SECTION 1. TEXAS CITY SHIP CHANNEL, TEXAS CITY, TEXAS. (a) In General.--The portion of the Texas City Ship Channel, Texas City, Texas, described in subsection (b) shall not be subject to navigational servitude beginning on the date of enactment of this Act. (b) Description.--The portion of the Texas City Ship Channel described in this subsection is a tract or parcel containing 393.53 acres (17,142,111 square feet) of land situated in the City of Texas City Survey, Abstract Number 681, and State of Texas Submerged Lands Tracts 98A and 99A, Galveston County, Texas, said 393.53 acre tract being more particularly described as follows: (1) Beginning at the intersection of an edge of fill along Galveston Bay with the most northerly east survey line of said City of Texas City Survey, Abstract No. 681, the same being a called 375.75 acre tract patented by the State of Texas to the City of Texas City and recorded in Volume 1941, Page 750 of the Galveston County Deed Records (G.C.D.R.), from which a found U.S. Army Corps of Engineers Brass Cap stamped ``R 4-3'' set in the top of the Texas City Dike along the east side of Bay Street bears North 56 14' 32" West, a distance of 6,045.31 feet and from which a found U.S. Army Corps of Engineers Brass Cap stamped ``R 4-2'' set in the top of the Texas City Dike along the east side of Bay Street bears North 49 13' 20" West, a distance of 6,693.64 feet. (2) Thence, over and across said State Tracts 98A and 99A and along the edge of fill along said Galveston Bay, the following eight (8) courses and distances: (A) South 75 49' 13" East, a distance of 298.08 feet to an angle point of the tract herein described. (B) South 81 16' 26" East, a distance of 170.58 feet to an angle point of the tract herein described. (C) South 79 20' 31" East, a distance of 802.34 feet to an angle point of the tract herein described. (D) South 75 57' 32" East, a distance of 869.68 feet to a point for the beginning of a non-tangent curve to the right. (E) Easterly along said non-tangent curve to the right having a radius of 736.80 feet, a central angle of 24 55' 59", a chord of South 68 47' 35" East - 318.10 feet, and an arc length of 320.63 feet to a point for the beginning of a non-tangent curve to the left. (F) Easterly along said non-tangent curve to the left having a radius of 373.30 feet, a central angle of 31 57' 42", a chord of South 66 10' 42" East - 205.55 feet, and an arc length of 208.24 feet to a point for the beginning of a non-tangent curve to the right. (G) Easterly along said non-tangent curve to the right having a radius of 15,450.89 feet, a central angle of 02 04' 10", a chord of South 81 56' 20" East - 558.04 feet, and an arc length of 558.07 feet to a point for the beginning of a compound curve to the right and the northeasterly corner of the tract herein described. (H) Southerly along said compound curve to the right and the easterly line of the tract herein described, having a radius of 1,425.00 feet, a central angle of 133 08' 00", a chord of South 14 20' 15" East - 2,614.94 feet, and an arc length of 3,311.15 feet to a point on a line lying 125.00 feet northerly of and parallel with the centerline of an existing levee for the southeasterly corner of the tract herein described. (3) Thence, continuing over and across said State Tracts 98A and 99A and along lines lying 125.00 feet northerly of, parallel, and concentric with the centerline of said existing levee, the following twelve (12) courses and distances: (A) North 78 01' 58" West, a distance of 840.90 feet to an angle point of the tract herein described. (B) North 76 58' 35" West, a distance of 976.66 feet to an angle point of the tract herein described. (C) North 76 44' 33" West, a distance of 1,757.03 feet to a point for the beginning of a tangent curve to the left. (D) Southwesterly, along said tangent curve to the left having a radius of 185.00 feet, a central angle of 82 27' 32", a chord of South 62 01' 41" West - 243.86 feet, and an arc length of 266.25 feet to a point for the beginning of a compound curve to the left. (E) Southerly, along said compound curve to the left having a radius of 4,535.58 feet, a central angle of 11 06' 58", a chord of South 15 14' 26" West - 878.59 feet, and an arc length of 879.97 feet to an angle point of the tract herein described. (F) South 64 37' 11" West, a distance of 146.03 feet to an angle point of the tract herein described. (G) South 67 08' 21" West, a distance of 194.42 feet to an angle point of the tract herein described. (H) North 34 48' 22" West, a distance of 789.69 feet to an angle point of the tract herein described. (I) South 42 47' 10" West, a distance of 161.01 feet to an angle point of the tract herein described. (J) South 42 47' 10" West, a distance of 144.66 feet to a point for the beginning of a tangent curve to the right. (K) Westerly, along said tangent curve to the right having a radius of 310.00 feet, a central angle of 59 50' 28", a chord of South 72 42' 24" West - 309.26 feet, and an arc length of 323.77 feet to an angle point of the tract herein described. (L) North 77 22' 21" West, a distance of 591.41 feet to the intersection of said parallel line with the edge of fill adjacent to the easterly edge of the Texas City Turning Basin for the southwesterly corner of the tract herein described, from which a found U.S. Army Corps of Engineers Brass Cap stamped ``SWAN 2'' set in the top of a concrete column set flush in the ground along the north bank of Swan Lake bears South 20 51' 58" West, a distance of 4,862.67 feet. (4) Thence, over and across said City of Texas City Survey and along the edge of fill adjacent to the easterly edge of said Texas City Turning Basin, the following eighteen (18) courses and distances: (A) North 01 34' 19" East, a distance of 57.40 feet to an angle point of the tract herein described. (B) North 05 02' 13" West, a distance of 161.85 feet to an angle point of the tract herein described. (C) North 06 01' 56" East, a distance of 297.75 feet to an angle point of the tract herein described. (D) North 06 18' 07" West, a distance of 71.33 feet to an angle point of the tract herein described. (E) North 07 21' 09" West, a distance of 122.45 feet to an angle point of the tract herein described. (F) North 26 41' 15" West, a distance of 46.02 feet to an angle point of the tract herein described. (G) North 01 31' 59" West, a distance of 219.78 feet to an angle point of the tract herein described. (H) North 15 54' 07" West, a distance of 104.89 feet to an angle point of the tract herein described. (I) North 04 00' 34" East, a distance of 72.94 feet to an angle point of the tract herein described. (J) North 06 46' 38" West, a distance of 78.89 feet to an angle point of the tract herein described. (K) North 12 07' 59" West, a distance of 182.79 feet to an angle point of the tract herein described. (L) North 20 50' 47" West, a distance of 105.74 feet to an angle point of the tract herein described. (M) North 02 02' 04" West, a distance of 184.50 feet to an angle point of the tract herein described. (N) North 08 07' 11" East, a distance of 102.23 feet to an angle point of the tract herein described. (O) North 08 16' 00" West, a distance of 213.45 feet to an angle point of the tract herein described. (P) North 03 15' 16" West, a distance of 336.45 feet to a point for the beginning of a non-tangent curve to the left. (Q) Northerly along said non-tangent curve to the left having a radius of 896.08 feet, a central angle of 14 00' 05", a chord of North 09 36' 03" West - 218.43 feet, and an arc length of 218.97 feet to a point for the beginning of a non-tangent curve to the right. (R) Northerly along said non-tangent curve to the right having a radius of 483.33 feet, a central angle of 19 13' 34", a chord of North 13 52' 03" East - 161.43 feet, and an arc length of 162.18 feet to a point for the northwesterly corner of the tract herein described. (5) Thence, continuing over and across said City of Texas City Survey, and along the edge of fill along said Galveston Bay, the following fifteen (15) courses and distances: (A) North 30 45' 02" East, a distance of 189.03 feet to an angle point of the tract herein described. (B) North 34 20' 49" East, a distance of 174.16 feet to a point for the beginning of a non-tangent curve to the right. (C) Northeasterly along said non-tangent curve to the right having a radius of 202.01 feet, a central angle of 25 53' 37", a chord of North 33 14' 58" East - 90.52 feet, and an arc length of 91.29 feet to a point for the beginning of a non-tangent curve to the left. (D) Northeasterly along said non-tangent curve to the left having a radius of 463.30 feet, a central angle of 23 23' 57", a chord of North 48 02' 53" East - 187.90 feet, and an arc length of 189.21 feet to a point for the beginning of a non-tangent curve to the right. (E) Northeasterly along said non-tangent curve to the right having a radius of 768.99 feet, a central angle of 16 24' 19", a chord of North 43 01' 40" East - 219.43 feet, and an arc length of 220.18 feet to an angle point of the tract herein described. (F) North 38 56' 50" East, a distance of 126.41 feet to an angle point of the tract herein described. (G) North 42 59' 50" East, a distance of 128.28 feet to a point for the beginning of a non-tangent curve to the right. (H) Northerly along said non-tangent curve to the right having a radius of 151.96 feet, a central angle of 68 36' 31", a chord of North 57 59' 42" East - 171.29 feet, and an arc length of 181.96 feet to a point for the most northerly corner of the tract herein described. (I) South 77 14' 49" East, a distance of 131.60 feet to an angle point of the tract herein described. (J) South 84 44' 18" East, a distance of 86.58 feet to an angle point of the tract herein described. (K) South 58 14' 45" East, a distance of 69.62 feet to an angle point of the tract herein described. (L) South 49 44' 51" East, a distance of 149.00 feet to an angle point of the tract herein described. (M) South 44 47' 21" East, a distance of 353.77 feet to a point for the beginning of a non-tangent curve to the left. (N) Easterly along said non-tangent curve to the left having a radius of 253.99 feet, a central angle of 98 53' 23", a chord of South 83 28' 51" East - 385.96 feet, and an arc length of 438.38 feet to an angle point of the tract herein described. (O) South 75 49' 13" East, a distance of 321.52 feet to the point of beginning and containing 393.53 acres (17,142,111 square feet) of land.

