Input:
SECTION 1. USTR DETERMINATIONS IN TRIPS AGREEMENT INVESTIGATIONS.

    (a) In General.--Section 304(a)(2)(A) of the Trade Act of 1974 (19
U.S.C. 2414(a)(2)(A)) is amended by inserting after ``agreement,'' the
following: ``except an investigation initiated pursuant to section
302(b)(2)(A) involving rights under the Agreement on Trade-Related
Aspects of Intellectual Property Rights (defined in section 101(d)(15)
of the Uruguay Round Agreements Act) or the GATT 1994 (referred to in
section 101(d)(1) of such Act) relating to products subject to
intellectual property protection,''.
    (b) Timeframe for TRIPS Agreement Determinations.--Section
304(a)(3)(A) of the Trade Act of 1974 is amended to read as follows:
            ``(A) If an investigation is initiated under this chapter
        by reason of section 302(b)(2) and--
                    ``(i) the Trade Representative considers that
                rights under the Agreement on Trade-Related Aspects of
                Intellectual Property Rights or the GATT 1994 relating
                to products subject to intellectual property protection
                are involved, the Trade Representative shall make the
                determination required under paragraph (1) not later
                than 30 days after the date on which the dispute
                settlement procedure is concluded; or
                    ``(ii) the Trade Representative does not consider
                that a trade agreement, including the Agreement on
                Trade-Related Aspects of Intellectual Property Rights),
                is involved or does not make a determination described
                in subparagraph (B) with respect to such investigation,
                the Trade Representative shall make the determinations
                required under paragraph (1) with respect to such
                investigation by no later than the date that is 6
                months after the date on which such investigation is
                initiated.''.
    (c) Conforming Amendment.--Section 305(a)(2)(B) of the Trade Act of
1974 is amended by striking ``section 304(a)(3)(A)'' and inserting
``section 304(a)(3)(A)(ii)''.

SEC. 2. PETITIONS FOR REVIEW UNDER ATPA AND CBERA.

    (a) ATPA.--Section 203 of the Andean Trade Preference Act (19
U.S.C. 3202) is amended by adding at the end the following new
subsection:
    ``(g) Petitions for Review.--The United States Trade Representative
shall ensure a timely review and disposition of requests received from
an interested party that the President reconsider the status of a
country as a beneficiary country under this Act.''.
    (b) CBI.--Section 212 of the Caribbean Basin Economic Recovery Act
(19 U.S.C. 2702) is amended by adding at the end the following new
subsection:
    ``(g) Petitions for Review.--The United States Trade Representative
shall ensure a timely review and disposition of requests received from
an interested party that the President reconsider the status of a
country as a beneficiary country under this Act.''.

SEC. 3. ADEQUATE AND EFFECTIVE PROTECTION OF INTELLECTUAL PROPERTY
              RIGHTS UNDER GSP.

    Section 502(c) of the Trade Act of 1974 (19 U.S.C. 2462(c)) is
amended by striking the semicolon at the end of paragraph (5) and
adding the following: ``notwithstanding the fact that the foreign
country may be in compliance with the specific obligations of the
Agreement on Trade-Related Aspects of Intellectual Property Rights
referred to in section 101(d)(15) of the Uruguay Round Agreements
Act;''.

SEC. 4. ADEQUATE AND EFFECTIVE PROTECTION OF INTELLECTUAL PROPERTY
              RIGHTS UNDER CBI.

    (a) In General.--Section 212(c) of the Caribbean Basin Economic
Recovery Act (19 U.S.C. 2702(c)) is amended by striking the semicolon
at the end of paragraph (9) and adding the following: ``notwithstanding
the fact that the foreign country may be in compliance with the
specific obligations of the Agreement on Trade-Related Aspects of
Intellectual Property Rights referred to in section 101(d)(15) of the
Uruguay Round Agreements Act;''.
    (b) CBTPA Beneficiary Country.--Section 213(b)(5)(B)(ii) of the
Caribbean Basin Economic Recovery Act (19 U.S.C. 2703(b)(5)(B)(ii)) is
amended to read as follows:
                            ``(ii) The extent to which the country
                        provides adequate and effective protection of
                        intellectual property rights notwithstanding
                        the fact that the foreign country may be in
                        compliance with the specific obligations of the
                        Agreement on Trade-Related Aspects of
                        Intellectual Property Rights referred to in
                        section 101(d)(15) of the Uruguay Round
                        Agreements Act;''.

SEC. 5. ADEQUATE AND EFFECTIVE PROTECTION OF INTELLECTUAL PROPERTY
              RIGHTS UNDER THE ATPA.

    (a) In General.--Section 203(d) of the Andean Trade Preference Act
(19 U.S.C. 3202(d)) is amended by striking the semicolon at the end of
paragraph (9) and adding the following: ``notwithstanding the fact that
the foreign country may be in compliance with the specific obligations
of the Agreement on Trade-Related Aspects of Intellectual Property
Rights referred to in section 101(d)(15) of the Uruguay Round
Agreements Act;''.
    (b) ATPDEA Beneficiary Country.--Section 204(b)(6)(B)(ii) of the
Andean Trade Preference Act (19 U.S.C. 3203(b)(6)(B)(ii)) is amended to
read as follows:
                            ``(ii) The extent to which the country
                        provides adequate and effective protection of
                        intellectual property rights notwithstanding
                        the fact that the foreign country may be in
                        compliance with the specific obligations of the
                        Agreement on Trade-Related Aspects of
                        Intellectual Property Rights referred to in
                        section 101(d)(15) of the Uruguay Round
                        Agreements Act.''.

Output:
Amends the Trade Act of 1974 to require the U.S. Trade Representative (USTR) to make specified determinations about U.S. rights within 30 days after a dispute settlement procedure is concluded if the USTR considers that U.S. rights are involved under the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS Agreement) or the GATT 1994 relating to products subject to intellectual property protection.

Amends the Andean Trade Preference Act (ATPA) and the Caribbean Basin Economic Recovery Act (CBERA) to require the USTR to ensure a timely review and disposition of requests received from an interested party that the President reconsider the status of a country as a beneficiary country under such Acts.

Amends the Trade Act of 1974, CBERA, and ATPA to revise the requirement that the President, when making a determination to designate a country as a beneficiary developing country entitled to certain trade benefits, to take into account, among other things, the extent to which such country is providing adequate and effective protection of intellectual property rights. Requires the President to make such determination notwithstanding the fact that the country may be in compliance with TRIPS (thus making TRIPS compliance necessary but not sufficient evidence of adequate and effective protection of intellectual property rights).


Input:
SECTION 1. EXCISE TAXES ON ACTS OF SELF-DEALING AND PRIVATE INUREMENT
              BY CERTAIN TAX-EXEMPT ORGANIZATIONS.

    (a) In General.--Chapter 42 of the Internal Revenue Code of 1986
(relating to private foundations and certain other tax-exempt
organizations) is amended by redesignating subchapter D as subchapter E
and by inserting after subchapter C the following new subchapter:

 ``Subchapter D--Acts of Self-Dealing and Private Inurement by Certain
                          Exempt Organizations

                              ``Sec. 4958. Taxes on certain acts of
                                        self-dealing.
                              ``Sec. 4959. Taxes on private inurement.
                              ``Sec. 4960. Other definitions.

``SEC. 4958. TAXES ON CERTAIN ACTS OF SELF-DEALING.

