SECTION 1. SHORT TITLE. This Act may be cited as the ``National Hate Crimes Hotline Act of 2016''. SEC. 2. FINDINGS. Congress makes the following findings: (1) Nationwide, the number of hate groups in the United States increased by 14 percent in 2015 according to the Southern Poverty Law Center. (2) According to the Federal Bureau of Investigation, of the hate crimes in 2015, 59.2 percent of the offenses were racially motived, 19.4 percent were motivated by anti-LGBT animus, and 19.7 percent targeted religion. (3) In 2015, according to the Federal Bureau of Investigation, 4,482 individuals were victims of crimes against persons, and 57.5 percent of these individuals were victims of assault. (4) According to the Bureau of Justice Statistics, an average of more than 250,000 people a year are victims of hate crimes, but most incidents are not reported. SEC. 3. NATIONAL HATE CRIME HOTLINE AND HATE CRIME INFORMATION AND ASSISTANCE WEBSITE. (a) In General.--The Attorney General may award one or more grants to private, nonprofit entities-- (1) to provide for the establishment and operation of a national, toll-free telephone hotline to provide information and assistance to victims of hate crimes (hereafter in this section referred to as the ``national hate crime hotline''); and (2) to provide for the establishment and operation of a highly secure Internet website to provide that information and assistance to such victims (hereafter in this section referred to as the ``hate crime information and assistance website''). (b) Duration.--A grant under this section may extend over a period of not more than 5 years. (c) Annual Approval.--The provision of payments under a grant awarded under this section shall be subject to annual approval by the Attorney General and subject to the availability of appropriations for each fiscal year to make the payments. (d) Hotline Activities.--An entity that receives a grant under this section for activities described, in whole or in part, in subsection (a)(1) shall use funds made available through the grant to establish and operate a national hate crime hotline. In establishing and operating the hotline, the entity shall-- (1) contract with a carrier for the use of a toll-free telephone line; (2) employ, train (including technology training), and supervise personnel to answer incoming calls and provide counseling and referral services to callers on a 24-hour-a-day basis; (3) assemble and maintain a current database of information relating to services for victims of hate crimes to which callers throughout the United States may be referred; (4) publicize the national hate crime hotline to potential users throughout the United States; and (5) be prohibited from asking hotline callers about their citizenship status. (e) Secure Website Activities.-- (1) In general.--An entity that receives a grant under this section for activities described, in whole or in part, in subsection (a)(2) shall use funds made available through the grant to provide grants for startup and operational costs associated with establishing and operating a hate crime information and assistance website. (2) Availability.--The hate crime information and assistance website shall be available to the entity operating the national hate crime hotline. (3) Information.--The hate crime information and assistance website shall provide accurate information that describes the services available to victims of hate crimes, including health care and mental health services, social services, transportation, and other relevant services. (4) Rule of construction.--Nothing in this section shall be construed to require any shelter or service provider, whether public or private, to be linked to the hate crime information and assistance website or to provide information to the recipient of the grant described in paragraph (1) or to the website. (f) Application.--The Attorney General may not award a grant under this section unless the Attorney General approves an application for such grant. To be approved by the Attorney General under this subsection an application shall-- (1) contain such agreements, assurances, and information, be in such form, and be submitted in such manner, as the Attorney General shall prescribe through notice in the Federal Register; (2) in the case of an application for a grant to carry out activities described in subsection (a)(1), include a complete description of the applicant's plan for the operation of a national hate crime hotline, including descriptions of-- (A) the training program for hotline personnel, including technology training to ensure that all persons affiliated with the hotline are able to effectively operate any technological systems used by the hotline; (B) the hiring criteria for hotline personnel; (C) the methods for the creation, maintenance, and updating of a resource database; (D) a plan for publicizing the availability of the hotline; (E) a plan for providing service to non-English speaking callers, including service through hotline personnel who speak Spanish; and (F) a plan for facilitating access to the hotline by persons with hearing impairments; (3) in the case of an application for a grant to carry out activities described in subsection (a)(2)-- (A) include a complete description of the applicant's plan for the development, operation, maintenance, and updating of information and resources of the hate crime information and assistance website; (B) include a certification that the applicant will implement a high level security system to ensure the confidentiality of the website, taking into consideration the safety of hate crime victims; and (C) include an assurance that, after the third year of the website project, the recipient of the grant will develop a plan to secure other public or private funding resources to ensure the continued operation and maintenance of the website; (4) demonstrate that the applicant has recognized expertise in the area of hate crimes and a record of high quality service to victims of hate crimes, including a demonstration of support from advocacy groups; (5) demonstrate that the applicant has a commitment to diversity, and to the provision of services to ethnic, racial, religious, and non-English speaking minorities, in addition to older individuals, individuals with disabilities, and individuals of various gender, gender identity, and sexual orientation; and (6) contain such other information as the Attorney General may require. (g) Hate Crime Defined.--For purposes of this Act, the term ``hate crime'' means a crime in which the defendant intentionally selects a victim, or in the case of a property crime, the property that is the object of the crime, because of the actual or perceived race, color, religion, national origin, ethnicity, gender, gender identity, disability, sexual orientation, perceived sexual identification, or perceived gender identity of any person. (h) Authorization of Appropriations.-- (1) In general.--There is authorized to be appropriated to carry out this section $3,500,000 for each of fiscal years 2017 through 2021. (2) Website.--Of the amounts appropriated pursuant to paragraph (1) for a year, not less than 10 percent shall be used for purposes of carrying out subsection (a)(2). (3) Availability.--Funds authorized to be appropriated under paragraph (1) may remain available until expended. SEC. 4. LOCAL LAW ENFORCEMENT EDUCATION AND TRAINING GRANT PROGRAM. (a) In General.--The Attorney General may award grants to eligible State and local law enforcement entities for educational and training programs on solving hate crimes (as defined in section 1(g)) and establishing community dialogues with groups whose members are at-risk of being victims of such hate crimes. (b) Eligibility.--To be eligible to receive a grant under subsection (a), a State or local law enforcement entity must be in compliance with reporting requirements applicable to such entity pursuant to the Hate Crimes Statistics Act (28 U.S.C. 534 note). (c) Authorization of Appropriations.--There is authorized to be appropriated to carry out this section such sums as are necessary for fiscal year 2017 and each succeeding fiscal year. SEC. 5. LOCAL RESOURCES TO COMBAT HATE CRIMES GRANT PROGRAM. (a) In General.--The Attorney General shall establish a grant program within the Office for Victims of Crime in the Office of Justice Programs, under which the Attorney General may award grants to local community-based organizations, nonprofit organizations, and faith-based organizations to establish or expand local programs and activities that serve targeted areas and that provide legal, health (including physical and mental health), and other support services to victims of hate crimes (as defined in section 1(g)). Grant funds may be used for activities including hiring counselors and providing training, resources, language support services, and information to such victims. (b) Targeted Area Defined.--For purposes of this section, the term ``targeted area'' means an area with a demonstrated lack of resources, as determined by the Attorney General, for victims of hate crimes. (c) Funding Restriction.--None of the funds from a grant made under this section may be used-- (1) by an organization that discriminates against an individual on the basis of religion; or (2) for purposes of promoting religious beliefs or views. (d) Authorization of Appropriations.--There is authorized to be appropriated to carry out this section such sums as are necessary for fiscal year 2017 and each succeeding fiscal year.

