SECTION 1. SHORT TITLE. This Act may be cited as the ``Emergency Drought Relief Act of 1998''. SEC. 2. LOAN RATES FOR MARKETING ASSISTANCE LOANS FOR CERTAIN CROPS. (a) Wheat.--Subsection (a) of section 132 of the Agricultural Market Transition Act (7 U.S.C. 7232) is amended by striking paragraph (1) and inserting the following new paragraph: ``(1) Loan rate.--Subject to paragraph (2), the loan rate for a marketing assistance loan under section 131 for wheat shall be equal to not less than 85 percent of the simple average price received by producers of wheat, as determined by the Secretary, during the marketing years for the immediately preceding 5 crops of wheat, excluding the year in which the average price was the highest and the year in which the average price was the lowest in the period.''. (b) Feed Grains.--Subsection (b) of such section is amended by striking paragraph (1) and inserting the following new paragraph: ``(1) Loan rate for corn.--Subject to paragraph (2), the loan rate for a marketing assistance loan under section 131 for corn shall be equal to not less than 85 percent of the simple average price received by producers of corn, as determined by the Secretary, during the marketing years for the immediately preceding 5 crops of corn, excluding the year in which the average price was the highest and the year in which the average price was the lowest in the period.''. (c) Upland Cotton.--Subsection (c)(2) of such section is amended by striking ``or more than $0.5192 per pound''. (d) Extra Long Staple Cotton.--Subsection (d) of such section is amended to read as follows: ``(d) Extra Long Staple Cotton.--The loan rate for a marketing assistance loan under section 131 for extra long staple cotton shall be equal to not less than 85 percent of the simple average price received by producers of extra long staple cotton, as determined by the Secretary, during 3 years of the 5-year period ending July 31 of the year preceding the year in which the crop is planted, excluding the year in which the average price was the highest and the year in which the average price was the lowest in the period.''. (e) Oilseeds.--Subsection (f) of such section is amended-- (1) in paragraph (1)(B), by striking ``or more than $5.26''; and (2) in paragraph (2)(B), by striking ``or more than $0.093''. SEC. 3. COST-SHARE ASSISTANCE FOR AGRICULTURAL PRODUCERS PERFORMING CERTAIN DROUGHT ALLEVIATION PROJECTS. (a) Definitions.--In this section: (1) Designated disaster area.--The term ``designated disaster area'' means an area that is covered by a Presidential declaration of major disaster issued under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170) or determined to be a disaster area by the Secretary of Agriculture under subpart A of part 1945 of title 7, Code of Federal Regulations, if the basis for the Presidential declaration or Secretarial determination is at least in part the result of drought conditions in the area. (2) Eligible land.--The term ``eligible land'' means agricultural land, including cropland, rangeland, pasture, and other land on which crops or livestock are produced, or land used to support the production of crops or livestock. (3) Livestock.--The term ``livestock'' means dairy cattle, beef cattle, laying hens, broilers, turkeys, swine, sheep, and such other animals as determined by the Secretary. (4) Producer.--The term ``producer'' means a person who is engaged in livestock or agricultural production (as defined by the Secretary). (b) Authority To Provide Assistance.--During the 1999 through 2002 fiscal years, the Secretary of Agriculture may provide technical assistance and cost-share payments to a producer who undertakes on eligible lands in a designated disaster area a project intended to alleviate or otherwise respond to the effects of drought on crop or livestock production. A producer may apply for cost-share payments under this section before undertaking an eligible project, during the course of the project, or within one year after completing the project. A project may be completed after the expiration of the designation of an area as a designated disaster area. (c) Eligible Projects.--The projects for which assistance may be provided under this section include-- (1) the installation of water wells to be used primarily for crop irrigation or livestock watering; (2) the dredging of ponds or other small bodies of water on eligible lands; and (3) the extension of public water supply lines to serve eligible lands. (d) Offer Selection Process.--The Secretary of Agriculture shall, to the maximum extent practicable, establish a process for selecting applications for financial assistance if there are numerous applications for assistance for eligible projects that would provide substantially the same level of benefits. The process shall be based on-- (1) a reasonable estimate of the projected cost of the proposals and other factors identified by the Secretary for determining which applications will result in the least cost to the program authorized by this section; and (2) such other factors determined by the Secretary that maximize benefits in designated disaster areas per dollar expended. (e) Concurrence of Owner.--If the producer making an offer to receive assistance is a tenant using the eligible land, for the offer to be acceptable, the producer shall obtain the concurrence of the owner of the eligible land with respect to the offer. (f) Amount of Cost-Share Payments.--The Federal share of cost-share payments to a producer proposing to implement one or more eligible project shall be not more than 75 percent of the projected cost of the project, as determined by the Secretary of Agriculture, taking into consideration any payment received by the producer from a State or local government. A producer may not receive cost-share payments under this section for a project if the producer receives cost-share payments or other benefits for the same project under another provision of law. (g) Technical Assistance.--The receipt of technical assistance under this section shall not affect the eligibility of the producer to receive technical assistance under other authorities of law available to the Secretary of Agriculture. (h) Retroactive Effect.--This section shall apply to eligible projects commenced in designated disaster areas on or after January 1, 1998. SEC. 4. AUTHORITY TO PROVIDE EMERGENCY LOANS BASED ON ESTIMATED LOSSES. Subtitle C of the Consolidated Farm and Rural Development Act (7 U.S.C. 1961-1970) is amended by inserting after section 327 the following: ``Sec. 328. In this subtitle, the terms `actual loss' and `actual production loss' mean actual loss or (if greater) the estimated loss as determined by the relevant county committee.''. SEC. 5. BORROWER ELECTION TO DEFER INTEREST PAYMENTS ON EMERGENCY LOANS. Section 324 of the Consolidated Farm and Rural Development Act (7 U.S.C. 1964) is amended by adding at the end the following: ``(f) A borrower of a loan made under this subtitle may elect to defer the payment of any or all interest on the loan until the end of the period for which the loan is made.''.

Summary: Emergency Drought Relief Act of 1998 - Amends the Agricultural Market Transition Act to eliminate marketing assistance loan rate caps for wheat, corn and feed grains, upland and extra long staple cotton, and oilseeds. Authorizes the Secretary of Agriculture to (temporarily) provide cost-share assistance for crop and livestock producers performing certain drought alleviation projects. Makes such assistance available retroactively to eligible projects begun as of January 1, 1998. Amends the Consolidated Farm and Rural Development Act to authorize: (1) emergency loans based upon estimated losses; and (2) emergency loan interest deferral.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Educational Empowerment Act''. SEC. 2. DESIGNATION OF EDUCATIONAL EMPOWERMENT ZONES. (a) In General.--Chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: ``Subchapter X--Educational Empowerment Zones ``Sec. 1400E. Designation of educational empowerment zones. ``SEC. 1400E. DESIGNATION OF EDUCATIONAL EMPOWERMENT ZONES. ``(a) Designation.-- ``(1) Educational empowerment zone.--For purposes of this title, the term `educational empowerment zone' means any area-- ``(A) which is nominated by one or more local governments and the State or States in which it is located for designation as an educational empowerment zone (hereinafter in this section referred to as a `nominated area'), and ``(B) which the Secretary of Health and Human Services and the Secretary of Education (hereinafter in this section referred to as the `Secretaries concerned') jointly designate as an educational empowerment zone. ``(2) Number of designations.--The Secretaries concerned may designate not more than 30 nominated areas as educational empowerment zones. ``(3) Areas designated based on degree of poverty, etc.-- Except as otherwise provided in this section, the nominated areas designated as educational empowerment zones under this subsection shall be those nominated areas with the highest average ranking with respect to the criteria described in subsection (c)(3). For purposes of the preceding sentence, an area shall be ranked within each such criterion on the basis of the amount by which the area exceeds such criterion, with the area which exceeds such criterion by the greatest amount given the highest ranking. ``(4) Limitation on designations.-- ``(A) Publication of regulations.--The Secretaries concerned shall prescribe by regulation no later than 4 months after the date of the enactment of this section-- ``(i) the procedures for nominating an area under paragraph (1)(A), ``(ii) the parameters relating to the size and population characteristics of an educational empowerment zone, and ``(iii) the manner in which nominated areas will be evaluated based on the criteria specified in subsection (c). ``(B) Time limitations.--The Secretaries concerned may designate nominated areas as educational empowerment zones only during the 24-month period beginning on the first day of the first month following the month in which the regulations described in subparagraph (A) are prescribed. ``(C) Procedural rules.--The Secretaries concerned shall not make any designation of a nominated area as an educational empowerment zone under paragraph (2) unless-- ``(i) a nomination regarding such area is submitted in such a manner and in such form, and contains such information, as the Secretaries concerned shall by regulation prescribe, and ``(ii) the Secretaries concerned determine that any information furnished is reasonably accurate. ``(5) Nomination process for indian reservations.