Summary: This bill declares that a specified portion of the Texas City Ship Channel, Texas City, Texas, shall not be subject to navigational servitude.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Medicare Common Access Card Act of 2017''. SEC. 2. MEDICARE SMART CARD PILOT PROGRAM. Part E of title XVIII of the Social Security Act is amended by inserting after section 1866E the following new section: ``SEC. 1866F. SMART CARD PILOT PROGRAM. ``(a) Implementation.-- ``(1) In general.--Not later than 36 months after the date of the enactment of this section, the Secretary shall establish a pilot program (in this section referred to as the `pilot program') to demonstrate the feasibility of using smart card technology under this title. ``(2) Smart card technology defined.--In this section, the term `smart card technology' means the following: ``(A) Beneficiary smart card.--A machine readable, fraud- and tamper-resistant card (in this section referred to as a `smart card') that includes an embedded integrated circuit chip with a secure micro- controller that enables the verification and secure, electronic authentication of the identity of a Medicare beneficiary at the point of service through a combination of the smart card and a personal identification number known by or associated with such beneficiary. ``(B) Card reader technology.--Information technology that enables a supplier and provider to authenticate the identity of a Medicare beneficiary through presentation of such a smart card and such components, with such authentication to be reflected through the use of a modifier or in another appropriate manner, as determined by the Secretary, in the claims adjudication process. ``(3) Program design elements.--The pilot program shall be conducted for a period of 3 years consistent with the following: ``(A) Selection of area.--In consultation with the Inspector General of the Department of Health and Human Services, the Secretary shall select at least 3 geographic areas in which the pilot program will operate. ``(B) Selection of supplier and provider types.--In consultation with the Inspector General of the Department of Health and Human Services, the Secretary shall select supplier and provider types that will be required to participate in the pilot program (referred to in this section as `participating suppliers and providers'). In selecting such supplier and provider types, the Secretary shall-- ``(i) take into account the risk of fraud, waste, and abuse (as described in section 1886(j)(2)(B) with respect to the category of provider or supplier) and other factors as determined appropriate by the Secretary; and ``(ii) limit the pilot program to no more than 2,000 suppliers and providers. ``(C) Supplier and provider hardship exemptions.-- The Secretary shall exempt from participation in the pilot program a supplier or provider that either-- ``(i) does not have access to card reader technology (as described in paragraph (2)(B)); ``(ii) does not have sufficient internet access; or ``(iii) has a low volume (as determined by the Secretary) of Medicare claims for which payment is made under this title. ``(D) Beneficiary smart card issuance.--The Secretary shall provide for the issuance of beneficiary smart cards described in paragraph (2)(A) to all Medicare beneficiaries residing in a geographic area in which the pilot program is conducted under subparagraph (A). Information that appears on Medicare cards used outside the pilot program may appear on the face of the beneficiary smart card. ``(E) Information on operation of pilot program.-- The Secretary shall provide participating suppliers and providers and Medicare beneficiaries who are furnished items and services by such suppliers and providers, with information on the operation of the pilot program, including privacy protections described in subparagraph (H). ``(F) Access to services outside the pilot program.-- ``(i) Beneficiaries.--Medicare beneficiaries who receive beneficiary smart cards may receive items and services care from suppliers and providers not participating in the pilot program. ``(ii) Suppliers and providers.--Suppliers and providers not participating in the pilot program may submit claims under this title for items and services furnished without use of smart card technology to Medicare beneficiaries who receive beneficiary smart cards. ``(G) Private sector implementation.--The Secretary shall select, by using a competitive procurement, a private sector contractor to implement and operate the pilot program. ``(H) Privacy protections.--The Secretary shall ensure that the pilot program complies with applicable Federal laws, including regulations, concerning individually identifiable health information, including the Privacy Act of 1974 and regulations promulgated under section 264(c) of the Health Insurance Portability and Accountability Act of 1996 and such individually identifiable information shall be exempt from disclosure under section 552(b)(3) of title 5, United States Code. ``(I) Mandatory participation.--Subject to subparagraph (C), in the case of services furnished by a provider or supplier included in a supplier or provider type selected under subparagraph (B) in a geographic area selected under subparagraph (A), payment may only be made under this title for such services during the period of the pilot program if the provider or supplier is participating in the pilot program. ``(4) Definitions.--In this section: ``(A) The terms `supplier' and `provider' have the meanings given the terms `supplier' and `provider of services' in subsections (d) and (u), respectively, of section 1861. ``(B) The term `Medicare beneficiary' means an individual who is enrolled in the original Medicare fee-for-service program under parts A and B and is not enrolled in an MA plan under part C, an eligible organization under section 1876, or a PACE program under section 1894. ``(C) The term `Medicare claim' means a claim for an item or service for which payment is made under this title. ``(b) Reports to Congress.-- ``(1) In general.--The Secretary shall submit to Congress the following reports: ``(A) Initial design report.--Not later than 2 years after the date of the enactment of this section, a report that outlines the plan for implementation of the pilot program. ``(B) Implementation report.--After implementation of the pilot program, a report on the initial implementation of the pilot program, including parameters for operation of such program. ``(C) Interim performance report.--Not later than 2 years after the date the pilot program is implemented, an interim report on the performance of such program. ``(D) Final performance report.--Not later than 18 months after the date of the completion of the pilot program, a final report on the performance of such program. ``(2) Contents of certain reports.--The reports under subparagraphs (C) and (D) of paragraph (1) shall include information on the performance of the pilot program in achieving its objectives and such recommendations regarding expanding the duration and scope of such program as the Secretary determines appropriate. ``(c) Funding.--For purposes of conducting the pilot program, the Secretary shall provide for the transfer, from the Supplemental Medical Insurance Trust Fund under section 1841, to the Centers for Medicare & Medicaid Program Management Account, of $150,000,000, to be available until expended.''.

