Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Treatment in Banking Act of
1994''.

SEC. 2. FAILURE TO ACCORD NATIONAL TREATMENT TO UNITED STATES BANKING
              ORGANIZATIONS.

    (a) Identifying Countries That May Be Denying National Treatment to
United States Banking Organizations.--The Secretary of the Treasury
shall identify, after consultation with the Federal banking agencies,
the extent to which foreign countries may be denying national treatment
to United States banking organizations--
            (1) based on information relating to banking in the most
        recent report under section 3602 of the Omnibus Trade and
        Competitiveness Act of 1988 (or the most recent update of such
        report); or
            (2) based on more recent information that the Secretary
        considers appropriate.
    (b) Assessing Whether Possible Denial of National Treatment May Be
Having a Significant Adverse Effect.--
            (1) In general.--The Secretary shall assess, after
        consultation with the Federal banking agencies, whether the
        possible denial of national treatment to United States banking
        organizations by a foreign country identified under subsection
        (a) may be having a significant adverse effect on such
        organizations.
            (2) Factors to be considered.--In making any assessment
        under paragraph (1), the Secretary shall consider appropriate
        factors, including the following:
                    (A) The extent of United States trade with and
                investment in the foreign country, the size of the
                foreign country's markets for banking services, and the
                extent to which United States banking organizations
                operate or seek to operate in those markets.
                    (B) The importance of operations by United States
                banking organizations in the foreign country to the
                export of goods and services by United States firms to
                such country.
                    (C) The extent to which the foreign country
                provides in advance to United States banking
                organizations a written draft of any measure of general
                application that the country proposes to adopt, such as
                regulations, guidelines, or other policies regarding
                new products and services, in order to allow an
                opportunity for such organizations to comment on the
                measure and for such comments to be taken into account
                by the foreign country.
                    (D) The extent to which the foreign country--
                            (i) makes available, in writing, to United
                        States banking organizations the foreign
                        country's requirements for completing any
                        application relating to the provision of
                        financial services by any such organization;
                            (ii) applies published, objective standards
                        and criteria in evaluating any such application
                        from any United States banking organization;
                        and
                            (iii) renders administrative decisions
                        relating to any such application within a
                        reasonable period of time.
            (3) Solicitation of comments.--Before making any assessment
        under paragraph (1), the Secretary may solicit comments
        concerning the effect of the possible denial of national
        treatment on United States banking organizations from
        interested parties.
    (c) Publication.--The Secretary may publish a notice in the Federal
Register of--
            (1) any assessment made under subsection (b)(1) with
        respect to any country; and
            (2) any change made with respect to any assessment under
        such subsection which was previously published in the Federal
        Register.
    (d) Definitions.--The following definitions shall apply for
purposes of this section:
            (1) Banking organization.--
                    (A) In general.--The term ``banking organization''
                means any bank, any bank holding company (including any
                company required to file reports pursuant to section
                4(f)(6) of the Bank Holding Company Act of 1956), and
                any savings and loan holding company (as such term is
                defined in section 10(a)(1)(D) of the Home Owners' Loan
                Act).
                    (B) Banking terms.--For purposes of this paragraph,
                the terms ``bank'' and ``bank holding company'' have
                the same meaning as in section 2 of the Bank Holding
                Company Act of 1956.
            (2) Federal banking agencies.--The term ``Federal banking
        agencies'' has the same meaning as in section 3(z) of the
        Federal Deposit Insurance Act.
            (3) National treatment.--The term ``national treatment''
        means, with respect to any foreign country, treatment that
        offers United States banking organizations the same competitive
        opportunities (including effective market access) in such
        country as are available to the foreign country's domestic
        banking organizations in like circumstances.
            (4) Secretary.--The term ``Secretary'' means the Secretary
        of the Treasury.

SEC. 3. APPLICATIONS BY FOREIGN BANKS AND OTHER PERSONS OF A FOREIGN
              COUNTRY.

    (a) Applications Under the International Banking Act of 1978.--
Section 7(d) of the International Banking Act of 1978 (12 U.S.C.
3105(d)) is amended by adding at the end the following new paragraph:
            ``(6) Additional standard.--In acting on any application
        under paragraph (1), the Board shall take into account whether
        the Secretary of the Treasury has published a notice, in
        accordance with section 2(c) of the National Treatment in
        Banking Act of 1994, that the possible denial of national
        treatment to United States banking organizations by the foreign
        bank's home country identified under section 2(a) of such Act
        may be having a significant adverse effect on such
        organizations.''.
    (b) Applications Under the Bank Holding Company Act of 1956.--
Section 5 of the Bank Holding Company Act of 1956 (12 U.S.C. 1844) is
amended by adding at the end the following new subsection:
    ``(g) Applications by a Foreign Bank.--In considering any
application or notice under section 3 or 4 by any foreign bank (as
defined in section 1(b) of the International Banking Act of 1978), the
Board shall take into account whether the Secretary of the Treasury has
published a notice, in accordance with section 2(c) of the National
Treatment in Banking Act of 1994, that the possible denial of national
treatment to United States banking organizations by the foreign bank's
home country identified under section 2(a) of such Act may be having a
significant adverse effect on such organizations.''.
    (c) Amendment to Change in Bank Control Act.--Section 7(j) of the
Federal Deposit Insurance Act (12 U.S.C. 1817(j)) is amended by adding
at the end the following new paragraph:
            ``(19) Notice by a person of a foreign country.--
                    ``(A) In general.--In considering a notice under
                this subsection by a person of a foreign country, the
                appropriate Federal banking agency shall take into
                account whether the Secretary of the Treasury has
                published a notice, in accordance with section 2(c) of
                the National Treatment in Banking Act of 1994, that the
                possible denial of national treatment to United States
                banking organizations by such person's home country
                identified under section 2(a) of such Act may be having
                a significant adverse effect on such organizations.
                    ``(B) Person of a foreign country defined.--For
                purposes of this paragraph, the term `person of a
                foreign country' means--
                            ``(i) any entity that--
                                    ``(I) is organized under the laws
                                of the foreign country, or
                                    ``(II) has the entity's principal
                                place of business in the foreign
                                country;
                            ``(ii) an individual who--
                                    ``(I) is a citizen of the foreign
                                country, or
                                    ``(II) is domiciled in the foreign
                                country; and
                            ``(iii) any person that is, directly or
                        indirectly, under the control of any entity or
                        individual described in clause (i) or (ii).''.
    (d) Amendment to National Bank Act.--Section 5155 of the Revised
Statutes (12 U.S.C. 36) is amended by adding at the end the following
new subsection:
    ``(i) Application by a Bank Which Is a Person of a Foreign
Country.--In considering any application under this section by any bank
which is a person of a foreign country (as defined in section
7(j)(19)(B) of the Federal Deposit Insurance Act), the Comptroller of
the Currency shall take into account whether the Secretary of the
Treasury has published a notice, in accordance with section 2(c) of the
National Treatment in Banking Act of 1994, that the possible denial of
national treatment to United States banking organizations by such
person's home country identified under section 2(a) of such Act may be
having a significant adverse effect on such organizations.''.
    (e) Amendment to Federal Deposit Insurance Act.--Section 18(c) of
the Federal Deposit Insurance Act (12 U.S.C. 1828(c)) is amended by
adding at the end the following new paragraph:
            ``(12) Application by a bank which is a person of a foreign
        country.--In considering any merger transaction under this
        subsection involving any bank which is a person of a foreign
        country (as defined in section 7(j)(19)(B)), the responsible
        agency shall take into account whether the Secretary of the
        Treasury has published a notice, in accordance with section
        2(c) of the National Treatment in Banking Act of 1994, that the
        possible denial of national treatment to United States banking
        organizations by such person's home country identified under
        section 2(a) of such Act may be having a significant adverse
        effect on such organizations.''.
    (f) Amendment to Federal Reserve Act.--The 3d undesignated
paragraph of section 9 of the Federal Reserve Act (12 U.S.C. 321) is
amended in the proviso by inserting ``, including section 5155(i) of
the Revised Statutes,'' after ``limitations and restrictions''.

SEC. 4. CONSISTENCY WITH BILATERAL AND MULTILATERAL AGREEMENTS.

    No authority under this Act or any amendment made by this Act to
any other law may be used to take any action with respect to a foreign
country which is inconsistent with any bilateral or multilateral
agreement that governs financial services in which such country is
obligated to provide national treatment for United States banking
organizations.

            Passed the House of Representatives September 30, 1994.

            Attest:

                                           DONNALD K. ANDERSON,

                                                                 Clerk.

Output:
National Treatment in Banking Act of 1994 - Directs the Secretary of the Treasury to:  (1) identify the extent to which foreign countries may be denying national treatment to U.S. banking organizations; and (2) assess whether the possible denial of national treatment to such banking organizations may be having a significant adverse effect upon them.  Authorizes the Secretary to publish notice of such assessments in the Federal Register.
Amends the International Banking Act of 1978, the Bank Holding Company Act of 1956, the Federal Deposit Insurance Act, and the National Bank Act to direct the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Comptroller of the Currency to take into account whether the Secretary has published such notice in the Federal Register when considering applications by foreign banks or other persons of a foreign country.
Declares that no authority under this Act or any amendment it makes to any other law may be used to take any action with respect to a foreign country which is inconsistent with any bilateral or multilateral agreement that governs financial services in which such country is obligated to provide national treatment for U.S. banking organizations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Notch Fairness Act of 1998''.

