Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``DHS Cybersecurity Workforce
Recruitment and Retention Act of 2014''.

SEC. 2. CYBERSECURITY RECRUITMENT AND RETENTION.

    (a) In General.--At the end of subtitle C of title II of the
Homeland Security Act of 2002 (6 U.S.C. 141 et seq.), add the
following:

``SEC. 226. CYBERSECURITY RECRUITMENT AND RETENTION.

    ``(a) Definitions.--In this section:
            ``(1) Appropriate committees of congress.--The term
        `appropriate committees of Congress' means the Committee on
        Homeland Security and Governmental Affairs and the Committee on
        Appropriations of the Senate and the Committee on Homeland
        Security and the Committee on Appropriations of the House of
        Representatives.
            ``(2) Collective bargaining agreement.--The term
        `collective bargaining agreement' has the meaning given that
        term in section 7103(a)(8) of title 5, United States Code.
            ``(3) Excepted service.--The term `excepted service' has
        the meaning given that term in section 2103 of title 5, United
        States Code.
            ``(4) Preference eligible.--The term `preference eligible'
        has the meaning given that term in section 2108 of title 5,
        United States Code.
            ``(5) Qualified position.--The term `qualified position'
        means a position, designated by the Secretary for the purpose
        of this section, in which the incumbent performs, manages, or
        supervises functions that execute the responsibilities of the
        Department relating to cybersecurity.
            ``(6) Senior executive service.--The term `Senior Executive
        Service' has the meaning given that term in section 2101a of
        title 5, United States Code.
    ``(b) General Authority.--
            ``(1) Establish positions, appoint personnel, and fix rates
        of pay.--
                    ``(A) General authority.--The Secretary may--
                            ``(i) establish, as positions in the
                        excepted service, such qualified positions in
                        the Department as the Secretary determines
                        necessary to carry out the responsibilities of
                        the Department relating to cybersecurity,
                        including positions formerly identified as--
                                    ``(I) senior level positions
                                designated under section 5376 of title
                                5, United States Code; and
                                    ``(II) positions in the Senior
                                Executive Service;
                            ``(ii) appoint an individual to a qualified
                        position (after taking into consideration the
                        availability of preference eligibles for
                        appointment to the position); and
                            ``(iii) subject to the requirements of
                        paragraphs (2) and (3), fix the compensation of
                        an individual for service in a qualified
                        position.
                    ``(B) Construction with other laws.--The authority
                of the Secretary under this subsection applies without
                regard to the provisions of any other law relating to
                the appointment, number, classification, or
                compensation of employees.
            ``(2) Basic pay.--
                    ``(A) Authority to fix rates of basic pay.--In
                accordance with this section, the Secretary shall fix
                the rates of basic pay for any qualified position
                established under paragraph (1) in relation to the
                rates of pay provided for employees in comparable
                positions in the Department of Defense and subject to
                the same limitations on maximum rates of pay
                established for such employees by law or regulation.
                    ``(B) Prevailing rate systems.--The Secretary may,
                consistent with section 5341 of title 5, United States
                Code, adopt such provisions of that title as provide
                for prevailing rate systems of basic pay and may apply
                those provisions to qualified positions for employees
                in or under which the Department may employ individuals
                described by section 5342(a)(2)(A) of that title.
            ``(3) Additional compensation, incentives, and
        allowances.--
                    ``(A) Additional compensation based on title 5
                authorities.--The Secretary may provide employees in
                qualified positions compensation (in addition to basic
                pay), including benefits, incentives, and allowances,
                consistent with, and not in excess of the level
                authorized for, comparable positions authorized by
                title 5, United States Code.
                    ``(B) Allowances in nonforeign areas.--An employee
                in a qualified position whose rate of basic pay is
                fixed under paragraph (2)(A) shall be eligible for an
                allowance under section 5941 of title 5, United States
                Code, on the same basis and to the same extent as if
                the employee was an employee covered by such section
                5941, including eligibility conditions, allowance
                rates, and all other terms and conditions in law or
                regulation.
            ``(4) Plan for execution of authorities.--Not later than
        120 days after the date of enactment of this section, the
        Secretary shall submit a report to the appropriate committees
        of Congress with a plan for the use of the authorities provided
        under this subsection.
            ``(5) Collective bargaining agreements.--Nothing in
        paragraph (1) may be construed to impair the continued
        effectiveness of a collective bargaining agreement with respect
        to an office, component, subcomponent, or equivalent of the
        Department that is a successor to an office, component,
        subcomponent, or equivalent of the Department covered by the
        agreement before the succession.
            ``(6) Required regulations.--The Secretary, in coordination
        with the Director of the Office of Personnel Management, shall
        prescribe regulations for the administration of this section.
    ``(c) Annual Report.--Not later than 1 year after the date of
enactment of this section, and every year thereafter for 4 years, the
Secretary shall submit to the appropriate committees of Congress a
detailed report that--
            ``(1) discusses the process used by the Secretary in
        accepting applications, assessing candidates, ensuring
        adherence to veterans' preference, and selecting applicants for
        vacancies to be filled by an individual for a qualified
        position;
            ``(2) describes--
                    ``(A) how the Secretary plans to fulfill the
                critical need of the Department to recruit and retain
                employees in qualified positions;
                    ``(B) the measures that will be used to measure
                progress; and
                    ``(C) any actions taken during the reporting period
                to fulfill such critical need;
            ``(3) discusses how the planning and actions taken under
        paragraph (2) are integrated into the strategic workforce
        planning of the Department;
            ``(4) provides metrics on actions occurring during the
        reporting period, including--
                    ``(A) the number of employees in qualified
                positions hired by occupation and grade and level or
                pay band;
                    ``(B) the placement of employees in qualified
                positions by directorate and office within the
                Department;
                    ``(C) the total number of veterans hired;
                    ``(D) the number of separations of employees in
                qualified positions by occupation and grade and level
                or pay band;
                    ``(E) the number of retirements of employees in
                qualified positions by occupation and grade and level
                or pay band; and
                    ``(F) the number and amounts of recruitment,
                relocation, and retention incentives paid to employees
                in qualified positions by occupation and grade and
                level or pay band; and
            ``(5) describes the training provided to supervisors of
        employees in qualified positions at the Department on the use
        of the new authorities.
    ``(d) Three-Year Probationary Period.--The probationary period for
all employees hired under the authority established in this section
shall be 3 years.
    ``(e) Incumbents of Existing Competitive Service Positions.--
            ``(1) In general.--An individual serving in a position on
        the date of enactment of this section that is selected to be
        converted to a position in the excepted service under this
        section shall have the right to refuse such conversion.
            ``(2) Subsequent conversion.--After the date on which an
        individual who refuses a conversion under paragraph (1) stops
        serving in the position selected to be converted, the position
        may be converted to a position in the excepted service.''.
    (b) Conforming Amendment.--Section 3132(a)(2) of title 5, United
States Code, is amended in the matter following subparagraph (E)--
            (1) in clause (i), by striking ``or'' at the end;
            (2) in clause (ii), by inserting ``or'' after the
        semicolon; and
            (3) by inserting after clause (ii) the following:
            ``(iii) any position established as a qualified position in
        the excepted service by the Secretary of Homeland Security
        under section 226 of the Homeland Security Act of 2002;''.
    (c) Table of Contents Amendment.--The table of contents in section
1(b) of the Homeland Security Act of 2002 (6 U.S.C. 101 et seq.) is
amended by inserting after the item relating to section 225 the
following:

``Sec. 226. Cybersecurity recruitment and retention.''.

SEC. 3. HOMELAND SECURITY CYBERSECURITY WORKFORCE ASSESSMENT.

