SECTION 1. SHORT TITLE. This Act may be cited as the ``Veterans' Burial Benefits Enhancement Act of 2003''. SEC. 2. MODIFICATION OF ELIGIBILITY OF STATES FOR BURIAL PLOT ALLOWANCE. (a) In General.--Section 2303(b) of title 38, United States Code, is amended-- (1) in the matter preceding paragraph (1), by striking ``a burial allowance under such section 2302, or under such subsection, who was discharged from the active military, naval, or air service for a disability incurred or aggravated in line of duty, or who is a veteran of any war'' and inserting ``burial in a national cemetery under section 2402 of this title''; and (2) in paragraph (2), by striking ``(other than a veteran whose eligibility for benefits under this subsection is based on being a veteran of any war)'' and inserting ``is eligible for a burial allowance under section 2302 of this title or under subsection (a) of this section, or was discharged from the active military, naval, or air service for a disability incurred or aggravated in line of duty, and such veteran''. (b) Applicability.--The amendments made by subsection (a) shall apply with respect to the burial of persons dying on or after the date of the enactment of this Act. SEC. 3. LEASE OF UNUTILIZED OR UNDERUTILIZED PROPERTY OR FACILITIES OF NATIONAL CEMETERY ADMINISTRATION. (a) In General.--Chapter 24 of title 38, United States Code, is amended by inserting after section 2406 the following new section: ``Sec. 2406A. Lease of unutilized or underutilized land or facilities ``(a) Subject to the provisions of this section, the Secretary may lease to such lessee, and upon such terms and conditions as the Secretary considers will be in the public interest, any unutilized or underutilized land or facilities of the United States that are part of the National Cemetery Administration as the Secretary considers appropriate. ``(b) The term of any lease of land or facilities under subsection (a) may not exceed three years. ``(c)(1) A lease under subsection (a) to any public or nonprofit organization may be made without regard to the provisions of section 3709 of the Revised Statutes (41 U.S.C. 5). ``(2) Notwithstanding section 1302 of title 40 or any other provision of law, a lease under subsection (a) to any public or nonprofit organization may provide for the maintenance, protection, or restoration by the lessee of the land or facilities covered by the lease as a part or all of the consideration for the lease. ``(3) Before entering into a lease of land or facilities under subsection (a) to a public or nonprofit organization, the Secretary shall publish in a newspaper of general circulation in the community in which such land or facilities are located appropriate public notice of the intention of the Secretary to enter into the lease. ``(d) Notwithstanding any other provision of law, proceeds from the lease of land or facilities under subsection (a) shall be deposited in the National Cemetery Administration account. Amounts so deposited shall be merged with amounts in such account, and shall be available for the same purposes, and subject to the same conditions and limitations, as the amounts with which merged.''. (b) Clerical Amendment.--The table of sections at the beginning of that chapter is amended by inserting after the item relating to section 2406 the following new item: ``2406A. Lease of unutilized or underutilized land or facilities.''. SEC. 4. ESTABLISHMENT OF NATIONAL CEMETERIES FOR GEOGRAPHICALLY UNDERSERVED POPULATIONS OF VETERANS. (a) In General.--Chapter 24 of title 38, United States Code, is amended by adding at the end the following new section: ``Sec. 2412. Establishment of national cemeteries: geographically underserved populations of veterans ``(a) Except as provided in subsection (c), the Secretary shall establish a national cemetery in each geographic area identified by the Secretary under subsection (b) in order to ensure that the veterans who reside in such geographic area reside not more than 50 miles from an open national cemetery. ``(b) The Secretary shall identify each geographic area in the United States in which-- ``(1) the number of veterans who reside more than 50 miles from an open national cemetery or State cemetery for veterans exceeds 170,000 veterans; or ``(2) the number of veterans who reside more than 50 miles from an open national cemetery or State cemetery for veterans, when combined with the number of veterans who reside within 50 miles of a State cemetery for veterans but are ineligible for burial in such State cemetery due to residency requirements, exceeds 170,000 veterans. ``(c) If the Secretary determines that the expansion of one or more national cemeteries in a geographic area identified under subsection (b) is adequate and appropriate to meet the needs of veterans and their families in such geographic area, the Secretary shall expand such national cemetery or cemeteries in lieu of meeting the requirement for such geographic area under subsection (a). ``(d) A national cemetery established under this section shall be treated as a national cemetery of the National Cemetery Administration under this chapter. ``(e) In this section, the term `open', with respect to a national cemetery or State cemetery for veterans, means that the national cemetery or State cemetery for veterans has the capacity for each of the following: ``(1) First interment, in-ground casket burials. ``(2) Burial or inurnment of cremated remains.''. (b) Clerical Amendment.--The table of sections at the beginning of that chapter is amended by adding at the end the following new item: ``2412. Establishment of national cemeteries: geographically underserved populations of veterans.''.

Summary: Veterans' Burial Benefits Enhancement Act of 2003 - Revises eligibility requirements concerning the veterans' burial plot allowance paid by the Secretary of Veterans Affairs to a State cemetery. Authorizes the Secretary to lease any unutilized or underutilized land or facilities of the United States that are part of the National Cemetery Administration (Administration) for up to three years. Requires: (1) the lessee to maintain, protect, or restore such land or facilities; and (2) lease proceeds to be deposited into the Administration account. Directs the Secretary to establish a national cemetery in each geographic area in which more than 170,000 veterans reside more than 50 miles from an open (unfilled) national or State veterans' cemetery. Allows the Secretary to expand a current (filled) national cemetery in such an area in lieu of such requirement.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Iran Human Rights Act of 2007''. SEC. 2. FINDINGS. Congress makes the following findings: (1) There is currently not a democratic government in Iran. Instead, Iran is an ideological dictatorship presided over by an unelected Supreme Leader with limitless veto power, an unelected Expediency Council, and a Council of Guardians capable of eviscerating any reforms. (2) The Supreme Leader appoints the heads of the judiciary, the clergy members on the powerful Council of Guardians, the commanders of all the armed forces, Friday prayer leaders, and the head of radio and television and confirms the president's election, rendering him the most powerful person in Iranian politics with little accountability within the political system. (3) Members of the Council of Guardians in Iran, who are chosen by the Supreme Leader, must vet all candidates for election based on their political predispositions and all legislation before it can be entered into law. (4) There has been a re-entrenchment of revolutionary forces in the political system in Iran. Elections held in February 2004 resulted in significant gains by conservative hard-liners affiliated with the regime's clerical army, the Pasdaran, culminating in the election of President Mahmoud Ahmadinejad in June 2005. (5) Over the past decade, human rights have been in steady decline in Iran. Torture, executions after unfair trials, and censorship of all media remain rampant throughout the country. Stoning, amputation, flogging, and beheading are used as methods of punishment. (6) Since his rise to power, President Ahmadinejad has embarked upon a concerted campaign of domestic repression, including new restrictions on radio, television, and film content, a ban on the publication of virtually all books, and an expansion in the activities of the regime's ``morals police''. (7) The United Nations General Assembly adopted Resolution 61/176 on December 19, 2006, to express its grave concern over the deteriorating human rights situation in Iran. The resolution urges the Government of Iran ``to ensure full respect for the rights to freedom of assembly, opinion and expression ... to eliminate the use of torture and other cruel, inhuman or degrading treatment or punishment ... [and] to eliminate, in law and in practice, all forms of discrimination based on religion, ethnicity, or linguistic grounds. (8) The 2006 State Department Country Reports on Human Rights Practices states that ``the Government's poor human rights record worsened, and it continued to commit numerous, serious abuses''. (9) According to Human Rights Watch's World Report 2006, many of the human rights violations committed in Iran were performed by quasi-official ``parallel institutions'', which include ``paramilitary groups and plainclothes intelligence agents [that] violently attack peaceful protesters, and intelligence services [that] run illegal secret prisons and interrogation centers''. Uniformed police officers are fearful of challenging plainclothes agents, who belong to groups such as Ansar-e Hizbollah and Basij. (10) According to the 2006 State Department International Religious Freedom Report, the population of Iran is 89 percent Shi'a Muslim and 8 percent Sunni Muslim; less than 2 percent of the remaining population is comprised of Baha'is, Jews, Christians, Mandaeans, and Zoroastrians. (11) Religious minorities in Iran face significant discrimination, including imprisonment, harassment, and intimidation. Accordingly, the Secretary of State has, since 1999, designated Iran as a country of particular concern pursuant to section 402(b)(1)(A) of the International Religious Freedom Act of 1998 (22 U.S.C. 6442(b)(1)(A)). (12) Ambeyi