SEC. 2. NEW GUARANTEED MINIMUM PRIMARY INSURANCE AMOUNT WHERE
              ELIGIBILITY ARISES DURING TRANSITIONAL PERIOD.

    (a) In General.--Section 215(a) of the Social Security Act is
amended--
            (1) in paragraph (4)(B), by inserting ``(with or without
        the application of paragraph (8))'' after ``would be made'',
        and by striking ``1984'' in clause (i) and inserting ``1989'';
        and
            (2) by adding at the end the following:
    ``(8)(A) In the case of an individual described in paragraph (4)(B)
(subject to subparagraphs (F) and (G) of this paragraph), the amount of
the individual's primary insurance amount as computed or recomputed
under paragraph (1) shall be deemed equal to the sum of--
            ``(i) such amount, and
            ``(ii) the applicable transitional increase amount (if
        any).
    ``(B) For purposes of subparagraph (A)(ii), the term `applicable
transitional increase amount' means, in the case of any individual, the
product derived by multiplying--
            ``(i) the excess under former law, by
            ``(ii) the applicable percentage in relation to the year in
        which the individual becomes eligible for old-age insurance
        benefits, as determined by the following table:

                  ``If the individual

                becomes eligible for
                                                         The applicable
                such benefits in:
                                                         percentage is:
                  1979...............................       55 percent
                  1980...............................       45 percent
                  1981...............................       35 percent
                  1982...............................       32 percent
                  1983...............................       25 percent
                  1984...............................       20 percent
                  1985...............................       16 percent
                  1986...............................       10 percent
                  1987...............................        3 percent
                  1988...............................        5 percent.
    ``(C) For purposes of subparagraph (B), the term `excess under
former law' means, in the case of any individual, the excess of--
            ``(i) the applicable former law primary insurance amount,
        over
            ``(ii) the amount which would be such individual's primary
        insurance amount if computed or recomputed under this section
        without regard to this paragraph and paragraphs (4), (5), and
        (6).
    ``(D) For purposes of subparagraph (C)(i), the term `applicable
former law primary insurance amount' means, in the case of any
individual, the amount which would be such individual's primary
insurance amount if it were--
            ``(i) computed or recomputed (pursuant to paragraph
        (4)(B)(i)) under section 215(a) as in effect in December 1978,
        or
            ``(ii) computed or recomputed (pursuant to paragraph
        (4)(B)(ii)) as provided by subsection (d),
(as applicable) and modified as provided by subparagraph (E).
    ``(E) In determining the amount which would be an individual's
primary insurance amount as provided in subparagraph (D)--
            ``(i) subsection (b)(4) shall not apply;
            ``(ii) section 215(b) as in effect in December 1978 shall
        apply, except that section 215(b)(2)(C) (as then in effect)
        shall be deemed to provide that an individual's `computation
        base years' may include only calendar years in the period after
        1950 (or 1936 if applicable) and ending with the calendar year
        in which such individual attains age 61, plus the 3 calendar
        years after such period for which the total of such
        individual's wages and self-employment income is the largest;
        and
            ``(iii) subdivision (I) in the last sentence of paragraph
        (4) shall be applied as though the words `without regard to any
        increases in that table' in such subdivision read `including
        any increases in that table'.
    ``(F) This paragraph shall apply in the case of any individual only
if such application results in a primary insurance amount for such
individual that is greater than it would be if computed or recomputed
under paragraph (4)(B) without regard to this paragraph.
    ``(G)(i) This paragraph shall apply in the case of any individual
subject to any timely election to receive lump sum payments under this
subparagraph.
    ``(ii) A written election to receive lump sum payments under this
subparagraph, in lieu of the application of this paragraph to the
computation of the primary insurance amount of an individual described
in paragraph (4)(B), may be filed with the Commissioner of Social
Security in such form and manner as shall be prescribed in regulations
of the Commissioner. Any such election may be filed by such individual
or, in the event of such individual's death before any such election is
filed by such individual, by any other beneficiary entitled to benefits
under section 202 on the basis of such individual's wages and self-
employment income. Any such election filed after December 31, 1998,
shall be null and void and of no effect.
    ``(iii) Upon receipt by the Commissioner of a timely election filed
by the individual described in paragraph (4)(B) in accordance with
clause (ii)--
            ``(I) the Commissioner shall certify receipt of such
        election to the Secretary of the Treasury, and the Secretary of
        the Treasury, after receipt of such certification, shall pay
        such individual, from amounts in the Federal Old-Age and
        Survivors Insurance Trust Fund, a total amount equal to $5,000,
        in 4 annual lump sum installments of $1,250, the first of which
        shall be made during fiscal year 1999 not later than July 1,
        1999, and
            ``(II) subparagraph (A) shall not apply in determining such
        individual's primary insurance amount.
    ``(iv) Upon receipt by the Commissioner as of December 31, 1998, of
a timely election filed in accordance with clause (ii) by at least one
beneficiary entitled to benefits on the basis of the wages and self-
employment income of a deceased individual described in paragraph
(4)(B), if such deceased individual has filed no timely election in
accordance with clause (ii)--
            ``(I) the Commissioner shall certify receipt of all such
        elections received as of such date to the Secretary of the
        Treasury, and the Secretary of the Treasury, after receipt of
        such certification, shall pay each beneficiary filing such a
        timely election, from amounts in the Federal Old-Age and
        Survivors Insurance Trust Fund, a total amount equal to $5,000
        (or, in the case of 2 or more such beneficiaries, such amount
        distributed evenly among such beneficiaries), in 4 equal annual
        lump sum installments, the first of which shall be made during
        fiscal year 1999 not later than July 1, 1999, and
            ``(II) solely for purposes of determining the amount of
        such beneficiary's benefits, subparagraph (A) shall be deemed
        not to apply in determining the deceased individual's primary
        insurance amount.''.
    (b) Effective Date and Related Rules.--
            (1) Applicability of amendments.--
                    (A) In general.--Except as provided in paragraph
                (2), the amendments made by this Act shall be effective
                as though they had been included or reflected in
                section 201 of the Social Security Amendments of 1977.
                    (B) Applicability.--No monthly benefit or primary
                insurance amount under title II of the Social Security
                Act shall be increased by reason of such amendments for
                any month before July 1999. The amendments made this
                section shall apply with respect to benefits payable in
                months in any fiscal year after fiscal year 2002 only
                if the corresponding decrease in adjusted discretionary
                spending limits for budget authority and outlays under
                section 3 of this Act for fiscal years prior to fiscal
                year 2003 is extended by Federal law to such fiscal
year after fiscal year 2002.
            (2) Recomputation to reflect benefit increases.--In any
        case in which an individual is entitled to monthly insurance
        benefits under title II of the Social Security Act for June
        1999, if such benefits are based on a primary insurance amount
        computed--
                    (A) under section 215 of such Act as in effect (by
                reason of the Social Security Amendments of 1977) after
                December 1978, or
                    (B) under section 215 of such Act as in effect
                prior to January 1979 by reason of subsection (a)(4)(B)
                of such section (as amended by the Social Security
                Amendments of 1977),
        the Commissioner of Social Security (notwithstanding section
        215(f)(1) of the Social Security Act) shall recompute such
        primary insurance amount so as to take into account the
        amendments made by this Act.

SEC. 3. OFFSET PROVIDED BY PROJECTED FEDERAL BUDGET SURPLUSES.

    Amounts offset by this Act shall not be counted as direct spending
for purposes of the budgetary limits provided in the Congressional
Budget Act of 1974 and the Balanced Budget and Emergency Deficit
Control Act of 1985.

Output:
Notch Fairness Act of 1998 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to revise the formula for the computation of minimum old age insurance benefits for individuals who reached age 65 in or after 1979 and to whom applies the 15-year transition period for the changes in benefit computation rules enacted in the Social Security Amendments of 1977.
Sets forth a schedule of additional benefit increases for such beneficiaries (and related beneficiaries), with percentages declining from 55 percent to five percent and keyed to the year an individual became eligible for such benefits between 1979 and 1988.
Allows such beneficiaries, in the alternative, to receive lump sum payments over four years totaling $5,000.
Provides that amounts offset by this Act shall not be counted as direct spending for purposes of the budgetary limits provided in the Congressional Budget Act of 1974 and the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Intergovernmental Law Enforcement
Information Sharing Act of 2001''.

SEC. 2. CONGRESSIONAL FINDINGS.

    Congress finds the following:
            (1) Governors and mayors are responsible for the protection
        of their constituents, and State and local agencies are
        typically the first responders to emergencies. Therefore, State
        and local officials and agencies must be able to receive
        information regarding potential threats within their
        jurisdictions.
            (2) Most State and local law enforcement authorities
        currently have mechanisms in place to receive and protect
        classified information provided by Federal officials. These
        mechanisms must be supplemented to include elected officials
        and additional senior law enforcement officials in every State.
            (3) Expanding the issuance of security clearances,
        consistent with all applicable Federal standards and
        investigative requirements, is an important means of improving
        information sharing among Federal, State, and local officials.
            (4) There is a need for a comprehensive review of
        procedures within Federal law enforcement agencies in order to
        identify and remedy unnecessary barriers to information sharing
        among Federal, State, and local law enforcement agencies.

