Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRA Equity Act of 2005''.

SEC. 2. COMPUTATION OF LIMITS ON IRA AND ROTH IRA CONTRIBUTIONS.

    (a) Certain Wage Replacement Income Treated as Compensation.--
            (1) Wage replacement income.--Section 219(f) of the
        Internal Revenue Code of 1986 (relating to other definitions
        and special rules) is amended by adding at the end the
        following new paragraph:
            ``(8) Treatment of certain wage replacement income as
        compensation.--
                    ``(A) In general.--Notwithstanding paragraph (1),
                applicable wage replacement income not otherwise
                treated as compensation shall be treated as
                compensation for purposes of this section.
                    ``(B) Applicable wage replacement income.--For
                purposes of this paragraph, the term `applicable wage
                replacement income' means any amount received by an
                individual--
                            ``(i) as the result of the individual
                        having become disabled,
                            ``(ii) as unemployment compensation (as
                        defined in section 85(b)),
                            ``(iii) under workmen's compensation acts,
                        or
                            ``(iv) which constitutes wage replacement
                        income under regulations prescribed by the
                        Secretary.''
            (2) Certain excludable amounts may be taken into account
        for purposes of roth iras.--Section 408A(c)(2) of such Code
        (relating to contribution limit) is amended by adding at the
        end the following new flush sentence:
        ``In determining the maximum amount under subparagraph (A),
        subsections (b)(1)(B) and (c) of section 219 shall be applied
        by taking into account compensation described in section
        219(f)(8) without regard to whether it is includible in gross
        income.''
            (3) Effective date.--The amendments made by this subsection
        shall apply to taxable years beginning after December 31, 2004.
    (b) Computation of Maximum IRA Deduction for Roth IRAs Using
Compensation From 2 Preceding Taxable Years.--
            (1) In general.--Section 408A(c) of the Internal Revenue
        Code of 1986 (relating to treatment of contributions) is
        amended by adding at the end the following new paragraph:
            ``(8) Compensation from preceding 2 years may be taken into
        account.--
                    ``(A) In general.--A taxpayer may elect for
                purposes of paragraph (2) to take into account any
                unused compensation from the 2 taxable years
                immediately preceding the taxable year.
                    ``(B) Unused compensation.--For purposes of this
                paragraph, the term `unused compensation' means with
                respect to an individual for any taxable year the
                compensation includible in the individual's gross
                income for the taxable year reduced by the sum of--
                            ``(i) the amount allowed as a deduction
                        under 219(a) to such individual for such
                        taxable year,
                            ``(ii) the amount of any designated
                        nondeductible contribution (as defined in
                        section 408(o)) on behalf of such individual
                        for such taxable year,
                            ``(iii) the amount of any contribution on
                        behalf of such individual to a Roth IRA under
                        this section for such taxable year, and
                            ``(iv) the amount of compensation
                        includible in such individual's gross income
                        for such taxable year taken into account under
                        section 219(c) in determining the limitation
                        under section 219 or paragraph (2) for the
                        individual's spouse.
                    ``(C) Application to special rule for married
                individuals.--Under rules prescribed by the Secretary,
                in applying section 219(c) for any taxable year for
                purposes of applying paragraph (2)(A), unused
                compensation of an individual or an individual's spouse
                for the 2 taxable years immediately preceding the
                taxable year may be taken into account.''
            (2) Effective date.--The amendment made by this subsection
        shall apply to taxable years beginning after December 31, 2004,
        but unused compensation for taxable years beginning before
        January 1, 2005, may be taken into account for taxable years
        beginning after December 31, 2004.

Output: IRA Equity Act of 2005 - Amends the Internal Revenue Code to allow taxpayers to: (1) include wage replacement income in computing the allowable tax deduction for contributions to retirement savings accounts; and (2) elect to include certain unused income from prior taxable years in computing such tax deduction. Defines "wage replacement income" as amounts received by disabled individuals, unemployment compensation, workers' compensation, or other income deemed wage replacement income under Treasury regulations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Special Inspector General for the
Troubled Asset Relief Program Act of 2008''.

