Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cross-Border Cooperation in Northern
Europe Act of 2005''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds the following:
            (1) Northern Europe is a vital part of Europe and one that
        offers continuing opportunities for United States investment.
            (2) Northern Europe offers an excellent opportunity to
        continue to implement the United States vision of a secure,
        prosperous, and stable Europe, in part because of--
                    (A) historical tradition of regional cooperation;
                    (B) the opportunity to engage the Russian
                Federation in positive, cooperative activities with its
                neighbors to the west;
                    (C) commitment by the Nordic and Baltic states to
                regional cooperation and integration into western
                institutions; and
                    (D) long-standing, strong ties with the United
                States.
            (3) In 1997, the United States established the Northern
        Europe Initiative (NEI) which provided a conceptual and
        operational framework for United States policy in the region,
        focused on developing a regional network of cooperation in the
        important areas of business and trade promotion, law
        enforcement, the environment, energy, civil society, and public
        health.
            (4) Since then the United States Northern Europe Initiative
        has sponsored a wide variety of regional and cross-border
        projects, including the following:
                    (A) A United States-Lithuanian training program for
                entrepreneurs from Belarus and Kaliningrad.
                    (B) The Great Lakes-Baltic Sea Partnership program
                implemented by the Environmental Protection Agency.
                    (C) A Center of Excellence for Treatment of
                Multidrug-Resistant Tuberculosis in Riga, Latvia.
                    (D) A regional HIV/AIDS strategy developed under
                United States and Finnish leadership.
                    (E) Multiple efforts to combat organized crime,
                including regional seminars for police officers and
                prosecutors.
                    (F) Programs to encourage reform of the Baltic
                electricity market and encourage United States
                investment in such market.
                    (G) Language and job training programs for Russian-
                speaking minorities in Latvia and Estonia to promote
                social integration in those countries.
                    (H) A mentoring partnership program for women
                entrepreneurs in the northwest region of Russia and the
                Baltic states, as part of broader efforts to promote
                women's participation in political and economic life.
            (5)(A) With the then pending accession of Estonia, Latvia,
        and Lithuania to the European Union (EU) and the North Atlantic
        Treaty Organization (NATO), the United States recognized the
        need for new policy approaches to Northern Europe. In 2003, the
        United States established the Enhanced Partnership in Northern
        Europe (e-PINE).
            (B) The United States Enhanced Partnership in Northern
        Europe provides the conceptual and operational framework for
        United States policy in the region, focused on developing a
        regional network of collaboration between Nordic and Baltic
        countries and the United States in promoting cooperative
        security, vibrant economies, and healthy societies within
        Northern Europe and beyond its borders.
            (C) Much of the focus of the Enhanced Partnership in
        Northern Europe has been on collaboratively extending the
        lessons learned from the success of Baltic states to other
        countries in the region.
            (D) Though primarily policy-oriented in focus, the Enhanced
        Partnership in Northern Europe has also sponsored projects and
        initiatives in the region, including the following:
                    (i) Several joint projects between the United
                States and Latvia and Lithuania focused on democracy
                promotion and institution building in Belarus.
                    (ii) A mentoring partnership program for women
                entrepreneurs in the northwest region of the Russian
                Federation, Finland, the Baltic states, Belarus, and
                Ukraine, as part of broader efforts to promote women's
                participation in political and economic life.
                    (iii) An outreach program to bring parliamentarians
                in the Baltic states to the United States.
            (6) The United States commends European Union efforts in
        Northern Europe associated with the EU's ``Northern Dimension''
        which is designed to address challenges in Northern Europe with
        regard to economic development, protection of the environment,
        the safety and containment of nuclear materials, and other
        issues.
            (7) While the European Union, its member states, and other
        European countries should clearly take the lead in addressing
        the challenges posed in Northern Europe and the wider region,
        in particular through appropriate yet substantial assistance
        provided by the European Union, the United States Enhanced
        Partnership in Northern Europe, and this Act are intended to
        supplement such efforts and build on the considerable
        assistance that the United States has already provided to the
        Baltic states and the Russian Federation. Partnership with
        other countries in the region means modest United States
        investment can have significant impact.
    (b) Purpose.--The purpose of this Act is to demonstrate concrete
support for continued cross-border cooperation in Northern Europe.

SEC. 3. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) the United States Enhanced Partnership in Northern
        Europe (e-PINE) is a sound framework for future United States
        involvement in Northern Europe;
            (2) the European Union should continue to authorize and
        fund the `Northern Dimension' Initiative at appropriate yet
        substantial levels of assistance and that the United States and
        the European Union should continue to work collaboratively on
        issues of mutual interest; and
            (3) the United States should continue to support a wide-
        ranging strengthening of democratic and civic institutions on a
        regional basis to provide a foundation for political stability
        and investment opportunities, including cross-border exchanges,
        in Northern Europe and neighboring countries.

SEC. 4. SUPPORT FOR UNITED STATES ENHANCED PARTNERSHIP IN NORTHERN
              EUROPE (E-PINE) PROJECTS.

    (a) Availability of Amounts From East European and the Baltic
States Assistance.--Of the amounts available for fiscal year 2006 to
carry out the provisions of the Foreign Assistance Act of 1961 (22
U.S.C. 2151 et seq.) and the Support for Eastern European Democracy
(SEED) Act of 1989 (22 U.S.C. 5401 et seq.) for assistance and for
related programs for Eastern Europe and the Baltic States, not more
than $2,000,000 is authorized to be available for the projects
described in subsection (c).
    (b) Availability of Amounts From Independent States of the Former
Soviet Union.--Of the amounts available for fiscal year 2006 to carry
out the provisions of chapter 11 of part I of the Foreign Assistance
Act of 1961 (22 U.S.C. 2295 et seq.) and the Freedom for Russia and
Emerging Eurasian Democracies and Open Markets Support Act of 1992 (22
U.S.C. 5801 et seq.) for assistance for the independent states of the
former Soviet Union and related programs, such sums as may be necessary
are authorized to be available for the projects described in subsection
(c).
    (c) Projects Described.--The projects described in this subsection
are United States Enhanced Partnership in Northern Europe (e-PINE)
projects relating to, but not exclusively, regional security, democracy
promotion, democratic institution building, economic growth,
environmental cleanup, law enforcement, public health, energy, business
and trade promotion, and civil society.

SEC. 5. DEFINITIONS.

    In this Act:
            (1) Northern europe.--The term ``Northern Europe'' means
        the Republic of Estonia, the Republic of Latvia, the Republic
        of Lithuania, the Kingdom of Denmark, the Republic of Finland,
        the Republic of Iceland, the Kingdom of Norway, and the Kingdom
        of Sweden.
            (2) United states enhanced partnership in northern europe
        (e-pine).--The term ``United States Enhanced Partnership in
        Northern Europe'' or ``Enhanced Partnership in Northern
        Europe'' (commonly referred to as ``e-PINE'') means the
        partnership formed in 2003 between the United States and the
        countries of Northern Europe to promote security, economic
        growth, and healthy societies in the region and appropriate
        neighboring countries through policy coordination and
        collaboration.
            (3) United states northern europe initiative (nei).--The
        term ``United States Northern European Initiative'' or
        ``Northern European Initiative'' (commonly referred to as
        ``NEI'') means the framework agreement established in 1997
        between the United States and the countries of Northern Europe
        (including the northwest region of the Russian Federation
        (including Kaliningrad), the Republic of Belarus, and the
        Republic of Poland) to promote stability in the Baltic Sea
        region and to strengthen key institutions and security
        structures of the United States and the countries of Northern
        Europe.

SEC. 6. REPEAL.

    The Cross-Border Cooperation and Environmental Safety in Northern
Europe Act of 2000 (Public Law 106-255) is hereby repealed.

Output:
Cross-Border Cooperation in Northern Europe Act of 2005 - Expresses the sense of Congress that the United States should support a wide-ranging strengthening of democratic and civic institutions in Northern Europe (Estonia, Latvia, Lithuania, Denmark, Finland, Iceland, Norway, and Sweden) to provide a foundation for political stability and investment opportunities. Obligates funds from assistance available to Eastern Europe, the Baltic States, and the Independent States of the former Soviet Union for United States Enhanced Partnership in Northern Europe (e-PINE) projects.

Repeals The Cross-Border Cooperation and Environmental Safety in Northern Europe Act of 2000.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Informed Health Care Decision Making
Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) National randomized controlled trials have found that
        replacing the brief summary of drug advertisements with a drug
        facts box improved consumer knowledge and judgments. In such
        trials, consumers who were presented with a drug facts box more
        accurately perceived the side effects and benefits of a drug,
        and were more than twice as likely to choose the superior drug.
            (2)(A) In 2007, the Institute of Medicine conducted a
        workshop that highlighted that the public has a limited
        understanding of the benefits and risks of drugs. The workshop
        also highlighted that it is important to--
                    (i) provide patients and physicians with the best
                possible information for making informed decisions
                about the use of pharmaceuticals;
                    (ii) employ quantitative and standardized
                approaches when trying to evaluate pharmaceutical
                benefit-risk; and
                    (iii) develop and validate improved tools for
                communicating pharmaceutical benefit-risk information
                to patients and physicians.
            (B) The general agreement of the workshop was that the Food
        and Drug Administration should pilot test a drug facts box.
            (3) On February 27, 2009, the Food and Drug
        Administration's Risk Communication Advisory Committee made the
        following unanimous recommendations:
                    (A) The Food and Drug Administration should adopt a
                single standard document for communicating essential
                information about pharmaceuticals.
                    (B) That standard document should include
                quantitative summaries of risks and benefits, along
                with use and precaution information.
                    (C) The Food and Drug Administration should adopt
                the drug facts box format as its standard.