    (a) Short Title.--This section may be cited as the ``Homeland
Security Cybersecurity Workforce Assessment Act''.
    (b) Definitions.--In this section:
            (1) Appropriate congressional committees.--The term
        ``appropriate congressional committees'' means--
                    (A) the Committee on Homeland Security and
                Governmental Affairs of the Senate;
                    (B) the Committee on Homeland Security of the House
                of Representatives; and
                    (C) the Committee on House Administration of the
                House of Representatives.
            (2) Cybersecurity work category; data element code;
        specialty area.--The terms ``Cybersecurity Work Category'',
        ``Data Element Code'', and ``Specialty Area'' have the meanings
        given such terms in the Office of Personnel Management's Guide
        to Data Standards.
            (3) Department.--The term ``Department'' means the
        Department of Homeland Security.
            (4) Director.--The term ``Director'' means the Director of
        the Office of Personnel Management.
            (5) Secretary.--The term ``Secretary'' means the Secretary
        of Homeland Security.
    (c) National Cybersecurity Workforce Measurement Initiative.--
            (1) In general.--The Secretary shall--
                    (A) identify all cybersecurity workforce positions
                within the Department;
                    (B) determine the primary Cybersecurity Work
                Category and Specialty Area of such positions; and
                    (C) assign the corresponding Data Element Code, as
                set forth in the Office of Personnel Management's Guide
                to Data Standards which is aligned with the National
                Initiative for Cybersecurity Education's National
                Cybersecurity Workforce Framework report, in accordance
                with paragraph (2).
            (2) Employment codes.--
                    (A) Procedures.--Not later than 90 days after the
                date of the enactment of this Act, the Secretary shall
                establish procedures--
                            (i) to identify open positions that include
                        cybersecurity functions (as defined in the OPM
                        Guide to Data Standards); and
                            (ii) to assign the appropriate employment
                        code to each such position, using agreed
                        standards and definitions.
                    (B) Code assignments.--Not later than 9 months
                after the date of the enactment of this Act, the
                Secretary shall assign the appropriate employment code
                to--
                            (i) each employee within the Department who
                        carries out cybersecurity functions; and
                            (ii) each open position within the
                        Department that have been identified as having
                        cybersecurity functions.
            (3) Progress report.--Not later than 1 year after the date
        of the enactment of this Act, the Director shall submit a
        progress report on the implementation of this subsection to the
        appropriate congressional committees.
    (d) Identification of Cybersecurity Specialty Areas of Critical
Need.--
            (1) In general.--Beginning not later than 1 year after the
        date on which the employment codes are assigned to employees
        pursuant to subsection (c)(2)(B), and annually through 2021,
        the Secretary, in consultation with the Director, shall--
                    (A) identify Cybersecurity Work Categories and
                Specialty Areas of critical need in the Department's
                cybersecurity workforce; and
                    (B) submit a report to the Director that--
                            (i) describes the Cybersecurity Work
                        Categories and Specialty Areas identified under
                        subparagraph (A); and
                            (ii) substantiates the critical need
                        designations.
            (2) Guidance.--The Director shall provide the Secretary
        with timely guidance for identifying Cybersecurity Work
        Categories and Specialty Areas of critical need, including--
                    (A) current Cybersecurity Work Categories and
                Specialty Areas with acute skill shortages; and
                    (B) Cybersecurity Work Categories and Specialty
                Areas with emerging skill shortages.
            (3) Cybersecurity critical needs report.--Not later than 18
        months after the date of the enactment of this Act, the
        Secretary, in consultation with the Director, shall--
                    (A) identify Specialty Areas of critical need for
                cybersecurity workforce across the Department; and
                    (B) submit a progress report on the implementation
                of this subsection to the appropriate congressional
                committees.
    (e) Government Accountability Office Status Reports.--The
Comptroller General of the United States shall--
            (1) analyze and monitor the implementation of subsections
        (c) and (d); and
            (2) not later than 3 years after the date of the enactment
        of this Act, submit a report to the appropriate congressional
        committees that describes the status of such implementation.

Output: DHS Cybersecurity Workforce Recruitment and Retention Act of 2014 - (Sec. 2) Amends the Homeland Security Act of 2002 to authorize the Secretary of Homeland Security to establish, as positions in the excepted service, such positions in the Department of Homeland Security (DHS) as necessary to carry out certain responsibilities relating to cybersecurity. Provides for positions formerly designated as senior level and senior executive service positions to be included in such service. Requires the Secretary, every year for a specified period, to submit to Congress a report regarding: (1) the application process for such positions, including the manner of adhering to veterans' preferences; (2) the Secretary's plans to fulfill the critical need of DHS to recruit and retain employees in cybersecurity positions; (3) the manner in which such plans are integrated into the DHS's strategic workforce planning; (4) the number of hirings, separations, and retirements during the reporting period; and (5) the training provided to supervisors of such cybersecurity employees on the use of the new authorities. Sets forth authority for the Secretary to make appointments, fix pay rates, and provide incentives and allowances for such positions. (Sec. 3) Homeland Security Cybersecurity Workforce Assessment Act - Requires the Secretary to determine the primary cybersecurity work category and specialty area of all DHS cybersecurity workforce positions. Directs the Secretary to assign: (1) data element codes for such positions, as set forth in the Office of Personnel Management's (OPM) Guide to Data Standards, which is aligned with the National Initiative for Cybersecurity Education's National Cybersecurity Workforce Framework report; and (2) employment codes to employees and open positions within DHS with cybersecurity functions. Directs the Secretary, on an annual basis through 2021, to submit a report to the OPM Director substantiating categories and specialty areas designated as critical needs in DHS's cybersecurity workforce. Requires the Director to provide the Secretary with guidance identifying acute and emerging skill shortages.  Directs the Comptroller General (GAO) to monitor, and report within three years regarding, the implementation of such determinations and assignments.


Input:
SECTION 1. FINDINGS.

    Congress finds that--
            (1) the use of methyl tertiary butyl ether oxygenated fuels
        (referred to in this Act as ``M-T-B-E oxygenated fuels'') as
        one means of compliance with section 211(m) of the Clean Air
        Act (42 U.S.C. 7545(m)), which requires the use of oxygenated
        fuels to lower the level of carbon monoxide in nonattainment
        areas, has resulted in excessive health-related complaints in
        areas of the State of Alaska in which M-T-B-E oxygenated fuels
        have been used;
            (2) consumer hotlines in Fairbanks, Alaska and Anchorage,
        Alaska have received hundreds of unusual medical complaints
        (including complaints of abnormal headaches, sore throats,
        asthma, light headedness, burning sensation in eyes and lungs,
        shortness of breath, skin rashes, numbness, swollen tissue, and
        abnormal congestion) in geographic areas in which M-T-B-E
        oxygenated fuels are in use;
            (3) tests conducted by employees at the environmental
        health laboratory at the Centers for Disease Control revealed a
        measurable quantity of methyl tertiary butyl ether in the blood
        of workers exposed to M-T-B-E oxygenated fuels;
            (4) representatives of the Centers for Disease Control
        testified before Congress that more studies were needed to
        determine the health effects of exposure to the substance;
            (5) no studies have been completed to measure the chronic
        effects of exposure to M-T-B-E oxygenated fuels in cold
        climates on public health, particularly in areas that have
        temperatures that regularly reach 50 degrees below zero
        Fahrenheit;
            (6) because of numerous health complaints and the
        conclusions of the State epidemiologist of the Alaska Division
        of Public Health, the Governor of Alaska suspended the M-T-B-E
        oxygenated fuels program in Fairbanks, Alaska;
            (7) after the program was suspended in Fairbanks, the State
        epidemiologist concluded that there is a possibility that
        similar illnesses are being caused by the M-T-B-E oxygenated
        fuels program in Anchorage;
            (8) additional scientific studies on the health effects of
        M-T-B-E oxygenated fuels need to be completed;
            (9) the public should not be exposed to M-T-B-E oxygenated
        fuels until studies are completed and the public health risk
        has been assessed; and
            (10) ethanol blend oxygenated fuels are known to separate
        from the gasoline base at ultacold temperatures and may
        therefore have drivability and safety implications in Alaska.

SEC. 2. WAIVER OF THE M-T-B-E OXYGENATED FUELS REQUIREMENT

    Section 211(m)(3) of the Clean Air Act (42 U.S.C. 7545(m)(3)) is
amended by adding at the end the following new subparagraphs:
            ``(D) If requested in writing by an affected local
        government within a title I nonattainment area for carbon
        monoxide in Alaska, the Governor of the State of Alaska may
        petition for a waiver and the Administrator may waive, in whole
        or in part, the requirements of paragraphs (1) and (2) with
        respect to an area within the State of Alaska that is
        designated under title I as a nonattainment area for carbon
        monoxide, if the Administrator finds that compliance with the
        requirements should be waived for one or more of the following
        reasons:
                    ``(i) Compliance is not technologically or
                economically feasible because the technology needed to
                comply is not commercially available or because the use
                of M-T-B-E oxygenated fuels would increase the cost of
                commercially available fuel supplies by more than 150
                percent of the national average cost of using M-T-B-E
                oxygenated fuels in nonattainment areas outside of
                Alaska;
                    ``(ii) Compliance would be unreasonable due to
                unique geographical or meteorological factors;
                    ``(ii) Compliance could or does cause harmful
                health effects;
                    ``(iv) The use of M-T-B-E oxygenated fuels
                increases aldehyde emissions appreciably.
            ``(E) The Administrator shall grant or deny a petition for
        a waiver submitted under subparagraph (D) not later than 60
        days after receiving the petition.
            ``(F)(i) The Administrator shall conduct a study that
        compares the probable health risks and costs of title I carbon
        monoxide nonattainment in Alaska with the probable health risks
        and costs of increased noncarbon monoxide emissions (such as
        aldehyde emissions) associated with the use of M-T-B-E
        oxygenated fuels in Alaska.
            ``(ii) The Administrator shall report the results of the
        study of Congress not later than 1 year after the date of
        enactment of this paragraph.
            ``(G) The Administrator may suspend the required use of
        oxygenated fuels--
                    ``(i) during the pendency of a petition for a
                waiver submitted under paragraph (D); and
                    ``(ii) until the completion of the health risk
                study conducted pursuant to subparagraph (F).''.

