section 7403(a) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``In any case'' and inserting the following: ``(1) In general.--In any case'', and (2) by adding at the end the following new paragraph: ``(2) Limitation with respect to principal residence.-- ``(A) In general.--Paragraph (1) shall not apply to any property used as the principal residence of the taxpayer (within the meaning of section 121) unless the Secretary of the Treasury makes a written determination that-- ``(i) all other property of the taxpayer, if sold, is insufficient to pay the tax or discharge the liability, and ``(ii) such action will not create an economic hardship for the taxpayer. ``(B) Delegation.--For purposes of this paragraph, the Secretary of the Treasury may not delegate any responsibilities under subparagraph (A) to any person other than-- ``(i) the Commissioner of Internal Revenue, or ``(ii) a district director or assistant district director of the Internal Revenue Service.''. (b) Effective Date.--The amendments made by this section shall apply to actions filed after the date of the enactment of this Act. SEC. 9. ADDITIONAL PROVISIONS RELATING TO MANDATORY TERMINATION FOR MISCONDUCT. (a) Termination of Unemployment for Inappropriate Review of Tax- Exempt Status.--Section 1203(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note) is amended by striking ``and'' at the end of paragraph (9), by striking the period at the end of paragraph (10) and inserting ``; and'', and by adding at the end the following new paragraph: ``(11) in the case of any review of an application for tax- exempt status by an organization described in section 501(c) of the Internal Revenue Code of 1986, developing or using any methodology that applies disproportionate scrutiny to any applicant based on the ideology expressed in the name or purpose of the organization.''. (b) Mandatory Unpaid Administrative Leave for Misconduct.-- Paragraph (1) of Section 1203(c) of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note) is amended by adding at the end the following new sentence: ``Notwithstanding the preceding sentence, if the Commissioner of Internal Revenue takes a personnel action other than termination for an act or omission described in subsection (b), the Commissioner shall place the employee on unpaid administrative leave for a period of not less than 30 days.''. (c) Limitation on Alternative Punishment.--Paragraph (1) of section 1203(c) of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note) is amended by striking ``The Commissioner'' and inserting ``Except in the case of an act or omission described in subsection (b)(3)(A), the Commissioner''. SEC. 10. EXTENSION OF DECLARATORY JUDGMENT PROCEDURES TO SOCIAL WELFARE ORGANIZATIONS. (a) In General.--Section 7428(a)(1) of the Internal Revenue Code of 1986 is amended by striking ``or'' at the end of subparagraph (C) and by adding at the end the following new subparagraph: ``(E) with respect to the initial classification or continuing classification of an organization described in section 501(c)(4) which is exempt from tax under section 501(a), or''. (b) Effective Date.--The amendments made by this section shall apply with respect to pleading filed after the date of the enactment of this Act. SEC. 11. REVIEW BY THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION. (a) Review.--Subsection (k)(1) of section 8D of the Inspector General Act of 1978 (5 U.S.C. App.) is amended-- (1) in subparagraph (C), by striking ``and'' at the end; (2) by redesignating subparagraph (D) as subparagraph (E); (3) by inserting after subparagraph (C) the following new subparagraph: ``(D) shall-- ``(i) review any criteria employed by the Internal Revenue Service to select tax returns (including applications for recognition of tax- exempt status) for examination or audit, assessment or collection of deficiencies, criminal investigation or referral, refunds for amounts paid, or any heightened scrutiny or review in order to determine whether the criteria discriminates against taxpayers on the basis of race, religion, or political ideology; and ``(ii) consult with the Internal Revenue Service on recommended amendments to such criteria in order to eliminate any discrimination identified pursuant to the review described in clause (i); and''; and (4) in subparagraph (E), as so redesignated, by striking ``and (C)'' and inserting ``(C), and (D)''. (b) Semiannual Report.--Subsection (g) of such section is amended by adding at the end the following new paragraph: ``(3) Any semiannual report made by the Treasury Inspector General for Tax Administration that is required pursuant to section 5(a) shall include-- ``(A) a statement affirming that the Treasury Inspector General for Tax Administration has reviewed the criteria described in subsection (k)(1)(D) and consulted with the Internal Revenue Service regarding such criteria; and ``(B) a description and explanation of any such criteria that was identified as discriminatory by the Treasury Inspector General for Tax Administration.''.