SEC. 3. PRESENTATION OF DRUG BENEFIT AND RISK INFORMATION.

    (a) In General.--The Secretary of Health and Human Services
(referred to in this Act as the ``Secretary''), acting through the
Commissioner of Food and Drugs, shall determine whether standardized,
quantitative summaries of the benefits and risks of drugs in a tabular
or drug facts box format, or any alternative format, in the labeling
and print advertising of such drugs would improve health care
decisionmaking by clinicians and patients and consumers.
    (b) Review and Consultation.--In making the determination under
subsection (a), the Secretary shall review all available scientific
evidence and consult with drug manufacturers, clinicians, patients and
consumers, experts in health literacy, and representatives of racial
and ethnic minorities.
    (c) Report.--Not later than 1 year after the date of enactment of
this Act, the Secretary shall submit to the Congress a report that
provides--
            (1) the determination by the Secretary under subsection
        (a); and
            (2) the reasoning and analysis underlying that
        determination.
    (d) Authority.--
            (1) In general.--If the Secretary determines under
        subsection (a) that standardized, quantitative summaries of the
        benefits and risks of drugs in a tabular or drug facts box
        format, or any alternative format, in the labeling and print
        advertising of such drugs would improve health care
        decisionmaking by clinicians and patients and consumers, then
        the Secretary, not later than 1 year after the date of
        submission of the report under subsection (c), shall promulgate
        regulations as necessary to implement such format.
            (2) Objective and up-to-date information.--In carrying out
        paragraph (1), the Secretary shall ensure that the information
        presented in a summary described under such paragraph is
        objective and up-to-date, and is the result of a review process
        that considers the totality of published and unpublished data.
            (3) Posting of information.--In carrying out paragraph (1),
        the Secretary shall post the information presented in a summary
        described under such paragraph on the Internet Web site of the
        Food and Drug Administration.

SEC. 4. STANDARDS FOR COMPARATIVE CLINICAL EFFECTIVENESS INFORMATION.

    (a) In General.--The Secretary, acting through the Commissioner of
Food and Drugs, shall establish and periodically update methodological
standards and criteria for the sources of evidence and the adequacy and
degree of evidence that are appropriate for inclusion of comparative
clinical effectiveness information in labeling and advertisements under
subsections (f), (n)(3), and (r) of section 502 of the Federal Food,
Drug, and Cosmetic Act (as amended by section 5).
    (b) Requirements.--The standards and criteria established under
subsection (a) shall ensure that comparative clinical effectiveness
information provides reliable and useful information that improves
health care decisionmaking, adheres to rigorous scientific standards,
and is produced through a transparent process that includes
consultation with stakeholders.
    (c) Consultation.--In carrying out subsection (a), the Secretary
shall consult with manufacturers of drugs and devices, clinicians,
patients and consumers, experts in health literacy, and representatives
of racial and ethnic minorities.
    (d) Definition.--For purposes of this section, the term
``comparative clinical effectiveness'' means the clinical outcomes,
effectiveness, safety, and clinical appropriateness of a drug or device
in comparison to 1 or more drugs or devices, respectively, approved to
prevent, diagnose, or treat the same health condition for the same
patient demographic subpopulation.

SEC. 5. DISCLOSURE OF COMPARATIVE CLINICAL EFFECTIVENESS INFORMATION.

    (a) Comparative Clinical Effectiveness.--Section 201 of the Federal
Food, Drug, and Cosmetic Act (21 U.S.C. 321) is amended by adding at
the end the following:
    ``(rr) The term `comparative clinical effectiveness' means the
clinical outcomes, effectiveness, safety, and clinical appropriateness
of a drug or device in comparison to 1 or more drugs or devices,
respectively, approved to prevent, diagnose, or treat the same health
condition for the same patient demographic subpopulation, on the basis
of research that meets standards adopted by the Secretary under section
4 of the Informed Health Care Decision Making Act.''.
    (b) Labeling and Advertising Information.--Section 502 of the
Federal Food, Drug, and Cosmetic Act (21 U.S.C. 352) is amended--
            (1) in subsection (f), by striking ``for use; and (2)'' and
        inserting ``for use; (2) such information in brief summary
        relating to comparative clinical effectiveness as shall be
        required in regulations which shall be issued by the Secretary
        in accordance with the procedure specified in section 701(a);
        and (3)'';
            (2) in subsection (n)(3), by striking ``and effectiveness''
        and inserting ``effectiveness, and comparative clinical
        effectiveness (or a disclosure that there is no such
        information relating to comparative clinical effectiveness if
        another drug has been approved for the same use),''; and
            (3) in subsection (r)--
                    (A) by striking ``In the case of any'' and
                inserting ``(1) In the case of any'';
                    (B) by striking ``(1) a true'' and inserting ``(A)
                a true'';
                    (C) by striking ``(2) a brief'' and inserting ``(B)
                a brief''; and
                    (D) by striking ``and contraindications'' and
                inserting ``contraindications, and, if appropriate
                after taking into consideration the type of device,
                effectiveness and comparative clinical effectiveness
                (or a disclosure that there is no such information
                relating to comparative clinical effectiveness if
                another device has been approved for the same use)''.

Output:
Informed Health Care Decision Making Act - Requires the Commissioner of Food and Drugs (FDA) to: (1) determine whether standardized, quantitative summaries of the benefits and risks of drugs in a tabular or drug facts box format would improve health care decisionmaking by clinicians, patients, and consumers; and (2) establish and update standards for comparative clinical effectiveness information in the labeling and advertising of drugs and devices under the Federal Food, Drug, and Cosmetic Act. Defines "comparative clinical effectiveness" as the clinical outcomes, effectiveness, safety, and clinical appropriateness of a drug or device in comparison to one or more drugs or devices approved to prevent, diagnose, or treat the same health condition in the same patient demographic subpopulation.

Amends the Federal Food, Drug, and Cosmetic Act to require information on comparative clinical effectiveness for drugs and devices in labeling and advertising.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Prescription Drug Benefit Equity Act
of 1997''.

SEC. 2. EQUITY IN PROVISION OF PRESCRIPTION DRUG COVERAGE.

    (a) Group Health Plans.--
            (1) Public health service act amendments.--(A) Subpart 2 of
        part A of title XXVII of the Public Health Service Act (as
        added by section 604(a) of the Newborns' and Mothers' Health
        Protection Act of 1996 and amended by section 703(a) of the
        Mental Health Parity Act of 1996) is amended by adding at the
        end the following new section:

``SEC. 2706. EQUITY IN PROVISION OF PRESCRIPTION DRUG COVERAGE.

    ``(a) Equity in Provision of Prescription Drug Coverage.--
            ``(1) In general.--A group health plan, and a health
        insurance issuer offering group health insurance coverage, that
        provides for mail-order prescription drug coverage (as defined
        in paragraph (3)(A)) shall also provide non-mail-order
        prescription drug coverage consistent with paragraph (2).
            ``(2) Equitable coverage.--A plan or coverage provides non-
        mail-order prescription drug coverage consistent with this
        paragraph only if--
                    ``(A) benefits under the non-mail-order
                prescription coverage are provided for in the case of
                all drugs and all circumstances under which benefits
                are provided under the mail-order prescription drug
                coverage;
                    ``(B) no deductible or similar cost-sharing is
                imposed with respect to benefits under the non-mail-
                order prescription drug coverage unless such a
                deductible or similar cost-sharing is imposed with
                respect to benefits under the mail-order prescription
                drug coverage; and
                    ``(C) the benefits for the non-mail-order coverage
                assures payments consistent with either (or both) of
                the following clauses:
                            ``(i) The dollar amount of payment for
                        prescription drug coverage is not less than the
                        dollar amount of benefits provided with respect
                        to the mail-order coverage for that same
                        coverage.
                            ``(ii) The cost-sharing (including
                        deductibles, copayments, or coinsurance)
                        imposed with respect to non-mail-order coverage
                        is not greater (as a percentage of charges or
                        dollar amount, as specified under the coverage)
                        than the cost-sharing imposed with respect to
                        the mail-order coverage.
            ``(3) Definitions.--For purposes of this subsection:
                    ``(A) Mail-order prescription drug coverage.--The
                term `mail-order prescription drug coverage' means
                provision of benefits for prescription drugs and
                biologicals that are delivered directly to participants
                and beneficiaries through the mail or similar means.
                    ``(B) Non-mail-order prescription drug coverage.--
                The term `non-mail-order prescription drug coverage'
                means the provision of benefits for prescription drugs
                and biologicals through one or more local pharmacies.
                    ``(C) Local pharmacy.--The term `local pharmacy'
                means, with respect to a prescription drug or
                biological and a participant or beneficiary, an
                establishment that is authorized to dispense such drug
                or biological and that is located within such distance
                (not to exceed 5 miles in the case of a participant or
                beneficiary residing in an urban area or 10 miles in
                the case of a participant or beneficiary residing in a
non-urban area) of the residence of such participant or beneficiary, as
the Secretary of Health and Human Services shall prescribe.
    ``(b) Prohibitions.--A group health plan, and a health insurance
issuer offering group health insurance coverage in connection with a
group health plan, may not provide monetary payments or rebates to an
individual to encourage such individual to accept less than the minimum
protections available under this section.
    ``(c) Construction.--Nothing in this section shall be construed as
preventing a plan or issuer from--
            ``(1) restricting the drugs for which benefits are provided
        under the plan or health insurance coverage, or
            ``(2) imposing a limitation on the amount of benefits
        provided with respect to such coverage or the cost-sharing that
        may be imposed with respect to such coverage,
so long as such restrictions and limitations are consistent with
subsection (a).
    ``(d) Notice.--A group health plan under this part shall comply
with the notice requirement under section 713(d) of the Employee
Retirement Income Security Act of 1974 with respect to the requirements
of this section as if such section applied to such plan.''.
            (B) Section 2723(c) of such Act (42 U.S.C. 300gg-23(c)), as
        amended by section 604(b)(2) of Public Law 104-204, is amended
        by striking ``section 2704'' and inserting ``sections 2704 and
        2706''.
            (2) ERISA amendments.--(A) Subpart B of part 7 of subtitle
        B of title I of the Employee Retirement Income Security Act of
        1974 (as added by section 603(a) of the Newborns' and Mothers'
        Health Protection Act of 1996 and amended by section 702(a) of
        the Mental Health Parity Act of 1996) is amended by adding at
        the end the following new section:

``SEC. 713. EQUITY IN PROVISION OF PRESCRIPTION DRUG COVERAGE.