SEC. 3. SECURITY CLEARANCES AND ENHANCED INFORMATION SHARING.

    Chapter 65 of title 31, United States Code, is amended by adding at
the end the following new section:
``Sec. 6509. Intergovernmental cooperation to enhance the sharing of
              law enforcement information
    ``(a) The Attorney General shall expeditiously carry out security
clearance investigations for the persons identified in subsection (b),
and shall grant appropriate security clearances to all such persons who
qualify for clearances under the standards set forth in applicable laws
and Executive orders.
    ``(b) The persons referred to in subsection (a) are:
            ``(1) Every Governor of a State or territory who applies
        for a security clearance.
            ``(2) Every chief elected official of a political
        subdivision of a State or territory with a population exceeding
        30,000 who applies for a security clearance.
            ``(3) At least one senior law enforcement official for each
        State or territory, as designated by the Governor of such State
        or territory.
            ``(4) At least one senior law enforcement official for each
        political subdivision described in paragraph (2), as designated
        by the chief elected official of such subdivision.
            ``(5) Law enforcement officers from State, territorial, and
        local agencies that participate in Federal counter-terrorism
        working groups, joint or regional terrorism task forces, and
        other activities involving the combined efforts of Federal and
        non-Federal law enforcement agencies.
            ``(6) The chiefs, commissioners, sheriffs, or comparable
        officials who head each State, territorial, and local agency
        that participates in a working group, task force, or similar
        activity described in paragraph (5).
    ``(c)(1) The Attorney General may charge State, territorial, and
local governments, in whole or in part, for the costs of carrying out
security clearance investigations and granting security clearances
under this section. Such charges may not exceed the amounts charged for
carrying out such investigations and granting such clearances for
Federal employees.
    ``(2) The Attorney General may waive any charges that would
otherwise apply under paragraph (1) to a State, territorial, or local
government if such government agrees to promptly provide Federal
officials, without charge, access to the criminal databases of such
government for the purpose of conducting personnel security background
investigations for military, civilian, and contract employees.
    ``(d) To the maximum extent practicable, the Attorney General shall
ensure that information systems, including databases, are configured to
allow efficient and effective sharing of information among appropriate
Federal, State, territorial, and local officials and agencies.''.

SEC. 4. STUDY BY THE ATTORNEY GENERAL.

    (a) Study Required.--The Attorney General shall conduct a study of
methods to enhance the sharing of sensitive Federal law enforcement
information with State, territorial, and local law enforcement
officials. The study shall review--
            (1) appropriate safeguards to protect confidential sources
        and methods;
            (2) mechanisms for determining the credibility of
        information relating to potential threats;
            (3) restrictions on access to Federal databases by State,
        territorial, and local elected officials and law enforcement
        personnel; and
            (4) any other matter that the Attorney General considers
        appropriate.
    (b) Participation.--The Attorney General shall ensure that
officials from State, territorial, and local law enforcement agencies
participate in the study.
    (c) Report.--Not later than 6 months after the date of the
enactment of this Act, the Attorney General shall submit a report
containing the findings and recommendations of the study to the
Committee on Government Reform and the Committee on the Judiciary of
the House of Representatives and the Committee on Governmental Affairs
and the Committee on the Judiciary of the Senate.

SEC. 5. DISCLAIMER.

    Nothing in this Act shall be construed to limit the authority of
the head of a Federal agency to classify information or to continue the
classification of information previously classified by an agency.

Output: Intergovernmental Law Enforcement Information Sharing Act of 2001 - Directs the Attorney General to expeditiously carry out security clearance investigations for, and to grant appropriate security clearances to, specified persons, including: (1) every Governor who applies for a security clearance; (2) at least one senior law enforcement official for each State or territory; (3) law enforcement officers from State, territorial, and local agencies that participate in Federal counter-terrorism working groups or joint or regional terrorism task forces; and (4) the chiefs, commissioners, sheriffs, or comparable officials who head State, territorial, and local agencies that participate in such working groups or task forces.Authorizes the Attorney General to: (1) charge State, territorial, and local governments for the costs of carrying out security clearance investigations and granting security clearances, not to exceed the amounts charged for Federal employees; and (2) waive any charges that would otherwise apply to a State, territorial, or local government if such government agrees to promptly provide Federal officials, without charge, with access to criminal databases for the purpose of conducting personnel security background investigations for military, civilian, and contract employees.Directs the Attorney General to: (1) ensure that information systems, including databases, are configured to allow efficient and effective sharing of information among appropriate Federal, State, territorial, and local officials and agencies; and (2) conduct a study of methods to enhance the sharing of sensitive Federal law enforcement information with State, territorial, and local law enforcement officials.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Promoting Human Rights by Ending
Israeli Military Detention of Palestinian Children Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Israel ratified the Convention on the Rights of the
        Child on October 3, 1991, which states--
                    (A) in article 37(a), that ``no child shall be
                subject to torture or other cruel, inhuman or degrading
                treatment or punishment'';
                    (B) in article 37(b), that the arrest, detention or
                imprisonment of a child ``shall be used only as a
                measure of last resort and for the shortest appropriate
                period of time'';
                    (C) in article 37(c), that ``every child deprived
                of liberty shall be treated with humanity and respect
                for the inherent dignity of the human person, and in a
                manner which takes into account the needs of persons of
                his or her age''; and
                    (D) in article 37(d), that ``[e]very child deprived
                of his or her liberty shall have the right to prompt
                access to legal and other appropriate assistance, as
                well as the right to challenge the legality of the
                deprivation of his or her liberty before a court or
                other competent, independent and impartial authority,
                and to a prompt decision on any such action''.
            (2) In the Israeli-occupied West Bank, there are two
        separate legal systems, with Israeli military law imposed on
        Palestinians and Israeli civilian law applied to Israeli
        settlers.
            (3) The Israeli military detains around 500 to 700
        Palestinian children between the ages of 12 and 17 each year
        and prosecutes them before a military court system that lacks
        basic and fundamental guarantees of due process in violation of
        international standards.
            (4) Approximately 2,700,000 Palestinians live in the West
        Bank, of which around 47 percent are children under the age of
        18, who live under military occupation, the constant fear of
        arrest, detention, and violence by the Israeli military, and
        the threat of recruitment by armed groups.
            (5) Since 2000, an estimated 10,000 Palestinian children
        have been detained by Israeli security forces in the West Bank
        and prosecuted in the Israeli military court system.
            (6) Children under the age of 12 cannot be prosecuted in
        Israeli military courts. However, Israeli military forces
        detain children under the age of 12 and question them, for
        several hours, before releasing them to their families or to
        Palestinian authorities.
            (7) Human Rights Watch documented, in a July 2015 report
        titled ``Israel: Security Forces Abuse Palestinian Children'',
        that such detentions also included the use of chokeholds,
        beatings, and coercive interrogation on children between the
        ages of 11 and 15 years.
            (8) The United Nations Children's Fund (UNICEF) concluded,
        in a February 2013 report titled ``Children in Israeli Military
        Detention'', that the ``ill-treatment of children who come in
        contact with the military detention system appears to be
        widespread, systematic and institutionalized throughout the
        process, from the moment of arrest until the child's
        prosecution and eventual conviction and sentencing''.
            (9) The 2013 UNICEF report further determines that the
        Israeli system of military detention of Palestinian children
        profoundly deviates from international norms, stating that ``in
        no other country are children systematically tried by juvenile
        military courts that, by definition, fall short of providing
        the necessary guarantees to ensure respect for their rights''.
            (10) UNICEF also released reports in October 2013 and
        February 2015 noting that Israeli authorities have, since March
        2013, issued new military orders and taken steps to reinforce
        existing military and police standard operating procedures
        relating to the detention of Palestinian children. However, the
        reports still found continued and persistent evidence of ill-
        treatment of Palestinian children detained by Israeli forces.
            (11) In 2013, the annual Country Report on Human Rights
        Practices for Israel and the Occupied Territories (``Annual
        Report'') published by the Department of State noted that
        Israeli security services continued to abuse, and in some cases
        torture minors, frequently arrested on suspicion of stone-
        throwing, in order to coerce confessions. The torture tactics
        used included threats, intimidation, long-term handcuffing,
        beatings, and solitary confinement.
            (12) The 2013 Annual Report also stated that ``signed
        confessions by Palestinian minors, written in Hebrew, a
        language most could not read, continued to be used as evidence
        against them in Israeli military courts''.
            (13) The 2016 Annual Report noted a ``significant increase
        in detentions of minors'' in 2016, and that ``Israeli
        authorities continued to use confessions signed by Palestinian
        minors, written in Hebrew.'' It also highlighted the renewed
        use of ``administrative detention'' against Palestinians,
        including children, a practice in which a detainee may be held
        indefinitely, without charge or trial, by the order of a
        military commander or other government official.
            (14) The nongovernmental organization Defense for Children
        International Palestine collected affidavits from 429 West Bank
        children who were detained between 2012 and 2015, and concluded
        that--
                    (A) three-quarters of the children endured physical
                violence following arrest;
                    (B) under Israeli military law, children do not
                have the right to a lawyer during interrogation;
                    (C) 97 percent of the children did not have a
                parent present during their interrogation;
                    (D) 84 percent of the children were not properly
                informed of their rights by Israeli police;
                    (E) interrogators used stress positions, threats of
                violence, and isolation to coerce confessions from
                detained children; and
                    (F) 66 children were held in pre-trial, pre-charge
                isolation for interrogation purposes for an average
                period of 13 days.
            (15) Amendments to Israeli military law concerning the
        detention of Palestinian children have had little to no impact
        on the treatment of children during the first 24 to 48 hours
        after an arrest, when the majority of their ill-treatment
        occurs.
            (16) In 2002, the United Nations Committee on the Rights of
        the Child, which monitors implementation of the Convention on
        the Rights of the Child, reviewed Israel's compliance with the
        Convention and expressed serious concern regarding
        ``allegations and complaints of inhuman or degrading practices
        and of torture and ill-treatment of Palestinian children''
        during arrest, interrogation, and detention.
            (17) In 2013, the Committee declared that Palestinian
        children arrested by Israeli forces ``continue to be
        systematically subject to degrading treatment, and often to
        acts of torture'' and that Israel had ``fully disregarded'' the
        previous recommendations of the Committee to comply with
        international law.