Summary: National Hate Crimes Hotline Act of 2016 This bill authorizes the Department of Justice (DOJ) to award grants to: (1) private, nonprofit entities to establish and operate a national, toll-free telephone hotline and an Internet website to assist victims of hate crimes; and (2) state and local law enforcement entities for educational and training programs on solving hate crimes and establishing dialogues with members of at-risk communities. Additionally, the bill directs DOJ to establish a grant program for local organizations to establish or expand programs that provide services to victims of hate crimes.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Dietary Supplement Full Implementation and Enforcement Act of 2010''. SEC. 2. FINDINGS. Congress finds the following: (1) Each year, more than 150,000,000 Americans regularly consume dietary supplements to maintain and improve their health. (2) Consumer expenditures on dietary supplements exceeded $25,000,000,000 in 2008. (3) Given the growing awareness of the importance of prevention and wellness in the health care system of the United States, it is vital that laws governing the safety of, and education about, dietary supplements be fully implemented and enforced. (4) In 1994, Congress approved, and the President signed into law, the Dietary Supplement Health and Education Act of 1994 (Public Law 103-417) (referred to in this Act as ``DSHEA''). DSHEA balanced the importance of continuing consumer access to vitamins, minerals, and other dietary supplements, promoting scientific research on the benefits and risks of dietary supplements, and fostering public education on the benefits and risks of supplement use with the need for regulatory safeguards to protect consumer health, including a new standard for safety, penalties for mislabeled or adulterated dietary supplements, rules to ensure scientific substantiation of the claims made regarding dietary supplements, and a notification requirement to the Food and Drug Administration before dietary supplements that contain certain new dietary ingredients may be marketed. (5) DSHEA requires that claims made on dietary supplement labels, packaging, and accompanying material be truthful, non- misleading, and substantiated. Manufacturers are prohibited from making claims that products are intended to diagnose, treat, mitigate, cure, or prevent a disease. (6) DSHEA requires that dietary supplements comply with good manufacturing practice (referred to in this section as ``GMP'') requirements, and authorizes the Food and Drug Administration to establish such requirements. (7) In 2007, after many years of delay, the Food and Drug Administration published regulations detailing the GMP requirements for dietary supplements, including requirements for identity, purity, strength, sanitary conditions, and recordkeeping. The Food and Drug Administration began to enforce those requirements in 2008. (8) DSHEA requires that, before marketing a dietary supplement containing certain new dietary ingredients, the manufacturer or distributor must submit notice to the Food and Drug Administration that includes information showing that the dietary supplement will reasonably be expected to be safe. According to the Food and Drug Administration, the Food and Drug Administration has raised objections to more than 70 percent of all new dietary ingredient notifications submitted to the agency. (9) The Food and Drug Administration has successfully used the adulteration provisions of DSHEA to remove from the marketplace dietary supplements that present an unreasonable risk of injury or illness. (10) In 2002, Congress passed the Public Health Security and Bioterrorism Preparedness and Response Act (Public Law 107- 188). This law requires any facility engaged in manufacturing, processing, packing, or holding food for consumption in the United States, including dietary supplements, to be registered with the Food and Drug Administration. (11) In 2006, Congress supplemented DSHEA by approving the Dietary Supplement and Nonprescription Drug Consumer Protection Act (Public Law 109-462). This law requires dietary supplement manufacturers, packers, and distributors to report promptly to the Food and Drug Administration any reports the manufacturer or other responsible person receives of serious adverse events associated with the use of the products of such manufacturer or other responsible person. Information the Food and Drug Administration receives under this reporting requirement may help the agency detect possible safety problems related to dietary supplement products or ingredients. (12) DSHEA created the Office of Dietary Supplements within the National Institutes of Health to expand research and consumer information about the health effects of dietary supplements. The Office of Dietary Supplements has greatly expanded the number of scientific studies of dietary supplements and the availability of reliable information to consumers. (13) While the Food and Drug Administration has taken some important steps to implement and enforce DSHEA and the other laws governing the regulation of dietary supplements, the agency has not fully implemented and enforced DSHEA and the other laws governing the regulation of dietary supplements. (14) Both the public and regulated industry would benefit from more guidance from the Food and Drug Administration on the procedures and definitions concerning the regulation of new dietary ingredients under section 413 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 350b). (15) If the Food and Drug Administration determines that a product labeled as a dietary supplement includes an anabolic steroid or an analogue of an anabolic steroid, the Food and Drug Administration does not systematically notify the Drug Enforcement Administration of that determination. (16) The Food and Drug Administration needs adequate resources to implement and enforce DSHEA and other laws governing the regulation of dietary supplements appropriately. Congress has appropriated additional funds over the last several years to implement and enforce DSHEA, reaching more than $14,000,000 for fiscal year 2009. (17) According to the Food and Drug Administration, full implementation of DSHEA and the other laws governing the regulation of dietary supplements would require substantial additional resources. In 2002, the Food and Drug Administration reported to Congress in writing that the agency would need between $24,000,000 and $65,000,000 per year to fully implement DSHEA. SEC. 3. SENSE OF CONGRESS. It is the sense of Congress that: (1) The Food and Drug Administration should increase efforts to implement DSHEA more fully and effectively, by-- (A) providing Congress with a professional judgment estimate of the annual costs during the 5-year period beginning on the date of enactment of this Act to fully implement and enforce DSHEA and other dietary supplement laws and regulations under the jurisdiction of the Food and Drug Administration; (B) conducting inspections, using appropriately trained inspection personnel, of all facilities in which a dietary supplement is manufactured, processed, packed, or held to ensure compliance with the new dietary supplement good manufacturing practices regulations; (C) using the authority under DSHEA to protect the public from unsafe dietary supplement products and ingredients and to ensure that claims made are truthful, non-misleading, and substantiated, with highest regulatory priority given to cases of clear violations of the law (including the intentional adulteration and spiking of products); (D) implementing the recommendations contained in the January 2009 report of the Government Accountability Office, entitled, ``Dietary Supplements: FDA Should Take Further Actions To Improve Oversight and Consumer Understanding'', (GAO 09-250) that the Food and Drug Administration-- (i) require all dietary supplement manufacturers, packers, and distributors to identify themselves specifically as such under existing registration requirements and to update such information annually; (ii) promptly issue guidance to clarify when a dietary supplement ingredient is a new dietary ingredient, the evidence needed to document the safety of new dietary ingredients, and appropriate methods for establishing the identity of a new dietary ingredient; and (iii) coordinate with stakeholder groups involved in consumer outreach to identify, implement, and evaluate the effectiveness of additional mechanisms for educating consumers about the safety, efficacy, and labeling of dietary supplements; and (E) notifying the Drug Enforcement Administration if the Food and Drug Administration determines that the information in a new dietary ingredient notification submitted under section 413 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 350b) is inadequate to establish that the new dietary ingredient will reasonably be expected to be safe, because the dietary supplement may contain an anabolic steroid or an analogue of an anabolic steroid. (2) The manufacturers, packers, retailers, and distributors of dietary supplements and dietary supplement ingredients should increase efforts to-- (A) comply fully with all requirements of DSHEA and the Dietary Supplement and Nonprescription Drug Consumer Protection Act; (B) cooperate fully and appropriately with the Food and Drug Administration in implementation and enforcement of Federal laws and regulations; and (C) provide the Food and Drug Administration with appropriate input on known and suspected violations of such laws and regulations. SEC. 4. AUTHORIZATION OF APPROPRIATIONS AND ALLOCATION OF RESOURCES. (a) Authorization of Appropriations.--There are authorized to be appropriated to carry out the Dietary Supplement Health and Education Act of 1994, the amendments made by such Act, and other provisions under the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.) that apply to dietary supplements, $30,000,000 for fiscal year 2011 and such sums as may be necessary for each of fiscal years 2012 through 2014. (b) Allocation of Funds for Fiscal Year 2010.--From funds appropriated to the Food and Drug Administration for fiscal year 2010 for the purpose of enhancing food safety, not less than $20,000,000 shall be expended to effectively and fully implement and enforce the Dietary Supplement Health and Education Act of 1994, the amendments made by such Act, and other provisions under the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.) that apply to dietary supplements. (c) Office of Dietary Supplements.--There are authorized to be appropriated for expanded research and development of consumer information on dietary supplements by the Office of Dietary Supplements at the National Institutes of Health-- (1) $40,000,000 for fiscal year 2010; and (2) such sums as may be necessary for each of the fiscal years 2011 through 2014. SEC. 5. ANNUAL ACCOUNTABILITY REPORT ON THE REGULATION OF DIETARY SUPPLEMENTS. (a) In General.--Not later than January 31, 2011, and annually thereafter, the Secretary of Health and Human Services shall submit a report to Congress on the implementation and enforcement of the Dietary Supplement Health and Education Act of 1994 and the amendments made by such Act. (b) Contents.--The report under subsection (a) shall include the following: (1) The total funding and number of full-time equivalent personnel in the Food and Drug Administration dedicated to dietary supplement regulation during the prior fiscal year. (2) The total funding and number of full-time equivalent personnel in the Food and Drug Administration dedicated to administering adverse event reporting systems, as such systems relate to dietary supplement regulation, during the prior fiscal year. (3) The total funding and number of full-time equivalent personnel in the Food and Drug Administration dedicated to enforcement of dietary supplement labeling and claims requirements during the prior fiscal year and a brief explanation of the activities of such personnel. (4) The total funding and number of full-time equivalent personnel in the Food and Drug Administration dedicated to the review and enforcement of good manufacturing practice requirements with respect to dietary supplements during the prior fiscal year. (5) The number of inspections at which the Food and Drug Administration evaluated or reviewed the compliance of a manufacturer with good manufacturing practices for dietary supplements during the prior fiscal year, and the number of times the Food and Drug Administration issued a warning letter because it determined that such manufacturer was not in compliance with some aspect of such requirements. (6) The number of new dietary ingredient notification reviews that the Food and Drug Administration performed during the prior fiscal year and the number of times the Food and Drug Administration objected to the marketing of the dietary supplement described in such notification reviews. (7) The number of times the Food and Drug Administration issued a warning letter or initiated an enforcement action against a manufacturer or distributor for failure to file a new dietary ingredient notification as required under section 413 of the Federal Food, Drug, and Cosmetic Act. (8) A brief summary and explanation of all enforcement actions taken by the Food and Drug Administration and the Department of Health and Human Services related to dietary supplements during the prior fiscal year, including the number and type of actions. (9) The number of times the Food and Drug Administration requested substantiation of dietary supplement claims from a manufacturer during the prior fiscal year, the number of times a manufacturer refused to provide such information, and the response of the agency in such situations. (10) The number of dietary supplement claims determined by the Food and Drug Administration during the prior fiscal year to be false, misleading, or not substantiated, and a description of the follow-up action taken by the agency in such instances. (11) The research and consumer education activities supported by the Office of Dietary Supplements of the National Institutes of Health during the prior fiscal year. (12) Any recommendations for administrative or legislative actions to improve the regulation of dietary supplements. (13) Any other information regarding the regulation of dietary supplements determined appropriate by the Secretary of Health and Human Services or the Commissioner of Food and Drugs. SEC. 6. NEW DIETARY INGREDIENTS. (a) Guidelines for Introducing New Dietary Ingredients.--Section 413 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 350b) is amended-- (1) by redesignating subsection (c) as subsection (e); and (2) by inserting after subsection (b) the following: ``(c) Guidelines.--Not later than 180 days after the date of enactment of the Dietary Supplement Full Implementation and Enforcement Act of 2010, the Secretary shall publish guidance that clarifies when a dietary supplement ingredient is a new dietary ingredient, when the manufacturer or distributor of a dietary ingredient or dietary supplement should provide the Secretary with information as described in subsection (a)(2), the evidence needed to document the safety of new dietary ingredients, and appropriate methods for establishing the identity of a new dietary ingredient. ``(d) Notification to DEA.-- ``(1) In general.--If the Secretary determines that the information in a new dietary ingredient notification submitted under this section for an article purported to be a new dietary ingredient is inadequate to establish that a dietary supplement containing such article will reasonably be expected to be safe because the article may be, or may contain, an anabolic steroid or an analogue of an anabolic steroid, the Secretary shall notify the Drug Enforcement Administration of such determination. Such notification by the Secretary shall include, at a minimum, the name of the product or article, the name of the person or persons who marketed the product or made the submission of information regarding the article to the Secretary under this section, and any contact information for such person or persons that the Secretary has. ``(2) Definitions.--For purposes of this subsection-- ``(A) the term `anabolic steroid' has the meaning given such term in section 102(41) of the Controlled Substances Act; and ``(B) the term `analogue of an anabolic steroid' means a substance whose chemical structure is substantially similar to the chemical structure of an anabolic steroid.''.