    ``(a) Equity in Provision of Prescription Drug Coverage.--
            ``(1) In general.--A group health plan, and a health
        insurance issuer offering group health insurance coverage, that
        provides for mail-order prescription drug coverage (as defined
        in paragraph (3)(A)) shall also provide non-mail-order
        prescription drug coverage consistent with paragraph (2).
            ``(2) Equitable coverage.--A plan or coverage provides non-
        mail-order prescription drug coverage consistent with this
        paragraph only if--
                    ``(A) benefits under the non-mail-order
                prescription coverage are provided for in the case of
                all drugs and all circumstances under which benefits
                are provided under the mail-order prescription drug
                coverage;
                    ``(B) no deductible or similar cost-sharing is
                imposed with respect to benefits under the non-mail-
                order prescription drug coverage unless such a
                deductible or similar cost-sharing is imposed with
                respect to benefits under the mail-order prescription
                drug coverage; and
                    ``(C) the benefits for the non-mail-order coverage
                assures payments consistent with either (or both) of
                the following clauses:
                            ``(i) The dollar amount of payment for
                        prescription drug coverage is not less than the
                        dollar amount of benefits provided with respect
                        to the mail-order coverage for that same
                        coverage.
                            ``(ii) The cost-sharing (including
                        deductibles, copayments, or coinsurance)
                        imposed with respect to non-mail-order coverage
                        is not greater (as a percentage of charges or
                        dollar amount, as specified under the coverage)
                        than the cost-sharing imposed with respect to
                        the mail-order coverage.
            ``(3) Definitions.--For purposes of this subsection:
                    ``(A) Mail-order prescription drug coverage.--The
                term `mail-order prescription drug coverage' means
                provision of benefits for prescription drugs and
                biologicals that are delivered directly to participants
                and beneficiaries through the mail or similar means.
                    ``(B) Non-mail-order prescription drug coverage.--
                The term `non-mail-order prescription drug coverage'
                means the provision of benefits for prescription drugs
                and biologicals through one or more local pharmacies.
                    ``(C) Local pharmacy.--The term `local pharmacy'
                means, with respect to a prescription drug or
                biological and a participant or beneficiary, an
                establishment that is authorized to dispense such drug
                or biological and that is located within such distance
                (not to exceed 5 miles in the case of a participant or
                beneficiary residing in an urban area or 10 miles in
                the case of a participant or beneficiary residing in a
non-urban area) of the residence of such participant or beneficiary, as
the Secretary of Health and Human Services shall prescribe.
    ``(b) Prohibitions.--A group health plan, and a health insurance
issuer offering group health insurance coverage in connection with a
group health plan, may not provide monetary payments or rebates to an
individual to encourage such individual to accept less than the minimum
protections available under this section.
    ``(c) Construction.--Nothing in this section shall be construed as
preventing a plan or issuer from--
            ``(1) restricting the drugs for which benefits are provided
        under the plan or health insurance coverage, or
            ``(2) imposing a limitation on the amount of benefits
        provided with respect to such coverage or the cost-sharing that
        may be imposed with respect to such coverage,
so long as such restrictions and limitations are consistent with
subsection (a).
    ``(d) Notice Under Group Health Plan.--The imposition of the
requirements of this section shall be treated as a material
modification in the terms of the plan described in section 102(a)(1),
for purposes of assuring notice of such requirements under the plan;
except that the summary description required to be provided under the
last sentence of section 104(b)(1) with respect to such modification
shall be provided by not later than 60 days after the first day of the
first plan year in which such requirements apply.''.
            (B) Section 731(c) of such Act (29 U.S.C. 1191(c)), as
        amended by section 603(b)(1) of Public Law 104-204, is amended
        by striking ``section 711'' and inserting ``sections 711 and
        713''.
            (C) Section 732(a) of such Act (29 U.S.C. 1191a(a)), as
        amended by section 603(b)(2) of Public Law 104-204, is amended
        by striking ``section 711'' and inserting ``sections 711 and
        713''.
            (D) The table of contents in section 1 of such Act is
        amended by inserting after the item relating to section 712 the
        following new item:

``Sec. 713. Equity in provision of prescription drug coverage.''.
    (b) Individual Health Insurance.--(1) Part B of title XXVII of the
Public Health Service Act (as added by section 605(a) of the Newborn's
and Mother's Health Protection Act of 1996) is amended by inserting
after section 2751 the following new section:

``SEC. 2752. EQUITY IN PROVISION OF PRESCRIPTION DRUG COVERAGE.

    ``(a) In General.--The provisions of section 2706 (other than
subsection (d)) shall apply to health insurance coverage offered by a
health insurance issuer in the individual market in the same manner as
it applies to health insurance coverage offered by a health insurance
issuer in connection with a group health plan in the small or large
group market.
    ``(b) Notice.--A health insurance issuer under this part shall
comply with the notice requirement under section 713(d) of the Employee
Retirement Income Security Act of 1974 with respect to the requirements
referred to in subsection (a) as if such section applied to such issuer
and such issuer were a group health plan.''.
    (2) Section 2762(b)(2) of such Act (42 U.S.C. 300gg-62(b)(2)), as
added by section 605(b)(3)(B) of Public Law 104-204, is amended by
striking ``section 2751'' and inserting ``sections 2751 and 2752''.
    (c) Application to Medicare Managed Care Plans.--Subparagraph (B)
of section 1876(c)(4) of the Social Security Act (42 U.S.C.
1395mm(c)(4)) is amended to read as follows:
            ``(B) meets the requirements of section 2752 of the Public
        Health Service Act with respect to individuals enrolled with
        the organization under this section.''.
    (d) Application to Medicaid Managed Care Plans.--Title XIX of such
Act (42 U.S.C. 1396 et seq.) is amended by inserting after section 1908
the following new section:

          ``equity in provision of prescription drug coverage

    ``Sec. 1909. (a) In General.--A State plan may not be approved
under this title, and Federal financial participation not available
under section 1903(a) with respect to such a plan, unless the plan
requires each health insurance issuer or other entity with a contract
with such plan to provide coverage or benefits to individuals eligible
for medical assistance under the plan to comply with the provisions of
section 2752 of the Public Health Service Act with respect to such
coverage or benefits.
    ``(b) Waivers Prohibited.--The requirement of subsection (a) may
not be waived under section 1115 or section 1915(b) of the Social
Security Act.''.
    (e) Medigap and Medicare Select Policies.--Section 1882 of such Act
(42 U.S.C. 1395ss) is amended--
            (1) in subsection (s)(2), by adding at the end the
        following new subparagraph:
    ``(D) An issuer of a medicare supplemental policy (as defined in
section 1882(g)) shall comply with the requirements of section 2752 of
the Public Health Service Act with respect to benefits offered under
such policy.''; and
            (2) in subsection (t)(1)--
                    (A) in subparagraph (B), by inserting ``subject to
                subparagraph (G),'' after ``(B)'',
                    (B) by striking ``and'' at the end of subparagraph
                (E),
                    (C) by striking the period at the end of
                subparagraph (F) and inserting ``; and'', and
                    (D) by adding at the end the following new
                subparagraph:
            ``(G) the issuer of the policy complies with the
        requirements of section 2752 of the Public Health Service Act
        with respect to enrollees under this subsection .''.
    (f) FEHBP.--Section 8902 of title 5, United States Code, is amended
by adding at the end the following new subsection:
    ``(o) A contract may not be made or a plan approved which excludes
or does not comply with the requirements of section 2752 of the Public
Health Service Act.''.
    (g) Effective Dates.--(1)(A) Subject to subparagraph (B), the
amendments made by subsection (a) shall apply with respect to group
health plans for plan years beginning on or after January 1, 1998.
    (B) In the case of a group health plan maintained pursuant to 1 or
more collective bargaining agreements between employee representatives
and 1 or more employers ratified before the date of enactment of this
Act, the amendments made by subsection (a) shall not apply to plan
years beginning before the later of--
            (i) the date on which the last collective bargaining
        agreements relating to the plan terminates (determined without
        regard to any extension thereof agreed to after the date of
        enactment of this Act), or
            (ii) January 1, 1998.
For purposes of clause (i), any plan amendment made pursuant to a
collective bargaining agreement relating to the plan which amends the
plan solely to conform to any requirement added by subsection (a) shall
not be treated as a termination of such collective bargaining
agreement.
    (2) The amendments made by subsection (b) shall apply with respect
to health insurance coverage offered, sold, issued, renewed, in effect,
or operated in the individual market on or after January 1, 1998.
    (3) The amendment made by subsection (c) shall apply to contracts
for contract periods beginning on or after January 1, 1998.
    (4) The amendment made by subsection (d) shall apply to Federal
financial participation for State plan expenditures made on or after
January 1, 1998.
    (5) The amendments made by subsection (e) shall apply with respect
to medicare supplemental policies and medicare select policies offered,
sold, issued, renewed, in effect, or operated on and after January 1,
1998.
    (6) The amendment made by subsection (f) shall apply with respect
to contracts for periods beginning on and after January 1, 1998.
    (h) Coordinated Regulations.--Section 104(1) of the Health
Insurance Portability and Accountability Act of 1996 is amended by
striking ``this subtitle (and the amendments made by this subtitle and
section 401)'' and inserting ``the provisions of part 7 of subtitle B
of title I of the Employee Retirement Income Security Act of 1974, and
the provisions of parts A and C of title XXVII of the Public Health
Service Act''.

