SECTION 1. ENVIRONMENTAL INFRASTRUCTURE. (a) Jackson County, Mississippi.--Section 219 of the Water Resources Development Act of 1992 (106 Stat. 4835; 110 Stat. 3757) is amended-- (1) in subsection (c), by striking paragraph (5) and inserting the following: ``(5) Jackson county, mississippi.--Provision of an alternative water supply and a project for the elimination or control of combined sewer overflows for Jackson County, Mississippi.''; and (2) in subsection (e)(1), by striking ``$10,000,000'' and inserting ``$20,000,000''. (b) Manchester, New Hampshire.--Section 219(e)(3) of the Water Resources Development Act of 1992 (106 Stat. 4835; 110 Stat. 3757) is amended by striking ``$10,000,000'' and inserting ``$20,000,000''. (c) Atlanta, Georgia.--Section 219(f)(1) of the Water Resources Development Act of 1992 (106 Stat. 4835; 113 Stat. 335) is amended by striking ``$25,000,000 for''. (d) Paterson, Passaic County, and Passaic Valley, New Jersey.-- Section 219(f)(2) of the Water Resources Development Act of 1992 (106 Stat. 4835; 113 Stat. 335) is amended by striking ``$20,000,000 for''. (e) Elizabeth and North Hudson, New Jersey.--Section 219(f) of the Water Resources Development Act of 1992 (106 Stat. 4835; 113 Stat. 335) is amended-- (1) in paragraph (33), by striking ``$20,000,000'' and inserting ``$10,000,000''; and (2) in paragraph (34)-- (A) by striking ``$10,000,000'' and inserting ``$20,000,000''; and (B) by striking ``in the city of North Hudson'' and inserting ``for the North Hudson Sewerage Authority''. SEC. 2. UPPER MISSISSIPPI RIVER ENVIRONMENTAL MANAGEMENT PROGRAM. Section 1103(e)(5) of the Water Resources Development Act of 1986 (33 U.S.C. 652(e)(5)) (as amended by section 509(c)(3) of the Water Resources Development Act of 1999 (113 Stat. 340)) is amended by striking ``paragraph (1)(A)(i)'' and inserting ``paragraph (1)(B)''. SEC. 3. DELAWARE RIVER, PENNSYLVANIA AND DELAWARE. Section 346 of the Water Resources Development Act of 1999 (113 Stat. 309) is amended by striking ``economically acceptable'' and inserting ``environmentally acceptable''. SEC. 4. PROJECT REAUTHORIZATIONS. Section 364 of the Water Resources Development Act of 1999 (113 Stat. 313) is amended-- (1) by striking ``Each'' and all that follows through the colon and inserting the following: ``Each of the following projects is authorized to be carried out by the Secretary, and no construction on any such project may be initiated until the Secretary determines that the project is technically sound, environmentally acceptable, and economically justified:''; (2) by striking paragraph (1); and (3) by redesignating paragraphs (2) through (6) as paragraphs (1) through (5), respectively. SEC. 5. SHORE PROTECTION. Section 103(d)(2)(A) of the Water Resources Development Act of 1986 (33 U.S.C. 2213(d)(2)(A)) (as amended by section 215(a)(2) of the Water Resources Development Act of 1999 (113 Stat. 292)) is amended by striking ``or for which a feasibility study is completed after that date,'' and inserting ``except for a project for which a District Engineer's Report is completed by that date,''. SEC. 6. COMITE RIVER, LOUISIANA. Section 371 of the Water Resources Development Act of 1999 (113 Stat. 321) is amended-- (1) by inserting ``(a) In General.--'' before ``The''; and (2) by adding at the end the following: ``(b) Crediting of Reduction in Non-Federal Share.--The project cooperation agreement for the Comite River Diversion Project shall include a provision that specifies that any reduction in the non- Federal share that results from the modification under subsection (a) shall be credited toward the share of project costs to be paid by the Amite River Basin Drainage and Water Conservation District.''. SEC. 7. CHESAPEAKE CITY, MARYLAND. Section 535(b) of the Water Resources Development Act of 1999 (113 Stat. 349) is amended by striking ``the city of Chesapeake'' each place it appears and inserting ``Chesapeake City''. SEC. 8. CONTINUATION OF SUBMISSION OF CERTAIN REPORTS BY THE SECRETARY OF THE ARMY. (a) Recommendations of Inland Waterways Users Board.--Section 302(b) of the Water Resources Development Act of 1986 (33 U.S.C. 2251(b)) is amended in the last sentence by striking ``The'' and inserting ``Notwithstanding section 3003 of Public Law 104-66 (31 U.S.C. 1113 note; 109 Stat. 734), the''. (b) List of Authorized but Unfunded Studies.--Section 710(a) of the Water Resources Development Act of 1986 (33 U.S.C. 2264(a)) is amended in the first sentence by striking ``Not'' and inserting ``Notwithstanding section 3003 of Public Law 104-66 (31 U.S.C. 1113 note; 109 Stat. 734), not''. (c) Reports on Participation of Minority Groups and Minority-Owned Firms in Mississippi River-Gulf Outlet Feature.--Section 844(b) of the Water Resources Development Act of 1986 (100 Stat. 4177) is amended in the second sentence by striking ``The'' and inserting ``Notwithstanding section 3003 of Public Law 104-66 (31 U.S.C. 1113 note; 109 Stat. 734), the''. (d) List of Authorized but Unfunded Projects.--Section 1001(b)(2) of the Water Resources Development Act of 1986 (33 U.S.C. 579a(b)(2)) is amended in the first sentence by striking ``Every'' and inserting ``Notwithstanding section 3003 of Public Law 104-66 (31 U.S.C. 1113 note; 109 Stat. 734), every''. SEC. 9. AUTHORIZATIONS FOR PROGRAM PREVIOUSLY AND CURRENTLY FUNDED. (a) Program Authorization.--The program described in subsection (c) is hereby authorized. (b) Authorization of Appropriations.--Funds are hereby authorized to be appropriated for the Department of Transportation for the program authorized in subsection (a) in amounts as follows: (1) Fiscal year 2000.--For fiscal year 2000, $10,000,000. (2) Fiscal year 2001.--For fiscal year 2001, $10,000,000. (3) Fiscal year 2002.--For fiscal year 2002, $7,000,000. (c) Applicability.--The program referred to in subsection (a) is the program for which funds appropriated in title I of Public Law 106- 69 under the heading ``FEDERAL RAILROAD ADMINISTRATION'' are available for obligation upon the enactment of legislation authorizing the program. Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

Summary: Amends the Water Resources Development Act of 1999 to: (1) authorize appropriations for FY 1999 through 2009 for implementation of a long-term resource monitoring program with respect to the Upper Mississippi River Environmental Management Program (currently, such funding is designated for a program for the planning, construction, and evaluation of measures for fish and wildlife habitat rehabilitation and enhancement); (2) authorize the Secretary of the Army to carry out modifications to the navigation project for the Delaware River, Pennsylvania and Delaware, if such project as modified is technically sound, environmentally (currently, economically) acceptable, and economically justified; (3) subject certain previously deauthorized water resources development projects to the seven-year limitation governing project deauthorizations under the Act, with the exception of such a project for Indian River County, Florida; (4) except from a certain schedule of the non-Federal cost of the periodic nourishment of shore protection projects constructed after December 31, 1999, those projects for which a District Engineer's Report has been completed by such date; (5) require that the project cooperation agreement for the Comite River Diversion Project for flood control include a provision that specifies that any reduction in the non-Federal share that results from certain modifications be credited toward the share of project costs to be paid by the Amite River Basin Drainage and Water Conservation District; (6) allow the Secretary to provide additional compensation to Chesapeake City, Maryland (currently, to the City of Chesapeake, Maryland) for damage to its water supply resulting from the Chesapeake and Delaware Canal Project; (7) provide for the submission of certain reports on water resources development projects by the Secretary, notwithstanding Federal reporting termination provisions; and (8) authorize and provide for an authorization of appropriations for the existing program for the safety and operations expenses of the Federal Railroad Administration, and make available for obligation funds currently appropriated for such program.