Output:
Amends the Clean Air Act to authorize the Administrator of the Environmental Protection Agency to waive requirements for the use of oxygenated fuels in a carbon monoxide nonattainment area in Alaska if compliance:  (1) is not feasible because technology is not commercially available or the use of such fuels would increase the cost of available fuel supplies by more than 150 percent of the national average cost of using such fuels in nonattainment areas outside of Alaska; (2) would be unreasonable due to unique geographical or meteorological factors; (3) could or does cause harmful health effects; or (4) increases aldehyde emissions appreciably.
Directs the Administrator to conduct a study that compares, and report to the Congress on, the probable health risks and costs of carbon monoxide nonattainment in Alaska with those of increased noncarbon monoxide emissions associated with the use of oxygenated fuels in Alaska.
Authorizes the Administrator to suspend the required use of oxygenated fuels during the pendency of a petition for a waiver and until the completion of the health risk study.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family Security and Small Business
Stimulus Act of 2008''.

SEC. 2. INDIVIDUAL INCOME TAX RATE REDUCTION AFTER 2007.

    (a) Rate Reduction.--
            (1) In general.--Subparagraph (A) of section 1(i)(1) of the
        Internal Revenue Code of 1986 (relating to tax imposed on
        individuals) is amended to read as follows:
                    ``(A) In general.--In the case of taxable years
                beginning after December 31, 2007--
                            ``(i) the rate of tax under subsections
                        (a), (b), (c), and (d) on taxable income not
                        over the initial bracket amount shall be 5
                        percent, and
                            ``(ii) the 15 percent rate of tax shall
                        apply only to taxable income over the initial
                        bracket amount but not over the maximum dollar
                        amount for the 15-percent rate bracket.''.
            (2) Conforming amendments.--
                    (A) The heading for paragraph (1) of section 1(i)
                of such Code is amended by striking ``10-percent'' and
                inserting ``5-percent''.
                    (B) Subparagraph (D) of section 1(i)(1) of such
                Code is amended to read as follows:
            ``(D) Coordination with acceleration of 5 percent rate
        bracket benefit for 2008.--This paragraph shall not apply to
        any taxable year to which section 6428 applies.''.
            (3) 5-percent bracket made permanment.--Title IX of the
        Economic Growth and Tax Relief Reconciliation Act of 2001 shall
        not apply to paragraph (1) of section 1(i) of the Internal
        Revenue Code of 1986, as amended by this subsection.
    (b) Advance Payment of 5 Percent Rate Bracket.--Section 6428 of
such Code is amended to read as follows:

``SEC. 6428. ACCELERATION OF 5 PERCENT INCOME TAX RATE BRACKET BENEFIT
              FOR 2008.

    ``(a) In General.--In the case of an eligible individual, there
shall be allowed as a credit against the tax imposed by chapter 1 for
the taxpayer's first taxable year beginning in 2008 an amount equal to
5 percent of so much of the taxpayer's taxable income as does not
exceed the initial bracket amount (as defined in section 1(i)(1)(B)).
    ``(b) Credit Treated as Nonrefundable Personal Credit.--For
purposes of this title, the credit allowed under this section shall be
treated as a credit allowable under subpart A of part IV of subchapter
A of chapter 1.
    ``(c) Eligible Individual.--For purposes of this section, the term
`eligible individual' means any individual other than--
            ``(1) any estate or trust,
            ``(2) any nonresident alien individual, and
            ``(3) any individual with respect to whom a deduction under
        section 151 is allowable to another taxpayer for a taxable year
        beginning in the calendar year in which the individual's
        taxable year begins.
    ``(d) Coordination With Advance Refunds of Credit.--
            ``(1) In general.--The amount of credit which would (but
        for this paragraph) be allowable under this section shall be
        reduced (but not below zero) by the aggregate refunds and
        credits made or allowed to the taxpayer under subsection (e).
        Any failure to so reduce the credit shall be treated as arising
        out of a mathematical or clerical error and assessed according
        to section 6213(b)(1).
            ``(2) Joint returns.--In the case of a refund or credit
        made or allowed under subsection (e) with respect to a joint
        return, half of such refund or credit shall be treated as
        having been made or allowed to each individual filing such
        return.
    ``(e) Advance Refunds of Credit Based on Prior Year Data.--
            ``(1) In general.--Each individual who was an eligible
        individual for such individual's first taxable year beginning
        in 2006 shall be treated as having made a payment against the
        tax imposed by chapter 1 for such first taxable year in an
        amount equal to the advance refund amount for such taxable
        year.
            ``(2) Advance refund amount.--For purposes of paragraph
        (1), the advance refund amount is the amount that would have
        been allowed as a credit under this section for such first
        taxable year if--
                    ``(A) this section (other than subsections (b) and
                (d) and this subsection) had applied to such taxable
                year, and
                    ``(B) the credit for such taxable year were not
                allowed to exceed the excess (if any) of--
                            ``(i) the sum of the regular tax liability
                        (as defined in section 26(b)) plus the tax
                        imposed by section 55, over
                            ``(ii) the sum of the credits allowable
                        under part IV of subchapter A of chapter 1
                        (other than the credits allowable under subpart
                        C thereof, relating to refundable credits).
            ``(3) Timing of payments.--In the case of any overpayment
        attributable to this subsection, the Secretary shall, subject
        to the provisions of this title, refund or credit such
        overpayment as rapidly as possible and, to the extent
        practicable, before the date which is 30 days after the date of
        the enactment of this section. No refund or credit shall be
        made or allowed under this subsection after December 31, 2008.
            ``(4) No interest.--No interest shall be allowed on any
        overpayment attributable to this subsection.''.
    (c) Technical Amendment.--The item relating to section 6428 in the
table of sections for subchapter B of chapter 65 of such Code is
amended to read as follows:

``Sec. 6428. Acceleration of 5 percent income tax rate bracket benefit
                            for 2008.''.
    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.

SEC. 3. INCREASE IN EXPENSING FOR SMALL BUSINESSES.

    (a) $125,000 Limit Made Permanent; Temporary Increase to
$375,000.--Paragraph (1) of section 179(b) of the Internal Revenue Code
of 1986 (relating to election to expense certain depreciable business
assets) is amended by striking ``$25,000 ($125,000 in the case of
taxable years beginning after 2006 and before 2011)'' and inserting
``$125,000 ($375,000 in the case of taxable years beginning after 2007
and before 2010)''.
    (b) Conforming Amendment.--Subparagraph (A) of section 179(b)(5) of
such Code is amended--
            (1) by striking ``and before 2011'', and
            (2) by adding at the end the following flush sentence:
                ``The preceding sentence shall not apply to the
                $500,000 amount for taxable years beginning after
                December 31, 2010.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.

Output: Family Security and Small Business Stimulus Act of 2008 - Amends the Internal Revenue Code to: (1) allow a reduced 5% income tax rate on taxable income for low-income taxpayers; (2) allow an advance refund in 2008 for the reduction in the tax rate; and (3) increase to $375,000 between 2008 and 2010 the expensing allowance for small business depreciable assets.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Desalination Water Supply Shortage
Prevention Act of 2005''.

SEC. 2. DEFINITIONS.

    (a) Qualified Desalination Facility.--The term ``qualified
desalination facility'' means a facility that--
            (1) produces for sale to domestic customers desalinated
        seawater, brackish groundwater, or surface water whose source
        water is greater than 1000 parts per million total dissolved
        solids; and
            (2) is owned or operated by--
                    (A) a State or any political subdivision, agency,
                authority, or instrumentality of a State;
                    (B) an Indian tribe; or
                    (C) a corporation responsible for providing
                municipal water service pursuant to State or tribal
                law;
            (3) is first used to produce commercial desalinated water
        for sale during the 10-year period beginning on October 1 of
        the first fiscal year occurring after the date of the enactment
        of this Act; and
            (4) uses the best available technology as determined by the
        Secretary.
    (b) Indian Tribe.--The term ``Indian Tribe'' means with respect to
the contiguous 48 states, any federally recognized Indian tribe,
organized band, pueblo, or community and with respect to Alaska, the
Metlakatla Indian Community.
    (c) Secretary.--The term ``Secretary '' means the Secretary of
Energy.
    (d) State.--The term ``State'' means the several States, the
District of Columbia, Puerto Rico, American Samoa, the Virgin Islands,
Guam, and the Northern Mariana Islands.