    ``(a) Initial Taxes.--
            ``(1) On self-dealer.--There is hereby imposed a tax on
        each act of self-dealing between a disqualified person and an
        applicable tax-exempt organization. The amount of such tax
        shall be 5 percent of the amount involved with respect to the
        act of self-dealing for each year (or part thereof) in the
        taxable period. The tax imposed by this paragraph shall be paid
        by any disqualified person (other than an organization manager
        acting only as such) who participates in the act of self-
        dealing.
            ``(2) On organization manager.--In any case in which a tax
        is imposed by paragraph (1), there is hereby imposed on the
        participation of any organization manager in any act of self-
        dealing between a disqualified person and an applicable tax-
        exempt organization, knowing that it is such an act, a tax
        equal to 2.5 percent of the amount involved with respect to
        such act of self-dealing for each year (or part thereof) in the
        taxable period, unless such participation is not willful and is
        due to reasonable cause. The tax imposed by this paragraph
        shall be paid by any organization manager who participated in
        the act of self-dealing.
    ``(b) Additional Taxes.--
            ``(1) On self-dealer.--In any case in which an initial tax
        is imposed by subsection (a)(1) on any act of self-dealing
        between a disqualified person and an applicable tax-exempt
        organization and such act is not corrected within the taxable
        period, there is hereby imposed a tax equal to 200 percent of
        the amount involved. The tax imposed by this paragraph shall be
        paid by any disqualified person (other than an organization
        manager acting only as such) who participated in the act of
        self-dealing.
            ``(2) On organization manager.--In any case in which an
        additional tax is imposed by paragraph (1), if an organization
        manager refused to agree to part or all of the correction,
        there is hereby imposed a tax equal to 50 percent of the amount
        involved. The tax imposed by this paragraph shall be paid by
        any organization manager who refused to agree to part or all of
        the correction.
    ``(c) Special Rules.--
            ``(1) Joint and several liability.--If more than one person
        is liable under any paragraph of subsection (a) or (b) with
        respect to any one act of self-dealing, all such persons shall
        be jointly and severally liable under such paragraph with
        respect to such act.
            ``(2) $10,0000 limit for management.--With respect to any
        one act of self-dealing, the maximum amount of the tax imposed
        by subsection (a)(2) shall not exceed $10,000, and the maximum
        amount of the tax imposed by subsection (b)(2) shall not exceed
        $10,000.
    ``(d) Self-Dealing.--For purposes of this section--
            ``(1) In general.--Except as provided by paragraph (2), the
        term `self-dealing' means any direct or indirect--
                    ``(A) transfer, lease, or license of property
                between an applicable tax-exempt organization and a
                disqualified person, and
                    ``(B) lending of money or other extension of credit
                between an applicable tax-exempt organization and a
                disqualified person.
            ``(2) Exceptions.--The term `self-dealing' shall not
        include--
                    ``(A) the lending of money by a disqualified person
                to an applicable tax-exempt organization if the loan is
                without interest or other charge (determined without
                regard to section 7872) and if the proceeds of the loan
                are used exclusively for exempt purposes,
                    ``(B) the furnishing of goods or facilities by a
                disqualified person to an applicable tax-exempt
                organization if the furnishing is without charge and if
                the goods or facilities so furnished are used
                exclusively for exempt purposes, and
                    ``(C) any transfer, lease, or license of property
                if--
                            ``(i) such transfer, lease, or license (as
                        the case may be) is by a disqualified person in
                        the ordinary course of such disqualified
                        person's trade or business and such transaction
                        is on a basis comparable to the basis on which
                        similar transactions are made in the ordinary
                        course of such trade or business with other
                        parties, or
                            ``(ii) such transfer, lease, or license (as
                        the case may be) is by an applicable tax-exempt
                        organization in the ordinary course of its
                        activities and such transaction is made on a
                        basis comparable to the basis on which similar
                        transactions are made in the ordinary course of
                        such activities with other parties.
            ``(3) Exempt purpose.--For purposes of paragraph (2), the
        term `exempt purpose' means--
                    ``(A) in the case of an organization described in
                section 501(c)(3), any purpose specified in section
                501(c)(3), and
                    ``(B) in the case of an organization described in
                section 501(c)(4), any purposes specified in section
                501(c)(4).
    ``(e) Other Definitions.--For purposes of this section--
            ``(1) Taxable period.--The term `taxable period' means,
        with respect to any act of self-dealing, the period beginning
        with the date on which the act of self-dealing occurs and
        ending on the earliest of--
                    ``(A) the date of mailing a notice of deficiency
                under section 6212 with respect to the tax imposed by
                subsection (a)(1),
                    ``(B) the date on which the tax imposed by
                subsection (a)(1) is assessed, or
                    ``(C) the date on which correction of the act of
                self-dealing is completed.
            ``(2) Amount involved.--The term `amount involved' means,
        with respect to any act of self-dealing, the greater of the
        amount of money and fair market value of other property given,
        or the amount of money and fair market value of other property
        received. In the case of a lease or license, the amount
        involved is the fair market value of the leased or licensed
        property. For purposes of this paragraph--
                    ``(A) in the case of the taxes imposed by
                subsection (a), fair market value shall be determined
                as of the date on which the act of self-dealing occurs,
                and
                    ``(B) in the case of the taxes imposed by
                subsection (b), fair market value shall be the highest
                fair market value during the taxable period.
            ``(3) Correction.--The terms `correction' and `correct'
        mean, with respect to any act of self-dealing transaction,
        undoing the transaction to the extent possible, but in any case
        place the applicable tax-exempt organization in a financial
        position not worse than that in which it would be if the
        disqualified person were dealing under the highest fiduciary
        standards.

``SEC. 4959. TAXES ON PRIVATE INUREMENT.

    ``(a) Initial Taxes.--
            ``(1) On the organization.--There is hereby imposed on any
        taxable inurement a tax equal to 10 percent of the amount
        thereof. The tax imposed by this paragraph shall be paid by the
        organization with respect to which such inurement occurred.
            ``(2) On the management.--There is hereby imposed on the
        participation of any organization manager of an organization in
        any taxable inurement which occurs with respect to such
        organization, knowing that it is taxable inurement, a tax equal
        to 2\1/2\ percent of the amount thereof, unless such
        participation is not willful and is due to reasonable cause.
        The tax imposed by this paragraph shall be paid by the
        organization manager who participated in the taxable inurement.
            ``(3) On the beneficiary.--There is hereby imposed on any
        taxable inurement a tax equal to 5 percent of the amount
        thereof. The tax imposed by this paragraph shall be paid by the
        beneficiary of such inurement.
    ``(b) Additional Taxes.--
            ``(1) On the organization.--In any case in which an initial
        tax is imposed by subsection (a)(1) on any taxable inurement
        and such inurement is not corrected within the taxable period,
        there is hereby imposed a tax equal to 100 percent of the
        amount of the taxable inurement. The tax imposed by this
        paragraph shall be paid by the organization with respect to
        which such inurement occurred.
            ``(2) On the management.--In any case in which an
        additional tax is imposed by paragraph (1), if an organization
        manager refused to agree to part or all of the correction,
        there is hereby imposed a tax equal to 50 percent of the amount
        of the taxable inurement. The tax imposed by this paragraph
        shall be paid by any organization manager who refused to agree
        to part or all of the correction.
            ``(3) On the beneficiary.--In any case in which an
        additional tax is imposed by paragraph (1), there is hereby
        imposed a tax equal to 200 percent of the amount of the taxable
        inurement. The tax imposed by this paragraph shall be paid by
        the beneficiary of such inurement.
    ``(c) Taxable Inurement.--For purposes of this section, the term
`taxable inurement' means any direct or indirect inurement of any part
of the net earnings of an applicable tax-exempt organization to the
benefit of any disqualified person. Such term shall not include any act
of self-dealing on which tax is imposed under section 4958.
    ``(d) Special Rules.--For purposes of this section--
            ``(1) Joint and several liability.--If more than one person
        is liable under any paragraph of subsection (a) or (b) with
        respect to any one taxable inurement, all such persons shall be
        jointly and severally liable under such paragraph with respect
        to such inurement.
            ``(2) Limit for management.--With respect to any 1 taxable
        inurement, the maximum amount of the tax imposed by subsection
        (a)(2) shall not exceed $10,000, and the maximum amount of the
        tax imposed by subsection (b)(2) shall not exceed $10,000.
    ``(e) Other Definitions.--For purposes of this section--
            ``(1) Taxable period.--The term `taxable period' means,
        with respect to any taxable inurement, the period beginning
        with the date on which the inurement occurs and ending on the
        earliest of--
                    ``(A) the date of mailing a notice of deficiency
                under section 6212 with respect to the tax imposed by
                subsection (a)(1), or
                    ``(B) the date on which the tax imposed by
                subsection (a)(1) is assessed.
            ``(2) Correction.--The terms `correction' and `correct'
        mean, with respect to any taxable inurement, undoing the
        inurement to the extent possible, establishing safeguards to
        prevent future taxable inurement, and where fully undoing the
        inurement is not possible, such additional corrective action as
        is prescribed by the Secretary by regulations.

``SEC. 4960. OTHER DEFINITIONS.