That this Act may be cited as the ``Federal Forage Fee Act of 1993''. SECTION 1. FINDINGS. (a) Findings.--Congress finds and declares that-- (1) it is in the national interest that the public lands are producing and continue to produce water and soil conservation benefits, livestock forage, wildlife forage and recreation and other multiple use opportunities; (2) rangelands will continue to be stabilized and improved long term by providing for cooperative agreements, private, public partnerships and flexibility in management programs and agreements; (3) to assure sound management and stewardship of the renewable resources it is imperative to charge a fee that is reasonable and equitable and represents the fair value of the forage provided; (4) the intermingled private-public land ownership patterns prevailing in much of the west create a strong interdependence between public and private lands for forage, water, and habitat for both wildlife and livestock; (5) the social and economic infrastructure of many rural communities and stability of job opportunities in many areas of rural America are highly independent on the protection of the value of privately held production units on Federal lands. SEC. 2. ENVIRONMENTAL AND LAND USE REQUIREMENTS. Unless contrary to this statute, all grazing operations conducted on any Federal lands shall be subject to all applicable Federal, State, and local laws, including but not limited to: (1) Animal Damage Control Act (7 U.S.C. 426-426b). (2) Bankhead-Jones Farm Tenant Act (50 Stat. 522) as amended. (3) Clean Air Act (42 U.S.C. 7401-7642) as amended. (4) Endangered Species Act of 1973 (16 U.S.C. 1531-1544) as amended. (5) Federal Advisory Committee Act (86 Stat. 770), as amended. (6) Federal Grant and Cooperative Agreement Act of 1977 (92 Stat. 3). (7) Federal Insecticide, Fungicide, and Rodenticide Act (7 U.S.C. 136-136y), as amended. (8) Federal Land Policy and Management Act of 1976 (43 U.S.C. 1701 et seq.). (9) Federal Water Pollution Control Act (33 U.S.C. 1251 1387), as amended. (10) Forest and Rangeland Renewable Resources Planning Act of 1974 (16 U.S.C. 1600-1614). (11) Granger-Thye Act (64 Stat. 82). (12) Independent Offices Appropriations Act of 1952 (31 U.S.C. 9701), as amended, title V. (13) Multiple Use Sustained Yield Act of 1960 (16 U.S.C. 528-531). (14) National Environmental Policy Act of 1969 (42 U.S.C. 4321-4370a), as amended. (15 National Forest Management Act of 1976 (16 U.S.C. 1600, 1611-1614). (16) Public Rangelands Improvement Act of 1978 (92 Stat. 1803). (17) Taylor Grazing Act (48 Stat. 1269), as amended. (18) Wilderness Act (78 Stat. 890), as amended. SEC. 3. FEE SCHEDULE. (a) For the purpose of this section the terms: (1) ``Sixteen Western States'' means WA, CA, ID, NV, NM, WY, CO, KS, SD, ND, NE, OR, OK, AZ, UT and MT. (2) ``AUM'' means an animal unit month as that term is used in the Public Rangeland Improvement Act (92 Stat. 1803); (3) ``Authorized Federal AUMs'' means all ``allotted AUMs'' reported by BLM and ``permitted to graze AUMs'' reported by USFS. (4) ``WAPLLR'' means the weighted average private land lease rate determined by multiplying the private land lease rate reported by the Economic Research Service for the previous calendar year for each of the sixteen Western States by the total number of authorized Federal AUMs, as defined in section 3(a)(3), in each State for the previous fiscal year, then that result divided by the total number of authorized Federal AUMs for the sixteen Western States. These individual State results are then added together and divided by 16 to yield a weighted average private land lease rate for that year. (5) ``Report'' means the report titled ``Grazing Fee Review and Evaluation Update of the 1986 Final Report'' dated April 30, 1992 and prepared by the Departments of the Interior and Agriculture. (6) ``Nonfee cost differential'' means a value calculated annually by the Secretaries by multiplying the weighted difference in nonfee costs per AUM between public land and private land by the Input Cost Index (ICI) determined annually by the Department of Agriculture. The weighted difference in nonfee costs is a factor of 0.552 determined by deducting the private AUM nonfee costs (as outlined on page 58 of the report) from the public AUM nonfee costs for cattle times 4, added to the result of deducting private AUM nonfee costs from public AUM nonfee costs for sheep times 1, then that result divided by 5.'' (7) ``Net production differential'' is the percentage calculated annually by dividing the cash receipts per cow for Federal permittee livestock producers by the cash receipts per cow for western non-Federal livestock producers in the sixteen Western States as surveyed by the Economic Research Service in annual cost of production surveys (COPS). (8) ``PLFVR'' means the private lease forage value ratio determined by dividing the average of the 1964-1968 base years' private land lease rate into the forage value portion of the private land lease rate of $1.78 as determined in the 1966 western livestock grazing survey. (b) The Secretaries of the Department of Agriculture and the Department of the Interior shall calculate annually the Federal forage fee by calculating the average of the WALLPR for the preceding three years; multiplying it by the PLFVR; then deducting from that result the nonfee cost differential; and multiplying that result by the net production differential. For each year that this calculation is made, all data used for calculating this fee shall come from the calendar year previous to the year for which the fee is being calculated unless specified otherwise in the above calculations. (c) The Federal forage fee shall apply to all authorized Federal AUMs under the jurisdiction of the United States Department of Agriculture and the United States Department of the Interior. (d) For the first year that the Secretaries calculate the Federal forage fee, the fee shall not be greater than 125 percent, or less than 75 percent of the fee calculated for the previous year pursuant to Executive Order 12548 dated February 14, 1986. For each year after the first year that the Secretaries calculate the Federal forage fee, the fee shall not be greater than 125 percent, or less than 75 percent of the Federal forage fee calculated for the previous year. (e) The survey of nonfee costs used to calculate the nonfee cost differential shall be updated periodically by the Secretaries so as to reflect as accurately as possible the actual nonfee costs incurred by the cattle and sheep industry that utilizes public lands in the sixteen Western States. The results of the updated survey shall be incorporated into the calculation of the Non Fee Cost Differential as they become available.

Summary: Federal Forage Fee Act of 1993 - Subjects grazing operations on Federal land to applicable Federal, State, and local environmental and land use requirements. Sets forth a forage fee formula for lands under the jurisdiction of the Department of Agriculture and the Department of the Interior.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Merchant Marine of World War II Congressional Gold Medal Act''. SEC. 2. FINDINGS. The Congress finds the following: (1) 2015 marks the 70th anniversary of the Allied victory in World War II and the restoration of peacetime across the European and Pacific theaters. (2) The United States Merchant Marine was integral in providing the link between domestic production and the fighting forces overseas, providing combat equipment, fuel, food, commodities, and raw materials to troops stationed overseas. (3) Fleet Admiral Ernest J. King acknowledged the indispensability of the Merchant Marine to the victory in a 1945 letter stating that without their support, ``the Navy could not have accomplished its mission''. (4) President and former Supreme Commander of the Allied Forces, Dwight D. Eisenhower, acknowledged that ``through the prompt delivery of supplies and equipment to our armed forces overseas, and of cargoes representing economic and military aid to friendly nations, the American Merchant Marine has effectively helped to strengthen the forces of freedom throughout the world''. (5) Military missions and war planning were contingent upon the availability of resources and that the United States Merchant Marine played a vital role in this regard, ensuring the efficient and reliable transoceanic transport of military equipment as well as both military and civilian personnel. (6) The United States Merchant Marine provided for the successful transport of resources and personnel despite consistent and ongoing exposure to enemy combatants from both the air and the sea, such as enemy bomber squadrons, submarines, and mines. (7) The efforts of the United States Merchant Marine were not without sacrifices as they bore a higher per capita casualty rate than any other branch of the military during the war. (8) The United States Merchant Marine proved to be an instrumental asset on untold occasions, participating in every landing operation by the United States Marine Corps from Guadalcanal to Iwo Jima as well as providing, for instance, the bulk tonnage of material necessary for the invasion of Normandy which ``would not have been possible without the Merchant Marine'', as a 1944 New York Times article observed. (9) In also assessing their performance, General Dwight D. Eisenhower stated, ``every man in this Allied command is quick to express his admiration for the loyalty, courage, and fortitude of the officers and men of the Merchant Marine. We count upon their efficiency and their utter devotion to duty as we do our own; they have never failed us''. (10) During a September 1944 speech, President Franklin D. Roosevelt stated, the Merchant Marine has ``delivered the goods when and where needed in every theater of operations and across every ocean in the biggest, the most difficult, and dangerous transportation job ever undertaken. As time goes on, there will be greater public understanding of our merchant fleet's record during this war.''. (11) The feats and accomplishments of the Merchant Marine are deserving of broader public recognition. (12) The United States will be forever grateful and indebted to the U.S. Merchant Marine for their effective, reliable, and courageous transport of goods and resources in enemy territory throughout theaters of every variety in World War II; that these goods and resources saved thousands of lives and enabled the Allied Powers to claim victory in World War II. (13) The Congressional Gold Medal will be an appropriate way to shed further light on the service of the Merchant Marine in World War II and the instrumental role they played in winning World War II. SEC. 3. CONGRESSIONAL GOLD MEDAL. (a) Award Authorized.--The Speaker of the House of Representatives and the President pro tempore of the Senate shall make appropriate arrangements for the award, on behalf of the Congress, of a single gold medal of appropriate design to the U.S. Merchant Marine of World War II, in recognition of their dedicated and vital service during World War II. (b) Design and Striking.--For the purposes of the award referred to in subsection (a), the Secretary of the Treasury (hereafter referred to as the ``Secretary'') shall strike the gold medal with suitable emblems, devices, and inscriptions, to be determined by the Secretary. (c) American Merchant Marine Museum.-- (1) In general.--Following the award of the gold medal in honor of the U.S. Merchant Marine, the gold medal shall be given to the American Merchant Marine Museum, where it will be available for display as appropriate and available for research. SEC. 4. DUPLICATE MEDALS. Under such regulations as the Secretary may prescribe, the Secretary may strike and sell duplicates in bronze of the gold medal struck under section 3, at a price sufficient to cover the costs of the medals, including labor, materials, dies, use of machinery, and overhead expenses. SEC. 5. STATUS OF MEDALS. (a) National Medals.--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. Passed the House of Representatives November 30, 2016. Attest: KAREN L. HAAS, Clerk.

Summary: . Merchant Marine of World War II Congressional Gold Medal Act (Sec. 3) This bill requires the Speaker of the House of Representatives and the President pro tempore of the Senate to arrange for the award, on behalf of Congress, of a single gold medal to the U.S. Merchant Marine of World War II, in recognition of their dedicated and vital service during World War II. Following its award the medal shall be given to the American Merchant Marine Museum where it will be available for display and research.