Output:
Prescription Drug Benefit Equity Act of 1997 - Amends the Public Health Service Act and the Employee Retirement Income Security Act of 1974 to prohibit a group health plan (and a health insurance issuer offering group coverage) from providing mail-order prescription drug coverage without also providing non-mail-order prescription drug coverage meeting benefit and cost-sharing requirements.  Prohibits monetary payments or rebates to encourage an individual to accept less than the minimum protections available under this Act.
Amends the Public Health Service Act to apply the requirements of this Act to issuers in the individual market.
Amends titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act to require health maintenance organizations, competitive medical plans, State Medicaid plans, issuers of Medicare supplemental policies, and Medicare select policies to meet the requirements of this Act.
Amends Federal law relating to health benefits for Federal employees to require compliance with this Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Prescription Reimportation,
Improvement, Correction, and Enhancement Act''.

SEC. 2. AMENDMENTS TO PROGRAM FOR IMPORTATION OF CERTAIN PRESCRIPTION
              DRUGS BY PHARMACISTS AND WHOLESALERS.

    Section 804 of the Federal Food, Drug, and Cosmetic Act (as added
by section 745(c)(2) of Public Law 106-387) is amended--
            (1) by striking subsections (e) and (f) and inserting the
        following subsections:
    ``(e) Testing; Approved Labeling.--
            ``(1) Testing.--Regulations under subsection (a)--
                    ``(A) shall require that testing referred to in
                paragraphs (6) through (8) of subsection (d) be
                conducted by the importer of the covered product
                pursuant to subsection (a), or the manufacturer of the
                product;
                    ``(B) shall require that, if such tests are
                conducted by the importer, information needed to
                authenticate the product being tested be supplied by
                the manufacturer of such product to the importer; and
                    ``(C) shall provide for the protection of any
                information supplied by the manufacturer under
                subparagraph (B) that is a trade secret or commercial
                or financial information that is privileged or
                confidential.
            ``(2) Approved labeling.--For purposes of importing a
        covered product pursuant to subsection (a), the importer
        involved may use the labeling approved for the product under
        section 505, notwithstanding any other provision of law.
    ``(f) Discretion of Secretary Regarding Testing.--The Secretary may
waive or modify testing requirements described in subsection (d) if,
with respect to specific countries or specific distribution chains, the
Secretary has entered into agreements or otherwise approved
arrangements that the Secretary determines ensure that the covered
products involved are not adulterated or in violation of section
505.'';
            (2) by striking subsections (h) and (i) and inserting the
        following subsections:
    ``(h) Prohibited Agreements; Nondiscrimination.--
            ``(1) Prohibited agreements.--No manufacturer of a covered
        product may enter into a contract or agreement that includes a
        provision to prevent the sale or distribution of covered
        products imported pursuant to subsection (a).
            ``(2) Nondiscrimination.--No manufacturer of a covered
        product may take actions that discriminate against, or cause
        other persons to discriminate against, United States
        pharmacists, wholesalers, or consumers regarding the sale or
        distribution of covered products.
    ``(i) Study and Report.--
            ``(1) Study.--The Comptroller General of the United States
        shall conduct a study on the imports permitted under this
        section, taking into consideration the information received
        under subsection (a). In conducting such study, the Comptroller
        General shall--
                    ``(A) evaluate importers' compliance with
                regulations, determine the number of shipments, if any,
                permitted under this section that have been determined
                to be counterfeit, misbranded, or adulterated; and
                    ``(B) consult with the United States Trade
                Representative and United States Patent and Trademark
                Office to evaluate the effect of importations permitted
                under this section on trade and patent rights under
                Federal law.
            ``(2) Report.--Not later than 5 years after the effective
        date of final regulations issued pursuant to this section, the
        Comptroller General of the United States shall prepare and
        submit to Congress a report containing the study described in
        paragraph (1).'';
            (3) in subsection (k)(2)--
                    (A) by redesignating subparagraphs (A) through (E)
                as subparagraphs (B) through (F), respectively; and
                    (B) by inserting before subparagraph (B) (as so
                redesignated) the following subparagraph:
                    ``(A) The term `discrimination' includes a contract
                provision, a limitation on supply, or other measure
                which has the effect of providing United States
                pharmacists, wholesalers, or consumers access to
                covered products on terms or conditions that are less
                favorable than the terms or conditions provided to any
                foreign purchaser of such products.'';
            (4) by striking subsection (m); and
            (5) by inserting after subsection (l) the following
        subsection:
    ``(m) Funding.--For the purpose of carrying out this section, there
are authorized to be appropriated such sums as may be necessary for
fiscal year 2002 and each subsequent fiscal year.''.

Output: Prescription Reimportation, Improvement, Correction, and Enhancement Act - Amends Federal Food, Drug, and Cosmetic Act provisions concerning the importation by pharmacists and wholesalers of certain prescription drugs with respect to: (1) testing and labeling; (2) nondiscrimination; and (3) a study and report. Authorizes appropriations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Sportfishing and Recreational
Boating Safety Amendments Act of 2005''.

   TITLE I--CORRECTIONS TO THE SPORTFISHING AND RECREATIONAL BOATING
                           SAFETY ACT OF 2005

SEC. 101. EFFECTIVE DATE OF AMENDMENTS.

    (a) In General.--The Sportfishing and Recreational Boating Safety
Act of 2005 (Public Law 109-59) is amended--
        (1) by striking section 10112(b)(2); and
        (2) by inserting after section 10101 the following:

``SEC. 10102. EFFECTIVE DATE.

    ``The amendments made by this subtitle shall take effect October 1,
2005.''.
    (b) Temporary Preservation of Existing Law.--Except as provided by
the amendments made by title II of this Act, during the period
beginning on the date of the enactment of the Sportfishing and
Recreational Boating Safety Act of 2005, and ending upon the expiration
of fiscal year 2005, the provisions of law amended by the Sportfishing
and Recreational Boating Safety Act of 2005 (as amended by this Act)
shall be considered to read as such laws read immediately before the
enactment of that Act.

SEC. 102. RECREATIONAL BOATING SAFETY FUNDS.

    Section 10143 of the Sportfishing and Recreational Boating Safety
Act of 2005 (Public Law 109-59) is amended--
        (1) in paragraph (1) by striking ``under section 10119 of the
    Sportfishing and Recreational Boating Safety Act of 2005'' and
    inserting ``under section 15 of the Dingell-Johnson Sport Fish
    Restoration Act'';
        (2) in paragraph (2) by striking ``subsection (a)(2) of section
    4 of the Dingell-Johnson Sport Fish Restoration Act (16 U.S.C.
    777c(a)(2))'' and inserting ``subsections (a)(2) and (f) of section
    4 of the Dingell-Johnson Sport Fish Restoration Act (16 U.S.C.
    777c(a)(2) and (f))'';
        (3) in paragraph (4)--
            (A) in subparagraph (B) by inserting a closed parenthesis
        after ``(16 U.S.C. 777c(a)(2)''; and
            (B) by striking subparagraphs (C) and (D) and inserting the
        following:
            ``(C) by striking `$5,000,000' and inserting `$5,500,000';
        and
            ``(D) by inserting `not less than' before `$2,000,000';
        and''; and
        (4) in paragraph (5) by striking ``unexpected'' and inserting
    ``unexpended''.

SEC. 103. EXPENDITURE OF REMAINING BALANCE IN BOAT SAFETY ACCOUNT.

    Section 10119 of the Sportfishing and Recreational Boating Safety
Act of 2005 (Public Law 109-59) is amended in the text proposed to be
inserted as section 15 of the Dingell-Johnson Sport Fish Restoration
Act--
        (1) in paragraph (2)(A)(v) of such text by striking ``of this
    Act'' and inserting ``of that section'';
        (2) in paragraphs (1) through (4) of such text by striking
    ``subsection (b) of that section'' each place it appears in such
    text and inserting ``subsection (c) of that section''; and
        (3) in paragraph (5)--
            (A) in subparagraph (A) by striking ``subsection (b)'' and
        inserting ``subsection (a)(2) of that section''; and
            (B) in subparagraph (B) by striking ``subsection (h)'' and
        inserting ``subsection (c) of that section''.

TITLE II--EXTENSION OF RECREATIONAL BOATING FUNDING THROUGH THE END OF
                            FISCAL YEAR 2005

SEC. 201. NATIONAL OUTREACH AND COMMUNICATIONS PROGRAM FUNDING.