--For purposes of this subchapter, in the case of a nominated area on an Indian reservation, the reservation governing body (as determined by the Secretary of the Interior) shall be treated as being both the State and local governments with respect to such area. ``(b) Period for Which Designation Is in Effect.--Any designation of an area as an educational empowerment zone shall remain in effect during the period beginning on the date of the designation and ending on the earliest of-- ``(1) December 31, 2005, ``(2) the termination date designated by the State and local governments in their nomination, or ``(3) the date the Secretaries concerned revoke such designation. ``(c) Area and Eligibility Requirements.-- ``(1) In general.--The Secretary of Commerce may designate a nominated area as an educational empowerment zone under subsection (a) only if the area meets the requirements of paragraphs (2) and (3) of this subsection. ``(2) Area requirements.--For purposes of paragraph (1), a nominated area meets the requirements of this paragraph if-- ``(A) the area is within the jurisdiction of one or more local governments, ``(B) the boundary of the area is continuous, and ``(C) the area does not include an empowerment zone (as defined in section 1393(b)) other than such a zone designated under section 1391(g). ``(3) Eligibility requirements.--For purposes of paragraph (1), a nominated area meets the requirements of this paragraph if the State and the local governments in which it is located certify that the nominated area satisfies such conditions as the Secretary of Education deems appropriate. ``(4) Consideration of dropout rate, etc.--The Secretary of Education, in setting forth the conditions for eligibility pursuant to paragraph (3), shall take into account the extent to which an area has low-income families, a high dropout rate, a high rate of teen pregnancy, and large school class sizes. ``(d) Coordination With Treatment of Enterprise Communities.--For purposes of this title, if there are in effect with respect to the same area both-- ``(1) a designation as an educational empowerment zone, and ``(2) a designation as an enterprise community, both of such designations shall be given full effect with respect to such area. ``(e) Definitions and Special Rules.--For purposes of this subchapter, rules similar to the rules of paragraphs (2), (3), (5), and (7) of section 1393 shall apply.''. (b) Clerical Amendment.--The table of subchapters for chapter 1 is amended by adding at the end the following new item: ``Subchapter X. Educational Empowerment Zones.'' SEC. 3. CREDIT FOR DONATIONS TO SCHOOL DISTRICTS IN EDUCATIONAL EMPOWERMENT ZONES. (a) In General.--Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 30A the following new section: ``SEC. 30B. CONTRIBUTIONS TO SCHOOL DISTRICTS IN EDUCATIONAL EMPOWERMENT ZONES. ``(a) Allowance of Credit.--There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the amount of qualified educational empowerment zone contributions made by the taxpayer during such year. ``(b) Maximum Credit.--The amount of the credit allowed by subsection (a)-- ``(1) in the case of an individual, shall not exceed $2,000, and ``(2) in the case of any other taxpayer, shall not exceed $10,000. ``(c) Definition of Qualified Educational Empowerment Zone Contributions.--For purposes of this section, the term `qualified educational empowerment zone contributions' means cash contributions made to any school district located in an educational empowerment zone (as designated under section 1400E) if such contributions-- ``(1) but for subsection (d), would be allowable as a deduction under section 170, and ``(2) are used for any of the following purposes by the school district: ``(A) Hiring new teachers. ``(B) Increasing teacher salaries. ``(C) Training teachers. ``(d) Denial of Double Benefit.--No deduction shall be allowed under this chapter for any contribution taken into account in computing the credit under this section. ``(e) Election.--This section shall apply to any taxpayer for any taxable year only if such taxpayer elects (at such time and in such manner as the Secretary may by regulations prescribe) to have this section apply for such taxable year. ``(f) Application With Other Credits; Carryover of Excess Credit.-- The credit allowed by subsection (a) for any taxable year shall not exceed the excess (if any) of-- ``(1) the regular tax for the taxable year reduced by the sum of the credits allowable under subpart A and the preceding sections of this subpart, over ``(2) the tentative minimum tax for the taxable year. If the credit under subsection (a) exceeds the limitation of the preceding sentence, such excess shall be added to the credit allowable under subsection (a) for the succeeding taxable year.''. (b) Clerical Amendment.--The table of sections for subpart B of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 30A the following new item: ``Sec. 30B. Contributions to school districts in educational empowerment zones.'' (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2000. SEC. 4. TEACHER LOAN FORGIVENESS PROGRAM. Part B of title IV of the Higher Education Act of 1965 is amended by inserting after section 428K (20 U.S.C. 1078-11) the following new section: ``SEC. 428L. LOAN FORGIVENESS FOR MATHEMATICS AND SCIENCE TEACHERS. ``(a) Purpose.--It is the purpose of this section to encourage more individuals to enter and stay in the field of teaching mathematics, science, and related fields. ``(b) Program.-- ``(1) In general.--The Secretary shall carry out a program of assuming the obligation to repay, pursuant to subsection (c), a loan made, insured, or guaranteed under this part or part D (excluding loans made under sections 428B and 428C or comparable loans made under part D) for any new borrower after October 1, 1998, who-- ``(A) has been employed as a full-time teacher for 3 consecutive complete school years in a school that is located in an educational empowerment zone, as such term is defined in section 1400E of the Internal Revenue Code of 1986; ``(B) is a fully qualified teacher; and ``(C) is not in default on a loan for which the borrower seeks forgiveness. ``(2) Award basis; priority.-- ``(A) Award basis.--Subject to subparagraph (B), loan repayment under this section shall be on a first- come, first-served basis and subject to the availability of appropriations. ``(B) Priority.--The Secretary shall give priority in providing loan repayment under this section for a fiscal year to student borrowers who received loan repayment under this section for the preceding fiscal year. ``(3) Regulations.--The Secretary is authorized to prescribe such regulations as may be necessary to carry out the provisions of this section. ``(c) Loan Repayment.-- ``(1) Eligible amount.--The amount the Secretary may repay on behalf of any individual under this section shall not exceed-- ``(A) 80 percent of the sum of the principal amounts outstanding of the individual's qualifying loans at the end of 3 consecutive complete school years of service described in subsection (b)(1)(A); ``(B) an additional 10 percent of such sum at the end of each of the next 2 consecutive complete school years of such service; and ``(C) a total of more than $10,000. ``(2) Construction.--Nothing in this section shall be construed to authorize the refunding of any repayment of a loan made under this part or part D. ``(3) Interest.--If a portion of a loan is repaid by the Secretary under this section for any year, the proportionate amount of interest on such loan which accrues for such year shall be repaid by the Secretary. ``(4) Double benefits prohibited.--No borrower may, for the same service, receive a benefit under both this section and subtitle D of title I of the National and Community Service Act of 1990 (42 U.S.C. 12601 et seq.). No borrower may receive a reduction of loan obligations under both this section and section 428J or 460. ``(d) Repayment to Eligible Lenders.--The Secretary shall pay to each eligible lender or holder for each fiscal year an amount equal to the aggregate amount of loans which are subject to repayment pursuant to this section for such year. ``(e) Application for Repayment.-- ``(1) In general.--Each eligible individual desiring loan repayment under this section shall submit a complete and accurate application to the Secretary at such time, in such manner, and containing such information as the Secretary may require. ``(2) Conditions.--An eligible individual may apply for loan repayment under this section after completing the required number of years of qualifying employment. ``(3) Fully qualified teachers.--An application for loan repayment under this section shall include such information as is necessary to demonstrate that the applicant-- ``(A) if teaching in a public elementary or secondary school (other than as a teacher in a public charter school), has obtained State certification as a teacher (including certification obtained through alternative routes to certification) or passed the State teacher licensing exam and holds a license to teach in such State; and ``(B) if teaching in-- ``(i) an elementary school, holds a bachelor's degree and demonstrates knowledge and teaching skills in reading, writing, mathematics, science, and other areas of the elementary school curriculum; or ``(ii) a middle or secondary school, holds a bachelor's degree and demonstrates a high level of competency in all subject areas in which he or she teaches through-- ``(I) a high level of performance on a rigorous State or local academic subject areas test; or ``(II) completion of an academic major in each of the subject areas in which he or she provides instruction. ``(f) Evaluation.-- ``(1) In general.--The Secretary shall conduct, by grant or contract, an independent national evaluation of the impact of the program assisted under this section. ``(2) Competitive basis.--The grant or contract described in subsection (b) shall be awarded on a competitive basis. ``(3) Contents.--The evaluation described in this subsection shall-- ``(A) determine the number of individuals who were encouraged by the program assisted under this section to pursue teaching careers; ``(B) determine the number of individuals who remain employed in teaching mathematics, science, or related fields as a result of participation in the program; ``(C) identify the barriers to the effectiveness of the program; ``(D) assess the cost-effectiveness of the program; and ``(E) identify the number of years each individual participates in the program. ``(4) Interim and final evaluation reports.--The Secretary shall prepare and submit to the President and the Congress such interim reports regarding the evaluation described in this subsection as the Secretary deems appropriate, and shall prepare and so submit a final report regarding the evaluation by January 1, 2004.''.