Summary: Dietary Supplement Full Implementation and Enforcement Act of 2010 - Authorizes appropriations for FY2011-FY2014 to carry out the Dietary Supplement Health and Education Act of 1994 (DSHEA) and other provisions under the Federal Food, Drug, and Cosmetic Act (FFDCA) that apply to dietary supplements. Requires the allocation of funds appropriated to the Food and Drug Administration (FDA) for FY2010 for the purpose of enhancing food safety to be expended to effectively and fully implement and enforce DSHEA and other FFDCA provisions that apply to dietary supplements. Authorizes appropriations for FY2010-FY2014 for expanded research and development of consumer information on dietary supplements by the Office of Dietary Supplements at the National Institutes of Health (NIH). Requires the Secretary of Health and Human Services (HHS) to report to Congress annually on the implementation and enforcement of DSHEA and its amendments. Amends the FFDCA to require the Secretary to publish guidance that clarifies when a dietary supplement ingredient is a new dietary ingredient, when the manufacturer or distributor of a dietary ingredient or dietary supplement should provide the Secretary with safety information, the evidence needed to document the safety of new dietary ingredients, and appropriate methods for establishing the identity of a new dietary ingredient. Requires the Secretary to notify the Drug Enforcement Agency (DEA) if information in a new dietary ingredient notification is inadequate to establish that a dietary supplement containing such ingredient will reasonably be expected to be safe because the ingredient may be, or may contain, an anabolic steroid or an analogue of an anabolic steroid.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Independent Contractor Clarification Act of 1999''. SEC. 2. DETERMINATION OF EMPLOYEE AND EMPLOYER STATUS. (a) In General.--Subsection (c) of section 7701 of the Internal Revenue Code of 1986 is amended to read as follows: ``(c) Employee and Employer.-- ``(1) In general.--For purposes of this title, except as otherwise expressly provided in this title-- ``(A) an individual (hereinafter in this subsection referred to as the `service provider') performing services for another person (hereinafter in this subsection referred to as the `service recipient') shall be treated as an employee of the service recipient, and ``(B) the service recipient shall be treated as the employer of such service provider, unless the requirements of each of the subparagraphs of paragraph (3) have been satisfied. ``(2) Repeal of common law tests.--The rules of this subsection shall apply in lieu of any common law rules which would otherwise apply. ``(3) Requirements.-- ``(A) Lack of control by service recipient.--The requirements of this subparagraph are met only if the service provider has the right, to the exclusion of the service recipient, to control and direct the manner of, and the means used in, the service provider's performance of services for the service recipient. ``(B) Availability of service to others.--The requirements of this subparagraph are met only if the service provider-- ``(i) makes substantially similar services available to others, and ``(ii) is not precluded by the service recipient from soliciting business opportunities that involve providing substantially similar services for other persons during the period that the service provider is providing services for the service recipient. ``(C) Entrepreneurial risk.--The requirements of this subparagraph are met only if-- ``(i) in the service provider's overall business activities, the service provider has the potential to generate profit and bears risk of loss and the extent to which profit is generated or loss is sustained depends on the service provider's efforts and decisions other than as to the amount of work performed, and ``(ii) in the event the service provider fails to perform the work in accordance with the service recipient's requirements, the service provider is either subject to liability to the service recipient for damages arising from claims sounding in contract or would be subject to such liability but for a waiver by the service recipient. ``(4) Person.--For purposes of this subsection, the term `person' includes any governmental unit (and any agency or instrumentality thereof).'' (b) Repeal of Section 530 of Revenue Act of 1978.--Section 530 of the Revenue Act of 1978 is hereby repealed. (c) Conforming Amendments.-- (1) Paragraph (2) of section 3121(d) of such Code is amended to read as follows: ``(2) any individual who is treated as an employee under section 7701(c); or''. (2) Paragraph (2) of section 210(j) of the Social Security Act is amended to read as follows: ``(2) any individual who is treated as an employee under section 7701(c) of the Internal Revenue Code of 1986; or''. (3) Subsection (a) of section 7701 of such Code is amended by inserting after paragraph (33) the following new paragraph: ``(34) Includes and including.--The terms `includes' and `including' when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined.'' (d) Effective Date.-- (1) In general.--Except as provided in paragraph (2), the amendments made by this section shall apply to services performed after December 31, 2000. (2) Repeal of limitations on regulations and rulings.--The repeal made by subsection (b), insofar as it relates to section 530(b) of the Revenue Act of 1978, shall take effect on the date of the enactment of this Act; except that regulations and Revenue Rulings permitted to be issued by reason of such repeal may not apply to services performed before January 1, 2001. SEC. 3. LIMITATIONS ON RETROACTIVE EMPLOYMENT TAX RECLASSIFICATIONS. (a) General Rule.--Chapter 25 of the Internal Revenue Code of 1986 (relating to general provisions applicable to employment taxes) is amended by adding at the end the following new section: ``SEC. 3511. LIMITATIONS ON RETROACTIVE EMPLOYMENT TAX RECLASSIFICATIONS. ``(a) General Rule.--If-- ``(1) for purposes of employment taxes, the taxpayer treats an individual as not being an employee for any period after December 31, 2000, and ``(2) for such period, the taxpayer meets-- ``(A) the consistency requirements of subsection (b), ``(B) the return filing requirements of subsection (c), and ``(C) the safe harbor requirement of subsection (d), for purposes of applying this subtitle for such period, the individual shall be deemed not to be an employee of the taxpayer for such period. The preceding sentence shall cease to apply to periods beginning more than 60 days after the date that the Secretary notifies the taxpayer in writing of a final administrative determination that the taxpayer should treat such individual (or any individual holding a substantially similar position) as an employee. ``(b) Consistency Requirements.--A taxpayer meets the consistency requirements of this subsection with respect to any individual for any period if the taxpayer treats such individual (and all other individuals holding substantially similar positions) as not being an employee for purposes of the employment taxes for such period and all prior periods after December 31, 1978. ``(c) Return Filing Requirements.--The taxpayer meets the return filing requirements of this subsection with respect to any individual for any period if all Federal tax returns (including information returns) required to be filed by the taxpayer for such period with respect to such individual are filed on a basis consistent with the taxpayer's treatment of such individual as not being an employee. ``(d) Safe Harbors.-- ``(1) In general.--The taxpayer meets the safe harbor requirement of this subsection with respect to any individual for any period if the taxpayer establishes that its treatment of such individual as not being an employee for such period was-- ``(A) in reasonable reliance on a written determination (as defined in section 6110(b)(1)) issued to the taxpayer that addressed the employment status of the individual or an individual holding a substantially similar position with the taxpayer; ``(B) in reasonable reliance on a concluded Internal Revenue Service audit of the taxpayer in which the employment status of the individual or any individual holding a substantially similar position with the taxpayer was examined and the taxpayer was notified in writing that no change would be made to such individual's employment status; or ``(C) supported by substantial authority. For purposes of subparagraph (C), the term `substantial authority' has the same meaning as when used in section 6662(d)(2)(B)(i); except that such term shall not include (i) any private letter ruling issued to a person other than the taxpayer, and (ii) any authority that does not address the employment status of individuals holding positions substantially similar to that of the individual. ``(2) Special rules.-- ``(A) Application to pre-2001 determinations, etc.--Paragraph (1) shall apply without regard to whether the determination, audit, or the authority referred to therein was before January 1, 2001. ``(B) Subsequent authority.--The taxpayer shall not be considered to meet the safe harbor requirement of paragraph (1) with respect to any individual for any period if the treatment of such individual as not being an employee is inconsistent with any regulation, Revenue Ruling, Revenue Procedure, or other authority-- ``(i) which is published by the Secretary at least 60 days before the beginning of such period and after the date of the determination, the conclusion of the audit, or the substantial authority referred to in paragraph (1), and ``(ii) which applies to the type of services performed by such individual or the industry or business in which such services are performed. ``(3) Transitional rule.--Except as provided in paragraph (2)(B), the taxpayer shall be considered to meet the safe harbor requirement of paragraph (1) with respect to services performed by an individual during 2001 or 2002 if the taxpayer would be treated under section 530 of the Revenue Act of 1978 (as in effect on the day before the date of the enactment of this section) as having a reasonable basis for not treating such individual as an employee. ``(e) Other Special Rules.-- ``(1) Notice.--An officer or employee of the Internal Revenue Service shall, before or at the commencement of any audit inquiry relating to the employment status of one or more individuals who perform services for the taxpayer, provide the taxpayer with a written notice of the provisions of this section. ``(2) Availability of safe harbors.--Nothing in this section shall be construed to provide that this section only applies where the individual involved is otherwise an employee of the taxpayer. ``(f) Definitions and Special Rules.--For purposes of this section-- ``(1) Employment tax.--The term `employment tax' means any tax imposed by this subtitle. ``(2) Employment status.--The term `employment status' means the status of an individual as an employee or as an independent contractor (or other individual who is not an employee). ``(3) Taxpayer.--The term `taxpayer' includes any person or entity (including a governmental entity) which is (or would be but for this section) liable for any employment tax. Such term includes any predecessor or successor to the taxpayer. ``(4) Substantially similar position.--The determination as to whether an individual holds a position substantially similar to a position held by another individual shall include consideration of the relationship between the taxpayer and such individuals. ``(g) Regulations.--The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section.'' (b) Clerical Amendment.--The table of sections for chapter 25 of such Code is amended by adding at the end the following new item: ``Sec. 3511. Limitations on retroactive employment tax reclassifications.'' (c) Effective Date.--The amendments made by this section shall apply to all periods beginning after December 31, 2000. SEC. 4. STATUTE OF LIMITATIONS ON ASSESSMENT OF EMPLOYMENT TAXES TO RUN BEGINNING ON DATE CERTAIN INFORMATION RETURNS FILED. (a) In General.--Subsection (b) of section 6501 of the Internal Revenue Code of 1986 (relating to limitations on assessment and collection) is amended by adding at the end the following new paragraph: ``(5) Certain information returns to begin limitation periods on employment taxes.--For purposes of this section, if-- ``(A) a return is filed under section 6041 or 6041A which specifies an amount of payments made to any individual for services performed by such individual, and ``(B) such payments are not taken into account in determining the taxes imposed by chapters 21 and 24, then, notwithstanding the last sentence of subsection (a), such return shall be treated as the return referred to in subsection (a) for purposes of determining the period of limitations with respect to such taxes on such services.'' (b) Effective Date.--The amendment made by this section shall apply to payments made after December 31, 2000.