    Section 4(c)(7) of the Dingell-Johnson Sport Fish Restoration Act
(16 U.S.C. 777c(c)(7)) is amended to read as follows:
        ``(7) $10,000,000 for fiscal year 2005;''.

SEC. 202. CLEAN VESSEL ACT FUNDING.

    Section 4(b)(4) of the Dingell-Johnson Sport Fish Restoration Act
(16 U.S.C. 777c(b)(4)) is amended--
        (1) in the section heading by striking ``First 303 days of
    fiscal'' and inserting ``Fiscal'';
        (2) by striking ``July 30, 2005'' and inserting ``September 30,
    2005'';
        (3) by striking ``$68,071,233'' and inserting ``$82,000,000'';
        (4) in subparagraph (A), by striking ``$8,301,370'' and
    inserting ``$10,000,000''; and
        (5) in subparagraph (B), by striking ``$6,641,096'' and
    inserting ``$8,000,000''.

SEC. 203. COAST GUARD EXPENSES.

    Section 13106(c)(1) of title 46, United States Code, is amended--
        (1) by striking ``$4,150,685'' and inserting ``$5,000,000'';
    and
        (2) by striking ``$1,660,274'' and inserting ``$2,000,000''.

 TITLE III--EXTENSION OF AUTHORIZATION FOR USE OF FUNDS IN BOAT SAFETY
                                ACCOUNT

SEC. 301. EXTENSION OF AUTHORIZATION FOR USE OF FUNDS IN BOAT SAFETY
              ACCOUNT FOR OBLIGATIONS BEFORE OCTOBER 1, 2005.

    (a) Boat Safety Account.--Subsection (c) of section 9504 of the
Internal Revenue Code of 1986 (relating to expenditures from boat
safety account) is amended--
        (1) by striking ``August 15, 2005'' and inserting ``October 1,
    2005''; and
        (2) by striking ``Surface Transportation Extension Act of 2005,
    Part VI'' and inserting ``Sportfishing and Recreational Boating
    Safety Amendments Act of 2005''.
    (b) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.

SEC. 302. CORRECTION OF DISTRIBUTION OF OBLIGATION AUTHORITY UNDER
              SECTION 1102(C)(4)(A) OF PUBLIC LAW 109-59.

    Notwithstanding section 1102(c)(4)(A) of Public Law 109-59; 119
Stat. 1144, et seq., or any other provision of law, for fiscal year
2005, obligation authority for funds made available under title I of
division H of Public Law 108-447; 118 Stat. 3216 for expenses necessary
to discharge the functions of the Secretary of Transportation with
respect to traffic and highway safety under chapter 301 of title 49,
United States Code, and part C of subtitle VI of title 49, United
States Code, shall be made available in an amount equal to the funds
provided therein: Provided, That the additional obligation authority
needed to meet the requirements of this section shall be withdrawn from
the obligation authority previously distributed to the other programs,
projects, and activities funded by the amount deducted under section
117 of title I of division H of Public Law 108-447.

                               Speaker of the House of Representatives.

                            Vice President of the United States and
                                               President of the Senate.

Output:
Sportfishing and Recreational Boating Safety Amendments Act of 2005 - Title I: Corrections to the Sportfishing and Recreational Boating Safety Act of 2005 - (Sec. 101) Amends the Sportfishing and Recreational Boating Safety Act of 2005 (SRBA) to make October 1, 2005, the effective date of such Act in its entirety, not just its amendments to the Dingell-Johnson Sport Fish Restoration Act.

Preserves until the end of FY2005, as though unamended, certain provisions of law otherwise amended by SRBA.

(Sec. 102) Increases the authorization of appropriations from the Highway Trust Fund (HTF) to the Secretary of Transportation for payment of expenses of the Coast Guard for personnel and activities directly related to coordinating and carrying out the national recreational boating safety program. Decreases the amount of authorized appropriations available to the Secretary for activities to ensure compliance with safety standards for recreational vessels.

(Sec. 103) Revises requirements for the apportionment of the remaining balance in the Boat Safety Account for FY2006-FY2010.

Title II: Extension of Recreational Boating Funding Through the End of Fiscal Year 2005 - (Sec. 201) Amends the Dingell-Johnson Sport Fish Restoration Act to extend through FY2005 the authorization of appropriations from the HTF for: (1) the national outreach and communications program; and (2) qualified projects under the Clean Vessel Act of 1992.

(Sec. 203) Conforms the authorization of appropriations to the Coast Guard for the national recreational boating safety program with the increase under title I of this Act.

Title III: Extension of Authorization For Use of Funds In Boat Safety Account - (Sec. 301) Amends the Internal Revenue Code to extend through FY2005 the authorization of expenditures from the Boat Safety Account to carry out state recreational boating safety programs.

(Sec. 302) Declares that the obligation authority for funds made available under the Transportation, Treasury, Independent Agencies, and General Government Appropriations Act, 2005 (the Act) for expenses necessary to discharge the functions of the Secretary of Transportation with respect to traffic and highway safety shall be available in an amount equal to the funds provided. Requires the additional obligation authority needed to meet such requirement to be withdrawn from the obligation authority previously distributed to other surface transportation programs, projects, and activities funded from an amount (of up to 4.1%) deducted from various transportation programs under the Act.


Input:
SECTION 1. RECOGNITION AND GRANT OF FEDERAL CHARTER.

    The American GI Forum of the United States, a nonprofit corporation
organized under the laws of the State of Texas, is recognized as such
and granted a Federal charter.

SEC. 2. POWERS.

    The American GI Forum of the United States (in this Act referred to
as the ``corporation'') shall have only those powers granted to it
through its bylaws and articles of incorporation filed in the State of
Texas and subject to the laws of the State of Texas.

SEC. 3. PURPOSES.

    The purposes of the corporation are those provided in its bylaws
and articles of incorporation and shall include the following:
        (1) To secure the blessing of American democracy at every level
    of local, State, and national life for all United States citizens.
        (2) To uphold and defend the Constitution and the United States
    flag.
        (3) To foster and perpetuate the principles of American
    democracy based on religious and political freedom for the
    individual and equal opportunity for all.
        (4) To foster and enlarge equal educational opportunities,
    equal economic opportunities, equal justice under the law, and
    equal political opportunities for all United States citizens,
    regardless of race, color, religion, sex, or national origin.
        (5) To encourage greater participation of the ethnic minority
    represented by the corporation in the policy-making and
    administrative activities of all departments, agencies, and other
    governmental units of local and State governments and the Federal
    Government.
        (6) To combat all practices of a prejudicial or discriminatory
    nature in local, State, or national life which curtail, hinder, or
    deny to any United States citizen an equal opportunity to develop
    full potential as an individual.
        (7) To foster and promote the broader knowledge and
    appreciation by all United States citizens of their cultural
    heritage and language.

SEC. 4. SERVICE OF PROCESS.

    With respect to service of process, the corporation shall comply
with the laws of the State of Texas and those States in which it
carries on its activities in furtherance of its corporate purposes.

SEC. 5. MEMBERSHIP.

    Except as provided in section 8(g), eligibility for membership in
the corporation and the rights and privileges of members shall be as
provided in the bylaws and articles of incorporation of the
corporation.

SEC. 6. BOARD OF DIRECTORS.

    Except as provided in section 8(g), the composition of the board of
directors of the corporation and the responsibilities of the board
shall be as provided in the bylaws and articles of incorporation of the
corporation and in conformity with the laws of the State of Texas.

SEC. 7. OFFICERS.

    Except as provided in section 8(g), the positions of officers of
the corporation and the election of members to such positions shall be
as provided in the bylaws and articles of incorporation of the
corporation and in conformity with the laws of the State of Texas.

SEC. 8. RESTRICTIONS.

    (a) Income and Compensation.--No part of the income or assets of
the corporation may inure to the benefit of any member, officer, or
director of the corporation or be distributed to any such individual
during the life of this charter. Nothing in this subsection may be
construed to prevent the payment of reasonable compensation to the
officers and employees of the corporation or reimbursement for actual
and necessary expenses in amounts approved by the board of directors.
    (b) Loans.--The corporation may not make any loan to any member,
officer, director, or employee of the corporation.
    (c) Issuance of Stock and Payment of Dividends.--The corporation
may not issue any shares of stock or declare or pay any dividends.
    (d) Disclaimer of Congressional or Federal Approval.--The
corporation may not claim the approval of Congress or the authorization
of the Federal Government for any of its activities by virtue of this
Act.
    (e) Corporate Status.--The corporation shall maintain its status as
a corporation organized and incorporated under the laws of the State of
Texas.
    (f) Corporate Function.--The corporation shall function as an
educational, patriotic, civic, historical, and research organization
under the laws of the State of Texas.
    (g) Nondiscrimination.--In establishing the conditions of
membership in the corporation and in determining the requirements for
serving on the board of directors or as an officer of the corporation,
the corporation may not discriminate on the basis of race, color,
religion, sex, disability, age, or national origin.

SEC. 9. LIABILITY.

    The corporation shall be liable for the acts of its officers,
directors, employees, and agents whenever such individuals act within
the scope of their authority.

SEC. 10. MAINTENANCE AND INSPECTION OF BOOKS AND RECORDS.