Summary: Establishes a teacher loan forgiveness program for mathematics and science teachers.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Cyber Defense of Federal Networks Act of 2015''. SEC. 2. CYBER DEFENSE OF FEDERAL NETWORKS. (a) In General.--Subtitle C of title II of the Homeland Security Act of 2002 (6 U.S.C. 141 et seq.) is amended by adding at the end the following new sections: ``SEC. 230. CYBERSECURITY PLANS. ``(a) Intrusion Detection and Response Plan.--Not later than one year after the date of the enactment of this section, the Secretary, in coordination with the Director of the Office of Management and Budget, shall develop and implement an intrusion detection and response plan to detect, identify, and remove intruders in agency information systems. The Secretary, in coordination with the Director, shall update such plan as necessary. ``(b) Exception.--The intrusion detection and response plan required under subsection (a) shall not apply to the Department of Defense or an element of the intelligence community. ``(c) Definitions.--In this section and sections 231, 232, and 233: ``(1) Agency.--The term `agency' has the meaning given such term in section 3502 of title 44, United States Code. ``(2) Cybersecurity risk.--The term `cybersecurity risk' has the meaning given such term in the second section 226 (relating to the national cybersecurity and communications integration center). ``(3) Information system.--The term `information system' has the meaning given such term in the second section 226 (relating to the national cybersecurity and communications integration center). ``(4) Intelligence community.--The term `intelligence community' has the meaning given such term in section 3(4) of the National Security Act of 1947 (50 U.S.C. 3003(4)). ``SEC. 231. ADVANCED INTERNAL DEFENSES. ``(a) Advanced Network Security Tools.-- ``(1) In general.--The Secretary shall include in the Department's efforts to continuously diagnose and mitigate cybersecurity risks advanced network security tools to improve visibility of network activity, including through the use of commercial and free or open source tools, to detect and mitigate intrusions and anomalous activity in agencies' information systems. ``(2) Development of plan.--The Secretary, in coordination with the Director of the Office of Management and Budget, shall develop and implement a plan to ensure advanced network security tools, including tools described in paragraph (1), to detect and mitigate intrusions and anomalous activity are available for use by each agency. ``(b) Prioritizing Advanced Security Tools.--The Secretary, in coordination with the Director of the Office of Management and Budget, and in consultation with the heads of appropriate agencies, shall-- ``(1) review and update operational capabilities to ensure appropriate prioritization and use of network security monitoring tools within such agency networks; and ``(2) brief the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate on such prioritization and use. ``(c) Improved Metrics.--The Secretary, in coordination with the Director of the Office of Management and Budget, shall review and update the metrics used to measure security under section 3554 of title 44, United States Code, to include measures of intrusion and incident detection and response times. ``(d) Transparency and Accountability.--The Secretary, in coordination with the Director of the Office of Management and Budget, shall increase transparency to the public on agency cybersecurity postures, including by increasing the number of metrics available on Federal Government performance websites and, to the greatest extent practicable, displaying metrics for agencies. ``(e) Maintenance of Technologies.--Subparagraph (B) of section 3553(b)(6) of title 44, United States Code, is amended by inserting `, operating, and maintaining' after `deploying'. ``SEC. 232. FEDERAL CYBERSECURITY BEST PRACTICES. ``The Secretary, in consultation with the Director of the Office of Management and Budget, shall regularly assess and require implementation of best practices for-- ``(1) securing agency information systems against intrusion; and ``(2) preventing data exfiltration from such systems in the event of an intrusion. ``SEC. 233. ASSESSMENT; REPORTS. ``(a) Definitions.--In this section: ``(1) Appropriate congressional committees.--The term `appropriate congressional committees' means the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate. ``(2) Intrusion assessments.--The term `intrusion assessments' means actions taken under the intrusion detection and response plan described in section 230 to detect, identify, and remove intruders in agency information systems. ``(3) Intrusion detection and response plan.--The term `intrusion detection and response plan' means the intrusion detection and response plan described in section 230. ``(b) GAO Assessment.--Not later than three years after the date of the enactment of this section, the Comptroller General of the United States shall conduct a study and publish a report on the effectiveness of the approach and strategy of the Department's capabilities and plans in securing agency information systems, including in the plans and assessments under sections 230, 231, and 232. ``(c) Report to Congress.--The Secretary, in coordination with the Director of the Office of Management and Budget, shall-- ``(1) not later than six months after the date of the enactment of this section and 30 days after any update thereto, submit to the appropriate congressional committees the intrusion detection and response plan described in section 230; and ``(2) not later than one year after the date of the enactment of this section and annually thereafter, submit to Congress-- ``(A) a description of the implementation of such intrusion detection and response plan; ``(B) the findings of the intrusion assessments conducted pursuant to such intrusion detection and response plan; ``(C) a description of the advanced network security tools referred to in section 231; ``(D) information relating to the results of the assessment of the Secretary of Federal cybersecurity best practices under section 232; and ``(E) the improved metrics referred to in section 231.''. (b) Definitions.--Paragraphs (1) and (2) of the second section 226 of the Homeland Security Act of 2002 (6 U.S.C. 148; relating to the national cybersecurity and communications integration center) are amended to read as follows: ``(1)(A) except as provided in subparagraph (B), the term `cybersecurity risk' means threats to and vulnerabilities of information or information systems and any related consequences caused by or resulting from unauthorized access, use, disclosure, degradation, disruption, modification, or destruction of such information or information systems, including such related consequences caused by an act of terrorism; and ``(B) such term does not include any action that solely involves a violation of a consumer term of service or a consumer licensing agreement; ``(2) the term `incident' means an occurrence that actually or imminently jeopardizes, without lawful authority, the integrity, confidentiality, or availability of information on an information system, or actually or imminently jeopardizes, without lawful authority, an information system;''. (c) Clerical Amendments.--The table of contents for subtitle C of title II of the Homeland Security Act of 2002 is amended by adding at the end the following new items: ``Sec. 230. Cybersecurity plans. ``Sec. 231. Advanced internal defenses. ``Sec. 232. Federal cybersecurity best practices. ``Sec. 233. Assessment; reports.''. SEC. 3. DUTIES OF THE SECRETARY OF HOMELAND SECURITY RELATED TO INFORMATION SECURITY. Section 3553(b)(6) of title 44, United States Code, is amended by striking subparagraphs (C) and (D) and inserting the following: ``(C) providing incident detection, analysis, mitigation, and response information, disseminating related homeland security information, and providing remote or onsite technical assistance to the head of an agency; ``(D) compiling and analyzing data on agency information security and disseminating related homeland security information; ``(E) developing and conducting targeted risk assessments, including assessments of the risk of terrorism, and operational evaluations for agency information and information systems in consultation with the heads of other agencies or governmental and private entities that own and operate such systems, that may include threat, vulnerability, and impact assessments; ``(F) in conjunction with other agencies and the private sector, assessing and fostering the development of information security technologies and capabilities for use across multiple agencies; and ``(G) coordinating with appropriate agencies and officials to ensure, to the maximum extent feasible, that policies and directives issued under paragraph (2) are complementary with-- ``(i) standards and guidelines developed for national security systems; and ``(ii) policies and directives issued by the Secretary of Defense and the Director of National Intelligence under subsection (e)(1); and''. SEC. 4. DIRECTIVES AND IMMINENT THREATS. Section 3553 of title 44, United States Code, is amended by adding at the end the following: ``(h) Direction to Agencies.-- ``(1) Authority.-- ``(A) In general.--Notwithstanding section 3554, and subject to subparagraph (B), in response to a known or reasonably suspected information security threat, vulnerability, risk, or incident, including an act of terrorism, that represents a substantial threat to the information security of an agency, the Secretary may issue a directive to the head of an agency to take any lawful action with respect to the operation of the information system, including such systems owned or operated by another entity on behalf of an agency, that collects, processes, stores, transmits, disseminates, or otherwise maintains agency information, for the purpose of protecting the information system from, or mitigating, an information security threat or an act of terrorism. ``(B) Exception.--The authorities of the Secretary under this subsection shall not apply to a system described in paragraph (2) or (3) of subsection (e). ``(2) Procedures for use of authority.--The Secretary shall-- ``(A) in coordination with the Director and in consultation with Federal contractors, as appropriate, establish procedures under which a directive may be issued under this subsection, which shall include-- ``(i) thresholds and other criteria; ``(ii) privacy and civil liberties protections; and ``(iii) providing notice to potentially affected third parties; ``(B) specify the reasons for the required action and the duration of the directive; ``(C) minimize the impact of a directive under this subsection by-- ``(i) adopting the least intrusive means possible under the circumstances to secure the agency information systems; and ``(ii) limiting the directive to the shortest period practicable; and ``(D) notify the Director and the head of any affected agency immediately upon the issuance of a directive under this subsection. ``(3) Imminent threats.