Summary: Medicare Common Access Card Act of 2017 This bill requires the Centers for Medicare & Medicaid Services (CMS) to establish a three-year pilot program, in at least three geographic areas, to demonstrate the feasibility of using smart-card technology to authenticate the identity of a Medicare beneficiary at points of service. The CMS shall select supplier and provider types that will be required to participate in the pilot program as a condition of Medicare payment, but must exempt from participation a supplier or provider that: (1) does not have access to card-reader technology, (2) does not have sufficient internet access, or (3) has a low volume of Medicare claims. The CMS shall select a private contractor to implement and operate the pilot program. The CMS must submit specified reports to Congress on program design, implementation, and performance. For purposes of conducting the pilot program, the CMS shall provide for the transfer of $150 million from the Supplemental Medical Insurance Trust Fund to the CMS Program Management Account.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Juvenile Justice Reform Act of 2008''. SEC. 2. DEFINITIONS. Section 103 of the Juvenile Justice and Delinquency Prevention Act of 1974 (42 U.S.C. 5603) is amended-- (1) by amending paragraph (25) to read as follows: ``(25) the term `contact' means any sight or sound interaction between a juvenile in a secure custody status with an adult inmate;'', (2) in paragraph (28) by striking ``and'' at the end, (3) in paragraph (29) by adding ``and'' at the end, and (4) by adding at the end the following: ``(30) the term `juvenile justice stakeholders' means individuals and representatives of agencies, institutions, and organizations with interest in the activities and outcomes of the juvenile justice system, including-- ``(A) youth and family members of youth who have had contact with the juvenile justice system; ``(B) youth and families of color; ``(C) defense attorneys for youth, prosecutors for the juvenile court, and juvenile court judges; and ``(D) representatives of school systems, law enforcement agencies, juvenile detention and corrections, juvenile probation departments, and community-based providers of gender-specific services and services to youth of color and juvenile justice- involved youth.''. SEC. 3. ANNUAL REPORT. Section 207(1) of the Juvenile Justice and Delinquency Prevention Act of 1974 (42 U.S.C. 5617(1)) is amended-- (1) in subparagraph (B) by inserting ``, ethnicity,'' after ``race'', (2) in subparagraph (E) by striking ``and'' at the end, (3) in subparagraph (F) by striking the period at the end and inserting ``; and'', and (4) by adding at the end the following: ``(G) how State plans are meeting the requirement under section 223(a)(7)(B)(i).''. SEC. 4. STATE PLANS. Section 223(a) of the Juvenile Justice and Delinquency Prevention Act of 1974 (42 U.S.C. 5633(a)) is amended-- (1) in paragraph (3)(A)(ii)-- (A) in subclause (VII) by striking ``and'' at the end, (B) in subclause (VIII) by adding ``and'' at the end, and (C) by adding at the end the following: ``(IX) individuals with special experience or competence in addressing the needs of girls or implementing gender responsive services;'', (2) in paragraph (7)(B)-- (A) in clause (iii) by striking ``and'' at the end, (B) in clause (iv) by adding ``and'' at the end, and (C) by adding at the end the following: ``(v) a plan for providing easily accessible, community-based and operated, culturally and linguistically appropriate services to youth at-risk or in contact with the juvenile justice system;'', (3) in paragraph (11)-- (A) by striking ``shall,'', (B) in subparagraph (A)-- (i) in clause (i) by striking the semicolon at the end, (ii) by striking ``excluding--'' and all that follows through ``(i)'' and inserting ``excluding'', (iii) by striking clauses (ii) and (iii), and (iv) by striking ``and'' at the end, and (C) by adding at the end the following: ``(C) not later than 3 years after the effective date of this subparagraph, or sooner if possible, no exceptions to this paragraph shall be permissible in relation to-- ``(i) juveniles who are charged with or who have committed a violation of a valid court order; and ``(ii) juveniles who are held in accordance with the Interstate Compact on Juveniles as enacted by the State; and ``(D) efforts shall be made to care safely for juveniles described in subparagraphs (A) and (B) by utilizing staff-secure and other community-based alternatives to secure detention, including the Runaway and Homeless Youth Act programs administered by the Family and Youth Services Bureau of the Administration for Children and Families of the Department of Health and Human Services;'', (4) in paragraph (12)-- (A) in subparagraph (A) by striking ``and'' at the end, (B) in subparagraph (B) by adding ``and'' at the end, and (C) by adding at the end the following: ``(C) not later than 3 years after the effective date of this provision, or sooner if possible, juveniles awaiting trial or any other legal process and who are treated as adults for purposes of prosecution in criminal court shall not have contact with adult inmates when held in the custody of the criminal court;'', (5) in paragraph (13)-- (A) by inserting after ``adults'' the 1st place it appears the following: ``, and provide that not later than 3 years after the effective date of this bill, or sooner if possible, juveniles treated as adults for purposes of prosecution in criminal court and juveniles prosecuted as adults in criminal court may not be held in any jail or lockup for adults while awaiting trial on a criminal charge,'', and (B) in subparagraph (A) by adding ``and'' at the end, (6) in paragraph (15) by inserting ``ethnicity,'' after ``race,'', (7) by striking paragraphs (22) and (23), (8) by redesignating paragraphs (14) through (28) as paragraphs (15) through (27), respectively, and (9) by after paragraph (13) the following: ``(14) implement policy, practice, and system improvement strategies at the State, territorial, local, and tribal levels to identify and reduce racial and ethnic disparities among youth who come into contact with the juvenile justice system by-- ``(A) establishing coordinating bodies to oversee and monitor State, territorial, local, or tribal efforts to reduce racial and ethnic disparities, composed of juvenile justice stakeholders at the State, territorial, local, or tribal levels, including community leaders and service providers from communities in which youth of color are disproportionately represented in the juvenile justice system; ``(B) identifying and analyzing key decision points, and the criteria used to make those decisions, in State, territorial, local, or tribal juvenile justice systems, to determine which points create racial and ethnic disparities among juveniles who come into contact with the juvenile justice system and the causes of those disparities; ``(C) developing and implementing State, territorial, local, or tribal data collection and analysis systems to identify where racial and ethnic disparities exist in the juvenile justice system and to track and analyze such disparities using descriptors disaggregated, as appropriate, by factors including race, ethnicity, sex, geography, offense, delinquency history, and age; ``(D) developing and implementing a work plan that includes measurable objectives for policy changes, practice changes or other system changes, based on the needs identified in the data collection and analysis under subparagraph (B) and designed to reduce any forms of bias, differential treatment of youth of color or disparities found to be associated with race and ethnicity, including provision of culturally and linguistically competent services; and ``(E) tracking and publicly reporting, on an annual basis, the efforts and progress made in accordance with subparagraphs (B), (C), and (D).''. SEC. 5. RESEARCH AND EVALUATION. Section 251 of the Juvenile Justice and Delinquency Prevention Act of 1974 (42 U.S.C. 5661) is amended-- (1) in subsection (a)(1)(B) by-- (A) in clause (x) by striking ``and'' at the end, (B) in clause (xi) by striking the period at the end and inserting ``; and'', and (C) by adding at the end the following: ``(xii) juveniles treated as adults for purposes of prosecution in criminal court.'', and (2) by adding at the end the following: ``(f) Assessment of Treating Juveniles as Adults.--The Administrator shall-- ``(1) not later than 3 years after the effective date this subsection, assess the effectiveness of the practice of treating juveniles as adults for purposes of prosecution in criminal court; and ``(2) not later than 6 months after making the assessment required by paragraph (1)-- ``(A) submit to the Speaker of the House of Representatives, the Speaker pro tempore of the Senate, and the President a report containing the findings, conclusions, and any recommended changes in law identified as a result of such assessment; and ``(B) make such report available to the public.''. SEC. 6. INCENTIVE GRANTS FOR LOCAL DELINQUENCY PREVENTIONS PROGRAMS. Section 504(a) of the Incentive Grants for Local Delinquency Prevention Programs Act of 2002 (42 U.S.C. 5784(a)) is amended-- (1) in paragraph (7) by striking ``and'' at the end, (2) by redesignating paragraph (8) as paragraph (9), and (3) by inserting the following after paragraph (7) the following: ``(8) gender specific services that address the above purpose areas; and''. SEC. 7. EFFECTIVE DATE. This Act and the amendments made by this Act shall take effect on the 1st day of the 1st fiscal year that begins after the date of the enactment of this Act.