SEC. 3. PURPOSE.

    The purpose of this Act is to promote and protect the human rights
of Palestinian children and to ensure that United States taxpayer funds
shall not be used to support the military detention of Palestinian
children.

SEC. 4. SENSE OF CONGRESS.

    It is the sense of Congress that the detention and prosecution of
Palestinian children in a military court system by the Government of
Israel--
            (1) violates international law and internationally
        recognized standards of human rights;
            (2) is contrary to the values of the American people and
        the efforts of the United States to support equality, human
        rights, and dignity for both Palestinians and Israelis;
            (3) undermines efforts by the United States to achieve a
        just and lasting peace between Israel and the Palestinians; and
            (4) should be terminated and replaced with a juvenile
        justice system in which Israeli authorities do not discriminate
        between the treatment of Israeli and Palestinian children and
        that adheres to internationally recognized standards of human
        rights and obligations.

SEC. 5. STATEMENT OF POLICY.

    It is the policy of the United States not to support the military
detention of Palestinian children, a practice that results in
widespread and systematic human rights violations against Palestinian
child detainees and is inconsistent with the values of the United
States.

SEC. 6. PROHIBITION ON UNITED STATES FUNDS TO SUPPORT MILITARY
              DETENTION OF PALESTINIAN CHILDREN.

    (a) Prohibition.--Notwithstanding any other provision of law, none
of the funds authorized to be appropriated for assistance to Israel may
be used to support the military detention, interrogation, abuse, or
ill-treatment of Palestinian children in violation of international
humanitarian law or to support the use against Palestinian children of
any of the following practices:
            (1) Torture or cruel, inhumane, or degrading treatment.
            (2) Physical violence, including restraint in stress
        positions.
            (3) Hooding, sensory deprivation, death threats, or other
        forms of psychological abuse.
            (4) Incommunicado detention or solitary confinement.
            (5) Administrative detention, as described in section
        2(13).
            (6) Denial of access to parents or legal counsel during
        interrogations.
            (7) Confessions obtained by force or coercion.
    (b) Certification.--Not later than October 15, 2018, and annually
thereafter, the Secretary of State shall submit to the Committee on
Appropriations of the House of Representatives and the Committee on
Appropriations of the Senate--
            (1) a certification that none of the funds obligated or
        expended in the previous fiscal year for assistance to the
        Government of Israel have been used by such Government to
        support personnel, training, lethal materials, equipment,
        facilities, logistics, transportation or any other activity
        that supports or is associated with any of the activities
        prohibited under subsection (a); or
            (2) if the Secretary cannot make such a certification, a
        report describing in detail the amount of such funds used by
        the Government of Israel in violation of subsection (a) and
        each activity supported by such funds.
    (c) Additional Matter in Existing Reports.--The Secretary of State
shall include, in each report required under section 116 of the Foreign
Assistance Act of 1961 (22 U.S.C. 2151n), a description of the nature
and extent of detention, interrogation, abuse, or ill-treatment of
Palestinian children by Israeli military forces or police in violation
of international humanitarian law.

Output: Promoting Human Rights by Ending Israeli Military Detention of Palestinian Children Act This bill prohibits U.S. assistance to Israel from being used to support the military detention, interrogation, or ill-treatment of Palestinian children in violation of international humanitarian law or the use against Palestinian children of: (1) torture, inhumane, or degrading treatment; (2) physical violence or psychological abuse; (3) incommunicado or administrative detention; (4) solitary confinement; (5) denial of parental or legal access during interrogations; or (6) force or coercion to obtain a confession.  The Department of State shall annually submit to Congress: (1) a certification that none of the funds obligated or expended in the previous fiscal year for assistance to Israel have been used to support any of such activities; or (2) if the State Department cannot make such certification, a report describing each activity and the amount of funds used by Israel in violation of this bill. The State Department shall include in each annual report on the barring of development assistance to a country that engages in human rights violations a description of the nature and extent of detention, interrogation, or ill-treatment of Palestinian children by Israeli military forces or police in violation of international humanitarian law.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mobile Workforce State Income Tax
Fairness and Simplification Act''.

SEC. 2. LIMITATIONS ON STATE WITHHOLDING AND TAXATION OF EMPLOYEE
              INCOME.

    (a) In General.--No part of the wages or other remuneration earned
by an employee who performs employment duties in more than one State
shall be subject to income tax in any State other than--
            (1) the State of the employee's residence; and
            (2) the State within which the employee is present and
        performing employment duties for more than 30 days during the
        calendar year in which the income is earned.
    (b) Wages or Other Remuneration.--Wages or other remuneration
earned in any calendar year are not subject to State income tax
withholding and reporting unless the employee is subject to income tax
under subsection (a). Income tax withholding and reporting under
subsection (a)(2) shall apply to wages or other remuneration earned as
of the commencement date of duties in the State during the calendar
year.
    (c) Operating Rules.--For purposes of determining an employer's
State income tax withholding and information return obligations--
            (1) an employer may rely on an employee's determination of
        the time expected to be spent by such employee in the States in
        which the employee will perform duties absent--
                    (A) actual knowledge of fraud by the employee in
                making the estimate; or
                    (B) collusion between the employer and the employee
                to evade tax;
            (2) if records are maintained by an employer recording the
        location of an employee for other business purposes, such
        records shall not preclude an employer's ability to rely on an
        employee's determination as set forth in paragraph (1); and
            (3) notwithstanding paragraph (2), if an employer, at its
        sole discretion, maintains a time and attendance system which
        tracks where the employee performs duties on a daily basis,
        data from the time and attendance system shall be used instead
        of the employee's determination as set forth in paragraph (1).
    (d) Definitions and Special Rules.--For purposes of this Act:
            (1) Day.--
                    (A) An employee will be considered present and
                performing employment duties within a State for a day
                if the employee performs the preponderance of the
                employee's employment duties within such State for such
                day.
                    (B) Notwithstanding subsection (d)(1)(A), if an
                employee performs material employment duties in a
                resident state and one nonresident state during one
                day, such employee will be considered to have performed
                the preponderance of the employee's employment duties
                in the nonresident state for such day.
                    (C) For purposes of subsection (d)(1), the portion
                of the day the employee is in transit shall not apply
                in determining the location of an employee's
                performance of employment duties.
            (2) Employee.--The term ``employee'' shall be defined by
        the State in which the duties are performed, except that the
        term ``employee'' shall not include a professional athlete,
        professional entertainer, or certain public figures.
            (3) Professional athlete.--The term ``professional
        athlete'' means a person who performs services in a
        professional athletic event, provided that the wages or other
        remuneration are paid to such person for performing services in
        his or her capacity as a professional athlete.
            (4) Professional entertainer.--The term ``professional
        entertainer'' means a person who performs services in the
        professional performing arts for wages or other remuneration on
        a per-event basis, provided that the wages or other
        remuneration are paid to such person for performing services in
        his or her capacity as a professional entertainer.
            (5) Certain public figures.--The term ``certain public
        figures'' means persons of prominence who perform services for
        wages or other remuneration on a per-event basis, provided that
        the wages or other remuneration are paid to such person for
        services provided at a discrete event in the form of a speech,
        similar presentation or personal appearance.
            (6) Employer.--The term ``employer'' has the meaning given
        such term in section 3401(d) of the Internal Revenue Code of
        1986 (26 U.S.C. 3401(d)) or shall be defined by the State in
        which the duties are performed.
            (7) State.--The term ``State'' means each of the several
        States of the United States.
            (8) Time and attendance system.--The term ``time and
        attendance system'' means a system where the employee is
        required on a contemporaneous basis to record his work location
        for every day worked outside of the state in which the
        employee's duties are primarily preformed and the employer uses
        this data to allocate the employee's wages between all taxing
        jurisdictions in which the employee performs duties.
            (9) Wages or other remuneration.--The term ``wages or other
        remuneration'' shall be defined by the State in which the
        employment duties are performed.