Ligabo, United Nations Special Rapporteur on the Right to Freedom of Opinion and Expression, submitted a report to the Commission on Human Rights in 2004 on ``Civil and Political Rights, Including the Question of Freedom of Expression''. Mr. Ligabo asserted that ``the climate of fear induced by the systematic repression of people expressing critical views against the authorized political and religious doctrine and the functioning of the institutions coupled with the severe and disproportionate sentences imposed lead to self- censorship on the part of many journalists, intellectuals, politicians, students and the population at large, thus in effect impeding freedom of expression''. (13) According to the 2006 State Department Country Reports on Human Rights Practices, on July 31, 2006, student protestor Akbar Mohammadi died in Evin Prison from medical complications related to a hunger strike. The report states that ``authorities reportedly denied Mohammadi's parents permission to see their son's body and did not respond to calls for an independent investigation into the cause of death. (14) Amnesty International's 2003 Report on Iran detailed the arrest of Iranian-born Canadian journalist Zahra Kazemi for taking photographs outside Evin prison in Tehran on June 23, 2003. Over the course of her detention, judicial officials interrogated Ms. Kazemi for three days. While in custody, Ms. Kazemi was beaten, and she died of a brain hemorrhage on July 23, 2003. Despite court orders for investigation, no progress has been made on this case. (15) Men and women are not equal under the laws of Iran, and women are legally deprived of their basic rights. The 2006 State Department Country Reports on Human Rights Practices stated that the weight of a woman's court testimony in Iran is half that of a man's testimony and the family of a female crime victim in that country receives only half the amount of ``blood money'' provided to the family of a male crime victim. The Government of Iran mandates gender segregation in most public spaces, including on public buses and at entrances to public buildings, universities, and airports. (16) The April 30, 2007, State Department Country Reports on Terrorism states that Iran remains the most active state sponsor of terrorism. (17) There exists a broad-based movement and desire for political change in the Islamic Republic of Iran that is pro- democratic and seeks freedom and economic opportunity, and which represents all sectors of Iranian society, including youth, women, students, military personnel, and religious figures. (18) The people of Iran have increasingly expressed frustration at the slow pace of reform in Iran, and any efforts for nonviolent change in their society have been suppressed. (19) On September 7, 2006, Mohammad Khatami, President of Iran from 1997 to 2005, became the highest ranking Iranian to visit Washington, DC, since the hostage crisis of 1979, despite his government's state sponsorship of terrorism, repression of political opponents, and dismal human rights record and the advancement of Iran's uranium enrichment program. (20) President Ahmadinejad is moving to limit freedom of expression in higher education. On September 5, 2006, he expressed concern that universities were too secular and called for a purge of liberal and secular faculty members from universities in Iran. SEC. 3. AMENDMENTS TO THE IRAN FREEDOM SUPPORT ACT. (a) Foreign Policy Priorities.--Section 301(a) of the Iran Freedom Support Act (Public Law 109-293; 22 U.S.C. 2151 note) is amended-- (1) in paragraph (1), by striking ``and'' at the end; (2) in paragraph (2), by striking ``in Iran.'' and inserting ``inside and outside Iran that maintain internationally recognized human rights standards, including those provided for in the Universal Declaration of Human Rights and the Helsinki Commitments;''; and (3) by adding at the end the following: ``(3) to make the deplorable human rights record of the Government of Iran a top concern and priority of United States foreign policy; and ``(4) to keep the deplorable human rights record of Iran a top priority, irrespective of ongoing nuclear issues.''. (b) Support for Democracy and Human Rights in Iran.--Section 302 of such Act is amended-- (1) by amending the section header to read as follows: ``support for democracy and human rights in iran''; and (2) by redesignating subsections (a) through (g) as subsections (b) through (h), respectively; (3) in subsection (d), as redesignated-- (A) by inserting ``, acting through the Special Envoy,'' after ``The President''; and (B) in paragraph (2), by striking ``(g)'' and inserting ``(h)''; and (4) by inserting before subsection (b) the following: ``(a) Special Envoy on Human Rights in Iran.-- ``(1) Appointment of special envoy.--The President shall appoint a special envoy for human rights in Iran within the Department of State (in this section referred to as the `Special Envoy'). The Special Envoy should-- ``(A) be a person of recognized distinction in the field of human rights; ``(B) not be an incumbent official of the Department of State; and ``(C) report directly to the Secretary of State. ``(2) Duties.-- ``(A) In general.--The Special Envoy shall coordinate and promote efforts to improve respect for the fundamental human rights of the people of Iran and work with organizations committed to promoting democracy in Iran. ``(B) Specific duties.--The Special Envoy shall-- ``(i) support and promote international efforts to promote human rights and political freedoms in Iran, including coordination between the United States and the United Nations, the European Union, the Organization for Security and Cooperation in Europe, and countries in the region; ``(ii) establish the regional framework described in section 304; ``(iii) coordinate with appropriate offices of the Department of State, the Department of Defense, the National Security Council, and such other agencies as may be necessary to coordinate the establishment and operation of the regional framework; ``(iv) serve as point of contact for opposition groups, diaspora groups, and nongovernmental organizations interested in advocating democracy and human rights in Iran; ``(v) coordinate efforts with appropriate departments and agencies of the Federal Government, international organizations, nongovernmental organizations, and individuals and organizations from the Iranian diaspora to acquire greater information and reporting on conditions in Iran; ``(vi) oversee funding for, and providing consultative authority with respect to, public and private broadcasting into Iran; and ``(vii) review strategies for improving the protection of human rights in Iran, including technical training and exchange programs. ``(3) Report on activities.--Not later than 180 days after the date of the enactment of the Iran Human Rights Act of 2007, and annually thereafter for each of the following 5 years, the Special Envoy shall submit a report on the activities undertaken under paragraph (2) during the preceding 12 months to-- ``(A) the Committee on Foreign Relations of the Senate; ``(B) the Committee on Appropriations of the Senate; ``(C) the Committee on Foreign Affairs of the House of Representatives; and ``(D) the Committee on Appropriations of the House of Representatives.''. (c) Sense of Congress.--Title III of such Act is amended by adding at the end the following: ``SEC. 303. SENSE OF CONGRESS ON THE IMPORTANCE OF HUMAN RIGHTS IN IRAN. ``It is the sense of Congress that-- ``(1) there is a direct relationship between the state of freedom and democracy within Iran and the efforts of the current regime of Iran to acquire nuclear weapons and the long- term success of the global war on terror; and ``(2) it is essential that the issue of human rights violations in Iran should remain a top United States foreign policy priority, independent of efforts to address the nuclear threat in Iran. ``SEC. 304. ESTABLISHMENT OF REGIONAL FRAMEWORK. ``(a) Finding.--Congress finds that human rights initiatives can be undertaken on a multilateral basis, as demonstrated by the Organization for Security and Cooperation in Europe, which established a regional framework for discussing human rights, scientific and educational cooperation, and economic and trade issues. ``(b) Sense of Congress.--It is the sense of Congress that the United States Government should explore the possibility of a regional human rights dialogue on Iran that is modeled on the Helsinki process established by the Organization for Security and Cooperation in Europe, engaging all countries in the region in a common commitment to respect human rights and fundamental freedoms. ``SEC. 305. SENSE OF CONGRESS ON THE ROLE OF THE UNITED NATIONS. ``It is the sense of Congress that the United Nations has a significant role to play in promoting and improving human rights in Iran, and that-- ``(1) the United Nations General Assembly has taken positive steps by adopting Resolution 61/176, which expresses its grave concern over the deteriorating human rights situation in Iran; ``(2) the severe human rights violations in Iran warrant country-specific attention and reporting by the United Nations Working Group on Arbitrary Detention, the United Nations Working Group on Enforced and Involuntary Disappearances, the Special Rapporteur on Extrajudicial, Summary, or Arbitrary Executions, the Special Rapporteur on the Promotion and Protection of the Right to Freedom of Opinion and Expression, the Special Rapporteur on Freedom of Religion or Belief, and the Special Rapporteur on Violence Against Women; ``(3) United Nations member states should not support Iran as a member of the United Nations Human Rights Council until the Government of Iran has made significant progress in its human rights record, including the adherence to the Universal Declaration on Human Rights; and ``(4) the Special Envoy should work with the United Nations to compile accurate statistical data on social and political conditions inside Iran. ``SEC. 306. SENSE OF CONGRESS ON VISA POLICY. ``It is the sense of Congress that the commitment to human rights and democracy of a national of Iran who has applied for a visa to enter the United States should be considered when determining the eligibility of such national for the visa.''.