    (a) Books and Records of Account.--The corporation shall keep
correct and complete books and records of account and minutes of any
proceeding of the corporation involving any of its members, the board
of directors, or any committee having authority under the board of
directors.
    (b) Names and Addresses of Members.--The corporation shall keep at
its principal office a record of the names and addresses of all members
having the right to vote in any proceeding of the corporation.
    (c) Right To Inspect Books and Records.--All books and records of
the corporation may be inspected by any member having the right to vote
in any proceeding of the corporation, or by any agent or attorney of
such member, for any proper purpose at any reasonable time.
    (d) Application of State Law.--This section may not be construed to
contravene any applicable State law.

SEC. 11. AUDIT OF FINANCIAL TRANSACTIONS.

    The first section of the Act entitled ``An Act to provide for audit
of accounts of private corporations established under Federal law'',
approved August 30, 1964 (36 U.S.C. 1101), is amended by adding at the
end the following:
        ``(80) American GI Forum of the United States.''.

SEC. 12. ANNUAL REPORT.

    The corporation shall annually submit to Congress a report
concerning the activities of the corporation during the preceding
fiscal year. The annual report shall be submitted on the same date as
the report of the audit required by reason of the amendment made in
section 11. The annual report shall not be printed as a public
document.
  SEC. 13. RESERVATION OF RIGHT TO ALTER, AMEND, OR REPEAL CHARTER.
    The right to alter, amend, or repeal this Act is expressly reserved
to Congress.

SEC. 14. TAX-EXEMPT STATUS REQUIRED AS CONDITION OF CHARTER.

    If the corporation fails to maintain its status as a corporation
exempt from taxation as provided in the Internal Revenue Code of 1986
the charter granted in this Act shall terminate.

SEC. 15. TERMINATION.

    The charter granted in this Act shall expire if the corporation
fails to comply with any of the provisions of this Act.

SEC. 16. DEFINITION OF STATE.

    For purposes of this Act, the term ``State'' includes the District
of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the
Northern Mariana Islands, and the territories and possessions of the
United States.

                               Speaker of the House of Representatives.

                            Vice President of the United States and
                                               President of the Senate.

Output: Grants a Federal charter to the American GI Forum of the United States (a nonprofit corporation organized under the laws of Texas).


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Parents as First Teachers Act of
1997''.

SEC. 2. FINDINGS.

    (a) Findings.--The Congress finds the following:
            (1) New scientific research shows that experiences in the
        first 3 years of life have a dramatic impact on brain
        development.
            (2) Experiences in the earliest years of a child's life are
        critical to their cognitive, emotional, and physical
        development.
            (3) Nurturing and stimulating children in the first years
        of life prepare them for the challenges of school and later
        life.
            (4) According to a Carnegie Corporation publication
        entitled ``Years of Promise: A Comprehensive Strategy for
        America's Children,'' kindergarten teachers estimate that 1 out
        of every 3 children enters the classroom unprepared to meet the
        challenges of kindergarten.
            (5) Children who receive high quality child care services
        are less likely to need special education, be retained a grade,
        or engage in juvenile delinquency or other antisocial behavior
        as they grow up.
            (6) According to ``The State of America's Children,
        Yearbook 1997,'' published by the Children's Defense Fund,
        approximately 7,700,000 children less than 5 years of age are
        being cared for by someone other than their parents while their
        mothers work.
            (7) Documented in the 1997 edition of ``Key Facts About
        Child Care and Early Education: A Briefing Book,'' also
        published by the Children's Defense Fund, is the fact that 60
        percent of mothers with children less than 6 years of age, and
        52 percent of mothers with children less than 1 year of age,
        are working outside the home.
            (8) Demand for child care services in low-income
        communities will rise dramatically through 2002 as a result of
        the enactment of the Personal Responsibility and Work
        Opportunity Reconciliation Act of 1996 (Public Law 104-193).
    (b) Purposes.--The purposes of this Act are--
            (1) to provide financial assistance to train, to support,
        and to place as early childhood teaching professionals, parents
        in families that receive assistance under State programs funded
        under part A of title IV of the Social Security Act,
            (2) to increase nationwide the number of qualified
        individuals who provide early childhood education,
            (3) to reduce dependency on assistance under State programs
        funded under part A of title IV of the Social Security Act, and
            (4) to increase the number of children who receive high
        quality child care services.

SEC. 3. AUTHORITY TO MAKE GRANTS.

    The Secretary of Health and Human Services may make grants to
eligible counties to carry out programs--
            (1) to provide to parents in families that receive
        assistance under State programs funded under part A of title IV
        of the Social Security Act, training relating to early
        childhood development and education for the purpose of
        preparing such parents for obtaining employment as caregivers
        of high quality child care services, and
            (2) to provide supportive services and job placement
        services to such parents necessary for their participation in
        such training and their obtaining such employment at the
        completion of such training.

SEC. 4. ELIGIBILITY TO RECEIVE GRANTS.

    To be eligible to receive a grant under section 3, a county shall
submit to the Secretary an application that contains all of the
following:
            (1) An assurance that the county has established an
        administrative committee that will administer such program and
        that includes at least--
                    (A) 1 representative of a county agency that has
                responsibility for the development of the local work
                force,
                    (B) 1 representative of a county agency that has
                responsibility for providing human services to
                residents of the county,
                    (C) 1 representative of a county agency that has
                responsibility for providing training and employment
                services to such residents,
                    (D) 1 representative of a county agency that has
                supervisory responsibility for public education
                provided by the county,
                    (E) 1 representative of an institution of higher
                education that will provide educational services
                through the program for which such grant is requested,
                and
                    (F) 1 representative of a center-based child care
                provider that will participate in such program.
            (2) Information on the identities and qualifications of the
        members of such committee and on how such committee will
        administer such program.
            (3) A plan that--
                    (A) contains information describing how parents in
                families that receive assistance under State programs
                funded under part A of title IV of the Social Security
                Act will be selected to participate in such program,
                    (B) identifies the institutions of higher education
                that will provide educational services and training
                through such program and specifies with respect to each
                of such institutions, the course requirements that must
                be satisfied to complete the education program or
                training program to be provided,
                    (C) describes the supportive services that will be
                provided, directly or indirectly, by the county for the
                benefit of such families to permit such parents to
                participate in such program, and
                    (D) contains a plan for the job placement of, and
                follow-up services for a post-employment period not to
                exceed 13 weeks for, such parents who complete the
                participation requirements established in such program.
            (4) An assurance that such program will provide to
        participating parents in families that receive assistance under
        State programs funded under part A of title IV of the Social
        Security Act--
                    (A) not less than 228 hours of classroom
                instruction, and
                    (B) not less than 200 hours of clinical training,
                of which not less than 63 hours shall consist of
                experience as a caregiver on the business premises of a
                center-based child care provider.
            (5) Assurance that such grant will be used only--
                    (A) to provide education and training services,
                supportive services, job placement services, and post-
                employment follow-up services that satisfy the
                requirements of such plan,
                    (B) at the option of the county, to pay
                compensation for the services of an individual employed
                by the county to manage the implementation of such plan
                and the operation of such program, and
                    (C) to pay costs incurred by participants in such
                program to comply with health and safety requirements
                (including fingerprinting and medical testing)
                applicable to caregivers employed by center-based child
                care providers.

SEC. 5. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``caregiver'' means an individual who provides
        service directly to a child on a person-to-person basis,
            (2) the term ``child'' means an individual who is less than
        the age of compulsory school attendance,
            (3) the term ``county'' means--
                    (A) a county of a State or a parish in the case of
                the State of Louisiana, or
                    (B) the District of Columbia, the Commonwealth of
                Puerto Rico, the Commonwealth of the Northern Mariana
                Islands, Guam, American Samoa, or the Virgin Islands of
                the United States,
            (4) the term ``follow-up services'' means services designed
        to assist individuals to successfully perform their job
        requirements as a caregiver of high quality child care services
        during their first employment obtained after their completion
        of the training received in a program carried out under this
        section by a county.
            (5) the term ``institution of higher education'' has the
        meaning given such term in section 1201(a) of the Higher
        Education Act of 1965 (20 U.S.C. 1141(a)),
            (6) the term ``State'' means any of the several States, and
            (7) the term ``supportive services'' includes child care
        services for children less than 13 years of age and
        transportation.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated such sums as may be
necessary for fiscal years 1999, 2000, 2001, 2002, and 2003 to carry
out this Act.

Output: Parents as First Teachers Act of 1997 - Authorizes the Secretary of Health and Human Services to make grants to eligible counties to carry out programs to provide:  (1) early childhood development and education training to parents in families that receive assistance under State programs funded under part A (Temporary Assistance for Needy Families) of title IV of the Social Security Act, for the purpose of preparing such parents to obtain employment as caregivers of high quality child care services; and (2) supportive services and job placement services to such parents necessary for their participation in such training and their obtaining such employment at the completion of such training.  Authorizes appropriations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Community Character Act of 2001''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) Inadequate land use planning at the State level
        contributes to increased public and private capital costs for
        infrastructure development, loss of community character, and
        environmental degradation.
            (2) Although land use planning is rightfully within the
        jurisdiction of State and local governments, comprehensive land
        use planning and urban development should be supported by the
        Federal Government and State governments.
            (3) States should provide a proper climate and context for
        planning through legislation in order for appropriate
        comprehensive land use planning and urban development to occur.
            (4) Many States have outdated land use planning
        legislation, and many States are undertaking efforts to update
        and reform the legislation.
            (5) Efforts to coordinate State and regional investments
        with local plans require additional planning at the State
        level.
            (6) Housing is a critical component of sustainable urban
        development, and land use planning should provide for a range
        of housing options to offer choice in location, type, and
        affordability to all members of the community.
            (7) The Federal Government and State governments should
        support the efforts of tribal governments and Native Hawaiian
        organizations to implement land use planning and community
        development to improve housing and socioeconomic conditions for
        Indian tribes and Native Hawaiians.