SEC. 2. AUDIT AND INVESTIGATION AUTHORITIES.

    Section 121 of the Emergency Economic Stabilization Act of 2008
(division A of Public Law 110-343) is amended--
            (1) in subsection (c), by adding at the end the following:
            ``(4)(A) Except as provided under subparagraph (B) and in
        addition to the duties specified in paragraphs (1), (2), and
        (3), the Special Inspector General shall have the authority to
        conduct, supervise, and coordinate an audit or investigation of
        any action taken under this title as the Special Inspector
        General determines appropriate.
            ``(B) Subparagraph (A) shall not apply to any action taken
        under section 115, 116, 117, or 125.''; and
            (2) in subsection (d)(2), by striking ``subsection (c)(1)''
        and inserting ``subsection (c)(1) and (4)''.

SEC. 3. PERSONNEL AUTHORITIES.

    Section 121(e)(1) of the Emergency Economic Stabilization Act of
2008 (division A of Public Law 110-343) is amended--
            (1) by inserting ``(A)'' after ``(1)''; and
            (2) by adding at the end the following:
    ``(B)(i) Subject to clause (ii), the Special Inspector General may
exercise the authorities of subsections (b) through (i) of section 3161
of title 5, United States Code (without regard to subsection (a) of
that section).
    ``(ii) In exercising the employment authorities under subsection
(b) of section 3161 of title 5, United States Code, as provided under
clause (i) of this subparagraph--
            ``(I) the Special Inspector General may not make any
        appointment on and after the date occurring 6 months after the
        date of enactment of the Special Inspector General for the
        Troubled Asset Relief Program Act of 2008;
            ``(II) paragraph (2) of that subsection (relating to
        periods of appointments) shall not apply; and
            ``(III) no period of appointment may exceed the date on
        which the Office of the Special Inspector General terminates
        under subsection (j).''.

SEC. 4. RESPONSE TO AUDITS AND COOPERATION AND COORDINATION WITH OTHER
              ENTITIES.

    Section 121 of the Emergency Economic Stabilization Act of 2008
(division A of Public Law 110-343) is amended--
            (1) by redesignating subsections (f), (g), and (h) as
        subsections (h), (i), and (j), respectively; and
            (2) by inserting after subsection (e) the following:
    ``(f) Corrective Responses to Audit Problems.--The Secretary
shall--
    ``(1) take action to address deficiencies identified by a report or
investigation of the Special Inspector General or other auditor engaged
by the TARP; or
    ``(2) certify to appropriate committees of Congress that no action
is necessary or appropriate.
    ``(g) Cooperation and Coordination With Other Entities.--In
carrying out the duties, responsibilities, and authorities of the
Special Inspector General under this section, the Special Inspector
General shall work with each of the following entities, with a view
toward avoiding duplication of effort and ensuring comprehensive
oversight of the Troubled Asset Relief Program through effective
cooperation and coordination:
            ``(1) The Inspector General of the Department of Treasury.
            ``(2) The Inspector General of the Federal Deposit
        Insurance Corporation.
            ``(3) The Inspector General of the Securities and Exchange
        Commission.
            ``(4) The Inspector General of the Federal Reserve Board.
            ``(5) The Inspector General of the Federal Housing Finance
        Board.
            ``(6) The Inspector General of any other entity as
        appropriate.''.

SEC. 5. REPORTING REQUIREMENTS.

    Section 121(h) of the Emergency Economic Stabilization Act of 2008
(division A of Public Law 110-343), as redesignated by this Act, is
amended--
            (1) by redesignating paragraphs (2) and (3) as paragraphs
        (3) and (4), respectively;
            (2) by inserting after paragraph (1) the following:
    ``(2) Not later than July 1, 2009, the Special Inspector General
shall submit a report to Congress analyzing the use of any funds
received by a financial institution under the TARP and make the report
available to the public, including posting the report on the home page
of the website of the Special Inspector General within 24 hours after
the submission of the report.''; and
            (3) by adding at the end the following:
    ``(5) Except as provided under paragraph (3), all reports submitted
under this subsection shall be available to the public.''.