-- ``(A) In general.--If the Secretary determines that there is an imminent threat, including a threat of terrorism, to agency information systems and a directive under this subsection is not reasonably likely to result in a timely response to the threat, the Secretary may authorize the use of protective capabilities under the control of the Secretary for communications or other system traffic transiting to or from or stored on an agency information system without prior consultation with the affected agency for the purpose of ensuring the security of the information, information system, or other agency information systems. ``(B) Limitation on delegation.--The authority under this paragraph may not be delegated to an official in a position lower than an Assistant Secretary of the Department of Homeland Security. ``(C) Notice.--The Secretary shall immediately notify the Director and the head and chief information officer (or equivalent official) of each affected agency of-- ``(i) any action taken under this subsection; and ``(ii) the reasons for and duration and nature of the action. ``(D) Other law.--Any action of the Secretary under this paragraph shall be consistent with applicable law. ``(4) Limitation.--The Secretary may direct or authorize lawful action or protective capability under this subsection only to-- ``(A) protect agency information from unauthorized access, use, disclosure, disruption, modification, or destruction; or ``(B) require the remediation of or protect against identified information security risks, including acts of terrorism, with respect to-- ``(i) information collected or maintained by or on behalf of an agency; or ``(ii) that portion of an information system used or operated by an agency or by a contractor of an agency or other organization on behalf of an agency.''. SEC. 5. REPORT TO CONGRESS REGARDING DHS FUNCTIONS. Section 3553 of title 44, United States Code, as amended by section 3, is further amended by adding at the end the following new subsection: ``(i) Annual Report to Congress.--Not later than February 1 of every year, the Secretary shall report to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate, regarding the specific actions the Secretary has taken pursuant to subsections (b) and (h).''.

Summary: Cyber Defense of Federal Networks Act of 2015 Amends the Homeland Security Act of 2002 to require the Department of Homeland Security (DHS), in coordination with the Office of Management and Budget (OMB), to implement plans to: (1) detect, identify, and remove intruders in federal agencies' information systems; and (2) make advanced network security tools available for agencies to improve visibility of network activity to detect and mitigate intrusions and anomalous activity. Directs DHS to coordinate with the OMB to: (1) update government information security metrics to include measures of intrusion and incident detection and response times, and (2) display additional metrics about agency cybersecurity postures on federal government performance websites. Authorizes DHS, upon an agency's request, to operate and maintain technology that is deployed to agencies to diagnose and mitigate cyber threats and vulnerabilities. Requires DHS to regularly assess and require implementation of best practices for securing agency information systems and preventing data exfiltration. Redefines for purposes of DHS's national cybersecurity and communications integration center: (1) "cybersecurity risk" to exclude actions that solely involve a violation of a consumer term of service or a consumer licensing agreement; and (2) "incident" to include occurrences that actually or imminently jeopardize, without lawful authority, an information system, thereby replacing a standard that currently includes a violation or imminent threat of violation of law, security policies, security procedures, or acceptable use policies. Requires DHS to assist agencies in implementing information security practices by: (1) providing incident detection, analysis, mitigation, and response information, disseminating related homeland security information, and providing remote or onsite technical assistance; (2) developing and conducting impact assessments in consultation with other governmental and private entities; (3) assessing and fostering technologies for use across multiple agencies; and (4) ensuring that policies are coordinated with standards for national security systems and policies of the Department of Defense (DOD) and the Director of National Intelligence. Authorizes the DHS Secretary to: (1) issue a directive to an agency to take any lawful action with respect to the operation of an agency's information system in response to a known or reasonably suspected information security threat, vulnerability, risk, or incident, including an act of terrorism, that represents a substantial threat to information security; or (2) authorize, without prior consultation with the affected agency, the use of protective capabilities under the Secretary's control for communications or system traffic transiting to or from or stored on an agency information system if there is an imminent threat and a directive is unlikely to be timely. Exempts DOD and the intelligence community from such procedures.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Save America's Utility Infrastructure and Secure America Now Act of 2008''. SEC. 2. FINDINGS. The Congress finds that: (1) The blackout of August 2003 in the Northeast, Midwest, and adjoining parts of Canada highlighted the need for infrastructure and operating improvements. (2) In 2005 Hurricane Wilma destroyed power in most of southern Florida, and within 6 months, Florida utility regulators inserted requirements that utilities harden their system over time and create a regular schedule of clearing vegetation from power lines to ensure electric reliability. (3) In Iowa, in 2008, over two dozen people were killed and 148 injured as a result of flooding. Flood warnings covered a span of about 325 miles from Dubuque, Iowa to St. Louis, Missouri with over 35,000 families evacuated from their homes. (4) The devastation from Hurricane Katrina and its calamitous results can still be seen across the Gulf Coast. Hurricane Katrina cost over 1,800 lives, billions of dollars in damage and catastrophic loss and the largest single loss in the history of insurance at $40.6 billion with more than 1.7 million claims across 6 States (Louisiana, Mississippi, Alabama, Florida, Tennessee, and Georgia). (5) Early estimates of Hurricane Ike's destruction are $9.8 billion in insured damages, which would make it the 4th most expensive hurricane in the history of the United States, according to the Insurance Information Institute. Hurricane Katrina caused $43 billion in damages. (6) Cedric Delane passed away September 14, 2008, due in part to a lack of electricity and not being identified as part of the vulnerable class of people that needed assistance immediately. Cedric was a 5th grade student at Blackshear Elementary in Houston, Texas. Cedric was an asthmatic and suffered a severe attack during Hurricane Ike. The lack of electrical power prevented the use of his breathing machine, which could possibly have saved his life. The paramedics were called and Cedric was transported to the hospital, but he did not survive. (7) There have been more than 370,000 overnight shelter stays, over 8.77 million meals served, and over 190,000 clean- up kits and comfort kits distributed in the Houston-Galveston area of Texas after Hurricanes Gustav and Ike. (8) The Texas Public Utility Commissioners did not require electric companies on the coast to ensure reliability in their distribution systems against hurricanes after the Texas Public Utility Commission staff recommended aggressive tree-trimming programs and major upgrades, including replacing wooden electric polls with metal or concrete polls in 2005 after Hurricane Rita. (9) Texas Public utility companies fought the recommendations on the grounds that upgrading the distribution system would cost far more than repairing it after a storm, however the Texas Public Utility Commission ordered a cost- benefit analysis of only one recommendation: moving electric substations out of flood zones. (10) There were 28 Houston-area deaths attributed to Hurricane Ike with over a half a million people without electrical power for more than a week including many elderly, disabled, and medically-dependent persons. (11) Without criminal enforcement of reliability standards with penalties by FERC and cost-benefit studies that include United States Census and Federal Emergency Management Agency data on vulnerable populations and loss of electricity on those populations, greater loss of property and life will occur. SEC. 3. FERC ENFORCEMENT AUTHORITY. Section 215(e) of the Federal Power Act (16 U.S.C. 824o) is amended as follows: (1) In paragraph (1) by striking ``ERO may impose, subject to paragraph (2),'' and inserting ``Commission may impose'' and by striking ``if the ERO'' and inserting ``if the Commission''. (2) Paragraph (2) is amended to read as follows: ``(2) Any person who violates any standard approved by the Commission under subsection (d) shall, upon conviction, be fined in accordance with title 18, United States Code, or imprisoned not more than 5 years, or both.''. (3) Paragraph (4) is repealed. (4) In paragraph (6) by striking ``penalty imposed under this section'' and inserting ``civil penalty imposed under paragraph (1) of this section''. SEC. 4. DISTURBANCES LASTING LONGER THAN 5 DAYS. Within 180 days after the enactment of this Act the Federal Energy Regulatory Commission shall issue a rule under section 215 of the Federal Power Act amending the reliability standards under that section to prohibit disturbances (other than planned maintenance) lasting greater than 5 days at substations subject to section 215. SEC. 5. STUDY AND REPORT ON EMERGENCY PLANNING PREPAREDNESS FOR VULNERABLE POPULATIONS. (a) Study.--The Secretary of the Department of Homeland Security, acting through the Assistant Secretary of the Office of the Infrastructure Protection, shall conduct a study to examine gaps in emergency planning preparedness and management as related to vulnerable populations including-- (1) individuals with physical and mental disabilities, visual impairments, hearing impairments, limited English proficiency, and literacy barriers; (2) socially and economically disadvantaged households and communities; (3) individuals over 65 years old; (4) minor children; and (5) individuals with pets or service animals. (b) Report.--Not later than one year after the date of the enactment of this Act the Secretary of the Department of Homeland Security, acting through the Assistant Secretary of the Office of the Infrastructure Protection, shall submit to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate a report containing the results of the study under subsection (a) and any recommendations of the Secretary.