SEC. 3. DESALINATED WATER PRODUCTION INCENTIVE PAYMENTS.

    (a) Incentive Payments.--The Secretary shall make incentive
payments in an amount determined under subsection (d) to the owners or
operators of qualified desalination facilities to partially offset the
cost of electrical energy required to operate such facilities.
    (b) Agreement; Deadline.--The Secretary may not make any payment to
the owner or operator of a qualified desalination facility under this
section, unless, not later than the end of fiscal year 2016, the
Secretary enters into a written agreement with the owner or operator to
make such payment.
    (c) Payment Period.--The Secretary may make payments to the owner
or operator of a qualified desalination facility under this section for
a period not to exceed 10 years--
            (1) beginning on the date on which the facility is first
        used to produce desalinated water; and
            (2) ending not later than September 30, 2026.
    (d) Amount of Payment.--
            (1) In general.--Payments made by the Secretary under this
        section to the owner or operator of any qualified desalination
        facility shall be based on the amount of desalinated water
        produced by the facility during the payment period described in
        subsection (c). For any facility, the amount of such payment
        shall be 62 cents for every thousand gallons of desalinated
        water produced and sold, adjusted as provided in paragraph (2).
            (2) Adjustments.--The amount of the payment made to any
        person under this subsection as provided in paragraph (1) shall
        be adjusted for inflation for each fiscal year beginning after
        calendar year 2006 in the same manner as provided in the
        provisions of section 29(d)(2)(B) of the Internal Revenue Code
        of 1986 (26 U.S.C. 29(d)(2)(B)), except that in applying such
        provisions the calendar year 2006 shall be substituted for
        calendar year 1979.
    (e) Application.--The Secretary may not make a grant to the owner
or operator of a qualified desalination facility under this section
unless the facility submits an application to the Secretary in such
form, at such time, and containing such information and assurances as
the Secretary may require.
    (f) Limitation.--In any fiscal year not more than 60 percent of the
funds made available by the Secretary under this section shall be made
available to the owners or operators of qualified desalination
facilities that obtain source water directly from the sea, an estuary,
or from in-bank extraction wells that are of seawater origin
    (g) Priority.--In awarding incentive payments under this section,
the Secretary shall give priority to any application for a project
that--
            (1) uses innovative technologies to reduce the energy
        demand of the project;
            (2) uses renewable energy supplies in the desalination
        process;
            (3) provides regional water supply benefits;
            (4) provides a secure source of new water supplies for
        national defense activities;
            (5) reduces the threat of a water supply disruption as a
        result of a natural disaster or acts of terrorism;
            (6) uses technologies that minimize the damage to marine
        life; or
            (7) provides significant water quality benefits.
    (h) Budget Act Compliance.--The authority provided by this section
may be exercised only in such amounts or to such extent as provided in
advance in appropriations Acts.
    (i) Authorization of Appropriations.--There are authorized to be
appropriated to the Secretary $200,000,000 to carry out this section
from fiscal year 2006 through fiscal year 2016.

SEC. 4. NOVEL DESALINATION TECHNOLOGY.

    (a) In General.--The Secretary shall support research and
development of promising novel technology approaches for the cost-
effective desalination of water.
    (b) Authorization of Appropriation.--There are authorized to be
appropriated to the Secretary for carrying out this section $10,000,000
from fiscal year 2006 through fiscal year 2016.

Output:
Desalination Water Supply Shortage Prevention Act of 2005 - Requires the Secretary of Energy to make incentive payments to the owners or operators of qualified desalination facilities (facilities first used to produce commercial desalinated water after enactment of this Act), including facilities owned or operated by Indian tribes, for up to ten years to partially offset the cost of electrical energy required to operate such facilities.

Provides that the qualified facilities shall receive 62 cents for every thousand gallons of desalinated water produced and sold, with an adjustment for inflation. Limits to 60% of the amount of funds made available in any fiscal year that the Secretary may provide to the owners or operators of qualified facilities that obtain source water directly from the sea, an estuary, or in-bank extraction wells of sea water origin.

Directs the Secretary, in awarding incentive payments, to give priority to any application for a project that: (1) uses innovative technologies to reduce energy demand; (2) uses renewable energy supplies in the desalination process; (3) provides regional water supply benefits; (4) provides a secure source of new water supplies for national defense activities; (5) reduces the threat of a water supply disruption as a result of a natural disaster or acts of terrorism; (6) uses technologies that minimize damage to marine life; or (7) provides significant water quality benefits.

Directs the Secretary to support research and development of promising novel technology approaches for the cost-effective desalination of water.

Authorizes appropriations.


Input:
SECTION 1. SHORT TITLE AND REFERENCES IN ACT.

    (a) Short Title.--This Act may be cited as the ``Medicare
Contractor Reform Amendments of 1996''.
    (b) References in Act.--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 a section or other provision of the
Social Security Act.

SEC. 2. INCREASED FLEXIBILITY IN CONTRACTING FOR MEDICARE CLAIMS
              PROCESSING.