SEC. 6. FUNDING OF THE OFFICE OF THE SPECIAL INSPECTOR GENERAL.

    Section 121(i)(1) of the Emergency Economic Stabilization Act of
2008 (division A of Public Law 110-343), as redesignated by this Act,
is amended by inserting before the period at the end the following: ``,
not later than 7 days after the date on which the nomination of the
Special Inspector General is first confirmed by the Senate''.

            Passed the Senate December 10, 2008.

            Attest:

                                                NANCY ERICKSON,

                                                             Secretary.

Output:
Special Inspector General for the Troubled Asset Relief Program Act of 2008 - Amends the Emergency Economic Stabilization Act of 2008 to grant the Special Inspector General (SIG) authority to conduct, supervise, and coordinate an audit or investigation of any action taken with regard to the Troubled Asset Relief Program (TARP) that the SIG deems appropriate.

Prohibits any audit or investigation, however, of any action related to: (1) graduated authorization to purchase troubled assets; (2) oversight and audits by the Comptroller General; (3) the Comptroller General's study and report on margin authority; and (4) the Congressional Oversight Panel.

Authorizes the SIG to exercise specified employment authorities for additional personnel, but not after six months following enactment of this Act.

Prohibits any period of appointment from exceeding the date on which the Office of the SIG terminates.

Requires the Secretary of the Treasury to: (1) either take action to address deficiencies identified by a report or investigation of the SIG or other auditor engaged by the TARP; or (2) certify to congressional committees that no action is necessary or appropriate.

Instructs the SIG to work with Inspectors General of designated federal agencies to: (1) avoid duplication of effort; and (2) ensure comprehensive oversight of TARP.

Requires the SIG to: (1) report to Congress by July 1, 2009, on the use of any funds received by a financial institution under TARP; and (2) make such report available to the public, including on the home page of the SIG's website within 24 hours after its submission to Congress.

Requires funds for the office of the SIG to be made available not later than seven days after the SIG's nomination is first confirmed by the Senate.


Input:
SECTION 1. COMPENSATION FOR FARMERS FOR DAMAGES FROM TRADE EMBARGOES.