Summary: Save America's Utility Infrastructure and Secure America Now Act of 2008 - Amends the Federal Power Act to grant the Federal Energy Regulatory Commission (FERC) enforcement powers with respect to electric reliability standards. (Currently such powers are exercised by an Electric Reliability Organization [ERO].) Revises penalty guidelines to subject to federal criminal law any person who violates a FERC-approved electric reliability standard. Requires FERC to issue a rule in connection with electric reliability standards to prohibit disturbances (other than planned maintenance) lasting greater than five days at certain substations. Instructs the Secretary of the Department of Homeland Security to study and report to Congress on gaps in emergency planning preparedness and management as related to specified, vulnerable populations.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Preserve Rights Of States and Political subdivisions to Encourage Retirement Savings Act'' or the ``PROSPERS Act''. SEC. 2. DEFINITIONS. Section 3 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002) is amended-- (1) in paragraph (2)-- (A) in subparagraph (A), by striking ``subparagraph (B)'' and inserting ``subparagraphs (B) and (C)''; and (B) by adding at the end the following: ``(C)(i) The terms `employee pension benefit plan' and `pension plan' do not include an individual retirement plan (as defined in section 7701(a)(37) of the Internal Revenue Code of 1986) established and maintained pursuant to a payroll deduction savings program of a State or qualified political subdivision of a State, provided that-- ``(I) the program is specifically established pursuant to State or qualified political subdivision law; ``(II) the program is implemented and administered by the State or qualified political subdivision establishing the program (or by a governmental agency or instrumentality of either), which is responsible for investing the employee savings or for selecting investment alternatives for employees to choose; ``(III) the State or qualified political subdivision (or governmental agency or instrumentality of either) assumes responsibility for the security of payroll deductions and employee savings, including by requiring that amounts withheld from wages by the employer be transmitted to the program promptly and by providing an enforcement mechanism to assure compliance with this requirement; ``(IV) the State or qualified political subdivision (or governmental agency or instrumentality of either) adopts measures to ensure that employees are notified of their rights under the program, and creates a mechanism for enforcement of those rights; ``(V) participation in the program is voluntary for employees; ``(VI) all rights of the employee, former employee, or beneficiary under the program are enforceable only by the employee, former employee, or beneficiary, an authorized representative of such a person, or by the State or qualified political subdivision (or governmental agency or instrumentality of either); ``(VII) the involvement of the employer is limited to-- ``(aa) collecting employee contributions through payroll deductions and remitting them to the program; ``(bb) providing notice to the employees and maintaining records regarding the employer's collection and remittance of payments under the program; ``(cc) providing information to the State or qualified political subdivision (or governmental agency or instrumentality of either) necessary to facilitate the operation of the program; and ``(dd) distributing program information to employees from the State or qualified political subdivision (or governmental agency or instrumentality of either) and permitting the State or qualified political subdivision (or governmental agency or instrumentality of either) to publicize the program to employees; ``(VIII) the employer contributes no funds to the program and provides no bonus or other monetary incentive to employees to participate in the program; ``(IX) the employer's participation in the program is required by the law of the State law or qualified political subdivision; ``(X) the employer has no discretionary authority, control, or responsibility under the program; and ``(XI) the employer receives no direct or indirect consideration in the form of cash or otherwise, other than consideration (including tax incentives and credits) received directly from the State or qualified political subdivision (or governmental agency or instrumentality of either) that does not exceed an amount that reasonably approximates the employer's (or a typical employer's) costs under the program. ``(ii) A State savings program will not fail to satisfy the requirements of subclauses (I) through (XI) of clause (i) merely because the program-- ``(I) is directed toward those employers that do not offer some other workplace savings arrangement; ``(II) utilizes one or more service or investment providers to operate and administer the program, provided that the State (or governmental agency or instrumentality of the State) retains full responsibility for the operation and administration of the program; or ``(III) treats employees as having automatically elected payroll deductions in an amount or percentage of compensation, including any automatic increases in such amount or percentage, unless the employee specifically elects not to have such deductions made (or specifically elects to have the deductions made in a different amount or percentage of compensation allowed by the program), provided that the employee is given adequate advance notice of the right to make such elections and provided, further, that a program may also satisfy the requirements of such subclauses (I) through (XI) without requiring or otherwise providing for automatic elections such as those described in this subclause. ``(iii) For purposes of this subparagraph, the term ``qualified political subdivision'' means any governmental unit of a State, including a city, county, or similar governmental body, that-- ``(I) has the authority, implicit or explicit, under State law to require employers' participation in the program as described in clause (i); and ``(II) at the time of the establishment of the political subdivision's payroll deduction savings program-- ``(aa) has a population equal to or greater than the population of the least populated State (excluding the District of Columbia and territories listed in paragraph (10)); ``(bb) has no geographic overlap with any other political subdivision that has enacted a mandatory payroll deduction savings program for private-sector employees and is not located in a State that has enacted such a program statewide; and ``(cc) has implemented and administers a plan, fund, or program that provides retirement income to its employees, or results in a deferral of income by its employees for periods extending to the termination of covered employment or beyond. ``(iv) For purposes of clause (i)(III), amounts withheld from an employee's wages by the employer are deemed to be transmitted promptly if such amounts are transmitted to the program as of the earliest date on which such contributions can reasonably be segregated from the employer's general assets, but in no event later than the last day of the month following the month in which such amounts would otherwise have been payable to the employee in cash.''.

Summary: Preserve Rights Of States and Political subdivisions to Encourage Retirement Savings Act or the PROSPERS Act This bill amends the Employee Retirement Income Security Act of 1974 (ERISA) to specify that states and certain political subdivisions may establish and administer voluntary payroll deduction retirement savings programs for private sector employees that are not considered employee pension benefit plans or pension plans covered by ERISA if the plans meet certain requirements. The bill requires the plans to be established, implemented, and administered by states or political subdivisions. The plans must also be voluntary for employees and meet other specified requirements, including restrictions on the involvement of employers and obligations to enforce the rights of employees.