Summary: Iran Human Rights Act of 2007 - Amends the Iran Freedom Support Act to direct the President to appoint a special envoy for human rights in Iran within the Department of State to coordinate efforts to improve respect for the fundamental human rights of the people of Iran and work with organizations committed to promoting democracy in Iran. Expresses the sense of Congress that: (1) there is a direct relationship between the state of freedom and democracy within Iran and the efforts of the Iranian regime to acquire nuclear weapons and the long-term success of the global war on terror; (2) it is essential that the issue of human rights violations in Iran should remain a top U.S. foreign policy priority independent of efforts to address the nuclear threat in Iran; (3) the U.S. government should explore the possibility of a regional human rights dialogue with Iran; (4) the United Nations has a significant role to play in improving human rights in Iran; and (5) the commitment to human rights and democracy of an Iranian national who has applied for a U.S. entry visa should be considered when determining visa eligibility.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Griffith Project Prepayment and Conveyance Act''. SEC. 2. DEFINITIONS. In this Act: (1) The term ``Authority'' means the Southern Nevada Water Authority, organized under the laws of the State of Nevada. (2) The term ``Griffith Project'' means the Robert B. Griffith Water Project, authorized by and constructed pursuant to the Southern Nevada Water Project Act, Public Law 89-292, as amended (commonly known as the ``Southern Nevada Water Project Act'') (79 Stat. 1068), including pipelines, conduits, pumping plants, intake facilities, aqueducts, laterals, water storage and regulatory facilities, electric substations, and related works and improvements listed pursuant to ``Robert B. Griffith Water Project (Formerly Southern Nevada Water Project), Nevada: Southern Clark County, Lower Colorado Region Bureau of Reclamation'', on file at the Bureau of Reclamation and all interests in land acquired under Public Law 89-292, as amended. (3) The term ``Secretary'' means the Secretary of the Interior. (4) The term ``Acquired Land(s)'' means all interests in land, including fee title, right(s)-of-way, and easement(s), acquired by the United States from non-Federal sources by purchase, donation, exchange, or condemnation pursuant to Public Law 89-292, as amended for the Griffith Project. (5) The term ``Public Land'' means lands which have never left Federal ownership and are under the jurisdiction of the Bureau of Land Management. (6) The term ``Withdrawn Land'' means Federal lands which are withdrawn from settlement, sale, location of minerals, or entry under some or all of the general land laws and are reserved for a particular public purpose pursuant to Public Law 89-292, as amended, under the jurisdiction of the Bureau of Reclamation, or are reserved pursuant to Public Law 88-639 under the jurisdiction of the National Park Service. SEC. 3. CONVEYANCE OF GRIFFITH PROJECT. (a) In General.--In consideration of the Authority assuming from the United States all liability for administration, operation, maintenance, and replacement of the Griffith Project and subject to the prepayment by the Authority of the Federal repayment amount of $121,204,348 (which amount shall be increased to reflect any accrued unpaid interest and shall be decreased by the amount of any additional principal payments made by the Authority after September 15, 1999, prior to the date on which prepayment occurs), the Secretary shall, pursuant to the provisions of this Act-- (1) convey and assign to the Authority all of the right, title, and interest of the United States in and to improvements and facilities of the Griffith Project in existence as of the date of this Act; (2) convey and assign to the Authority all of the right, title, and interest of the United States to Acquired Lands that were acquired for the Griffith Project; and (3) convey and assign to the Authority all interests reserved and developed as of the date of this Act for the Griffith Project in lands patented by the United States. (b) Pursuant to the authority of this section, from the effective date of conveyance of the Griffith Project, the Authority shall have a right-of-way at no cost across all Public Land and Withdrawn Land-- (1) on which the Griffith Project is situated; and (2) across any Federal lands as reasonably necessary for the operation, maintenance, replacement, and repair of the Griffith Project, including existing access routes. Rights-of-way established by this section shall be valid for as long as they are needed for municipal water supply purposes and shall not require payment of rental or other fee. (c) Within twelve months after the effective date of this Act-- (1) the Secretary and the Authority shall agree upon a description of the land subject to the rights-of-way established by subsection (b) of this section; and (2) the Secretary shall deliver to the Authority a document memorializing such rights-of-way. (d) Report.--If the conveyance under subsection (a) has not occurred within twelve months after the effective date of this Act, the Secretary shall submit to Congress a report on the status of the conveyance. SEC. 4. RELATIONSHIP TO EXISTING CONTRACTS. The Secretary and the Authority may modify Contract No. 7-07-30- W0004 and other contracts and land permits as necessary to conform to the provisions of this Act. SEC. 5. RELATIONSHIP TO OTHER LAWS AND FUTURE BENEFITS. (a) If the Authority changes the use or operation of the Griffith Project, the Authority shall comply with all applicable laws and regulations governing the changes at that time. (b) On conveyance of the Griffith Project under section 3 of this Act, the Act of June 17, 1902 (43 U.S.C. 391 et seq.), and all Acts amendatory thereof or supplemental thereto shall not apply to the Griffith Project. Effective upon transfer, the lands and facilities transferred pursuant to this Act shall not be entitled to receive any further Reclamation benefits pursuant to the Act of June 17, 1902, and all Acts amendatory thereof or supplemental thereto attributable to their status as a Federal Reclamation Project, and the Griffith Project shall no longer be a Federal Reclamation Project. (c) Nothing in this Act shall transfer or affect Federal ownership, rights, or interests in Lake Mead National Recreation Area associated lands, nor affect the authorities of the National Park Service to manage Lake Mead National Recreation Area including lands on which the Griffith Project is located consistent with the Act of August 25, 1916 (39 Stat. 535), Public Law 88-639, October 8, 1964 (78 Stat. 1039), or any other applicable legislation, regulation, or policy. (d) Nothing in this Act shall affect the application of Federal reclamation law to water delivered to the Authority pursuant to any contract with the Secretary under section 5 of the Boulder Canyon Project Act. (e) Effective upon conveyance of the Griffith Project and acquired interests in land under section 3 of this Act, the United States shall not be liable for damages of any kind arising out of any act, omission, or occurrence based on its prior ownership of the conveyed property. Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

Summary: Grants to the Authority at no cost a right-of-way across all public land and withdrawn land on which the Project is situated and across any Federal lands as reasonably necessary for the operation, maintenance, replacement, and repair of the Project, including existing access routes. Provides that such rights-of-way shall be valid for as long as they are needed for municipal water supply purposes and shall not require payment of rental or other fee. Requires the Secretary, if such conveyance has not occurred within 12 months after the effective date of this Act, to report on its status to Congress.


SECTION 1. DEFINITIONS. In this Act: (1) Route 66.--The term ``Route 66'' means-- (A) portions of the highway formerly designated as United States Route 66 that remain in existence as of the date of enactment of this Act; and (B) public and private land in the vicinity of the highway. (2) Preservation office.--The term ``Preservation Office'' means the Office for the Preservation of America's Main Street established by the Secretary under section 3. (3) Preservation of route 66.--The term ``preservation of Route 66'' means the preservation or restoration of portions of the highway, businesses and sites of interest or potentially of interest to the public along the highway, or other resources of the highway. (4) Secretary.--The term ``Secretary'' means the Secretary of the Interior, acting through the Director of the National Park Service. (5) State.--The term ``State'' means a State in which a portion of Route 66 is located. SEC. 2. DESIGNATION. Route 66 is designated as ``America's Main Street''. SEC. 3. MANAGEMENT. (a) Establishment of Office.--The Secretary shall establish an office, to be known as the ``Office for the Preservation of America's Main Street''. (b) Designation of Officials.--The Secretary shall designate officials of the National Park Service stationed at locations convenient to the States and interested persons in the States, to perform the functions of the Preservation Office under this Act. (c) General Functions.--The Preservation Office shall-- (1) support efforts of State and local public and private persons and entities in the States to preserve Route 66 by providing technical assistance, participating in cost-sharing programs, and making grants and loans; (2) act as a clearinghouse for communication among Federal, State, and local agencies and private persons and entities interested in the preservation of Route 66; and (3) assist the States in determining the appropriate form of and establishing and supporting a non-Federal entity or entities to perform the functions of the Preservation Office after the Preservation Office is terminated. (d) Authorities.--In carrying out this Act, the Preservation Office may-- (1) enter into cooperative agreements; (2) accept donations; (3) provide cost-share grants; (4) provide technical assistance in historic preservation and fundraising; and (5) conduct research. (e) Road Signs.--The Preservation Office shall sponsor a road sign program on Route 66 to be implemented on a cost-sharing basis with State and local organizations. (f) Preservation Assistance.-- (1) In general.--The Preservation Office shall provide assistance in the preservation of Route 66 in a manner that is compatible with the idiosyncratic nature of the highway. (2) Planning.--The Preservation Office shall not prepare or require preparation of an overall management plan for Route 66, but shall cooperate with the States and local public and private persons and entities in developing local preservation plans to guide efforts to protect the most important or representative resources of Route 66. SEC. 4. RESOURCE TREATMENT. (a) Technical Assistance Program.-- (1) In general.--The Preservation Office shall develop a program of technical assistance in the preservation of Route 66. (2) Guidelines for preservation needs.-- (A) In general.--As part of the program under paragraph (1), the Preservation Office shall establish guidelines for setting priorities for preservation needs. (B) Basis.--The guidelines under subparagraph (A) may be based on national register standards, modified as appropriate to meet the needs of Route 66 so as to allow for the preservation of the spirit of Route 66 by including more modern resources that are integral to the evolution of the Route 66 experience. (b) Program for Coordination of Activities.-- (1) In general.--The Preservation Office shall coordinate a program of historic research, curation, preservation strategies, and the collection of oral and video histories of Route 66. (2) Design.--The program under paragraph (1) shall be designed for continuing use and implementation by other organizations after the Preservation Office is terminated. (c) Cost-share Grants.--Cost-share grants for preservation of Route 66 shall be available for resources that meet the guidelines under subsection (a). SEC. 5. AUTHORIZATION OF APPROPRIATIONS. There are authorized to be appropriated such sums as are necessary to carry out this Act. SEC. 6. TERMINATION. The Preservation Office shall terminate on the date that is 10 years after the date of enactment of this Act.