SEC. 3. HOUSING AND URBAN DEVELOPMENT GRANTS TO STATES TO DEVELOP OR
              UPDATE LAND USE PLANNING LEGISLATION.

    (a) Grant Program Authorized.--The Secretary of Housing and Urban
Development shall establish a program to provide grants to States for
the purpose of assisting in--
            (1) as a first priority, the development or revision of
        land use planning legislation in those States that have
        inadequate or outmoded land use planning legislation;
            (2) the creation or revision of State comprehensive land
        use plans or plan elements in those States that have previously
        updated land use planning legislation; and
            (3) the development or revision of comprehensive land use
        plans or plan elements for multi-State regions.
    (b) Eligibility.--To be eligible to receive a grant under
subsection (a), a State planning director shall submit to the Secretary
an application, in such form as the Secretary may require, that
demonstrates to the Secretary that the basic goals of the State
regarding land use planning legislation are consistent with all of the
following guidelines:
            (1) Citizen representation.--Citizens are notified and
        citizen representation is required in the developing, adopting,
        and updating of land use plans.
            (2) Multijurisdictional cooperation.--In order to
        effectively manage the impacts of urban development and to
        provide for resource sustainability, land use plans are created
        based on multi-jurisdictional governmental cooperation, when
        practicable, particularly in the case of land use plans based
        on watershed boundaries.
            (3) Implementation elements.--Land use plans contain an
        implementation element that--
                    (A) includes a timetable for action and a
                definition of the respective roles and responsibilities
                of agencies, local governments, and citizens of the
                State;
                    (B) is consistent with State capital budget
                objectives; and
                    (C) provides the framework for decisions relating
                to the siting of future infrastructure development,
                including development of utilities and utility
                distribution systems.
            (4) Comprehensive planning.--There is comprehensive
        planning to encourage land use plans that--
                    (A) promote sustainable economic development and
                social equity;
                    (B) enhance community character;
                    (C) coordinate transportation, housing, education,
                and other infrastructure development;
                    (D) conserve historic resources, scenic resources,
                and the environment;
                    (E) sustainably manage natural resources; and
                    (F) provide for a range of housing options,
                including provisions that promote and accommodate
                housing affordability.
            (5) Updating.--Land use plans are routinely updated.
            (6) Standards.--Land use plans reflect an approach that is
        consistent with established professional planning standards.
    (c) Use of Grant Funds.--Grant funds received by a State under
subsection (a) shall be used to obtain technical assistance in--
            (1) drafting land use planning legislation;
            (2) research and development for land use planning programs
        and requirements relating to the development of State guide
        plans;
            (3) conducting workshops, educating and consulting policy
        makers, and involving citizens in the planning process; and
            (4) integrating State and regional concerns and land use
        plans with Federal land use plans.
    (d) Amount of Grant.--The amount of a grant under subsection (a)
shall not exceed $1,000,000.
    (e) Cost-Sharing.--
            (1) In general.--Except as provided in paragraph (2), the
        Federal share of a project funded with a grant under subsection
        (a) shall not exceed 90 percent.
            (2) Increased federal share.--The Secretary may increase
        the Federal share in the case of a grant to a tribal government
        or Native Hawaiian organization if the Secretary finds that the
        tribal government or Native Hawaiian organization does not have
        sufficient funds to contribute to the project.
    (f) Coordination.--The Secretary shall encourage Federal land
management agencies to coordinate land use planning for Federal land
with the State planning director responsible for the drafting and
updating of State guide plans or guidance documents regulating land use
and infrastructure development on a statewide basis.
    (g) Audits.--
            (1) In general.--The Inspector General of the Department of
        Housing and Urban Development shall conduct an audit of a
        portion of the grants provided under this section to ensure
        that all funds provided under the grants are used for the
        purposes specified in this section.
            (2) Use of audit results.--The results of audits conducted
        under paragraph (1) and any recommendations made in connection
        with the audits shall be taken into consideration in awarding
        any future grant under this section to a State.
    (h) Definitions.--In this section:
            (1) Land use planning legislation.--The term ``land use
        planning legislation'' means a statute, regulation, executive
        order or other action taken by a State to guide, regulate, and
        assist in the planning, regulation, and management of land,
        natural resources, development practices, and other activities
        related to the pattern and scope of future land use.
            (2) Secretary.--The term ``Secretary'' means the Secretary
        of Housing and Urban Development.
            (3) State.--The term ``State'' means any of the following:
                    (A) One of the several States, the District of
                Columbia, the Commonwealth of Puerto Rico, the Virgin
                Islands, Guam, American Samoa, or the Commonwealth of
                the Northern Mariana Islands.
                    (B) A tribal government.
                    (C) A Native Hawaiian organization, as defined in
                section 8(a)(15) of the Small Business Act (15 U.S.C.
                637(a)(15)).
            (4) State planning director.--The term ``State planning
        director'' means the State official designated by statute or by
        the chief executive officer of the State whose principal
        responsibility is the drafting and updating of State guide
        plans or guidance documents that regulate land use and urban
        development on a statewide basis.
            (5) Tribal government.--The term ``tribal government''
        means the tribal government of an Indian tribe, as defined in
        section 4 of the Indian Self-Determination and Education
        Assistance Act (25 U.S.C. 450b).
    (i) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section $50,000,000 for each of the
fiscal years 2002 through 2006.

Output: Community Character Act of 2001 - Directs the Secretary of Housing and Urban Development to establish a program to provide grants to States (including tribal governments and Native Hawaiian organizations) to assist in the development or revision of land use planning legislation and the creation or revision of State and multi-State comprehensive land use plans or plan elements.Requires grant funds to be used to obtain technical assistance in: (1) drafting such legislation; (2) research and development for land use planning programs and requirements relating to the development of State guide plans; (3) conducting workshops, educating and consulting policy makers, and involving citizens in the planning process; and (4) integrating State and regional concerns and land use plans with such Federal plans.Authorizes increased Federal cost sharing for projects with tribal governments or Native Hawaiian organizations.


Input:
SECTION 1. AUTHORIZATION OF APPROPRIATIONS FOR TAX LAW ENFORCEMENT
              RELATING TO HUMAN SEX TRAFFICKING.

    (a) Authorization of Appropriations.--
            (1) In general.--There is authorized to be appropriated
        $2,000,000 for fiscal year 2007 for the purpose of establishing
        an office within the Internal Revenue Service to focus on
        violations of the internal revenue laws by persons who are
        under investigation by any office of Federal, State, or local
        law enforcement for knowingly recruiting, enticing, harboring,
        transporting, or providing by any means a person, knowing
        that--
                    (A) force, fraud, or coercion will be used to cause
                the person to engage in a commercial sex act, or
                    (B) the person has not attained the age of 18 years
                and will be caused to engage in a commercial sex act.
            (2) Definitions.--For purposes of paragraph (1), the terms
        ``commercial sex act'' and ``coercion'' shall have the meaning
        given such terms by section 1591(c) of title 18, United States
        Code.
            (3) Availability.--Any amounts appropriated pursuant to the
        authority of paragraph (1) shall remain available for fiscal
        year 2008.
    (b) Additional Funding for Operations of Office.--Unless
specifically appropriated otherwise, there is authorized to be
appropriated and is appropriated to the office established under
subsection (a)(1) for fiscal years 2007 and 2008 for the administration
of such office an amount equal to the amount of any tax under chapter 1
of the Internal Revenue Code of 1986 (including any interest) collected
during such fiscal years as the result of the actions of such office,
plus any civil or criminal monetary penalties imposed under such Code
relating to such tax and so collected.
    (c) Report.--Not later than 1 year after the date of the enactment
of this Act, the Secretary of the Treasury shall report to the
Committee of Ways and Means of the House of Representatives and the
Committee on Finance of the Senate on the enforcement activities of the
office established under subsection (a)(1) and shall include any
recommendations for statutory changes to assist in future prosecutions
under this section.
    (d) Applicability of Whistleblower Awards to Victims of Human Sex
Trafficking.--For purposes of making an award under paragraph (1) or
(2) of section 7623(b) of the Internal Revenue Code of 1986 with
respect to information provided by any person caused to engage in a
commercial sex act (within the meaning of section 1591(c)(1) of title
18, United States Code), the determination whether such person is
described in such paragraph shall be made without regard to paragraph
(3) of such section 7623(b).

SEC. 2. WHISTLEBLOWER REFORMS.