SEC. . STANDING FOR CERTAIN TAXPAYERS WITH REGARD TO SALE OF NET OPERATING LOSSES. (a) Subsection (c) of section 5021 of the Technical and Miscellaneous Revenue Act of 1988 (Public Law 100-647) is amended to read as follows: ``(c) Special Administrative Rules.-- ``(1) Income included in native corporation return.--At the joint election of a Native Corporation and a corporation (referred to in this subsection (c) as the `buyer corporation') with which the Native Corporation entered into a transaction permitted under section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (referred to in this subsection (c) as a `Native Corporation transaction'), income assigned, transferred or otherwise made available by the buyer corporation through the use of a corporation (referred to in this subsection (c) as the `profit subsidiary') by reason of such transaction for a period in which the profit subsidiary qualified as a member of the affiliated group of which the Native Corporation was the common parent shall be included in the taxable income of the Native Corporation affiliated group solely for purposes of section 6212 of the Internal Revenue Code-- ``(A) Election.--The election under this subsection (c) for the taxable year to which the election relates shall be made no later than 120 days after the date of enactment of this amendment. The election shall be irrevocable and shall be made by filing with the district director for the Anchorage district office of the Internal Revenue Service a written statement signed by responsible officers of the Native Corporation and the electing buyer corporation that-- ``(i) identifies the Native Corporation, the profit subsidiary, and the buyer corporation (and their taxpayer identification numbers) and states their agreement to make the election provided in this subsection (c); ``(ii) states the amount of income assigned, transferred or otherwise made available to the profit subsidiary for the taxable year by reason of the Native Corporation transaction; ``(iii) if profit subsidiaries related to a buyer corporation other than the electing buyer corporation were members of the affiliated group of which the Native Corporation was the common parent, describes the order and the amount of the losses and credits of the Native Corporation affiliated group that were used to offset the income of each profit subsidiary; ``(iv) states the agreement of the buyer corporation to consent under section 6501(c)(4) of the Internal Revenue Code to extend the periods of limitations for assessment and collection solely with respect to the income of the profit subsidiary for the affected taxable period(s) to a date not less than 180 days after the date the tax liability for the taxable year in which the Native Corporation transaction occurred is finally determined; ``(v) states the agreement of the Native Corporation to consent under section 6501(c)(4) of the Internal Revenue Code to extend the periods of limitations for assessment and collection solely with respect to the income of the profit subsidiary for the affected taxable period(s) to a date not less than 120 days after the date on which the Native Corporation makes the election under this subsection; and ``(vi) the Native Corporation and the buyer corporation agree that the Service is authorized to make any refund of any overpayment that is determined to be due, jointly to the Native Corporation and the electing buyer corporation. If a Native Corporation has engaged in multiple Native Corporation transactions, such election shall be independently made by each buyer corporation on separate written statements. A buyer corporation that elects under this provision must so elect for all Native Corporation transactions with the particular Native Corporation with whom the election is made for which the statue of limitations for assessment is open. ``(B) Taxable rate.--Notwithstanding section 11 of the Internal Revenue Code, any income of the profit subsidiary that is subject to the election provided in this subsection (c) shall be taxed at the rate that such income would have been taxed if it had been included in the return of the buyer corporation for the taxable year from which such income was assigned, transferred or otherwise made available. Solely for purposes of issuing a notice under section 6212 of the Internal Revenue Code to a Native Corporation for a Native Corporation transaction for which an election has been made under this subsection (c), the tax may be computed by applying the maximum corporate rate under section 11 of the Internal Revenue Code. ``(2) Treatment of native corporation as common parent as sole agent.--The common parent of an affiliated group which includes a Native Corporation that elects under subsection (c)(1) shall be the sole agent for the profit subsidiary for purposes of the Native Corporation transaction for the period of affiliation. ``(3) Collection of tax from buyer corporation.--For purposes of this subsection, the amount of any tax, interest, addition to tax, penalty or other amount attributable to the income of the profit subsidiary shall be paid by and be collectible from the profit subsidiary and the buyer corporation for the taxable year for which income was assigned, transferred or otherwise made available by the buyer corporation in connection with the Native Corporation transaction. ``(4) Payment of tax by native corporation.--If, after the election provided in subsection (c)(1) is made, the Native Corporation pays all or any part of the tax, interest, addition to tax, penalty or other amount attributable to the income of the profit subsidiary, such payment shall be deemed to be a payment by the buyer corporation for the taxable year for which such income would otherwise have been included in the buyer corporation's return if the election provided in subsection (c)(1) was not made-- ``(A) Filing of refund claim.--A Native Corporation that elects under subsection (c)(1) shall be treated as the taxpayer for purposes of sections 6402 and 6511 of the Internal Revenue Code with respect to all payments of tax, interest, additions to tax, penalties, or other amounts attributable to the income of the profit subsidiary and shall be entitled to file a claim for refund as the taxpayer with respect to any taxes, interest, additions to tax, penalties or other amounts attributable to the income of the profit subsidiary. ``(B) Filing of refund suit.--A Native Corporation that elects under subsection (c)(1) shall be treated as the taxpayer for purposes of section 7422 of the Internal Revenue Code with respect to all payments of tax, interest, additions to tax, penalties, or other amounts attributable to the income of the profit subsidiary, and as the plaintiff for purposes of section 1402 of title 28, United States Code, and shall be entitled to file and maintain a proceeding in court as the taxpayer for the recovery of such amounts. ``(C) Refund of overpayment.--In the event that an overpayment is determined to be due, whether by final administrative or judicial decision, with respect to a Native Corporation transaction (c)(1), the Native Corporation shall be treated as the person who made the overpayment within the meaning of section 6402(a) of the Internal Revenue Code. Notwithstanding any law or rule of law, including the preceding sentence, any refund of such overpayment may be made jointly to the Native Corporation and to the electing buyer corporation, as agreed to under paragraph (A)(v) of subsection (c)(1). ``(5) Participatory rights of electing buyer corporation.-- Any buyer corporation that makes an election under subsection (c)(1) shall have the right to-- ``(A) submit a written statement and participate with the Native Corporation in any administrative proceeding relating to any proposed adjustment regarding a Native Corporation transaction for which an election has been made; and ``(B) file an amicus brief in any proceeding in a Federal court or the United States Tax Court that has been filed by the Native Corporation involving a proposed adjustment regarding such a Native Corporation transaction. All written notices or other reports issued by the Secretary or his delegate with respect to such a Native Corporation transaction shall be issued to the Native Corporation, and it shall be the obligation of the Native Corporation to provide copies thereof to the electing buyer corporation. Rules similar to the rules of subparagraphs (B) and (C) of paragraph (7) shall apply for purposes of this paragraph. ``(6) Final determination of issues.-- ``(A) All issues with respect to the Native Corporation transaction with respect to which an election is made under subsection (c)(1), including the applicability of any interest, addition to tax, penalty or other amount, shall be determined by administrative or judicial decision with respect to the consolidated return of the Native Corporation affiliated group. ``(B) Upon such determination, any income of the profit subsidiary that is not offset in the Native Corporation transaction shall be reported on the buyer corporation's return as if it were originally reported thereon and subject to all adjustments, including net operating loss or other carrybacks, to which such income would otherwise be subject. ``(7) No effect on nonelecting corporations.--The absence of an election by a Native Corporation and a buyer corporation with respect to a Native Corporation transaction shall not restrict the authority of the Secretary of the Treasury or his delegate to settle or litigate with any nonelecting buyer corporation with respect to any issue relating to such a transaction-- ``(A) Rights of native corporation.--For any such Native Corporation transaction for which no election is made under subsection (c)(1), the Native Corporation shall have the right to submit a written statement and participate with the buyer corporation in any administrative proceeding relating to any proposed adjustment regarding such Native Corporation transaction; and to file an amicus brief in any proceeding in a Federal court or the United States Tax Court that has been filed by the non-electing buyer corporation involving a proposed adjustment regarding such Native Corporation transaction. ``(B) Extension of statute of limitations.-- Subparagraph (A) shall not apply if the Secretary of the Treasury or his delegate determines that an extension of the statute of limitations is necessary to permit the participation described in subparagraph (A) and the taxpayer and the Secretary or his delegate have not agreed to such extension. ``(C) Failures.--For purposes of the 1986 Code, any failure by the Secretary of the Treasury or his delegate to comply with the provisions of this subsection shall not affect the validity of the determination of the Internal Revenue Service of any adjustment of tax liability of any non-electing buyer corporation. ``(8) Effective date.--This provision shall be effective for all taxable years for which the statute of limitations for assessment with respect to an electing Native Corporation has not expired prior to the date of enactment of this Act-- ``(A) Extension of statute of limitations.--Any Native Corporation for which the statue of limitations for assessment will expire within 120 days after the date of enactment of this section shall have the right upon request to extend such statute of limitations pursuant to section 6501(c)(4) of the Internal Revenue Code to a date not less than 120 days after the date of enactment of this section. ``(B) Period for assessments.--If the statute of limitations for assessments with respect to an electing Native Corporation has not expired prior to the date of the enactment of this Act, such period shall not expire before the date 120 days after the date on which the Native Corporation makes the election under this subsection.''. (b) Section 5021 of the Technical and Miscellaneous Revenue Act of 1988 (Public Law 100-647) is amended by adding, after subsection (e), new subsection (f) to read as follows: ``(f) Increase in Underpayment Rate.--For purposes of determining the amount of interest payable under section 6601 of the Internal Revenue Code on a tax underpayment attributable to a Native Corporation transaction for which an election has been made under subsection (c) hereof, the underpayment rate otherwise applicable under section 6621(a) (2) or (c) of the Internal Revenue Code of 1986 shall be increased by 0.5 percentage points.''.