    (a) Compensation Required.--In connection with any trade embargo
imposed by the President after the date of the enactment of this Act,
or any retaliatory embargo imposed by a foreign country in response to
such an embargo, the Secretary of Agriculture shall compensate
producers of each agricultural commodity produced in the United States
and included among the prohibited trade items for damages incurred by
the producers as a result of lost sales or reduced market price of the
commodity due to the initial or retaliatory embargo. This section shall
not apply in the case of a trade embargo imposed by the President that
prohibits all trade with the country subject to the embargo, if the
Congress passes a law approving of the embargo.
    (b) Filing of Claim.--To obtain compensation under subsection (a),
a producer shall file a claim with the Secretary of Agriculture
specifying the amount of the damages incurred by the producer as a
result of an embargo described in subsection (a).
    (c) Calculation of Damages.--For each agricultural commodity
produced in the United States and subject to an embargo described in
subsection (a), the Secretary of Agriculture shall determine the
difference, if any, between the average price of the agricultural
commodity for the 12-month period ending on the date the agricultural
commodity became subject to the embargo and the average price of the
agricultural commodity for the 12-month period immediately after that
date. The Secretary shall adjust the amount determined under the
preceding sentence to reflect only the amount of the price reduction
resulting from the embargo. Producers shall use the adjusted amount to
calculate their damages. If the embargo extends beyond the first year,
the Secretary shall redetermine the difference between the average
prices during each subsequent 12-month period.
    (d) Payment.--The Secretary of Agriculture shall forward the
producer's claim to the Commodity Credit Corporation, which shall pay
the producer, from funds available to the Corporation, an amount equal
to--
            (1) three times the amount of the damages determined under
        subsection (c), in the case of an agricultural commodity
        subject to a trade embargo imposed by the President; or
            (2) the amount of the damages determined under subsection
        (c), in the case of an agricultural commodity subject to a
        retaliatory embargo imposed by a foreign country in response to
        the President's embargo.
    (e) Reimbursement.--The Secretary of the Treasury shall reimburse
the Commodity Credit Corporation, from funds in the Treasury not
otherwise appropriated, for all payments made by the Corporation under
subsection (d).
    (f) Adjudication of Disputes.--In the case of a dispute arising in
connection with a claim under this section, the United States Court of
Federal Claims shall have jurisdiction to adjudicate the claim and
enter judgment accordingly. If the Court enters judgment on behalf of
the producer, the United States shall be responsible for the costs
incurred by the producer to pursue the claim.
    (g) Notification of Congress.--As soon as possible after the
President imposes an embargo described in subsection (a) or is informed
of a retaliatory embargo, the President shall notify the Congress
regarding--
            (1) the agricultural commodities subject to the embargo;
            (2) the amount of damages to agricultural producers
        estimated as likely to result from the embargo; and
            (3) the source of funds to be used to provide compensation
        to such producers under subsection (a).
    (h) Assistance Following Embargo.--During the one-year period
following the lifting of any trade embargo described in subsection (a)
with respect to an agricultural commodity, the Secretary of Agriculture
shall provide assistance to producers of the agricultural commodity in
order to assist such producers to regain market share lost as a result
of the embargo. The Secretary shall provide such assistance in such
manner and under such terms as the Secretary considers appropriate.
    (i) Agricultural Commodity Defined.--For purposes of this section,
the term ``agricultural commodity'' means--
            (1) any agricultural commodity planted and produced in the
        United States by annual tilling of the soil (including tilling
        by one-trip planters), such as wheat, corn, grain sorghum,
        barley, oats, rye, cotton, soybeans, peanuts, tobacco, sugar
        beets, potatoes, and vegetables;
            (2) sugar cane and rice planted and produced in the United
        States;
            (3) milk, fruits, and honey produced in the United States;
            (4) beef and other livestock, poultry, and aquacultural
        species raised in the United States; and
            (5) timber and fiber crops produced in the United States.
Such term also includes any integral input into the production of an
agricultural commodity, such as seed crops, crop nutrients, or crop
protection products.

Output:
Directs the Secretary of Agriculture to compensate farmers for agricultural commodity (as defined in this Act) damages from a trade embargo, including assistance during the one year after an embargo has been lifted.
Provide for adjudication of damage claim disputes in the United States Court of Federal Claims.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Land Grants-Mercedes Conservation
Program Eligibility Act of 2017''.

SEC. 2. ELIGIBILITY FOR LAND GRANTS-MERCEDES.