Summary: Juvenile Justice Reform Act of 2008 - Amends the Juvenile Justice and Delinquency Prevention Act of 1974 to: (1) revise the definition of "contact" in such Act to include any sight or sound interaction between a juvenile in custody and an adult inmate; (2) expand eligibility for participation in grant programs under such Act to certain individuals and organizations with an interest in the juvenile justice system ("juvenile justice stakeholders"); (3) require state plans under such Act to provide for increased protections for juveniles in custody, provide for culturally and linguistically appropriate services to juveniles at risk, and establish policies and strategies to identify and reduce racial and ethnic disparities among youths in the juvenile justice system; (4) require the inclusion on state juvenile delinquency prevention advisory boards of individuals with experience and competence in addressing the needs of girls or in implementing gender responsive services; and (5) require the Administrator of the Office of Juvenile Justice and Delinquency Prevention to assess and report on the effectiveness of treating juveniles as adults for purposes of criminal prosecutions. Amends the Incentive Grants for Local Delinquency Prevention Programs Act of 2002 to require the inclusion of gender specific services in the incentive grant program for juvenile delinquency prevention.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Estate and Gift Tax Phase-Out Act of 1997''. SEC. 2. FINDINGS. Congress finds the following: (1) The economy of the United States cannot achieve strong, sustained growth without adequate levels of savings to fuel productive activity. Inadequate savings have been shown to lead to lower productivity, stagnating wages, and reduced standards of living. (2) Savings levels in the United States have steadily declined over the past 25 years, and have lagged behind the industrialized trading partners of the United States. (3) These anemic savings levels have contributed to the country's long-term downward trend in real economic growth, which averaged close to 3.5 percent over the last 100 years but has slowed to 2.4 percent over the past quarter century. (4) Repealing the estate and gift tax would contribute to the goals of expanding savings and investment, boosting entrepreneurial activity, and expanding economic growth. (5) Abolishing the estate tax would restore a measure of fairness to the Federal tax system. Families should be able to pass on the fruits of labor to the next generation without realizing a taxable event. SEC. 3. PHASE-OUT OF ESTATE AND GIFT TAXES THROUGH INCREASE IN UNIFIED ESTATE AND GIFT TAX CREDIT. (a) Estate Tax Credit.-- (1) In general.--Section 2010(a) of the Internal Revenue Code of 1986 (relating to unified credit against estate tax) is amended by striking ``$192,800'' and inserting ``the applicable credit amount''. (2) Applicable credit amount.-- Section 2010 of such Code is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following: ``(c) Applicable Credit Amount.--For purposes of this section, the applicable credit amount is the amount of the tentative tax which would be determined under the rate schedule set forth in section 2001(c) if the amount with respect to which such tentative tax is to be computed were the applicable exclusion amount determined in accordance with the following table: ``In the case of estates of decedents The applicable dying, and gifts made, during: exclusion amount is: 1998............................... $1,000,000 1999............................... $1,500,000 2000............................... $2,000,000 2001............................... $2,500,000 2002............................... $5,000,000.''. (3) Conforming amendments.-- (A) Section 6018(a)(1) of such Code is amended by striking ``$600,000'' and inserting ``the applicable exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death''. (B) Section 2001(c)(2) of such Code is amended by striking ``$21,040,000'' and inserting ``the amount at which the average tax rate under this section is 55 percent''. (C) Section 2102(c)(3)(A) of such Code is amended by striking ``$192,800'' and inserting ``the applicable credit amount in effect under section 2010(c) for the calendar year which includes the date of death''. (b) Unified Gift Tax Credit.--Section 2505(a)(1) of the Internal Revenue Code of 1986 (relating to unified credit against gift tax) is amended by striking ``$192,800'' and inserting ``the applicable credit amount in effect under section 2010(c) for such calendar year''. (c) Effective Date.--The amendments made by this section shall apply to the estates of decedents dying, and gifts made, after December 31, 1997. SEC. 4. REPEAL OF FEDERAL TRANSFER TAXES. (a) In General.--Subtitle B of the Internal Revenue Code of 1986 is repealed. (b) Effective Date.--The repeal made by subsection (a) shall apply to the estates of decedents dying, and gifts and generation-skipping transfers made, after December 31, 2002. (c) Technical and Conforming Changes.--The Secretary of the Treasury or the Secretary's delegate shall not later than 90 days after the effective date of this section, submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a draft of any technical and conforming changes in the Internal Revenue Code of 1986 which are necessary to reflect throughout such Code the changes in the substantive provisions of law made by this Act.

Summary: Estate and Gift Tax Phase-Out Act of 1997 - Amends the Internal Revenue Code to phase-out and repeal, effective January 1, 2003, the estate tax, gift tax, and the tax on generation-skipping transfers.


SECTION 1. FINDINGS. Congress makes the following findings: (1) From 2014 through 2018, the United States and nations around the world will mark the centennial of World War I, including the entry of the United States into the war in April 1917. (2) America's support of Great Britain, France, Belgium, and its other allies in World War I marked the first time in this Nation's history that American soldiers went abroad in defense of liberty against foreign aggression, and it marked the true beginning of ``the American century''. (3) Although World War I was at the time called ``the war to end all wars'', in fact the United States would commit its troops to the defense of foreign lands 3 more times in the 20th century. (4) More than 4,000,000 men and women from the United States served in uniform during World War I, among them 2 future presidents, Harry S. Truman and Dwight D. Eisenhower. Two million individuals from the United States served overseas during World War I, including 200,000 naval personnel who served on the seas. The United States suffered 375,000 casualties during World War I, including 116,516 deaths. (5) The events of 1914 through 1918 shaped the world, the United States, and the lives of millions of people in countless ways. (6) The centennial of World War I offers an opportunity for people in the United States to learn about and commemorate the sacrifices of their predecessors. (7) Commemorative programs, activities, and sites allow people in the United States to learn about the history of World War I, the United States involvement in that war, and the war's effects on the remainder of the 20th century, and to commemorate and honor the participation of the United States and its citizens in the war effort. (8) While the other great conflicts of the 20th century, World War II, the Korean War, and the Vietnam War, have national memorials on the Mall in Washington, DC, there currently exists no nationally recognized memorial honoring the service of the United States and its citizens in World War I. (9) In 1921, the people of Kansas City, Missouri dedicated a site in that city for a memorial to the service of Americans in World War I, a ceremony attended by General John J. Pershing and military leaders of Great Britain, France, Belgium, and Italy. In 1924, the cornerstone of the 217-foot Liberty Memorial Tower was laid. On Armistice Day 1926, President Calvin Coolidge delivered the keynote address at the Memorial's dedication ceremony. The Memorial and surrounding grounds were completed in 1938, with an inscription that reads ``In Honor of Those Who Served in the World War in Defense of Liberty and Our Country.''. (10) The 106th Congress recognized the Liberty Memorial as a national symbol of World War I. (11) The 108th Congress designated the museum at the base of the Liberty Memorial as ``America's National World War I Museum''. The museum preserves the history of World War I, and educates and enlightens people about this significant event. (12) The District of Columbia War Memorial was authorized in 1924 by resolution of the 68th Congress, and was dedicated on Armistice Day 1931 by President Herbert Hoover. The DC War Memorial, erected in memory of the 499 residents of the District of Columbia who died in World War I, is often overlooked by residents and visitors to Washington. (13) The DC War Memorial is located on the national Mall in Washington, adjacent to the World War II, Korean War, and Vietnam memorials. Of these memorials, which now compose a quartet of memorials to the 4 great wars of the American Century, only the DC War Memorial is not a national memorial. SEC. 2. PURPOSE. The purpose of this Act is to-- (1) establish a commission, in Kansas City, Missouri, to ensure a suitable national observance of the centennial of World War I; and (2) rededicate the Liberty Memorial of Kansas City and the District of Columbia War Memorial, respectively, as the ``National World War I Museum and Memorial'' and the ``District of Columbia and National World War I Memorial''. SEC. 3. DEFINITIONS. In this Act: (1) America's national world war i museum.--The term ``America's National World War I Museum'' means the Liberty Memorial Museum in Kansas City, Missouri, as recognized by Congress in section 1031(b) of the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 (Public Law 108- 375; 118 Stat. 2045). (2) Commission.--The term ``Commission'' means the World War I Centennial Commission established by section 4(a). (3) Veterans service organization.--The term ``veterans service organization'' means any organization recognized by the Secretary of Veterans Affairs for the representation of veterans under section 5902 of title 38, United States Code. SEC. 4. ESTABLISHMENT OF COMMISSION. (a) Establishment.--There is established a commission to be known as the ``World War I Centennial Commission''. (b) Membership.-- (1) Composition.