Summary: Eliminating Improper and Abusive IRS Audits Act of 2014 - Amends the Internal Revenue Code to: (1) increase the maximum amount of civil damages for which Internal Revenue Service (IRS) officers or employees shall be liable for reckless, intentional, or negligent disregard of internal revenue laws and extend the period for bringing a claim for such damages; (2) increase the penalties against federal officers and employees for violations of internal revenue laws and for unauthorized inspection or disclosure of tax returns and return information; (3) extend the period in which taxpayer property that has been wrongfully levied upon may be returned and the period for bringing suit for a wrongful tax levy; (4) increase civil fines for unauthorized disclosures of tax return information; (5) prohibit the consideration by the IRS Office of Appeal on appeal of any issue that was not within the scope of the initial determination; (6) prohibit a tax lien against a taxpayer's principal residence unless a written determination is made that all other property of the taxpayer, if sold, is insufficient to pay the tax liability and the lien will not create an economic hardship for the taxpayer; (7) require the termination of an IRS employee for disproportionate scrutiny of an organization applying for tax-exempt status based on the ideology expressed in the name or purpose of the organization; (8) allow a declaratory judgment with respect to the initial or continuing classification of a tax-exempt social welfare organization; and (9) require the Inspector General for Tax Administration of the Department of the Treasury to review any IRS criteria for selection of tax returns for examination or audit, assessment or collection of deficiencies, criminal investigation or referral, refunds for amounts paid, or any heightened scrutiny or review to determine whether such criteria discriminates against taxpayers on the basis of race, religion, or political ideology and to consult with the IRS on recommended amendments to such criteria.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Nuclear Innovation Act''. SEC. 2. DEFINITIONS. In this Act: (1) Advanced fission reactor.--The term ``advanced fission reactor'' means a nuclear fission reactor with significant improvements over the most recent generation of nuclear reactors, which may include inherent safety features, lower waste yields, greater fuel utilization, superior reliability, resistance to proliferation, and increased thermal efficiency. (2) Department.--The term ``Department'' means the Department of Energy. (3) National laboratories.--The term ``National Laboratories'' has the meaning given the term in section 2 of the Energy Policy Act of 2005 (42 U.S.C. 15801). (4) Secretary.--The term ``Secretary'' means the Secretary of Energy. SEC. 3. HIGH-PERFORMANCE COMPUTATION AND SUPPORTIVE RESEARCH. (a) Modeling and Simulation.--The Secretary shall carry out a program to enhance the Nation's capabilities to develop new reactor technologies through high-performance computation modeling and simulation techniques. This program shall coordinate with relevant Federal agencies through the National Strategic Computing Initiative created under Executive Order 13702 (July 29, 2015) while taking into account the following objectives: (1) Utilizing expertise from the private sector, universities, and National Laboratories to develop computational software and capabilities that prospective users may access to accelerate research and development of advanced fission reactor systems, nuclear fusion systems, and reactor systems for space exploration. (2) Developing computational tools to simulate and predict nuclear phenomena that may be validated through physical experimentation. (3) Increasing the utility of the Department's research infrastructure by coordinating with the Advanced Scientific Computing Research program within the Office of Science. (4) Leveraging experience from the Energy Innovation Hub for Modeling and Simulation. (5) Ensuring that new experimental and computational tools are accessible to relevant research communities. (b) Supportive Research Activities.--The Secretary shall consider support for additional research activities to maximize the utility of its research facilities, including physical processes to simulate degradation of materials and behavior of fuel forms and for validation of computational tools. SEC. 4. ENABLING NUCLEAR ENERGY INNOVATION. (a) National Reactor Innovation Center.--The Secretary shall carry out a program to enable the testing and demonstration of reactor concepts to be proposed and funded by the private sector. The Secretary shall leverage the technical expertise of relevant Federal agencies and National Laboratories in order to minimize the time required to enable construction and operation of privately funded experimental reactors at National Laboratories or other Department-owned sites while ensuring reasonable safety for persons working within these sites. Such reactors shall operate to meet the following objectives: (1) Enabling physical validation of novel reactor concepts. (2) Resolving technical uncertainty and increasing practical knowledge relevant to safety, resilience, security, and functionality of first-of-a-kind reactor concepts. (3) General research and development to improve nascent technologies. (b) Reporting Requirement.--Not later than 180 days after the date of enactment of this Act, the Secretary, in consultation with the National Laboratories, relevant Federal agencies, and other stakeholders, shall transmit to the Committee on Science, Space, and Technology of the House of Representatives and the Committee on Energy and Natural Resources of the Senate a report assessing the Department's capabilities to authorize, host, and oversee privately funded fusion and advanced fission experimental reactors as described under subsection (a). The report shall address the following: (1) The Department's safety review and oversight capabilities, including options to leverage expertise from the Nuclear Regulatory Commission and National Laboratories. (2) Potential sites capable of hosting activities described under subsection (a). (3) The efficacy of the Department's available contractual mechanisms to partner with the private sector and Federal agencies, including cooperative research and development agreements, strategic partnership projects, and agreements for commercializing technology. (4) Potential cost structures related to physical security, decommissioning, liability, and other long term project costs. (5) Other challenges or considerations identified by the Secretary.

Summary: Nuclear Innovation Act This bill directs the Department of Energy (DOE) to carry out a program for enhancing the U.S. capability to develop new reactor technologies through high-performance computation modeling and simulation techniques. Such program shall coordinate with relevant federal agencies through the National Strategic Computing Initiative while taking into account specified objectives. DOE shall also carry out a program to: enable the testing and demonstration of reactor concepts proposed and funded by the private sector, and leverage the technical expertise of relevant federal agencies and national laboratories to minimize the time required to enable construction and operation of privately funded experimental reactors at national laboratories or other DOE-owned sites. These reactors shall operate to: enable physical validation of novel reactor concepts; resolve technical uncertainty and increase practical knowledge relevant to safety, resilience, security, and functionality of first-of-a-kind reactor concepts; and generate research and development to improve nascent technologies.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Oregon Coastal Land Conveyance Act''. SEC. 2. DEFINITIONS. In this Act: (1) Federal land.--The term ``Federal land'' means the approximately 14,804 acres of Federal land, as generally depicted on the map entitled ``Oregon Coastal Land Conveyance'', and dated March 27, 2013. (2) Planning area.