Summary: Amends the Technical and Miscellaneous Revenue Act of 1988 to permit Alaska Native Corporations to litigate the validity of the sale of their net operating losses to other corporate buyers as reported on their tax returns, if the buyers so agree. Increases the interest on the underpayment rate for any underpayments resulting from such litigation.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Medicare Part D Drug Class Protection Act of 2007''. SEC. 2. SPECIAL TREATMENT UNDER MEDICARE PART D FOR DRUGS IN 6 SPECIFIED THERAPEUTIC CATEGORIES. (a) Medicare Part D Formularies Required To Cover All Drugs in 6 Specified Therapeutic Categories.-- (1) In general.--Section 1860D-4(b)(3) of the Social Security Act (42 U.S.C. 1395w-104(b)(3)) is amended-- (A) in subparagraph (C)(i), by inserting ``, except as provided in subparagraph (G),'' after ``although''; and (B) by inserting after subparagraph (F) the following new subparagraph: ``(G) Required inclusion of drugs in certain therapeutic categories and classes.-- ``(i) Requirement.--The formulary must include, subject to clause (iii), all or substantially all drugs in each of the following therapeutic categories of covered part D drugs: ``(I) Immunosuppresessants. ``(II) Antidepressants. ``(III) Antipsychotics. ``(IV) Anticonvulsants. ``(V) Antiretrovials. ``(VI) Antineoplastics. ``(ii) Coverage of all unique dosage forms.--To meet the requirement under clause (i), the formulary must include all covered part D drugs and unique dosages and forms of such drugs in the categories specified in such clause, except for-- ``(I) multi-source brands of the identical molecular structure; ``(II) extended release products in the case that the immediate release product involved is included on the formulary; ``(III) products that have the same active ingredient; and ``(IV) dosage forms that do not provide a unique route of administration, such as tablets and capsules. ``(iii) Application to new fda-approved drugs.--In the case of a drug that becomes a covered part D drug and that is included in a category specified in clause (i), clause (i) shall apply to such drug 30 days after the drug has been placed on the market. Nothing in the previous sentence shall be construed as preventing a pharmacy and therapeutic committee from advising a PDP sponsor of a prescription drug plan on the clinical appropriateness of formulary management practices and policies related to new drugs in such categories. ``(iv) Utilization management tools not permitted.--A PDP sponsor of a prescription drug plan may not apply a utilization management tool, such as prior authorization or step therapy, to a drug required under clause (i) to be included on the formulary. ``(v) Rules of construction.-- ``(I) Issuance of guidance or regulations to establish formulary or utilization management requirements permitted.--Nothing in this subparagraph shall be construed as prohibiting the Secretary from issuing guidance or regulations to establish formulary or utilization management requirements under this section for any category or class of covered part D drugs if such guidance or regulations are consistent with the requirements of this subparagraph. ``(II) Additional therapeutic categories permitted.--Nothing in this subparagraph shall be construed as prohibiting the Secretary from including any additional therapeutic category or class of covered part D drugs under clause (i) for purposes of this subparagraph.''. (2) Effective date.--The amendments made by paragraph (1) shall apply to plan years beginning on or after January 1, 2008. (b) Special Requirements for Coverage Determinations, Reconsiderations, and Appeals for Drugs Included in Specified Therapeutic Categories.-- (1) In general.--Section 1860D-4(g) of the Social Security Act (42 U.S.C. 1395w-104(g)) is amended by adding at the end the following new paragraph: ``(3) Reconsideration of determinations related to drugs included in specified therapeutic categories conducted by independent review entity.--With respect to a part D eligible individual enrolled in a prescription drug plan, in the case of a determination under this subsection that denies such individual coverage (in whole or in part) of a drug in a category specified in subsection (b)(3)(G)(i), the individual may request that the reconsideration of such determination authorized under section 1852(g)(2) (as applied by paragraph (1)) be conducted by the independent, outside entity described in paragraph (4) of section 1852(g) in accordance with the procedures for an expedited reconsideration under paragraph (3) of such section. ``(4) Required coverage of drugs included in specified therapeutic categories during determinations, reconsiderations, and appeals.--If a part D eligible individual enrolled in a prescription drug plan offered by a PDP sponsor requests a redetermination or reconsideration under this subsection (or an appeal under subsection (h)) with respect to an utilization management requirement or denial of coverage (in whole or in part) of a drug in a category specified in subsection (b)(3)(G)(i), such sponsor shall provide such individual with coverage of such drug as prescribed during the pendency of such redetermination, reconsideration, or appeal until 60 days after the date of receipt of a written notification of-- ``(A) in the case that the individual does not request a reconsideration or appeal, the determination on such redetermination; ``(B) in the case that the individual requests a reconsideration but not an appeal, the determination on such reconsideration; or ``(C) in the case that the individual requests an appeal, the determination on such appeal or the dismissal of the appeal; except that in no case shall such coverage end before the end of the period in which an individual may file an appeal with respect to the determination involved.''. (2) Effective date.--The amendment made by paragraph (1) shall apply to requests for redeterminations, reconsiderations, and appeal hearings made on or after the effective date described in subsection (a)(2). (c) Reporting Requirements for Drugs Included in Specified Therapeutic Categories.-- (1) In general.--Section 1860D-4(b) of the Social Security Act (42 U.S.C. 1395w-104(b)) is amended by adding at the end the following new paragraph: ``(4) Reporting requirements for drugs included in specified therapeutic categories.-- ``(A) Reports by pdp sponsors.--A PDP sponsor offering a prescription drug plan shall submit to the Secretary (in a form and manner specified by the Secretary), with respect to drugs in a category of covered part D drugs specified in subsection (b)(3)(G)(i), information on the number of favorable and unfavorable decisions under the plan relating to coverage determinations, redeterminations, reconsiderations, appeals, and enrollee requests for exceptions to formulary policies for such drugs. ``(B) Report to congress.--The Secretary shall submit an annual report to Congress summarizing the information submitted under subparagraph (A) and shall publish each report in the Federal Register.''. (2) Effective date.--The amendment made by paragraph (1) shall apply to prescription drug plans and MA plans for plan years beginning on or after the effective date described in subsection (a)(2).

Summary: Medicare Part D Drug Class Protection Act of 2007 - Amends part D (Voluntary Prescription Drug Benefit Program) of title XVIII (Medicare) of the Social Security Act to require that Medicare prescription drug plans using formularies cover all drugs included in six specified therapeutic categories. Sets forth special requirements for reconsideration of coverage determinations, and appeals for drugs included in such categories. Establishes reporting requirements for drugs in these categories.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Connect with Veterans Act of 2014''. SEC. 2. VOLUNTARY NATIONAL DIRECTORY OF VETERANS. (a) Program Required.-- (1) In general.--The Secretary of Veterans Affairs, in coordination with the Secretary of Defense, shall establish a program to facilitate outreach to veterans by covered entities. (2) Covered entities.--For purposes of this section, a covered entity is any of the following: (A) The Department of Veterans Affairs. (B) The agency or department of a State that is the primary agency or department of the State for the administration of benefits and services for veterans in the State. (C) A political subdivision of a State. (D) An Indian tribe (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b)). (3) National directory.--To carry out the program required by paragraph (1), the Secretary shall-- (A) establish a national directory of veterans as described in subsection (b); and (B) share information in the directory in accordance with subsection (c). (b) National Directory.-- (1) In general.--The Secretary of Veterans Affairs shall establish the national directory required by subsection (a)(3) using information received from the Secretary of Defense under subsection (d)(4). (2) Updates.--The Secretary of Veterans Affairs shall ensure that the national directory includes a mechanism by which a participating individual can update the information in the national directory that pertains to the participating individual. (3) Disenrollment.--The Secretary shall establish a mechanism by which a participating individual can indicate to the Secretary that the individual would no longer like to receive information from participating entities under the program. (4) Reenrollment.--The Secretary shall establish a mechanism for the inclusion of information in the national directory of individuals who were previously participating individuals but who had made an indication under paragraph (3) and subsequently indicate that they would like to receive information from participating entities under the program. (5) Privacy and security.--The Secretary shall take such actions as the Secretary considers appropriate to protect-- (A) the privacy of individuals participating in the program; and (B) the security of the information stored in the national directory. (6) Ebenefits.--The Secretary of Veterans Affairs may use the system and architecture of the eBenefits Internet website of the Department of Veterans Affairs to support and operate the national directory as the Secretary considers appropriate. (c) Outreach.-- (1) Sharing of directory information.-- (A) In general.--Except as provided in paragraph (2), in order to connect participating individuals with information about the programs they could be eligible for or services, support, and information they may be interested in receiving, the Secretary of Veterans Affairs may share, under the program established under subsection (a)(1), information in the national directory concerning such individuals with entities applicable to participating individuals. (B) Entities applicable to participating individuals.--For purposes of this subsection, an entity that is applicable to a participating individual is a covered entity from whom a participating individual has expressed interest in receiving information under the program. (C) Updated information.--In a case in which a participating individual updates the information pertaining to the participating individual under subsection (b)(2), the Secretary shall transmit such information to each entity applicable to the participating individual. (D) Notification of disenrollment.--In a case in which a participating individual indicates to the Secretary under subsection (b)(3) that the individual would no longer like to receive information from participating entities under the program, the Secretary shall inform each entity applicable to the participating individual that the individual would no longer like to receive information from the entity under the program. (2) Limitations.-- (A) Limitations on the secretary.-- (i) Information shared.--Under the program, the Secretary of Veterans Affairs may only share from the national directory the following: (I) The name of a participating individual. (II) The e-mail address of a participating individual. (III) The postal address of a participating individual. (IV) The phone number of a participating individual. (ii) Prohibition on sale of information.-- The Secretary may not sell any information collected under this section. (iii) Entities.--The Secretary may not share any information collected under the program with any entity that is not a participating entity. (B) Limitations on participating entities.-- (i) Sharing with third-party and for-profit entities.--As a condition of participation in the program, a participating entity shall agree not to share any information the participating entity receives under the program with any third-party or for-profit entities. (ii) Purchases of products or services.--As a condition of participation in the program, a participating entity shall agree not to include in any information sent by the participating entity to a participating individual a requirement that the participating individual or the family of the participating individual purchase a product or service. (iii) Political communication.--As a condition of participation in the program, a participating entity shall agree not to use any information received under the program for any political communication. (3) Disenrollment by participating entities.--The Secretary shall establish a mechanism by which a participating entity may indicate to the Secretary that the participating entity would no longer like to receive information about participating individuals from the national directory. (4) Sense of congress.-- (A) Consolidation of requests.--It is the sense of Congress that covered entities described in subsection (a)(2)(C) who are located in the same region should work together in a manner such that only one of them requests receipt of information under the program. (B) Collaboration.--It is the sense of Congress that covered entities described in subsection (a)(2)(C) should work with third parties, such as veterans service organizations, military community groups, and other entities with an interest in assisting veterans, to develop the information the covered entities send to participating individuals under the program. (5) Publicity.--The Secretary shall develop a plan to publicize the program and inform covered entities of the benefits of participating in the program. (d) Collection of Contact Information.-- (1) In general.--To each member of the Armed Forces separating from service in the Armed Forces, the Secretary of Defense shall provide a form for the collection of information to be included in the national directory established under subsection (a). (2) Form.-- (A) Development.--The Secretary of Defense shall, in consultation with the Secretary of Veterans Affairs, develop the form provided under paragraph (1). (B) Elements.--The form developed under subparagraph (A) shall allow a member of the Armed Forces who is in the process of separating from service in the Armed Forces to indicate the following: (i) Where the member intends to reside after separation. (ii) How the individual can best be contacted, such as a telephone number, an e- mail address, or a postal address. (iii) For which types of benefits and services the member would like to receive communication and outreach, such as health care, education, employment, and housing. (iv) From which of the following the member would like to receive the communication and outreach specified under clause (iii): (I) The Department of Veterans Affairs. (II) The agency or department of the State in which the member intends to reside after separation that is the primary agency or department of the State for the administration of benefits and services for veterans in the State. (III) A political subdivision of a State. (C) Notice.--The form developed under subparagraph (A) shall include notice of the following: (i) Information provided to agencies and departments described in subparagraph (B)(iv)(III) will only be provided as authorized and upon request by such agencies and departments. (ii) Political subdivisions of States that receive information under the program established under subsection (a) may-- (I) share such information with such nonprofit organizations as the political subdivisions consider appropriate; and (II) work with such organizations to provide the veterans with relevant information about benefits and services offered by such organizations. (iii) Information provided on the form developed under subparagraph (A) will never be sold, provided to a for-profit entity, or used to send any sort of political communication. (D) Manner.--The Secretary of Defense shall ensure that the form provided under paragraph (1) is not primarily electronic in nature. (3) Voluntary participation.--The Secretary of Defense shall ensure that completion of the form provided under paragraph (1) is voluntary and submittal of such form to the Secretary by a member of the Armed Forces shall be considered an indication to the Secretary that the member would like to receive information from participating entities under the program. (4) Transmittal of information to secretary of veterans affairs.--Not later than 30 days after the date on which a member of the Armed Forces who submitted information to the Secretary of Defense under this subsection separates from service in the Armed Forces, the Secretary of Defense shall transmit such information to the Secretary of Veterans Affairs. (5) Privacy and security.--The Secretary of Defense shall take such actions as the Secretary considers appropriate to protect-- (A) the privacy of individuals who submit information under this subsection; and (B) the security of such information-- (i) while it is in the possession of the Secretary; and (ii) while it is in transit to the Secretary of Veterans Affairs. (6) Integration with transition assistance program.--The Secretary of Defense and the Secretary of Labor shall jointly take such actions as the secretaries consider appropriate to integrate the collection of information under this subsection into the Transition Assistance Program. (e) Report.-- (1) In general.--Not later than 180 days after the date of the enactment of this Act, the Secretary of Veterans Affairs and the Secretary of Defense shall jointly submit to the appropriate committees of Congress a report on the program established under subsection (a)(1). (2) Contents.--The report submitted under paragraph (1) shall include an examination and assessment of the following: (A) The signup process and the effectiveness of the forms developed and provided under subsection (d). (B) The ways in which contact information is transferred from the Secretary of Defense to the Secretary of Veterans Affairs under the program and the plans of the secretaries to overcome challenges encountered by the secretaries in transferring such information. (C) The number of covered entities described in subsection (a)(2)(C) participating in the program and any challenges they report in receiving the contact information from the Secretary of Veterans Affairs under the program. (D) The effectiveness of efforts of the Secretary of Veterans Affairs and the Secretary of Defense to protect the personal information of participating individuals. (E) The effectiveness of efforts of covered entities described in subsection (a)(2)(C) to protect the personal information of participating individuals. (F) Whether additional limitations on the use of information collected under the program are necessary to protect participating individuals from unwanted contact, or contact that is inconsistent with the program. (G) Whether participating individuals are benefitting by participating in the program and whether changing the program would improve such benefits. (H) The overall participation in the program, utilization of the program, and how such participation and utilization could be improved. (I) Such other matters as the secretaries consider appropriate. (3) Appropriate committees of congress defined.--In this subsection, the term ``appropriate committees of Congress'' means the following: (A) The Committee on Veterans' Affairs, the Committee on Armed Services, and the Subcommittee on Military Construction, Veterans Affairs, and Related Agencies of the Committee on Appropriations of the Senate. (B) The Committee on Veterans' Affairs, the Committee on Armed Services, and the Subcommittee on Military Construction, Veterans Affairs and Related Agencies of the Committee on Appropriations of the House of Representatives. (f) Definitions.--In this section: (1) Participating entity.--The term ``participating entity'' means a covered entity that has indicated to the Secretary of Veterans Affairs that the covered entity would like to receive information about participating individuals from the national directory and has made no subsequent indication that the covered entity would like to stop receiving such information. (2) Participating individual.--The term ``participating individual'' means an individual with respect to whom information is stored in the national directory and who has indicated to the Secretary of Veterans Affairs or the Secretary of Defense that the individual would like to receive information from participating entities under the program and has made no subsequent indication that the individual would like to stop receiving such information.

Summary: Connect with Veterans Act of 2014 - Directs the Secretary of Veterans Affairs to: (1) establish a program to facilitate outreach to veterans by the Department of Veterans Affairs (VA), the primary agencies of states for the administration of veterans' benefits and services, political subdivisions of states, and Indian tribes; and (2) publicize such program and the benefits to such entities of participating. Requires the Secretary, to carry out such program, to: (1) establish a national directory of veterans, and (2) share information in the directory with any such entities from whom a participating individual has expressed interest in receiving information. Prohibits: (1) the Secretary from selling information collected under this Act, (2) the Secretary or any participating entity from sharing such information with a non-participating entity, or (3) any participating entity from using any such information for any political communication or from requiring any participating individual to purchase any product or service. Requires the Secretary of Defense (DOD) to: (1) provide to each member of the Armed Forces separating from service a form for the collection of information to be included in the directory, (2) ensure that completion of the form is voluntary, and (3) protect the privacy of individuals who submit information and the security of information. Directs the Secretaries of Defense and Labor to jointly take appropriate steps to integrate the collection of information under this Act into the Transition Assistance Program.