    (a) Definitions.--Section 1201(a) of the Food Security Act of 1985
(16 U.S.C. 3801(a)) is amended by redesignating paragraphs (17) through
(27) as paragraphs (18) through (28), respectively, and inserting after
paragraph (16) the following:
            ``(17) Land grant-merced.--The term `land grant-merced'
        means a community, town, colony, or pueblo--
                    ``(A) the land of which was granted by the
                government of Spain or by the government of Mexico to--
                            ``(i) the community, town, colony, or
                        pueblo; or
                            ``(ii) a person for the purpose of founding
                        or establishing a community, town, colony, or
                        pueblo; or
                    ``(B) that asserted title pursuant to the Treaty of
                Guadalupe Hidalgo, through--
                            ``(i) the Office of the Surveyor General
                        for New Mexico established pursuant to the Act
                        of July 22, 1854 (Chapter 103; 10 Stat. 308);
                        or
                            ``(ii) the United States Court of Private
                        Land Claims established by the Act of March 3,
                        1891 (Chapter 539; 26 Stat. 854) (commonly
                        known as the Court of Private Land Claims
                        Act).''.
    (b) Alternative Funding Arrangements for Land Grants-Mercedes.--
Section 1244 of the Food Security Act of 1985 (16 U.S.C. 3844) is
amended by adding at the end the following:
    ``(m) Alternative Funding Arrangements for Land Grants-Mercedes.--
            ``(1) Alternative funding arrangements.--Notwithstanding
        section 1001(f)(6), the Secretary may enter into an alternative
        funding arrangement under any conservation program administered
        by the Secretary with a land grant-merced if the Secretary
        determines that--
                    ``(A) the goals and objectives of the applicable
                program will be met by the arrangement; and
                    ``(B) statutory limitations regarding contracts
                with individual producers will not be exceeded by any
                member of the land grant-merced.
            ``(2) Technical and administrative assistance.--The
        Secretary may provide technical and administrative assistance,
        as mutually agreed by the parties, under an alternative funding
        arrangement entered into under paragraph (1).''.
    (c) Conforming Amendments.--
            (1) Definitions.--Section 1201(a)(18)(B) of the Food
        Security Act of 1985 (16 U.S.C. 3801(a)(18)(B)) is amended by
        inserting ``land grant-merced,'' after ``Indian tribe,''.
            (2) Conservation stewardship program.--Section 1238G(f) of
        the Food Security Act of 1985 (16 U.S.C. 3838g(f)) is amended
        by inserting ``or land grants-mercedes'' after ``Indian
        tribes''.
            (3) Administrative requirements for conservation
        programs.--Section 1244(a) of the Food Security Act of 1985 (16
        U.S.C. 3844(a)) is amended--
                    (A) in the subsection header, by inserting ``and
                Land Grants-Mercedes'' after ``Indian Tribes''; and
                    (B) by adding at the end of paragraph (2) the
                following:
                    ``(G) Land grants-mercedes.''.
            (4) Agricultural conservation easement program.--Subtitle H
        of title XII of the Food Security Act of 1985 (16 U.S.C. 3865
        et seq.) is amended--
                    (A) in section 1265A(2)(A), by striking ``or an
                Indian tribe'' and inserting ``, or an Indian tribe or
                land grant-merced,'';
                    (B) in section 1265C--
                            (i) in subsection (b)(1)(D), by inserting
                        ``and land grants-mercedes'' after ``Indian
                        tribes'';
                            (ii) in subsection (d)(2), by striking ``or
                        Indian tribe'' and inserting ``Indian tribe, or
                        land grant-merced''; and
                            (iii) in subsection (e), by striking ``or
                        Indian tribe'' and inserting ``Indian tribe, or
                        land grant-merced''; and
                    (C) in section 1265D(a)(2), by adding ``, other
                than land of a land grant-merced'' before the
                semicolon.
            (5) Regional conservation partnership program.--Section
        1271A(4) of the Food Security Act of 1985 (16 U.S.C. 3871a(4))
        is amended by adding at the end the following:
                    ``(I) A land grant-merced.''.

Output: Land Grants-Mercedes Conservation Program Eligibility Act of 2017  This bill amends the Food Security Act of 1985 to authorize the Department of Agriculture (USDA) to enter into an alternative funding arrangement under any USDA conservation program with a land grant-merced.  A land grant-merced is a community, town, colony, or pueblo that: (1) includes certain land granted by Mexico or Spain; or (2) asserted title pursuant to the Treaty of Guadalupe Hidalgo, through the Office of the Surveyor General for New Mexico or the U.S. Court of Private Land Claims.  (An alternative funding arrangement allows a land grant-merced to receive assistance directly from the conservation programs.) USDA may also provide technical and administrative assistance under the alternative funding arrangement.  USDA may enter into an arrangement if: (1) the goals and objectives of the applicable conservation program will be met by the arrangement, and (2) statutory limitations regarding contracts with individual producers will not be exceeded by any member of the land grant-merced.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Agricultural Trade Reform Act of
1999''.