    (a) Carriers To Include Entities That Are Not Insurance
Companies.--
            (1) Section 1842(a) (42 U.S.C. 1395u(a)) is amended in the
        matter preceding paragraph (1) by striking ``with carriers''
        and inserting ``with agencies and organizations (hereafter in
        this section referred to as `carriers')''.
            (2) Section 1842(f) (42 U.S.C. 1395u(f)) is repealed.
    (b) Choice of Fiscal Intermediaries by Providers of Services;
Secretarial Flexibility in Assigning Functions to Intermediaries and
Carriers.--
            (1) Section 1816(a) (42 U.S.C. 1395h(a)) to read as
        follows:
    ``(a)(1) The Secretary may enter into contracts with agencies or
organizations to perform any or all of the following functions, or
parts of those functions (or, to the extent provided in a contract, to
secure performance thereof by other organizations):
            ``(A) Determination (subject to the provisions of section
        1878 and to such review by the Secretary as may be provided for
        by the contracts) the amount of the payments required pursuant
        to this part to be made to providers of services.
            ``(B) Making payments described in subparagraph (A).
            ``(C) Provision of consultative services to institutions or
        agencies to enable them to establish and maintain fiscal
        records necessary for purposes of this part and otherwise to
        qualify as providers of services.
            ``(D) Serving as a center for, and communicate to
        individuals entitled to benefits under this part and to
        providers of services, any information or instructions
        furnished to the agency or organization by the Secretary, and
        serve as a channel of communication from individuals entitled
        to benefits under this part and from providers of services to
        the Secretary.
            ``(E) Making such audits of the records of providers of
        services as may be necessary to ensure that proper payments are
        made under this part.
            ``(F) Performance of the functions described under
        subsection (d).
            ``(G) Performance of such other functions as are necessary
        to carry out the purposes of this part.
    ``(2) As used in this title and title XI, the term `fiscal
intermediary' means an agency or organization with a contract under
this section.''.
            (2) Subsections (d) and (e) of section 1816 (42 U.S.C.
        1395h) are amended to read as follows:
    ``(d) Each provider of services shall have a fiscal intermediary
that--
            ``(1) acts as a single point of contact for the provider of
        services under this part,
            ``(2) makes its services sufficiently available to meet the
        needs of the provider of services, and
            ``(3) is responsible and accountable for arranging the
        resolution of issues raised under this part by the provider of
        services.
    ``(e)(1)(A) The Secretary shall, at least every 5 years, permit
each provider of services (other than a home health agency or a hospice
program) to choose an agency or organization (from at least 3 proposed
by the Secretary, of which at least 1 shall have an office in the
geographic area of the provider of services, except as provided by
subparagraph (B)(ii)(II)) as the fiscal intermediary under subsection
(d) for that provider of services. If a contract with that fiscal
intermediary is discontinued, the Secretary shall permit the provider
of services to choose under the same conditions from 3 other agencies
or organizations.
    ``(B)(i) The Secretary, in carrying out subparagraph (A), shall
permit a group of hospitals (or a group of another class of providers
other than home health agencies or hospice programs) under common
ownership by, or control of, a particular entity to choose one agency
or organization (from at least 3 proposed by the Secretary) as the
fiscal intermediary under subsection (d) for all the providers in that
group if the conditions specified in clause (ii) are met.
    ``(ii) The conditions specified in this clause are that--
            ``(I) the group includes all the providers of services of
        that class that are under common ownership by, or control of,
        that particular entity, and
            ``(II) all the providers of services in that group agree
        that none of the agencies or organizations proposed by the
        Secretary is required to have an office in any particular
        geographic area.
    ``(2) The Secretary, in evaluating the performance of a fiscal
intermediary, shall solicit comments from providers of services.''.
            (3)(A) Section 1816(b)(1)(A) (42 U.S.C. 1395h(b)(1)(A)) is
        amended by striking ``after applying the standards, criteria,
        and procedures'' and inserting ``after evaluating the ability
        of the agency or organization to fulfill the contract
        performance requirements''.
            (B) The first sentence of section 1816(f)(1) (42 U.S.C.
        1395h(f)(1)) is amended--
                    (i) by striking ``develop standards, criteria, and
                procedures'' and inserting ``, after public notice and
                opportunity for comment, develop contract performance
                requirements'', and
                    (ii) by striking ``, and the Secretary shall
                establish standards and criteria with respect to the
                efficient and effective administration of this part''.
            (C) The second sentence of section 1842(b)(2)(A) (42 U.S.C.
        1395u(b)(2)(A)) is amended to read as follows: ``The Secretary
        shall, after public notice and opportunity for comment, develop
        contract performance requirements for the efficient and
        effective performance of contract obligations under this
        section.''.
            (D) Section 1842(b)(2)(A) (42 U.S.C. 1395u(b)(2)(A)) is
        amended by striking the third sentence.
            (E) Section 1842(b)(2)(B) (42 U.S.C. 1395u(b)(2)(B)) is
        amended in the matter preceding clause (i) by striking
        ``establish standards'' and inserting ``develop contract
        performance requirements''.
            (F) Section 1842(b)(2)(D) (42 U.S.C. 1395u(b)(2)(D)) is
        amended by striking ``standards and criteria'' each place is
        appears and inserting ``contract performance requirements''.
            (4)(A) Section 1816(b) (42 U.S.C. 1395h(b)) is amended in
        the matter preceding paragraph (1) by striking ``an agreement''
        and inserting ``a contract''.
            (B) Paragraphs (1)(B) and (2)(A) of section 1816(b) (42
        U.S.C. 1395h(b)) are each amended by striking ``agreement'' and
        inserting ``contract''.
            (C) The first sentence of section 1816(c)(1) (42 U.S.C.
        1395h(c)(1)) is amended by striking ``An agreement'' and
        inserting ``A contract''.
            (D) The last sentence of section 1816(c)(1) (42 U.S.C.
        1395h(c)(1)) is amended by striking ``an agreement'' and
        inserting ``a contract''.
            (E) Section 1816(c)(2)(A) (42 U.S.C. 1395h(c)(2)(A)) is
        amended in the matter preceding clause (i) by striking
        ``agreement'' and inserting ``contract''.
            (F) Section 1816(c)(3)(A) (42 U.S.C. 1395h(c)(3)(A)) is
        amended by striking ``agreement'' and inserting ``contract''.
            (G) The first sentence of section 1816(f)(1) (42 U.S.C.
        1395h(f)(1)) is amended by striking ``an agreement'' and
        inserting ``a contract''.
            (H) Section 1816(h) (42 U.S.C. 1395h(h)) is amended--
                    (i) by striking ``An agreement'' and inserting ``A
                contract'', and
                    (ii) by striking ``the agreement'' each place it
                appears and inserting ``the contract''.
            (I) Section 1816(i)(I) (42 U.S.C. 1395h(i)(1)) is amended
        by striking ``an agreement'' and inserting ``a contract''.
            (J) Section 1816(j) (42 U.S.C. 1395h(j)) is amended by
        striking ``An agreement'' and inserting ``A contract''.
            (K) Section 1816(k) (42 U.S.C. 1395h(k)) is amended by
        striking ``An agreement'' and inserting ``A contract''.
            (L) Section 1842(a) (42 U.S.C. 1395u(a)) is amended in the
        matter preceding paragraph (1) is amended by striking
        ``agreements'' and inserting ``contracts''.
            (M) Section 1842(h)(3)(A) (42 U.S.C. 1395u(h)(3)(A)) is
        amended by striking ``an agreement'' and inserting ``a
        contract''.
            (5) Section 1816(f)(1) (42 U.S.C. 1395h(f)(1)) is amended
        by striking the second sentence.
            (6)(A) Section 1816(c)(2)(A) (42 U.S.C. 1395h(c)(2)(A)) is
        amended in the matter preceding clause (i) by inserting ``that
        provides for making payments under this part'' after ``this
        section''.
            (B) Section 1816(c)(3)(A) (42 U.S.C. 1395h(c)(3)(A)) is
        amended by inserting ``that provides for making payments under
        this part'' after ``this section''.
            (C) Section 1816(k) (42 U.S.C. 1395h(k)) is amended by
        inserting ``(as appropriate)'' after ``submit''.
            (D) Section 1842(a) (42 U.S.C. 1395u(a)) is amended in the
        matter preceding paragraph (1) by striking ``some or all of the
        following functions'' and inserting ``any or all of the
        following functions, or parts of those functions''.
            (E) The first sentence of section 1842(b)(2)(C) (42 U.S.C.
        1395u(b)((2)(C)) is amended by inserting ``(as appropriate)''
        after ``carriers''.
            (F) Section 1842(b)(3) (42 U.S.C. 1395u(b)(3)) is amended
        in the matter preceding subparagraph (A) by inserting ``(as
        appropriate)'' after ``contract''.
            (G) Section 1842(b)(7)(A) (42 U.S.C. 1395u(b)(7)(A)) is
        amended in the matter preceding clause (i) by striking ``the
        carrier'' and inserting ``a carrier''.
            (H) Section 1842(b)(11)(A) (42 U.S.C. 1395u(b)(11)(A)) is
        amended in the matter preceding clause (i) by inserting ``(as
        appropriate)'' after ``each carrier''.
            (I) Section 1842(h)(2) (42 U.S.C. 1395u(h)(2)) is amended
        in the first sentence by inserting ``(as appropriate)'' after
        ``shall''.
            (J) Section 1842(h)(5)(A) (42 U.S.C. 1395u(h)(5)(A)) is
        amended by inserting ``(as appropriate)'' after ``carriers''.
            (7)(A) Section 1816(c)(2)(C) (42 U.S.C. 1395h(c)(2)(C)) is
        amended by striking ``hospital, rural primary care hospital,
        skilled nursing facility, home health agency, hospice program,
        comprehensive outpatient rehabilitation facility, or
        rehabilitation agency'' and inserting ``provider of services''.
            (B) Section 1816(j) (42 U.S.C. 1395h)(j)) is amended in the
        matter preceding paragraph (1) by striking ``for home health
        services, extended care services, or post-hospital extended
        care services''.
            (8) Section 1842(a)(3) (42 U.S.C. 1395u(a)(3)) is amended
        by inserting ``(to and from individuals enrolled under this
        part and to and from physicians and other entities that furnish
        items and services)'' after ``communication''.
    (c) Elimination of Special Provisions for Terminations of
Contracts.--
            (1) Section 1816(b) (42 U.S.C. 1395h(b)) is amended in the
        matter preceding paragraph (1) is amended by striking ``or
        renew''.
            (2) The last sentence of section 1816(c)(1) (42 U.S.C.
        1395h(c)(1)) is amended by striking ``or renewing''.
            (3) Section 1816(f)(1) (42 U.S.C. 1395h(f)(1)) is amended--
                    (A) by striking ``, renew, or terminate'', and
                    (B) by striking ``, whether the Secretary should
                assign or reassign a provider of services to an agency
                or organization,''.
            (4) Section 1816(g) (42 U.S.C. 1395h(g)) is repealed.
            (5) The last sentence of section 1842(b)(2)(A) (42 U.S.C.
        1395u(b)(2)(A)) is amended by striking ``or renewing''.
            (6) Section 1842(b) (42 U.S.C. 1395u(b)) is amended by
        striking paragraph (5).
    (d) Repeal of Fiscal Intermediary Requirements That Are Not Cost-
Effective.--Section 1816(f)(2) (42 U.S.C. 1395h(f)(2)) is amended to
read as follows:
            ``(2) The contract performance requirements developed under
        paragraph (1) shall include, with respect to claims for
        services furnished under this part by any provider of services
        other than a hospital, whether such agency or organization is
        able to process 75 percent of reconsiderations within 60 days
        and 90 percent of reconsiderations within 90 days.''.
    (e) Repeal of Cost Reimbursement Requirements.--
            (1) The first sentence of section 1816(c)(1) (42 U.S.C.
        1395h(c)(1)) is amended--
                    (A) by striking the comma after ``appropriate'' and
                inserting ``and'', and
                    (B) by striking ``subsection (a)'' and all that
                follows through the period and inserting ``subsection
                (a).''.
            (2) Section 1816(c)(1) (42 U.S.C. 1395h(c)(1)) is further
        amended by striking the second and third sentences.
            (3) The first sentence of section 1842(c)(1) (42 U.S.C.
        1395u(c)(1)) is amended--
                    (A) by striking ``shall provide'' the first place
                it appears and inserting ``may provide'', and
                    (B) by striking ``this part'' and all that follows
                through the period and inserting ``this part.''.
            (4) Section 1842(c)(1) (42 U.S.C. 1395u(c)(1)) is further
        amended by striking the second and third sentences.
            (5) Section 2326(a) of the Deficit Reduction Act of 1984 is
        repealed.
    (f) Competition Required for New Contracts and in Cases of Poor
Performance.--
            (1) Section 1816(c) (42 U.S.C. 1395h(c)) is amended by
        adding at the end the following new paragraph:
            ``(4)(A) A contract with a fiscal intermediary under this
        section may be renewed from term to term without regard to any
        provision of law requiring competition if the fiscal
        intermediary has met or exceeded the performance requirements
        established in the current contract.
            ``(B) Functions may be transferred among fiscal
        intermediaries without regard to any provision of law requiring
        competition.''.
            (2) Section 1842(b)(1) (42 U.S.C. 1395u(b)(1)) is amended
        to read as follows:
    ``(b)(1)(A) A contract with a carrier under subsection (a) may be
renewed from term to term without regard to any provision of law
requiring competition if the carrier has met or exceeded the
performance requirements established in the current contract.
    ``(B) Functions may be transferred among carriers without regard to
any provision of law requiring competition.''.
    (g) Waiver of Competitive Requirements for Initial Contracts.--
            (1) Contracts that have periods that begin during the 1-
        year period that begins on the first day of the fourth calendar
        month that begins after the date of enactment of this Act may
        be entered into under section 1816(a) of the Social Security
        Act (42 U.S.C. 1395h(a)) without regard to any provision of law
        requiring competition.
            (2) The amendments made by subsection (f) apply to
        contracts that have periods beginning after the end of the 1-
        year period specified in paragraph (1).
    (h) Effective Dates.--
            (1) The amendments made by subsection (c) apply to
        contracts that have periods ending on, or after, the end of the
        third calendar month that begins after the date of enactment of
        this Act.
            (2) The amendments made by subsections (a), (b), (d), and
        (e) apply to contracts that have periods beginning after the
        third calendar month that begins after the date of enactment of
        this Act.