SEC. 3. EFFECTIVE DATE.

    This Act shall be effective on January 1, 2011.

Output: Mobile Workforce State Income Tax Fairness and Simplification Act - Limits state taxation of the wages or other remuneration of any employee who performs duties in more than one state to: (1) the state of the employee's residence; and (2) the state in which the employee is present and performing employment duties for more than 30 days. Exempts from the definition of "employee" for purposes of this Act a professional athlete or entertainer or certain public figures.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Youth Protection From Tobacco
Addiction Act of 1996''.

SEC. 2. FINDINGS.

    The Congress finds as follows:
            (1) Cigarette smoking and tobacco use account for
        approximately 450,000 deaths each year in the United States.
            (2) Cigarette smoking accounts for approximately
        $65,000,000,000 each year in lost productivity and health care
        costs.
            (3) Tobacco products are as addictive as cocaine and
        heroin.
            (4) Each day in the United States, approximately 3,000
        children try their first cigarette, many of whom will become
        addicted and will die prematurely.
            (5) The tobacco industry spends over $6,000,000,000 each
        year to promote and advertise its products using images of
        sexual attraction, sophistication, athletic abilities, and good
        health.
            (6) The present advertising and promotional themes used by
        the tobacco industry strongly influence youth tobacco use and
        it is in the Government's interests to prohibit tobacco
        advertising and promotion to discourage the use of tobacco by
        the Nation's youth.
            (7) In spite of the well established and well known dangers
        of tobacco products, the tobacco industry has for years denied
        that their products cause disease or are addictive.
            (8) Of adult smokers, 82 percent smoked their first
        cigarette before the age of 18. Of young people who become
        regular smokers, 70 percent regret their decision to smoke.
            (9) Voluntary agreements with the tobacco industry, which
        have been attempted for more than 30 years, have been shown to
        be ineffective.

SEC. 3. LIMITATIONS ON TOBACCO ADVERTISING, PROMOTION, AND PACKAGING.

    (a) Advertising.--It shall be unlawful for any manufacturer,
packer, distributor, importer, or seller of tobacco products in or
affecting commerce to advertise or cause to be advertised any tobacco
product.
    (b) Promotion.--It shall be unlawful to--
            (1) distribute any tobacco product as a free sample or to
        make any tobacco product available at no cost as the result of
        coupons or other method which allows tobacco products to be
        obtained for free or for reduced cost;
            (2) sponsor or cause to be sponsored any athletic, music,
        artistic, or other event in the name of a registered brand
        name, logo, or symbol of a tobacco product or in a manner so
        that a registered brand name, logo, or symbol of a tobacco
        product is publicly identified as a sponsor of or in any way
        associated with such an event, except if the registered brand
        name is also the name of the corporation which manufactures the
        tobacco product and both the registered brand and the
        corporation were in existence prior to January 1, 1996;
            (3) market or cause to be marketed nontobacco products or
        services which bear the name of a registered brand name, logo,
        symbol of a tobacco product, except if the registered brand
        name is also the name of the corporation which manufactures the
        tobacco product and both the registered brand and the
        corporation were in existence prior to January 1, 1996;
            (4) pay or cause to be paid to have any tobacco product or
        the registered brand name, logo, or symbol of any tobacco
        product appear in any movie, television show, play, video
        arcade game, or other form of entertainment, except if the
        registered brand name is also the name of the corporation which
        manufactures the tobacco product and both the registered brand
        and the corporation were in existence prior to January 1, 1996;
        and
            (5) pay or cause to be paid to have the registered brand
        name, logo, or symbol of any tobacco product appear on any toy
        commonly used by persons under the age of 18, or on any
        vehicle, boat, or other equipment used in sports, or on a
        sports stadium or other sports facility or any other facility
        where sporting activity is regularly performed, except if the
        registered brand name is also the name of the corporation which
        manufactures the tobacco product and both the registered brand
        and the corporation were in existence prior to January 1, 1996.
    (c) Tobacco Product Packages.--It shall be unlawful for any person
to manufacture, package, distribute, or import for sale or distribution
within the United States any tobacco product the package of which fails
to comply with the following requirements:
            (1) No human figure or facsimile thereof, no brand name
        logo or symbol, and no picture shall be used in or as part of
        any tobacco product package.
            (2) The print on any tobacco product package shall be black
        on a white background.

SEC. 4. ENFORCEMENT.

    (a) Injunction.--The district courts of the United States shall
have jurisdiction over civil actions brought to restrain violations of
section 3. Such a civil action may be brought in the United States
district court for the judicial district in which the violation
occurred or in which the defendant is found or transacts business. In
such a civil action process may be served on a defendant in any
judicial district in which the defendant resides or may be found and
subpoenas requiring attendance of witnesses in any such action may be
served in any judicial district.
    (b) Misbranding.--Any tobacco product which is advertised,
promoted, or packaged in violation of section 3 shall be considered a
misbranded drug under the Federal Food, Drug, and Cosmetic Act.

SEC. 5. DEFINITIONS.

    As used in section 3:
            (1) The term ``tobacco product'' means--
                    (A) cigarettes and little cigars as defined in
                section 3 of the Federal Cigarette Labeling and
                Advertising Act (15 U.S.C. 1332),
                    (B) cigars as defined in section 5702 of the
                Internal Revenue Code of 1954,
                    (C) pipe tobacco and loose rolling tobacco,
                    (D) smokeless tobacco as defined in section 9(1) of
                the Comprehensive Smokeless Tobacco Health Education
                Act of 1986, and
                    (E) any other form of tobacco intended for human
                consumption.
            (2) The term ``advertisement'' means--
                    (A) all newspapers and magazine advertisements and
                advertising inserts, billboards, posters, signs,
                decals, banners, matchbook advertising, point-of-
                purchase display material (except price information),
                and all other written or other material used for
                promoting the sale or consumption of tobacco products
                to consumers,
                    (B) advertising promotion allowances, and
                    (C) any other means used to promote the purchase of
                tobacco products.

SEC. 6. AUTHORITY OF THE FEDERAL TRADE COMMISSION.

    Nothing in this Act shall be construed to limit or restrict the
existing authority of the Federal Trade Commission with respect to
tobacco products or promotion.

SEC. 7. AUTHORITY OF THE FOOD AND DRUG ADMINISTRATION.

    Nothing in this Act shall be construed to limit or restrict the
existing or future authority of the Food and Drug Administration with
respect to tobacco products or promotion.

SEC. 8. PREEMPTION.

    Nothing in this Act or section 5 of the Federal Cigarette Labeling
and Advertising Act (15 U.S.C. 1332 et seq.) shall prevent any State or
local government from regulating--
            (1) the location of any advertising for tobacco products
        which is displayed within the geographic area governed by the
        applicable State or local government, such as advertising on
        billboards and on transit vehicles, and
            (2) the sale, distribution, or promotion of tobacco
        products within the geographic area governed by the applicable
        State or local government,
so long as such actions are consistent with and no less restrictive
than requirements of this Act and the Federal Cigarette Labeling and
Advertising Act.

SEC. 9. CONSTRUCTION.

    Nothing in this Act shall supersede, repeal, or modify any
requirement of the Federal Cigarette Labeling and Advertising Act, as
amended (15 U.S.C. 1332 et seq.) and the Comprehensive Smokeless
Tobacco Health Education Act of 1986.

SEC. 10. EFFECTIVE DATE.

    This Act shall take effect 1 year from the date of enactment,
except as follows:
            (1) Advertising on billboards which violates section 3
        shall be prohibited effective 2 years after the date of
        enactment.
            (2) The prohibition of sponsorship of any athletic, music,
        artistic, or other event in the name of a registered brand
        name, logo, or symbol of a tobacco product or in a manner so
        that a registered brand name, logo, or symbol of a tobacco
        product is publicly identified as a sponsor of or in any way
        associated with such an event shall apply--
                    (A) in the case of events subject to contracts
                which were entered into before the enactment of the
                Act, 3 years after such date or after the termination
                of the contract, whichever occurs first; and
                    (B) in the case of events subject to contracts and
                contract renewals entered into on or after the date of
                enactment of this Act, on such date.