SEC. 2. DEFINITION OF DOMESTIC INDUSTRY, ETC.

    (a) Domestic Industry.--
            (1) In general.--Section 202(c)(6)(A)(i) of the Trade Act
        of 1974 (19 U.S.C. 2252(c)(6)(A)(i) is amended to read as
        follows:
                    ``(A)(i) The term `domestic industry' means, with
                respect to an article--
                            ``(I) the producers as a whole of the like
                        or directly competitive article or those
                        producers whose collective production of the
                        like or directly competitive article
                        constitutes a major proportion of the total
                        domestic production of such article, or
                            ``(II) the producers of a like or directly
                        competitive perishable agricultural product,
                        citrus product, or potato product in a specific
                        geographic area of the United States whose
                        collective production in such area of such
                        article constitutes a significant proportion of
                        the total domestic production of such
                        article.''.
            (2) Determination by commission.--Section 202(c)(4) of such
        Act (19 U.S.C. 2252(c)(4)) is amended--
                    (A) by striking ``and'' at the end of subparagraph
                (B),
                    (B) by striking the period at the end of
                subparagraph (C) and inserting ``; and'', and
                    (C) by adding at the end the following new
                subparagraph:
                    ``(D) may--
                            ``(i) in the case of one or more domestic
                        producers--
                                    ``(I) who produce a like or
                                directly competitive perishable
                                agricultural product, citrus product,
                                or potato product in a specific
                                geographic area of the United States,
                                    ``(II) whose production of the
                                product in such area constitutes a
                                significant portion of the domestic
                                industry in the United States, and
                                    ``(III) who primarily serve the
                                market in such area, and
                            ``(ii) if there are substantial imports of
                        a like or directly competitive product in such
                        area,
                treat as the domestic industry only that portion of the
                production of the product located in such area.''.
    (b) Specific Geographic Area of the United States, Etc.--Section
202(c)(6) of such Act (19 U.S.C. 2252(c)(6)) is amended by adding at
the end the following new subparagraphs:
                    ``(E) The term `specific geographic area of the
                United States' means a discrete and distinguishable
                geographic area in the United States in which a
                perishable agricultural product, citrus product, or
                potato product is produced.
                    ``(F) The term `significant portion of the domestic
                industry in the United States' means an important,
                recognizable part of the domestic industry, including a
                part of the industry characterized by production in the
                same growing season.''.

SEC. 3. PROVISIONAL RELIEF.