Summary: Designates portions of the highway formerly designated as U.S. Route 66 that remain in existence as "America's Main Street." Directs the Secretary of the Interior to: (1) establish the Office for the Preservation of America's Main Street; and (2) designate National Park Service officials stationed at locations convenient to the States in which a portion of Route 66 is located and interested persons in such States to perform Office functions. Requires the Office to: (1) support efforts of State and local public and private persons and entities in such States to preserve Route 66 by providing technical assistance, participating in cost-sharing programs, and making grants and loans; (2) act as a clearinghouse for communication among Federal, State, and local agencies and private persons and entities interested in the preservation of Route 66; and (3) assist such States in determining the appropriate form of and establishing and supporting a non-Federal entity or entities to perform the Office's functions after it is terminated. Authorizes the Office to: (1) enter into cooperative agreements; (2) accept donations; (3) provide cost-share grants; (4) provide technical assistance in historic preservation and fundraising; and (5) conduct research. Requires the Office: (1) to sponsor a road sign program on Route 66 to be implemented on a cost-sharing basis with State and local organizations; (2) to provide assistance in the preservation of Route 66 that is compatible with the idiosyncratic nature of the highway; (3) not to prepare an overall management plan for Route 66, but to cooperate with the States and local public and private persons and entities in developing local preservation plans to guide efforts to protect the most important or representative resources of Route 66; (4) to develop a technical assistance program in the preservation of Route 66, including guidelines for setting priorities for preservation needs; and (5) to coordinate a program of historic research, curation, preservation strategies, and collection of oral and video histories of Route 66 designed for continuing use and implementation by other organizations after the Office is terminated. Makes available cost-share grants for the preservation of Route 66 for resources that meet the guidelines under the program. Authorizes appropriations. Terminates the Office ten years after the date of enactment of this Act.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Camera Accountability Maintenance and Transparency in Policing Act of 2017'' or the ``CAM TIP Act of 2017''. SEC. 2. BODY-WORN CAMERA GRANTS. Title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3711 et seq.) is amended by adding at the end the following: ``PART MM--BODY-WORN CAMERA GRANTS ``SEC. 3031. IN GENERAL. ``From amounts made available to the Bureau of Justice Assistance, the Director of the Bureau of Justice Assistance may make grants to States, units of local government, and Indian tribes for the acquisition, operation, and maintenance of body-worn cameras for law enforcement officers. In making such grants, the Director shall assess the program proposed by the applicant for the elements described in section 3033. ``SEC. 3032. USES OF FUNDS. ``Grants awarded under this part shall be-- ``(1) distributed directly to the State, unit of local government, or Indian tribe; and ``(2) used for the program described under section 3033. ``SEC. 3033. PROGRAM DESCRIBED. ``The program described in this section is any program implemented by a grantee requiring the use of body-worn cameras by law enforcement officers in that jurisdiction, which-- ``(1) establishes policies and procedures for when law enforcement officers should wear, activate, and deactivate body-worn cameras; ``(2) ensures the protection of the civil liberties of members of general public relating to the use of body-worn cameras by law enforcement officers; ``(3) establishes policies limiting the use of recordings of body-worn cameras to monitor the conduct of law enforcement officers outside of their interactions, in an official capacity, with members of the general public; ``(4) establishes or proposes to develop standards relating to the effective placement, on a law enforcement officer's body, of a body-worn camera; ``(5) describes the best practices for receiving an accurate narrative from the recordings of body-worn cameras; ``(6) establishes policies for the collection and storage of the recordings of body-worn cameras; ``(7) establishes policies relating to the availability of recordings of body-worn cameras-- ``(A) to the general public; ``(B) to victims of crimes; and ``(C) for internal use by the law enforcement agency; and ``(8) has in place guidelines and training courses for law enforcement officers relating to the proper management and use of body-worn cameras. ``SEC. 3034. MATCHING REQUIREMENTS. ``(a) Federal Share.--The portion of the costs of a program provided by a grant under this part may not exceed 50 percent. Any funds appropriated by Congress for the activities of any agency of an Indian tribal government or the Bureau of Indian Affairs performing law enforcement functions on any Indian lands may be used to provide the non-Federal share of a matching requirement funded under this subsection. ``(b) Non-Federal Share.--The non-Federal share of payments made under this part may be made in cash or in-kind fairly evaluated, including planned equipment or services. ``SEC. 3035. FUNDING. ``Grants under this part may be made using the funds that are available under section 506(a)(1).''. SEC. 3. STUDY ON THE COST OF THE PURCHASE AND USE OF BODY-WORN CAMERAS BY LAW ENFORCEMENT AGENCIES. (a) Study.--The Attorney General shall conduct a study on the cost to State and local law enforcement agencies of purchasing and using body-worn cameras or other similar cameras, including gun-mounted cameras. (b) Report.--Not later than 180 days after the date of the enactment of this Act, the Attorney General shall submit to Congress a report that contains the results of the study conducted under subsection (a). SEC. 4. ESTABLISHMENT OF TASK FORCE ON COMMUNITY POLICING AND BODY CAMERA ACCOUNTABILITY. There shall be established in the Department of Justice a task force to do the following: (1) The task force shall be created to provide recommendations on community policing, including best practices for creating accountability and transparency. (2) Not later than one year after the date of the enactment of this Act, the task force shall provide a report to the Congress, which shall include the recommendations under paragraph (1). (3) Membership shall include representatives of civil rights organizations, Federal, State, and local law enforcement personnel, and community policing experts. (4) The task force shall develop proper body-worn camera training protocol. (5) The task force shall study the impact that citizen review boards could have on investigating cases of alleged police misconduct. (6) Not later than 1 year after implementation of the body camera requirement policy under section 3033 of title I of the Omnibus Crime Control Act of 1968, the task force shall conduct a survey to determine best practices and effectiveness of the policy with findings to be reported back to the Congress. SEC. 5. GAO REPORT ON PENTAGON'S 1033 PROGRAM. Not later than 90 days after the date of enactment of this Act, the Comptroller General of the United States shall submit to the Congress a report on the Department of Defense Excess Personal Property Program established pursuant to section 1033 of the National Defense Authorization Act for Fiscal Year 1997 (Public Law 104-201), that includes information on-- (1) which jurisdictions equipment is sent to; (2) the value of equipment sent to each jurisdiction; (3) the level of training provided to officers; and (4) how the equipment is used in the jurisdiction.

Summary: Camera Accountability Maintenance and Transparency in Policing Act of 2017 or the CAM TIP Act of 2017 This bill amends the Omnibus Crime Control and Safe Streets Act of 1968 to establish a grant program for state, local, and tribal governments to acquire, operate, and maintain body-worn cameras for law enforcement officers. Additionally, it establishes a task force in the Department of Justice (DOJ) to provide recommendations on community policing, including best practices for accountability and transparency. DOJ must study the cost to purchase and use body-worn cameras. Finally, the Government Accountability Office must study and report on the Department of Defense Excess Personal Property Program.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Improving Corporate Governance Through Diversity Act of 2017''. SEC. 2. SUBMISSION OF DATA RELATING TO DIVERSITY BY CERTAIN CONTRACTORS. (a) In General.--Chapter 47 of subtitle I of title 41, United States Code, is amended by adding at the end the following new section: ``Sec. 4713. Submission of data relating to diversity by certain contractors. ``(a) Submission of Data.--In the case of the award of a contract in an amount of $5,000,000 or more to a covered contractor, the head of an executive agency shall require the contractor to submit, not later than 60 days after the award of the contract, the following: ``(1) Data on the racial, ethnic, and gender composition of the board of directors and the C-level executives of the covered contractor. ``(2) Data on the affiliation of any member of the board of directors or any C-level executive to a historically underrepresented group, including veterans of the Armed Forces and individuals with disabilities. ``(3) Any plan or strategy that exists on the date of the submission of data under this subsection to improve the diversity of the board of directors or the C-level executives of the covered contractor. ``(b) Reports.-- ``(1) Quarterly report to general services administration.--After the end of a calendar quarter, each executive agency shall submit to the Administrator of General Services a report that includes the data submitted by contractors under subsection (a) during the quarter covered. ``(2) Annual report to congress and offices of minority and women inclusion.-- ``(A) In general.--Not later than February 14 of each calendar year, the Administrator of General Services shall submit to Congress and each Office of Minority and Women Inclusion established under section 342 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (12 U.S.C. 5452) an annual report that-- ``(i) includes the data submitted to the Administrator under paragraph (1) during the preceding calendar year and the data submitted under section 13(s) of the Securities Exchange Act of 1934; ``(ii) uses the data described in clause (i), as well as information from other reliable sources, to analyze the diversity of the board of directors and the C-level executives of each entity submitting data in comparison to the industry peers of such entity, including any trends and progress related to such diversity; and ``(iii) based on the analysis conducted under clause (ii), lists each entity submitting data that is significantly lagging behind the industry peers of such entity with respect to the diversity of the board of directors and the C-level executives. ``(B) Public availability.--The Administrator of General Services shall make publicly available each annual report submitted under subparagraph (A). ``(c) Public Comment.--After the end of the four-year period beginning on the date of the enactment of this section, and every four years thereafter, the Administrator of General Services shall review the implementation of the requirements of this section and provide an opportunity for public comment on such review. ``(d) Definitions.--In this section: ``(1) Covered contractor.--The term `covered contractor' means a for-profit business with annual gross receipts in excess of $1,000,000,000 during the year preceding the submission of a bid or proposal for a contract described in subsection (a). ``(2) C-level executive.--The term `C-level executive' means the most senior executive officer, information officer, technology officer, financial officer, compliance officer, or security officer of a covered contractor.''. (b) Clerical Amendment.--The table of sections at the beginning of chapter 47 of such title is amended by inserting after the item relating to section 4712 the following new item: ``4713. Submission of data relating to diversity by certain contractors.''. SEC. 3. SUBMISSION OF DATA RELATING TO DIVERSITY BY ISSUERS. (a) In General.--Section 13 of the Securities Exchange Act of 1934 (15 U.S.C. 78m) is amended by adding at the end the following: ``(s) Submission of Data Relating to Diversity.-- ``(1) Submission of data.--Each issuer required to file an annual report under subsection (a) shall disclose in that report, the following: ``(A) Data on the racial, ethnic, and gender composition of the board of directors and the C-level executives of the issuer. ``(B) Data on the affiliation of any member of the board of directors or any C-level executive of the issuer to a historically underrepresented group, including veterans of the Armed Forces and individuals with disabilities. ``(C) Any plan or strategy that exists on the date of the submission of data under this paragraph to improve the diversity of the board of directors or the C-level executives of the issuer. ``(2) C-level executive defined.--In this subsection, the term `C-level executive' means the most senior executive officer, information officer, technology officer, financial officer, compliance officer, or security officer of an issuer.''. (b) Corporate Governance Regulations.--Not later than 90 days after the date of the enactment of this Act, the Securities and Exchange Commission shall revise paragraph (v) of section 229.407(c)(2) of title 17, Code of Federal Regulations, to require that when the description described in such paragraph is presented in a proxy or information statement relating to the election of directors, the qualities and skills described in such paragraph, along with the nominee's gender, race, ethnicity, and affiliation with a historically underrepresented group should be presented in a chart or matrix form.