Summary: Sets forth restrictions on retroactive employment tax reclassifications, including safe harbor requirements. Provides that the statute of limitations on assessment of employment taxes shall run beginning on the date certain information returns (specifying payments to an individual for services performed where the payments are not taken into account in determining such taxes) are filed.


SECTION 1. SHORT TITLE; COORDINATION WITH TAXPAYER RELIEF ACT OF 1997. (a) Short Title.--This Act may be cited as the ``Higher Education Affordability and Availability Act''. (b) Coordination With Taxpayer Relief Act of 1997.--Any reference in this Act to any section of the Internal Revenue Code of 1986 amended or added by the Taxpayer Relief Act of 1997 shall be a reference to such section as so amended or added. SEC. 2. EXCLUSION FROM GROSS INCOME OF EDUCATION DISTRIBUTIONS FROM QUALIFIED TUITION PROGRAMS; COVERAGE OF PRIVATE PROGRAMS. (a) Exclusion.-- (1) In general.--Subparagraph (B) of section 529(c)(3) of the Internal Revenue Code of 1986 (relating to distributions) is amended to read as follows: ``(B) Distributions for qualified higher education expenses.--If a distributee elects the application of this subparagraph for any taxable year-- ``(i) no amount shall be includible in gross income by reason of a distribution which consists of providing a benefit to the distributee which, if paid for by the distributee, would constitute payment of a qualified higher education expense, and ``(ii) the amount which (but for the election) would be includible in gross income by reason of any other distribution shall not be so includible in an amount which bears the same ratio to the amount which would be so includible as the amount of the qualified higher education expenses of the distributee bears to the amount of the distribution.'' (2) Additional tax on amounts not used for higher education expenses.--Section 529 of such Code is amended by adding at the end the following new subsection: ``(f) Additional Tax for Distributions Not Used for Educational Expenses.-- ``(1) In general.--The tax imposed by section 530(d)(4) shall apply to payments and distributions from qualified tuition programs in the same manner as such tax applies to education individual retirement accounts. ``(2) Excess contributions returned before due date of return.--Paragraph (1) shall not apply to the distribution to a contributor of any contribution paid during a taxable year to a qualified tuition program to the extent that such contribution exceeds the limitation in section 4973(e) if such distribution (and the net income with respect to such excess contribution) meets requirements comparable to the requirements of clauses (i) and (ii) of section 530(d)(4)(C).'' (3) Coordination with education credits.--Section 25A(e)(2) of such Code is amended by inserting ``529(c)(3)(B) or'' before ``530(d)(2)''. (4) Effective date.--The amendments made by this subsection shall apply to distributions after December 31, 1997, for education furnished in academic periods beginning after such date. (b) Eligible Educational Institutions Permitted To Maintain Qualified Tuition Programs.-- (1) In general.--Paragraph (1) of section 529(b) of such Code (defining qualified State tuition program) is amended by inserting ``or by one or more eligible educational institutions'' after ``maintained by a State or agency or instrumentality thereof''. (2) Limitation on contributions to qualified tuition programs not maintained by a state.--Subsection (b) of section 529 of such Code is amended by adding at the end the following new paragraph: ``(8) Limitation on contributions to qualified tuition programs not maintained by a state.--In the case of a program not maintained by a State or agency or instrumentality thereof, such program shall not be treated as a qualified tuition program unless it limits the annual contribution to the program on behalf of a designated beneficiary to $5,000.'' (3) Tax on excess contributions.-- (A) In general.--Subsection (a) of section 4973 of such Code is amended by striking ``or'' at the end of paragraph (3), by redesignating paragraph (4) as paragraph (5), and by inserting after paragraph (3) the following new paragraph: ``(4) a qualified tuition program (as defined in section 529) not maintained by a State or any agency or instrumentality thereof, or''. (B) Excess contributions defined.--Section 4973(e) of such Code is amended to read as follows: ``(e) Excess Contributions to Private Qualified Tuition Program and Education Individual Retirement Accounts.--For purposes of this section-- ``(1) In general.--In the case of private education investment accounts maintained for the benefit of any 1 beneficiary, the term `excess contributions' means the amount by which the amount contributed for the taxable year to such accounts exceeds $5,000. ``(2) Private education investment account.--For purposes of paragraph (1), the term `private education investment account' means-- ``(A) a qualified tuition program (as defined in section 529) not maintained by a State or any agency or instrumentality thereof, and ``(B) an education individual retirement account (as defined in section 530). ``(3) Special rules.--For purposes of paragraph (1), the following contributions shall not be taken into account: ``(A) Any contribution which is distributed out of the education individual retirement account in a distribution to which section 530(d)(4)(C) applies. ``(B) Any contribution to a qualified tuition program (as so defined) described in section 530(b)(2)(B) from any such account. ``(C) Any rollover contribution.'' (4) Conforming amendments.-- (A) Paragraph (2) of section 26(b) of such Code is amended by redesignating subparagraphs (E) through (Q) as subparagraphs (F) through (R), respectively, and by inserting after subparagraph (D) the following new subparagraph: ``(E) section 529(f) (relating to additional tax on certain distributions from qualified tuition programs),''. (B) The text and headings of sections 529 and 530 of such Code are amended by striking ``qualified State tuition program'' each place it appears and inserting ``qualified tuition program''. (C)(i) The section heading of section 529 of such Code is amended to read as follows: ``SEC. 529. QUALIFIED TUITION PROGRAMS.'' (ii) The item relating to section 529 of such Code in the table of sections for part VIII of subchapter F of chapter 1 is amended by striking ``State''. (5) Effective date.--The amendments made by this subsection shall take effect on January 1, 1998. (c) Change of Qualified Tuition Program or of Designated Beneficiary.-- (1) In general.--Clause (i) of section 529(c)(3)(C) of such Code is amended by inserting ``to another qualified tuition program for the benefit of the designated beneficiary or'' after ``transferred''. (2) Inclusion of siblings as member of family.--Paragraph (e)(2) of section 529(e) of such Code is amended by inserting before the period at the end the following: ``, except that such term shall include any sibling (whether by the whole or half blood) of the designated beneficiary''. (3) Effective date.--The amendments made by this subsection shall take effect on January 1, 1998.