Output:
Medicare Contractor Reform Amendments of 1996 (sic) - Amends title XVIII (Medicare) of the Social Security Act to make specified changes in the way Medicare administers its contracts for administrative operations.  Provides chiefly among such changes for: (1) augmenting the types of entities eligible to serve as carriers under the program; (2) allowing service providers their periodic choice of fiscal intermediaries; (3) repealing certain contract termination, cost reimbursement, and non-cost-effective fiscal intermediary requirements; and (4) requiring competition in cases of certain new contracts and in cases involving poor contract performance.
Waives competition requirements in specified circumstances.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Washington National Opera
Commemorative Coin Act of 2004''.

SEC. 2. FINDINGS.

    The Congress finds as follows:
            (1) The Washington National Opera has served as the
        Nation's opera since its creation in 1956.
            (2) In 2000, the Washington Opera was designated the
        ``National Opera'' by an Act of Congress to reflect the
        significant national arts leadership role of the Opera.
            (3) The Washington National Opera educates and inspires
        students of all ages through engaging educational programs and
        innovative partnerships that broaden public awareness and
        appreciation for opera and are accessible to people of all
        abilities through needs-based scholarships and accommodations.
            (4) The education programs of the Washington National Opera
        strengthen and enhance local, State, and national standards for
        learning.
            (5) The Washington National Opera has worked since its
        inception to encourage the development of gifted young American
        artists.
            (6) It is appropriate to authorize coins commemorating the
        20th anniversary of the Washington National Opera Education and
        Community Programs with proceeds from the sale of the coins
        being deposited for the Washington National Opera Education and
        Community Program with the specific purpose of aiding in the
        education of students, broadening awareness and appreciation
        for opera, and enriching standards for learning.

SEC. 3. COIN SPECIFICATIONS.

    (a) $1 Coins.--The Secretary of the Treasury (hereafter in this Act
referred to as the ``Secretary'') shall mint and issue not more than
300,000 $1 coins, each of which shall--
            (1) weigh 26.73 grams;
            (2) have a diameter of 1.500 inches; and
            (3) contain 90 percent silver and 10 percent copper.
    (b) Legal Tender.--The coins minted under this Act shall be legal
tender, as provided in section 5103 of title 31, United States Code.
    (c) Numismatic Items.--For purposes of section 5136 of title 31,
United States Code, all coins minted under this Act shall be considered
to be numismatic items.

SEC. 4. DESIGN OF COINS.

    (a) Design Requirements.--
            (1) In general.--The design of the coins minted under this
        Act shall be emblematic of the Washington National Opera.
            (2) Designation and inscriptions.--On each coin minted
        under this Act, there shall be--
                    (A) a designation of the value of the coin;
                    (B) an inscription of the year ``2010''; and
                    (C) inscriptions of the words ``Liberty'', ``In God
                We Trust'', ``United States of America'', and ``E
                Pluribus Unum''.
    (b) Selection.--The design for the coins minted under this Act
shall be--
            (1) selected by the Secretary after consultation with the
        Commission of Fine Arts and the Board of Directors of the
        Washington National Opera (hereafter in this Act referred to as
        the ``Board''); and
            (2) reviewed by the Citizens Coinage Advisory Committee
        established under section 5135 of title 31, United States Code.

SEC. 5. ISSUANCE OF COINS.

    (a)  Quality of Coins.--Coins minted under this Act shall be issued
in uncirculated and proof qualities.
    (b) Mint Facility.--Not more than 1 facility of the United States
Mint may be used to strike the coins minted under this Act.
    (c) Commencement of Issuance.--The Secretary may issue coins minted
under this Act beginning January 1, 2010, except that the Secretary may
initiate sales of such coins, without issuance, before such date.
    (d) Termination of Minting Authority.--No coins shall be minted
under this Act after December 31, 2010.
    (e) First Use of Year 2010 Date.--The coins minted under this Act
shall be the first commemorative coins of the United States to be
issued bearing the inscription of the year ``2010''.
    (f) Promotion Consultation.--The Secretary shall consult on a
regular and frequent basis with the Board in order to establish a role
for the Board in the promotion, advertising and marketing of the coins
minted under this Act.

SEC. 6. SALE OF COINS.

    (a) Sale Price.--Notwithstanding any other provision of law, the
coins issued under this Act shall be sold by the Secretary at a price
equal to--
            (1) the face value of the coins;
            (2) the surcharge provided in section 7 with respect to
        such coins; and
            (3) the cost of designing and issuing the coins (including
        labor, materials, dies, use of machinery, overhead expenses,
        marketing, and shipping).
    (b) Bulk Sales.--The Secretary shall make bulk sales of the coins
issued under this Act at a reasonable discount.
    (c) Prepaid Orders at a Discount.--
            (1) In general.--The Secretary shall accept prepaid orders
        for the coins minted under this Act before the issuance of such
        coins.
            (2) Discount.--Sale prices with respect to prepaid orders
        under paragraph (1) shall be at a reasonable discount.

SEC. 7. SURCHARGES.

    (a) Surcharge Required.--All sales of coins under this Act shall
include a surcharge of $10 per coin.
    (b) Distribution.--Subject to section 5134(f) of title 31, United
States Code, all surcharges which are received by the Secretary from
the sale of coins issued under this Act shall be promptly paid by the
Secretary to the Board on behalf of the Washington National Opera
Education and Community Program to be used to aid in the education of
students, broadening awareness and appreciation for opera, and
enriching standards for learning.
    (c) Audits.--The Board and the Washington National Opera Education
and Community Program shall be subject to the audit requirements of
section 5134(f)(2) of title 31, United States Code.

Output: Washington National Opera Commemorative Coin Act of 2004 - Directs the Secretary of the Treasury to mint, until December 31, 2010, coins in commemoration of the Washington National Opera. Provides for the issuance and sale of such coins.


Input:
SECTION 1. TEMPORARY WAIVER OF REQUIRED MINIMUM DISTRIBUTION RULES FOR
              CERTAIN RETIREMENT PLANS AND ACCOUNTS.