Summary: Improving Corporate Governance Through Diversity Act of 2017 This bill directs executive agencies to require any covered contractor (a for-profit business with gross receipts exceeding $1 billion for the previous year) awarded a contract of $5 million or more to submit, within 60 days: data on the racial, ethnic, and gender composition of such contractor's board of directors and senior executives; data on the affiliation of any such board member or executive to a historically underrepresented group, including veterans and individuals with disabilities; and any plan or strategy to improve the diversity of such board members or executives. Each agency shall submit quarterly reports on such data to the General Services Administration, which shall report to Congress annually on the diversity of such contractor boards and executives. The Securities Exchange Act of 1934 is amended to require each issuer of a registered security to disclose such data, plan, and strategy in its required annual report. The Securities and Exchange Commission must revise corporate governance regulations to require that when the description is presented in a proxy or information statement relating to the election of directors, the nominee's qualities and skills, along with the nominee's gender, race, ethnicity, and affiliation with a historically underrepresented group, are presented in a chart or matrix form.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Medicaid Mammography Coverage Act of 1993''. SEC. 2. COVERAGE OF SCREENING MAMMOGRAPHY UNDER MEDICAID. (a) In General.--Section 1905(a) of the Social Security Act (42 U.S.C. 1396d(a)), as amended by the Omnibus Budget Reconciliation Act of 1990, is amended-- (1) by striking ``and'' at the end of paragraph (21); (2) in paragraph (24), by striking the comma at the end and inserting a semicolon; (3) by redesignating paragraphs (22), (23), and (24) as paragraphs (21), (22), and (23), respectively, and by transferring and inserting paragraph (25) after paragraph (23), as so redesignated; and (4) by inserting after paragraph (23) the following new paragraph: ``(24) screening mammography (as defined in subsection (t)(1)) that meets the quality standards established under section 1834(c)(3), to the extent consistent with the frequency permitted under subsection (t)(2); and''. (b) Frequency of Coverage.--Section 1905 of the Social Security Act (42 U.S.C. 1396d) is amended by adding at the end the following new subsection: ``(t) Coverage of Screening Mammography.-- ``(1) Definition.--The term `screening mammography' means a radiologic procedure provided to a woman for the purpose of early detection of breast cancer and includes a physician's interpretation of the results of the procedure. ``(2) Frequency covered.-- ``(A) In general.--Subject to revision by the Secretary under subparagraph (B)-- ``(i) Medical assistance is not required to be made under this title for screening mammography performed on a woman under 35 years of age. ``(ii) Medical assistance is available under this title for only 1 screening mammography performed on a woman over 34 years of age, but under 40 years of age. ``(iii) In the case of a woman over 39 years of age, but under 50 years of age, who-- ``(I) is at a high risk of developing breast cancer (as determined pursuant to factors identified by the Secretary), medical assistance is not required to be made available under this title for a screening mammography performed within 11 months of a previous screening mammography, or ``(II) is not at a high risk of developing breast cancer, medical assistance is not required to be made available under this title for a screening mammography performed within 23 months of a previous screening mammography. ``(iv) In the case of a woman over 49 years of age, medical assistance is not required to be made available under this title for screening mammography performed within 11 months of a previous screening mammography. ``(B) Revision of frequency.-- ``(i) Review.--The Secretary, in consultation with the Director of the National Cancer Institute, shall review periodically appropriate frequency for performing screening mammography, based on age and such other factors as the Secretary believes to be pertinent. ``(ii) Revision of frequency.--The Secretary, taking into consideration the review made under clause (i), may revise from time to time the frequency with which medical assistance is required to be made available under this title, but no such revision shall apply to screening mammography performed before January 1, 1993.''. (c) Conforming Amendments.--(1) Section 1902(a)(10(A) of such Act (42 U.S.C. 1396a(a)(10)(A)) is amended by striking ``(17) and (21)'' and inserting ``(17), (21) and (24)''. (2) Section 1902(a)(10)(C)(iv) (42 U.S.C. 1396a(a)(10)(C)(iv)) is amended-- (A) by striking ``(5) and (17)'' and inserting ``(5), (17), and (24)''; and (B) by striking ``through (21)'' and inserting ``through (24)''. (3) Section 1902(j) (42 U.S.C. 1396a(j)) is amended by striking ``through (22)'' and inserting ``through (24)''. (4) Sections 1916(a)(2)(D) and 1916(b)(2)(D) (42 U.S.C. 1396o(a)(2)(D), 1396o(b)(2)(D)) are each amended by inserting ``services described in section 1905(a)(24)'' before ``family planning services''. (d) Effective Date.--(1) Except as provided in paragraph (2), the amendments made by subsections (a), (b), and (c) shall apply to screening mammography performed on or after January 1, 1994, without regard to whether or not final regulations to carry out such amendments have been promulgated by such date. (2) In the case of a State plan for medical assistance under title XIX of the Social Security Act which the Secretary of Health and Human Services determines requires State legislation (other than legislation appropriating funds) in order for the plan to meet the additional requirement imposed by the amendments made by this section, the State plan shall not be regarded as failing to comply with the requirements of such title solely on the basis of its failure to meet this additional requirement before the first day of the first calendar quarter beginning after the close of the first regular session of the State legislature that begins after the date of the enactment of this Act. For purposes of the previous sentence, in the case of a State that has a 2-year legislative session, each year of such session shall be deemed to be a separate regular session of the State legislature.

Summary: Medicaid Mammography Coverage Act of 1993 - Amends title XIX (Medicaid) of the Social Security Act to provide Medicaid coverage of screening mammographies for women age 35 and older. Varies the permissible frequency of such covered tests on the basis of a woman's age and her risk of developing breast cancer. Directs the Secretary to periodically review and revise permissible frequencies of such tests.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Smart Water Management Conservation and Efficiency Act of 2014''. SEC. 2. SMART WATER MANAGEMENT PILOT PROGRAM. (a) Definitions.--In this section: (1) Eligible entity.--The term ``eligible entity'' means-- (A) a utility; (B) a municipality; (C) a water district; and (D) any other authority that provides drinking water, wastewater treatment, or water reuse services. (2) Secretary.--The term ``Secretary'' means the Secretary of Energy. (3) Smart water management pilot program.--The term ``smart water management pilot program'' or ``pilot program'' means the pilot program established under subsection (b). (b) Smart Water Management Pilot Program.-- (1) In general.--The Secretary shall establish and carry out a smart water management pilot program in accordance with this section. (2) Purpose.--The purpose of the smart water management pilot program is to award grants to eligible entities to demonstrate and deploy novel and innovative technology-based solutions that will-- (A) increase the energy and water efficiency of drinking water, wastewater treatment, and water reuse systems; (B) improve drinking water, water reuse, and wastewater treatment systems to help communities across the United States make significant progress in conserving water, saving energy, and reducing costs; and (C) support the implementation of innovative processes and the installation of advanced automated systems that provide real-time data on energy and water. (3) Project selection.-- (A) In general.--The Secretary shall make competitive, merit-reviewed grants under the pilot program to not less than 3, but not more than 5, eligible entities. (B) Selection criteria.--In selecting an eligible entity to receive a grant under the pilot program, the Secretary shall consider-- (i) energy and cost savings; (ii) the novelty of the technology to be used; (iii) the degree to which the project integrates next-generation sensors, software, analytics, and management tools; (iv) the anticipated cost-effectiveness of the pilot project in terms of energy efficiency savings, water savings or reuse, and infrastructure costs averted; (v) whether the technology can be deployed in a variety of geographic regions and the degree to which the technology can be implemented on a smaller or larger scale; and (vi) whether the project will be completed in 5 years or less. (C) Applications.-- (i) In general.--Subject to clause (ii), an eligible entity seeking a grant under the pilot program shall submit to the Secretary an application at such time, in such manner, and containing such information as the Secretary determines to be necessary. (ii) Contents.--An application under clause (i) shall, at a minimum, include-- (I) a description of the project; (II) a description of the technology to be used in the project; (III) the anticipated results, including energy and water savings, of the project; (IV) a comprehensive budget for the project; (V) the names of the project lead organization and any partners; (VI) the number of users to be served by the project; and (VII) any other information that the Secretary determines to be necessary to complete the review and selection of a grant recipient. (4) Administration.-- (A) In general.--Not later than 300 days after the date of enactment of this Act, the Secretary shall select grant recipients under this section. (B) Evaluations.--The Secretary shall annually carry out an evaluation of each project for which a grant is provided under this section that-- (i) evaluates the progress and impact of the project; and (ii) assesses the degree to which the project is meeting the goals of the pilot program. (C) Technical assistance.--On the request of a grant recipient, the Secretary shall provide technical assistance. (D) Best practices.--The Secretary shall make available to the public-- (i) a copy of each evaluation carried out under subparagraph (B); and (ii) a description of any best practices identified by the Secretary as a result of those evaluations. (E) Report to congress.--The Secretary shall submit to Congress a report containing the results of each evaluation carried out under subparagraph (B). (c) Funding.-- (1) In general.--The Secretary shall use not less than $7,500,000 of amounts made available to the Secretary to carry out this section. (2) Prioritization.--In funding activities under this section, the Secretary shall prioritize funding in the following manner: (A) Any unobligated amounts made available to the Secretary to carry out the activities of the Energy Efficiency and Renewable Energy Office. (B) Any unobligated amounts (other than those described in subparagraph (A)) made available to the Secretary.