Summary: Higher Education Affordability and Availability Act - Amends the Internal Revenue Code (as revised by the Taxpayer Relief Act of 1997) to exclude from income distributions from qualified tuition programs used for qualifying higher education expenses. Includes within the definition of "qualified State tuition program" programs maintained by eligible educational institutions. Requires such non-State programs to limit annual contributions on behalf of a designated beneficiary to $5,000. Sets forth related excess contribution provisions.


SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE. (a) Short Title.--This Act may be cited as the ``Puerto Rico Economic Activity Credit Improvement Act of 1999''. (b) Amendment of 1986 Code.--Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. SEC. 2. MODIFICATIONS OF PUERTO RICO ECONOMIC ACTIVITY CREDIT. (a) Corporations Eligible To Claim Credit.--Section 30A(a)(2) (defining qualified domestic corporation) is amended to read as follows: ``(2) Qualified domestic corporation.--For purposes of paragraph (1)-- ``(A) In general.--A domestic corporation shall be treated as a qualified domestic corporation for a taxable year if it is actively conducting within Puerto Rico during the taxable year-- ``(i) a line of business with respect to which the domestic corporation is an existing credit claimant under section 936(j)(9), or ``(ii) an eligible line of business not described in clause (i). ``(B) Limitation to lines of business.--A domestic corporation shall be treated as a qualified domestic corporation under subparagraph (A) only with respect to the lines of business described in subparagraph (A) which it is actively conducting in Puerto Rico during the taxable year. ``(C) Exception for corporations electing reduced credit.--A domestic corporation shall not be treated as a qualified domestic corporation if such corporation (or any predecessor) had an election in effect under section 936(a)(4)(B)(iii) for any taxable year beginning after December 31, 1996.'' (b) Application on Separate Line of Business Basis; Eligible Line of Business.--Section 30A is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: ``(g) Application on Line of Business Basis; Eligible Lines of Business.--For purposes of this section-- ``(1) Application to separate line of business.-- ``(A) In general.--In determining the amount of the credit under subsection (a), this section shall be applied separately with respect to each substantial line of business of the qualified domestic corporation. ``(B) Exceptions for existing credit claimant.-- This paragraph shall not apply to a substantial line of business with respect to which the qualified domestic corporation is an existing credit claimant under section 936(j)(9). ``(C) Allocation.--The Secretary shall prescribe rules necessary to carry out the purposes of this paragraph, including rules-- ``(i) for the allocation of items of income, gain, deduction, and loss for purposes of determining taxable income under subsection (a), and ``(ii) for the allocation of wages, fringe benefit expenses, and depreciation allowances for purposes of applying the limitations under subsection (d). ``(2) Eligible line of business.--The term `eligible line of business' means a substantial line of business in any of the following trades or businesses: ``(A) Manufacturing. ``(B) Agriculture. ``(C) Forestry. ``(D) Fishing. ``(3) Substantial line of business.--For purposes of this subsection, the determination of whether a line of business is a substantial line of business shall be determined by reference to 2-digit codes under the North American Industry Classification System (62 Fed. Reg. 17288 et seq., formerly known as `SIC codes').'' (c) Repeal of Base Period Cap.-- (1) In general.--Section 30A(a)(1) (relating to allowance of credit) is amended by striking the last sentence. (2) Conforming amendment.--Section 30A(e)(1) is amended by inserting ``but not including subsection (j)(3)(A)(ii) thereof'' after ``thereunder''. (d) Application of Credit.--Section 30A(h) (relating to applicability of section), as redesignated by subsection (b), is amended by striking ``January 1, 2006'' and inserting ``January 1, 2009''. (e) Conforming Amendments.-- (1) Section 30A(b) is amended by striking ``within a possession'' each place it appears and inserting ``within Puerto Rico''. (2) Section 30A(d) is amended by striking ``possession'' each place it appears. (3) Section 30A(f) is amended to read as follows: ``(f) Definitions.--For purposes of this section-- ``(1) Qualified income taxes.--The qualified income taxes for any taxable year allocable to nonsheltered income shall be determined in the same manner as under section 936(i)(3). ``(2) Qualified wages.--The qualified wages for any taxable year shall be determined in the same manner as under section 936(i)(1). ``(3) Other terms.--Any term used in this section which is also used in section 936 shall have the same meaning given such term by section 936.'' (f) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 1998. SEC. 3. COMPARABLE TREATMENT FOR OTHER ECONOMIC ACTIVITY CREDIT. (a) Corporations Eligible To Claim Credit.--Section 936(j)(2)(A) (relating to economic activity credit) is amended to read as follows: ``(A) Economic activity credit.-- ``(i) In general.--In the case of a domestic corporation which, during the taxable year, is actively conducting within a possession other than Puerto Rico-- ``(I) a line of business with respect to which the domestic corporation is an existing credit claimant under paragraph (9), or ``(II) an eligible line of business not described in subclause (I), the credit determined under subsection (a)(1)(A) shall be allowed for taxable years beginning after December 31, 1995, and before January 1, 2002. ``(ii) Limitation to lines of business.-- Clause (i) shall only apply with respect to the lines of business described in clause (i) which the domestic corporation is actively conducting in a possession other than Puerto Rico during the taxable year. ``(iii) Exception for corporations electing reduced credit.--Clause (i) shall not apply to a domestic corporation if such corporation (or any predecessor) had an election in effect under subsection (a)(4)(B)(iii) for any taxable year beginning after December 31, 1996.'' (b) Application on Separate Line of Business Basis; Eligible Line of Business.-- (1) In general.--Section 936(j) is amended by adding at the end the following new paragraph: ``(11) Application on line of business basis; eligible lines of business.--For purposes of this section-- ``(A) Application to separate line of business.-- ``(i) In general.--In determining the amount of the credit under subsection (a)(1)(A) for a corporation to which paragraph (2)(A) applies, this section shall be applied separately with respect to each substantial line of business of the corporation. ``(ii) Exceptions for existing credit claimant.--This paragraph shall not apply to a line of business with respect to which the qualified domestic corporation is an existing credit claimant under paragraph (9). ``(iii) Allocation.--The Secretary shall prescribe rules necessary to carry out the purposes of this subparagraph, including rules-- ``(I) for the allocation of items of income, gain, deduction, and loss for purposes of determining taxable income under subsection (a)(1)(A), and ``(II) for the allocation of wages, fringe benefit expenses, and depreciation allowances for purposes of applying the limitations under subsection (a)(4)(A). ``(B) Eligible line of business.--For purposes of this subsection, the term `eligible line of business' means a substantial line of business in any of the following trades or businesses: ``(i) Manufacturing. ``(ii) Agriculture. ``(iii) Forestry. ``(iv) Fishing.'' (2) New lines of business.--Section 936(j)(9)(B) is amended to read as follows: ``(B) New lines of business.--A corporation shall not be treated as an existing credit claimant with respect to any substantial new line of business which is added after October 13, 1995, unless such addition is pursuant to an acquisition described in subparagraph (A)(ii).'' (3) Separate lines of business.--Section 936(j), as amended by paragraph (1), is amended by adding at the end the following new paragraph: ``(12) Substantial line of business.--For purposes of this subsection (other than paragraph (9)(B) thereof), the determination of whether a line of business is a substantial line of business shall be determined by reference to 2-digit codes under the North American Industry Classification System (62 Fed. Reg. 17288 et seq., formerly known as `SIC codes').'' (c) Repeal of Base Period Cap for Economic Activity Credit.-- (1) In general.--Section 936(j)(3) is amended to read as follows: ``(3) Additional restricted reduced credit.-- ``(A) In general.--In the case of an existing credit claimant to which paragraph (2)(B) applies, the credit determined under subsection (a)(1)(A) shall be allowed for any taxable year beginning after December 31, 1998, and before January 1, 2006, except that the aggregate amount of taxable income taken into account under subsection (a)(1)(A) for such taxable year shall not exceed the adjusted base period income of such claimant. ``(B) Coordination with subsection (a)(4)(B).--The amount of income described in subsection (a)(1)(A) which is taken into account in applying subsection (a)(4)(B) shall be such income as reduced under this paragraph.'' (2) Conforming amendments.-- (A) Section 936(j)(2)(A), as amended by subsection (a), is amended by striking ``2002'' and inserting ``2006''. (B) Section 30A(e)(1), as amended by section 2(c)(2), is amended by striking ``subsection (j)(3)(A)(ii)'' and inserting ``the exception under subsection (j)(3)(A)''. (d) Application of Credit.-- (1) In general.--Section 936(j)(2)(A), as amended by this section, is amended by striking ``January 1, 2006'' and inserting ``January 1, 2009''. (2) Special rules for applicable possessions.--Section 936(j)(8)(A) is amended to read as follows: ``(A) In general.--In the case of an applicable possession-- ``(i) this section (other than the preceding paragraphs of this subsection) shall not apply for taxable years beginning after December 31, 1995, and before January 1, 2006, with respect to any substantial line of business actively conducted in such possession by a domestic corporation which is an existing credit claimant with respect to such line of business, and ``(ii) this section (including this subsection) shall apply-- ``(I) with respect to any substantial line of business not described in clause (i) for taxable years beginning after December 31, 1998, and before January 1, 2009, and ``(II) with respect to any substantial line of business described in clause (i) for taxable years beginning after December 31, 2006, and before January 1, 2009.'' (e) Effective Dates.-- (1) In general.--The amendments made by this section shall apply to taxable years beginning after December 31, 1998. (2) New lines of business.--The amendment made by subsection (b)(2) shall apply to taxable years beginning after December 31, 1995.