    ``(a) Applicable Tax-Exempt Organization.--For purposes of this
subchapter, the term `applicable tax-exempt organization' means any
organization which (without regard to any act of self-dealing or
taxable inurement) would be described in paragraph (3) or (4) of
section 501(c) and exempt from tax under section 501(a). Such term
shall not include any private foundation.
    ``(b) Disqualified Person.--For purposes of this subchapter, the
term `disqualified person' means, with respect to any transaction--
            ``(1) any person who was an organization manager at any
        time during the 5-year period ending on the date of such
        transaction,
            ``(2) any member of a family (as defined in section
        4946(d)) of any person described in paragraph (1), and
            ``(3) any 35-percent controlled entity of persons described
        in paragraph (1) or (2).
    ``(c) Organization Manager.--For purposes of this subchapter, the
term `organization manager' means, with respect to any applicable tax-
exempt organization, any officer, director, or trustee of such
organization (or any individual having powers or responsibilities
similar to those of officers, directors, or trustees of the
organization). Such term includes any person performing substantial
medical services as a physician for the applicable tax-exempt
organization pursuant to an employment or other contractual
relationship.
    ``(d) 35-Percent Controlled Entity.--For purposes of this section--
            ``(1) 35-percent controlled entity.--The term `35-percent
        controlled entity' means--
                    ``(A) a corporation in which persons described in
                paragraph (1) or (2) of subsection (b) own more than 35
                percent of the combined voting power,
                    ``(B) a partnership in which such persons own more
                than 35 percent of the profits interest, and
                    ``(C) a trust or estate in which such persons own
                more than 35 percent of the beneficial interest.
            ``(2) Constructive ownership rules.--Rules similar to the
        rules of paragraphs (3) and (4) of section 4946(a) shall apply
        for purposes of this subsection.''
    (b) Application of Private Inurement Rule to Tax-Exempt Civic
Leagues.--Paragraph (4) of section 501(c) of such Code is amended to
read as follows:
            ``(4)(A) Civic leagues or organizations not organized for
        profit but operated exclusively for the promotion of social
        welfare and no part of the net earnings of which inures to the
        benefit of any private shareholder or individual.
            ``(B) Local associations of employees--
                    ``(i) the membership of which is limited to the
                employees of a designated person or persons in a
                particular municipality, and
                    ``(ii) which is operated exclusively for
                charitable, educational, or recreational purposes.''
    (c) Technical and Conforming Amendments.--
            (1) Subsection (e) of section 4955 of such Code is
        amended--
                    (A) by striking ``Section 4945'' in the heading and
                inserting ``Sections 4945 and 4959'', and
                    (B) by inserting before the period ``or a taxable
                inurement for purposes of section 4959''.
            (2) Subsections (a), (b), and (c) of section 4963 of such
        Code are each amended by inserting ``4958, 4959,'' after
        ``4955,''.
            (3) Subsection (e) of section 6213 of such Code is amended
        by inserting ``4958 (relating to acts of self-dealing), 4959
        (relating to private inurement),'' before ``4971''.
            (4) The table of subchapters for chapter 42 of such Code is
        amended by striking the last item and inserting the following:

                              ``Subchapter D. Acts of self-dealing and
                                        private inurement by certain
                                        exempt organizations.
                              ``Subchapter E. Abatement of first and
                                        second tier taxes in certain
                                        cases.''
    (d) Effective Date.--The amendments made by this section shall
apply to transactions occurring on or after January 1, 1994.

Output:
Amends the Internal Revenue Code to impose an excise tax on:  (1) each act of self-dealing between a disqualified person and a tax-exempt organization; and (2) any direct or indirect inurement of net earnings of a tax-exempt organization to the benefit of any disqualified person.
Describes a disqualified person as:  (1) any organization manager; (2) any family member of an organization manager; or (3) any 35-percent controlled entity of such persons.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Syrian War Crimes Accountability Act
of 2014''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) On February 22, 2014, the United Nations Security
        Council unanimously adopted Resolution 2139 recognizing the
        escalating level of violence in Syria.
            (2) Credible sources estimate the death of more than
        140,000 people in Syria, including 10,000 children.
            (3) On February 27, 2014, the Department of State issued
        its 2013 Human Rights Report on Syria, which described
        President Bashar al Assad's use of ``indiscriminate and deadly
        force'' in the conflict, including the August 21, 2013, use of
        ``sarin gas and artillery to target East Ghouta and Moadamiya
        al-Sham, suburbs of Damascus, which killed over 1,000 people.''
            (4) The United Nations Independent International Commission
        of Inquiry on the Syrian Arab Republic reports that pro-
        government forces have conducted attacks on Syrian civilian
        populations, and have utilized murder, torture, assault, and
        rape as war tactics. Anti-government groups have also committed
        murder and torture, engaged in hostage-taking, attacked
        protected objects, and shelled civilian neighborhoods.
            (5) Internationally accepted rules of war require actors to
        distinguish between civilians and combatants and that all
        parties adhere to the principle of medical neutrality whereby
        both sides ensure unhindered access to medical care.

SEC. 3. SENSE OF CONGRESS.

    Congress--
            (1) strongly condemns the ongoing violence, use of chemical
        weapons, targeting of civilian populations with barrel,
        incendiary and cluster bombs, and SCUD missiles, and systematic
        gross human rights violations carried out by Government of
        Syria and pro-government forces under the direction of
        President Bashar al-Assad, as well as abuses committed by
        violent extremist groups and other combatants involved in the
        civil war in Syria;
            (2) expresses its support for the people of Syria seeking
        democratic change;
            (3) urges all parties to the conflict to immediately halt
        indiscriminate attacks on civilians;
            (4) calls on the President to support efforts in Syria and
        on the part of the international community to ensure
        accountability for war crimes and crimes against humanity
        committed during the conflict; and
            (5) calls for a United Nations Security Council
        investigation into gross violations of human rights and war
        crimes committed during the Syrian conflict.

SEC. 4. REPORT ON ACCOUNTABILITY FOR WAR CRIMES AND CRIMES AGAINST
              HUMANITY IN SYRIA.

    (a) In General.--Not later than 90 days after the date of the
enactment of this Act, and again not later than 180 days after the
cessation of violence in Syria, the Secretary of State shall submit to
the appropriate congressional committees a report on war crimes and
crimes against humanity in Syria.
    (b) Elements.--The report required under paragraph (1) shall
include the following elements:
            (1) A description of violations of internationally
        recognized human rights and crimes against humanity perpetrated
        during the civil war in Syria, including--
                    (A) an account of the war crimes and crimes against
                humanity committed by the regime of President Bashar
                al-Assad;
                    (B) an account of the war crimes and crimes against
                humanity committed by violent extremist groups and
                other combatants in the conflict; and
                    (C) a description of the conventional and
                unconventional weapons used for such crimes and, where
                possible, the origins of the weapons.
            (2) A description of efforts by the Department of State and
        the United States Agency for International Development to
        ensure accountability for violations of internationally
        recognized human rights and crimes against humanity perpetrated
        against the people of Syria by the regime of President Bashar
        al-Assad, violent extremist groups, and other combatants
        involved in the conflict, including--
                    (A) a description of initiatives that the United
                States Government has undertaken to train investigators
                in Syria on how to document, investigate, and develop
                findings of war crimes, including the number of United
                States Government or contract personnel currently
                designated to work full-time on these issues and an
                identification of the authorities and appropriations
                being used to support training efforts;
                    (B) a description of the strategy and
                implementation efforts to ensure accountability for
                crimes committed during the Syrian conflict, including
                efforts to promote the establishment of an ad hoc
                tribunal to prosecute the perpetrators of war crimes
                committed during the civil war in Syria; and
                    (C) an assessment of the impact of those
                initiatives.
    (c) Appropriate Congressional Committee Defined.--In this section,
the term ``appropriate congressional committees'' means--
            (1) the Committee on Foreign Relations of the Senate; and
            (2) the Committee on Foreign Affairs of the House of
        Representatives.

Output: Syrian War Crimes Accountability Act of 2014 - States that Congress: (1) condemns the ongoing violence, use of chemical weapons, targeting of civilian populations, and systematic gross human rights violations carried out by government of Syria and pro-government forces under the direction of President Bashar al-Assad, as well as abuses committed by extremist groups and other combatants involved in the civil war in Syria; (2) supports the people of Syria seeking democratic change; (3) urges all parties to the conflict to halt attacks on civilians; (4) calls on the President to support efforts in Syria and on the part of the international community to ensure accountability for war crimes and crimes against humanity committed during the conflict; and (5) calls for a United Nations (U.N.) Security Council investigation into gross violations of human rights and war crimes committed during the Syrian conflict. Direct the Secretary of State to report to Congress regarding war crimes and crimes against humanity in Syria.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``DXM Abuse Prevention Act of 2016''.

SEC. 2. SALES OF OVER-THE-COUNTER DRUGS CONTAINING DEXTROMETHORPHAN.

    (a) Prohibited Act.--Section 301 of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 331) is amended by adding at the end the
following:
    ``(eee) The failure of a retailer to implement a verification
system as required by section 506G (relating to sales of over-the-
counter drugs containing dextromethorphan).''.
    (b) Verification System.--The Federal Food, Drug, and Cosmetic Act
is amended by inserting after section 506F of such Act (21 U.S.C. 356f)
the following:

``SEC. 506G. SALES OF OVER-THE-COUNTER DRUGS CONTAINING
              DEXTROMETHORPHAN.

    ``(a) Verification System.--Any retailer selling or offering for
sale in interstate commerce dextromethorphan shall implement a
verification system to ensure compliance with this section. Such a
system may ensure such compliance by means of--
            ``(1) an electronic point-of-sale system coded to prompt
        for verification of the age of all purchasers of drugs
        described in subsection (b) and deny sales to those under the
        age of 18;
            ``(2) training manuals or materials instructing employees
        to verify the age of all purchasers of such drugs and deny
        sales to those under the age of 18;
            ``(3) signage in and around the sales counter outlining the
        age restriction on sales of such drugs;
            ``(4) designating one on-duty employee to approve all sales
        of such drugs; or
            ``(5) any other verification measure deemed valid by the
        Secretary.
    ``(b) Prohibition.--Except as provided in subsection (c), each
retailer shall verify that no individual is under 18 years of age who
purchases any drug that--
            ``(1) contains dextromethorphan; and
            ``(2) is not subject to section 503(b)(1).
    ``(c) Exceptions.--
            ``(1) Individuals over 26.--Subsection (b) does not require
        verification of the age of any individual over the age of 26.
            ``(2) Valid prescription.--Subsection (b) does not apply to
        any sale made pursuant to a validly issued prescription.
            ``(3) Valid military identification card.--Subsection (b)
        does not apply to any sale to an individual under 18 years of
        age if such individual supplies proof at the time of such sale
        that such individual is actively enrolled in the military and
        presents a valid military identification card.
    ``(d) Affirmative Defense.--It shall be an affirmative defense to
an alleged violation of subsection (b) that the individual selling a
drug containing dextromethorphan--
            ``(1) examined the purchaser's identification card; and
            ``(2) based on that examination, reasonably concluded that
        the identification was valid and indicated that the purchaser
        was not less than 18 years of age.
    ``(e) Definition.--In this paragraph, the term `identification
card' means an identification card that--
            ``(1) includes a photograph and the date of birth of the
        individual; and
            ``(2) is issued by a State or the Federal Government or is
        considered acceptable for purposes of sections
        274a.2(b)(1)(v)(A) and 274a.2(b)(1)(v)(B)(1) of title 8, Code
        of Federal Regulations (including any successor
        regulations).''.
    (c) Civil Penalties.--Section 303 of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 333) is amended by adding at the end the
following:
    ``(h) Notwithstanding subsection (a), the following provisions
shall apply to violations of section 301(eee):
            ``(1) A person who violates section 301(eee) shall--
                    ``(A) receive a violation notification from the
                Secretary for the first such violation; and
                    ``(B) be subject to a civil penalty in an amount--
                            ``(i) not more than $1,000 for the second
                        such violation by a person;
                            ``(ii) not more than $2,000 for the third
                        such violation by a person; and
                            ``(iii) not more than $5,000 for the fourth
                        such violation, or a subsequent such violation,
                        by a person.
            ``(2) In determining the amount of a civil penalty under
        this subsection for a person who is a retailer, the Secretary
        shall consider whether the retailer has taken appropriate steps
        to prevent subsequent violations, such as the establishment and
        administration of a documented employee training program to
        ensure all employees are familiar with and abiding by the
        provisions of section 506G, where such program includes--
                    ``(A) educating employees regarding products
                containing dextromethorphan;
                    ``(B) instruction on the correct method of checking
                a purchaser's identification card; and
                    ``(C) notifying employees of the civil penalties
                under this subsection.
            ``(3) If a person who is a retailer transacts sales of
        products containing dextromethorphan at more than one physical
        location, for purposes of determining the number of violations
        by that person under this subsection, each individual physical
        location operated by that retailer shall be considered a
        separate person.
            ``(4) The Secretary shall notify persons found to have
        violated section 301(eee) as soon as practicable after the
        Secretary discovers such violation. Such notification shall
        include the date and time when the violation was observed to
        occur.
            ``(5) Notwithstanding any other provision of this
        subsection or section 301(eee), an employee shall not be
        subject to penalties under this subsection unless such employee
        knowingly and willfully participates in a conspiracy to violate
        section 301(eee). For purposes of this paragraph, a conspiracy
        shall consist of an agreement between 2 or more persons with
        the intent to violate section 301(eee) and the commission of at
        least one overt act in furtherance of the agreement.
            ``(6) In this subsection--
                    ``(A) the term `employee' means an individual who
                is employed by a retailer in a clerical or other non-
                managerial position; and
                    ``(B) the term `retailer' means a grocery store,
                general merchandise store, drug store, pharmacy,
                convenience store, or other entity or person whose
                activities as a distributor relating to products
                containing dextromethorphan are limited almost
                exclusively to sales for personal use, both in number
                of sales and volume of sales, including any sales made
                by the Internet or other means.''.

SEC. 3. RESTRICTIONS ON DISTRIBUTION OF BULK DEXTROMETHORPHAN.

    The Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321 et seq.) is
amended--
            (1) in section 501, by adding at the end the following:
    ``(k) If it is unfinished dextromethorphan and is possessed,
received, or distributed in violation of section 506H.'';
            (2) by inserting after section 506G, as added by section
        2(b), the following:

``SEC. 506H. RESTRICTIONS ON THE DISTRIBUTION OF BULK DEXTROMETHORPHAN.

    ``(a) In General.--No person shall--
            ``(1) possess or receive unfinished dextromethorphan,
        unless the person is registered under section 510 or otherwise
        registered, licensed, or approved pursuant to Federal or State
        law to engage in the practice of pharmacy, pharmaceutical
        production, or manufacture or distribution of drug ingredients;
        or
            ``(2) distribute unfinished dextromethorphan to any person
        other than a person registered under section 510 or otherwise
        registered, licensed, or approved pursuant to Federal or State
        law to engage in the practice of pharmacy, pharmaceutical
        production, or manufacture or distribution of drug ingredients.
    ``(b) Exception for Common Carriers.--This section does not apply
to a common carrier that possesses, receives, or distributes unfinished
dextromethorphan for purposes of distributing such unfinished
dextromethorphan between persons described in subsection (a) as
registered, licensed, or approved.
    ``(c) Definitions.--In this section:
            ``(1) The term `common carrier' means any person that holds
        itself out to the general public as a provider for hire of the
        transportation by water, land, or air of merchandise, whether
        or not the person actually operates the vessel, vehicle, or
        aircraft by which the transportation is provided, between a
        port or place and a port or place in the United States.
            ``(2) The term `unfinished dextromethorphan' means
        dextromethorphan that is not contained in a drug that is in
        finished dosage form.''; and
            (3) by amending section 303, as amended by section 2(c), by
        adding at the end the following:
    ``(i) Notwithstanding subsection (a), a person who violates section
506H shall be subject to a civil penalty of not more than $100,000.''.

Output: DXM Abuse Prevention Act of 2016 This bill amends the Federal Food, Drug, and Cosmetic Act to prohibit the sale of a drug containing dextromethorphan (DXM) to an individual under age 18 unless the individual has a prescription or is actively enrolled in the military. Civil monetary penalties that escalate upon repeated violation are imposed. To possess or receive unfinished DXM, a person must be registered with the Department of Health and Human Services as a producer of a drug or medical device or otherwise allowed to engage in the practice of pharmacy, pharmaceutical production, or manufacture or distribution of drug ingredients. Unfinished DXM may be distributed only to these authorized persons. Common carriers distributing unfinished DXM between authorized persons are exempted. Civil monetary penalties are imposed for possession and distribution violations.


Input:
SECTION 1. SHORT TITLE; REFERENCES.

    (a) Short Title.--This Act may be cited as the ``Railroad
Infrastructure Financing Improvement Act''.
    (b) References to the Railroad Revitalization and Regulatory Reform
Act of 1976.--Except as otherwise expressly provided, wherever in this
Act an amendment or repeal is expressed in terms of an amendment to, or
repeal of, a section or other provision, the reference shall be
considered to be made to a section or other provision of the Railroad
Revitalization and Regulatory Reform Act of 1976 (45 U.S.C. 801 et
seq.).

SEC. 2. DEFINITIONS.

    Section 501 (45 U.S.C. 821) is amended--
            (1) by redesignating paragraph (8) as paragraph (10);
            (2) by redesignating paragraphs (6) and (7) as paragraphs
        (7) and (8), respectively;
            (3) by inserting after paragraph (5) the following:
            ``(6) The term `investment-grade rating' means a rating of
        BBB minus, Baa 3, bbb minus, BBB(low), or higher assigned by a
        rating agency.'';
            (4) by inserting after paragraph (8), as redesignated, the
        following:
            ``(9) The term `master credit agreement' means an agreement
        to make 1 or more direct loans or loan guarantees at future
        dates for a program of related projects secured by a common
        security pledge on terms acceptable to the Secretary.''; and
            (5) by adding at the end the following:
            ``(11) The term `project obligation' means as note, bond,
        debenture, or other debt obligation issued by a borrower in
        connection with the financing of a project, other than a direct
        loan or loan guarantee under this title.
            ``(12) The term `railroad' has the meaning given the term
        `railroad carrier' in section 20102 of title 49, United States
        Code.
            ``(13) The term `rating agency' means a credit rating
        agency registered with the Securities and Exchange Commission
        as a nationally recognized statistical rating organization (as
        defined in section 3(a) of the Securities Exchange Act of 1934
        (15 U.S.C. 78c(a))).
            ``(14) The term `substantial completion' means--
                    ``(A) the opening of a project to passenger or
                freight traffic; or
                    ``(B) a comparable event, as determined by the
                Secretary and specified in the direct loan.''.

SEC. 3. ELIGIBLE APPLICANTS.

    Section 502(a) (45 U.S.C. 822(a)) is amended--
            (1) in paragraph (5), by striking ``one railroad; and'' and
        inserting ``1 of the entities described in paragraph (1), (2),
        (3), (4), or (6);'';
            (2) by amending paragraph (6) to read as follows:
            ``(6) solely for the purpose of constructing a rail
        connection between a plant or facility and a rail carrier,
        limited option freight shippers that own or operate a plant or
        other facility; and''; and
            (3) by adding at the end the following:
            ``(7) any obligor, as designated by an entity otherwise
        eligible to receive a direct loan or loan guarantee under this
        section, including a special purpose entity receiving user fees
        or other payments or revenues from dedicated sources for debt
        service and maintenance of the equipment or facilities to be
        acquired or improved; and
            ``(8) solely for a project described in subsection
        (b)(1)(D), a public-private partnership, private entity, or
        consortium that specializes in real estate development.''.

SEC. 4. ELIGIBLE PURPOSES.

    Section 502(b)(1) (45 U.S.C. 822(b)(1)) is amended--
            (1) in subparagraph (A), by inserting ``, and including
        costs related to these activities and excluding operating
        expenses'' after ``shops'';
            (2) in subparagraph (B), by striking ``subparagraph (A);
        or'' and inserting ``subparagraph (A) or (C);'';
            (3) in subparagraph (C), by striking the period at the end
        and inserting ``; or''; and
            (4) by adding at the end the following:
                    ``(D) finance economic development, including
                commercial and residential development, and related
                infrastructure and activities, that--
                            ``(i) incorporates private investment;
                            ``(ii) is physically or functionally
                        related to a passenger rail station or
                        multimodal station; and
                            ``(iii) is likely to increase ridership at
                        that station.''.

SEC. 5. PROGRAM ADMINISTRATION.

    (a) Application Processing Procedures.--Section 502(i) (45 U.S.C.
822(i)) is amended to read as follows:
    ``(i) Application Processing Procedures.--
            ``(1) Application status notices.--Not later than 30 days
        after the date that the Secretary receives an application under
        this section, the Secretary shall provide the applicant written
        notice as to whether the application is complete or incomplete.
            ``(2) Incomplete applications.--If the Secretary determines
        that an application is incomplete, the Secretary shall--
                    ``(A) provide the applicant with a description of
                all of the specific information or material that is
                needed to complete the application; and
                    ``(B) allow the applicant to resubmit the
                information and material described under subparagraph
                (A) to complete the application without prejudice.
            ``(3) Application approvals and disapprovals.--Not later
        than 60 days after the date the Secretary notifies an applicant
        that an application is complete under paragraph (1), the
        Secretary shall provide the applicant written notice as to
        whether the Secretary has approved or disapproved the
        application.
            ``(4) Expedited processing.--The Secretary shall implement
        procedures and measures to economize the time and cost involved
        in obtaining an approval or a disapproval of credit assistance
        under this title.''.
    (b) Administration of Direct Loans and Loan Guarantees.--Section
503 (45 U.S.C. 823) is amended--
            (1) in subsection (a), by striking the period at the end
        and inserting ``, including a program guide and standard term
        sheet, application deadlines, and specific timetables.'';
            (2) by redesignating subsections (c) through (l) as
        subsections (d) through (m), respectively;
            (3) by striking ``(b) Assignment of Loan Guarantees.--''
        and inserting ``(c) Assignment of Loan Guarantees.--'';
            (4) in subsection (d), as redesignated--
                    (A) in paragraph (1), by striking ``; and'' and
                inserting a semicolon;
                    (B) in paragraph (2), by striking the period at the
                end and inserting ``; and''; and
                    (C) by adding at the end the following:
            ``(3) the modification cost has been covered under section
        502(f).''; and
            (5) by amending subsection (l), as redesignated, to read as
        follows:
    ``(l) Charges.--
            ``(1) Purposes.--The Secretary may collect from each
        applicant a reasonable charge for--
                    ``(A) the cost of evaluating the application,
                amendments, modifications, and waivers, including
                appraisal of the value of the equipment or facilities
                for which the direct loan or loan guarantee is sought,
                and for making necessary determinations and findings;
                    ``(B) the cost of award management and project
                management oversight;
                    ``(C) the cost of services from expert firms,
                including counsel, in the field of railroad, municipal,
                and project finance, to assist in the underwriting,
                auditing, servicing, and exercise of rights with
                respect to direct loans and loan guarantees; and
                    ``(D) the cost of all other expenses incurred as a
                result of a breach of any term or condition or any
                event of default on a direct loan or loan guarantee.
            ``(2) Standards.--The Secretary shall prescribe standards
        for applying a charge under this subsection to ensure that it
        does not prevent an applicant from having adequate access to
        direct loans and loan guarantees under this title.
            ``(3) Safety and operations account.--Amounts collected
        under this subsection shall be credited directly to the Safety
        and Operations account of the Federal Railroad Administration,
        and shall remain available until expended to pay for the costs
        described in this subsection.''.

SEC. 6. LOAN TERMS AND REPAYMENT.

    (a) Prerequisites for Assistance.--Section 502(g)(1) (45 U.S.C.
822(g)(1)) is amended by striking ``35 years from the date of its
execution'' and inserting ``the lesser of 50 years or 90 percent of the
estimated useful life of the rail equipment or facilities to be
acquired, rehabilitated, improved, developed, or established''.
    (b) Repayment Schedules.--Section 502(j) (45 U.S.C. 822(j)) is
amended--
            (1) in paragraph (1), by striking ``the sixth anniversary
        date of the original loan disbursement'' and inserting ``5
        years after the date of substantial completion''; and
            (2) by adding at the end the following:
            ``(3) Deferred payments.--
                    ``(A) In general.--If at any time after the date of
                substantial completion the project is unable to
                generate sufficient revenues to pay the scheduled loan
                repayments of principal and interest on the direct
                loan, the Secretary, subject to subparagraph (B), may
                allow the obligor to add unpaid principal and interest
                to the outstanding balance of the direct loan.
                    ``(B) Interest.--A payment deferred under
                subparagraph (A) shall--
                            ``(i) continue to accrue interest under
                        paragraph (2) until the loan is fully repaid;
                        and
                            ``(ii) be scheduled to be amortized over
                        the remaining term of the loan.
            ``(4) Prepayments.--
                    ``(A) Use of excess revenues.--Any excess revenues
                that remain after satisfying scheduled debt service
                requirements on the project obligations and direct loan
                and all deposit requirements under the terms of any
                trust agreement, bond resolution, or similar agreement
                securing project obligations may be applied annually to
                prepay the direct loan without penalty.
                    ``(B) Use of proceeds of refinancing.--The direct
                loan may be prepaid at any time without penalty from
                the proceeds of refinancing from non-Federal funding
                sources.''.

SEC. 7. CREDIT RISK PREMIUMS.

    Section 502(f) (45 U.S.C. 822(f)) is amended--
            (1) in paragraph (1), by amending the first sentence to
        read as follows: ``In lieu of or in combination with
        appropriations of budget authority to cover the costs of direct
        loans and loan guarantees as required under section 504(b)(1)
        of the Federal Credit Reform Act of 1990 (2 U.S.C. 661c(b)(1)),
        including the cost of a modification thereof, the Secretary may
        accept on behalf of an applicant for assistance under this
        section a commitment from a non-Federal source, including a
        State or local government or agency thereof, to fund in whole
        or in part credit risk premiums and modification costs with
        respect to the loan that is the subject of the application or
        modification.'';
            (2) in paragraph (2)--
                    (A) in subparagraph (D), by adding ``and'' after
                the semicolon;
                    (B) by striking subparagraph (E); and
                    (C) by redesignating subparagraph (F) as
                subparagraph (E);
            (3) by striking paragraph (4);
            (4) by redesignating paragraph (3) as paragraph (4);
            (5) by inserting after paragraph (2) the following:
            ``(3) Creditworthiness.--An applicant may propose and the
        Secretary may accept as a basis for determining the amount of
        the credit risk premium under paragraph (2) any of the
        following in lieu of the value of any tangible asset as
        collateral under paragraph (2)(A):
                    ``(A) A rate covenant, if applicable.
                    ``(B) Adequate coverage requirements to ensure
                repayment, on a non-recourse basis, from cash flows
                generated by the project or any other dedicated revenue
                source, including--
                            ``(i) tolls;
                            ``(ii) user fees; or
                            ``(iii) payments owing to the obligor under
                        a public-private partnership.
                    ``(C) An investment-grade rating on debt senior to
                the direct loan or loan guarantee.
                    ``(D) A rating on the direct loan or loan
                guarantee, as applicable.'';
            (6) in paragraph (4), as redesignated, by striking
        ``amounts'' and inserting ``amounts (and in the case of a
        modification, before the modification is executed), to the
        extent appropriations are not available to the Secretary to
        meet the costs of direct loans and loan guarantees, including
        costs of modifications thereof''; and
            (7) by adding at the end the following:
            ``(5) Use of other federal funds.--Notwithstanding any
        other provision of law, an applicant may use other Federal
        funds to pay part or all of a credit risk premium under this
        subsection.''.

SEC. 8. MASTER CREDIT AGREEMENTS.

    Section 502 (45 U.S.C. 822) is amended by adding at the end the
following:
    ``(k) Master Credit Agreements.--
            ``(1) In general.--Subject to section 502(d) and paragraph
        (2) of this subsection, the Secretary may enter into a master
        credit agreement if--
                    ``(A) the common security pledge receives an
                investment-grade rating from a rating agency prior to
                the Secretary entering into the master credit
                agreement; and
                    ``(B) all of the conditions for the provision of
                direct loans or loan guarantees, as applicable, under
                this title are satisfied.
            ``(2) Conditions.--Each master credit agreement shall--
                    ``(A) establish the maximum amount and general
                terms and conditions of each applicable direct loan or
                loan guarantee;
                    ``(B) identify 1 or more dedicated non-Federal
                revenue sources that will secure the repayment of each
                applicable direct loan or loan guarantee;
                    ``(C) provide for the obligation of funds for the
                direct loans or loan guarantees after all requirements
                have been met for the projects subject to the master
                credit agreement; and
                    ``(D) unless otherwise extended by the Secretary,
                require that each applicable direct loan and loan
                guarantee results in a financial close and obligation
                of assistance, or release of the master credit
                agreement, not later than 3 years after the date of
                entry by the Secretary into the agreement.
    ``(l) Non-Federal Share.--The proceeds of a direct loan under this
title may be used for any non-Federal share of project costs required
under chapter 244 of title 49, United States Code, if the loan is
repayable from non-Federal funds.''.

SEC. 9. MISCELLANEOUS PROVISIONS.

    (a) Priority Projects.--Section 502(c)(5) (45 U.S.C. 822(c)(5)) is
amended by inserting ``or chapter 227 of title 49'' after ``section 135
of title 23''.
    (b) Conditions of Assistance.--Section 502(h) (45 U.S.C. 822(h)) is
amended--
            (1) in paragraph (2), by inserting ``, if applicable''
        after ``project''; and
            (2) by adding at the end the following:
            ``(4) For a project described in subsection (b)(1)(D), the
        Secretary shall require the applicant to pay, in addition to
        the interest required under subsection (e), a fee or payment in
        an amount determined appropriate by the Secretary to provide an
        equitable share of revenue to support capital or operating
        costs of routes serving the passenger rail station or
        multimodal station where the development is located.''.

SEC. 10. AUTHORIZATION OF APPROPRIATIONS.

    There is authorized to be appropriated for each of fiscal years
2015 through 2020 $100,000,000, to remain available until expended, for
the cost of direct loans and loan guarantees under sections 502 through
504 of the Railroad Revitalization and Regulatory Reform Act of 1976
(45 U.S.C. 801 et seq.).

SEC. 11. SAVINGS PROVISION.

    This Act, and the amendments made by this Act, shall not affect any
direct loan (or direct loan obligation) or an outstanding loan
guarantee (or loan guarantee commitment) that was in effect prior to
the date of enactment of this Act. Any such transaction entered into
before the date of enactment of this Act shall be administered until
completion under its terms as if this Act were not enacted.

Output: Railroad Infrastructure Financing Improvement Act This bill amends the Railroad Revitalization and Regulatory Reform Act of 1976 to direct the Department of Transportation (DOT) to make direct loans and loan guarantees to:   joint ventures that include, instead of at least one railroad, at least one railroad, state or local government, interstate compact, or government sponsored authority or corporation (entity); and any obligor, as designated by such an entity, including a special purpose entity receiving user fees or other payments or revenues from dedicated sources for debt service and maintenance of the equipment or facilities to be acquired or improved.  Direct loans and loan guarantees may also be solely for a public-private partnership, private entity, a consortium that specializes in real estate development, or an economic development project physically or functionally related to a passenger rail station or multimodal station. DOT shall notify direct loan or loan guarantee applicants if their applications are incomplete, and within another 60 days approve or disapprove a resubmitted application. Charges may be collected for certain costs additional to the evaluation of applications. The current formula cap on such a charge is repealed. The term for repayment of a direct loan or loan guarantee may extend from a maximum of 35 years to a maximum of the lesser of 50 years or 90% of the estimated useful life of the rail equipment or facilities to be acquired, rehabilitated, improved, developed, or established. DOT may allow an obligor to add unpaid principal and interest to the outstanding balance if at any time after the date of substantial completion the project is unable to generate sufficient revenues to pay the scheduled loan repayments of principal and interest on a direct loan. Prepayments without penalty are also allowed. Authority for cohorts of loans is repealed.  A direct loan or loan guarantee applicant may propose, and DOT may accept as collateral, as a basis for determining the amount of a credit risk premium any of the following in lieu of the value of any tangible asset:  a rate covenant; adequate coverage requirements to ensure repayment, on a non-recourse basis, from cash flows generated by the project or any other dedicated revenue source; an investment-grade rating on debt senior to the direct loan or loan guarantee; or a rating on the direct loan or loan guarantee.  DOT may enter into a master credit agreement (to make one or more direct loans or loan guarantees at future dates for a program of related projects secured by a common security pledge) if:  the common security pledge receives an investment-grade rating (BBB minus, Baa 3, bbb minus, BBB[low], or higher) from a rating agency before entry into the master credit agreement; and all specified conditions for the provision of direct loans or loan guarantees, as applicable, are satisfied.  DOT must require the applicant for an economic development project to pay, in addition to interest, a fee to provide an equitable share of revenue to support capital or operating costs of routes serving the passenger rail station or multimodal station where the development is located.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans Life Insurance Opportunity
Act of 1998''.

SEC. 2. SPECIAL PERIOD FOR CERTAIN VETERANS TO CONVERT LIFE INSURANCE
              POLICIES FROM SGLI TO VGLI.

    (a) In General.--Section 1977(g) of title 38, United States Code,
to read as follows:
    ``(g)(1)(A) Any person whose Servicemembers' Group Life Insurance
was continued in force after termination of duty or discharge from
service under the law as in effect prior to the date on which the
Veterans' Group Life Insurance program (provided for under section 1977
of this title) became effective, and whose coverage under
Servicemembers' Group Life Insurance terminated less than four years
prior to such date, shall be eligible within one year from the
effective date of the Veterans' Group Life Insurance program to apply
for and be granted Veterans' Group Life Insurance in an amount equal to
the amount of the insured's Servicemembers' Group Life Insurance which
was not converted to an individual policy under prior law.
    ``(B) Veterans' Group Life Insurance issued under subparagraph (A)
shall be issued for a term period equal to five years, less the time
elapsing between the termination of the applicant's Servicemembers'
Group Life Insurance and the effective date on which the Veterans'
Group Life Insurance program became effective.
    ``(2)(A) Any person, on or after the date of the enactment of this
paragraph, who did not convert coverage under Servicemembers' Group
Life Insurance to coverage under this section within the period after
separation provided for under section 1968(a) of this title may,
subject to the succeeding provisions of this subsection, apply for
(within the 20-month period beginning on the last day of such period of
separation) and be granted coverage under this section in an amount
equal to the amount of the insured's Servicemembers' Group Life
Insurance which was not converted to coverage under this section.
    ``(B) any person, on or after the date of the enactment of this
paragraph, who did not convert coverage under Servicemembers' Group
Life Insurance to coverage under this section and whose coverage under
Servicemembers' Group Life Insurance terminated during the 5-year
period beginning on the date of the expiration of the period of duty or
travel under section 1967(b) or 1968(a) of this title may, subject to
the succeeding provisions of this subsection, apply for (within the 90-
day period beginning on the later of such date of enactment or the end
of such 5-year period to) and be granted coverage under this section in
an amount equal to the amount of the insured's Servicemembers' Group
Life Insurance which was not converted to an individual policy under
prior law.
    ``(C) Veterans' Group Life Insurance issued under this paragraph
shall be issued for a term period equal to five years.
    ``(3) Veterans' Group Life Insurance under this subsection shall
only be issued upon application to the administrative office
established under section 1966(b) of this title, payment of the
required premium, and proof of good health satisfactory to that office,
which proof shall be submitted at the applicant's own expense.
    ``(4)(A) Any person who cannot meet the good health requirements
for insurance under this subsection solely because of a service-
connected disability shall have such disability waived.
    ``(B) For each month for which any eligible veteran, whose service-
connected disabilities are waived, is insured under this subsection
there shall be contributed to the insurer or insurers issuing the
policy or policies from the appropriation `Compensation and Pensions,
Department of Veterans Affairs' an amount necessary to cover the cost
of the insurance in excess of the premiums established for eligible
veterans, including the cost of the excess mortality attributable to
such veteran's service-connected disabilities.
    ``(5) The Secretary may establish, as the Secretary may determine
to be necessary according to sound actuarial principles, a separate
premium, age groupings for premium purposes, accounting, and reserves,
for persons granted insurance under this subsection different from
those established for other persons granted insurance under this
section.
    ``(6) Appropriations to carry out the purpose of this section are
hereby authorized.''.
    (b) Notice.--Not later than 120 days after the date of the
enactment of this Act, the Secretary of Veterans Affairs shall provide
for notice to any member of the uniformed services who purchased a
Servicemembers' Group Life Insurance policy under subchapter III of
chapter 19 of such title, and who did not convert such policy to a
Veterans' Group Life Insurance policy under section 1977(g) of such
title, of the opportunities under paragraph (2) of such section, as
added by subsection (a), to become insured under a Veterans' Group Life
Insurance policy during the periods described in such subsection.
    (c) Effective Dates.--(1) Subparagraph (A) of section 1977(g)(2) of
such title, as added by subsection (a), shall apply with respect to a
termination of Servicemembers' Group Life Insurance policies under
subchapter III of title 38, United States Code, occurring on or after
the date of the enactment of this Act.
    (2) Subparagraph (B) of such section, as added by subsection (a),
shall apply with respect to such a termination occurring on or after
the date that is four years before the date of the date of the
enactment of this Act.

Output:
Veterans Life Insurance Opportunity Act of 1998 - Amends Veterans' Group Life Insurance (VGLI) provisions to allow any person whose Servicemembers' Group Life Insurance (SGLI) was continued after termination of duty or discharge from military service before the date on which VGLI became effective, and whose coverage under SGLI terminated less than four years prior to such effective date, to apply for VGLI coverage within one year from the effective date of VGLI, in an amount equal to the insured's SGLI amount which was not converted to an individual policy under prior law.  Provides a coverage period of five years, less the time elapsed between SGLI termination and the effective date of VGLI.  Allows such insurance conversion for certain other individuals who did not convert SGLI coverage.
Requires a person who cannot meet the good health requirements for VGLI coverage solely because of a service-connected disability to have such disability waived.
Authorizes appropriations.
Directs the Secretary of Veterans Affairs to provide due notice to eligible individuals of the opportunity for such conversion.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Senior Executive Service Diversity
Assurance Act of 2009''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) according to the most recent findings from the
        Government Accountability Office--
                    (A) minorities made up 22.5 percent of the
                individuals serving at the GS-15 and GS-14 levels and
                15.8 percent of the Senior Executive Service in 2007;
                    (B) women made up 34.3 percent of the individuals
                serving at the GS-15 and GS-14 levels and 29.1 percent
                of the Senior Executive Service in 2007; and
                    (C) although the number of career Senior Executive
                Service members increased from 6,110 in 2,000 to 6,555
                in 2007, the representation of African-American men in
                the career Senior Executive Service declined during
                that same period from 5.5 percent to 5.0 percent; and
            (2) according to the Office of Personnel Management--
                    (A) Black employees represented 6.1 percent of
                employees at the Senior Pay levels and 17.9 percent of
                the permanent Federal workforce compared to 10 percent
                in the civilian labor force in 2008;
                    (B) Hispanic employees represented 4.0 percent of
                employees at the Senior Pay levels and 7.9 percent of
                the permanent Federal workforce compared to 13.2
                percent of the civilian labor force in 2008; and
                    (C) women represented 29.1 percent of employees at
                the Senior Pay levels and 44.2 percent of the permanent
                Federal workforce compared to 45.6 percent of the
                civilian labor force in 2008.

SEC. 3. DEFINITIONS.

    In this Act--
            (1) the term ``Director'' means the Director of the Office
        of Personnel Management;
            (2) the term ``Senior Executive Service'' has the meaning
        given under section 2101a of title 5, United States Code;
            (3) the terms ``agency'', ``career appointee'', and
        ``career reserved position'' have the meanings given under
        section 3132 of title 5, United States Code; and
            (4) the term ``SES Resource Office'' means the Senior
        Executive Service Resource Office established under section 4.

SEC. 4. SENIOR EXECUTIVE SERVICE RESOURCE OFFICE.

    (a) Establishment.--Not later than 180 days after the date of the
enactment of this Act, the Director shall establish within the Office
of Personnel Management an office to be known as the Senior Executive
Service Resource Office.
    (b) Mission.--The mission of the SES Resource Office shall be to--
            (1) improve the efficiency, effectiveness, and productivity
        of the Senior Executive Service through policy formulation and
        oversight;
            (2) advance the professionalism of the Senior Executive
        Service; and
            (3) ensure that, in seeking to achieve a Senior Executive
        Service reflective of the Nation's diversity, recruitment is
        from qualified individuals from appropriate sources.
    (c) Functions.--
            (1) In general.--The functions of the SES Resource Office
        are to--
                    (A) make recommendations to the Director with
                respect to regulations; and
                    (B) provide guidance to agencies, concerning the
                structure, management, and diverse composition of the
                Senior Executive Service.
            (2) Specific functions.--In order to carry out the purposes
        of this section, the SES Resource Office shall--
                    (A) take such actions as the SES Resource Office
                considers necessary to manage and promote an efficient,
                elite, and diverse corps of senior executives by--
                            (i) creating policies for the management
                        and improvement of the Senior Executive
                        Service;
                            (ii) providing oversight of the
                        performance, structure, and composition of the
                        Senior Executive Service; and
                            (iii) providing guidance and oversight to
                        agencies in the management of senior executives
                        and candidates for the Senior Executive
                        Service;
                    (B) be responsible for the policy development,
                management, and oversight of the Senior Executive
                Service pay and performance management system;
                    (C) develop standards for certification of each
                agency's Senior Executive Service performance
                management system and evaluate all agency applications
                for certification;
                    (D) be responsible for coordinating, promoting, and
                monitoring programs for the advancement and training of
                senior executives, including the Senior Executive
                Service Federal Candidate Development Program;
                    (E) provide oversight of, and guidance to, agency
                executive resources boards;
                    (F) be responsible for the administration of the
                qualifications review board;
                    (G) establish and maintain annual statistics (in a
                form that renders such statistics useful to appointing
                authorities and candidates) on--
                            (i) the total number of career reserved
                        positions at each agency;
                            (ii) the total number of vacant career
                        reserved positions at each agency;
                            (iii) of the positions under clause (ii),
                        the number for which candidates are being
                        sought;
                            (iv) the amount of time a career reserved
                        position is vacant;
                            (v) the amount of time it takes to hire a
                        candidate into a career reserved position;
                            (vi) the number of individuals who have
                        been certified in accordance with section
                        3393(c) of title 5, United States Code, and the
                        composition of that group of individuals with
                        regard to race, ethnicity, sex, age, and
                        individuals with disabilities;
                            (vii) the composition of the Senior
                        Executive Service with regard to race,
                        ethnicity, sex, age, and individuals with
                        disabilities;
                            (viii) the composition of executive
                        resources boards with regard to race,
                        ethnicity, sex, and individuals with
                        disabilities; and
                            (ix) the composition of qualifications
                        review boards with regard to race, ethnicity,
                        sex, and individuals with disabilities;
                    (H) make available to the public through the
                official public Internet site of the Office of
                Personnel Management, the data collected under
                subparagraph (G);
                    (I) establish and promote mentoring programs for
                potential candidates for the Senior Executive Service,
                including candidates who have been certified as having
                the executive qualifications necessary for initial
                appointment as a career appointee under a program
                established under to section 3396(a) of title 5, United
                States Code;
                    (J) conduct a continuing program for the
                recruitment of women, members of racial and ethnic
                minority groups, and individuals with disabilities for
                Senior Executive Service positions, with special
                efforts directed at recruiting from educational
                institutions, professional associations, and other
                sources;
                    (K) advise agencies on the best practices for an
                agency in utilizing or consulting with an agency's
                equal employment or diversity office or official (if
                the agency has such an office or official) with regard
                to the agency's Senior Executive Service appointments
                process; and
                    (L) evaluate and implement strategies to ensure
                that agencies conduct appropriate outreach to other
                agencies to identify candidates for Senior Executive
                Service positions.
    (d) Protection of Individually Identifiable Information.--For
purposes of subsection (c)(2)(H), the SES Resource Office shall combine
data for any agency that is not named in section 901(b) of chapter 31,
United States Code, to protect individually identifiable information.
    (e) Cooperation of Agencies.--The head of each agency shall provide
the Office of Personnel Management with such information as the SES
Resource Office may require in order to carry out subsection (c)(2)(G).
    (f) Staffing.--The Director of the Office of Personnel Management
shall make such appointments as necessary to staff the SES Resource
Office.

SEC. 5. CAREER APPOINTMENTS.

    (a) Promoting Diversity in the Career Appointments Process.--
Section 3393(b) of title 5, United States Code, is amended by inserting
after the first sentence the following: ``In establishing an executive
resources board, the head of the agency shall, to the extent
practicable, ensure diversity of the board and of any subgroup thereof
or other evaluation panel related to the merit staffing process for
career appointees, by including members of racial and ethnic minority
groups, women, and individuals with disabilities.''.
    (b) Regulations.--Not later than 1 year after the date of the
enactment of this Act, the Director shall promulgate regulations to
implement subsection (a).
    (c) Report.--Not later than 1 year after the date of the enactment
of this Act, the Director shall submit to the Committee on Homeland
Security and Governmental Affairs of the Senate and the Committee on
Oversight and Government Reform of the House of Representatives a
report evaluating agency efforts to improve diversity in executive
resources boards based on the information collected by the SES Resource
Office under section 4(c)(2)(G) (viii) and (ix).

SEC. 6. ENCOURAGING A MORE DIVERSE SENIOR EXECUTIVE SERVICE.

    (a) Senior Executive Service Diversity Plans.--
            (1) In general.--Not later than 1 year after the date of
        the enactment of this Act, each agency, in consultation with
        the Office of Personnel Management and the Chief Human Capital
        Officers Council, shall submit to the Office of Personnel
        Management a plan to enhance and maximize opportunities for the
        advancement and appointment of minorities, women, and
        individuals with disabilities in the agency to the Senior
        Executive Service. Agency plans shall be reflected in the
        strategic human capital plan.
            (2) Contents.--Agency plans shall address how the agency is
        identifying and eliminating barriers that impair the ability of
        minorities, women, and individuals with disabilities to obtain
        appointments to the Senior Executive Service and any actions
        the agency is taking to provide advancement opportunities,
        including--
                    (A) conducting outreach to minorities, women, and
                individuals within the agency and outside the agency;
                    (B) establishing and maintaining training and
                education programs to foster leadership development;
                    (C) identifying career enhancing opportunities for
                agency employees;
                    (D) assessing internal availability of candidates
                for Senior Executive Service positions; and
                    (E) conducting an inventory of employee skills and
                addressing current and potential gaps in skills and the
                distribution of skills.
            (3) Update of agency plans.--Agency plans shall be updated
        at least every 2 years during the 10 years following enactment
        of this Act. An agency plan shall be reviewed by the Office of
        Personnel Management and, if determined to provide sufficient
        assurances, procedures, and commitments to provide adequate
        opportunities for the advancement and appointment of
        minorities, women, and individuals with disabilities to the
        Senior Executive Service, shall be approved by such Office. An
        agency may, in updating its plan, submit to the Office of
        Personnel Management an assessment of the impacts of the plan.
    (b) Summary and Evaluation.--Not later than 180 days after the
deadline for the submission of any report or update under subsection
(a), the Director shall transmit to the Committee on Homeland Security
and Governmental Affairs of the Senate and the Committee on Oversight
and Government Reform of the House of Representatives a report
summarizing and evaluating the agency plans or updates (as the case may
be) so submitted.
    (c) Coordination.--The Office of Personnel Management shall, in
carrying out subsection (a), evaluate existing requirements under
section 717 of the Civil Rights Act of 1964 (42 U.S.C. 2000e-16) and
section 501 of the Rehabilitation Act of 1973 (29 U.S.C. 791) and
determine how agency reporting can be performed so as to be consistent
with, but not duplicative of, such sections and any other similar
requirements.

Output:
Senior Executive Service Diversity Assurance Act of 2009 - Requires the Director of the Office of Personnel Management (OPM) to establish within OPM the Senior Executive Service Resource Office (SES Resource Office). Makes it the mission of the SES Resource Office to: (1) improve the efficiency, effectiveness, and productivity of the Senior Executive Service (SES) through policy formulation and oversight; (2) advance the professionalism of the SES; and (3) recruit qualified individuals from appropriate sources to ensure that the SES is reflective of the nation's diversity. Sets forth the functions of the SES Resource Office with respect to the management, training, oversight, and recruitment activities of the SES.

Revises the career appointments recruiting process to require agency heads to ensure diversity of executive resources boards and any subgroup or other evaluation panel related to the merit staffing process for career appointees by including members of racial and ethnic minority groups, women, and individuals with disabilities.

Requires each federal agency to submit to OPM a plan to enhance and maximize opportunities for the advancement and appointment of minorities, women, and individuals with disabilities to the SES.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mortgage Insurance Fairness Act''.

SEC. 2. PREMIUMS FOR MORTGAGE INSURANCE.

    (a) In General.--Paragraph (3) of section 163(h) of the Internal
Revenue Code of 1986 (relating to qualified residence interest) is
amended by adding after subparagraph (D) the following new
subparagraph:
                    ``(E) Mortgage insurance premiums treated as
                interest.--
                            ``(i) In general.--Premiums paid or accrued
                        for qualified mortgage insurance by a taxpayer
                        during the taxable year in connection with
                        acquisition indebtedness with respect to a
                        qualified residence of the taxpayer shall be
                        treated for purposes of this subsection as
                        qualified residence interest.
                            ``(ii) Phaseout.--The amount otherwise
                        allowable as a deduction under clause (i) shall
                        be reduced (but not below zero) by 10 percent
                        of such amount for each $1,000 ($500 in the
                        case of a married individual filing a separate
                        return) (or fraction thereof) that the
                        taxpayer's adjusted gross income for the
                        taxable year exceeds $100,000 ($50,000 in the
                        case of a married individual filing a separate
                        return).''.
    (b) Definition and Special Rules.--Paragraph (4) of section 163(h)
of the Internal Revenue Code of 1986 (relating to other definitions and
special rules) is amended by adding at the end the following new
subparagraphs:
                    ``(E) Qualified mortgage insurance.--The term
                `qualified mortgage insurance' means--
                            ``(i) mortgage insurance provided by the
                        Veterans Administration, the Federal Housing
                        Administration, or the Rural Housing
                        Administration, and
                            ``(ii) private mortgage insurance (as
                        defined by section 2 of the Homeowners
                        Protection Act of 1998 (12 U.S.C. 4901), as in
                        effect on the date of the enactment of this
                        subparagraph).
                    ``(F) Special rules for prepaid qualified mortgage
                insurance.--Any amount paid by the taxpayer for
                qualified mortgage insurance that is properly allocable
                to any mortgage the payment of which extends to periods
                that are after the close of the taxable year in which
                such amount is paid shall be chargeable to capital
                account and shall be treated as paid in such periods to
                which so allocated. No deduction shall be allowed for
                the unamortized balance of such account if such
                mortgage is satisfied before the end of its term. The
                preceding sentences shall not apply to amounts paid for
                qualified mortgage insurance provided by the Veterans
                Administration or the Rural Housing Administration.''.

SEC. 3. INFORMATION RETURNS RELATING TO MORTGAGE INSURANCE.

    Section 6050H of the Internal Revenue Code of 1986 (relating to
returns relating to mortgage interest received in trade or business
from individuals) is amended by adding at the end the following new
subsection:
    ``(h) Returns Relating to Mortgage Insurance Premiums.--
            ``(1) In general.--The Secretary may prescribe, by
        regulations, that any person who, in the course of a trade or
        business, receives from any individual premiums for mortgage
        insurance aggregating $600 or more for any calendar year, shall
        make a return with respect to each such individual. Such return
        shall be in such form, shall be made at such time, and shall
        contain such information as the Secretary may prescribe.
            ``(2) Statement to be furnished to individuals with respect
        to whom information is required.--Every person required to make
        a return under paragraph (1) shall furnish to each individual
        with respect to whom a return is made a written statement
        showing such information as the Secretary may prescribe. Such
        written statement shall be furnished on or before January 31 of
        the year following the calendar year for which the return under
        paragraph (1) was required to be made.
            ``(3) Special rules.--For purposes of this subsection--
                    ``(A) rules similar to the rules of subsection (c)
                shall apply, and
                    ``(B) the term `mortgage insurance' means--
                            ``(i) mortgage insurance provided by the
                        Veterans Administration, the Federal Housing
                        Administration, or the Rural Housing
                        Administration, and
                            ``(ii) private mortgage insurance (as
                        defined by section 2 of the Homeowners
                        Protection Act of 1998 (12 U.S.C. 4901), as in
                        effect on the date of the enactment of this
                        subsection).''.

SEC. 4. EFFECTIVE DATE.

    The amendments made by this Act shall apply to amounts paid or
accrued after the date of enactment of this Act in taxable years ending
after such date.

Output: Mortgage Insurance Fairness Act - Amends the Internal Revenue Code to treat mortgage insurance premium payments as tax deductible interest. Phases out the deduction for taxpayers with adjusted gross incomes exceeding $100,000.