Summary: Smart Water Management Conservation and Efficiency Act of 2014 - Directs the Secretary of Energy (DOE) to establish and carry out a smart water management pilot program to award grants to three to five eligible entities (authorities that provide drinking water, wastewater treatment, or water reuse services) to demonstrate and deploy novel and innovative technology-based solutions that will: (1) increase the energy and water efficiency of drinking water, wastewater treatment, and water reuse systems; (2) improve such systems to help communities make significant progress in conserving water, saving energy, and reducing costs; and (3) support the implementation of innovative processes and the installation of advanced automated systems that provide real-time data on energy and water. Directs the Secretary, in selecting grant recipient, to consider: energy and cost savings; the novelty of the technology to be used; the degree to which the project integrates next-generation sensors, software, analytics, and management tools; the anticipated cost-effectiveness of the pilot project in terms of energy efficiency savings, water savings or reuse, and infrastructure costs averted; whether the technology can be deployed in a variety of geographic regions and the degree to which the technology can be implemented on a smaller or larger scale; and whether the project will be completed in five years or less. Requires the Secretary to evaluate, annually, each project for which a grant is provided and make best practices identified available to the public.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Medicare Incentive Access Act of 2002''. SEC. 2. INCENTIVE PAYMENT IN MEDICARE HEALTH PROFESSIONAL SHORTAGE AREAS DEMONSTRATION PROJECT. Title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.) is amended by adding at the end the following new section: ``incentive payments in medicare health professional shortage areas demonstration project ``Sec. 1897. (a) Establishment.-- ``(1) In general.--The Secretary shall establish a demonstration project under which-- ``(A) pursuant to paragraph (3), the Secretary designates areas in a State selected under paragraph (5) as medicare health professional shortage areas; and ``(B) an incentive payment is provided under part B to primary care physicians for each physician's service (as defined in section 1861(q)) that is furnished in a medicare health professional shortage area to an individual enrolled under such part. ``(2) Primary care physician defined.--For purposes of this section, the term `primary care physician' has the meaning given such term for purposes of designating health professional shortage areas under section 332(a) of the Public Health Service Act (42 U.S.C. 254e(a)). ``(3) Designation of areas.--The Secretary shall designate an area in a State selected under paragraph (5) as a medicare health professional shortage area if the Secretary determines, using the methodology established under subsection (b)(1)(B), that individuals enrolled under part B and residing in the area have inadequate access to primary care physicians. ``(4) Terms and conditions.-- ``(A) Incentive payment in addition to payment otherwise made.-- ``(i) In general.--Subject to clause (ii), the incentive payment made under the demonstration project for a physician's service shall be in addition to the amount otherwise made for the service under part B. ``(ii) No payments under the incentive payment program in a demonstration state during operation of the demonstration program.-- Subject to subparagraph (D), notwithstanding section 1833(m), during the operation of the demonstration project in a State selected under paragraph (5), the Secretary may not make any incentive payment to any physician under such section for any service furnished in any part of such State, regardless of-- ``(I) whether the physician is eligible for bonus payments under the demonstration program; and ``(II) where the service was furnished in the State. ``(B) Amount of incentive payment.--The amount of the incentive payment for a physician's service furnished under the demonstration project shall be an amount equal to 40 percent of the payment amount for the service under part B. ``(C) No effect on amount of coinsurance an individual is required to pay.--The amount of any coinsurance that an individual enrolled under part B is responsible for paying with respect to a physicians' service furnished to the individual shall be determined as if this section had not been enacted. ``(D) No effect on payments to critical access hospitals.--The amount of payment for outpatient critical access services of a critical access hospital under section 1834(g) shall be determined as if this section had not been enacted. ``(5) Demonstration sites.--The Secretary shall conduct the demonstration project in 5 States selected by the Secretary as demonstration sites. ``(6) Automation of incentive payments.-- ``(A) In general.--Under the demonstration project, incentive payments under paragraph (1)(B) to a primary care physician shall be made automatically to the physician rather than the physician being responsible for determining when a payment is required to be made under that paragraph. ``(B) Incentive payment based on zip codes.--In order to comply with subparagraph (A), the Secretary shall establish procedures in which the amount of payment otherwise made for a physician's service is automatically increased by the amount of the incentive payment under the demonstration project if the service was furnished in any zip code that is entirely or partially in a designated medicare health professional shortage area in a State selected under paragraph (5). ``(7) Duration.--The demonstration project shall be conducted for a 3-year period. The period for establishing the methodology under subsection (b) shall not be counted for purposes determining such 3-year period. ``(b) Establishment of Methodology for Assisting Secretary in Designating Medicare Health Professional Shortage Areas.-- ``(1) In general.--The Secretary shall select 1 or more Federal rural health research centers within the Health Resources Services Administration to establish a methodology to assist the Secretary in designating areas within the States selected under subsection (a)(5) as medicare health professional shortage areas pursuant to subsection (a)(3). ``(2) Rules for establishing methodology.-- ``(A) In general.--The methodology established under paragraph (1) shall address-- ``(i) how to measure the percentage of the total population in an area that consists of individuals enrolled under part B; and ``(ii) the appropriate ratio of such individuals to primary care physicians in an area in order to ensure that such individuals have adequate access to services furnished by such physicians. ``(B) Methodology may be similar to methodologies used under the public health service act.--The methodology established under paragraph (1) may be similar to methodologies utilized by the Secretary for designating areas, and population groups within areas, as health professional shortage areas under section 332(a) of the Public Health Service Act (42 U.S.C. 254e(a)). ``(C) Consultation.--The Federal rural health research centers selected under paragraph (1) shall consult with the State and local medical societies of the States selected under subsection (a)(5) in establishing the methodology under paragraph (1). ``(c) No Effect on Designation as a Health Professional Shortage Area.--Except as provided in subsection (a)(4)(A)(ii), the designation of an area as a medicare health professional shortage area under subsection (a)(3) shall have no effect on the designation of such area as a health professional shortage area under section 332(a) of the Public Health Service Act (42 U.S.C. 254e(a)). ``(d) Waiver Authority.--The Secretary may waive such requirements of title XI and this title as may be necessary for the purpose of carrying out the demonstration project. ``(e) Report.-- ``(1) In general.--Not later than 6 months after the completion of the demonstration project, the Secretary shall submit to Congress a report on such project. ``(2) Contents.--The report submitted under paragraph (1) shall contain-- ``(A) an evaluation of whether the demonstration project has had the effect of stabilizing, maintaining, or increasing access of individuals enrolled under part B to physicians' services furnished by primary care physicians, including whether the amount of the incentive payment is adequate to stabilize, maintain, or increase such access and if not, then what amount will; ``(B) a comparison of the effectiveness of the demonstration project in stabilizing, maintaining, or increasing such access with the effectiveness of other Federal, State, and local programs, such as the incentive program under section 1833(m), that are designed to stabilize, maintain, or increase such access; ``(C) recommendations for such legislation and administrative actions as the Secretary considers appropriate; and ``(D) any other items that the Secretary considers appropriate. ``(f) Funding.-- ``(1) Incentive payments.--The Secretary shall use funds in the Federal Supplementary Medical Insurance Trust Fund under section 1841 to make the incentive payments under this section. ``(2) Establishment of methodology.-- ``(A) In general.--There is authorized to be appropriated $6,000,000 to establish the methodology under subsection (b)(1). ``(B) Availability.--Any amounts appropriated pursuant to subparagraph (A) shall remain available until expended.''.