Summary: Puerto Rico Economic Activity Credit Improvement Act of 1999 - Amends the Internal Revenue Code to modify the requirements for corporations to be eligible for the Puerto Rico economic activity credit. Requires that, in determining the credit amount, the credit provisions be applied separately to each substantial line of business of the corporation. Removes provisions limiting, in taxable years beginning after 2001, the aggregate taxable income taken into account in determining the amount of the credit. Amends provisions relating to the Puerto Rico and possession tax credit to modify, with respect to possessions other than Puerto Rico, corporate eligibility requirements. Requires that, in determining the credit amount, the credit provisions be applied separately to each substantial line of business of the corporation. Modifies additional restricted credit requirements. Sets forth credit rules applicable to Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.


SECTION 1. SHORT TITLE. This Act may be cited as the ``National Defense Science and Technology Investment Act of 1998''. SEC. 2. FINDINGS. The Congress of the United States finds the following: (1) To provide for the national security of the United States in the 21st century, the U.S. military must be able to dominate the full range of military operations, from humanitarian assistance to full-scale conflict. The keys to achieving this ``Full Spectrum Dominance,'' as described in the Department of Defense's ``Joint Vision 2010,'' are technological innovation and information superiority. (2) The global spread of advanced technology is transforming the military threats faced by the United States and will challenge our ability to achieve Full Spectrum Dominance. Some of the major technological challenges our military face include information warfare; proliferating weapons of mass destruction; inexpensive, precise, cruise missiles; and increasingly difficult operations in urban environments. (3) The United States is now in a relatively secure interlude in its international relations, but the future security environment is very uncertain. Thus, now is the time to focus our Defense investments on the research and experimentation needed to meet new and undefined threats and achieve Full Spectrum Dominance. (4) The Department of Defense has been the preeminent Federal agency supporting research in engineering, mathematics, and computer science, and a key supporter of research in the physical and environmental sciences. These disciplines remain critical to achieving information superiority and maintaining technological innovation in our military. The Department of Energy has played a critical role in supporting the research needed to limit the spread of weapons of mass destruction. No other organizations, public or private, can be expected to substitute for the role of the Department of Defense and Department of Energy in these research areas. (5) However, the current budget plan for the Defense Science and Technology Program is essentially flat in real terms through fiscal year 2003. The planned budget for nonproliferation science and technology activities at the Department of Energy will decline. (6) These budget plans are not consistent with the vision of Full Spectrum Dominance, the threats or uncertainties on the horizon, or the opportunity presented by the current state of international relations. The planned level of investment could pose a serious threat to our national security in the next 15 years, given the usual time it takes from the start of Defense research to achieving new military capabilities. (7) Consequently, the Congress must act to establish a long-term vision for the Defense Science and Technology Program's funding if the United States is to encourage the research and experimentation needed to seize the current opportunity and begin transforming our military to meet the new threats and achieve Full Spectrum Dominance early in the next century. (8) The Congress must also act to establish a robust long- term vision and funding plan in support of nonproliferation science and technology activities at the Department of Energy. SEC. 3. PURPOSE AND FUNDING REQUIREMENTS. (a) Purpose.--The purpose of this Act is to create a ten-year budget plan to support the disciplines, research, and concept of operations experimentation that will transform our military and reduce the threat from weapons of mass destruction early in the next century. (b) Funding Requirements.-- (1) Defense science and technology program budget.--For each year from fiscal year 2000 until fiscal year 2008, it shall be an objective of the Secretary of Defense to increase the Defense Science and Technology Program budget by no less than 2.0 percent over inflation greater than the previous fiscal year's budget request. (2) Nonproliferation science and technology activities budget.--For each year from fiscal year 2000 until fiscal year 2008, it shall be an objective of the Secretary of Energy to increase the budget for nonproliferation science and technology activities by no less than 2.0 percent a year over inflation greater than the previous fiscal year's budget request. SEC. 4. GUIDELINES FOR THE DEFENSE SCIENCE AND TECHNOLOGY PROGRAM. (a) Synergistic Management of Research and Development.--The Secretary of Defense may allocate a combination of funds from Department of Defense 6.1, 6.2, or 6.3 accounts in supporting any individual project or program of the Defense Science and Technology Program. (b) Relationship of the Defense Science and Technology Program to Commercial Research and Technology.-- (1) In supporting projects within the Defense Science and Technology Program, the Secretary of Defense shall attempt to leverage commercial research, technology, products, and processes for the benefit of the Department of Defense to the maximum extent practicable. (2) Funds made available to the Defense Science and Technology Program must only be used to benefit the Department of Defense, which includes-- (A) the development of defense unique technology; (B) the development of military useful, commercial viable technology; or (C) the adaption of commercial technology, products, or processes for military purposes. (c) Relationship of Defense Science and Technology Program to University Research.--The following shall be key objectives of the Defense Science and Technology Program-- (1) the sustainment of research capabilities in scientific and engineering disciplines critical to the Department of Defense; (2) the education and training of the next generation of scientists and engineers in disciplines relevant to future Defense systems, particularly through the conduct of basic research; and (3) the continued support of the Defense Experimental Program to Stimulate Competitive Research and research programs at Historically Black Colleges and Universities and Minority Institutions. SEC. 5. DEFINITIONS. As used in this Act-- (1) Defense science and technology program.--The term ``Defense Science and Technology Program'' means work funded in Department of Defense accounts 6.1, 6.2, or 6.3; and (2) Nonproliferation science and technology activities.-- The term ``nonproliferation science and technology activities'' means work related to preventing and countering the proliferation of weapons of mass destruction that is funded by the Department of Energy under the following programs and projects of the Department's Office of Nonproliferation and National Security and Office of Defense Programs; (A) the Verification and Control Technology program within the Office of Nonproliferation and National Security; (B) projects under the ``Technology and Systems Development'' element of the Nuclear Safeguards and Security program within the Office of Nonproliferation and National Security; (C) projects relating to a national capability to assess the credibility of radiological and extortion threats, or to combat nuclear materials trafficking or terrorism, under the Emergency Management program within the Office of Nonproliferation and National Security; (D) projects relating to developing or integrating new technology to respond to emergencies and threats involving the presence, or possible presence, of weapons of mass destruction; radiological emergencies; and related terrorist threats, under the Office of Defense Programs; and (E) program direction costs for the programs and projects funded under subparagraphs (A) through (D).

Summary: National Defense Science and Technology Investment Act of 1998 - States that, for each year from FY 2000 until 2008, it shall be an objective of the Secretary of: (1) Defense to increase the Defense Science and Technology Program (DSTP) budget by not less than two percent over inflation over the year before; and (2) Energy to increase the budget for nonproliferation science and technology activities by not less than two percent over inflation over the year before. Authorizes the Secretary of Defense to expend funds from Department of Defense (DOD) 6.1, 6.2, or 6.3 accounts in supporting any individual DSTP project or program. Directs the Secretary to attempt to leverage commercial research, technology, products, and processes for the benefit of DOD. Allows funds made available to the DSTP to be used only to benefit DOD. Includes as key DSTP objectives: (1) the sustainment of research capabilities in scientific and engineering disciplines critical to DOD; (2) the education and training of the next generation of scientists and engineers in disciplines relevant to future defense systems; and (3) the continued support of the Defense Experimental Program to Stimulate Competitive Research and research programs at historically black colleges and universities and minority institutions.