    (a) In General.--Section 401(a)(9) of the Internal Revenue Code of
1986 (relating to required distributions) is amended by adding at the
end the following new subparagraph:
                    ``(H) Temporary waiver of minimum required
                distribution.--
                            ``(i) In general.--The requirements of this
                        paragraph shall not apply in calendar year 2008
                        or 2009.
                            ``(ii) Plans must allow elections.--A trust
                        forming part of a plan shall not constitute a
                        qualified trust under this subsection unless
                        the plan provides that it will allow an
                        employee or beneficiary to elect to eliminate
                        or reduce payments or distributions during
                        calendar year 2009 which would otherwise be
                        made to meet the requirements of this
                        paragraph. This clause shall not apply to an
                        employee or beneficiary who is receiving, after
                        the annuity starting date, distributions under
                        the plan through an annuity contract issued by
                        a company licensed to do business as an
                        insurance company under the laws of any State.
                            ``(iii) Election.--An election under clause
                        (ii) shall be made at such time and in such
                        manner as the Secretary may prescribe.
                            ``(iv) Coordination with similar
                        requirements.--In the case of--
                                    ``(I) an individual retirement
                                account or annuity described in section
                                408, this subparagraph shall be applied
                                without regard to clauses (ii) and
                                (iii), and
                                    ``(II) an eligible deferred
                                compensation plan described in section
                                457(b), this subparagraph shall only
                                apply to such a plan maintained by an
                                employer described in section
                                457(e)(1)(A).
                            ``(v) Special rules regarding suspension
                        period.--For purposes of this paragraph--
                                    ``(I) the required beginning date
                                with respect to such individual shall
                                be determined without regard to this
                                subparagraph for purposes of applying
                                this paragraph to calendar years after
                                2009, and
                                    ``(II) if clause (ii) of
                                subparagraph (B) applies to such
                                individual, the amount of any
                                distribution required by this paragraph
                                for 2008 or 2009 which was not made (or
                                rolled over) by reason of this
                                subparagraph shall be required to be
                                distributed in 2010.''.
    (b) Eligible Rollover Distributions.--Section 402(c)(4) of the
Internal Revenue Code of 1986 (defining eligible rollover distribution)
is amended by adding at the end the following new flush sentence:
        ``Subparagraph (A) shall not apply to any distributions made in
        2008 or 2009 to an individual who is not subject to the
        required minimum distribution rules under section 401(a)(9) for
        the calendar year solely by reason of the application of
        section 401(a)(9)(H). In the case of a distribution which is
        treated as an eligible rollover distribution solely by reason
        of the preceding sentence, such distribution shall not be
        treated as an eligible rollover distribution for purposes of
        section 401(a)(31) or 3405(c) or subsection (f) of this
        section.''.
    (c) Effective Dates.--
            (1) In general.--The amendments made by this section shall
        apply to taxable years beginning after December 31, 2007.
            (2) Extension of rollover periods for distributions in
        2008.--
                    (A) In general.--In the case of a distribution from
                an eligible retirement plan made during 2008 to an
                individual who is not subject to the required minimum
                distribution rules under section 401(a)(9) of the
                Internal Revenue Code of 1986 for the calendar year
                solely by reason of the application of section
                401(a)(9)(H) of such Code--
                            (i) the 60-day period under section
                        402(c)(3) or 408(d)(3) of such Code during
                        which such distribution may be rolled over,
                        whichever is applicable, shall not end before
                        the later of--
                                    (I) the due date (determined
                                without regard to any extension) for
                                filing the return of tax imposed by
                                chapter 1 of such Code for the taxable
                                year in which the distribution was
                                made, or
                                    (II) the date which is 60 days
                                after the date of the enactment of this
                                Act,
                            (ii) in the case of an individual
                        retirement plan, the limitation under section
                        408(d)(3)(B) of such Code shall not apply to
                        any rollover contribution of the distribution,
                        and
                            (iii) subject to such rules or guidance as
                        the Secretary of the Treasury or the
                        Secretary's delegate may prescribe--
                                    (I) notwithstanding section
                                408(d)(3)(C) of such Code, if such
                                individual is the beneficiary of an
                                inherited individual retirement account
                                or annuity, the individual may rollover
                                such distribution, and
                                    (II) notwithstanding section
                                402(c)(11) of such Code, such
                                individual shall not be treated as
                                failing to meet the requirements of
                                such section solely because the
                                transfer is not made in a direct
                                trustee-to-trustee transfer.
                    (B) Eligible retirement plan.--For purposes of this
                paragraph, the term ``eligible retirement plan'' has
                the meaning given such term by section 402(c)(8)(B) of
                such Code.
            (3) Provisions relating to plan or contract amendments.--
                    (A) In general.--If this paragraph applies to any
                pension plan or contract amendment, such pension plan
                or contract shall be treated as being operated in
                accordance with the terms of the plan during the period
                described in subparagraph (B)(ii)(I).
                    (B) Amendments to which paragraph applies.--
                            (i) In general.--This paragraph shall apply
                        to any amendment to any pension plan or annuity
                        contract which--
                                    (I) is made by reason of the
                                amendments made by this section, and
                                    (II) is made on or before the last
                                day of the first plan year beginning on
                                or after January 1, 2011.
                        In the case of a governmental plan, subclause
                        (II) shall be applied by substituting ``2012''
                        for ``2011''.
                            (ii) Conditions.--This paragraph shall not
                        apply to any amendment unless--
                                    (I) during the period beginning on
                                January 1, 2009, and ending on December
                                31, 2009 (or, if earlier, the date the
                                plan or contract amendment is adopted),
                                the plan or contract is operated as if
                                such plan or contract amendment were in
                                effect; and
                                    (II) such plan or contract
                                amendment applies retroactively for
                                such period.

Output: Amends the Internal Revenue Code to suspend in 2008 and 2009 requirements for minimum distributions from tax-deferred retirement plans. Permits taxpayers who have already received a minimum distribution to recontribute such distribution to their retirement plans.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``District of Columbia Economic
Recovery Act''.

SEC. 2. LIMITATION ON INCOME TAX IMPOSED ON INDIVIDUALS WHO ARE
              RESIDENTS OF THE DISTRICT OF COLUMBIA.

    (a) In General.--Subchapter A of chapter 1 of the Internal Revenue
Code of 1986 (relating to determination of tax liability) is amended by
adding at the end the following new part:

``PART VIII--LIMITATION ON TAX IMPOSED ON RESIDENTS OF THE DISTRICT OF
                                COLUMBIA

                              ``Sec. 59B. Limitation on tax.

``SEC. 59B. LIMITATION ON TAX.