    (a) In General.--Section 7623 (relating to expenses of detection of
underpayments and fraud, etc.) is amended--
            (1) by striking ``The Secretary'' and inserting ``(a) In
        General.--The Secretary'',
            (2) by striking ``and'' at the end of paragraph (1) and
        inserting ``or'',
            (3) by striking ``(other than interest)'', and
            (4) by adding at the end the following new subsections:
    ``(b) Awards to Whistleblowers.--
            ``(1) In general.--If the Secretary proceeds with any
        administrative or judicial action described in paragraph (5)
        based on information brought to the Secretary's attention by an
        individual, the Secretary shall, as determined by the
        Whistleblower Office and subject to paragraph (2), pay such
        individual as an award at least 15 percent but not more than 30
        percent of the collected proceeds (including penalties,
        interest, additions to tax, and additional amounts) resulting
        from the action (including any related actions) or from any
        settlement in response to such action. The Whistleblower Office
        shall determine the amount of such award on the basis of the
        extent to which the individual substantially contributed to
        such action.
            ``(2) Award in case of less substantial contribution.--
                    ``(A) In general.--If the Whistleblower Office
                determines that the action described in paragraph (1)
                is based principally on disclosures of specific
                allegations (other than information provided by the
                individual described in paragraph (1)) resulting from a
                judicial or administrative hearing, from a governmental
                report, hearing, audit, or investigation, or from the
                news media, the Whistleblower Office may award such
                sums as it considers appropriate, but in no case more
                than 10 percent of the collected proceeds (including
                penalties, interest, additions to tax, and additional
                amounts) resulting from the action (including any
                related actions) or from any settlement in response to
                such action, taking into account the significance of
                the individual's information and the role of such
                individual and any legal representative of such
                individual in contributing to such action.
                    ``(B) Nonapplication of paragraph where individual
                is original source of information.--Subparagraph (A)
                shall not apply if the information resulting in the
                initiation of the action described in paragraph (1) was
                originally provided by the individual described in
                paragraph (1).
            ``(3) Reduction in or denial of award.--If the
        Whistleblower Office determines that the claim for an award
        under paragraph (1) or (2) is brought by an individual who
        planned and initiated the actions that led to the underpayment
        of tax or actions described in subsection (a)(2), then the
        Whistleblower Office may appropriately reduce such award. If
        such individual is convicted of criminal conduct arising from
        the role described in the preceding sentence, the Whistleblower
        Office shall deny any award.
            ``(4) Appeal of award determination.--Any determination
        regarding an award under paragraph (1), (2), or (3) may, within
        30 days of such determination, be appealed to the Tax Court
        (and the Tax Court shall have jurisdiction with respect to such
        matter).
            ``(5) Application of this subsection.--This subsection
        shall apply with respect to any action--
                    ``(A) against any taxpayer, but in the case of any
                individual, only if such individual's gross income
                exceeds $200,000 for any taxable year subject to such
                action, and
                    ``(B) if the tax, penalties, interest, additions to
                tax, and additional amounts in dispute exceed $20,000.
            ``(6) Additional rules.--
                    ``(A) No contract necessary.--No contract with the
                Internal Revenue Service is necessary for any
                individual to receive an award under this subsection.
                    ``(B) Representation.--Any individual described in
                paragraph (1) or (2) may be represented by counsel.
                    ``(C) Submission of information.--No award may be
                made under this subsection based on information
                submitted to the Secretary unless such information is
                submitted under penalty of perjury.
    ``(c) Whistleblower Office.--
            ``(1) In general.--There is established in the Internal
        Revenue Service an office to be known as the `Whistleblower
        Office' which--
                    ``(A) shall at all times operate at the direction
                of the Commissioner and coordinate and consult with
                other divisions in the Internal Revenue Service as
                directed by the Commissioner,
                    ``(B) shall analyze information received from any
                individual described in subsection (b) and either
                investigate the matter itself or assign it to the
                appropriate Internal Revenue Service office,
                    ``(C) shall monitor any action taken with respect
                to such matter,
                    ``(D) shall inform such individual that it has
                accepted the individual's information for further
                review,
                    ``(E) may require such individual and any legal
                representative of such individual to not disclose any
                information so provided,
                    ``(F) in its sole discretion may ask for additional
                assistance from such individual or any legal
                representative of such individual, and
                    ``(G) shall determine the amount to be awarded to
                such individual under subsection (b).
            ``(2) Request for assistance.--
                    ``(A) In general.--Any assistance requested under
                paragraph (1)(F) shall be under the direction and
                control of the Whistleblower Office or the office
                assigned to investigate the matter under paragraph
                (1)(A). No individual or legal representative whose
                assistance is so requested may by reason of such
                request represent himself or herself as an employee of
                the Federal Government.
                    ``(B) Funding of assistance.--From the amounts
                available for expenditure under subsection (b), the
                Whistleblower Office may, with the agreement of the
                individual described in subsection (b), reimburse the
                costs incurred by any legal representative of such
                individual in providing assistance described in
                subparagraph (A).
    ``(d) Report by Secretary.--The Secretary shall each year conduct a
study and report to Congress on the use of this section, including--
            ``(1) an analysis of the use of this section during the
        preceding year and the results of such use, and
            ``(2) any legislative or administrative recommendations
        regarding the provisions of this section and its
        application.''.
    (b) Assignment to Special Trial Judges.--
            (1) In general.--Section 7443A(b) (relating to proceedings
        which may be assigned to special trial judges) is amended by
        striking ``and'' at the end of paragraph (4), by redesignating
        paragraph (5) as paragraph (6), and by inserting after
        paragraph (4) the following new paragraph:
            ``(5) any proceeding under section 7623(b)(4), and''.
            (2) Conforming amendment.--Section 7443A(c) is amended by
        striking ``or (4)'' and inserting ``(4), or (5)''.
    (c) Deduction Allowed Whether or Not Taxpayer Itemizes.--Subsection
(a) of section 62 (relating to general rule defining adjusted gross
income) is amended by inserting after paragraph (20) the following new
paragraph:
            ``(21) Attorneys fees relating to awards to
        whistleblowers.--Any deduction allowable under this chapter for
        attorney fees and court costs paid by, or on behalf of, the
        taxpayer in connection with any award under section 7623(b)
        (relating to awards to whistleblowers). The preceding sentence
        shall not apply to any deduction in excess of the amount
        includible in the taxpayer's gross income for the taxable year
        on account of such award.''.
    (d) Effective Date.--The amendments made by this section shall
apply to information provided on or after the date of the enactment of
this Act.

SEC. 3. INCREASE IN CRIMINAL MONETARY PENALTY LIMITATION FOR THE
              UNDERPAYMENT OR OVERPAYMENT OF TAX DUE TO FRAUD.

    (a) In General.--
            (1) Attempt to evade or defeat tax.--Section 7201 (relating
        to attempt to evade or defeat tax) is amended--
                    (A) by striking ``$100,000 ($500,000'' and
                inserting ``$500,000 ($1,000,000'', and
                    (B) by striking ``5 years'' and inserting ``10
                years''.
            (2) Willful failure to file return, supply information, or
        pay tax.--
                    (A) In general.--Section 7203 (relating to willful
                failure to file return, supply information, or pay tax)
                is amended--
                            (i) in the first sentence--
                                    (I) by striking ``Any person'' and
                                inserting the following:
    ``(a) In General.--Any person'', and
                                    (II) by striking ``$25,000'' and
                                inserting ``$50,000'',
                            (ii) in the third sentence, by striking
                        ``section'' and inserting ``subsection'', and
                            (iii) by adding at the end the following
                        new subsection:
    ``(b) Aggravated Failure to File.--
            ``(1) In general.--In the case of any failure described in
        paragraph (2), the first sentence of subsection (a) shall be
        applied by substituting--
                    ``(A) `felony' for `misdemeanor',
                    ``(B) `$500,000 ($1,000,000' for `$50,000
                ($100,000', and
                    ``(C) `10 years' for `1 year'.
            ``(2) Failure described.--A failure described in this
        paragraph is--
                    ``(A) a failure to make a return described in
                subsection (a) for a period of 3 or more consecutive
                taxable years if the aggregate tax liability for such
                period is not less than $100,000, or
                    ``(B) a failure to make a return if the tax
                liability giving rise to the requirement to make such
                return is attributable to an activity which is a felony
                under any State or Federal law.''.
                    (B) Penalty may be applied in addition to other
                penalties.--Section 7204 (relating to fraudulent
                statement or failure to make statement to employees) is
                amended by striking ``the penalty provided in section
                6674'' and inserting ``the penalties provided in
                sections 6674 and 7203(b)''.
            (3) Fraud and false statements.--Section 7206 (relating to
        fraud and false statements) is amended--
                    (A) by striking ``$100,000 ($500,000'' and
                inserting ``$500,000 ($1,000,000'', and
                    (B) by striking ``3 years'' and inserting ``5
                years''.
    (b) Increase in Monetary Limitation for Underpayment or Overpayment
of Tax Due to Fraud.--Section 7206 (relating to fraud and false
statements), as amended by subsection (a)(3), is amended--
            (1) by striking ``Any person who--'' and inserting ``(a) In
        General.--Any person who--'', and
            (2) by adding at the end the following new subsection:
    ``(b) Increase in Monetary Limitation for Underpayment or
Overpayment of Tax Due to Fraud.--If any portion of any underpayment
(as defined in section 6664(a)) or overpayment (as defined in section
6401(a)) of tax required to be shown on a return is attributable to
fraudulent action described in subsection (a), the applicable dollar
amount under subsection (a) shall in no event be less than an amount
equal to such portion. A rule similar to the rule under section 6663(b)
shall apply for purposes of determining the portion so attributable.''.
    (c) Effective Date.--The amendments made by this section shall
apply to actions, and failures to act, occurring after the date of the
enactment of this Act.

Output:
Authorizes appropriations to establish an office in the Internal Revenue Service (IRS) to focus on violations of tax law by individuals under investigation for criminal commercial sex activity.

Amends the Internal Revenue Code to: (1) revise requirements for making awards to individuals who disclose tax law violations to the IRS (whistleblowers); and (2) increase criminal monetary and other penalties for attempts to evade or defeat tax, willful failure to file a tax return, supply information, or pay tax, aggravated failure to file tax returns, fraud and false statements, and underpayment or overpayment of tax due to fraud.

Establishes in the IRS a Whitleblower Office to analyze whistleblower information and manage the whistleblower awards program.