Summary: Medicare Incentive Access Act of 2002 - Amends title XVIII (Medicare) of the Social Security Act (SSA) part B (Supplementary Medical Insurance) to establish a three-year demonstration project under which the Secretary of Health and Human Services shall: (1) select one or more Federal rural health research centers within the Health Resources Services Administration to develop a methodology for designating Medicare health professional shortage areas; (2) select five States as demonstration sites and designate Medicare health professional shortage areas in them; and (3) provide incentive payments to primary care physicians to service those shortage areas.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Keeping Salvadoran Families Together Act''. SEC. 2. ADJUSTMENT OF STATUS FOR CERTAIN NATIONALS OF EL SALVADOR GRANTED OR ELIGIBLE FOR TEMPORARY PROTECTED STATUS. (a) In General.--Title II of the Immigration and Nationality Act (8 U.S.C. 1101 et seq.) is amended by inserting after section 244 the following: ``SEC. 244A. ADJUSTMENT OF STATUS FOR CERTAIN NATIONALS OF EL SALVADOR GRANTED OR ELIGIBLE FOR TEMPORARY PROTECTED STATUS. ``(a) In General.--The status of any alien described in subsection (c) shall be adjusted by the Secretary of Homeland Security to that of an alien lawfully admitted for permanent residence, if the alien-- ``(1) applies for such adjustment within 3 years after the date of the enactment of this section; ``(2) is determined to be admissible to the United States for permanent residence; and ``(3) meets the criteria established under subsection (c). ``(b) Certain Grounds for Inadmissability Inapplicable.-- ``(1) In general.--For purposes of determining admissibility under subsection (a)(2), the grounds for inadmissibility specified in paragraphs (4), (5), (6)(A), and (7)(A) of section 212(a) of the Immigration and Nationality Act shall not apply. ``(2) Additional waiver for individual aliens.--The Secretary may waive any other provision of section 212(a) in the case of an individual alien for humanitarian purposes, to assure family unity, or when it is otherwise in the public interest. ``(c) Aliens Eligible for Adjustment of Status.--An alien shall be eligible for adjustment of status if the alien-- ``(1) is a national of El Salvador who was granted temporary protected status, or was otherwise eligible for temporary protected status, on or before the date of the enactment of this section; and ``(2) has been continuously physically present in the United States for a period of not less than 3 years before the date of the enactment of this section. ``(d) Waiver Authorized.--Notwithstanding any provision of this Act, an alien who fails to meet the continuous physical presence requirement under paragraph (2) of subsection (c) shall be considered eligible for status adjustment as provided in this section if the Attorney General or the Secretary determines that the removal of the alien from the United States would result in extreme hardship to the alien, their spouse, their children, their parents, or their domestic partner. ``(e) Effect of Application on Certain Orders.--An alien present in the United States who has been ordered removed or has been granted voluntary departure from the United States may, notwithstanding such order, apply for adjustment of status under this section. Such alien shall not be required to file a separate motion to reopen, reconsider, or vacate the order of removal. If the Secretary approves the application, the Secretary shall cancel the order of removal. If the Secretary renders a final administrative decision to deny the application, the order of removal shall be effective and enforceable to the same extent as if the application had not been made. ``(f) Work Authorization.--The Secretary shall authorize an alien who has applied for adjustment of status under this section to engage in employment in the United States during the pendency of such application and shall provide the alien with an appropriate document signifying authorization of employment. ``(g) Adjustment of Status for Certain Family Members.-- ``(1) In general.--The status of an alien shall be adjusted by the Secretary to that of an alien lawfully admitted for permanent residence if the alien-- ``(A) is the spouse, parent, or unmarried son or daughter of an alien whose status is adjusted under this section; ``(B) applies for adjustment under this section within 3 years after the date of the enactment of this section; and ``(C) is determined to be admissible to the United States for permanent residence. ``(2) Certain grounds for inadmissibility inapplicable.-- For purposes of determining admissibility under subsection (g)(1)(C), the grounds for inadmissibility specified in paragraphs (4), (5), (6)(A), and (7)(A) of section 212(a) shall not apply. ``(h) Availability of Administrative Review.--The Secretary shall provide to aliens applying for adjustment of status under this section the same right to, and procedures for, administrative review as are provided to-- ``(1) applicants for adjustment of status under section 245; and ``(2) aliens subject to removal proceedings under section 240. ``(i) No Offset in Number of Visas Available.--The granting of adjustment of status under this section shall not reduce the number of immigrant visas authorized to be issued under any provision of this Act. ``(j) Treatment of Brief, Casual, and Innocent Departures and Certain Other Absences.--An alien who has failed to maintain the 3-year continuous physical presence requirement under subsection (c) because of brief, casual, and innocent departures or, emergency travel, or extenuating circumstances outside of the control of the alien, shall not be considered to have failed to maintain continuous physical presence in the United States. ``(k) Definition.--In this section, the term `domestic partner' means an adult of at least 18 years of age in a committed relationship with an alien applying for adjustment of status under this section. A committed relationship is one in which the employee and the domestic partner of the employee are each other's sole domestic partner (and are not married to or domestic partners with anyone else) and share responsibility for a significant measure of each other's common welfare and financial obligations. This includes any relationship between two individuals of the same or opposite sex that is granted legal recognition by a State or by the District of Columbia as a marriage or analogous relationship (including a civil union).''. (b) Clerical Amendment.--The table of contents of the Immigration and Nationality Act (8 U.S.C. 1101 et seq.) is amended by inserting after the item relating to section 244 the following: ``Sec. 244A. Adjustment of status for certain nationals of El Salvador granted or eligible for temporary protected status.''. SEC. 3. ADJUSTMENT OF RELATION OF PERIOD OF TEMPORARY PROTECTED STATUS TO CANCELLATION OF REMOVAL. Section 244(e) of the Immigration and Nationality Act (8 U.S.C. 1254a(e)) is amended-- (1) by striking ``With respect to an alien'' and inserting the following: ``(1) In general.--With respect to an alien''; and (2) by adding at the end the following: ``(2) Waiver for certain temporary protected status holders.--The provisions in subsection (e) shall not apply to an alien who is eligible for adjustment of status pursuant to section 244A.''. SEC. 4. ELIGIBILITY FOR NATURALIZATION. (a) In General.--Notwithstanding sections 319(b), 328, and 329 of the Immigration and Nationality Act (8 U.S.C. 1430(b), 1439, and 1440), an alien whose status is adjusted under section 244A of the Immigration and Nationality Act, as added by section 2 of this Act, to that of an alien lawfully admitted for permanent residence may apply for naturalization under chapter 2 of title III of the Immigration and Nationality Act (8 U.S.C. 1421 et seq.) not earlier than 5 years after such adjustment of status. (b) Language Requirement Waiver.--Section 312(b)(2) of the Immigration and Nationality Act (8 U.S.C. 1423(b)(2)) is amended-- (1) in the matter preceding subparagraph (A), by striking ``334, either--'' and inserting ``334--''; (2) in subparagraph (A), by striking ``, or'' at the end and inserting a semicolon; (3) in subparagraph (B), by striking the period at the end and inserting ``; or''; and (4) by adding at the end the following: ``(C) is an alien who received adjustment of status under section 244A.''.

Summary: Keeping Salvadoran Families Together Act This bill amends the Immigration and Nationality Act to permit an alien who is a national of El Salvador in temporary protected status (TPS) to apply for legal permanent resident status if such alien: is eligible for permanent resident status, applies for adjustment within three years, was granted or was eligible for TPS status, and has been continuously physically present in the United States for at least three years. (TPS designations permit eligible nationals of designated counties affected by armed conflict or natural disasters to temporarily reside and work in the United States.) The bill: waives certain grounds of inadmissibility; authorizes the waiver of the continuous physical presence requirement if an alien's removal would cause extreme hardship to the alien or to the alien's spouse, children, parents, or domestic partner; authorizes an alien who has applied for status adjustment to work; and authorizes an alien who has been ordered removed or granted voluntary departure to apply for status adjustment. An alien's spouse, parent, or unmarried child shall have his or her status adjusted to legal permanent resident if such person is eligible for status adjustment and applies within three years.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Beginning Farmers and Ranchers Tax Incentive Act of 2003''. SEC. 2. EXCLUSION OF GAIN FROM SALE OF CERTAIN FARMLAND. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items specifically excluded from gross income) is amended by adding after section 121 the following new section: ``SEC. 121A. EXCLUSION OF GAIN FROM SALE OF QUALIFIED FARM PROPERTY. ``(a) Exclusion.--In the case of a natural person, gross income shall not include-- ``(1) 100 percent of the gain from the sale or exchange of qualified farm property to a first-time farmer (as defined in section 147(c)(2)(C) (determined without regard to clause (i)(II) thereof)) who certifies that the use of such property shall be as a farm for farming purposes for not less than 10 years after such sale or exchange, ``(2) 50 percent of the gain from the sale or exchange of qualified farm property to any other person who certifies that the use of such property shall be as a farm for farming purposes for not less than 10 years after such sale or exchange, and ``(3) 25 percent of the gain from the sale or exchange of qualified farm property to any other person for any other use. ``(b) Limitation on Amount of Exclusion.-- ``(1) In general.--The amount of gain excluded from gross income under subsection (a) with respect to any taxable year shall not exceed $500,000 ($250,000 in the case of a married individual filing a separate return), reduced by the aggregate amount of gain excluded under subsection (a) for all preceding taxable years. ``(2) Special rule for joint returns.--The amount of the exclusion under subsection (a) on a joint return for any taxable year shall be allocated equally between the spouses for purposes of applying the limitation under paragraph (1) for any succeeding taxable year. ``(c) Qualified Farm Property.-- ``(1) Qualified farm property.--For purposes of this section, the term `qualified farm property' means real property located in the United States if, during periods aggregating 3 years or more of the 5-year period ending on the date of the sale or exchange of such real property-- ``(A) such real property was used as a farm for farming purposes by the taxpayer or a member of the family of the taxpayer, and ``(B) there was material participation by the taxpayer (or such a member) in the operation of the farm. ``(2) Definitions.--For purposes of this subsection, the terms `member of the family', `farm', and `farming purposes' have the respective meanings given such terms by paragraphs (2), (4), and (5) of section 2032A(e). ``(3) Special rules.--For purposes of this section, rules similar to the rules of paragraphs (4) and (5) of section 2032A(b) and paragraphs (3) and (6) of section 2032A(e) shall apply. ``(d) Other Rules.--For purposes of this section, rules similar to the rules of subsection (e) and subsection (f) of section 121 shall apply. ``(e) Treatment of Disposition or Change in Use of Property.-- ``(1) In general.--If, as of the close of any taxable year, there is a recapture event with respect to any qualified farm property transferred to the taxpayer in a sale or exchange described in paragraph (1) or (2) of subsection (a), then the tax of the taxpayer under this chapter for such taxable year shall be increased by an amount equal to the product of-- ``(A) the applicable recapture percentage, and ``(B) 10 percent of the taxpayer's adjusted basis in the property on the date such property was transferred to the taxpayer. ``(2) Applicable recapture percentage.-- ``(A) In general.--For purposes of this subsection, the applicable recapture percentage shall be determined from the following table: ``If the recapture event occurs in: The applicable recapture percentage is: Years 1 through 5.................... 100 Year 6............................... 80 Year 7............................... 60 Year 8............................... 40 Year 9............................... 20 Years 10 and thereafter.............. 0. ``(B) Years.--For purposes of subparagraph (A), year 1 shall begin on the date of the sale or exchange described in paragraph (1) or (2) of subsection (a). ``(3) Recapture event defined.--For purposes of this subsection, the term `recapture event' means-- ``(A) Cessation of operation.--The cessation of the operation of any property the sale or exchange of which to the taxpayer is described in paragraph (1) or (2) of subsection (a) as a farm for farming purposes. ``(B) Change in ownership.-- ``(i) In general.--Except as provided in clause (ii), the disposition of a taxpayer's interest in any property the sale or exchange of which to the taxpayer is described in paragraph (1) or (2) of subsection (a). ``(ii) Agreement to assume recapture liability.--Clause (i) shall not apply if the person acquiring such interest in the property agrees in writing to assume the recapture liability of the person disposing of such interest in effect immediately before such disposition. In the event of such an assumption, the person acquiring the interest in the property shall be treated as the taxpayer for purposes of assessing any recapture liability (computed as if there had been no change in ownership). ``(4) Special rules.-- ``(A) No credits against tax.--Any increase in tax under this subsection shall not be treated as a tax imposed by this chapter for purposes of determining the amount of any credit under subpart A, B, or D of this part. ``(B) No recapture by reason of hardship.--The increase in tax under this subsection shall not apply to any disposition of property or cessation of the operation of any property as a farm for farming purposes by reason of any hardship as determined by the Secretary.''. (b) Conforming Amendment.--The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding after the item relating to section 121 the following new item: ``Sec. 121A. Exclusion of gain from sale of qualified farm property.''. (c) Effective Date.--The amendment made by this section shall apply to any sale or exchange on or after the date of the enactment of this Act, in taxable years ending after such date.