SECTION 1. SHORT TITLE. This Act may be cited as ``Small Business Tax Modernization Act of 2004''. SEC. 2. UNIFIED PASS-THRU ENTITY REGIME. (a) Termination of S Corporation Status.-- (1) No new s corporation elections.--Subsection (a) of section 1362 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(3) Termination of authority to make election.--No election may be made under paragraph (1) for any taxable year beginning after December 31, 2004.''. (2) Termination of status.--Subsection (d) of section 1362 of such Code (relating to termination) is amended by adding at the end the following new paragraph: ``(4) Treatment as partnership after 2014.--An election under subsection (a)-- ``(A) shall not be effective for any taxable year beginning after December 31, 2014, and ``(B) shall be treated as an election under section 7701(a)(2)(B) for taxable years beginning after such date.''. (3) Effective date.--The amendments made by this subsection shall apply to taxable years beginning after December 31, 2004. (b) Election by Certain Corporations to Be Taxed as Partnership.-- (1) In general.--Paragraph (2) of section 7701(a) of such Code (defining partnership and partner) is amended to read as follows: ``(2) Partnership and partner.-- ``(A) In general.--The term `partnership' includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term `partner' includes a member in such a syndicate, group, pool, joint venture, or organization. ``(B) Election by corporation to be taxed as partnership.-- ``(i) In general.--An eligible corporation may elect to be treated as a partnership for purposes of this title. ``(ii) Tax treatment.--Except as provided in section 1379A-- ``(I) no gain or loss shall be recognized to the corporation or the shareholders by reason of an election under clause (i), and ``(II) except in the case of an election made by a S corporation after the end of the recognition period (as defined in section 1374(d)(7) without regard to subparagraph (B) thereof), section 1374 shall apply to the entity after such election. ``(iii) Eligible corporation.--For purposes of clause (i), the term `eligible corporation' means an entity-- ``(I) which, without regard to this subparagraph, is a domestic corporation no stock of which is readily tradable on an established securities market or otherwise, and ``(II) which is not an ineligible corporation (as defined by section 1361(b)(2)). ``(iv) Election and termination.--For purposes of this subparagraph, rules similar to the rules of section 1362 (other than subsections (a)(3), (d)(3) and (4), and (e) thereof) shall apply. ``(v) Distributions, etc.--Each partner shall include in gross income as a dividend, any amount that would have been so includible had the entity been an S corporation during the period the entity was treated as a partnership. Notwithstanding the preceding sentence, the provisions of subchapter K of chapter 1 shall apply to determine the basis of any property distributed and the basis of any interest in the partnership. ``(vi) Cross reference.--For tax treatment of S corporation electing unified pass-thru regime, see section 1379A.''. (2) Tax treatment of s corporation electing unified pass- thru regime.-- (A) In general.--Part IV of subchapter S of chapter 1 of such Code is amended by inserting after section 1379 the following new section: ``SEC. 1379A. TAX TREATMENT OF S CORPORATION ELECTING UNIFIED PASS-THRU REGIME. ``In the case of an election under section 7701(a)(2)(B) by an S corporation before January 1, 2015, with respect to the corporation-- ``(1) the shareholders shall be treated as if the assets were distributed, on the date of such election, to the shareholders in exchange for their stock, ``(2) any gain or loss recognized to the shareholders by reason of paragraph (1) shall be taken into account by the shareholders ratably over the taxable year in which the distribution is deemed to be made under paragraph (1) and the succeeding 4 taxable years, and ``(3) proper adjustments to the basis of interests in the entity shall be made.''. (B) Clerical amendment.--The table of sections for part IV of subchapter S of chapter 1 of such Code is amended by inserting after the item relating to section 1379 the following new item: ``Sec. 1379A. Tax treatment of S corporation electing unified pass-thru regime.''. (3) Modification to treatment of section 1374 tax for earnings and profits purposes.--Paragraph (2) of section 1366(f) of such Code is amended to read as follows: ``(2) Treatment of tax imposed on built-in gains.-- ``(A) In general.--The amount of the items of the net recognized built-in gain taken into account under section 1374(b)(1) (reduced by any deduction allowed under section 1374(b)(2)) shall not be taken into account under this section. ``(B) Earnings and profits.--The accumulated earnings and profits of the corporation shall be increased at the beginning of the taxable year by the amount not taken into account under this section by reason of subparagraph (A) (determined without regard to section 1374(b)(2)) reduced by the tax imposed by section 1374 (net of credits allowed).''. (4) Effect of election on recognition period for purposes of tax imposed on built-in gains.--Paragraph (7) of section 1374(d) of such Code is amended to read as follows: ``(7) Recognition period.-- ``(A) In general.--The term `recognition period' means the 10-year period beginning with the 1st day of the 1st taxable year for which the corporation was an S corporation. For purposes of applying this section to any amount includible in income by reason of section 593(e), the preceding sentence shall be applied without regard to the phrase `10-year'. ``(B) Special rule relating to election of corporation to be taxed as partnership.-- ``(i) In general.--In the case of an election under section 7701(a)(2)(B), subparagraph (A) shall be applied by substituting `25-year' for `10-year' both places it appears. ``(ii) Exception where 10-year period expired.--If, on the date of an election referred to in clause (i) by a corporation, the 10-year period specified in subparagraph (A) with respect to such corporation has expired, clause (i) shall not apply to such corporation.''. (5) Effective dates.--The amendments made by this subsection shall apply to taxable years beginning after December 31, 2004. (c) Step Transaction Doctrine not to Apply to Partnership Incorporation Followed by Corporate Reorganization.-- (1) In general.--Section 351 of such Code is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: ``(h) Special Rule for Partnerships Which Incorporate and Subsequently Reorganize.--The step transaction doctrine and any similar doctrine shall not apply for purposes of determining whether the control requirement of subsection (a) is met in any case in which-- ``(1) a partnership engaged in an active trade or business transfers substantially all of the property used in carrying on such trade or business to a corporation which is not publicly traded, and ``(2) such corporation subsequently enters into a reorganization under this chapter.''. (2) Effective date.--The amendment made by this subsection shall apply to transactions after December 31, 2004. SEC. 3. PARTNERSHIP INCOME ATTRIBUTABLE TO CAPITAL EXCLUDED FROM NET EARNINGS FROM SELF-EMPLOYMENT. (a) In General.--Paragraph (13) of section 1402(a) of the Internal Revenue Code of 1986 is amended to read as follows: ``(13) there shall be excluded the distributive share of net income of a partner attributable to capital;''. (b) Partnership Income Attributable to Capital.--Section 1402 of such Code is amended by adding at the end the following new subsection: ``(l) Partnership Income Attributable to Capital.-- ``(1) In general.--For purposes of subsection (a)(13), the following amounts shall be treated as income attributable to capital-- ``(A) the amount, if any, in excess of what would constitute reasonable compensation for services rendered by such partner to the partnership, and ``(B) an amount equal to a reasonable rate of return on unreturned capital of the partner determined as of the beginning of the taxable year. ``(2) Definitions.--For purposes of paragraph (1)-- ``(A) Unreturned capital.--The term `unreturned capital' means the excess of the aggregate amount of money and the fair market value as of the date of contribution of other consideration (net of liabilities) contributed by the partner over the aggregate amount of money and the fair market value as of the date of distribution of other consideration (net of liabilities) distributed by the partnership to the partner, increased or decreased for the partner's distributive share of all reportable items as determined in section 702. If the partner acquires a partnership interest and the partnership makes an election under section 754, the partner's unreturned capital shall take into account appropriate adjustments under section 743. ``(B) Reasonable rate of return.--A reasonable rate of return on unreturned capital shall equal 150 percent (or such higher rate as is established in regulations) of the highest applicable Federal rate, as determined under section 1274(d)(1), at the beginning of the partnership's taxable year. ``(3) Regulations.--The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection.''. (c) Effective Date.--The amendments made by this section shall apply with respect to services performed in taxable years beginning after December 31, 2004.