--The Commission shall be composed of 24 members as follows: (A) Four members who shall be appointed by the Speaker of the House of Representatives. (B) Three members who shall be appointed by the minority leader of the House of Representatives. (C) Four members who shall be appointed by the majority leader of the Senate. (D) Three members who shall be appointed by the minority leader of the Senate. (E) Seven members who shall be appointed by the President from among persons who are broadly representative of the people of the United States (including members of the Armed Forces, veterans, and representatives of veterans service organizations). (F) One member who shall be appointed by the executive director of the Veterans of Foreign Wars of the United States. (G) One member who shall be appointed by the executive director of the American Legion. (H) One member who shall be appointed by the president of the Liberty Memorial Association. (2) Period of appointment.--Each member shall be appointed for the life of the Commission. (3) Vacancies.--A vacancy in the Commission shall be filled in the manner in which the original appointment was made. (4) Initial meeting.-- (A) In general.--Not later than 30 days after the date on which all members of the Commission have been appointed, the Commission shall hold its first meeting. (B) Location.--The location for the meeting held under subparagraph (A) shall be the America's National World War I Museum. (5) Meetings.-- (A) In general.--The Commission shall meet at the call of the Chair. (B) Frequency.--The Chair shall call a meeting of the members of the Commission not less frequently than once each year. (C) Location.--Not less frequently than once each year, the Commission shall meet at the America's National World War I Museum. (6) Quorum.--Thirteen members of the Commission shall constitute a quorum, but a lesser number may hold hearings. (7) Chair and vice chair.--The Commission shall select a Chair and Vice Chair from among its members. SEC. 5. DUTIES. (a) In General.--The duties of the Commission are as follows: (1) To plan, develop, and execute programs, projects, and activities to commemorate the centennial of World War I. (2) To encourage private organizations and State and local governments to organize and participate in activities commemorating the centennial of World War I. (3) To facilitate and coordinate activities throughout the United States relating to the centennial of World War I. (4) To serve as a clearinghouse for the collection and dissemination of information about events and plans for the centennial of World War I. (5) To develop recommendations for Congress and the President for commemorating the centennial of World War I. (b) Reports.-- (1) Periodic report.--Beginning not later than the last day of the 3-month period beginning on the date described in section 10 and the last day of each 3-month period thereafter, the Commission shall submit to Congress and the President a report on the activities and plans of the Commission. (2) Recommendations.--Not later than 2 years after the date described in section 10, the Commission shall submit to Congress and the President a report containing specific recommendations for commemorating the centennial of World War I and coordinating related activities. SEC. 6. POWERS OF THE COMMISSION. (a) Hearings.--The Commission may hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence as the Commission considers appropriate to carry out the purposes of this Act. (b) Powers of Member and Agents.--If authorized by the Commission, any member or agent of the Commission may take any action which the Commission is authorized to take under this Act. (c) Information From Federal Agencies.--The Commission shall secure directly from any Federal department or agency such information as the Commission considers necessary to carry out the provisions of this Act. Upon the request of the Chair of the Commission, the head of such department or agency shall furnish such information to the Commission. (d) Administrative Support Services.--Upon the request of the Commission, the Administrator of the General Services Administration shall provide to the Commission, on a reimbursable basis, the administrative support services necessary for the Commission to carry out its responsibilities under this Act. (e) Contract Authority.-- (1) In general.--Except as provided in paragraph (2), the Commission is authorized-- (A) to procure supplies, services, and property; and (B) to make or enter into contracts, leases, or other legal agreements. (2) Limitation.--The Commission may not enter into any contract, lease, or other legal agreement that extends beyond the date of the termination of the Commission under section 8(a). (f) Postal Services.--The Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the Federal Government. (g) Gifts, Bequests, and Devises.-- (1) Acceptance by commission.--The Commission may accept, use, and dispose of gifts, bequests, or devises of services or property, both real and personal, for the purpose of aiding or facilitating the work of the Commission. (2) Deposit and availability.--Gifts, bequests, or devises of money and proceeds from sales of other property received as gifts, bequests, or devises shall de deposited in the Treasury of the United States and shall be available for disbursement upon order of the Commission. SEC. 7. COMMISSION PERSONNEL MATTERS. (a) Compensation of Members.--Members of the Commission shall serve without compensation for such service. (b) Travel Expenses.--Each member of the Commission shall be allowed travel expenses, including per diem in lieu of subsistence, in accordance with the applicable provisions of title 5, United States Code. (c) Staff.-- (1) In general.--The Chair of the Commission shall, in consultation with the members of the Commission, appoint an executive director and such other additional personnel as may be necessary to enable the Commission to perform its duties. (2) Compensation.-- (A) In general.--Subject to subparagraph (B), the Chair of the Commission may fix the compensation of the executive director and any other personnel appointed under paragraph (1). (B) Limitation.--The Chair of the Commission may not fix the compensation of the executive director or other personnel appointed under paragraph (1) at a rate that exceeds the rate of payable for level IV of the Executive Schedule under section 5315 of title 5, United States Code. (C) Work location.--If the city government for Kansas City, Missouri, and the Liberty Memorial Association make space available in the building in which the America's National World War I Museum is located, the executive director of the Commission and other personnel appointed under paragraph (1) shall work in such building to the extent practical. (d) Detail of Government Employees.--Upon request of the Commission, the head of any Federal department or agency may detail, on a reimbursable basis, any employee of that department or agency to the Commission to assist it in carrying out its duties under this Act. (e) Procurement of Temporary and Intermittent Services.--The Chair of the Commission may procure temporary and intermittent services under section 3109(b) of title 5, United States Code. SEC. 8. TERMINATION OF THE COMMISSION. (a) In General.--The Commission shall terminate on the earlier of-- (1) the date that is 30 days after the date of the completion of the activities under this Act honoring the centennial observation of World War I; or (2) July 28, 2019. (b) Application of Federal Advisory Committee Act.-- (1) In general.--Except as provided in paragraph (2), the provisions of the Federal Advisory Committee Act (5 U.S.C. App.) shall apply to the activities of the Commission under this Act. (2) Exception.--Section 14(a)(2) of such Act shall not apply to the Commission. SEC. 9. DESIGNATION OF NATIONAL WORLD WAR I MEMORIALS. (a) Designation of the National World War I Museum and Memorial, Missouri.-- (1) In general.--The Liberty Memorial of Kansas City at the America's National World War I Museum in Kansas City, Missouri, is designated as the ``National World War I Museum and Memorial''. (2) Ceremonies.--The Commission may plan, develop, and execute ceremonies to rededicate the Liberty Memorial of Kansas City as the National World War I Museum and Memorial. (b) Designation of the District of Columbia and National World War I Memorial.-- (1) Designation.--The District of Columbia War Memorial in Washington, DC, is designated as the ``District of Columbia and National World War I Memorial''. (2) Ceremonies.--The Commission may plan, develop, and execute ceremonies to rededicate the District of Columbia War Memorial as the District of Columbia and National World War I Memorial. (3) Authority to establish commemorative work.-- (A) In general.--The World War I Memorial Foundation may establish a commemorative work at the site of the District of Columbia and National World War I Memorial consisting of an appropriate sculptural or other commemorative element reflecting the national character of the memorial. (B) Requirements.--Any commemorative work established under subparagraph (A) shall complement and preserve the memorial (including the landscape of the memorial), as in existence on the date of enactment of this Act. (4) Compliance with standards for commemorative works; location of memorial.-- (A) In general.--Subject to subparagraph (B), the rededication of the District of Columbia and National World War I Memorial shall be in accordance with chapter 89 of title 40, United States Code. (B) Congressional finding.--Congress finds that because this Act authorizes the rededication and related enhancement of a commemorative work that, as of the date of enactment of this Act, is in existence and is sited within the Reserve (as defined in section 8902(a)(3) of title 40, United States Code), the provisions regarding site approval and location of commemorative works under sections 8905 and 8908(c) of title 40, United States Code, do not apply to this Act. (5) Deposit of excess funds.--The World War I Memorial Foundation shall transmit to the Secretary of the Treasury for deposit in the account provided for in section 8906(b)(3) of title 40, United States Code-- (A) any funds that remain after payment of all expenses incurred in the rededication of the memorial (including payment of the amount for maintenance and preservation required under section 8906(b) of that title); or (B) any funds that remain for the commemorative work authorized under subsection (a) on expiration of the authority for the commemorative work under section 8903(e) of that title. SEC. 10. EFFECTIVE DATE. This Act takes effect on the date that is 90 days after the date of enactment of this Act.