Summary: Beginning Farmers and Ranchers Tax Incentive Act of 2003 - Amends the Internal Revenue Code to exclude from gross income: (1) 100 percent of the gain from the sale or exchange of qualified farm property to a first-time farmer who certifies that the use of such property shall be as a farm for farming purposes for not less than 10 years after such sale or exchange; (2) 50 percent of the gain from the sale or exchange of qualified farm property to any other person who certifies that the use of such property shall be as a farm for farming purposes for not less than 10 years after such sale or exchange; and (3) 25 percent of the gain from the sale or exchange of qualified farm property to any other person for any other use. Limits the amount of any of the above exclusions with respect to any taxable year to $500,000 on a joint return.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Small Business Tax Relief Act of 2007''. SEC. 2. WORK OPPORTUNITY CREDIT MADE PERMANENT. (a) In General.--Subsection (c) of section 51 of the Internal Revenue Code of 1986 is amended by striking paragraph (4). (b) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred to individuals who begin work for the employer after the date of the enactment of this Act. SEC. 3. NEW MARKETS TAX CREDIT MADE PERMANENT. (a) In General.--Subparagraph (D) of section 45D(f)(1) of the Internal Revenue Code of 1986 (relating to national limitation on amount of investments designated) is amended by striking ``for 2006, 2007, and 2008'' and inserting ``for 2006 and each calendar year thereafter''. (b) Effective Date.--The amendment made by this section shall take effect on the date of the enactment of this Act. SEC. 4. QUALIFIED LEASEHOLD IMPROVEMENT PROPERTY AND QUALIFIED RESTAURANT PROPERTY TREATED AS 15-YEAR PROPERTY. (a) In General.--Clauses (iv) and (v) of section 168(e)(3)(E) of the Internal Revenue Code of 1986 are each amended by striking ``placed in service before January 1, 2008''. (b) Effective Date.--The amendments made by this section shall apply to property placed in service after December 31, 2007. SEC. 5. RESEARCH CREDIT. (a) In General.--Section 41 of the Internal Revenue Code of 1986 is amended by striking subsection (h). (b) Conforming Amendment.--Section 45C(b)(1) of such Code (relating to qualified clinical testing expenses) is amended by striking subparagraph (D). (c) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred after December 31, 2007. SEC. 6. EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS. (a) In General.--Section 198 is amended by striking subsection (h). (b) Effective Date.--The amendment made by this section shall apply to expenditures paid or incurred after December 31, 2007. SEC. 7. INCREASE IN EXCLUSION OF GAIN FROM QUALIFIED SMALL BUSINESS STOCK. (a) In General.--Paragraph (1) of section 1202(a) of the Internal Revenue Code of 1986 is amended by striking ``50 percent'' and inserting ``62.5 percent''. (b) Empowerment Zone Businesses.--Subparagraph (A) of section 1202(a)(2) is amended-- (1) by striking ``60 percent'' and inserting ``75 percent'', and (2) by striking ``50 percent'' and inserting ``62.5 percent''. (c) Effective Date.--The amendments made by this section shall apply to sales or exchanges of qualified small business stock in taxable years beginning after the date of the enactment of this Act. SEC. 8. QUALIFIED SMALL BUSINESSES ELECTION OF TAXABLE YEAR ENDING IN A MONTH FROM APRIL TO NOVEMBER. (a) In General.--Part I of subchapter E of chapter 1 of the Internal Revenue Code of 1986 (relating to accounting periods) is amended by inserting after section 444 the following new section: ``SEC. 444A. QUALIFIED SMALL BUSINESSES ELECTION OF TAXABLE YEAR ENDING IN A MONTH FROM APRIL TO NOVEMBER. ``(a) General Rule.--A qualified small business may elect to have a taxable year, other than the required taxable year, which ends on the last day of any of the months of April through November (or at the end of an equivalent annual period (varying from 52 to 53 weeks)). ``(b) Years for Which Election Effective.--An election under subsection (a)-- ``(1) shall be made not later than the due date (including extensions thereof) for filing the return of tax for the first taxable year of the qualified small business, and ``(2) shall be effective for such first taxable year or period and for all succeeding taxable years of such qualified small business until such election is terminated under subsection (c). ``(c) Termination.-- ``(1) In general.--An election under subsection (a) shall be terminated on the earliest of-- ``(A) the first day of the taxable year following the taxable year for which the entity fails to meet the gross receipts test, ``(B) the date on which the entity fails to qualify as an S corporation, or ``(C) the date on which the entity terminates. ``(2) Gross receipts test.--For purposes of paragraph (1), an entity fails to meet the gross receipts test if the entity fails to meet the gross receipts test of section 448(c). ``(3) Effect of termination.--An entity with respect to which an election is terminated under this subsection shall determine its taxable year for subsequent taxable years under any other method that would be permitted under subtitle A. ``(4) Income inclusion and deduction rules for period after termination.--If the termination of an election under paragraph (1)(A) results in a short taxable year-- ``(A) items relating to net profits for the period beginning on the day after its last fiscal year-end and ending on the day before the beginning of the taxable year determined under paragraph (4) shall be includible in income ratably over the succeeding 4 taxable years, or (if fewer) the number of taxable years equal to the fiscal years for which the election under this section was in effect, and ``(B) items relating to net losses for such period shall be deductible in the first taxable year after the taxable year with respect to which the election terminated. ``(d) Definitions.--For purposes of this section-- ``(1) Qualified small business.--The term `qualified small business' means an entity-- ``(A)(i) for which an election under section 1362(a) is in effect for the first taxable year or period of such entity and for all subsequent years, or ``(ii) which is treated as a partnership for the first taxable year or period of such entity for Federal income tax purposes, ``(B) which conducts an active trade or business or which would qualify for an election to amortize start- up expenditures under section 195, and ``(C) which is a start-up business. ``(2) Start-up business.--For purposes of paragraph (1)(C), an entity shall be treated as a start-up business so long as not more than 75 percent of the entity is owned by any person who previously conducted a similar trade or business at any time within the 1-year period ending on the date on which such entity is formed. For purposes of the preceding sentence, a person and any other person bearing a relationship to such person specified in section 267(b) or 707(b)(1) shall be treated as one person, and sections 267(b) and 707(b)(1) shall be applied as if section 267(c)(4) provided that the family of an individual consists of the individual's spouse and the individual's children under the age of 21. ``(3) Required taxable year.--The term `required taxable year' has the meaning given to such term by section 444(e). ``(e) Tiered Structures.--The Secretary shall prescribe rules similar to the rules of section 444(d)(3) to eliminate abuse of this section through the use of tiered structures.''. (b) Conforming Amendment.--Section 444(a)(1) of such Code is amended by striking ``section,'' and inserting ``section and section 444A''. (c) Clerical Amendment.--The table of sections for part I of subchapter E of chapter 1 of such Code is amended by inserting after the item relating to section 444 the following new item: ``444A. Qualified small businesses election of taxable year ending in a month from April to November.''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 9. INCREASE IN MAXIMUM NUMBER OF S CORPORATION SHAREHOLDERS. (a) In General.--Subparagraph (A) of section 1361(b)(1) is amended by striking ``100'' and inserting ``150''. (b) Effective Date.--The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 10. GOVERNMENT CONTRACTS WITH SMALL BUSINESSES NOT SUBJECT TO TAX WITHHOLDING. (a) In General.--Paragraph (2) of section 3402(t) is amended by striking ``and'' at the end of subparagraph (H), by striking the period at the end of subparagraph (I) and inserting ``, and'', and by adding at the end the following new subparagraph: ``(J) to any specified small business.''. (b) Specified Small Business.--Subsection (t) of section 3402 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: ``(3) Specified small business.--For purposes of this subsection, the term `specified small business' means a corporation or partnership which meets the gross receipts test of section 448(c) for the taxable year prior to the taxable year in which the payment is received (or, in the case of a sole proprietorship, which would meet such test if such proprietorship were a corporation).''. (c) Effective Date.--The amendments made by this section shall take effect as if included in section 511 of the Tax Increase Prevention and Reconciliation Act of 2005.

Summary: Small Business Tax Relief Act of 2007 - Amends the Internal Revenue Code to: (1) make permanent the work opportunity tax credit, the new markets tax credit, and the tax credit for increasing research activities; (2) make permanent accelerated depreciation of qualified leasehold improvement and restaurant property and expensing of environmental remediation expenditures; (3) increase the partial tax exclusion of gain from sales of certain small business stock for noncorporate business taxpayers and businesses in an empowerment zone; (4) permit certain small businesses to elect taxable years ending between April and November; (5) increase the allowable number of S corporation shareholders from 100 to 150; and (6) exempt certain small businesses from the 3% withholding requirement applicable to payments made to such businesses by government entities.