    (a) In General.--Section 202(d)(1)(C) of the Trade Act of 1974 (19
U.S.C. 2252(d)(1)(C)) is amended to read as follows:
            ``(C)(i) If--
                    ``(I) a petition filed under subsection (a)--
                            ``(aa) alleges injury from imports of a
                        perishable agricultural product, citrus
                        product, or potato product that has been, on
                        the date the allegation is included in the
petition, subject to monitoring by the Commission under subparagraph
(B) for not less than 90 days; and
                            (bb) requests that provisional relief be
                        provided under this subsection with respect to
                        such imports; or
                    ``(II) a request made by the President or the Trade
                Representative, or a resolution adopted by either the
                Committee on Ways and Means or the Committee on
                Finance, under subsection (b), states that provisional
                relief provided under this subsection with respect to
                such imports may be necessary to prevent or remedy
                serious injury, or the threat thereof, to the domestic
                industry
        the Commission shall, not later than the 21st day after the day
        on which the request is filed, make a determination described
        in clause (ii), on the basis of available information.
            ``(ii) The determination described in this clause is a
        determination by the Commission whether increased imports
        (either actual or relative to domestic production) of the
        perishable agricultural product, citrus product, or potato
        product are a substantial cause of serious injury, or the
        threat thereof, to the domestic industry producing a like or
        directly competitive perishable agricultural product, citrus
        product, or potato product and whether either--
                    ``(I) the serious injury is likely to be difficult
                to repair by reason of perishability of the like or
                directly competitive agricultural product; or
                    ``(II) the serious injury cannot be timely
                prevented through investigation under subsection (b)
                and action under section 203.''.
    (b) Special Rules for Considering Certain Requests.--Section
202(d)(1) of such Act (19 U.S.C. 2252(d)(1)) is amended by adding at
the end the following new subparagraph:
                    ``(H) In considering a petition filed under
                subsection (a) or a request or resolution described in
                subsection (b), the Commission may waive the 90-day
                monitoring requirement in subparagraph (C)(i)(I)(aa),
                if--
                            ``(i) there is a reasonable expectation,
                        based on all available evidence, including
                        significant increases in production or
                        production capacity for the product occurring
                        in the country from which the like or directly
                        competitive product is imported in the year
                        preceding such petition, request, or
                        resolution, that the product will be imported
                        from that country in the current year in such
                        quantities as to be a substantial cause of
                        serious injury, or the threat thereof, to the
                        domestic industry producing a like or directly
                        competitive product; and
                            ``(ii) the quantities of imports of the
                        like or directly competitive product from that
                        country reported for the 1-month period
                        preceding the date of such petition, request,
                        or resolution are consistent with such
                        expectation.''.
    (c) Conforming Amendments.--
            (1) Section 202(a)(2)(B)(i) of such Act (19 U.S.C.
        2252(a)(2)(B)(i)) is amended by striking ``subsection
        (d)(1)(C)(i)'' and inserting ``subsection
        (d)(1)(C)(i)(I)(aa)''.
            (2) Section 202(d)(1)(A) of such Act (19 U.S.C.
        2252(d)(1)(A)) is amended by striking ``perishable agricultural
        product or citrus product'' each place it appears and inserting
        ``perishable agricultural product, citrus product, or potato
        product''.
            (3) Section 202(d)(5) of such Act (19 U.S.C. 2252(d)(5)) is
        amended by adding at the end the following new subparagraph:
                    ``(D) The term `potato product' means any potato
                product including any processed potato product.''.

Output:
Agricultural Trade Reform Act of 1999 - Amends the Trade Act of 1974 to clarify the definition of "domestic industry" to mean, for purposes of providing relief from injury caused by import competition, producers of a like or directly competitive perishable agricultural product, citrus product, or potato product in a specific U.S. geographic area whose collective production in such area of such article constitutes a significant proportion of the total domestic production of such article.
Authorizes the International Trade Commission (ITC), when determining whether an article is being imported into the United States in such increased quantities as to be a substantial cause (or threat) of serious injury to the domestic industry producing an article like or directly competitive with such imported article, to treat as the domestic industry only that portion of the production of the product located in the area in the case of one or more domestic producers: (1) who produce a like or directly competitive perishable agricultural product, citrus product, or potato product in a specific U.S. geographic area; (2) whose production of the product in such area constitutes a significant portion of the U.S. domestic industry; and (3) who primarily serve the market in such area.
Revises provisional relief provisions to require the ITC to make a determination whether increased imports of such perishable agricultural products (including potato products) are a substantial cause of serious injury (or threat) to the domestic industry producing a like or directly competitive agricultural product (including whether either the serious injury is likely to be difficult to repair by reason of perishability of the like or directly competitive agricultural product, or the serious injury cannot be timely prevented through an ITC investigation) whenever a request made by the President or the USTR or a resolution adopted by specified congressional committees states that provisional trade relief with respect to such perishable agricultural imports may be necessary to prevent or remedy serious injury (or threat) to the domestic industry.
Authorizes the ITC, in considering a petition or a request by the President or USTR or an adopted congressional resolution for provisional trade relief from injury caused by import competition, to waive the 90-day monitoring requirement with respect to the import of perishable agricultural products provided certain conditions are met.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fostering Stable Housing
Opportunities Act of 2016''.

SEC. 2. DEFINITION OF FAMILY.