Summary: Establishes the World War I Centennial Commission to: (1) plan, develop, and execute programs, projects, and activities to commemorate the centennial of World War I; (2) encourage private organizations and state and local governments to organize and participate in such activities; (3) facilitate and coordinate such activities throughout the United States; (4) serve as a clearinghouse for the collection and dissemination of information about centennial events and plans; and (5) develop commemoration recommendations for Congress and the President. Designates: (1) the Liberty Memorial of Kansas City in Kansas City, Missouri, as the National World War I Museum and Memorial; and (2) the District of Columbia War Memorial in Washington, D.C., as the District of Columbia and National World War I Memorial (Memorial). Authorizes the World War I Memorial Foundation to establish a commemorative work at the Memorial Site.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Rural Law Enforcement Act of 1996''. SEC. 2. FINDINGS. The Congress finds that-- (1) effective and impartial enforcement of the law is one of the most important functions of the government; (2) the preservation of our form of Government and the rights of our citizens are dependent upon competent and professional law enforcement agencies; (3) responsibility for law enforcement in the United States resides primarily with State and local governments; (4)(A) one-third of all Americans live in nonurban areas and 90 percent of all law enforcement agencies serve populations of fewer than 25,000 residents; and (B) 75 percent serve a population of fewer than 10,000 residents; (5) rural violent crime has increased over 35 percent from 1985 to 1995, and is taking a toll on rural citizens and rural law enforcement practitioners; (6) approximately 22,400 local government entities exist in the 50 States, and the needs of rural law enforcement in the areas of research, technical assistance, and the delivery of executive education and training programs have been jointly identified by the Federal Bureau of Investigation, the Department of Justice, and the National Center for Rural Law Enforcement at the University of Arkansas at Little Rock; and (7) the National Center for Rural Law Enforcement at the University of Arkansas at Little Rock will continue to cooperate with the Federal Bureau of Investigation and the Department of Justice to promote the development and implementation of training and education programs for rural law enforcement agencies. SEC. 3. NATIONAL CENTER FOR RURAL LAW ENFORCEMENT. (a) In General.--Title XVIII of the Violent Crime Control and Law Enforcement Act of 1994 is amended by adding at the end the following new subtitle: ``Subtitle D--National Center for Rural Law Enforcement ``SEC. 180401. ESTABLISHMENT. ``(a) In General.--There is established at the University of Arkansas, at Little Rock, the National Center for Rural Law Enforcement. ``(b) Advisory Board.-- ``(1) In general.--There shall be established within the National Center for Rural Law Enforcement an Advisory Board (referred to in this Act as the `Advisory Board') that shall be comprised of 15 members, of whom-- ``(A) 10 shall be selected by the Attorney General of the United States, in consultation with the Director of the Federal Bureau of Investigation, from personnel of rural law enforcement agencies serving communities with populations of less than 25,000 people, 2 from each of 5 regions (including the Northeast, Northwest, Southeast, Southwest, and Midwest); ``(B) 2 shall be selected by the Attorney General from personnel of State law enforcement agencies, 1 from training and 1 from law enforcement; ``(C) 2 shall be selected by the Director of the Federal Bureau of Investigation from employees of the Federal Bureau of Investigation; and ``(D) the Executive Director of the National Center for Rural Law Enforcement, who shall serve as a permanent member of the Advisory Board. ``(2) Powers.-- ``(A) Terms of the Advisory Board members will be for 1 year, with 3 members rotating each year. The first Advisory Board members, at their first meeting, will draw lots from 1 to 5 years. ``(B) The Advisory Board members shall formulate, adopt, and publish guidelines governing the operation of the Center, consistent with its mission. ``(3) Travel expenses.--The members of the Advisory Board shall be allowed travel expenses, including per diem in lieu of subsistence, at rates authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, while away from their homes or regular places of business in performance of services for the Advisory Board. ``(c) Executive Director.-- ``(1) Appointment.--The Attorney General shall appoint the Executive Director of the National Center for Rural Law Enforcement in consultation with the Director of the Federal Bureau of Investigation and the Chancellor of the University of Arkansas at Little Rock. The Executive Director shall serve a term not longer than 5 years. ``(2) Duties.--The Executive Director shall have the duties and responsibilities fulfilling functions as set forth in this Act, including the preparation and submission of a periodic report to the Advisory Board and the Chancellor of the University of Arkansas at Little Rock. ``(d) Procurement of Temporary and Intermittent Services.--The National Center for Rural Law Enforcement, with the advice of the Advisory Board, may procure temporary and intermittent services under section 3109 of title 5, United States Code, at rates for individuals that do not exceed the daily equivalent of the annual rate of basic pay prescribed for members of the Senior Executive Service, ES-6, Level V of the Executive Schedule as authorized by section 5352 of such title. ``SEC. 180402. FUNCTIONS. ``(a) In General.--The Director of the National Center for Rural Law Enforcement shall provide for-- ``(1) the training of supervisory and executive managers of rural law enforcement in a systematic and effective manner; ``(2) the support of rural law enforcement agencies with technical assistance and practical and focused research; ``(3) equitable education and training opportunities for rural law enforcement personnel; ``(4) the delivery of training programs by Federal agencies and the Center; ``(5) the promotion, development, and adoption of a voluntary national system of education and training standards and certification; ``(6) the development and dissemination of information designed to assist States and units of local government in rural areas throughout the country; ``(7) grants to, and contracts with, Federal, State, and general units of local government, public and private agencies, educational institutions, organizations, and individuals to carry out this subtitle; ``(8) the establishment and continuation of a clearinghouse and information center for the collection, preparation, and dissemination of information on criminal justice and rural law enforcement, including programs for prevention of crime and recidivism, and management training of law enforcement personnel; ``(9) assistance and service in a consulting capacity to Federal, State, and local criminal justice agencies in the development, maintenance, and coordination of programs, facilities and services, training, research, and prevention with respect to crime in rural areas; ``(10) the encouragement and assistance to Federal, State, and local government programs and services, and programs for law enforcement officers, judges and judicial personnel, probation and parole personnel, correctional personnel, welfare workers, and other persons; ``(11) the development of technical training teams to aid in the development of seminars, workshops, and training programs within the States and with the State and local agencies that work with rural law enforcement managers; ``(12) the conduct, encouragement, and coordination of research relating to law enforcement and criminal justice issues, including the causes, diagnosis, and prevention of criminal activity; ``(13) the formulation and dissemination of rural law enforcement policy, goals, standards, and recommendations for Federal, State, and local criminal justice agencies, organizations, institutions, and personnel; and ``(14) evaluation programs that study the effectiveness of new approaches, techniques, systems, programs, and devices employed to improve rural law enforcement systems. ``(b) Authority.--The National Center for Rural Law Enforcement may-- ``(1) enter into contracts with public or private agencies, organizations, or individuals for the performance of any of the functions of the Center; ``(2) enter into cooperative agreements with Federal, State, and local agencies and nonprofit entities to carry out the functions of the Center; ``(3) arrange with and reimburse the heads of Federal departments and agencies for the use of personnel, facilities, or equipment of such departments and agencies; ``(4) confer with and avail itself of the assistance, services, records, and facilities of State and local governments or other public or private agencies, organizations, and individuals; and ``(5) procure the services of experts and consultants in accordance with section 3109 of title 5, United States Code, at rates of compensation not to exceed the daily equivalent of the rate authorized for members of the Senior Executive Service, ES-6, Level 5, as authorized by section 5352 of title 5, United States Code. ``(c) Methods.--In carrying out its functions under this section, the National Center for Rural Law Enforcement shall-- ``(1) utilize consensus building; ``(2) work in cooperation with-- ``(A) rural, nonurban law enforcement agencies; ``(B) agencies of Federal, State, and local governments; and ``(C) institutions of higher learning, law enforcement associations, and other not-for-profit organizations; ``(3) request and receive from other Federal departments and agencies such statistics, data, program reports, and other materials necessary for the Center to carry out its functions; ``(4) arrange with and reimburse the heads of other Federal departments and agencies for the use of personnel, facilities, or equipment of such departments and agencies; and ``(5) use the assistance, services, records, and facilities of State and local governments or other public or private agencies, organizations, and individuals. ``SEC. 180403. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated to carry out this subtitle, as a separate line item in the Department of Justice Appropriations Act-- ``(1) $12,000,000 for fiscal year 1997; and ``(2) such sums as are necessary for each of the fiscal years 1998 through 2001.''. (b) Technical Amendment.--The table of contents for the Violent Crime Control and Law Enforcement Act of 1994 is amended by adding at the end of the matter relating to title XVIII, the following: ``Subtitle D--National Center for Rural Law Enforcement ``Sec. 180401. Establishment. ``Sec. 180402. Functions. ``Sec. 180403. Authorization of appropriations.''.

Summary: Rural Law Enforcement Act of 1996 - Amends the Violent Crime Control and Law Enforcement Act of 1994 to establish the National Center for Rural Law Enforcement at the University of Arkansas at Little Rock. Establishes an advisory board and requires the Attorney General to appoint an Executive Director of the Center to prepare and submit a periodic report to the advisory board and the University. Sets forth the Director's functions, including providing for: (1) the support of rural law enforcement agencies with technical assistance and practical and focused research; (2) education and training for rural law enforcement managers and personnel; (3) grants and contracts to carry out this Act; (4) the establishment and continuation of a clearinghouse and information center on criminal justice and rural law enforcement; (5) consulting assistance and service to Federal, State, and local criminal justice agencies with respect to crime in rural areas; and (6) evaluation programs that study the effectiveness of new approaches employed to improve rural law enforcement systems. Authorizes appropriations to carry out this Act as a separate line item in the Department of Justice Appropriations Act.