Summary: Small Business Modernization Act of 2004 - Amends the Internal Revenue Code to: (1) terminate subchapter S corporation elections after 2004 and subchapter S status after 2014 and to allow privately-held domestic corporations, in lieu of electing subchapter S treatment, to elect to be treated as partnerships for tax purposes; (2) set forth rules for the tax treatment of former subchapter S corporations electing partnership status; and (3) exclude from net earnings from self-employment partnership income attributable to capital.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Fair Access to Investment Research Act of 2016''. SEC. 2. SAFE HARBOR FOR INVESTMENT FUND RESEARCH. (a) Expansion of the Safe Harbor.--Not later than the end of the 45-day period beginning on the date of enactment of this Act, the Securities and Exchange Commission shall propose, and not later than the end of the 180-day period beginning on such date, the Commission shall adopt, upon such terms, conditions, or requirements as the Commission may determine necessary or appropriate in the public interest, for the protection of investors, and for the promotion of capital formation, revisions to section 230.139 of title 17, Code of Federal Regulations, to provide that a covered investment fund research report that is published or distributed by a broker or dealer-- (1) shall be deemed, for purposes of sections 2(a)(10) and 5(c) of the Securities Act of 1933 (15 U.S.C. 77b(a)(10), 77e(c)), not to constitute an offer for sale or an offer to sell a security that is the subject of an offering pursuant to a registration statement that is effective, even if the broker or dealer is participating or will participate in the registered offering of the covered investment fund's securities; and (2) shall be deemed to satisfy the conditions of paragraph (a)(1) or (a)(2) of section 230.139 of title 17, Code of Federal Regulations, or any successor provisions, for purposes of the Commission's rules and regulations under the Federal securities laws and the rules of any self-regulatory organization. (b) Implementation of Safe Harbor.--In implementing the safe harbor pursuant to subsection (a), the Commission shall-- (1) not, in the case of a covered investment fund with a class of securities in substantially continuous distribution, condition the safe harbor on whether the broker's or dealer's publication or distribution of a covered investment fund research report constitutes such broker's or dealer's initiation or reinitiation of research coverage on such covered investment fund or its securities; (2) not-- (A) require the covered investment fund to have been registered as an investment company under the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.) or subject to the reporting requirements of section 13 or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m, 78o(d)) for any period exceeding the period of time referenced under paragraph (a)(1)(i)(A)(1) of section 230.139 of title 17, Code of Federal Regulations; or (B) impose a minimum float provision exceeding that referenced in paragraph (a)(1)(i)(A)(1)(i) of section 230.139 of title 17, Code of Federal Regulations; (3) provide that a self-regulatory organization may not maintain or enforce any rule that would-- (A) prohibit the ability of a member to publish or distribute a covered investment fund research report solely because the member is also participating in a registered offering or other distribution of any securities of such covered investment fund; or (B) prohibit the ability of a member to participate in a registered offering or other distribution of securities of a covered investment fund solely because the member has published or distributed a covered investment fund research report about such covered investment fund or its securities; and (4) provide that a covered investment fund research report shall not be subject to section 24(b) of the Investment Company Act of 1940 (15 U.S.C. 80a-24(b)) or the rules and regulations thereunder, except that such report may still be subject to such section and the rules and regulations thereunder to the extent that it is otherwise not subject to the content standards in the rules of any self-regulatory organization related to research reports, including those contained in the rules governing communications with the public regarding investment companies or substantially similar standards. (c) Rules of Construction.--Nothing in this Act shall be construed as in any way limiting-- (1) the applicability of the antifraud or antimanipulation provisions of the Federal securities laws and rules adopted thereunder to a covered investment fund research report, including section 17 of the Securities Act of 1933 (15 U.S.C. 77q), section 34(b) of the Investment Company Act of 1940 (15 U.S.C. 80a-33(b)), and sections 9 and 10 of the Securities Exchange Act of 1934 (15 U.S.C. 78i, 78j); or (2) the authority of any self-regulatory organization to examine or supervise a member's practices in connection with such member's publication or distribution of a covered investment fund research report for compliance with applicable provisions of the Federal securities laws or self-regulatory organization rules related to research reports, including those contained in rules governing communications with the public. (d) Interim Effectiveness of Safe Harbor.-- (1) In general.--From and after the 180-day period beginning on the date of enactment of this Act, if the Commission has not adopted revisions to section 230.139 of title 17, Code of Federal Regulations, as required by subsection (a), and until such time as the Commission has done so, a broker or dealer distributing or publishing a covered investment fund research report after such date shall be able to rely on the provisions of section 230.139 of title 17, Code of Federal Regulations, and the broker or dealer's publication of such report shall be deemed to satisfy the conditions of paragraph (a)(1) or (a)(2) of that section if the covered investment fund that is the subject of such report satisfies the reporting history requirements (without regard to Form S-3 or Form F-3 eligibility) and minimum float provisions of such subsections for purposes of the Commission's rules and regulations under the Federal securities laws and the rules of any self-regulatory organization, as if revised and implemented in accordance with subsections (a) and (b). (2) Status of covered investment fund.--After such period and until the Commission has adopted revisions to section 230.139 of title 17, Code of Federal Regulations, and FINRA has revised rule 2210, for purposes of subsection (c)(7)(O) of such rule, a covered investment fund shall be deemed to be a security that is listed on a national securities exchange and that is not subject to section 24(b) of the Investment Company Act of 1940 (15 U.S.C. 80a-24(b)). Communications concerning only covered investment funds that fall within the scope of such section shall not be required to be filed with FINRA. (e) Definitions.--For purposes of this Act: (1) The term ``covered investment fund research report'' means a research report published or distributed by a broker or dealer about a covered investment fund or any securities issued by the covered investment fund, but does not include a research report to the extent that the research report is published or distributed by the covered investment fund or any affiliate of the covered investment fund. (2) The term ``covered investment fund'' means-- (A) an investment company registered under, or that has filed an election to be treated as a business development company under, the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.) and that has filed a registration statement under the Securities Act of 1933 (15 U.S.C. 77a et seq.) for the public offering of a class of its securities, which registration statement has been declared effective by the Commission; and (B) a trust or other person-- (i) issuing securities in an offering registered under the Securities Act of 1933 and which class of securities is listed for trading on a national securities exchange; (ii) the assets of which consist primarily of commodities, currencies, or derivative instruments that reference commodities or currencies, or interests in the foregoing; and (iii) that provides in its registration statement under the Securities Act of 1933 that a class of its securities are purchased or redeemed, subject to conditions or limitations, for a ratable share of its assets. (3) The term ``FINRA'' means the Financial Industry Regulatory Authority. (4) The term ``research report'' has the meaning given that term under section 2(a)(3) of the Securities Act of 1933 (15 U.S.C. 77b(a)(3)), except that such term shall not include an oral communication. (5) The term ``self-regulatory organization'' has the meaning given to that term under section 3(a)(26) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(26)).

Summary: Fair Access to Investment Research Act of 2016 This bill directs the Securities and Exchange Commission (SEC) to revise a specified regulation to create a safe harbor for certain publications or distributions of research reports by brokers or dealers distributing securities. The revised regulation shall declare that a published or distributed investment fund research report shall not be deemed to constitute an offer for sale or an offer to sell a security that is the subject of the offering pursuant to an effective registration statement, even if the broker or dealer is participating or will participate in the registered offering of the covered investment fund's securities. The covered investment fund research report shall indeed be deemed to satisfy the regulation's requirements as well as those of any self-regulatory organization. The SEC shall not impose specified conditions and requirements when implementing the safe harbor. Until the SEC has adopted such safe harbor revisions, and the Financial Industry Regulatory Authority (FINRA) has revised a related rule, a covered investment fund shall be deemed to be a security listed on a national securities exchange that is not subject to a certain filing requirement of the Investment Company Act of 1940.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Prescription Drug Monitoring Act of 2016''. SEC. 2. DEFINITIONS. In this Act: (1) Controlled substance.--The term ``controlled substance'' has the meaning given the term in section 102 of the Controlled Substances Act (21 U.S.C. 802). (2) Covered state.--The term ``covered State'' means a State that receives funding under the Harold Rogers Prescription Drug Monitoring Program established under the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 2002 (Public Law 107-77; 115 Stat. 748) or the controlled substance monitoring program under section 399O of the Public Health Service Act (42 U.S.C. 280g-3). (3) Dispenser.--The term ``dispenser''-- (A) means person licensed or otherwise authorized by a State to deliver a prescription drug product to a patient or an agent of the patient; and (B) does not include a person involved in oversight or payment for prescription drugs. (4) PDMP.--The term ``PDMP'' means a prescription drug monitoring program. (5) Practitioner.--The term ``practitioner'' means a practitioner registered under section 303(f) of the Controlled Substances Act (21 U.S.C. 823(f)) to prescribe, administer, or dispense controlled substances. (6) State.--The term ``State'' means each of the several States and the District of Columbia. SEC. 3. PRESCRIPTION DRUG MONITORING PROGRAM REQUIREMENTS. (a) In General.--Beginning 2 years after the date of enactment of this Act, each covered State shall require-- (1) each prescribing practitioner within the covered State or their designee, who shall be licensed or registered healthcare professionals or other employees who report directly to the practitioner, to consult the PDMP of the covered State before initiating treatment with a prescription for a controlled substance listed in schedule II, III, or IV of section 202(c) of the Controlled Substances Act (21 U.S.C. 812(c)), and every 3 months thereafter as long as the treatment continues; (2) the PDMP of the covered State to provide proactive notification to a practitioner when patterns indicative of controlled substance misuse, including opioid misuse, are detected; (3) each dispenser within the covered State to report each prescription for a controlled substance dispensed by the dispenser to the PDMP not later than 24 hours after the controlled substance is dispensed to the patient; and (4) that the PDMP make available a quarterly de-identified data set and an annual report for public and private use, which shall, at a minimum, meet requirements established by the Attorney General, in coordination with the Secretary of Health and Human Services. (b) Noncompliance.--If a covered State fails to comply with subsection (a), the Attorney General or the Secretary of Health and Human Services, as appropriate, may withhold grant funds from being awarded to the covered State under the Harold Rogers Prescription Drug Monitoring Program established under the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 2002 (Public Law 107-77; 115 Stat. 748) or the controlled substance monitoring program under section 399O of the Public Health Service Act (42 U.S.C. 280g-3). SEC. 4. SHARING PDMP INFORMATION AMONG STATES. (a) Requirement.--Beginning 2 years after the date of enactment of this Act, each covered State shall make the data contained in the PDMP of the covered State available to other States through the data-sharing single technology solution established under subsection (b). (b) Data-Sharing Single Technology Solution.-- (1) In general.--The Attorney General, in coordination with the Secretary of Health and Human Services, shall award, on a competitive basis, a grant to an eligible entity to establish and maintain an inter-State data-sharing single hub to facilitate the sharing of PDMP data among States and the accessing of such data by practitioners. (2) Requirements.--The data-sharing single hub established under paragraph (1)-- (A) shall-- (i) allow States to retain ownership of the data submitted by the States; (ii) provide a source of de-identified data that can be used for statistical, research, or educational purposes; (iii) allow State authorized users to access data from a PDMP of a covered State without requiring a user fee; and (iv) conform with the standards of the Prescription Monitoring Information Exchange; and (B) may not-- (i) distribute, in whole or in part, any PDMP data without the express written consent of the PDMP State authority; and (ii) limit, in whole or in part, distribution of PDMP data as approved by the PDMP State authority. (3) Authorization of appropriations.--There are authorized to be appropriated to the Attorney General $2,000,000 for fiscal years 2017 through 2020 to carry out this subsection.