Output: Youth Protection From Tobacco Addiction Act of 1996 - Places specified limitations on tobacco advertising, promotion, and packaging.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Financial Management
Improvement Act of 1996''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--The Congress finds the following:
            (1) Much effort has been devoted to strengthening Federal
        internal accounting controls in the past. Although progress has
        been made in recent years, Federal accounting standards have
        not been uniformly implemented in financial management systems
        for agencies.
            (2) Federal financial management continues to be seriously
        deficient, and Federal financial management and fiscal
        practices have failed to--
                    (A) identify costs fully;
                    (B) reflect the total liabilities of congressional
                actions; and
                    (C) accurately report the financial condition of
                the Federal Government.
            (3) Current Federal accounting practices do not accurately
        report financial results of the Federal Government or the full
        costs of programs and activities. The continued use of these
        practices undermines the Government's ability to provide
        credible and reliable financial data and encourages already
        widespread Government waste, and will not assist in achieving a
        balanced budget.
            (4) Waste and inefficiency in the Federal Government
        undermine the confidence of the American people in the
        Government and reduce the Federal Government's ability to
        address vital public needs adequately.
            (5) To rebuild the accountability and credibility of the
        Federal Government, and restore public confidence in the
        Federal Government, agencies must incorporate accounting
        standards and reporting objectives established for the Federal
        Government into their financial management systems so that all
        the assets and liabilities, revenues, and expenditures or
        expenses, and the full costs of programs and activities of the
        Federal Government can be consistently and accurately recorded,
        monitored, and uniformly reported throughout the Federal
        Government.
            (6) Since its establishment in October 1990, the Federal
        Accounting Standards Advisory Board (hereinafter referred to as
        the ``FASAB'') has made substantial progress toward developing
        and recommending a comprehensive set of accounting concepts and
        standards for the Federal Government. When the accounting
        concepts and standards developed by FASAB are incorporated into
        Federal financial management systems, agencies will be able to
        provide cost and financial information that will assist the
        Congress and financial managers to evaluate the cost and
        performance of Federal programs and activities, and will
        therefore provide important information that has been lacking,
        but is needed for improved decisionmaking by financial managers
        and the Congress.
            (7) The development of financial management systems with
        the capacity to support these standards and concepts will, over
        the long term, improve Federal financial management.
    (b) Purposes.--The purposes of this Act are to--
            (1) provide for consistency of accounting by an agency from
        one fiscal year to the next, and uniform accounting standards
        throughout the Federal Government;
            (2) require Federal financial management systems to support
        full disclosure of Federal financial data, including the full
        costs of Federal programs and activities, to the citizens, the
        Congress, the President, and agency management, so that
        programs and activities can be considered based on their full
        costs and merits;
            (3) increase the accountability and credibility of Federal
        financial management;
            (4) improve performance, productivity and efficiency of
        Federal Government financial management;
            (5) establish financial management systems to support
        controlling the cost of Federal Government;
            (6) build upon and complement the Chief Financial Officers
        Act of 1990 (Public Law 101-576; 104 Stat. 2838), the
        Government Performance and Results Act of 1993 (Public Law 103-
        62; 107 Stat. 285), and the Government Management Reform Act of
        1994 (Public Law 103-356; 108 Stat. 3410); and
            (7) increase the capability of agencies to monitor
        execution of the budget by more readily permitting reports that
        compare spending of resources to results of activities.

SEC. 3. IMPLEMENTATION OF FEDERAL FINANCIAL MANAGEMENT IMPROVEMENTS.

    (a) In General.--Each agency shall implement and maintain financial
management systems that comply with Federal financial management
systems requirements, applicable Federal accounting standards, and the
United States Government Standard General Ledger at the transaction
level.
    (b) Priority.--Each agency shall give priority in funding and
provide sufficient resources to implement this Act.
    (c) Audit Compliance Finding.--
            (1) In general.--Each audit required by section 3521(e) of
        title 31, United States Code, shall report whether the agency
        financial management systems comply with the requirements of
        subsection (a).
            (2) Content of reports.--When the person performing the
        audit required by section 3521(e) of title 31, United States
        Code, reports that the agency financial management systems do
        not comply with the requirements of subsection (a), the person
        performing the audit shall include in the report on the audit--
            (A) the name and position of any officer or employee
        responsible for the financial management systems that have been
        found not to comply with the requirements of subsection (a);
            (B) all facts pertaining to the failure to comply with the
        requirements of subsection (a), including--
                    (i) the nature and extent of the noncompliance;
                    (ii) the primary reason or cause of the
                noncompliance;
                    (iii) any official responsible for the
                noncompliance; and
                    (iv) any relevant comments from any responsible
                officer or employee; and
            (C) a statement with respect to the recommended remedial
        actions and the timeframes to implement such actions.
    (d) Compliance Determination.--
            (1) In general.--No later than the date described under
        paragraph (2), the Director, acting through the Controller of
        the Office of Federal Financial Management, shall determine
        whether the financial management systems of an agency comply
        with the requirements of subsection (a). Such determination
        shall be based on--
                    (A) a review of the report on the applicable
                agency-wide audited financial statement;
                    (B) the agency comments on such report; and
                    (C) any other information the Director considers
                relevant and appropriate.
            (2) Date of determination.--The determination under
        paragraph (1) shall be made no later than 90 days after the
        earlier of--
                    (A) the date of the receipt of an agency-wide
                audited financial statement; or
                    (B) the last day of the fiscal year following the
                year covered by such statement.
    (e) Compliance Implementation.--
            (1) In general.--If the Director determines that the
        financial management systems of an agency do not comply with
        the requirements of subsection (a), the head of the agency, in
        consultation with the Director, shall establish a remediation
        plan that shall include the resources, remedies, and
        intermediate target dates necessary to bring the agency's
        financial management systems into compliance.
            (2) Time period for compliance.--A remediation plan shall
        bring the agency's financial management systems into compliance
        no later than 2 years after the date on which the Director
        makes a determination under paragraph (1), unless the agency,
        with concurrence of the Director--
                    (A) determines that the agency's financial
                management systems are so deficient as to preclude
                compliance with the requirements of subsection (a)
                within 2 years;
                    (B) specifies the most feasible date for bringing
                the agency's financial management systems into
                compliance with the requirements of subsection (a); and
                    (C) designates an official of the agency who shall
                be responsible for bringing the agency's financial
                management systems into compliance with the
                requirements of subsection (a) by the date specified
                under subparagraph (B).
            (3) Transfer of funds for certain improvements.--For an
        agency that has established a remediation plan under paragraph
        (2), the head of the agency, to the extent provided in an
        appropriation and with the concurrence of the Director, may
        transfer not to exceed 2 percent of available agency
        appropriations to be merged with and to be available for the
        same period of time as the appropriation or fund to which
        transferred, for priority financial management system
        improvements. Such authority shall be used only for priority
        financial management system improvements as identified by the
        head of the agency, with the concurrence of the Director, and
        in no case for an item for which Congress has denied funds. The
        head of the agency shall notify Congress 30 days before such a
        transfer is made pursuant to such authority.
            (4) Report if noncompliance within time period.--If an
        agency fails to bring its financial management systems into
        compliance within the time period specified under paragraph
        (2), the Director shall submit a report of such failure to the
        Committees on Governmental Affairs and Appropriations of the
        Senate and the Committees on Government Reform and Oversight
        and Appropriations of the House of Representatives. The report
        shall include--
                    (A) the name and position of any officer or
                employee responsible for the financial management
                systems that have been found not to comply with the
                requirements of subsection (a);
                    (B) the facts pertaining to the failure to comply
                with the requirements of subsection (a), including the
                nature and extent of the noncompliance, the primary
                reason or cause for the failure to comply, and any
                extenuating circumstances;
                    (C) a statement of the remedial actions needed; and
                    (D) a statement of any administrative action to be
                taken with respect to any responsible officer or
                employee.
    (f) Personal Responsibility.--Any financial officer or program
manager who knowingly and willfully commits, permits, or authorizes
material deviation from the requirements of subsection (a) may be
subject to administrative disciplinary action, suspension from duty, or
removal from office.

SEC. 4. APPLICATION TO CONGRESS AND THE JUDICIAL BRANCH.

    (a) In General.--The Federal financial management requirements of
this Act may be adopted by--
            (1) the Senate by resolution as an exercise of the
        rulemaking power of the Senate;
            (2) the House of Representatives by resolution as an
        exercise of the rulemaking power of the House of
        Representatives; or
            (3) the Judicial Conference of the United States by
        regulation for the judicial branch.
    (b) Study and Report.--No later than October 1, 1997--
            (1) the Secretary of the Senate and the Clerk of the House
        of Representatives shall jointly conduct a study and submit a
        report to Congress on how the offices and committees of the
        Senate and the House of Representatives, and all offices and
        agencies of the legislative branch may achieve compliance with
        financial management and accounting standards in a manner
        comparable to the requirements of this Act; and
            (2) the Chief Justice of the United States shall conduct a
        study and submit a report to Congress on how the judiciary may
        achieve compliance with financial management and accounting
        standards in a manner comparable to the requirements of this
        Act.

SEC. 5. REPORTING REQUIREMENTS.

    (a) Reports by Director.--No later than March 31 of each year, the
Director shall submit a report to the Congress regarding implementation
of this Act. The Director may include the report in the financial
management status report and the 5-year financial management plan
submitted under section 3512(a)(1) of title 31, United States Code.
    (b) Reports by the Comptroller General.--No later than October 1,
1997, and October 1, of each year thereafter, the Comptroller General
of the United States shall report to the appropriate committees of the
Congress concerning--
            (1) compliance with the requirements of section 3(a) of
        this Act, including whether the financial statements of the
        Federal Government have been prepared in accordance with
        applicable accounting standards; and
            (2) the adequacy of uniform accounting standards for the
        Federal Government.

SEC. 6. CONFORMING AMENDMENTS.