SECTION 1. SHORT TITLE. This Act may be cited as the ``Crime Victims' Bill of Rights Act''. SEC. 2. VICTIMS' STATEMENT IN FEDERAL CASES. Rule 32 of the Federal Rules of Criminal Procedure is amended-- (1) by striking ``and'' at the end of subdivision (a)(1)(B); (2) by striking the period at the end of subdivision (a)(1)(C) and inserting ``; and''; (3) by inserting after subdivision (a)(1)(C) the following: ``(D) address personally any victim of the offense for which sentence is to be imposed (or a member of that victim's immediate family or, in the discretion of the court, any other appropriate person representing the victim) who is present at the sentencing hearing, and afford the individual so addressed the opportunity to make a statement and present information in relation to the sentence.''; (4) in the penultimate sentence of subdivision (a)(1), by striking ``equivalent opportunity'' and inserting ``opportunity equivalent to that of the defendant's counsel''; and (5) by adding at the end of subdivision (a)(1) the following: ``Upon request by a victim, the court may hear in camera such a statement by that victim.''. SEC. 3. RIGHT OF VICTIMS OF STATE OFFENSES TO BE INFORMED ABOUT VICTIM COMPENSATION AND ASSISTANCE PROGRAMS. Section 1403(b) of the Victims of Crime Act of 1984 (42 U.S.C. 10602(b) is amended-- (1) by striking ``and'' at the end of paragraph (7); (2) by inserting after paragraph (7) the following: ``(8) such State provides an effective system of notice to crime victims of the existence of compensation and other programs to assist victims of crime in which those victims might be eligible to participate; and''; and (3) by redesignating existing paragraph (8) as paragraph (9). SEC. 4. RIGHT OF VICTIMS IN COURT PROCEEDINGS. (a) Separation of Victim from Accused.--Section 501(b) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended-- (1) by striking the period at the end of paragraph (21) and adding ``; and''; and (2) by adding at the end the following: ``(22) programs that allow for the physical and visual separation of a victim of crime from an alleged perpetrator of such crime while waiting in a judicial facility for a courtroom appearance.''. (b) Formula Grant Reduction for Noncompliance.--Section 506 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended by adding at the end the following: ``(g) In order not to reduce the funds available under this subpart by 25 percent (for redistribution to other participating States), a State shall, on the first day of each fiscal year succeeding the first fiscal year beginning after September 30, 1994-- ``(1) notify a victim of crime of the availability of visual and physical separation from an alleged perpetrator of such crime while waiting in a judicial facility for a courtroom appearance; ``(2) provide such victim the opportunity for visual and physical separation from an alleged perpetrator of such crime while waiting in a judicial facility for a courtroom appearance; ``(3) provide a victim of crime with the earliest possible notice of the scheduling of each court proceeding or parole hearing that the witness is either required or entitled to attend; and ``(4) address personally any victim of the offense for which sentence is to be imposed (or a member of that victim's immediate family or, in the discretion of the court, any other appropriate person representing the victim) who is present at the sentencing hearing, and afford the individual so addressed the opportunity to make a statement and present information in relation to the sentence.''. SEC. 5. FEDERAL VICTIMS RIGHTS TO BE INFORMED ABOUT COMPENSATION PROGRAMS AND TO SEPARATE WAITING FACILITIES. The Attorney General shall assure that Federal prosecutors and law enforcement officials-- (1) provide an effective system of notice to crime victims of the existence of compensation and other programs to assist victims of crime in which those victims might be eligible to participate; (2) notify victims of Federal crime of the availability of visual and physical separation from alleged perpetrators of such crime while waiting in a judicial facility for a courtroom appearance; (3) provide victims of Federal crime the opportunity for visual and physical separation from alleged perpetrators of such crime while waiting in a judicial facility for a courtroom appearance; and (4) provide a victim of crime with the earliest possible notice of the scheduling of each court proceeding or parole hearing that the witness is either required or entitled to attend.

Summary: Crime Victims' Bill of Rights Act - Amends Rule 32 of the Federal Rules of Criminal Procedure to require the court, before imposing sentence, to address personally any victim of the offense for which sentence is to be imposed (or a member of that victim's immediate family or, in the court's discretion, any other appropriate person representing the victim) who is present at the sentencing hearing and to afford such individual the opportunity to make a statement and present information in relation to the sentence. Permits the court, upon request by a victim, to hear in camera such a statement by that victim. Amends the Victims of Crime Act of 1984 to condition Federal grant eligibility of crime victim compensation programs on a State providing an effective system of notice to eligible victims of the existence of compensation and other programs to assist victims of crime. Amends the Omnibus Crime Control and Safe Streets Act of 1968 to: (1) authorize drug control and system improvement grants to States to be used for programs that allow for the physical and visual separation of a victim of crime from an alleged perpetrator of such crime while waiting in a judicial facility for a courtroom appearance; and (2) provide for a reduction of formula grants by 25 percent (for redistribution to other participating States) for States which fail to notify a crime victim of specified rights. Directs the Attorney General to assure that Federal prosecutors and law enforcement officials: (1) provide an effective system of notice to crime victims of the existence of compensation and other programs to assist victims who might be eligible to participate; (2) notify crime victims of the availability of, and provide such victims the opportunity for, visual and physical separation from alleged crime perpetrators while waiting in a judicial facility for a courtroom appearance; and (3) provide a crime victim with the earliest possible notice of the scheduling of each court proceeding or parole hearing that the witness is required or entitled to attend.


SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) Short Title.--This Act may be cited as the ``Middle Class Tax Relief Act of 2006''. (b) Table of Contents.--The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. TITLE I--TAX RELIEF FOR MIDDLE CLASS FAMILIES Sec. 101. Middle class families tax relief credits. Sec. 102. Double the child tax credit for middle class families. Sec. 103. Eliminate the middle class surcharge. TITLE II--SURTAX FOR FAMILIES WITH INCOMES OVER $1 MILLION Sec. 201. Surtax for families with incomes over $1 million. TITLE I--TAX RELIEF FOR MIDDLE CLASS FAMILIES SEC. 101. MIDDLE CLASS FAMILIES TAX RELIEF CREDITS. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting before section 26 the following new section: ``SEC. 25E. MIDDLE CLASS FAMILIES TAX RELIEF CREDIT. ``(a) 10 Percent Tax Reduction for the Middle Class.-- ``(1) In general.--In the case of any natural person, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 10 percent of the amount of such tax. ``(2) Income limitation.--The amount allowable as a credit under paragraph (1) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph) as-- ``(A) the amount (if any) by which the taxpayer's adjusted gross income exceeds $75,000 ($150,000 in the case of a joint return), bears to ``(B) $5,000 ($10,000 in the case of a joint return). ``(b) Zero Tax Bracket for the Poor.-- ``(1) In general.--In the case of any natural person, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the excess of-- ``(A) the sum of the taxpayer's regular tax liability for the taxable year and the tax imposed by section 55(a) for the taxable year, over ``(B) the sum of the credits allowed under this part (other than this subsection) for the taxable year. ``(2) Income limitation.--The amount allowable as a credit under paragraph (1) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph) as-- ``(A) the amount (if any) by which the taxpayer's adjusted gross income exceeds $12,500 ($25,000 in the case of a joint return), bears to ``(B) $2,500 ($5,000 in the case of a joint return).''. (b) Clerical Amendment.--The table of sections of subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting before the item relating to section 26 the following new item: ``Sec. 25E. Middle class families tax relief credits.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 102. DOUBLE THE CHILD TAX CREDIT FOR MIDDLE CLASS FAMILIES. (a) In General.--Subsection (a) of section 24 of the Internal Revenue Code of 1986 (relating to child tax credit) is amended to read as follows: ``(a) Allowance of Credit.-- ``(1) In general.--There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying child of the taxpayer an amount equal to the sum of-- ``(A) the basic credit for the taxable year, plus ``(B) the additional credit for the taxable year. ``(2) Basic credit.--For purposes of this section, the term `basic credit' means-- ``(A) $1,000 in the case of any taxable year beginning before January 1, 2011, and ``(B) $500 in the case of any other taxable year. ``(3) Additional credit.--For purposes of this section, the term `additional credit' means-- ``(A) $1,000 in the case of any taxable year beginning before January 1, 2011, and ``(B) $500 in the case of any other taxable year.''. (b) Limitation on Additional Credit Based on Adjusted Gross Income.--Subsection (b) of section 24 of such Code is amended by adding at the end the following new paragraphs: ``(4) Limitation on additional credit based on adjusted gross income.--The amount of the additional credit determined under subsection (a)(3) shall be reduced (but not below zero) by an amount which bears the same ratio to such amount (determined without regard to this paragraph) as-- ``(A) the amount (if any) by which the taxpayer's adjusted gross income exceeds $75,000 ($150,000 in the case of a joint return), bears to ``(B) $5,000 ($10,000 in the case of a joint return).''. (c) Conforming Amendments.--Paragraph (1) of section 24(b) of such Code is amended-- (1) by striking ``the credit allowable under subsection (a)'' and inserting ``the basic credit determined under subsection (a)(2)'', and (2) by inserting ``on basic credit'' after ``Limitation'' in the heading thereof. (d) Coordination With EGTRRA Sunset.--Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall not apply to the amendment made by section 201(a) of such Act. (e) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 103. ELIMINATE THE MIDDLE CLASS SURCHARGE. (a) In General.--Section 55 of the Internal Revenue Code of 1986 (relating to alternative minimum tax imposed) is amended by adding at the end the following new subsection: ``(f) Exemption for Individuals for Taxable Years Beginning in 2007.--For any taxable year beginning in 2007, in the case of an individual-- ``(1) In general.--The tentative minimum tax of the taxpayer shall be zero if the adjusted gross income of the taxpayer (as determined for purposes of the regular tax) is equal to or less than the threshold amount. ``(2) Phasein of liability above exemption level.--In the case of a taxpayer whose adjusted gross income exceeds the threshold amount but does not exceed $112,500 ($225,000 in the case of a joint return), the tax imposed by subsection (a) shall be the amount which bears the same ratio to such tax (determined without regard to this subsection) as-- ``(A) the excess of-- ``(i) the adjusted gross income of the taxpayer (as determined for purposes of the regular tax), over ``(ii) the threshold amount, bears to ``(B) $12,500 ($25,000 in the case of a joint return). ``(3) Threshold amount.--For purposes of this paragraph, the term `threshold amount' means $100,000 ($200,000 in the case of a joint return). ``(4) Estates and trusts.--This subsection shall not apply to any estate or trust.''. (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2005. TITLE II--SURTAX FOR FAMILIES WITH INCOMES OVER $1 MILLION SEC. 201. SURTAX FOR FAMILIES WITH INCOMES OVER $1 MILLION. (a) General Rule.--Section 1 of the Internal Revenue Code of 1986 (relating to imposition of tax on individuals) is amended by adding at the end the following new subsection: ``(j) Surtax for Families With Incomes Over $1,000,000.-- ``(1) In general.--If the adjusted gross income of a taxpayer exceeds $500,000 ($1,000,000, in the case of a joint return), the tax imposed by this section (determined without regard to this subsection) shall be increased by an amount determined in accordance with the following tables: ``(A) Joint returns.--In the case of a joint return: ``If taxable income is: The tax is: Over $1,000,000 but not over $1,000,000,000. 7% of the excess over $1,000,000 Over $1,000,000,000............ $69,930,000, plus 10% of the excess over $1,000,000,000 ``(B) Other returns.--In the case of any other return: ``If taxable income is: The tax is: Over $500,000 but not over $500,000,000. 7% of the excess over $500,000 Over $500,000,000.............. $34,965,000, plus 10% of the excess over $500,000,000 ``(2) Tax not to apply to estates and trusts.--This subsection shall not apply to an estate or trust. ``(3) Special rule.--For purposes of section 55, the amount of the regular tax shall be determined without regard to this subsection.''. (b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (c) Section 15 Not to Apply.--The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986.