SECTION 1. SHORT TITLE AND PURPOSE. (a) Short Title.--This Act may be cited as the ``Rocky Mountain National Park Wilderness Act''. (b) Purpose.--The purpose of this Act is to include in the National Wilderness Preservation System certain lands within the Rocky Mountain National Park, Colorado, in order to protect the enduring scenic and historic wilderness character and unique wildlife values of the lands as well as the scientific, educational, inspirational, and recreational resources, values, and opportunities of the lands. SEC. 2. DESIGNATION OF ROCKY MOUNTAIN NATIONAL PARK WILDERNESS. (a) Designation.--In furtherance of the purposes of the Wilderness Act (16 U.S.C. 1131 et seq.), certain lands within the Rocky Mountain National Park, Colorado, which comprise approximately ____ acres, as generally depicted on the map titled ``Rocky Mountain National Park, Colorado Wilderness Boundaries'' and dated June 2005, are hereby designated as wilderness and, therefore, as a component of the National Wilderness Preservation System. The designated lands shall be known as the Rocky Mountain National Park Wilderness. (b) Map and Description.-- (1) Preparation and submission.--As soon as practicable after the date of the enactment of this Act, the Secretary of the Interior shall prepare a map and a boundary description of the Rocky Mountain National Park Wilderness designated by subsection (a) and file the map and boundary description with the Committee on Resources of the House of Representatives and the Committee on Energy and Natural Resources of the Senate. The map and boundary description shall be on file and available for public inspection in the office of the Director of the National Park Service, Department of the Interior. (2) Treatment.--The map and boundary description prepared under paragraph (1) shall have the same force and effect as if included in this Act. The Secretary of the Interior may correct clerical and typographical errors in the map and description. (c) Potential Wilderness Lands.-- (1) Definition.--In this section, the term ``potential wilderness lands'' means-- (A) lands identified as potential wilderness on the map referred to in subsection (a); and (B) lands and interests therein acquired by the United States on or after the date of the enactment of this Act that are located within the boundaries of the Rocky Mountain National Park and are contiguous with lands designated as wilderness by this Act. (2) Inclusion in wilderness.--Upon publication in the Federal Register of a notice by the Secretary of the Interior that all uses of a parcel of potential wilderness lands inconsistent with the Wilderness Act have ceased, the parcel shall be included in the Rocky Mountain National Park Wilderness designated by subsection (a) and managed as provided in section 3. The Secretary of the Interior shall modify the map and boundary description prepared under subsection (b) to reflect the inclusion of the parcel in the Rocky Mountain National Park Wilderness. (d) Exclusion of Certain Lands.--The boundaries of the Rocky Mountain National Park Wilderness and the potential wilderness lands specifically exclude the following: (1) The Grand Ditch (including both the main canal of the Grand Ditch and a branch thereof known as the specimen Ditch) and its right-of-way as well as associated appurtenances, structures, buildings, camps, and work sites in existence as of June 1, 1998. (2) Lands owned by the St. Vrain & Left Hand Water Conservancy District, including Copeland Reservoir and the Inlet Ditch to such reservoir from the North St. Vrain Creek, amounting to approximately 35.38 acres. (3) Lands owned by the Wincentsen-Harms Trust, amounting to approximately 2.75 acres. (e) Relation to Lands Outside Wilderness.--Nothing in this Act shall affect the management or use of any lands not included within the boundaries of the Rocky Mountain National Park Wilderness or the potential wilderness lands. SEC. 3. MANAGEMENT OF ROCKY MOUNTAIN NATIONAL PARK WILDERNESS. (a) Management Generally.--Subject to valid existing rights, lands designated as wilderness by section 2(a) or subsequently included in the Rocky Mountain National Park Wilderness by section 2(c) shall be managed by the Secretary of the Interior in accordance with the Wilderness Act (16 U.S.C. 1131 et seq.) and this Act. With respect to the lands designated as wilderness by section 2(a), any reference in the Wilderness Act to the effective date of the Wilderness Act shall be deemed to be a reference to the date of the enactment of this Act. With respect to the lands subsequently included in the Rocky Mountain National Park Wilderness by section 2(c), any reference in the Wilderness Act to the effective date of the Wilderness Act shall be deemed to be a reference to the date on which the lands were included in the wilderness area. (b) Water Rights.-- (1) Findings.--The Congress finds the following: (A) According to decisions of the courts of the State of Colorado, the United States has existing rights to water within the Rocky Mountain National Park. (B) Those rights are sufficient for the purposes of the Rocky Mountain National Park Wilderness as designated by section 2. (C) In light of the findings in subparagraphs (A) and (B), there is no need for this Act to effect a reservation by the United States of any additional water rights to fulfill the purposes for which the Rocky Mountain National Park Wilderness is designated. (2) No reservation.--Nothing in this Act or any action taken pursuant to this Act shall constitute either an express or implied reservation of water or water rights for any purpose. (c) Colorado-Big Thompson Project.-- (1) Current activities.--Activities on, under, or affecting the lands designated as wilderness by section 2 relating to the monitoring, operation, maintenance, repair, replacement, and use of the Colorado-Big Thompson Project and its facilities which were allowed as of June 1, 1998, shall be allowed to continue and shall not be affected by the designation of the lands as wilderness. (2) New activities.--In addition to the activities described in paragraph (1), any other activities on, under, or affecting the lands designated as wilderness by section 2 that because of emergencies or catastrophic events become necessary for the operation, maintenance, repair, replacement, and continue use of the Colorado-Big Thompson Project and its facilities shall be allowed, subject only to reasonable restrictions which are established by the Secretary of the Interior to protect the wilderness values of the lands. In implementing this paragraph, the Secretary shall not establish any restrictions on the activities that would prevent the occurrence of such necessary activities or that would reduce the water supply provided by the Colorado-Big Thompson Project or the Windy Gap Project. (3) Relation to authority in act establishing park.-- Nothing in the first section of the Act of January 26, 1915 (16 U.S.C. 191), shall be construed to allow development within the lands designated as wilderness by section 2 of any reclamation project not in existence as of the date of the enactment of this Act. (d) No Buffer Zones.--Congress does not intend that the designation by this Act of the Rocky Mountain National Park Wilderness creates or implies the creation of protective perimeters or buffer zones around the wilderness area. The fact that nonwilderness activities or uses can be seen or heard from within the wilderness area shall not, of itself, preclude such activities or uses up to the boundary of the wilderness area.

Summary: Rocky Mountain National Park Wilderness Act- Designates certain lands in Rocky Mountain National Park, Colorado, as components of the National Wilderness Preservation System, which shall be known as the Rocky Mountain National Park Wilderness.