Summary: Prescription Drug Monitoring Act of 2016 This bill requires a state that receives grant funds under the prescription drug monitoring program (PDMP) or the controlled substance monitoring program to comply with specified requirements. The Department of Justice (DOJ) or Department of Health and Human Services may withhold grant funds from a state that fails to comply. Additionally, the bill requires a state to share its PDMP data with other states through a data-sharing hub established by DOJ.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Strategic Gasoline and Fuel Reserve Act of 2005''. SEC. 2. STRATEGIC GASOLINE AND FUEL RESERVE. (a) In General.--Title I of the Energy Policy and Conservation Act (42 U.S.C. 6201 et seq.) is amended-- (1) by redesignating part E (42 U.S.C. 6251 et seq.) as part F; (2) by redesignating section 191 (42 U.S.C. 6251) as section 199; and (3) by inserting after part D (42 U.S.C. 6250 et seq.) the following: ``PART E--STRATEGIC GASOLINE AND FUEL RESERVE ``SEC. 191. DEFINITIONS. ``In this part: ``(1) Gasoline.--The term `gasoline' means regular unleaded gasoline. ``(2) Reserve.--The term `Reserve' means the Strategic Gasoline and Fuel Reserve established under section 192(a). ``SEC. 192. ESTABLISHMENT. ``(a) In General.--Notwithstanding any other provision of this Act, the Secretary shall establish, maintain, and operate a Strategic Gasoline and Fuel Reserve. ``(b) Not Component of Strategic Petroleum Reserve.--The Reserve is not a component of the Strategic Petroleum Reserve established under part B. ``(c) Capacity.--The Reserve shall contain not more than-- ``(1) 40,000,000 barrels of gasoline; and ``(2) 7,500,000 barrels of jet fuel. ``(d) Reserve Sites.-- ``(1) Siting.--Not later than 1 year after the date of enactment of this Act, the Secretary shall determine not less than 3 Reserve sites, and not more than 5 Reserve sites, throughout the United States that are regionally strategic. ``(2) Operation.--The Reserve sites described in paragraph (1) shall be operational not later than 2 years after the date of enactment of this Act. ``(e) Security.--In establishing the Reserve under this section, the Secretary shall obtain the concurrence of the Secretary of Homeland Security with respect to physical design security and operational security. ``(f) Authority.--In carrying out this part, the Secretary may-- ``(1) purchase, contract for, lease, or otherwise acquire, in whole or in part, storage and related facilities and storage services; ``(2) use, lease, maintain, sell, or otherwise dispose of storage and related facilities acquired under this part; ``(3) acquire by purchase, exchange, lease, or other means gasoline and fuel for storage in the Reserve; ``(4) store gasoline and fuel in facilities not owned by the United States; and ``(5) sell, exchange, or otherwise dispose of gasoline and fuel from the Reserve, including to maintain-- ``(A) the quality or quantity of the gasoline or fuel in the Reserve; or ``(B) the operational capacity of the Reserve. ``(g) Fill Date.-- ``(1) In general.--Except as provided in paragraph (2), the Secretary shall complete the process of filling the Reserve under this section by March 1, 2008. ``(2) Extensions.--The President may extend the deadline established under paragraph (1) if-- ``(A) the President determines that filling the Reserve within that deadline would cause an undue economic burden on the United States; and ``(B) the President receives approval from Congress. ``SEC. 193. RELEASE OF GASOLINE AND FUEL. ``(a) In General.--The Secretary shall release gasoline or fuel from the Reserve only if-- ``(1) the President finds that there is a severe fuel supply disruption by finding that-- ``(A) a regional or national supply shortage of gasoline or fuel of significant scope and duration has occurred; ``(B) a substantial increase in the price of gasoline or fuel has resulted from the shortage; ``(C) the price increase is likely to cause a significant adverse impact on the national economy; and ``(D) releasing gasoline or fuel from the Reserve would assist directly and significantly in reducing the adverse impact of the shortage; or ``(2)(A) the Governor of a State submits to the Secretary a written request for a release from the Reserve that contains a finding that-- ``(i) a regional or statewide supply shortage of gasoline or fuel of significant scope and duration has occurred; ``(ii) a substantial increase in the price of gasoline or fuel has resulted from the shortage; and ``(iii) the price increase is likely to cause a significant adverse impact on the economy of the State; and ``(B) the Secretary concurs with the findings of the Governor under subparagraph (A) and determines that-- ``(i) a release from the Reserve would mitigate gasoline or fuel price volatility in the State; ``(ii) a release from the Reserve would not have an adverse effect on the long-term economic viability of retail gasoline or fuel markets in the State and adjacent States; and ``(iii) a release from the Reserve would not suppress prices below long-term market trend levels. ``(b) Procedure.-- ``(1) Response of secretary.--The Secretary shall respond to a request submitted under subsection (a)(2) not later than 5 days after receipt of the request by-- ``(A) approving the request; ``(B) denying the request; or ``(C) requesting additional supporting information. ``(2) Release.--The Secretary shall establish procedures governing the release of gasoline or fuel from the Reserve in accordance with this subsection. ``(3) Requirements.-- ``(A) Eligible entity.--In this paragraph, the term `eligible entity' means an entity that is customarily engaged in the sale or distribution of gasoline or fuel. ``(B) Sale or disposal from reserve.--The procedures established under this subsection shall provide that the Secretary may-- ``(i) sell gasoline or fuel from the Reserve to an eligible entity through a competitive process; or ``(ii) enter into an exchange agreement with an eligible entity under which the Secretary receives a greater volume of gasoline or fuel as repayment from the eligible entity than the volume provided to the eligible entity. ``(c) Continuing Evaluation.--The Secretary shall conduct a continuing evaluation of the drawdown and sales procedures established under this section. ``SEC. 194. REPORTS. ``(a) Gasoline and Fuel.--Not later than 45 days after the date of enactment of this section, the Secretary shall submit to Congress and the President a plan describing-- ``(1) the acquisition of storage and related facilities or storage services for the Reserve, including the use of storage facilities not currently in use or not currently used to capacity; ``(2) the acquisition of gasoline and fuel for storage in the Reserve; ``(3) the anticipated methods of disposition of gasoline and fuel from the Reserve; ``(4) the estimated costs of establishment, maintenance, and operation of the Reserve; ``(5) efforts that the Department will take to minimize any potential need for future drawdowns from the Reserve; and ``(6) actions to ensure the quality of the gasoline and fuel in the Reserve are maintained. ``(b) Natural Gas and Diesel.--Not later than 90 days after the date of enactment of this section, the Secretary shall submit to Congress a report describing the feasibility of creating a natural gas and diesel reserve similar to the Reserve under this part. ``SEC. 195. STRATEGIC GASOLINE AND FUEL RESERVE FUND. ``(a) Establishment.--There is established in the Treasury of the United States a revolving fund, to be known as the `Strategic Gasoline and Fuel Reserve Fund' (referred to in this section as the `Fund'), consisting of-- ``(1) such amounts as are appropriated to the Fund under subsection (b); ``(2) such amounts as are appropriated to the Fund under section 196; and ``(3) any interest earned on investment of amounts in the Fund under subsection (d). ``(b) Transfers to Fund.--There are appropriated to the Fund amounts equivalent to amounts collected as receipts and received in the Treasury from the sale, exchange, or other disposition of gasoline or fuel from the Reserve. ``(c) Expenditures From Fund.--On request by the Secretary and without the need for further appropriation, the Secretary of the Treasury shall transfer from the Fund to the Secretary such amounts as the Secretary determines are necessary to carry out activities under this part, to remain available until expended. ``(d) Investment of Amounts.-- ``(1) In general.--The Secretary of the Treasury shall invest such portion of the Fund as is not, in the judgment of the Secretary of the Treasury, required to meet current withdrawals. ``(2) Interest-bearing obligations.--Investments may be made only in interest-bearing obligations of the United States. ``(3) Acquisition of obligations.--For the purpose of investments under paragraph (1), obligations may be acquired-- ``(A) on original issue at the issue price; or ``(B) by purchase of outstanding obligations at the market price. ``(4) Sale of obligations.--Any obligation acquired by the Fund may be sold by the Secretary of the Treasury at the market price. ``(5) Credits to fund.--The interest on, and the proceeds from the sale or redemption of, any obligations held in the Fund shall be credited to and form a part of the Fund. ``(e) Transfers of Amounts.-- ``(1) In general.--The amounts required to be transferred to the Fund under this section shall be transferred at least monthly from the general fund of the Treasury to the Fund on the basis of estimates made by the Secretary of the Treasury. ``(2) Adjustments.--Proper adjustment shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. ``SEC. 196. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated such sums as are necessary to carry out this part, to remain available until expended.''. SEC. 3. CONFORMING AMENDMENTS. The table of contents for title I of the Energy Policy and Conservation Act (42 U.S.C. 6201 note) is amended by striking the matter relating to part D and inserting the following: ``Part D--Northeast Home Heating Oil Reserve ``Sec. 181. Establishment. ``Sec. 182. Authority. ``Sec. 183. Conditions for release; plan. ``Sec. 184. Northeast home heating oil reserve account. ``Sec. 185. Exemptions. ``Sec. 186. Authorization of appropriations. ``Part E--Strategic Gasoline and Fuel Reserve ``Sec. 191. Definitions. ``Sec. 192. Establishment. ``Sec. 193. Release of gasoline and fuel. ``Sec. 194. Reports. ``Sec. 195. Strategic Gasoline and Fuel Reserve Fund. ``Sec. 196. Authorization of appropriations. ``Part F--Expiration ``Sec. 199. Expiration.''.

Summary: Strategic Gasoline and Fuel Reserve Act of 2005 - Amends the Energy Policy and Conservation Act to direct the Secretary of Energy to establish, maintain, and operate a Strategic Gasoline and Fuel Reserve of gasoline and jet fuel. Instructs the Secretary to determine between three and five regionally strategic Reserve sites throughout the United States. Permits the Secretary to release gasoline or fuel from the Reserve only if: (1) the President finds that there is a severe fuel supply disruption; or (2) the Governor of a state requests a release from the Reserve, accompanied by specified findings. Establishes in the Treasury a revolving Strategic Gasoline and Fuel Reserve Fund.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Special Agent Scott K. Carey Public Safety Officer Benefits Enhancement Act''. TITLE I--EDUCATIONAL ASSISTANCE TO OFFICERS DISABLED IN THE LINE OF DUTY SEC. 101. BASIC ELIGIBILITY. Section 1212(a)(1) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796d-1(a)(1)) is amended-- (1) by striking ``a dependent'' and inserting ``an eligible dependent''; and (2) by striking ``education'' and all that follows through the period at the end and inserting ``education.''. SEC. 102. APPLICATIONS; APPROVAL. Section 1213 of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796d-2) is amended-- (1) in subsection (b)-- (A) by striking ``the dependent'' each place it appears and inserting ``the applicant''; and (B) by striking ``the dependent's'' each place it appears and inserting ``the applicant's''; and (2) in subsection (c), by striking ``a dependent'' and inserting ``an applicant''. SEC. 103. RETROACTIVE BENEFITS. Section 1216(a) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796d-5(a)) is amended to read as follows: ``(a) Retroactive Eligibility.--Notwithstanding any other provision of law, but subject to the limitations of this subpart, an eligible dependent of a public safety officer shall be eligible for assistance under this subpart if such an officer-- ``(1) dies in the line of duty on or after January 1, 1978; or ``(2) becomes permanently and totally disabled as the direct result of a catastrophic injury sustained in the line of duty on or after January 1, 1978.''. SEC. 104. DEFINITIONS. Section 1217 of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796d-6) is amended by adding at the end the following new paragraphs: ``(4) The term `eligible dependent' means-- ``(A) any public safety officer who is eligible to receive benefits under section 1201(b); ``(B) the child of any public safety officer who is described in section 1201(a), or who is eligible to receive benefits under section 1201(b); and ``(C) the spouse of any public safety officer described in subparagraph (B) at the time of such officer's death or on the date of such officer's totally and permanently disabling injury. ``(5) The term `public safety officer' includes-- ``(A) any public safety officer described in paragraph (9) of section 1204; and ``(B) any other individual who is employed by any Federal, State, county, or local agency and, as a result of such employment, is-- ``(i) empowered by law to conduct an investigation of or to make an arrest for a felony offense; or ``(ii) authorized by law to prosecute or participate in the prosecution of a felony offense.''. TITLE II--SURVIVOR PENSIONS SEC. 201. SURVIVOR PENSIONS. Part L of the Omnibus Crime Control and Safe Streets Act of 1968 is further amended by adding after section 1218 (42 U.S.C. 3796d-7) the following new subpart: ``Subpart 3--Survivor Pensions ``SEC. 1221. SURVIVOR PENSIONS ESTABLISHED. ``In any case in which the Bureau is required to pay a benefit under section 1201(a), the Bureau shall also pay an annual pension to one or more survivors of the deceased public safety officer in accordance with this subpart. ``SEC. 1222. PAYMENTS TO BENEFICIARIES. ``(a) Beneficiaries Determined.--An annual pension under this subpart shall be paid to one or more survivors of the deceased public safety officer as follows: ``(1) If there is a surviving spouse of such officer, a pension equal to 80 percent of the applicable amount under section 1223(a), paid to the surviving spouse. ``(2) If there is no surviving spouse, but-- ``(A) there is one surviving child of such officer, a pension equal to 20 percent of the applicable amount under section 1223(a), paid to that surviving child; ``(B) there are two surviving children of such officer, a pension equal to 35 percent of the applicable amount under section 1223(a), paid to the children in equal shares; ``(C) there are three surviving children of such officer, a pension equal to 50 percent of the applicable amount under section 1223(a), paid to the children in equal shares; or ``(D) there are four or more surviving children of such officer, a pension equal to 60 percent of the applicable amount under section 1223(a), paid to the children in equal shares. ``(3) If there is no surviving spouse or surviving child, but-- ``(A) there is one surviving parent of such officer, a pension equal to 20 percent of the applicable amount under section 1223(a), paid to that parent; or ``(B) there are two surviving parents of such officer, a pension equal to 40 percent of the applicable amount under section 1223(a), paid to the parents in equal shares. ``(4) If none of the above, a pension equal to 20 percent of the applicable amount under section 1223(a), paid-- ``(A) in the case of a claim made on or after the date that is 90 days after the date of the enactment of this subparagraph, to the individual designated by such officer as beneficiary under this subpart in the officer's most recently executed designation of beneficiary on file at the time of death with such officer's public safety agency, organization, or unit, provided that such individual survived such officer; or ``(B) if there is no individual qualifying under subparagraph (A), to the individual designated by such officer as beneficiary under such officer's most recently executed life insurance policy on file at the time of death with such officer's public safety agency, organization, or unit, provided that such individual survived such officer. ``(b) Payable for Lifetime.--An annual pension or share of a pension under this section shall be paid for the lifetime of the beneficiary, without regard to the marital status or any other status of the beneficiary. ``SEC. 1223. PENSION AMOUNT. ``(a) Amount Used to Determine Annual Pension.--The amount used to determine the amount of an annual pension under this subpart shall be the greater of the following: ``(1) The annual base salary of the officer at the time of the officer's death, adjusted in accordance with subsection (b). ``(2) $60,000, adjusted in accordance with subsection (b). ``(b) Cost of Living Adjustments.--On October 1 of each fiscal year beginning after the effective date of this subpart, the Bureau shall adjust the amounts used to determine the amount of an annual pension under this subpart immediately before such October 1 under subsection (a), to reflect the annual percentage change in the Consumer Price Index for All Urban Consumers, published by the Bureau of Labor Statistics, occurring in the 1-year period ending on June 1 immediately preceding such October 1. ``SEC. 1224. DEFINITION. ``Notwithstanding paragraph (3) of section 1204, for the purposes of this subpart the term `child' means any natural, illegitimate, adopted, or posthumous child or stepchild of a deceased public safety officer.''. TITLE III--PUBLIC SAFETY OFFICER SCHOLARSHIPS SEC. 301. PUBLIC SAFETY OFFICER SCHOLARSHIPS. (a) In General.-- (1) Scholarship awards.--The Secretary of Education is authorized to award a Public Safety Officer scholarship, in accordance with this title, to-- (A) any eligible applicant who is attending, or who has been accepted for attendance at, any eligible institution providing instruction for one or more grades of kindergarten, elementary school, or secondary school; and (B) any eligible applicant who is enrolled, or has been accepted for enrollment, as a full-time or part- time postsecondary student in any eligible institution providing a degree-granting program for one or more postsecondary degrees. (2) Application.--To receive a scholarship award under this title, an eligible applicant shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may require. Such an application shall be accompanied by a certification from the head of the public safety agency, organization, or unit that employed the public safety officer by reason of whom the applicant is claiming eligibility, certifying that such officer is a deceased or disabled officer, as defined in paragraph (1) of section 305. (b) Maximum Award.-- (1) Elementary and secondary awards.--For any academic year, the maximum amount of a scholarship award under this section for a kindergarten, elementary school, or secondary school student shall not exceed the lesser of the following: (A) The average per pupil expenditure for elementary and secondary education of the local educational agency for the geographic area in which the eligible applicant resides. (B) The actual cost to the student for attendance at the school, including expenses such as tuition, fees, books, transportation costs, and other related expenses, as determined by the Secretary. (2) Postsecondary awards.--For any academic year, the maximum amount of a scholarship award under this section for a postsecondary student shall not exceed the lesser of the following: (A) The average cost of attendance (as defined in section 472 of the Higher Education Act of 1965 (20 U.S.C. 1087kk)), at a State university in the State in which the student resides, for a State resident carrying the same academic workload as the student, with the same number of dependents as the student, and residing in the same type of housing as the student. (B) The actual cost of attendance (as defined in section 472 of the Higher Education Act of 1965 (20 U.S.C. 1087kk)) of such student. (c) Award Period.--The maximum duration of each scholarship award under this title-- (1) for a kindergarten, elementary school, or secondary school student, shall be the period of time normally required for the completion of a high school diploma by a student in the grade that the recipient is in at the time the award commences, as determined by the Secretary; and (2) for a postsecondary student, shall be the lesser of-- (A) the time actually required by the student to complete the course of study for which the student is receiving the scholarship award under this title; (B) 6 years, in the case of a student enrolled in undergraduate studies; or (C) 3 years, in the case of a student enrolled in postgraduate studies. (d) Notification.--The Secretary shall notify the applicant and the eligible institution of the applicant's selection for receipt of a scholarship award under this title, and the conditions pertaining to scholarship award eligibility and continuance. (e) Fiscal Agent.--The Secretary shall, if practicable, use eligible institutions as fiscal agents for the payment of scholarship awards. SEC. 302. ADDITIONAL AWARD REQUIREMENTS. A student awarded a scholarship under this title shall demonstrate to the satisfaction of the Secretary, as a condition for initial receipt of such award and periodically thereafter as a condition for its continuation, that the student is-- (1) maintaining satisfactory progress in the course of study the student is pursuing-- (A) in the case of a kindergarten, elementary school, or secondary school student, as such satisfactory progress is determined by the Secretary; and (B) in the case of a postsecondary student, consistent with section 484(c) of the Higher Education Act of 1965; (2) committed to remaining drug-free; and (3) attending classes on a regular basis so as not to interfere with the normal course of studies, except for excused absence for vacation, illness, military service, or such other reason deemed good cause by the eligible institution or the Secretary. SEC. 303. AGREEMENTS WITH ELIGIBLE INSTITUTIONS. For the purposes of this title, the Secretary is authorized to enter into agreements with eligible institutions in which any student receiving a scholarship award under this title has enrolled or has been accepted for enrollment. Each such agreement shall provide-- (1) that the institution shall cooperate with the Secretary in carrying out this title, including the provision of information necessary for a student to satisfy the requirements in section 302; (2) that the institution shall conduct a periodic review to determine whether students enrolled at the institution and receiving a scholarship award under this title continue to be eligible to receive such scholarship award, and shall notify the Secretary of the results of such reviews; and (3) for control and accounting procedures as may be necessary to assure proper disbursement and accounting of funds paid to the institution under section 301(e). SEC. 304. TREATMENT OF SCHOLARSHIPS FOR PURPOSES OF FINANCIAL AID. Notwithstanding any other provision of law, a scholarship award received under this title shall not be taken into account in determining the need or eligibility of a person for student financial assistance, or the amount of such assistance, under title IV of the Higher Education Act of 1965 (20 U.S.C. 1001 et seq.). SEC. 305. DEFINITIONS. In this title: (1) Deceased or disabled officer.--The term ``deceased or disabled officer'' means a public safety officer with respect to whom the Bureau of Justice Assistance has determined, in accordance with section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796) and under regulations issued pursuant to part L of such Act, that such public safety officer-- (A) has died as the direct and proximate result of a personal injury sustained in the line of duty; or (B) has become permanently and totally disabled as the direct result of a catastrophic injury sustained in the line of duty. (2) Dependent child.--The term ``dependent child'' means a child of a deceased or disabled officer, including a stepchild or an adopted child, who-- (A) is living with or receiving regular support contributions from such deceased or disabled officer-- (i) at the time of the officer's death; or (ii) at the time of the officer's totally and permanently disabling injury; and (B) at the start of the academic year for which a scholarship award is received, is 25 years of age or under. (3) Eligible applicant.--The term ``eligible applicant'' means a person residing in a State who is any of the following: (A) A public safety officer described in paragraph (1)(B). (B) An eligible spouse of a deceased or disabled officer. (C) A dependent child of a deceased or disabled officer. (4) Eligible institution.--The term ``eligible institution'' means any public or private kindergarten, elementary school, or secondary school as defined in section 7801 of the Elementary and Secondary Education Act of 1965, or any institution of higher education, as defined in section 102 of the Higher Education Act of 1965, that-- (A) is located in a State; and (B) complies with the antidiscrimination provisions of section 601 of the Civil Rights Act of 1964 and does not discriminate on the basis of race. (5) Eligible spouse.--The term ``eligible spouse'' means an individual who is the legally married husband or wife of a deceased or disabled officer-- (A) in the case of a deceased officer, at the time of the officer's death; or (B) in the case of a disabled officer, at the time of the officer's totally and permanently disabling injury, and at the time of the determination of eligibility for a scholarship award under this title. (6) Public safety officer.--The term ``public safety officer'' has the meaning given such term in section 1217 of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796d-6), as added by section 104 of this Act. (7) Secretary.--The term ``Secretary'' means the Secretary of Education. (8) State.--The term ``State'' means any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or possession of the United States. TITLE IV--MISCELLANEOUS PROVISIONS SEC. 401. COMPENSATION IN CASE OF DEATH. Section 8133(b)(1) of title 5, United States Code, is amended by striking ``or remarries before reaching age 55''. SEC. 402. BENEFITS DEFINITION CONFORMING AMENDMENT. Section 1204 of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796b) is amended by striking ``As used in this part-- '' and inserting ``Except as otherwise expressly provided, as used in this part--''

Summary: Special Agent Scott K. Carey Public Safety Officer Benefits Enhancement Act - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to extend: (1) educational benefits to public safety officers who become permanently and totally disabled in the line of duty and to their spouses and children; (2) allow payment of retroactive benefits to dependents of such disabled officers; and (3) establish a program of pension payments for certain survivors of deceased public safety officers. Authorizes the Secretary of Education to: (1) award a Public Safety Officer scholarship to disabled public safety officers, their spouses, and their children; and (2) enter into agreements with educational institutions to carry out such scholarship program. Amends federal personnel law to allow widows or widowers of federal employees killed on the job to continue to receive monthly compensation even if they remarry before reaching age 55.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Promoting Financial Literacy and Economic Opportunity Act of 2015''. SEC. 2. TAX CREDIT FOR PROVIDING PROGRAMS FOR STUDENTS THAT PROMOTE ECONOMIC AND FINANCIAL LITERACY. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits) is amended by adding at the end the following new section: ``SEC. 45S. EXCELLENCE IN ECONOMIC EDUCATION. ``(a) General Rule.--In the case of an eligible for profit organization, for purposes of section 38, the excellence in economic education credit determined under this section for a taxable year is 50 percent of the amount paid or incurred during the taxable year to carry out the purposes specified in section 5533(b) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7267b(b)) pursuant to a qualified program. ``(b) Limitation on Number of Credit Recipients.-- ``(1) In general.--The excellence in economic education credit determined under this section for a taxable year may be allowed to not more than 20 for profit organizations in accordance with paragraph (2). ``(2) Credit award by secretary.-- ``(A) In general.--The Secretary (in consultation with the Secretary of Education) shall determine which for profit organizations are allowed the credit under this section for a taxable year in such manner as the Secretary determines appropriate. ``(B) Majority of recipients must be mwosbs, owned by veterans, or meet asset test.--In carrying out subparagraph (A), the majority of the taxpayers allowed a credit under paragraph (1) for a taxable year shall be entities that are-- ``(i) either-- ``(I) a socially and economically disadvantaged small business concern (as defined in section 8(a)(4)(A) of the Small Business Act (15 U.S.C. 637(a)(4)(A))), ``(II) a small business concern owned and controlled by women (as defined under section 3(n) of such Act (15 U.S.C. 632(n))), or ``(III) a small business concern (as so defined) that is at least 51 percent owned by veterans (as defined in section 101(2), United States Code), or ``(ii) on the first day of the taxable year do not have more than $60,000,000,000 in assets. ``(C) Priority.--In making determinations under this paragraph, the Secretary shall give priority to taxpayers that have qualified programs which serve either urban or rural underserved areas (determined on the basis of the most recent United States census data available). ``(c) Limitations Relating to Expenditures.-- ``(1) Direct activity.--25 percent of the amount allowed as a credit under subsection (a) shall be for amounts paid or incurred for direct activities (as defined in section 5533(b)(1) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7267b(b)(1))). ``(2) Subgrants.--75 percent of the amount allowed as a credit under subsection (a) shall be for amounts paid or incurred for subgrants (as defined in section 5533(b)(2) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7267b(b)(1))), determined by treating amounts so paid or incurred as funds made available through a grant. ``(d) Definitions and Special Rules.--For purposes of this section-- ``(1) Qualified program.--The term `qualified program' means a program in writing under which an eligible for profit organization awards one or more grants for the purpose of carrying out the objectives of promoting economic and financial literacy, as specified in section 5532 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7267a), that meet the requirements of section 5533b of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7267b). ``(2) Eligible for profit organization.--The term `eligible for profit organization' means with respect to a taxable year, an organization that-- ``(A) has a qualified program in effect for the taxable year, and ``(B) has been determined by the Secretary under subsection (b)(2) to be an organization to whom the credit is allowed for the taxable year. ``(3) Determination of assets.--For purposes of paragraph (2)(B), in determining assets, the Secretary shall use the same method used by the Board of Governors of the Federal Reserve System to determine a bank holding company's consolidated assets under section 165 of the Financial Stability Act of 2010 (12 U.S.C. 5365). ``(4) Election not to claim credit.--This section shall not apply to a taxpayer for any taxable year if such taxpayer elects to have this section not apply for such taxable year. ``(5) Coordination with other deductions or credits.--The amount of any deduction or credit otherwise allowable under this chapter for any amount taken into account for purposes of subsection (a) shall be reduced by the credit allowed by this section. ``(e) Regulations.--The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out this section.''. (b) Credit Made Part of General Business Credit.--Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by striking ``plus'' at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(37) the excellence in economic education credit determined under section 45S(a).''. (c) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 45S. Excellence in economic education.''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Promoting Financial Literacy and Economic Opportunity Act of 2015 This bill amends the Internal Revenue Code to allow up to 20 for-profit organizations in any taxable year a business-related tax credit for 50% of the amount paid or incurred to carry out activities to improve the quality of student understanding of personal finance and economics. The Department of the Treasury shall determine which for-profit organizations are eligible for the credit, ensuring that a majority of credit recipients are: (1) either a socially and economically disadvantaged small business concern, a small business concern owned and controlled by women, or a small business concern that is at least 51% owned by veterans, or (2) do not have more than $60 billion in assets. In determining the eligibility of a for-profit organization, Treasury shall give priority to organizations that have programs serving either urban or rural underserved areas.