    ``(a) General Rule.--The net income tax of an individual who is a
resident of the District of Columbia for the taxable year shall not
exceed the limitation determined under subsection (b) for such year.
    ``(b) Limitation.--The limitation determined under this subsection
is the sum of the amounts determined under paragraphs (1) and (2).
            ``(1) 15-percent rate of district-sourced income in excess
        of exemption amount.--The amount determined under this
        paragraph is an amount equal to 15 percent of so much of
        District-sourced income as exceeds the exemption amount.
            ``(2) Average rate of non-district-sourced adjusted gross
        income.--The amount determined under this paragraph is an
        amount equal to the average rate of the non-District-sourced
        adjusted gross income.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Resident of district of columbia.--An individual is a
        resident of the District of Columbia for the taxable year if--
                    ``(A) such individual used a residence in the
                District of Columbia as a place of abode (and was
                physically present at such place) for at least 183 days
                of such taxable year, and
                    ``(B) such individual files a District of Columbia
                income tax return for such taxable year.
            ``(2) Net income tax.--The term `net income tax' means--
                    ``(A) the sum of regular tax liability and the tax
                imposed by section 55 (determined without regard to
                this section), reduced by
                    ``(B) the aggregate credits allowable under part IV
                (other than section 31).
            ``(3) Exemption amount.--The term `exemption amount'
        means--
                    ``(A) $30,000 in the case of a joint return or a
                surviving spouse,
                    ``(B) $15,000 in the case of--
                            ``(i) an individual who is not a married
                        individual and is not a surviving spouse, and
                            ``(ii) a married individual filing a
                        separate return, and
                    ``(C) $25,000 in the case of a head of a household.
            ``(4) Average rate.--The term `average rate' means the
        percentage determined by dividing--
                    ``(A) the sum (determined without regard to this
                section) of the taxpayer's regular tax liability and
                the tax imposed by section 55, by
                    ``(B) the taxpayer's taxable income.
        If the percentage determined under the preceding sentence is
        not a whole number of percentage points, such percentage shall
        be rounded to the nearest whole number of percentage points.
            ``(5) Regular tax liability.--The term `regular tax
        liability' has the meaning given to such term by section 26(b).
    ``(d) District-Sourced Income.--For purposes of this section, the
term `District-sourced income' means adjusted gross income reduced by
the sum of--
            ``(1) non-District-sourced adjusted gross income,
            ``(2) net capital gain determined by taking into account
        only gains and losses sourced in the District of Columbia,
            ``(3) the deduction allowed by section 170, and
            ``(4) the deduction allowed by section 163 to the extent
        attributable to qualified residence interest (as defined in
        section 163(h)).
    ``(e) Non-District-Sourced Adjusted Gross Income.--For purposes of
this section, the term `non-District-sourced adjusted gross income'
means gross income of the taxpayer from sources outside the District of
Columbia reduced (but not below zero) by the deductions taken into
account in determining adjusted gross income which are allocable to
such income.
    ``(f) Sources of Income.--For purposes of this section--
            ``(1) Retirement income and other income not sourced under
        subsection.--The source of any income not specifically provided
        for in this subsection shall be treated as from sources within
        the District of Columbia.
            ``(2) Personal services.--
                    ``(A) In general.--Compensation (other than
                retirement income) for services performed by the
                taxpayer as an employee, and net earnings from self-
                employment (as defined in section 1402)), shall be
                sourced at the place such services are performed.
                    ``(B) Services performed in washington-baltimore
                area treated as performed in the district of
                columbia.--Services performed in the Washington-
                Baltimore area shall be treated as performed in the
                District of Columbia.
                    ``(C) Individuals performing 80 percent of services
                within washington-baltimore area.--If, during any
                taxable year, at least 80 percent of the hours of
                service performed by an individual are performed within
                the Washington-Baltimore area, all such service shall
                be treated for purposes of this paragraph as performed
                within the District of Columbia.
                    ``(D) Washington-baltimore area.--For purposes of
                this paragraph, the term `Washington-Baltimore area'
                means the area consisting of--
                            ``(i) the Washington/Baltimore Consolidated
                        Metropolitan Statistical Area (as designated by
                        the Office of Management and Budget), and
                            ``(ii) St. Mary's County, Maryland.
            ``(3) Interest.--
                    ``(A) In general.--Interest received or accrued
                during the taxable year shall be treated as from
                sources outside the District of Columbia.
                    ``(B) Exception for small amounts of non-district-
                sourced interest.--Interest which would (but for this
                subparagraph) be treated as from sources outside the
                District of Columbia shall be treated as from sources
                in the District of Columbia to the extent the amount of
                such interest does not exceed $400.
                    ``(C) Exception for interest paid by district of
                columbia businesses and residents.--
                            ``(i) Businesses.--In the case of interest
                        paid during a calendar year by a debtor which
                        was required to file (and filed) a franchise
                        tax return with the District of Columbia for
                        the debtor's taxable year ending with or within
                        the prior calendar year, an amount equal to
the D.C. percentage (as shown on such return) of such interest shall be
treated as from sources within the District of Columbia. The preceding
sentence shall apply only if such percentage is furnished to the
taxpayer in writing on or before January 31 of the year following the
calendar year in which such interest is paid.
                            ``(ii) Others.--Interest shall be treated
                        as from sources within the District of Columbia
                        if the interest is paid during a calendar year
                        by a debtor--
                                    ``(I) which was required to file
                                (and filed) an income tax return with
                                the District of Columbia for the
                                debtor's taxable year ending during the
                                prior calendar year, and
                                    ``(II) which is not required to
                                file a franchise tax return with the
                                District of Columbia for such taxable
                                year.
                    ``(D) Special rule for determination of d.c.
                percentage for new businesses.--Interest shall be
                treated as from sources within the District of Columbia
                if the interest is paid during a calendar year by a
                debtor which was required to file (and filed) a
                franchise tax return with the District of Columbia for
                such debtor's taxable year ending during such calendar
                year, but which was not required to file such a return
                for such debtor's prior taxable year.
            ``(4) Dividends.--
                    ``(A) In general.--Dividends received or accrued
                during the taxable year shall be treated as from
                sources outside the District of Columbia.
                    ``(B) Exception for small amounts of non-district-
                sourced dividends.--Dividends which would (but for this
                subparagraph) be treated as from sources outside the
                District of Columbia shall be treated as from sources
                in the District of Columbia to the extent the amount of
                such dividends do not exceed $400.
                    ``(C) Exception for dividends paid by corporation
                engaged in business in the district of columbia.--In
                the case of dividends paid during a calendar year by a
                corporation which was required to file (and filed) a
                franchise tax return with the District of Columbia for
                the debtor's taxable year ending during the prior
                calendar year, an amount equal to the D.C. percentage
                (as shown on such return) of such dividends shall be
                treated as from sources within the District of
                Columbia. The preceding sentence shall apply only if
                such percentage is furnished to the taxpayer in writing
                on or before January 31 of the year following the
                calendar year in which such dividends are paid.
            ``(5) Disposition of tangible property.--Income, gain, or
        loss from the disposition of tangible property shall be sourced
        to the place such property is located at the time of the
        disposition.
            ``(6) Disposition of intangible property.--
                    ``(A) In general.--Income, gain, or loss from the
                disposition of intangible property shall be treated as
                from sources outside the District of Columbia.
                    ``(B) Exception.-- If any portion of the most
                recent income received or accrued before such
                disposition which was attributable to such property was
                from sources within the District of Columbia, a like
                portion of the income, gain, or loss from such
                disposition shall be treated as from sources within the
                District of Columbia.
            ``(7) Rentals.--Rents from property shall be sourced at the
        place where such property is located.
            ``(8) Royalties.--Royalties shall be treated as from
        sources outside the District of Columbia.
            ``(9) Income from proprietorship.--
                    ``(A) In general.--In the case of a trade or
                business carried on by the taxpayer as a
                proprietorship, income from such trade or business
                (other than income which is included in net earnings
                from self-employment by the taxpayer) shall be treated
                as from sources outside the District of Columbia.
                    ``(B) Exception for district of columbia
                businesses.--If the taxpayer is required to file (and
                files) a franchise tax return with the District of
                Columbia for the taxable year, subparagraph (A) shall
                not apply to an amount equal to the D.C. percentage of
                such income.
            ``(10) Income from partnership.--
                    ``(A) In general.--In the case of a taxpayer who is
                a partner in a partnership, income from such
                partnership (other than income which is included in net
                earnings from self-employment by any partner) shall be
                treated as from sources outside the District of
                Columbia.
                    ``(B) Exceptions.--
                            ``(i) Subparagraph (A) shall not apply to a
                        partnership which was required to file (and
                        filed) a franchise tax return with the District
                        of Columbia for the partnership's taxable year
                        ending with or within the taxpayer's taxable
                        year to the extent of the D.C. percentage of
                        the taxpayer's distributive share of the
                        partnership income.
                            ``(ii) Subparagraph (A) shall not apply to
                        a partnership which was not required to file a
                        franchise tax return with the District of
                        Columbia for the partnership's taxable year
                        ending with or within the taxpayer's taxable
                        year to the extent of the taxpayer's
                        distributive share of partnership income which
                        is not (as determined under this subsection)
                        from sources outside the District of Columbia.
            ``(11) Income in respect of a decedent; income from an
        estate.--Income in respect of a decedent, and income from an
        estate, shall be sourced at the place where the decedent was
        domiciled at the time of his death.
            ``(12) Income from a trust.--Income (other than retirement
        income) from a trust shall be treated as from the same sources
        as the income of the trust to which it is attributable.
    ``(g) Definitions Relating to Subsection (f).--For purposes of
subsection (f)--
            ``(1) Retirement income.--The term `retirement income' has
        the meaning given such term by section 114(b)(1) of title 4,
        United States Code (determined without regard to subparagraph
        (I) thereof).
            ``(2) D.C. percentage.--The term `D.C. percentage' means
        the percentage determined by dividing--
                    ``(A) the net income taxable in the District of
                Columbia (as shown on the original return for the
                taxable year), by
                    ``(B) total net income from all sources (as shown
                on such return).
        The preceding sentence shall be applied based on amounts shown
        on the original applicable District of Columbia franchise or
        income tax return.
    ``(h) Section Not To Apply to Estates and Trusts.--This section
shall not apply to an estate or trust.
    ``(i) Regulations.--The Secretary shall prescribe such regulations
as may be necessary or appropriate to carry out the purposes of this
section.''
    (b) Conforming Amendments.--
            (1) Paragraph (1) of section 55(c) of such Code is amended
        by adding at the end the following: ``Such regular tax shall be
        determined without regard to section 59B.''
            (2) The table of parts for subchapter A of chapter 1 of
        such Code is amended by adding at the end the following new
        item:

                              ``Part VIII. Limitation on tax imposed on
                                        residents of the District of
                                        Columbia.''
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment of this
Act.

Output:
District of Columbia Economic Recovery Act - Amends the Internal Revenue Code to set forth a limitation on the income tax imposed on individuals who are residents of the District of Columbia.  Specifies that the limitation is the sum of:   (1) 15 percent of so much District-sourced income as exceeds the exemption amount; and (2) the average rate of the non-District-sourced adjusted gross income. Sets forth definitions, including for "resident of the District of Columbia" and "exemption amount."
Provides for the tax treatment of certain sources of income.