Summary: Middle Class Tax Relief Act of 2006 - Amends the Internal Revenue Code to: (1) allow individual taxpayers with adjusted gross incomes of less than $75,000 ($150,000 for joint returns) a tax credit for 10% of their income tax; (2) eliminate income taxes for individual taxpayers with adjusted gross incomes of less than $12,500 ($25,000 for joint returns); (3) double the child tax credit for individual taxpayers with adjusted gross incomes of less than $75,000 ($150,000 for joint returns); (4) eliminate the alternative minimum tax in 2007 for certain individual taxpayers; and (5) impose an income tax surtax on individual taxpayers with adjusted gross incomes of over $500,000 ($1 million for joint returns).


SECTION 1. SHORT TITLE. This Act may be cited as the ``Secure Online Communication Enforcement Act of 2000''. SEC. 2. ENHANCED PRIVACY PROTECTION FOR INFORMATION ON COMPUTER NETWORKS. (a) In General.--Section 2703(b) of title 18, United States Code, is amended by striking paragraph (1) and inserting the following new paragraph (1): ``(1) In general.--A governmental entity may require a provider of remote computing service to disclose the contents of any electronic communication to which this paragraph is made applicable by paragraph (2)-- ``(A) pursuant to a warrant issued under the Federal Rules of Criminal Procedure or equivalent State warrant, a copy of which warrant shall be served on the subscriber or customer of such remote computing service before or at the same time the warrant is served on the provider of the remote computing service; or ``(B) pursuant to a Federal or State grand jury or trial subpoena, a copy of which subpoena shall be served on the subscriber or customer of such remote computing service under circumstances allowing the subscriber or customer a meaningful opportunity to challenge the subpoena.''. (b) Conforming Amendments.--Paragraph (2) of that section is amended-- (1) by indenting the paragraph 2 ems; (2) by inserting ``Applicability.--'' after ``(2)''; and (3) by indenting subparagraphs (A) and (B) 4 ems. SEC. 3. ENHANCEMENT OF SECURE ON-LINE COMMUNICATIONS. (a) Applicability of Limitations on Disclosure of Communication Records.--Paragraph (1) of section 2703(c) of title 18, United States Code, is amended-- (1) in subparagraph (A)-- (A) by inserting ``, or an operator of an Internet Web site (including an agent of such operator) or other third party,'' after ``remote computing service''; and (B) by inserting ``or Internet Web site'' after ``of such service''; and (2) in subparagraph (B)-- (A) in the matter preceding clause (i)-- (i) by inserting ``, or an operator of an Internet Web site (including an agent of such operator) or other third party,'' after ``remote computing service''; and (ii) by inserting ``or Internet Web site'' after ``of such service''; and (B) in clause (iv), by inserting ``or operator'' after ``of such provider''. (b) Disclosure of Communication Records to Non-Government Entities.--Paragraph (1)(A) of such section is further amended by striking ``other than a government entity.'' and inserting ``other than a government entity only if the disclosure is-- ``(i) necessary to initiate, provide, bill, or collect for such service or for access to or use of such Internet Web site; ``(ii) necessary to protect the rights or property of the provider of such service or Internet Web site; ``(iii) made at the request of the subscriber or customer; ``(iv) made with the affirmative consent of the subscriber or customer given at the time the disclosure is sought; or ``(v) required by law.''. (c) Information Covered by Limitations on Disclosure.--Such section is further amended in paragraphs (1)(A) and (1)(B) by inserting before the end parenthesis the following: ``, but including information generated in the process of accessing or otherwise using the Internet''. (d) Disclosure of Aggregate Information.--Such section is further amended by adding at the end the following new paragraph: ``(3) Nothing in this subsection may be construed to prohibit a provider of electronic communication service or remote computing service, operator of an Internet Web site (including an agent of such operator), or third party from using, disclosing, or permitting access to aggregate customer or subscriber information from which individual customer or subscriber information and characteristics have been removed.''. (e) Protection of Service.--Such section is further amended by adding at the end the following new paragraph: ``(4) A provider of electronic communication service or remote computing service or operator of an Internet Web site may not terminate the provision of such service or access to or use of such Internet Web site to an individual who refuses to consent to the disclosure of records or other information under paragraph (1)(A)(iv) as a result of such refusal.''. (f) Federal Preemption.--Such section is further amended by adding at the end the following new paragraph: ``(5) This subsection preempts any State or local law regarding the disclosure by providers of electronic communication service or remote computing service and operators of Internet Web sites of records or other information covered by this subsection.''. (g) Conforming Amendment.--The subsection heading of such section is amended by striking ``or Remote Computing Service'' and inserting ``, Remote Computing Service, or Internet Web Site''. (h) Effective Date.--The amendments made by this section shall take effect 180 days after the date of enactment.

Summary: (Sec. 3) Includes an operator of an Internet web site (including an agent of such operator) or other third party within the scope of limitations on disclosure of records currently applicable to electronic communication service (ECS), and remote computing service (RCS), providers. Limits any such disclosure to non-government entities except: (1) as necessary to initiate, provide, bill, or collect for such service or for access to or use of such Internet web site, or to protect the rights or property of the provider; (2) as made at the request of the subscriber or customer, or with the affirmative consent of the subscriber or customer given at the time the disclosure is sought; or (3) as required by law. Includes within the scope of such restrictions on disclosure information generated in the process of accessing or otherwise using the Internet. Authorizes a provider of ECS or RCS, operator of an Internet web site, or third party to use, disclose, or permit access to aggregate customer or subscriber information from which individual customer or subscriber information and characteristics have been removed. Prohibits a provider of ECS, RCS, or an operator of an Internet web site from terminating the provision of such service or access to, or use of, such web site to an individual who refuses to consent to the disclosure of records or other information under this Act as a result of such refusal. Preempts any State or local law regarding the disclosure by providers of ECS, RCS, and operators of Internet web sites of records or other information covered by this Act.