--The term ``planning area'' means land-- (A) administered by the Director of the Bureau of Land Management; and (B) located in-- (i) the Coos Bay District; (ii) the Eugene District; (iii) the Medford District; (iv) the Roseburg District; (v) the Salem District; and (vi) the Klamath Falls Resource Area of the Lakeview District. (3) Definition of public domain land.-- (A) In general.--In this subsection, the term ``public domain land'' has the meaning given the term ``public lands'' in section 103 of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1702). (B) Exclusion.--The term ``public domain land'' does not include any land managed in accordance with the Act of August 28, 1937 (50 Stat. 874, chapter 876; 43 U.S.C. 1181a et seq.). (4) Secretary.--The term ``Secretary'' means the Secretary of the Interior. (5) Tribe.--The term ``Tribe'' means the Confederated Tribes of Coos, Lower Umpqua, and Siuslaw Indians. SEC. 3. CONVEYANCE. (a) In General.--Subject to valid existing rights, including rights-of-way, all right, title, and interest of the United States in and to the Federal land, including any improvements located on the Federal land, appurtenances to the Federal land, and minerals on or in the Federal land, including oil and gas, shall be-- (1) held in trust by the United States for the benefit of the Tribe; and (2) part of the reservation of the Tribe. (b) Survey.--Not later than 180 days after the date of enactment of this Act, the Secretary shall complete a survey of the boundary lines to establish the boundaries of the land taken into trust under subsection (a). SEC. 4. MAP AND LEGAL DESCRIPTION. (a) In General.--As soon as practicable after the date of enactment of this Act, the Secretary shall file a map and legal description of the Federal land with-- (1) the Committee on Energy and Natural Resources of the Senate; and (2) the Committee on Natural Resources of the House of Representatives. (b) Force and Effect.--The map and legal description filed under subsection (a) shall have the same force and effect as if included in this Act, except that the Secretary may correct any clerical or typographical errors in the map or legal description. (c) Public Availability.--The map and legal description filed under subsection (a) shall be on file and available for public inspection in the Office of the Secretary. SEC. 5. ADMINISTRATION. (a) In General.--Unless expressly provided in this Act, nothing in this Act affects any right or claim of the Tribe existing on the date of enactment of this Act to any land or interest in land. (b) Prohibitions.-- (1) Exports of unprocessed logs.--Federal law (including regulations) relating to the export of unprocessed logs harvested from Federal land shall apply to any unprocessed logs that are harvested from the Federal land. (2) Non-permissible use of land.--Any real property taken into trust under section 3 shall not be eligible, or used, for any gaming activity carried out under Public Law 100-497 (25 U.S.C. 2701 et seq.). SEC. 6. FOREST MANAGEMENT. Any commercial forestry activity that is carried out on the Federal land shall be managed in accordance with all applicable Federal laws. SEC. 7. LAND RECLASSIFICATION. (a) Identification of Oregon and California Railroad Land.--Not later than 180 days after the date of enactment of this Act, the Secretary of Agriculture and the Secretary shall identify any land owned by the Oregon and California Railroad that is conveyed under section 3. (b) Identification of Public Domain Land.--Not later than 18 months after the date of enactment of this Act, the Secretary shall identify public domain land that-- (1) is approximately equal in acreage and condition as the land identified under subsection (a); and (2) is located within the planning area. (c) Maps.--Not later than 2 years after the date of enactment of this Act, the Secretary shall submit to Congress and publish in the Federal Register 1 or more maps depicting the land identified in subsections (a) and (b). (d) Reclassification.-- (1) In general.--After providing an opportunity for public comment, the Secretary shall reclassify the land identified in subsection (b) as land owned by the Oregon and California Railroad. (2) Applicability.--The Act of August 28, 1937 (50 Stat. 874, chapter 876; 43 U.S.C. 1181a et seq.) shall apply to land reclassified as land owned by the Oregon and California Railroad under paragraph (1)(B).

Summary: Oregon Coastal Land Conveyance Act - Holds in trust for the Confederated Tribes of Coos, Lower Umpqua, and Siuslaw Indians all right, title, and interest of the United States in and to approximately 14,804 acres of federal land generally depicted on the map entitled "Oregon Coastal Land Conveyance," dated March 27, 2013. Makes that land part of the Tribes' reservation. Applies federal law relating to the export of unprocessed logs harvested from federal land to any unprocessed logs that are harvested from the federal land conveyed to the Tribes. Prohibits gaming on those lands. Directs the Secretary of the Interior to convey to the Oregon and California Railroad public domain land that is located within a specified planning area and is approximately equal in acreage and condition to Railroad land that this Act conveys to the Tribes.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Broadband Deployment and Competition Enhancement Act of 2001''. SEC. 2. FINDINGS AND PURPOSES. (a) Findings.--Congress makes the following findings: (1) In 2001, some broadband service providers are pervasively regulated, and some offering functionally equivalent services are not significantly regulated. (2) Common carrier regulation is being extended inappropriately to new broadband services being deployed by incumbent local exchange carriers, while no regulation is applied to new broadband services being deployed by local cable television companies. (3) There should be deregulatory parity in the provision of broadband services. (4) Broadband services and broadband service providers should be subject to little or no regulation, as there are no monopoly providers of such services and regulation of a nascent service inhibits the development of a competitive market. (5) Facilities used to provide broadband services, such as packet switching, are widely available in the market place and should therefore not be considered a network element, which common carriers must make available to other providers. Access should continue for essential facilities. (6) It is important for the economic development of the United States that all areas of the country receive the benefits of access to high speed Internet and the deployment of broadband services. (7) Common carrier regulation will not induce the deployment of broadband services, but will retard it. (8) Both Federal and State regulatory agencies have followed a regulatory scheme with respect to broadband services, and this pattern must be reversed. (b) Purposes.--The purposes of this Act are as follows: (1) To accelerate the deployment of broadband services to all parts of the United States. (2) To achieve deregulatory parity among providers of broadband services. (3) To reduce regulation of broadband services by the Federal Government and the States. SEC. 3. DEPLOYMENT OF BROADBAND SERVICES. (a) In General.--Part II of title II of the Communications Act of 1934 (47 U.S.C. 251 et seq.) is amended by adding at the end the following new section: ``SEC. 262. DEPLOYMENT OF BROADBAND SERVICES. ``(a) Opt-In.--This section applies to an incumbent local exchange carrier only if the local exchange carrier provides written notice to the Commission of its decision to comply with the provisions of this section. ``(b) Next Generation Broadband Deployment.-- ``(1) In general.--An incumbent local exchange carrier shall not be subject to the requirements of section 251(c) with respect to any optical fiber facility, or any technology of like functionality, in the local exchange carrier's network that is used to provide service to residential customers; and ``(A) that is or was-- ``(i) deployed where no outside telephone distribution plant previously existed; or ``(ii) deployed from any structure or premise to a customer premises; and ``(B) if the facility is capable of providing advanced service. ``(2) Rights of way.--Any provider of facilities referred to in paragraph (1) shall have the duty to coordinate and cooperate with other local exchange carriers to provide access to rights of way consistent with section 251(b)(4). ``(3) Access to existing copper loop.--Nothing in this subsection shall preclude the Commission or a State from requiring that an incumbent local exchange carrier provide an existing copper loop to another local exchange carrier upon request. ``(c) Competition Enhancement.-- ``(1) In general.--Notwithstanding section 2(b), or any other provision of law, an incumbent local exchange carrier shall not be subject to the requirements of-- ``(A) section 251(c), except as provided in paragraph (2) of this subsection, with respect to its packet switching capability, or any successor technology; or ``(B) section 251(c) with respect to the resale of advanced service or high-speed Internet access service. ``(2) Collocation.-- ``(A) In general.--An incumbent local exchange carrier has the duty to provide collocation at its central offices in accordance with the rules of the Commission established in accordance with section 251(c)(6) for equipment to be used in the provision of advanced service. ``(B) Remote terminal.--Neither the Commission nor a State may require collocation for equipment for the provision of advanced service inside a remote terminal where no space for collocation of such equipment is available. Collocation of advanced service equipment in the remote terminal shall not include collocation inside or within any equipment, components, or facilities located inside the remote terminal. ``(d) Build-Out Requirement.-- ``(1) In general.--Except as provided in paragraph (3), an incumbent local exchange carrier or affiliate shall be capable of providing advanced service to all of its local exchange service customers in a State not later than 5 years after the date of enactment of the Broadband Deployment and Competition Enhancement Act of 2001, thereafter within 30 days of a bona fide request by any such local exchange service customer. ``(2) Means of addressing requirement.--An incumbent local exchange carrier or affiliate may use any technology, service, or combination of services to meet the requirement in paragraph (1). ``(3) Exemption.--An incumbent local exchange carrier or affiliate is exempt from the requirement in paragraph (1) if the provision of advanced service to a customer is not both technically and economically feasible. ``(e) Pricing Flexibility for Retail Advanced Service.-- ``(1) Inapplicability of governmental regulation.--The rates, terms, and conditions of retail advanced service offered by an incumbent local exchange carrier or its affiliates to subscribers are not subject to Federal, State, or local regulation. ``(2) Construction.--Nothing in this subsection shall be construed to affect the obligations of a Bell operating company under section 272(c). ``(f) Enforcement.-- ``(1) Failure to build-out.--If an incumbent local exchange carrier cannot comply with subsection (d)(1) as of the date specified in that subsection, subsections (c) and (e) shall no longer apply to such carrier as of that date. ``(2) Noncompliance with loop provisioning and collocation rules.-- ``(A) In general.--Except as provided in paragraph (3), subsections (c) and (e) shall cease to apply to an incumbent local exchange carrier as of the date on which a State makes a final and nonappealable determination, based on clear and convincing evidence and in response to a complaint filed by another local exchange carrier, that-- ``(i) the incumbent local exchange carrier has willfully and materially failed to comply with the rules of the Commission with respect to collocation or loop provisioning; and ``(ii) such failure has caused material harm to the complaining carrier's ability to compete. ``(B) Burden of proof.--The burden of proof in a complaint under subparagraph (A) shall be on the complainant. ``(3) Reinstatement.-- ``(A) In general.--An incumbent local exchange carrier to which subsections (c) and (e) have ceased to apply because of a determination by a State under paragraph (2) may petition the State for a reinstatement of the application of subsections (c) and (e) to such carrier. ``(B) Determination.--If a State that makes a determination described in paragraph (2) subsequently makes a final determination that the carrier concerned has complied fully with the rule with which the carrier was found, under paragraph (2), not to have complied, the application of subsections (c) and (e) to the carrier shall be reinstated as of the date of that subsequent final determination. ``(C) Failure of state to act within 90 days.--For purposes of subparagraph (B), a State that fails to make a determination on a petition filed under subparagraph (A) within 90 days of the date of the filing of the petition shall be deemed to have made a determination that the carrier concerned is in full compliance with the rules of the Commission with respect to collocation or loop provisioning. ``(g) Definitions.--In this section: ``(1) Incumbent local exchange carrier.--The term `incumbent local exchange carrier' has the meaning given that term in section 251(h). ``(2) Customer premises.--The term `customer premises' means a customer's physical property and any adjacent easements. ``(3) Packet switching capability.--The term `packet switching capability' has the meaning given that term in section 51.319(c)(4) of title 47, Code of Federal Regulation, as that section is in effect as of June 1, 2001. ``(4) Remote terminal.--The term `remote terminal' means a point in a local exchange carrier's network, not including a central office, where the electronic capability to provide advanced service is deployed. ``(5) Advanced service.--The terms `advanced service' and `high-speed Internet access service' mean any service or combination of services that consists of, or includes, the offering of a capability to transmit information using a packet switched or successor technology downstream from a provider to a consumer at a generally rated speed of 364 or kilobits per second or higher.''. SEC. 4. AMENDMENT. Section 251(c)(3) of the Communications Act of 1934 (47 U.S.C. 251(c)(3)) is amended by adding at the end the following: ``An incumbent local exchange carrier shall not be required to convert to a network element or combination of network elements any special access circuit being provided on June 1, 2001.''. SEC. 5. REGULATORY PARITY. (a) Identification of Disparate Regulatory Treatment of Advanced Service.--Not later than 6 months after the date of the enactment of this Act, the Federal Communications Commission shall identify in its regulations any requirements or obligations that result in different or disparate treatment among various types of providers of advanced service and high-speed Internet access service or among different technologies used to provide such service. (b) Termination of Applicability.--Not later than one year after the date of the enactment of this Act, the Commission shall modify its regulations in order to eliminate each difference and disparity in treatment identified under subsection (a) unless the Commission determines that such difference or disparity in treatment should continue to apply in the public interest. (c) Biennial Review.--In every biennial review conducted pursuant to section 11 of the Communications Act of 1934 (47 U.S.C. Sec. 161), the Commission shall-- (1) make a determination as to whether or not a difference or disparity in treatment, if any, that continues to apply under subsection (b), or under this subsection after subsequent review under this subsection, should continue to apply in the public interest; and (2) if the Commission determines that such difference or disparity in treatment should not continue to apply in the public interest, modify its regulations in order to eliminate such difference or disparity in treatment. (d) Advanced Service Defined.--In this section, the terms ``advanced service'' and ``high-speed Internet access service'' have the meanings given those terms in section 262(h)(4) of the Communications Act of 1934, as added by section 2 of this Act.

Summary: Broadband Deployment and Competition Enhancement Act of 2001 - Amends the Communications Act of 1934 to prohibit subjecting an incumbent local exchange carrier (carrier) to common carrier regulation with respect to any optical fiber facility, or any technology of a similar facility, in the carrier's network that is used to provide service to residential customers and that is or was deployed where no outside telephone distribution plant previously existed, or from any structure or premise to a customer premise, if the facility is capable of providing advance service. Prohibits subjecting such a carrier to such regulation with respect to packet switching or successor technology or the resale of advanced service or high-speed Internet access service. Requires such carrier to provide: (1) collocation in its central offices with respect to equipment used in the provision of advanced service; and (2) advanced service to all of its customers in a State within five years after the enactment of this Act, making carriers that do not so comply subject to common carrier regulation thereafter.Prohibits requiring such a carrier to convert to a network element or combination of network elements any special access circuit being provided on June 1, 2001.Requires the Federal Communications Commission to identify in its regulations any requirements or obligations that result in different or disparate treatment among various types of providers of advanced service and high-speed Internet access service, or among different technologies used to provide such service.


SECTION 1. FLEXIBILITY FOR SCHOOLS. The Elementary and Secondary Education Act of 1965 (20 U.S.C. 2701 et seq.) is amended-- (1) by redesignating sections 8001 through 8005 as 10001 through 10005; and (2) by inserting after title VII the following: ``TITLE VIII--FLEXIBILITY TO IMPROVE EDUCATIONAL ACHIEVEMENT ``SEC. 8001. PURPOSE. ``It is the purpose of this title to allow States, local educational agencies, and schools the flexibility to use and combine Federal, State, and local funds as part of systemic educational reform plans to improve the educational achievement of elementary and secondary school students by waiving certain statutory and regulatory requirements. ``SEC. 8002. PROGRAM AUTHORIZED. ``(a) Education Programs.--The Secretary of Education is authorized to waive certain statutory and regulatory requirements (except as provided in section 8004) for States that can demonstrate that such waivers are part of a systemwide education reform plan and where such States and local educational agencies have implemented similar waiver plans. ``(b) Additional Programs.--Waivers may also be requested for requirements regarding the following programs: ``(1) The Head Start Act. ``(2) The Runaway and Homeless Youth Act. ``(3) The Juvenile Justice and Delinquency Prevention Act. ``(4) The National School Lunch Act. ``(5) The School Breakfast Program. ``(6) The Child and Adult Care Food Program. ``(7) The Special School Milk Program. ``(8) The Summer Food Service Program. ``(9) The Community Services Block Grant Program. ``If such waivers are requested, the Secretary shall consult with the heads of other appropriate Federal agencies, if any, in determining whether to approve a project. The Secretary shall obtain the approval of such agency head as part of final approval of such project. ``SEC. 8003. APPLICATIONS. ``(a) General Requirements.--A school, local educational agency, or State that desires to receive a waiver under this title shall-- ``(1) indicate which requirements are to be waived and how waiving such requirements is an integral part of the systemic reform plan and will improve educational achievement among students; ``(2) identify the Federal programs to be included in the project; ``(3) indicate which State and local requirements shall be waived; ``(4) describe specific, measurable educational improvement goals and expected outcomes; ``(5) describe methods to be used to measure progress toward meeting such goals; ``(6) describe the student population at proposed schools, including-- ``(A) current data regarding the achievement levels of students, particularly disadvantaged students; ``(B) the number of students who-- ``(i) are of limited English proficiency, as defined in section 7003(a)(1) of the Bilingual Education Act; ``(ii) are children with disabilities, as defined in section 602(a)(1) of the Individuals with Disabilities Act; ``(iii) are currently or within the past 5 years were migratory; ``(iv) are educationally deprived for the purposes of chapter 1 of title I of this Act; and ``(v) are eligible for a free or reduced- price lunch. ``(b) Additional Requirements.--The Secretary of Education may include additional requirements as may reasonably be required. ``(c) Individual School Applications.--A local school that desires to receive a waiver under this title shall submit an application to the local education agency, which shall submit such application to the State education agency. ``(d) Local Applications.--(1) A local educational agency that desires to receive a waiver under this title shall submit an application to the State educational agency. ``(2) A State educational agency that approves an application submitted by a local education agency shall forward such application to the Secretary of Education for consideration, unless such application requires waivers for programs other than education programs. ``(3) An application that requests a waiver for a program other than an education program shall be submitted to the chief executive of the State and such executive shall forward such application to the Secretary. ``(e) State Applications.--(1) A State educational agency that desires to receive a waiver under this title shall submit an application to the Secretary for consideration, unless such application requires waivers for other than education programs. ``(2) Such application shall be submitted to the chief executive of the State for review before forwarding such application to the Secretary. ``SEC. 8004. WAIVER RESTRICTIONS. ``Requirements which shall not be waived include-- ``(1) requirements governing fund allocations; ``(2) requirements governing privacy of pupil records; ``(3) requirements under title VI of the Civil Rights Act of 1964; ``(4) provisions of section 504 of the Rehabilitation Act of 1973; ``(5) provisions of title II of the Americans with Disabilities Education Act; ``(6) requirements of title IX of the Education Amendments of 1972; ``(7) requirements governing pupil rights under the Individuals with Disabilities Act; and ``(8) requirements governing-- ``(A) maintenance of effort; ``(B) comparability; or ``(C) the equitable participation of students attending private schools. ``SEC. 8005. EVALUATIONS AND TECHNICAL ASSISTANCE. ``(a) Local Evaluation.--Three years after a waiver is given to a local educational agency, the Secretary of Education shall evaluate the effectiveness of such waiver in achieving education reform and raising student achievement. ``(b) Technical Assistance.--If the Secretary determines that progress in achieving educational reform is not satisfactory, the Secretary may provide technical assistance to a local educational agency. ``(c) Termination.--If the Secretary determines that the technical assistance does not improve educational reform efforts, the Secretary may terminate any waivers previously granted. ``(d) National Evaluation.--Five years after the flexibility program is implemented and at the end of every succeeding five-year period, the Secretary shall evaluate the effectiveness of the flexibility program nationwide. The findings of such evaluation shall be submitted to the Congress not later than 120 days after such evaluation is completed. ``SEC. 8006. REPORTS. ``(a) Local Reports.--A local educational agency or school that participates in a flexibility project under this title shall submit an annual report to the State educational agency that-- ``(1) describes project activities; ``(2) evaluates the progress in achieving the goals stated in the application; and ``(3) evaluates the effectiveness of coordinating services for students and their families. ``(b) State Reports.--A State that participates in a flexibility project under this title shall submit an annual report to the Secretary of Education which evaluates the progress in achieving goals stated in the application. ``(c) Secretary Reports.--The Secretary of Education shall submit to the Congress a biennial report regarding the national progress of flexibility programs and the effect of such programs on educational reform.''.

Summary: Amends the Elementary and Secondary Education Act of 1965 to authorize the Secretary of Education to waive certain Federal statutory and regulatory requirements, with specified exceptions, for States, local educational agencies, and schools as part of systemic educational reform and efforts to meet the national education goals for all children. Allows additional waivers for specified related programs, with the approval of the appropriate Federal agency. Sets forth requirements for waiver applications, restrictions, evaluations, technical assistance, and reports.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Truth in Tuna Labeling Act of 2003''. SEC. 2. FINDINGS. Congress finds that: (1) Consumers have the right to know whether the tuna that they purchase was caught using technologies that kill, harass, adversely impact, or endanger dolphins, porpoises, and whales. (2) The provisions of the Dolphin Protection Consumer Information Act that require ``dolphin safe'' labeling have served as an incentive to reduce dolphin mortalities. (3) According to the Annual Report of the Marine Mammal Commission and the Inter-American Tropical Tuna Commission, dolphin mortality has decreased from more than 100,000 dolphin kills each year to fewer than 2,000 kills each year since the passage of the ``dolphin safe'' label requirements in 1990. (4) In 1997, Congress began to erode the ``dolphin safe'' label, creating exceptions that permit purse seine netting in the Eastern Tropical Pacific and other destructive fishing practices to be used during tuna fishing. On December 31, 2002, the Secretary of Commerce decided to permit tuna caught using these destructive practices to be labeled ``dolphin safe'', a decision that will blatantly mislead the American public. The Secretary's decision will result in an estimated 20,000 to 40,000 dolphin deaths each year. SEC. 3. AMENDMENTS TO THE DOLPHIN PROTECTION CONSUMER INFORMATION ACT. The Dolphin Protection Consumer Information Act (16 U.S.C. 1385) is amended-- (1) by striking subsections (d) through (h); and (2) by inserting the following: ``(d) Labeling Standard.--It is a violation of section 5 of the Federal Trade Commission Act (15 U.S.C. 45) for any producer, importer, exporter, distributor, or seller of any tuna product that is exported from or offered for sale in the United States to include on the label of that product the term `Dolphin Safe' or any other term or symbol that claims or suggests that the tuna contained in the product was harvested using a method of fishing that is not harmful to dolphins if the tuna product contains tuna harvested-- ``(1) on the high seas by a vessel engaged in driftnet fishing; ``(2) outside the eastern tropical Pacific Ocean by a vessel using purse seine nets-- ``(A) in a fishery in which the Secretary has determined that a regular and significant association occurs between dolphins and tuna (similar to the association between dolphins and tuna in the eastern tropical Pacific Ocean), unless such product is accompanied by a written statement, executed by the captain of the vessel and an observer participating in a national or international program acceptable to the Secretary, certifying that no purse seine net was intentionally deployed on dolphins or used to encircle dolphins and that no dolphins were intentionally chased or harassed during the particular voyage on which the tuna were caught and no dolphins were killed or seriously injured in the sets in which the tuna were caught; or ``(B) in any other fishery (other than a fishery described in paragraph (3)) unless the product is accompanied by a written statement executed by the captain of the vessel certifying that no purse seine net was intentionally deployed on or used to encircle dolphins during the particular voyage on which the tuna was harvested; ``(3) by a vessel in a fishery other than one described in paragraph (1), (2) or (4) that is identified by the Secretary as having a regular and significant mortality or serious injury of dolphins, unless such product is accompanied by a written statement executed by the captain of the vessel and an observer participating in a national or international program acceptable to the Secretary that no dolphins were killed or seriously injured in the sets or other gear deployments in which the tuna were caught, provided that the Secretary determines that such an observer statement is necessary; or ``(4) except as provided in subsection (e), in the eastern tropical Pacific Ocean by a vessel using purse seine nets. ``(e) Special Requirements.--A tuna product that contains tuna harvested in the eastern tropical Pacific Ocean by a fishing vessel using purse seine nets may include on the label of that product the term `Dolphin Safe' or other term or symbol that claims or suggests that the tuna contained in the product was harvested using a method of fishing that is not harmful to dolphins if-- ``(1) the vessel that harvested the tuna is of a type and size that the Secretary has determined is not capable of deploying its purse seine nets on dolphins or to encircle dolphins; or ``(2) the tuna product is accompanied by a written statement-- ``(A)(i) executed by the captain of the vessel which harvested the tuna certifying that no tuna were caught on the trip in which such tuna were harvested using a purse seine net intentionally deployed on dolphins or to encircle dolphins, that no dolphins were intentionally chased or harassed in connection with the trip, and that no dolphins were killed or seriously injured during the sets in which the tuna were caught; or ``(ii) which states that an approved observer was on board the vessel during the entire trip in which such tuna were harvested and that purse seine nets were not intentionally deployed on dolphins or to encircle dolphins, that no dolphins were intentionally chased or harassed in connection with the trip, and that no dolphins were killed or seriously injured during the sets in which the tuna were caught and that is executed by-- ``(I) the Secretary; ``(II) a representative of the Inter- American Tropical Tuna Commission; or ``(III) an authorized representative of a country that is a signatory to the Agreement on the International Dolphin Conservation Program, done at Washington May 21, 1998, whose observer program has been approved by the Inter-American Tropical Tuna Commission or the Secretary; and ``(B) that is endorsed in writing by each exporter, importer, and processor of the tuna product.''. SEC. 4. EFFECTIVE DATE. The amendments made by section 3 shall take effect on December 30, 2002.

Summary: Truth in Tuna Labeling Act of 2003 - Amends the Dolphin Protection Consumer Information Act to declare that a tuna product labeled "dolphin safe" violates the Federal Trade Commission Act unless it is accompanied by a certificate stating that no dolphins were intentionally chased or harassed during the particular voyage on which the tuna were caught using purse seine nets.Applies this mandate to tuna products harvested either outside or inside the eastern tropical Pacific Ocean.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Setting Aside for a Valuable Education (SAVE) Act''. SEC. 2. EXCLUSION FROM GROSS INCOME OF EDUCATION DISTRIBUTIONS FROM QUALIFIED STATE TUITION PROGRAMS. (a) In General.--Subparagraph (B) of section 529(c)(3) of the Internal Revenue Code of 1986 (relating to distributions) is amended to read as follows: ``(B) Distributions for qualified higher education expenses.--For purposes of this paragraph-- ``(i) In-kind distributions.--No amount shall be includible in gross income under subparagraph (A) by reason of a distribution which consists of providing a benefit to the distributee which, if paid for by the distributee, would constitute payment of a qualified higher education expense. ``(ii) Cash distributions.--In the case of distributions not described in clause (i), if-- ``(I) such distributions do not exceed the qualified higher education expenses (reduced by expenses described in clause (i)), no amount shall be includible in gross income, and ``(II) in any other case, the amount otherwise includible in gross income shall be reduced by an amount which bears the same ratio to such amount as such expenses bear to such distributions. ``(iii) Exception for institutional programs.--In the case of any taxable year beginning before January 1, 2004, clauses (i) and (ii) shall not apply with respect to any distribution during such taxable year under a qualified State tuition program established and maintained by 1 or more eligible educational institutions. ``(iv) Treatment as distributions.--Any benefit furnished to a designated beneficiary under a qualified State tuition program shall be treated as a distribution to the beneficiary for purposes of this paragraph. ``(v) Coordination with hope and lifetime learning credits.--The total amount of qualified higher education expenses with respect to an individual for the taxable year shall be reduced-- ``(I) as provided in section 25A(g)(2), and ``(II) by the amount of such expenses which were taken into account in determining the credit allowed to the taxpayer or any other person under section 25A. ``(vi) Coordination with education savings accounts.--If, with respect to an individual for any taxable year-- ``(I) the aggregate distributions to which clauses (i) and (ii) and section 530(d)(2)(A) apply, exceed ``(II) the total amount of qualified higher education expenses otherwise taken into account under clauses (i) and (ii) (after the application of clause (iv)) for such year, the taxpayer shall allocate such expenses among such distributions for purposes of determining the amount of the exclusion under clauses (i) and (ii) and section 530(d)(2)(A).''. (b) Conforming Amendments.-- (1) Section 135(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking ``section 530(d)(2)'' and inserting ``sections 529(c)(3)(B)(i) and 530(d)(2)''. (2) Section 221(e)(2)(A) of such Code is amended by inserting ``529,'' after ``135,''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2000. SEC. 3. ELIGIBLE EDUCATIONAL INSTITUTIONS PERMITTED TO MAINTAIN QUALIFIED TUITION PROGRAMS. (a) In General.--Section 529(b)(1) of the Internal Revenue Code of 1986 (defining qualified State tuition program) is amended by inserting ``or by 1 or more eligible educational institutions'' after ``maintained by a State or agency or instrumentality thereof''. (b) Private Qualified Tuition Programs Limited to Benefit Plans.-- Clause (ii) of section 529(b)(1)(A) of the Internal Revenue Code of 1986 is amended by inserting ``in the case of a program established and maintained by a State or agency or instrumentality thereof,'' before ``may make''. (c) Additional Requirements for Certain Private Qualified Tuition Programs.--Section 529(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(8) Additional requirements for certain private qualified tuition programs.--A program established and maintained by 1 or more eligible educational institutions and described in paragraph (1)(A)(ii) shall not be treated as a qualified tuition program unless-- ``(A) under such program a trust is created or organized for the sole purpose of paying the qualified higher education expenses of the designated beneficiary of the account, ``(B) the written governing instrument creating the trust of which the account is a part provides safeguards to ensure that contributions made on behalf of a designated beneficiary remain available to provide for the qualified higher education expenses of the designated beneficiary, and ``(C) the trust meets the following requirements: ``(i) Any trustee or person who may under contract operate or manage the trust demonstrates to the satisfaction of the Secretary that the manner in which that trustee or person will administer the trust will be consistent with the requirements of this section. ``(ii) The assets of the trust are not commingled with other property except in a common trust fund or common investment fund. ``(iii) The trust annually prepares and makes available the reports and accountings required by this section. The annual report, at a minimum, includes information on the financial condition of the trust and the investment policy of the trust. ``(iv) Before entering into contracts or otherwise accepting contributions on behalf of a designated beneficiary, the trust obtains an appropriate actuarial report to establish, maintain, and certify that the trust shall have sufficient assets to defray the obligations of the trust and annually makes the actuarial report available to account contributors and designated beneficiaries. ``(v) The trust secures a favorable ruling or opinion issued by the Internal Revenue Service that the trust is in compliance with the requirements of this section. ``(vi) Before entering into contracts or otherwise accepting contributions on behalf of a designated beneficiary, the trust solicits answers to appropriate ruling requests from the Securities and Exchange Commission regarding the application of Federal securities laws to the trust.''. (d) Application of Federal Securities Laws to Private Qualified Tuition Programs.--Section 529(e) of the Internal Revenue Code of 1986 (relating to other definitions and special rules) is amended by adding at the end the following new paragraph: ``(6) Application of federal securities laws to private qualified tuition programs.--Nothing in this section shall be construed to exempt any qualified tuition program that is not established and maintained by a State or agency or instrumentality thereof from any of the requirements of the Securities Act of 1933 (15 U.S.C 77a et seq.) or the Investment Company Act of 1940 (15 U.S.C 80a-1 et seq.).''. (e) Conforming Amendments.-- (1) Sections 72(e)(9), 135(c)(2)(C), 135(d)(1)(D), 529, 530(b)(2)(B), 4973(e), and 6693(a)(2)(C) of the Internal Revenue Code of 1986 are each amended by striking ``qualified State tuition'' each place it appears and inserting ``qualified tuition''. (2) The headings for sections 72(e)(9) and 135(c)(2)(C) of such Code are each amended by striking ``qualified state tuition'' and inserting ``qualified tuition''. (3) The headings for sections 529(b) and 530(b)(2)(B) of such Code are each amended by striking ``Qualified state tuition'' and inserting ``Qualified tuition''. (4) The heading for section 529 of such Code is amended by striking ``state''. (5) The item relating to section 529 of such Code in the table of sections for part VIII of subchapter F of chapter 1 is amended by striking ``State''. (f) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2000. SEC. 4. OTHER MODIFICATIONS TO QUALIFIED TUITION PROGRAMS. (a) Rollover to Different Program for Benefit of Same Designated Beneficiary.--Section 529(c)(3)(C) of the Internal Revenue Code of 1986 (relating to change in beneficiaries) is amended-- (1) by striking ``transferred to the credit'' in clause (i) and inserting ``transferred-- ``(I) to another qualified tuition program for the benefit of the designated beneficiary, or ``(II) to the credit'', (2) by adding at the end the following new clause: ``(iii) Limitation on certain rollovers.-- Clause (i)(I) shall only apply to 1 transfer with respect to a designated beneficiary in any year.'', and (3) by inserting ``or programs'' after ``beneficiaries'' in the heading. (b) Member of Family Includes First Cousin.--Section 529(e)(2) of the Internal Revenue Code of 1986 (defining member of family) is amended by striking ``and'' at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and by inserting ``; and'', and by adding at the end the following new subparagraph: ``(D) any first cousin of such beneficiary.''. (c) Adjustment of Limitation on Room and Board Distributions.-- Section 529(e)(3)(B)(ii) of the Internal Revenue Code of 1986 is amended to read as follows: ``(ii) Limitation.--The amount treated as qualified higher education expenses by reason of clause (i) shall not exceed the greater of-- ``(I) the amount (applicable to the student) included for room and board for such period in the cost of attendance (as defined in section 472 of the Higher Education Act of 1965 (20 U.S.C. 1087ll), as in effect on the date of the enactment of the Setting Aside for a Valuable Education (SAVE) Act) for the eligible educational institution for such period, or ``(II) the actual invoice amount the student residing in housing owned or operated by the eligible educational institution is charged by such institution for room and board costs for such period.''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2000.

Summary: Setting Aside for a Valuable Education (SAVE) Act - Amends the Internal Revenue Code to: (1) permit private higher educational institutions, in addition to currently permitted State institutions, to establish qualified tuition programs; (2) exclude from gross income program distributions used for qualified higher education expenses; (3) permit an annual rollover to a different tuition program on behalf of the same beneficiary; (4) include first cousins as a qualifying family member; and (5) revise the room and board limitation.