    (a) Audits by Agencies.--Section 3521(f)(1) of title 31, United
States Code, is amended in the first sentence by inserting ``and the
Controller of the Office of Federal Financial Management'' before the
period.
    (b) Financial Management Status Report.--Section 3512(a)(2) of
title 31, United States Code, is amended by--
            (1) in subparagraph (D) by striking ``and'' after the
        semicolon;
            (2) by redesignating subparagraph (E) as subparagraph (F);
        and
            (3) by inserting after subparagraph (D) the following:
                    ``(E) a listing of agencies whose financial
                management systems do not comply substantially with the
                requirements of the Federal Financial Management
                Improvement Act of 1996, the period of time that such
                agencies have not been in compliance, and a summary
                statement of the efforts underway to remedy the
                noncompliance; and''.

SEC. 7. DEFINITIONS.

    For purposes of this Act:
            (1) Agency.--The term ``agency'' means a department or
        agency of the United States Government as defined in section
        901(b) of title 31, United States Code.
            (2) Director.--The term ``Director'' means the Director of
        the Office of Management and Budget.
            (3) Federal accounting standards.--The term ``Federal
        accounting standards'' means applicable accounting principles,
        standards, and requirements consistent with section
        902(a)(3)(A) of title 31, United States Code, and includes
        concept statements with respect to the objectives of Federal
        financial reporting.
            (4) Financial management systems.--The term ``financial
        management systems'' includes the financial systems and the
        financial portions of mixed systems necessary to support
        financial management, including automated and manual processes,
        procedures, controls, data, hardware, software, and support
        personnel dedicated to the operation and maintenance of system
        functions.
            (5) Financial system.--The term ``financial system''
        includes an information system, comprised of one or more
        applications, that is used for--
                    (A) collecting, processing, maintaining,
                transmitting, or reporting data about financial events;
                    (B) supporting financial planning or budgeting
                activities;
                    (C) accumulating and reporting costs information;
                or
                    (D) supporting the preparation of financial
                statements.
            (6) Mixed system.--The term ``mixed system'' means an
        information system that supports both financial and
        nonfinancial functions of the Federal Government or components
        thereof.

SEC. 8. EFFECTIVE DATE.

    This Act shall take effect on October 1, 1996.

            Passed the Senate August 2, 1996.

            Attest:

                                             KELLY D. JOHNSTON,

                                                             Secretary.

Output:
Federal Financial Management Improvement Act of 1996 - Requires each Federal agency to:  (1) implement and maintain financial management systems that comply with Federal requirements, Federal accounting standards, and the U.S. Government Standard General Ledger at the transaction level; and (2) give priority in funding and provide sufficient resources to implement this Act.  Requires:  (1) audit reporting of whether an agency's financial management systems comply with requirements; (2) compliance determination by the Director of the Office of Management and Budget (OMB), acting through the Controller of the Office of Federal Financial Management; and (3) if there is noncompliance with the standards, a remediation plan.  Sets forth a limitation on the time period for bringing the agency's financial management systems into compliance.
Allows the transfer of up to two percent of agency funds for priority financial management system improvements for an agency with a remediation plan.
Requires a report by the Director of OMB if an agency fails to bring its financial management systems into compliance within the specified time period.
Directs the:  (1) Secretary of the Senate and the Clerk of the House, jointly, to study and submit a report to the Congress on how the Congress and the legislative branch may achieve compliance; and (2) Chief Justice of the United States to study and submit a report to the Congress on how the judiciary may achieve such compliance.
Sets forth:  (1) reporting requirements; (2) conforming amendments; (3) definitions; and (4) the effective date.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Health Security Partnership
Act of 1995.''

SEC. 2. FINDINGS; PURPOSE.

    (a) Findings.--Congress finds as follows:
            (1) 40 million Americans do not have health insurance
        coverage.
            (2) Cost shifting among payers and providers contributes to
        the increasing cost of health care in the United States.
            (3) The only means of ending this cost shifting is to
        ensure that each individual in the United States has health
        insurance coverage.
    (b) Purpose.--It is the purpose of this Act to provide assistance
to each State to enable the State to ensure, in the manner the State
itself considers most appropriate, that each individual has health
insurance coverage at least equivalent to the coverage provided to
employees of the Federal Government.

SEC. 3. STATE DEFINED.

    In this Act, the term ``State'' means each of the 50 States and the
District of Columbia.

                  TITLE I--FEDERAL PAYMENTS TO STATES

SEC. 101. PAYMENTS TO STATES WITH CERTIFIED PLANS.

    For purposes of assisting States in carrying out plans approved
under title II, the Secretary of Health and Human Services (hereafter
in this Act referred to as the ``Secretary'') shall make payments to
States with comprehensive health insurance plans certified under title
II for a fiscal year in an amount determined under section 102.

SEC. 102. AMOUNT OF STATE PAYMENT.

    The amount of payment made to a State for a fiscal year under
section 101 shall be equal to the State's allocation of the total
amount available for payments under this title for the fiscal year
under section 103, as determined in accordance with the following
formula:
            (1) 50 percent of the total amount available shall be
        allocated among the States on the basis of the ratio of the
        population of each State to the population of all States.
            (2) 50 percent of the total amount available shall be
        allocated among the States in amounts determined in accordance
        with the representative revenue system established by the
        Advisory Commission on Intergovernmental Relations.

SEC. 103. TOTAL AMOUNT AVAILABLE FOR PAYMENTS.

    The total amount available for payments to States for a fiscal year
under this title is equal to the following:
            (1) For fiscal year 1998, $1,000,000,000.
            (2) For fiscal year 1999, $2,000,000,000.
            (3) For fiscal year 2000, $28,000,000,000.
            (4) For fiscal year 2001, $29,000,000,000.
            (5) For fiscal year 2002, $30,000,000,000.
            (6) For fiscal year 2003, $31,000,000,000.

         TITLE II--REQUIREMENTS FOR COMPREHENSIVE HEALTH PLANS

SEC. 201. IMPLEMENTATION OF CERTIFIED HEALTH INSURANCE PLANS BY STATES.

    (a) In General.--Not later than July 1, 1999, each State shall
submit to the Secretary a comprehensive health insurance plan designed
to be administered by the State and containing the provisions required
under this title, and shall have such plan in place and operating not
later than January 1, 2000.
    (b) Certification of Plans by Secretary.--The Secretary shall
certify for a fiscal year those State plans developed and implemented
under this title which meet the applicable requirements of this title
for the fiscal year.

SEC. 202. REQUIRED PROVISIONS OF HEALTH INSURANCE PLAN.

    Each State shall have maximum flexibility in developing and
implementing its comprehensive health insurance plan under this title,
except that the plan shall include at least the following provisions:
            (1) Coverage.--Health insurance coverage meeting the
        requirements of this title for all individuals in the State
        without regard to employment status, income, or pre-existing
        condition or other health status.
            (2) Portability and guaranteed renewal.--A prohibition
        against the denial, cancellation, or refusal to renew the
        coverage of an individual or employer except--
                    (A) on the basis of nonpayment of premiums,
                    (B) on the basis of fraud or misrepresentation, or
                    (C) because the plan is ceasing to provide any
                coverage in a geographic area.
            (3) Benefits.--
                    (A) Comparable to fehbp.--Coverage comparable to
                the coverage available to employees of the Federal
                Government under the Federal Employees Health Benefits
                Program (FEHBP) (as determined by the Secretary).
                Coverage under title XVIII of the Social Security Act
                or coverage under a State plan under title XIX of such
                Act shall be deemed to meet the requirement of the
                previous sentence.
                    (B) Availability of home- and community-based
                care.--The offering of home- and community-based care
as an alternative to institutional care if medically appropriate.
            (4) Community rating of premiums.--A requirement that the
        premium charged shall be equivalent for all individuals within
        any community, except that the premium may vary with respect to
        an individual on the basis of the individual's age or the
        number of members of the individual's family covered.
            (5) State supplemental premium payments.--The payment by
        the State of supplemental amounts to ensure that all
        individuals may obtain coverage at reasonable rates.
            (6) Quality of care.--The creation of adequate mechanisms
        designed to assure, monitor, and maintain the provision of high
        quality health care to individuals in the State.
            (7) Cost containment.--The creation of adequate mechanisms
        designed to control premiums and the costs of providing high
        quality health care to individuals in the State.

SEC. 203. WAIVER OF ERISA LIMITATION ON STATE REGULATION OF SELF-
              INSURED PLANS.

    Section 514(b) of the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1144(b)) is amended by adding at the end the following
paragraph:
            ``(9) Subsection (a) shall not apply to any State law to
        the extent such law conforms to or reflects the provisions of a
        comprehensive health insurance plan developed and implemented
        by the State and certified by the Secretary of Health and Human
        Services under title II of the American Health Security
        Partnership Act of 1995.''.

SEC. 204. REQUIRING OPERATION OF CERTIFIED PLAN TO RECEIVE MEDICAID
              PAYMENTS.