SECTION 1. INDEXING OF CERTAIN ASSETS FOR PURPOSES OF DETERMINING GAIN. (a) In General.--Part II of subchapter O of chapter 1 of the Internal Revenue Code of 1986 (relating to basis rules of general application) is amended by inserting after section 1021 the following new section: ``SEC. 1022. INDEXING OF CERTAIN ASSETS FOR PURPOSES OF DETERMINING GAIN. ``(a) General Rule.-- ``(1) Indexed basis substituted for adjusted basis.--Solely for purposes of determining gain on the sale or other disposition by an individual of an indexed asset which has been held for more than 1 year, the indexed basis of the asset shall be substituted for its adjusted basis. ``(2) Special rule for recapture gain.-- ``(A) In general.--Paragraph (1) shall not apply for purposes of determining the amount of recapture gain on the sale or other disposition of an indexed asset, but the amount of any such recapture gain shall increase the adjusted basis of the asset for purposes of applying paragraph (1) to determine the amount of other gain on such sale or other disposition. ``(B) Recapture gain.--For purposes of subparagraph (A), the term `recapture gain' means any gain treated as ordinary income under section 1245 or 1254 or which would be treated as ordinary income under section 1250 if such section applied to all depreciation adjustments instead of only additional depreciation. ``(b) Indexed Asset.-- ``(1) In general.--For purposes of this section, the term `indexed asset' means-- ``(A) any stock in a corporation, and ``(B) any tangible property (or any interest therein), which is a capital asset or property used in the trade or business (as defined in section 1231(b)). ``(2) Certain property excluded.--For purposes of this section, the term `indexed asset' does not include-- ``(A) Creditor's interest.--Any interest in property which is in the nature of a creditor's interest. ``(B) Collectibles.--Any collectible (as defined in section 408(m)(2) without regard to section 408(m)(3)). ``(C) Options.--Any option or other right to acquire an interest in property. ``(D) Net lease property.--In the case of a lessor, net lease property (within the meaning of subsection (i)(3)). ``(E) Certain preferred stock.--Stock which is fixed and preferred as to dividends and does not participate in corporate growth to any significant extent. ``(F) Stock in foreign corporations.--Stock in a foreign corporation. ``(G) Stock in s corporations.--Stock in an S corporation. ``(3) Exception for stock in foreign corporation which is regularly traded on national or regional exchange.--Paragraph (2)(F) shall not apply to stock in a foreign corporation the stock of which is listed on the New York Stock Exchange, the American Stock Exchange, or any domestic regional exchange for which quotations are published on a regular basis or is authorized for trading on the national market system operated by the National Association of Securities Dealers other than-- ``(A) stock of a foreign investment company (within the meaning of section 1246(b)), ``(B) stock in a passive foreign investment company (as defined in section 1296), and ``(C) stock in a foreign corporation held by a United States person who meets the requirements of section 1248(a)(2). ``(c) Indexed Basis.--For purposes of this section-- ``(1) Indexed basis.--The indexed basis for any asset is-- ``(A) the adjusted basis of the asset, multiplied by ``(B) the applicable inflation ratio. ``(2) Applicable inflation ratio.--The applicable inflation ratio for any asset shall be determined by dividing-- ``(A) the CPI for the calendar year preceding the calendar year in which the disposition takes place, by ``(B) the CPI for the calendar year preceding the calendar year in which the taxpayer's holding period for such asset began (or, if later, for calendar year 1992). The applicable inflation ratio shall not be taken into account unless it is greater than 1. The applicable inflation ratio for any asset shall be rounded to the nearest one-hundredth. ``(3) Conventions.--For purposes of paragraph (2), if any asset is disposed of during any calendar year-- ``(A) such disposition shall be treated as occurring on the last day of such calendar year, and ``(B) the taxpayer's holding period for such asset shall be treated as beginning in the same calendar year as would be determined for an asset actually disposed of on such last day with a holding period of the same length as the actual holding period of the asset involved. ``(4) CPI.--For purposes of this subsection, the CPI for any calendar year shall be determined under section 1(f)(4). ``(d) Short Sales.-- ``(1) In general.--In the case of a short sale of an indexed asset with a short sale period in excess of 1 year, for purposes of this title, the amount realized shall be an amount equal to the amount realized (determined without regard to this paragraph) multiplied by the applicable inflation ratio. In applying subsection (c)(2) for purposes of the preceding sentence, the date on which the property is sold short shall be treated as the date on which the holding period for the asset begins and the closing date for the sale shall be treated as the date of disposition. ``(2) Short sale of substantially identical property.--If the taxpayer or the taxpayer's spouse sells short property substantially identical to an asset held by the taxpayer, the asset held by the taxpayer and the substantially identical property shall not be treated as indexed assets for the short sale period. ``(3) Short sale period.--For purposes of this subsection, the short sale period begins on the day after property is sold and ends on the closing date for the sale. ``(e) Treatment of Regulated Investment Companies and Real Estate Investment Trusts.-- ``(1) Adjustments at entity level.-- ``(A) In general.--Except as otherwise provided in this paragraph, the adjustment under subsection (a) shall be allowed to any qualified investment entity (including for purposes of determining the earnings and profits of such entity). ``(B) Exception for corporate shareholders.--Under regulations-- ``(i) in the case of a distribution by a qualified investment entity (directly or indirectly) to a corporation-- ``(I) the determination of whether such distribution is a dividend shall be made without regard to this section, and ``(II) the amount treated as gain by reason of the receipt of any capital gain dividend shall be increased by the percentage by which the entity's net capital gain for the taxable year determined without regard to this section exceeds the entity's net capital gain for such year determined with regard to this section, and ``(ii) there shall be other appropriate adjustments (including deemed distributions) so as to ensure that the benefits of this section are not allowed (directly or indirectly) to corporate shareholders of qualified investment entities. For purposes of the preceding sentence, any amount includible in gross income under section 852(b)(3)(D) shall be treated as a capital gain dividend and an S corporation shall not be treated as a corporation. ``(C) Exception for qualification purposes.--This section shall not apply for purposes of sections 851(b) and 856(c). ``(D) Exception for certain taxes imposed at entity level.-- ``(i) Tax on failure to distribute entire gain.--If any amount is subject to tax under section 852(b)(3)(A) for any taxable year, the amount on which tax is imposed under such section shall be increased by the percentage determined under subparagraph (B)(i)(II). A similar rule shall apply in the case of any amount subject to tax under paragraph (2) or (3) of section 857(b) to the extent attributable to the excess of the net capital gain over the deduction for dividends paid determined with reference to capital gain dividends only. The first sentence of this clause shall not apply to so much of the amount subject to tax under section 852(b)(3)(A) as is designated by the company under section 852(b)(3)(D). ``(ii) Other taxes.--This section shall not apply for purposes of determining the amount of any tax imposed by paragraph (4), (5), or (6) of section 857(b). ``(2) Adjustments to interests held in entity.-- ``(A) In general.--Stock in a qualified investment entity shall be an indexed asset for any calendar month in the same ratio as the fair market value of the assets held by such entity at the close of such month which are indexed assets bears to the fair market value of all assets of such entity at the close of such month. ``(B) Ratio of 90 percent or more.--If the ratio for any calendar month determined under subparagraph (A) would (but for this subparagraph) be 90 percent or more, such ratio for such month shall be 100 percent. ``(C) Ratio of 10 percent or less.--If the ratio for any calendar month determined under subparagraph (A) would (but for this subparagraph) be 10 percent or less, such ratio for such month shall be zero. ``(D) Valuation of assets in case of real estate investment trusts.--Nothing in this paragraph shall require a real estate investment trust to value its assets more frequently than once each 36 months (except where such trust ceases to exist). The ratio under subparagraph (A) for any calendar month for which there is no valuation shall be the trustee's good faith judgment as to such valuation. ``(3) Qualified investment entity.--For purposes of this subsection, the term `qualified investment entity' means-- ``(A) a regulated investment company (within the meaning of section 851), and ``(B) a real estate investment trust (within the meaning of section 856). ``(f) Other Pass-Thru Entities.-- ``(1) Partnerships.-- ``(A) In general.--In the case of a partnership, the adjustment made under subsection (a) at the partnership level shall be passed through to the partners (but only for purposes of determining the income of partners who are individuals). ``(B) Special rule in the case of section 754 elections.--In the case of a transfer of an interest in a partnership with respect to which the election provided in section 754 is in effect-- ``(i) the adjustment under section 743(b)(1) shall, with respect to the transferor partner, be treated as a sale of the partnership assets for purposes of applying this section, and ``(ii) with respect to the transferee partner, the partnership's holding period for purposes of this section in such assets shall be treated as beginning on the date of such adjustment. ``(2) S corporations.--In the case of an S corporation, the adjustment made under subsection (a) at the corporate level shall be passed through to the shareholders. This section shall not apply for purposes of determining the amount of any tax imposed by section 1374 or 1375. ``(3) Common trust funds.--In the case of a common trust fund, the adjustment made under subsection (a) at the trust level shall be passed through to the participants (but only for purposes of determining the income of participants who are individuals). ``(g) Dispositions Between Related Persons.--This section shall not apply to any sale or other disposition of property between related persons (within the meaning of section 465(b)(3)(C)) if such property, in the hands of the transferee, is of a character subject to the allowance for depreciation provided in section 167. ``(h) Transfers To Increase Indexing Adjustment.--If any person transfers cash, debt, or any other property to another person and the principal purpose of such transfer is to secure or increase an adjustment under subsection (a), the Secretary may disallow part or all of such adjustment or increase. ``(i) Special Rules.--For purposes of this section-- ``(1) Treatment as separate asset.--In the case of any asset, the following shall be treated as a separate asset: ``(A) A substantial improvement to property. ``(B) In the case of stock of a corporation, a substantial contribution to capital. ``(C) Any other portion of an asset to the extent that separate treatment of such portion is appropriate to carry out the purposes of this section. ``(2) Assets which are not indexed assets throughout holding period.--The applicable inflation ratio shall be appropriately reduced for periods during which the asset was not an indexed asset. ``(3) Net lease property defined.--The term `net lease property' means leased property where-- ``(A) the term of the lease (taking into account options to renew) was 50 percent or more of the useful life of the property, and ``(B) for the period of the lease, the sum of the deductions with respect to such property which are allowable to the lessor solely by reason of section 162 (other than rents and reimbursed amounts with respect to such property) is 15 percent or less of the rental income produced by such property. ``(j) Regulations.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.'' (b) Clerical Amendment.--The table of sections for part II of subchapter O of chapter 1 is amended by inserting after the item relating to section 1021 the following new item: ``Sec. 1022. Indexing of certain assets acquired after 1991 for purposes of determining gain.'' (c) Effective Date.--The amendments made by this section shall apply to dispositions of any property after the date of the enactment of this Act.

Summary: Amends the Internal Revenue Code to require indexing, based on the consumer price index, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss.