Input:
SECTION 1. AUTHORIZATION OF APPROPRIATIONS.

    (a) Merit Systems Protection Board.--Section 8(a)(1) of the
Whistleblower Protection Act of 1989 (5 U.S.C. 5509 note) is amended by
striking ``1998, 1999, 2000, 2001 and 2002'' and inserting ``2003,
2004, 2005, 2006, and 2007''.
    (b) Office of Special Counsel.--Section 8(a)(2) of the
Whistleblower Protection Act of 1989 (5 U.S.C. 5509 note) is amended by
striking ``1993, 1994, 1995, 1996, and 1997,'' and inserting ``2003,
2004, 2005, 2006, and 2007''.
    (c) Effective Date.--This section shall take effect on October 1,
2002.

SEC. 2. DISCLOSURE OF VIOLATIONS OF LAW; RETURN OF DOCUMENTS.

    Section 1213(g) of title 5, United States Code, is amended--
            (1) in paragraph (1), by striking the last sentence; and
            (2) by striking paragraph (3) and inserting the following:
            ``(3) If the Special Counsel does not transmit the
        information to the head of the agency under paragraph (2), the
        Special Counsel shall inform the individual of--
                    ``(A) the reasons why the disclosure may not be
                further acted on under this chapter; and
                    ``(B) other offices available for receiving
                disclosures, should the individual wish to pursue the
                matter further.''.

SEC. 3. PROTECTION OF CERTAIN DISCLOSURES OF INFORMATION BY FEDERAL
              EMPLOYEES.

    (a) Clarification of Disclosures Covered.--Section 2302(b)(8) of
title 5, United States Code, is amended--
            (1) in subparagraph (A)--
                    (A) by striking ``which the employee or applicant
                reasonably believes evidences'' and inserting ``,
                without restriction to time, place, form, motive,
                context, or prior disclosure made to any person by an
                employee or applicant, including a disclosure made in
                the ordinary course of an employee's duties that the
                employee or applicant reasonably believes is evidence
                of''; and
                    (B) in clause (i) by striking ``a violation'' and
                inserting ``any violation'';
            (2) in subparagraph (B)--
                    (A) by striking ``which the employee or applicant
                reasonably believes evidences'' and inserting ``,
                without restriction of time, place, form, motive,
                context, or prior disclosure made to any person by an
                employee or applicant, including a disclosure made in
                the ordinary course of an employee's duties to the
                Special Counsel, or to the Inspector General of an
                agency or another employee designated by the head of
                the agency to receive such disclosures, of information
                that the employee or applicant reasonably believes is
                evidence of''; and
                    (B) in clause (i), by striking ``a violation'' and
                inserting ``any violation''; and
            (3) by adding at the end the following:
                    ``(C) a disclosure that--
                            ``(i) is made by an employee or applicant
                        of information required by law or Executive
                        order to be kept secret in the interest of
                        national defense or the conduct of foreign
                        affairs that the employee or applicant
                        reasonably believes is evidence of--
                                    ``(I) any violation of any law,
                                rule, or regulation;
                                    ``(II) gross mismanagement, a gross
                                waste of funds, an abuse of authority,
                                or a substantial and specific danger to
                                public health or safety; or
                                    ``(III) a false statement to
                                Congress on an issue of material fact;
                                and
                            ``(ii) is made to--
                                    ``(I) a member of a committee of
                                Congress having a primary
                                responsibility for oversight of a
                                department, agency, or element of the
                                Federal Government to which the
                                disclosed information relates;
                                    ``(II) any other Member of Congress
                                who is authorized to receive
                                information of the type disclosed; or
                                    ``(III) an employee of the
                                executive branch or Congress who has
                                the appropriate security clearance for
                                access to the information disclosed.''.
    (b) Covered Disclosures.--Section 2302(b) of title 5, United States
Code, is amended--
            (1) in the matter following paragraph (12), by striking
        ``This subsection'' and inserting the following: ``This
        subsection''; and
            (2) by adding at the end the following: ``In this
        subsection, the term `disclosure' means a formal or informal
        communication or transmission.''.
    (c) Rebuttable Presumption.--Section 2308(b) of title 5, United
States Code, is amended by adding after the matter following paragraph
(12) (as amended by subsection (b) of this section) the following:
``For purposes of paragraph (8), any presumption relating to the
performance of a duty by an employee may be rebutted by substantial
evidence.''.
    (d) Nondisclosure Policies, Forms, and Agreements.--
            (1) Personnel action.--Section 2302(a)(2)(A) of title 5,
        United States Code, is amended--
                    (A) in clause (x), by striking ``and'' after the
                semicolon; and
                    (B) by redesignating clause (xi) as clause (xii)
                and inserting after clause (x) the following:
                            ``(xi) the implementation or enforcement of
                        any nondisclosure policy, form, or agreement;
                        and''.
    (e) Authority of Special Counsel Relating to Civil Actions.--
            (1) Representation of special counsel.--Section 1212 of
        title 5, United States Code, is amended by adding at the end
        the following:
    ``(h) Except as provided in section 518 of title 28, relating to
litigation before the Supreme Court, attorneys designated by the
Special Counsel may appear for the Special Counsel and represent the
Special Counsel in any civil action brought in connection with section
2302(b)(8) or subchapter III of chapter 73, or as otherwise authorized
by law.''.
            (2) Judicial review of merit systems protection board
        decisions.--Section 7703 of title 5, United States Code, is
        amended by adding at the end the following:
    ``(e) The Special Counsel may obtain review of any final order or
decision of the Board by filing a petition for judicial review in the
United States Courts of Appeals for the Federal Circuit if the Special
Counsel determines, in the discretion of the Special Counsel, that the
Board erred in deciding a case arising under section 2302(b)(8) or
subchapter III of chapter 73 and that the Board's decision will have a
substantial impact on the enforcement of section 2302(b)(8) or
subchapter III of chapter 73. If the Special Counsel was not a party or
did not intervene in a matter before the Board, the Special Counsel may
not petition for review of a Board decision under this section unless
the Special Counsel first petitions the Board for reconsideration of
its decision, and such petition is denied. In addition to the named
respondent, the Board and all other parties to the proceedings before
the Board shall have the right to appear in the proceedings before the
Court of Appeals. The granting of the petition for judicial review
shall be at the discretion of the Court of Appeals.''.

SEC. 4. NONDISCLOSURE POLICIES, FORMS, AND AGREEMENTS.

    (a) In General.--Each agreement in Standard Forms 312 and 4414 of
the Government and any other nondisclosure policy, form, or agreement
shall contain the following statement: ``These restrictions are
consistent with and do not supersede, conflict with, or otherwise alter
the employee obligations, rights, or liabilities created by Executive
Order No. 12958; section 7211 of title 5, United States Code (governing
disclosures to Congress); section 1034 of title 10, United States Code
(governing disclosure to Congress by members of the military); section
2302(b)(8) of title 5, United States Code (governing disclosures of
illegality, waste, fraud, abuse or public health or safety threats);
the Intelligence Identities Protection Act of 1982 (50 U.S.C. 421 et
seq.) (governing disclosures that could expose confidential Government
agents); and the statutes which protect against disclosure that may
compromise the national security, including sections 641, 793, 794,
798, and 952 of title 18, United States Code, and section 4(b) of the
Subversive Activities Act of 1950 (50 U.S.C. 783(b)). The definitions,
requirements, obligations, rights, sanctions, and liabilities created
by such Executive order and such statutory provisions are incorporated
into this agreement and are controlling.'' Any nondisclosure policy,
form, or agreement that does not contain the above statement may not be
implemented or enforced to the extent that it conflicts with language
in the above statement.
    (b) Persons Other Than Federal Employees.--Notwithstanding
subsection (a), a nondisclosure policy, form, or agreement that is to
be executed by a person connected with the conduct of an intelligence
or intelligence-related activity, other than an employee or officer of
the United States Government, may contain provisions appropriate to the
particular activity for which such document is to be used. Such form or
agreement shall, at a minimum, require that the person will not
disclose any classified information received in the course of such
activity unless specifically authorized to do so by the United States
Government. Such nondisclosure forms shall also make it clear that such
forms do not bar disclosures to Congress or to an authorized official
of an executive agency or the Department of Justice that are essential
to reporting a substantial violation of law.

Output: Reauthorizes appropriations under the Whistleblower Protection Act of 1989 for the Merit Systems Protection Board and the Office of Special Counsel.Repeals the requirement under Federal civil service provisions that the Special Counsel return any documents and other matter provided by the individual who made the disclosure.Includes as a protected disclosure by a Federal employee any lawful disclosure that an employee or applicant reasonably believes is credible evidence of waste, fraud, abuse, or gross mismanagement. Covers any disclosure of information without restriction to time, place, form, motive, or context, or prior disclosure made to any person by an employee or applicant, including a disclosure made in the ordinary course of any employee's duties, that the employee or applicant reasonably believes is evidence of any violation of any law, rule, or regulation, or other specified misconduct.Allows a presumption relating to the performance of a duty by an employee to be rebutted by substantial evidence.Permits representation by attorneys for the Office of the Special Counsel in civil actions brought in connection with such disclosures of information or provisions relating to political activities. Allows the Special Counsel to obtain judicial review of any final order or decision of the Merit Systems Protection Board with respect to a case concerning such a disclosure or provision.Requires each non-disclosure policy, form, or agreement to contain a statement that the restrictions are consistent with and do not supersede specified employee obligations, rights, or liabilities.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Business Activity Tax Simplification
Act of 2006''.

SEC. 2. REMOVAL OF CERTAIN LIMITATIONS ON THE APPLICATION OF PUBLIC LAW
              86-272.

    (a) Solicitations With Respect to Sales and Transactions of Other
Than Tangible Personal Property.--Section 101 of the Act entitled ``An
Act relating to the power of the States to impose net income taxes on
income derived from interstate commerce, and authorizing studies by
congressional committees of matters pertaining thereto'', approved
September 14, 1959 (15 U.S.C. 381 et seq.) is amended--
            (1) in subsection (a)(1) by striking ``of tangible'' and
        all that follows through ``State; and'' and inserting the
        following:
        ``or transactions, which orders are sent outside the State for
        approval or rejection and, if approved, are--
                    ``(A) in the case of tangible personal property,
                filled by shipment or delivery from a point outside the
                State; and
                    ``(B) in the case of all other forms of property,
                services, and other transactions, fulfilled from a
                point outside the State;
        and'';
            (2) in subsection (c)--
                    (A) by inserting ``or fulfilling transactions''
                after ``making sales'';
                    (B) by inserting ``or transactions'' after
                ``sales'' the other places it appears;
                    (C) by striking ``of tangible personal property''
                the first place it appears; and
                    (D) by striking ``, of tangible personal
                property''; and
            (3) in subsection (d)(1) by striking ``the sale of,
        tangible personal property'' and inserting ``a sale or
        transaction,''.
    (b) Application of Prohibitions to Other Business Activity Taxes.--
Title I of the Act entitled ``An Act relating to the power of the
States to impose net income taxes on income derived from interstate
commerce, and authorizing studies by congressional committees of
matters pertaining thereto'', approved September 14, 1959 (15 U.S.C.
381 et seq.) is amended by adding at the end the following:
    ``Sec. 105. Beginning with taxable periods beginning on or after
the first day of the first calendar year that begins after the date of
the enactment of the Business Activity Tax Simplification Act of 2006,
the prohibitions of section 101 that apply with respect to net income
taxes shall also apply with respect to each other business activity
tax, as defined in section 4 of the Business Activity Tax
Simplification Act of 2006. A State or political subdivision thereof
may not assess or collect any tax which by reason of this section the
State or political subdivision may not impose.''.
    (c) Effective Date of Subsection (a) Amendments.--The amendments
made by subsection (a) shall apply with respect to the imposition,
assessment, and collection of taxes for taxable periods beginning on or
after the first day of the first calendar year that begins after the
date of the enactment of the Business Activity Tax Simplification Act
of 2006.

SEC. 3. JURISDICTIONAL STANDARD FOR STATE AND LOCAL NET INCOME TAXES
              AND OTHER BUSINESS ACTIVITY TAXES.

    (a) In General.--No taxing authority of a State shall have power to
impose, assess, or collect a net income tax or other business activity
tax on any person relating to such person's activities in interstate
commerce unless such person has a physical presence in the State during
the taxable period with respect to which the tax is imposed.
    (b) Requirements for Physical Presence.--For the purposes of
subsection (a), a person has a physical presence in a State only if
such person's business activities in the State include any of the
following, collectively and on more than 21 days in the aggregate,
during such person's taxable year:
            (1) Being an individual physically in the State, or
        assigning one or more employees to be in the State, except that
        the following shall be excluded in determining whether such 21-
        day limit has been exceeded:
                    (A) Activities in connection with a possible or an
                actual purchase of goods or services, for consumption
                by the person's business.
                    (B) Gathering news for print, broadcast, or other
                distribution through the news media.
                    (C) Meeting government officials for purposes other
                than selling goods or services, for consumption by such
                government.
                    (D) Merely attending educational or training
                conferences, seminars or other similar functions.
                    (E) Nonprofit participation in charitable
                activities.
            (2) Using the services of an agent (excluding an employee)
        to establish or maintain the market in the State, if such agent
        does not perform business services in the State for any other
        person during such taxable year.
            (3) The leasing or owning of tangible personal property or
        of real property in the State, except that the following shall
        be excluded in determining whether such 21-day limit has been
        exceeded:
                    (A) Tangible personal property located in the State
                for purposes of being assembled, manufactured,
                processed, or tested by another person for the benefit
                of the owner or lessee, or used to furnish a service to
                the owner or lessee by another person.
                    (B) Marketing or promotional materials distributed
                in the State.
                    (C) Any property to the extent used ancillary to an
                activity excluded from the computation of the 21-day
                period based on paragraph (1) or (2).
    (c) Taxable Periods Not Consisting of a Year.--If the taxable
period for which the tax is imposed is not a year, then any
requirements expressed in days for establishing physical presence under
this Act shall be adjusted pro rata accordingly.
    (d) Exceptions.--
            (1) Domestic business entities and individuals domiciled
        in, or residents of, the state.--Subsection (a) does not apply
        with respect to--
                    (A) a person (other than an individual) that is
                incorporated or formed under the laws of the State (or
                domiciled in the State) in which the tax is imposed; or
                    (B) an individual who is domiciled in, or a
                resident of, the State in which the tax is imposed.
            (2) Taxation of partners and similar persons.--This section
        shall not be construed to modify or affect any State business
        activity tax liability of an owner or beneficiary of an entity
        that is a partnership, an S corporation (as defined in section
        1361 of the Internal Revenue Code of 1986 (26 U.S.C. 1361)), a
        limited liability company, a trust, an estate, or any other
        similar entity, if the entity has a physical presence in the
        State in which the tax is imposed.
            (3) Preservation of authority.--This section shall not be
        construed to modify, affect, or supersede the authority of a
        State to bring an enforcement action against a person or entity
        that may be engaged in an illegal activity, a sham transaction,
        or any perceived or actual abuse in its business activities if
        such enforcement action does not modify, affect, or supersede
        the operation of any provision of this Act or of any other
        Federal law.
            (4) Certain activities.--With respect to the following,
        subsection (b) shall be read by substituting ``at least one
        day'' for ``more than 21 days in the aggregate'':
                    (A) The sale within a State of tangible personal
                property, if delivery of the property originates and is
                completed within the State.
                    (B) The performance of services that physically
                affect real property within a State.
            (5) Exception relating to certain performances and sporting
        events.--With respect to the taxation of the following,
        subsection (b) shall be read by substituting ``at least one
        day'' for ``more than 21 days in the aggregate'':
                    (A) A live performance in a State, before a live
                audience of more than 100 individuals.
                    (B) A live sporting event in a State before more
                than 100 spectators present at the event.
    (e) Rule of Construction.--This section shall not be construed to
modify, affect, or supersede the operation of title I of the Act
entitled ``An Act relating to the power of the States to impose net
income taxes on income derived from interstate commerce, and
authorizing studies by congressional committees of matters pertaining
thereto'', approved September 14, 1959 (15 U.S.C. 381 et seq.).

SEC. 4. DEFINITIONS.

    The following definitions apply in this Act:
            (1) Net income tax.--The term ``net income tax'' has the
        meaning given that term for the purposes of the Act entitled
        ``An Act relating to the power of the States to impose net
        income taxes on income derived from interstate commerce, and
        authorizing studies by congressional committees of matters
        pertaining thereto'', approved September 14, 1959 (15 U.S.C.
        381 et seq.).
            (2) Other business activity tax.--
                    (A) The term ``other business activity tax''
                means--
                            (i) a tax imposed on or measured by gross
                        receipts, gross income, or gross profits;
                            (ii) a business license tax;
                            (iii) a business and occupation tax;
                            (iv) a franchise tax;
                            (v) a single business tax or a capital
                        stock tax; or
                            (vi) any other tax imposed by a State on a
                        business for the right to do business in the
                        State or measured by the amount of, or economic
                        results of, business or related activity
                        conducted in the State.
                    (B) The term ``other business activity tax'' does
                not include a sales tax, a use tax, or a similar tax,
                imposed as the result of the sale or acquisition of
                goods or services, whether or not denominated a tax
                imposed on the privilege of doing business.
            (3) State.--The term ``State'' means any of the several
        States, the District of Columbia, or any territory or
        possession of the United States, or any political subdivision
        of any of the foregoing.
            (4) Tangible personal property.--The term ``tangible
        personal property'' does not include computer software that is
        owned and licensed by the owner to another person.

SEC. 5. EFFECTIVE DATE.

    Except as provided otherwise in this Act, this Act applies with
respect to taxable periods beginning on and after the first day of the
first year that begins after the date of enactment of this Act.

Output:
Business Activity Tax Simplification Act of 2006 - Extends the general federal prohibition against state taxation (i.e., net income taxation) of interstate commerce to include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected). Extends such prohibition to other business activity taxes (defined as taxes imposed on or measured by gross receipts, gross income, or gross profits, a business license tax, a business and occupation tax, a franchise tax, a single business tax or a capital stock tax, or any other tax based on business activity).

Prohibits state taxation of activities in interstate commerce unless the taxpayer has a physical presence in the taxing state. Defines "physical presence in a state" to mean business and leasing activities for more than 21 days in the taxing state. Disregards in determining such 21-day period: (1) activities relating to the purchase of goods or services for a business; (2) news-gathering activities; (3) certain meetings with government officials; (4) attending educational or training conferences; or (5) participation in charitable activities. Reduces the 21-day period to one day for: (1) live performances and sporting events in the taxing state when the audience is more than 100 individuals; (2) sales of tangible personal property made in the taxing state if delivery is completed in such state; and (3) the performance of services that physically affect real property within the taxing state.

Excludes from this Act's prohibition against state taxation: (1) entities incorporated or formed under the laws of such state; (2) individuals domiciled in such state; and (3) the owner or beneficiary of a partnership, S corporation, limited liability company, or similar entity that has a physical presence in the taxing state.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Secure Annuity Income for Life Act
of 2003''.

SEC. 2. EXCLUSION OF PERCENTAGE OF LIFETIME ANNUITY PAYMENTS.

    (a) Qualified Plans.--Subsection (e) of section 402 of the Internal
Revenue Code of 1986 (relating to exempt trusts) is amended by adding
at the end the following:
            ``(7) Exclusion of percentage of lifetime annuity
        payments.--
                    ``(A) In general.--In the case of a lifetime
                annuity payment from a qualified trust (within the
                meaning of subsection (c)(8)(A)) to a qualified
                distributee, gross income shall not include 15 percent
                of the amount otherwise includible in gross income
                (determined without regard to this paragraph).
                    ``(B) Definitions and special rules.--For purposes
                of this paragraph--
                            ``(i) Lifetime annuity payment.--
                                    ``(I) In general.--The term
                                `lifetime annuity payment' means a
                                distribution which is a part of a
                                series of substantially equal periodic
                                payments (made not less frequently than
                                annually) made over the life of the
                                qualified distributee or the joint
                                lives of the qualified distributee and
                                the qualified distributee's designated
                                beneficiary.
                                    ``(II) Exceptions.--Annuity
                                payments shall not fail to be treated
                                as part of a series of substantially
                                equal periodic payments because the
                                amount of the periodic payments may
                                vary in accordance with investment
                                experience, reallocations among
                                investment options, actuarial gains or
                                losses, cost of living indices, or
                                similar fluctuating criteria. The
                                availability of a commutation benefit,
                                a minimum period of payments certain,
                                or a minimum amount to be paid in any
                                event shall not affect the treatment of
                                a distribution as a lifetime annuity
                                payment. In the case of lifetime
                                annuity payments being made to a
                                qualified trust, payments by the
                                qualified trust to a qualified
                                distributee of the entire amount
                                received by the qualified trust with
                                respect to the qualified distributee
                                shall constitute lifetime annuity
                                payments.
                            ``(ii) Qualified distributee.--The term
                        `qualified distributee' means the employee, the
                        surviving spouse of the employee, and an
                        alternate payee who is the spouse or former
                        spouse of the employee.
                            ``(iii) Limitation.--With respect to any
                        qualified distributee, subparagraph (A) shall
                        not apply to any lifetime annuity payment to
                        the extent that such payments, when added to
                        all previous payments under such annuity to
                        such qualified distributee during the taxable
                        year, exceed 50 percent of the applicable
                        amount for such year under section
                        415(c)(1)(A). For purposes of this clause, all
                        lifetime annuity payments received by a
                        qualified distributee shall be taken into
                        account to the extent that such payments are
                        subject to this paragraph or to rules similar
                        to the rules of this paragraph.
                    ``(C) Recapture tax.--
                            ``(i) In general.--If--
                                    ``(I) a portion of a lifetime
                                annuity payment is not includible in
                                gross income by reason of subparagraph
(A), and
                                    ``(II) the series of payments of
                                which such payment is a part is
                                subsequently modified (other than by
                                reason of death or disability) so that
                                some or all future payments are not
                                lifetime annuity payments,
                        the qualified distributee's gross income for
                        the first taxable year in which such
                        modification occurs shall be increased by an
                        amount, determined under rules prescribed by
                        the Secretary, equal to the amount which (but
                        for subparagraph (A)) would have been
                        includible in the qualified distributee's gross
                        income if the modification had been in effect
                        at all times, plus interest for the deferral
                        period.
                            ``(ii) Deferral period.--For purposes of
                        clause (i), the term `deferral period' means
                        the period beginning with the taxable year in
                        which (without regard to subparagraph (A)) the
                        payment would have been includible in gross
                        income and ending with the taxable year in
                        which the modification described in clause
                        (i)(II) occurs.''.
    (b) Section 403(a) Plans.--Paragraph (4) of section 403(a) of such
Code (relating to qualified annuity plans) is amended by adding at the
end the following new subparagraph:
                    ``(C) Exclusion of percentage of lifetime annuity
                payments.--Rules similar to the rules of section
                402(e)(7) shall apply to distributions under any
                annuity contract to which this subsection applies.''.
    (c) Section 403(b) Plans.--Section 403(b) of such Code (relating to
purchased annuities) is amended by adding at the end the following new
paragraph:
            ``(14) Exclusion of percentage of lifetime annuity
        payments.--Rules similar to the rules of section 402(e)(7)
        shall apply to distributions under any annuity contract to
        which this subsection applies.''.
    (d) IRAs.--Section 408(d) of such Code (relating to tax treatment
of distributions) is amended by adding at the end the following new
paragraph:
            ``(8) Exclusion of percentage of lifetime annuity
        payments.--Rules similar to the rules of section 402(e)(7)
        shall apply to distributions out of an individual retirement
        plan.''.
    (e) Section 457 Plans.--Section 457(e) of such Code (relating to
special rules for deferred compensation plans) is amended by adding at
the end the following new paragraph:
            ``(18) Exclusion of percentage of lifetime annuity
        payments.--Rules similar to the rules of section 402(e)(7)
        shall apply to distributions from an eligible deferred
        compensation plan of an eligible employer described in
        subsection (e)(1)(A).''.
    (f) Effective Date.--The amendments made by this section shall
apply to distributions made after December 31, 2003.

SEC. 3. NOTICE OF EQUIVALENT ANNUITY.

    (a) In General.--Paragraph (1) of section 402(f) of the Internal
Revenue Code of 1986 is amended by striking ``and'' at the end of
subparagraph (D), by striking the period at the end of subparagraph (E)
and inserting ``and'', and by inserting after subparagraph (E) the
following new subparagraph:
                    ``(F) in the case of a participant receiving a
                benefit to which section 401(a)(11)(A) does not apply,
                in accordance with rules prescribed by the Secretary,
                of the amount of a lifetime annuity payment (as defined
                in section 402(e)(7)(D)) that is the actuarial
                equivalent of account balances specified in such
                rules.''.
    (b) Rules and Model Notice.--The Secretary of the Treasury shall,
within 180 days of the date of enactment of this Act, issue rules and a
model notice provision under section 402(f)(1)(F) of the Internal
Revenue Code of 1986.
    (c) Effective Date.--The amendments made by this section shall
apply to distributions made after the date that is one year after the
date of enactment of this Act.

Output:
Secure Annuity Income for Life Act of 2003 - Amends the Internal Revenue Code to exclude from gross income a percentage of lifetime annuity payments from a qualified trust to a qualified distributee. Provides for recapture and taxation of payments that are modified (other than by death or disability) so as to not qualify as lifetime annuity payments.

Applies such exclusion to: (1) section 403(a) plans (employee annuities); (2) section 403(b) plans (public schools and certain tax exempt organizations); (3) section 408 plans (individual retirement accounts); and (4) section 457 plans (deferred compensation plans for State and local governments and tax-exempt organizations).

Defines: (1) "lifetime annuity payment"; and (2) "qualified distributee."


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Drug Policy Act of 1993''.

SEC. 2. ESTABLISHMENT.

    There is established a commission to be known as the ``Commission
on National Drug Policy''.

SEC. 3. DUTIES OF COMMISSION.

    (a) Study.--The Commission shall conduct a study of the unlawful
production, distribution, and use of controlled substances, including--
            (1) an investigation into the various causes of the
        unlawful use in the United States of controlled substances and
        the relative significance of the various causes;
            (2) an evaluation of the efficacy of existing Federal laws
        regarding the unlawful production, distribution, and use of
        controlled substances, including the efficacy of Federal
        minimum sentences for violations of the laws regarding the
        unlawful sale and use of controlled substances;
            (3) an analysis of the costs, benefits, risks, and
        advantages of the present national policy regarding controlled
        substances and of potential modifications of that policy,
        including an analysis of what proportion of the funds dedicated
        to combating the unlawful sale and use of controlled substances
        should be devoted to--
                    (A) interdicting controlled substances entering the
                United States unlawfully;
                    (B) enforcing Federal laws relating the unlawful
                production, distribution, and use of controlled
                substances;
                    (C) education and other forms of preventing the
                unlawful use of controlled substances; or
                    (D) rehabilitating individuals who use controlled
                substances unlawfully; and
            (4) an analysis of methods of rehabilitation, including an
        evaluation of the efficacy of current methods and suggestions
        for new methods.
    (b) Report.--Within 18 months after the date on which funds first
become available to carry out this Act, the Commission--
            (1) shall submit to the President, the Speaker of the House
        of Representatives, and the President pro tempore of the Senate
        a comprehensive report on the study conducted under subsection
        (a), and
            (2) shall make the report available to the public upon
        request.
The report shall include the Commission's conclusions and
recommendations which at least a majority of the Commission have agreed
upon and the Commission's proposals for legislation and administrative
action necessary to carry out the Commission's recommendations.

SEC. 4. MEMBERSHIP.

    (a) Number and Appointment.--The Commission shall be composed of 13
members appointed as follows from among qualified individuals:
            (1) By the president.--Five members appointed by the
        President of the United States, not more than 3 of whom may be
        members of the same political party.
            (2) By leaders of the senate.--Two members each appointed
        by the majority leader of the Senate and the minority leader of
        the Senate, not more than 2 of whom shall be members of the
        same political party.
            (3) By leaders of the house.--Two members each appointed by
        the Speaker of the House of Representatives and the minority
        leader of the House of Representatives, not more than 2 of whom
        shall be members of the same political party.
Appointments to the Commission shall be made not later than 60 days
after the date of the enactment of this Act.
    (b) Qualifications.--For purposes of subsection (a), individuals
representing the professions that deal with those who produce,
distribute, and use controlled substances unlawfully are qualified to
be appointed to the Commission and individuals who hold an elected
Federal office are not qualified for appointment to the Commission.
Each appointing authority named in subsection (a) should consider
appointing individuals who are--
            (1) law enforcement officials;
            (2) physicians;
            (3) social workers;
            (4) judges and attorneys;
            (5) Drug Enforcement Agency staff;
            (6) drug rehabilitation counselors;
            (7) religious leaders;
            (8) community leaders from inner-city communities;
            (9) educators; or
            (10) individuals with academic expertise in issues
        surrounding the unlawful production, distribution, and use of
        controlled substances.
    (c) Terms.--Each member shall be appointed for the life of the
Commission.
    (d) Vacancies.--A vacancy on the Commission resulting from the
death or resignation of a member shall not affect the powers of the
Commission. If a vacancy occurs on the Commission, a new member shall
be appointed in the same manner as the original member was appointed.
    (e) Basic Pay.--
            (1) Rates of pay.--Except as provided in paragraph (2),
        members of the Commission shall be paid at a rate not to exceed
        the daily equivalent of the maximum annual rate of pay for
        grade GS-15 of the General Schedule in effect under section
        5332 of title 5, United States Code, for each day (including
        travel time) during which they are engaged in the performance
        of the duties of the Commission.
            (2) Prohibition of compensation of federal employees.--
        Members of the Commission who are full-time officers or
        employees of the United States may not receive additional pay,
        allowances, or benefits by reason of their service on the
        Commission, except as provided in paragraph (3).
            (3) Travel expenses.--While away from their homes or
        regular places of business in the performance of the duties of
        the Commission, members of the Commission shall be allowed
        travel expenses, including a per diem allowance in lieu of
        subsistence, in the same manner as persons employed
        intermittently in Government service are allowed travel
        expenses under sections 5703 of title 5, United States Code.
    (f) Quorum.--Seven members of the Commission shall constitute a
quorum, but a lesser number may hold hearings.
    (g) Chairperson; Vice Chairperson.--At the time of appointment, the
President shall designate 1 of the members of the Commission as the
chairperson and 1 of the members of the Commission as the vice
chairperson.
    (h) Meetings.--The Commission shall meet at the call of the
chairperson or a majority of the members of the Commission but not less
often than once a month.

SEC. 5. STAFF OF COMMISSION; EXPERTS AND CONSULTANTS.

    (a) Staff.--
            (1) Appointment and pay.--The Commission may appoint and
        fix the pay of personnel as it considers appropriate.
            (2) Applicability of Certain Civil Service Laws.--The staff
        of the Commission may be appointed without regard to the
        provisions of title 5, United States Code, governing
        appointments in the competitive service and may be paid without
        regard to the provisions of chapter 51 and subchapter III of
        chapter 53 of that title relating to classification and General
        Schedule pay rates except that an individual so appointed may
        not receive pay in excess of the maximum annual rate of pay for
        grade GS-15 of the General Schedule in effect under section
        5332 of title 5, United States Code.
    (b) Experts and Consultants.--The Commission may procure temporary
or intermittent services under section 3109(b) of title 5, United
States Code, at a rate of pay not to exceed the daily equivalent of the
maximum annual rate of pay for grade GS-15 of the General Schedule in
effect under section 5332 of title 5, United States Code.
    (c) Staff of Federal Agencies.--At the request of the Commission,
the head of any Federal agency may detail, on a reimbursable basis, any
of the personnel of that agency to the Commission to carry out this
Act.

SEC. 6. POWERS OF COMMISSION.

    (a) Hearings and Sessions.--
            (1) Authority.--To carry out this Act, the Commission may
        hold the hearings, sit and act at the times and places, take
        the testimony, and receive the evidence that the Commission
        considers appropriate.
            (2) Open meetings.--The Commission shall be considered an
        agency for the purposes of section 552b of title 5, United
        States Code, relating to the requirement that meetings of
        Federal agencies be open to the public.
            (3) Transcripts.--Transcripts of a hearing held under
        paragraph (1) shall be published and shall be made available,
        upon request, to the public within a reasonable time after the
        conclusion of the hearing.
    (b) Powers of Members and Agents.--If authorized by the Commission,
any member or agent of the Commission may take any action that the
Commission is authorized to take by this section.
    (c) Obtaining Official Information.--
            (1) Authority and procedure for obtaining information.--
        Notwithstanding section 552a of title 5 or any other
        restriction on the disclosure of information, the Commission
        may secure directly from any Federal agency information
        necessary to enable it to carry out this Act. At the request of
        the chairperson of the Commission, the head of the agency shall
        furnish the information to the Commission.
            (2) Use and disclosure of information.--The Commission
        shall be subject to the same restrictions regarding the use or
        disclosure of any information obtained from any Federal agency
        under this subsection as are applicable to the use or
        disclosure of the information by the Federal agency from which
        it is obtained.
    (d) Mails.--The Commission may use the United States mails in the
same manner and under the same conditions as other Federal agencies.
    (e) Administrative Support Services.--At the request of the
Commission, the Administrator of General Services shall provide to the
Commission, on a reimbursable basis, the administrative support
services necessary for the Commission to carry out this Act.
    (f) Expenditures and Contracts.--The Commission may make
expenditures and enter into contracts for the procurement of the
supplies, services, and property the Commission considers appropriate
to carry out this Act. The aggregate amount of such expenditures and
contracts may be made only to the extent or in the amounts provided in
appropriations Acts.

SEC. 7. TERMINATION.

    The Commission shall terminate 60 days after submitting the report
required by section 3(b).

SEC. 8. DEFINITIONS.

    For purposes of this Act:
            (1) Commission.--The term ``Commission'' means the
        Commission on National Drug Policy established by section 2.
            (2) Controlled substance.--The term ``controlled
        substance'' means a controlled substance as defined by section
        102(6) of the Controlled Substances Act (21 U.S.C. 802(6)).
            (3) Distribute.--The term ``distribute'' means distribute
        as defined by section 102(11) of the Controlled Substances Act
        (21 U.S.C. 802(11)).
            (4) Federal agency.--The term ``Federal agency'' means an
        executive agency as defined by section 105 of title 5, United
        States Code.
            (5) Production.--The term ``production'' means production
        as defined by section 102(22) of the Controlled Substances Act
        (21 U.S.C. 802(22)).

Output: National Drug Policy Act of 1993 - Establishes the Commission on National Drug Policy to study and report to the President and the Congress on the unlawful production, distribution, and use of controlled substances.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Unlisted Trading Privileges Act of
1994''.
SEC. 2. AMENDMENTS TO THE SECURITIES EXCHANGE ACT OF 1934.
    (a) Unlisted Trading Privileges.--Section 12(f) of the Securities
Exchange Act of 1934 (15 U.S.C. 78l(f)) is amended by striking
paragraphs (1) and (2) and inserting the following:
    ``(f)(1)(A) Notwithstanding the preceding subsections of this
section, any national securities exchange, in accordance with the
requirements of this subsection and the rules hereunder, may extend
unlisted trading privileges to--
        ``(i) any security that is listed and registered on a national
    securities exchange, subject to subparagraph (B); and
        ``(ii) any security that is otherwise registered pursuant to
    this section, or that would be required to be so registered except
    for the exemption from registration provided in subparagraph (B) or
    (G) of subsection (g)(2), subject to subparagraph (E) of this
    paragraph.
    ``(B) A national securities exchange may not extend unlisted
trading privileges to a security described in subparagraph (A)(i)
during such interval, if any, after the commencement of an initial
public offering of such security, as is or may be required pursuant to
subparagraph (C).
    ``(C) Not later than 180 days after the date of enactment of the
Unlisted Trading Privileges Act of 1994, the Commission shall
prescribe, by rule or regulation, the duration of the interval referred
to in subparagraph (B), if any, as the Commission determines to be
necessary or appropriate for the maintenance of fair and orderly
markets, the protection of investors and the public interest, or
otherwise in furtherance of the purposes of this title. Until the
earlier of the effective date of such rule or regulation or 240 days
after such date of enactment, such interval shall begin at the opening
of trading on the day on which such security commences trading on the
national securities exchange with which such security is registered and
end at the conclusion of the next day of trading.
    ``(D) The Commission may prescribe, by rule or regulation such
additional procedures or requirements for extending unlisted trading
privileges to any security as the Commission deems necessary or
appropriate for the maintenance of fair and orderly markets, the
protection of investors and the public interest, or otherwise in
furtherance of the purposes of this title.
    ``(E) No extension of unlisted trading privileges to securities
described in subparagraph (A)(ii) may occur except pursuant to a rule,
regulation, or order of the Commission approving such extension or
extensions. In promulgating such rule or regulation or in issuing such
order, the Commission--
        ``(i) shall find that such extension or extensions of unlisted
    trading privileges is consistent with the maintenance of fair and
    orderly markets, the protection of investors and the public
    interest, and otherwise in furtherance of the purposes of this
    title;
        ``(ii) shall take account of the public trading activity in
    such securities, the character of such trading, the impact of such
    extension on the existing markets for such securities, and the
    desirability of removing impediments to and the progress that has
    been made toward the development of a national market system; and
        ``(iii) shall not permit a national securities exchange to
    extend unlisted trading privileges to such securities if any rule
    of such national securities exchange would unreasonably impair the
    ability of a dealer to solicit or effect transactions in such
    securities for its own account, or would unreasonably restrict
    competition among dealers in such securities or between such
    dealers acting in the capacity of market makers who are specialists
    and such dealers who are not specialists.
    ``(F) An exchange may continue to extend unlisted trading
privileges in accordance with this paragraph only if the exchange and
the subject security continue to satisfy the requirements for
eligibility under this paragraph, including any rules and regulations
issued by the Commission pursuant to this paragraph, except that
unlisted trading privileges may continue with regard to securities
which had been admitted on such exchange prior to July 1, 1964,
notwithstanding the failure to satisfy such requirements. If unlisted
trading privileges in a security are discontinued pursuant to this
subparagraph, the exchange shall cease trading in that security, unless
the exchange and the subject security thereafter satisfy the
requirements of this paragraph and the rules issued hereunder.
    ``(G) For purposes of this paragraph--
        ``(i) a security is the subject of an initial public offering
    if--
            ``(I) the offering of the subject security is registered
        under the Securities Act of 1933; and
            ``(II) the issuer of the security, immediately prior to
        filing the registration statement with respect to the offering,
        was not subject to the reporting requirements of section 13 or
        15(d) of this title; and
        ``(ii) an initial public offering of such security commences at
    the opening of trading on the day on which such security commences
    trading on the national securities exchange with which such
    security is registered.
    ``(2)(A) At any time within 60 days of commencement of trading on
an exchange of a security pursuant to unlisted trading privileges, the
Commission may summarily suspend such unlisted trading privileges on
the exchange. Such suspension shall not be reviewable under section 25
of this title and shall not be deemed to be a final agency action for
purposes of section 704 of title 5, United States Code. Upon such
suspension--
        ``(i) the exchange shall cease trading in the security by the
    close of business on the date of such suspension, or at such time
    as the Commission may prescribe by rule or order for the
    maintenance of fair and orderly markets, the protection of
    investors and the public interest, or otherwise in furtherance of
    the purposes of this title; and
        ``(ii) if the exchange seeks to extend unlisted trading
    privileges to the security, the exchange shall file an application
    to reinstate its ability to do so with the Commission pursuant to
    such procedures as the Commission may prescribe by rule or order
    for the maintenance of fair and orderly markets, the protection of
    investors and the public interest, or otherwise in furtherance of
    the purposes of this title.
    ``(B) A suspension under subparagraph (A) shall remain in effect
until the Commission, by order, grants approval of an application to
reinstate, as described in subparagraph (A)(ii).
    ``(C) A suspension under subparagraph (A) shall not affect the
validity or force of an extension of unlisted trading privileges in
effect prior to such suspension.
    ``(D) The Commission shall not approve an application by a national
securities exchange to reinstate its ability to extend unlisted trading
privileges to a security unless the Commission finds, after notice and
opportunity for hearing, that the extension of unlisted trading
privileges pursuant to such application is consistent with the
maintenance of fair and orderly markets, the protection of investors
and the public interest, and otherwise in furtherance of the purposes
of this title. If the application is made to reinstate unlisted trading
privileges to a security described in paragraph (1)(A)(ii), the
Commission--
        ``(i) shall take account of the public trading activity in such
    security, the character of such trading, the impact of such
    extension on the existing markets for such a security, and the
    desirability of removing impediments to and the progress that has
    been made toward the development of a national market system; and
        ``(ii) shall not grant any such application if any rule of the
    national securities exchange making application under this
    subsection would unreasonably impair the ability of a dealer to
    solicit or effect transactions in such security for its own
    account, or would unreasonably restrict competition among dealers
    in such security or between such dealers acting in the capacity of
    marketmakers who are specialists and such dealers who are not
    specialists.''.
    (b) Conforming Amendment.--Section 12(f)(3) of the Securities
Exchange Act of 1934 (15 U.S.C. 78l(f)(3)) is amended by striking ``The
Commission'' and inserting ``Notwithstanding paragraph (2), the
Commission''.

                               Speaker of the House of Representatives.

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

Output:
Unlisted Trading Privileges Act of 1994 - Amends the Securities Exchange Act of 1934 to modify the guidelines under which a national securities exchange may extend unlisted trading privileges for corporate securities.
Directs the Securities and Exchange Commission to prescribe, as necessary, the time period after commencement of an initial public offering during which a national securities exchange is prohibited from extending unlisted trading privileges.
Subjects the extension of unlisted trading privileges by a national securities exchange to Commission rules and/or approval.  Provides for suspension and reinstatement of such privileges.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Genetically Engineered
Pharmaceutical and Industrial Crop Safety Act of 2003''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) A pharmaceutical crop or industrial crop is a plant
        that has been genetically engineered to produce a medical or
        industrial product, including a human or veterinary drug,
        biologic, industrial, or research chemical, or enzyme.
            (2) The Department of Agriculture has issued ``split
        approval'' permits to allow the cultivation of 10 food crops
        genetically engineered to produce biopharmaceuticals or
        chemicals that are not approved for human consumption. As of
        January 1, 2003, more than 300 field trials have been conducted
        in the United States. In nearly 70 percent of these tests, corn
        has been the crop used, but other crops tested include soybean,
        tobacco, rice, alfalfa, barley, rapeseed (canola), wheat,
        tomato, safflower, and sugercane.
            (3) Many of the novel substances produced in pharmaceutical
        crops and industrial crops exhibit high levels of biological
        activity and are intended to be used for particular medical or
        industrial purposes, under very controlled circumstances. None
        of these substances is intended to be incorporated in food or
        to be spread into the environment.
            (4) The magnitude of the risks posed by pharmaceutical
        crops and industrial crops depends on many factors, including
        the chemicals involved, the organisms or environments exposed,
        and the level and duration of the exposure. Humans, animals,
        and the environment at large could be at risk from
        contamination, a major concern of which is that bioactive
        nonfood substances, which have not been tested, will
        contaminate or otherwise adversely affect the food supply.
        Substances intended for use as human drugs are especially
        problematic because they are intended to be biologically active
        in people.
            (5) Pharmaceutical crops and industrial crops also pose
        substantial liability and other economic risks to farmers,
        grain handlers, food companies, and other persons in the food
        and feed supply chain. These risks include liability for
        contamination episodes, costly food recalls, losses in export
        markets, reduced prices for a contaminated food or feed crop,
        and loss of confidence in the safety of the American food
        supply among foreign importers and consumers of American
        agricultural commodities.
            (6) These risks necessitate a zero tolerance standard for
        the presence of pharmaceutical crops and industrial crops and
        their byproducts in crops used to produce human food or animal
        feed.
            (7) While there presently exists a pro forma zero tolerance
        standard, the Department of Agriculture and experts in the
        field acknowledge that contamination of human food and animal
        feed is inevitable due to the inherent imprecision of
        biological and agricultural systems, as well as the laxity of
        the regulatory regime. This is illustrated, for example, in the
        Department of Agriculture's regulations, which aim not for
        prevention (recognized as unattainable), but rather mitigation
        of the gene flow that results in contamination of food/feed
        crops with these substances. Some experts in the field are
        calling for establishment of tolerances, despite the potential
        risks involved.
            (8) Therefore, appropriate regulatory controls, as
        established by this Act, are urgently needed to ensure that
        pharmaceutical crops and industrial crops and their byproducts
        do not enter human food or animal feed crops at any level.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) The term ``genetically engineered plant'' means a plant
        that contains a genetically engineered material or was produced
        from a genetically engineered seed. A plant shall be considered
        to contain a genetically engineered material if the plant has
        been injected or otherwise treated with a genetically
        engineered material (except that the use of manure as a
        fertilizer for the plant may not be construed to mean that the
        plant is produced with a genetically engineered material).
            (2) The term ``genetically engineered material'' means
        material that has been altered at the molecular or cellular
        level by means that are not possible under natural conditions
        or processes (including recombinant DNA and RNA techniques,
        cell fusion, microencapsulation, macroencapsulation, gene
        deletion and doubling, introducing a foreign gene, and changing
        the positions of genes), other than a means consisting
        exclusively of breeding, conjugation, fermentation,
        hybridization, in vitro fertilization, tissue culture, or
        mutagenesis.
            (3) The term ``genetically engineered seed'' means a seed
        that contains a genetically engineered material or was produced
        with a genetically engineered material. A seed shall be
        considered to contain a genetically engineered material or to
        have been produced with a genetically engineered material if
        the seed (or the plant from which the seed is derived) has been
        injected or otherwise treated with a genetically engineered
        material (except that the use of manure as a fertilizer for the
        plant may not be construed to mean that any resulting seeds are
        produced with a genetically engineered material).
            (4) The term ``pharmaceutical crop'' means a genetically
        engineered plant that is designed to produce medical products,
        including human and veterinary drugs and biologics. The term
        includes a crop intentionally treated with genetically
        engineered material that, in turn, produces a medical
        substance.
            (5) The term ``industrial crop'' means a genetically
        engineered plant that is designed to produce industrial
        products, including industrial and research chemicals and
        enzymes. The term includes a crop intentionally treated with
        genetically engineered material that, in turn, produces an
        industrial substance.

SEC. 4. REGULATION OF PRODUCTION OF PHARMACEUTICAL CROPS AND INDUSTRIAL
              CROPS.

    (a) Temporary Moratorium Pending Regulations.--No pharmaceutical
crop or industrial crop may be grown, raised, or otherwise cultivated
until the final regulations and tracking system required by this
section are in effect.
    (b) Prohibition on Open-Air Cultivation.--No person may grow, raise
or otherwise cultivate a pharmaceutical crop or industrial crop in an
open air environment.
    (c) Prohibition on Use of Common Human Foods or Animal Feeds.--No
person may grow, raise, or otherwise cultivate a pharmaceutical crop or
industrial crop in a food commonly used for human food or domestic
animal feed.
    (d) Biotech Tracking System.--The United States Department of
Agriculture shall establish a tracking system to regulate the growing,
handling, transportation, and disposal of all pharmaceutical and
industrial crops and their byproducts to prevent contamination.
    (e) Regulations.--The Secretary of Agriculture shall issue
regulations--
            (1) to enforce the prohibitions imposed by subsections (b)
        and (c);
            (2) to designate the common foods whose use as a source of
        a pharmaceutical crop or industrial crop is prohibited by
        subsection (c); and
            (3) to establish the tracking system required by subsection
        (d).

SEC. 5. CIVIL PENALTIES FOR VIOLATION.

    (a) Authority to Access Penalties.--The Secretary of Agriculture
may assess, by written order, a civil penalty against a person that
violates a provision of section 5, including a regulation promulgated
or order issued under such section. Each violation, and each day during
which a violation continues, shall be a separate offense.
    (b) Amount and Factors in Accessing Penalties.--The maximum amount
that may be accessed under this section for a violation may not exceed
$1,000,000. In determining the amount of the civil penalty, the
Secretary shall take into account--
            (1) the gravity of the violation;
            (2) the degree of culpability;
            (3) the size and type of the business; and
            (4) any history of prior offenses under such section or
        other laws administered by the Secretary.
    (c) Notice and Opportunity for Hearing.--The Secretary shall not
assess a civil penalty under this section against a person unless the
company is given notice and opportunity for a hearing on the record
before the Secretary in accordance with sections 554 and 556 of title
5, United States Code.
    (d) Judicial Review.--(1) An order assessing a civil penalty
against a person under subsection (a) may be reviewed only in
accordance with this subsection. The order shall be final and
conclusive unless the person--
            (A) not later than 30 days after the effective date of the
        order, files a petition for judicial review in the United
        States court of appeals for the circuit in which the person
        resides or has its principal place of business or in the United
        States Court of Appeals for the District of Columbia; and
            (B) simultaneously sends a copy of the petition by
        certified mail to the Secretary.
    (2) The Secretary shall promptly file in the court a certified copy
of the record on which the violation was found and the civil penalty
assessed.
    (e) Collection Action for Failure to Pay Assessment.--If a person
fails to pay a civil penalty after the order assessing the civil
penalty has become final and unappealable, the Secretary shall refer
the matter to the Attorney General, who shall bring a civil action to
recover the amount of the civil penalty in United States district
court. In the collection action, the validity and appropriateness of
the order of the Secretary imposing the civil penalty shall not be
subject to review.

SEC. 6. REPORT TO CONGRESS ON ALTERNATIVE METHODS TO PRODUCE
              PHARMACEUTICAL AND INDUSTRIAL CROPS.

    The National Academy of Sciences shall submit to Congress a report
that explores alternative methods to produce pharmaceuticals or
industrial chemicals that have the advantage of being conducted in
controlled production facilities and do not present the risk of
contamination.

Output:
Genetically Engineered Pharmaceutical and Industrial Crop Safety Act of 2003 - Prohibits: (1) a pharmaceutical crop or industrial crop to be grown, raised, or otherwise cultivated until the final regulations and tracking system required by this Act are in effect; and (2) cultivation of a pharmaceutical crop or industrial crop in an open air environment, or in a food commonly used for human food or domestic animal feed.

Directs: (1) the United States Department of Agriculture to establish a tracking system to regulate the growing, handling, transportation, and disposal of all pharmaceutical and industrial crops and their byproducts to prevent contamination; and (2) the Secretary of Agriculture to issue related regulations.

Authorizes the Secretary to assess civil penalties for violations of such provisions.

Directs the National Academy of Sciences to report on alternative methods to produce pharmaceuticals or industrial chemicals that may be conducted in controlled production facilities without the risk of contamination.

Defines: (1) genetically engineered plant; (2) genetically engineered material; (3) genetically engineered seed; (4) pharmaceutical crop; and (5) industrial crop.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Ensuring Patient Access and
Effective Drug Enforcement Act of 2014''.

SEC. 2. REGISTRATION PROCESS UNDER CONTROLLED SUBSTANCES ACT.

    (a) Definitions.--
            (1) Factors as may be relevant to and consistent with the
        public health and safety.--Section 303 of the Controlled
        Substances Act (21 U.S.C. 823) is amended by adding at the end
        the following:
    ``(i) In this section, the phrase `factors as may be relevant to
and consistent with the public health and safety' means factors that
are relevant to and consistent with the findings contained in section
101.''.
            (2) Imminent danger to the public health or safety.--
        Section 304(d) of the Controlled Substances Act (21 U.S.C.
        824(d)) is amended--
                    (A) by striking ``(d) The Attorney General'' and
                inserting ``(d)(1) The Attorney General''; and
                    (B) by adding at the end the following:
    ``(2) In this subsection, the phrase `imminent danger to the public
health or safety' means that, in the absence of an immediate suspension
order, controlled substances--
            ``(A) will continue to be intentionally distributed or
        dispensed--
                    ``(i) outside the usual course of professional
                practice; or
                    ``(ii) in a manner that poses a present or
                foreseeable risk of serious adverse health consequences
                or death; or
            ``(B) will continue to be intentionally diverted outside of
        legitimate distribution channels.''.
    (b) Opportunity To Submit Corrective Action Plan Prior to
Revocation or Suspension.--Subsection (c) of section 304 of the
Controlled Substances Act (21 U.S.C. 824) is amended--
            (1) by striking the last two sentences in such subsection;
            (2) by striking ``(c) Before'' and inserting ``(c)(1)
        Before''; and
            (3) by adding at the end the following:
    ``(2) An order to show cause under paragraph (1) shall--
            ``(A) contain a statement of the basis for the denial,
        revocation, or suspension, including specific citations to any
        laws or regulations alleged to be violated by the applicant or
        registrant;
            ``(B) direct the applicant or registrant to appear before
        the Attorney General at a time and place stated in the order,
        but no less than thirty days after the date of receipt of the
        order; and
            ``(C) notify the applicant or registrant of the opportunity
        to submit a corrective action plan on or before the date of
        appearance.
    ``(3) Upon review of any corrective action plan submitted by an
applicant or registrant pursuant to paragraph (2), the Attorney General
shall determine whether denial, revocation or suspension proceedings
should be discontinued, or deferred for the purposes of modification,
amendment, or clarification to such plan.
    ``(4) Proceedings to deny, revoke, or suspend shall be conducted
pursuant to this section in accordance with subchapter II of chapter 5
of title 5. Such proceedings shall be independent of, and not in lieu
of, criminal prosecutions or other proceedings under this title or any
other law of the United States.
    ``(5) The requirements of this subsection shall not apply to the
issuance of an immediate suspension order under subsection (d).''.

SEC. 3. REPORT TO CONGRESS ON EFFECTS OF LAW ENFORCEMENT ACTIVITIES ON
              PATIENT ACCESS TO MEDICATIONS.

    (a) In General.--Not later than one year after the date of
enactment of this Act, the Secretary of Health and Human Services,
acting through the Commissioner of Food and Drugs and the Director of
the Centers for Disease Control and Prevention, and in consultation
with the Administrator of the Drug Enforcement Administration and the
Director of National Drug Control Policy, shall submit a report to the
Committees on the Judiciary of the House of Representatives, the
Committee on Energy and Commerce of the House of Representatives, the
Committee on the Judiciary of the Senate, and the Committee on Health,
Education, Labor and Pensions of the Senate identifying--
            (1) obstacles to legitimate patient access to controlled
        substances;
            (2) issues with diversion of controlled substances; and
            (3) how collaboration between Federal, State, local, and
        tribal law enforcement agencies and the pharmaceutical industry
        can benefit patients and prevent diversion and abuse of
        controlled substances.
    (b) Consultation.--The report under subsection (a) shall
incorporate feedback and recommendations from the following:
            (1) Patient groups.
            (2) Pharmacies.
            (3) Drug manufacturers.
            (4) Common or contract carriers and warehousemen.
            (5) Hospitals, physicians, and other health care providers.
            (6) State attorneys general.
            (7) Federal, State, local, and tribal law enforcement
        agencies.
            (8) Health insurance providers and entities that provide
        pharmacy benefit management services on behalf of a health
        insurance provider.
            (9) Wholesale drug distributors.

            Passed the House of Representatives July 29, 2014.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Output: Ensuring Patient Access and Effective Drug Enforcement Act of 2014 - Amends the Controlled Substances Act to define: (1) "factors as may be relevant to and consistent with the public health and safety," for purposes of the Attorney General's determination of whether registering an applicant to manufacture or distribute a controlled substance in schedule I or II is in the public interest, as factors that are relevant to and consistent with the findings of such Act; and (2) "imminent danger to the public health or safety," for purposes of the suspension of such a registration, to mean that in the absence of an immediate suspension order, controlled substances will continue to be intentionally diverted outside of legitimate distribution channels or distributed or dispensed outside the usual course of professional practices or in a manner that poses a present or foreseeable risk of serious adverse health consequences or death. Requires an order to show cause as to why such a registration should not be denied, revoked, or suspended to: (1) contain a statement of the basis for the denial, revocation, or suspension, including specific citations to any laws or regulations alleged to be violated; (2) direct the applicant or registrant to appear before the Attorney General at a specific place and time within 30 days after receipt of the order; and (3) notify the applicant or registrant of the opportunity to submit a corrective action plan on or before such appearance. Requires the Attorney General, upon review of any such plan, to determine whether denial, revocation, or suspension proceedings should be discontinued or deferred for purposes of modifications to such plan. Makes such requirements inapplicable to the issuance of an immediate suspension order. Directs the Secretary of Health and Human Services (HHS), acting through the Commissioner of Food and Drugs (FDA) and the Director of the Centers for Disease Control and Prevention (CDC), to submit a report identifying: (1) obstacles to legitimate patient access to controlled substances; (2) issues with diversion of controlled substances; and (3) how collaboration between federal, state, local, and tribal law enforcement agencies and the pharmaceutical industry can benefit patients and prevent diversion and abuse of controlled substances.


Input:
SECTION 1. TAX CREDIT FOR HIRING LONG-TERM UNEMPLOYED DEFENSE AND
              SHIPBUILDING INDUSTRY WORKERS.

    (a) Allowance of Credit.--Paragraph (1) of section 51(d) of the
Internal Revenue Code of 1986 (defining members of targeted groups) is
amended by striking ``or'' at the end of subparagraph (I), by striking
the period at the end of subparagraph (J) and inserting ``, or'', and
by adding at the end the following new subparagraph:
            ``(K) a long-term unemployed defense or shipbuilding
        industry worker.''
    (b) Long-Term Unemployed Defense or Shipbuilding Industry Worker.--
Section 51(d) of such Code is amended by adding at the end thereof the
following new paragraph:
            ``(17) Long-term unemployed defense or shipbuilding
        industry worker.--
                    ``(A) In general.--The term `long-term unemployed
                defense or shipbuilding industry worker' means an
                individual certified by the designated local agency as
                having been employed in the defense or shipbuilding
                industry and--
                            ``(i) who has been receiving unemployment
                        compensation at all times during the 6-month
                        period ending with the last day of the month
                        preceding the hiring date, or
                            ``(ii) who--
                                    ``(I) was receiving unemployment
                                compensation but exhausted all rights
                                to such compensation, and
                                    ``(II) has remained unemployed
                                during the period beginning on the date
                                such rights were exhausted and ending
                                on the day before the hiring date.
                    ``(B) Employment in defense or shipbuilding
                industry.--For purposes of subparagraph (A), an
                individual shall be treated as employed--
                            ``(i) in the defense industry if such
                        individual's services were performed pursuant
                        to any defense contract (as defined in section
                        48(c)(4)), and
                            ``(ii) in the shipbuilding industry if such
                        individual's services were performed pursuant
                        to any contract for the construction or
                        reconstruction of any ship or any subcontract
                        in connection with such construction or
                        reconstruction.
                    ``(C) Unemployment compensation.--For purposes of
                this paragraph, the term `unemployment compensation'
                has the meaning given such term by section 85(b).''
    (c) Certain Individuals Not Eligible.--Section 51(i) of such Code
(relating to certain individuals ineligible) is amended by adding at
the end the following new paragraph:
            ``(4) Special rules for long-term unemployed defense and
        shipbuilding industry workers.--No wages shall be taken into
        account under subsection (a) with respect to any long-term
        unemployed defense or shipbuilding industry worker (as defined
        in subsection (d)(17)) unless--
                    ``(A) notwithstanding paragraph (3), the individual
                is employed by the employer at least 120 days, and
                    ``(B) the employer certifies on the return of tax
                for the taxable year for which credit is claimed that--
                            ``(i) the individual was hired after the
                        employer took reasonable actions to
                        specifically recruit long-term unemployed
                        defense or shipbuilding industry workers, and
                            ``(ii) the individual was not hired to
                        replace an employee who was involuntarily
                        separated from employment by the employer
                        without cause.''
    (d) Credit for Hiring Long-Term Unemployed Defense or Shipbuilding
Industry Workers Made Permanent.--Paragraph (4) of section 51(c) of
such Code is amended by adding at the end thereof the following new
sentence: ``The preceding sentence shall not apply to wages paid or
incurred to any long-term unemployed defense or shipbuilding industry
worker (as defined in subsection (d)(17)).''
    (e) Effective Date.--The amendments made by this section shall
apply to individuals hired on and after the date of the enactment of
this Act.

SEC. 2. TECHNOLOGY TRANSFER TAX CREDIT.

    (a) Allowance of Credit.--Section 46 of the Internal Revenue Code
of 1986 (relating to amount of investment credit) is amended by
striking ``and'' at the end of paragraph (2), by striking the period at
the end of paragraph (3) and inserting ``, and'', and by adding at the
end thereof the following new paragraph:
            ``(4) in the case of an eligible taxpayer (as defined in
        section 48(c)), the nondefense production and manufacturing
        equipment credit.''
    (b) Amount of Credit.--Section 48 of such Code is amended by adding
at the end thereof the following new subsection:
    ``(c) Nondefense Production and Manufacturing Equipment Credit.--
            ``(1) In general.--For purposes of section 46, in the case
        of an eligible taxpayer, the nondefense production and
        manufacturing equipment credit for any taxable year is an
        amount equal to 10 percent of the qualified investment for such
        taxable year.
            ``(2) Qualified investment.--
                    ``(A) In general.--For purposes of paragraph (1),
                the qualified investment for any taxable year is the
                aggregate of--
                            ``(i) the applicable percentage of the
                        basis of each new qualified nondefense
                        production and manufacturing equipment property
                        placed in service by the taxpayer during such
                        taxable year, plus
                            ``(ii) the applicable percentage of the
                        cost of each used qualified nondefense
                        production and manufacturing equipment property
                        placed in service by the taxpayer during such
                        taxable year.
                    ``(B) Applicable percentage.--For purposes of
                subparagraph (A), the applicable percentage for any
                property shall be determined under paragraphs (2) and
                (7) of section 46(c) (as in effect on the day before
                the date of the enactment of the Revenue Reconciliation
                Act of 1990).
                    ``(C) Certain rules made applicable.--The
                provisions of subsections (b) and (c) of section 48 (as
                in effect on the day before the date of the enactment
                of the Revenue Reconciliation Act of 1990) shall apply
                for purposes of this paragraph.
            ``(3) Qualified nondefense production and manufacturing
        equipment property.--For purposes of this subsection, the term
        `qualified nondefense production and manufacturing equipment
        property' means any property--
                    ``(A) which is used as an integral part of the
                manufacture or production of nondefense tangible
                personal property,
                    ``(B) which is tangible property to which section
                168 applies, and
                    ``(C) which is section 1245 property (as defined in
                section 1245(a)(3)).
            ``(4) Eligible taxpayer.--
                    ``(A) In general.--A taxpayer is an eligible
                taxpayer for purposes of this subsection if more than
                50 percent of the gross revenues of such taxpayer for
                the taxable year are attributable to defense contracts.
                    ``(B) Defense contract.--For purposes of this
                paragraph, the term `defense contract' means any
                contract or subcontract entered into between the
                taxpayer and a defense agency to provide material or
                defense related operations.
                    ``(C) Defense agency.--For purposes of this
                paragraph, the term `defense agency' means the
                Department of Defense, the nuclear weapons division of
                the Department of Energy, the National Aeronautics and
                Space Administration, the Coast Guard, and any other
                agency of the Government to the extent such agency
                conducts military or other defense related operations.
            ``(5) Coordination with other credits.--This subsection
        shall not apply to any property to which the energy credit or
        rehabilitation credit would apply unless the taxpayer elects to
        waive the application of such credit to such property.
            ``(6) Certain progress expenditure rules made applicable.--
        Rules similar to rules of subsection (c)(4) and (d) of section
        46 (as in effect on the day before the date of the enactment of
        the Revenue Reconciliation Act of 1990) shall apply for
        purposes of this subsection.''
    (c) Technical Amendments.--
            (1) Clause (ii) of section 49(a)(1)(C) of such Code is
        amended by inserting ``or qualified nondefense production and
        manufacturing equipment property'' after ``energy property''.
            (2) Subparagraph (E) of section 50(a)(2) of such Code is
        amended by inserting ``or 48(c)(4)'' before the period at the
        end thereof.
            (3) Paragraph (5) of section 50(a) of such Code is amended
        by adding at the end thereof the following new subparagraph.
                    ``(D) Special rules for certain property.--In the
                case of any qualified nondefense production and
                manufacturing equipment property which is 3-year
                property (within the meaning of section 168(e))--
                            ``(i) the percentage set forth in clause
                        (ii) of the table contained in paragraph (1)(B)
                        shall be 66 percent,
                            ``(ii) the percentage set forth in clause
                        (iii) of such table shall be 33 percent, and
                            ``(iii) clauses (iv) and (v) of such table
                        shall not apply.''
            (4)(A) The section heading for section 48 of such Code is
        amended to read as follows:

``SEC. 48. OTHER CREDITS.''

            (B) The table of sections for subpart E of part IV of
        subchapter A of chapter 1 is amended by striking the item
        relating to section 48 and inserting the following:

                              ``Sec. 48. Other credits.''
    (d) Effective Date.--The amendments made by this section shall
apply to periods after December 31, 1992, under rules similar to the
rules of section 48(m) of the Internal Revenue Code of 1986 (as in
effect on the day before the date of the enactment of the Revenue
Reconciliation Act of 1990).

Output:
Allows the use of the targeted jobs credit for hiring a long-term unemployed defense or shipbuilding industry worker.  Describes such worker as an individual certified by the designated local agency as having been unemployed in such industry who:  (1) has been receiving unemployment compensation at all times during the six-month period prior to the hiring date; or (2) has been receiving unemployment compensation but has exhausted all rights to such compensation and has remained unemployed beginning on the date such rights were exhausted and ending on the date before the hiring date.
Requires the individual to be employed by the employer for at least 120 days and the employer to certify that:  (1) the individual was hired after the employer took reasonable actions to specifically recruit such workers; and (2) the individual was not hired to replace an employee who was involuntarily separated from employment by the employer without cause.
Makes such credit permanent law.
Allows an investment tax credit for nondefense production and manufacturing equipment of ten percent of the aggregate bases of such properties placed in service during the taxable year.