SECTION 1. COMPLIANCE WITH TARIFF ACT OF 1930. (a) Definitions.--Section 801 of the Tariff Act of 1930 (19 U.S.C. 1681) is amended by adding at the end the following: ``(3) Delivery sale.--The term `delivery sale' means any sale of cigarettes or a smokeless tobacco product to a consumer if-- ``(A) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or ``(B) the cigarettes or smokeless tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the delivered cigarettes or smokeless tobacco product. ``(4) Indian tribe.--The terms `Indian tribe' and `tribal' refer to an Indian tribe as defined in the Indian Self- Determination and Education Assistance Act (25 U.S.C. 450b(e)) or as listed pursuant to section 104 of the Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 479a-1).''. (b) Inapplicability of Exemptions From Requirements for Entry of Certain Cigarettes and Smokeless Tobacco Products.--Section 802(b)(1) of the Tariff Act of 1930 (19 U.S.C. 1681a(b)(1)) is amended by adding at the end the following new sentence: ``The preceding sentence shall not apply to any cigarettes or smokeless tobacco products sold in connection with a delivery sale.''. (c) State Access to Customs Certifications.--Section 802 of that Act is further amended by adding at the end the following new subsection: ``(d) State Access to Customs Certifications.--A State, through its Attorney General, shall be entitled to obtain copies of any certification required under subsection (c) directly-- ``(1) upon request to the agency of the United States responsible for collecting such certification; or ``(2) upon request to the importer, manufacturer, or authorized official of such importer or manufacturer.''. (d) Enforcement Provisions.--Section 803 of that Act (19 U.S.C. 1681b) is amended-- (1) in subsection (b)-- (A) in the first sentence, by inserting before the period the following: ``, or to any State in which such tobacco product, cigarette papers, or tube is found''; and (B) in the second sentence, by inserting ``, or to any State,'' after ``the United States''; and (2) by adding at the end the following new subsection: ``(c) Actions by States and Others.-- ``(1) In general.--Any person who holds a permit under chapter 52 of the Internal Revenue Code of 1986 may bring an action in the United States district courts against any person, other than a State, local, or tribal government, to prevent and restrain violations of this title-- ``(A) by that person; or ``(B) by another person controlled by that person. ``(2) Relief for state and local governments.--A State, acting through its attorney general, or a local government, acting through its chief law enforcement officer (or a designee thereof), may bring a civil action under this title against any person-- ``(A) to prevent and restrain violations of this title-- ``(i) by that person; or ``(ii) by another person controlled by that person; or ``(B) to obtain any other appropriate relief for violations of this title-- ``(i) by that person, or ``(ii) by another person controlled by that person, including civil penalties, money damages, and injunctive or other equitable relief. ``(3) Construction generally.-- ``(A) In general.--Nothing in this subsection shall be deemed to abrogate or constitute a waiver of any sovereign immunity of a State or local government or an Indian tribe against any unconsented lawsuit under this title or to otherwise restrict, expand, or modify any sovereign immunity of a State or local government or an Indian tribe. ``(B) Construction with other relief.--The remedies available under this subsection are in addition to any other remedies available under Federal, State, local, or other law. ``(4) Construction with forfeiture provisions.--Nothing in this subsection shall be construed to require a State to first bring an action under paragraph (2) when pursuing relief under subsection (b). ``(d) Construction With State Authorities.--Nothing in this title shall be construed to expand, restrict, or otherwise modify the right of an authorized State official from proceeding in any State court, or taking other enforcement actions, on the basis of alleged violation of State or other law.''. (e) Inclusion of Smokeless Tobacco.-- (1) Sections 802 and 803(a) of that Act (other than the last sentence of section 802(b)(1), as added by subsection (b) of this section) are further amended by inserting ``or smokeless tobacco products'' after ``cigarettes'' each place it appears. (2) Section 802 of such Act is further amended-- (A) in subsection (a)-- (i) in paragraph (1), by inserting ``or section 4 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4403), as the case may be'' after ``section 7 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1335a)''; (ii) in paragraph (2), by inserting ``or section 3 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402), as the case may be,'' after ``section 4 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333)''; and (iii) in paragraph (3), by inserting ``or section 3(d) of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402(d)), as the case may be,'' after ``section 4(c) of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333(c))''; (B) in subsection (b)-- (i) in the paragraph caption of paragraph (1), by inserting ``or smokeless tobacco'' after ``cigarettes''; and (ii) in the paragraph caption of paragraphs (2) and (3), by inserting ``or smokeless tobacco'' after ``cigarettes''; and (C) in subsection (c)-- (i) in the subsection caption, by inserting ``or Smokeless Tobacco'' after ``Cigarette''; (ii) in paragraph (1), by inserting ``or section 4 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4403), as the case may be'' after ``section 7 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1335a)''; (iii) in paragraph (2)(A), by inserting ``or section 3 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402), as the case may be,'' after ``section 4 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333)''; and (iv) in paragraph (2)(B), by inserting ``or section 3(d) of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402(d)), as the case may be'' after ``section 4(c) of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333(c))''. (3) Section 803(b) of that Act, as amended by subsection (d)(1) of this section, is further amended by inserting ``, or any smokeless tobacco product,'' after ``or tube'' the first place it appears. (4)(A) The heading of title VIII of such Act is amended by inserting ``AND SMOKELESS TOBACCO'' after ``CIGARETTES''. (B) The heading of section 802 of such Act is amended by inserting ``and smokeless tobacco'' after ``cigarettes''. SEC. 2. APPLICATION OF CIVIL PENALTIES TO RELANDINGS OF TOBACCO PRODUCTS SOLD IN A DELIVERY SALE. (a) In General.--Section 5761 of the Internal Revenue Code of 1986 (relating to civil penalties) is amended by redesignating subsections (d) and (e) as subsections (e) and (f), respectively, and inserting after subsection (c) the following new subsection: ``(d) Personal Use Quantities.-- ``(1) In general.--No quantity of tobacco products other than the quantity referred to in paragraph (2) may be relanded or received as a personal use quantity. ``(2) Exception for personal use quantity.--Subsection (c) and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under chapter 98 of the Harmonized Tariff Schedule of the United States, and such person may voluntarily relinquish to the Secretary at the time of entry any excess of such quantity without incurring the penalty under subsection (c). ``(3) Special rule for delivery sales.-- ``(A) In general.--Paragraph (2) shall not apply to any tobacco product sold in connection with a delivery sale. ``(B) Delivery sale.--For purposes of subparagraph (A), the term `delivery sale' means any sale of a tobacco product to a consumer if-- ``(i) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made, or ``(ii) the tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the tobacco product.''. (b) Conforming Amendments.-- (1) Subsection (c) of section 5761 of such Code is amended by striking the last two sentences. (2) Paragraph (1) of section 5754(c) of such Code is amended by striking ``section 5761(c)'' and inserting ``section 5761(d)''.

Summary: Amends the Tariff Act of 1930 to define "delivery sale" of a tobacco product as any sale of cigarettes or a smokeless tobacco product to a consumer if: (1) the consumer submits the purchase order by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the buyer's physical presence when the purchase request or order is made; or (2) the cigarettes or smokeless tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the buyer's physical presence when the buyer obtains personal possession of the delivered cigarettes or smokeless tobacco product. Makes the personal use exemption from tobacco import requirements inapplicable to cigarettes or smokeless tobacco products sold in connection with a delivery sale. Allows states access to copies of Customs Service certifications required for cigarette imports. Permits any tobacco product, cigarette papers, or tube found in violation of the Act to be forfeited for destruction to any state in which it is found. Authorizes persons who hold permits under the Internal Revenue Code concerning tobacco products, cigarette papers, and tubes to bring an action in the U.S. district courts against any person, other than a state, local, or tribal government, to prevent and restrain violations of the Act. Authorizes state and local governments to bring civil actions for prevention or restraint against persons who violate the Act. Subjects smokeless tobacco products to the same entry requirements and enforcement mechanisms as apply to certain cigarettes under the Act. Amends the Internal Revenue Code to impose civil penalties against persons for relanding, except for personal use, tobacco products sold in a delivery sale.