    Section 1903 of the Social Security Act (42 U.S.C. 1396b) is
amended by adding at the end the following new subsection:
    ``(x)(1) In order to receive payments under this title for any
quarter beginning on or after January 1, 2000, a State must have in
effect a comprehensive health insurance plan certified for the fiscal
year in which the quarter occurs by the Secretary under section 201(b)
of the American Health Security Partnership Act of 1995.
    ``(2)(A) The provisions of this subsection shall not apply to a
State for any quarter--
            ``(i) that follows the quarter during which the State meets
        the requirements of this subsection; or
            ``(ii) with respect to which the Secretary determines that
        the State is unable to comply with the relevant requirements of
        this subsection--
                    ``(I) for good cause (but such a waiver may not be
                for a period in excess of 4 quarters), or
                    ``(II) due to circumstances beyond the control of
                such State.
    ``(B) For purposes of determining deadlines imposed under this
subsection, any time period during which a State was found under
subparagraph (A)(ii)(II) to be unable to comply with the requirements
of this subsection shall not be taken into account, and the Secretary
shall modify all such deadlines with respect to such State
accordingly.''.

SEC. 205. INCREASE IN MINIMUM COMMUNITY SPOUSE RESOURCE ALLOWANCE UNDER
              MEDICAID.

    (a) In General.--Section 1924(f)(2)(A)(i) of the Social Security
Act (42 U.S.C. 1396r-5(f)(2)(A)(i)) is amended by striking ``$12,000''
and inserting ``$50,000''.
    (b) Effective Date.--The amendment made by subsection (a) shall
apply to quarters beginning on or after October 1, 1995.

                    TITLE III--FINANCING MECHANISMS

SEC. 301. INCREASE IN TOP INCOME TAX RATE APPLICABLE TO CORPORATIONS.

    (a) In General.--Subsection (b) of section 11 of the Internal
Revenue Code of 1986 is amended by striking ``35 percent'' each place
it appears and inserting ``36 percent''.
    (b) Conforming Amendments.--
            (1) The last sentence of section 11(b) of such Code is
        amended by striking ``$100,000'' and inserting ``$200,000''.
            (2) Clause (iii) of section 852(b)(3)(D) of such Code is
        amended by striking ``65 percent'' and inserting ``64
        percent''.
            (3) Subsection (a) of section 1201 of such Code is amended
        by striking ``35 percent'' each place it appears and inserting
        ``36 percent''.
            (4) Paragraphs (1) and (2) of section 1445(e) of such Code
        are each amended by striking ``35 percent'' and inserting ``36
        percent''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1995.

SEC. 302. REVISION OF FEDERAL MEDICAL ASSISTANCE PERCENTAGE UNDER
              MEDICAID.

    Section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) is
amended--
            (1) in the first sentence, by striking ``83 per centum''
        and inserting ``the applicable maximum percentage described in
        the second sentence''; and
            (2) by inserting after the first sentence the following new
        sentence: ``In the previous sentence, the `applicable maximum
        percentage' is 83 per centum for quarters occurring during
        fiscal years prior to fiscal year 1998 and 60 per centum for
        quarters occurring during fiscal year 1998 and each succeeding
        fiscal year.''.

SEC. 303. INCREASE IN EXCISE TAXES ON TOBACCO PRODUCTS.

    (a) Cigarettes.--Subsection (b) of section 5701 of the Internal
Revenue Code of 1986 is amended--
            (1) by striking ``$12 per thousand ($10 per thousand on
        cigarettes removed during 1991 or 1992)'' in paragraph (1) and
        inserting ``$49.50 per thousand'', and
            (2) by striking ``$25.20 per thousand ($21 per thousand on
        cigarettes removed during 1991 or 1992)'' in paragraph (2) and
        inserting ``$103.95 per thousand''.
    (b) Cigars.--Subsection (a) of section 5701 of such Code is
amended--
            (1) by striking ``$1.125 cents per thousand (93.75 cents
        per thousand on cigars removed during 1991 or 1992)'' in
        paragraph (1) and inserting ``$38.62\1/2\ per thousand'', and
            (2) by striking ``equal to'' and all that follows in
        paragraph (2) and inserting ``equal to 52.594 percent of the
        price for which sold but not more than $123.75 per thousand.''.
    (c) Cigarette Papers.--Subsection (c) of section 5701 of such Code
is amended by striking ``0.75 cent (0.625 cent on cigarette papers
removed during 1991 or 1992)'' and inserting ``3.09 cents''.
    (d) Cigarette Tubes.--Subsection (d) of section 5701 of such Code
is amended by striking ``1.5 cents (1.25 cents on cigarette tubes
removed during 1991 or 1992)'' and inserting ``6.19 cents''.
    (e) Smokeless Tobacco.--Subsection (e) of section 5701 of such Code
is amended--
            (1) by striking ``36 cents (30 cents on snuff removed
        during 1991 or 1992)'' in paragraph (1) and inserting
        ``$12.86'', and
            (2) by striking ``12 cents (10 cents on chewing tobacco
        removed during 1991 or 1992)'' in paragraph (2) and inserting
        ``$12.62''.
    (f) Pipe Tobacco.--Subsection (f) of section 5701 of such Code is
amended by striking ``67.5 cents (56.25 cents on pipe tobacco removed
during 1991 or 1992)'' and inserting ``$13.17\1/2\''.
    (g) Effective Date.--The amendments made by this section shall
apply to articles removed (as defined in section 5702(k) of the
Internal Revenue Code of 1986) after December 31, 1996.

            TITLE IV--TAX DEDUCTIBILITY OF HEALTH INSURANCE

SEC. 401. TAX DEDUCTIBILITY OF HEALTH INSURANCE.

    (a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to additional itemized
deductions) is amended by redesignating section 220 as section 221 and
by inserting after section 219 the following new section:

``SEC. 220. HEALTH INSURANCE COSTS.

    ``(a) In General.--In the case of an individual, there shall be
allowed as a deduction an amount equal to 80 percent (or 100 percent,
in the case of an individual who is a self-employed individual within
the meaning of section 401(c)) of the amount paid during the taxable
year for insurance which constitutes medical care for the taxpayer, his
spouse, and dependents.
    ``(b) Limitation Based on Earned Income.--No deduction shall be
allowed under subsection (a) to the extent that the amount of such
deduction exceeds the sum of--
            ``(1) the taxpayer's wages, salaries, tips, and other
        employee compensation includible in gross income, plus
            ``(2) the taxpayer's earned income (as defined in section
        401(c)(2)).
    ``(c) Other Coverage.--Subsection (a) shall not apply to any
taxpayer for any calendar month for which the taxpayer is eligible to
participate in any subsidized health plan maintained by any employer of
the taxpayer or of the spouse of the taxpayer.
    ``(d) Special Rules.--
            ``(1) Coordination with medical deduction, etc.--Any amount
        paid by a taxpayer for insurance to which subsection (a)
        applies shall not be taken into account in computing the amount
        allowable to the taxpayer as a deduction under section 213(a).
            ``(2) Deduction not allowed for self-employment tax
        purposes.--The deduction allowable by reason of this section
        shall not be taken into account in determining an individual's
        net earnings from self-employment (within the meaning of
        section 1402(a)) for purposes of chapter 2.''
    (b) Conforming Amendments.--
            (1) Subsection (l) of section 162 of such Code is hereby
        repealed.
            (2) Subsection (a) of section 62 of such Code is amended by
        inserting after paragraph (15) the following new item:
            ``(16) Health insurance costs.--The deduction allowed by
        section 220.''
            (3) The table of sections for part VII of subchapter B of
        chapter 1 of such Code is amended by striking the last item and
        inserting the following new items:

                              ``Sec. 220. Health insurance costs.
                              ``Sec. 221. Cross reference.''
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1995.

Output:
TABLE OF CONTENTS:
     Title I:  Federal Payments to States
     Title II:  Requirements for Comprehensive Health Plans
     Title III:  Financing Mechanisms
     Title IV:  Tax Deductibility of Health Insurance
American Health Security Partnership Act of 1995 -
Title I: Federal Payments to States
 - Mandates payments to States for comprehensive health insurance plans certified under title II of this Act.
Title II:  Requirements for Comprehensive Health Plans
 - Requires each State to submit (by July 1999) and operate (by 2000) a comprehensive health insurance plan designed to be administered by the State and having at least:  (1) coverage for all individuals in the State; (2) benefits comparable to that available under the Federal Employees Health Benefits Program (deeming coverage under titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act to meet this requirement); (3) home- and community-based care when medically appropriate; (4) community premium rating; (5) payment by the State of supplemental amounts to ensure that all individuals may obtain coverage at reasonable rates; (6) quality control mechanisms; and (7) premium control and cost control mechanisms.
(Sec. 203) Amends the Employee Retirement Income Security Act of 1974 (ERISA) to exempt from ERISA State laws conforming to or reflecting a plan certified under this Act.
(Sec. 204) Amends title XIX (Medicaid) of the Social Security Act to condition Medicaid payments to a State on the State having a certified plan in effect by the deadline.
(Sec. 205) Modifies the method for determining the amount of the "community spouse resource allowance" for Medicaid provisions relating to transferring resources to a community spouse.
Title III:  Financing Mechanisms
 - Amends the Internal Revenue Code (IRC) to increase the highest corporate income tax rate.
(Sec. 302) Amends Medicaid provisions to reduce the maximum Federal medical assistance percentage.
(Sec. 303) Amends the IRC to increase the tax rate on tobacco and related products.
Title IV:  Tax Deductibility of Health Insurance
 - Allows a tax deduction for insurance that constitutes medical care.