    Subparagraph (A) of section 3(b)(3) of the United States Housing
Act of 1937 (42 U.S.C. 1437a(b)(3)(A)) is amended--
            (1) in the first sentence--
                    (A) by striking ``(v)'' and inserting ``(vi)''; and
                    (B) by inserting after ``tenant family,'' the
                following: ``(v) a child who is in foster care and has
                attained an age such that the provision of foster care
                for such child will end by reason of the age of the
                child within 6 months,''; and
            (2) in the second sentence, by inserting ``or (vi)'' after
        ``clause (v)''.

SEC. 3. PRIORITY FOR PUBLIC HOUSING OCCUPANCY AND SECTION 8 ASSISTANCE.

    (a) Public Housing.--Subparagraph (A) of section 6(c)(4) of the
United States Housing Act of 1937 (42 U.S.C. 1437d(c)(4)(A)) is
amended--
            (1) by striking ``this subparagraph'' and inserting ``this
        clause''; and
            (2) by striking the subparagraph designation and all that
        follows through ``making dwelling units available'' and
        inserting the following:
                    ``(A) making dwelling units in public housing
                available for occupancy, which shall provide that--
                            ``(i) except for projects or portions of
                        projects designated for occupancy pursuant to
                        section 7(a), preference shall be given to
                        otherwise eligible children who are in foster
                        care, have attained an age such that the
                        provision of foster care for such child will
                        end by reason of the age of the child within 6
                        months, meet the requirements under clauses (i)
                        and (ii) of paragraph (1) of the definition of
                        `at risk of homelessness' in section 91.5 of
                        the Secretary's regulations (24 C.F.R. 91.5),
                        as in effect on September 1, 2016, and have
                        agreed to comply with the requirements under
                        section 37(c); and
                            ``(ii) the public housing agency may
                        establish a system for making dwelling units
                        that are not occupied pursuant to the
                        preference under clause (i) available''.
    (b) Voucher Assistance.--Subparagraph (A) of section 8(o)(6) of the
United States Housing Act of 1937 (42 U.S.C. 1437f(o)(6)(A)) is
amended--
            (1) by redesignating clauses (i) and (ii) as clauses (ii)
        and (iii), respectively;
            (2) by inserting before clause (ii), as so redesignated by
        paragraph (1) of this subsection, the following new clause:
                            ``(i) Children aging-out of foster care.--
                        In making tenant-based assistance under this
                        subsection available on behalf of eligible
                        families, each public housing agency shall give
                        preference to otherwise eligible children who
                        are in foster care, have attained an age such
                        that the provision of foster care for such
                        child will end by reason of the age of the
                        child within 6 months, meet the requirements
                        under clauses (i) and (ii) of paragraph (1) of
                        the definition of `at risk of homelessness' in
                        section 91.5 of the Secretary's regulations (24
                        C.F.R. 91.5), as in effect on September 1,
                        2016, and have agreed to comply with the
                        requirements under section 37(c).'';
            (3) in clause (ii), as so redesignated by paragraph (1) of
        this subsection, by inserting ``that is not made available in
        accordance with the preference under clause (i)'' after ``under
        this subsection''; and
            (4) in clause (iii), as so redesignated by paragraph (1) of
        this subsection, by striking ``this subparagraph'' and
        inserting ``clause (ii)''.
    (c) PHA Project-Based Voucher Assistance.--Subparagraph (J) of
section 8(o)(13) of the United States Housing Act of 1937 (42 U.S.C.
1437f(o)(13)(J)) is amended--
            (1) in the first sentence, by inserting before the period
        at the end the following: ``, except that the agency shall give
        preference to otherwise eligible children who are in foster
        care, have attained an age such that the provision of foster
        care for such child will end by reason of the age of the child
        within 6 months, meet the requirements under clauses (i) and
        (ii) of paragraph (1) of the definition of `at risk of
        homelessness' in section 91.5 of the Secretary's regulations
        (24 C.F.R. 91.5), as in effect on September 1, 2016, and have
        agreed to comply with the requirements under section 37(c)'';
        and
            (2) in the third sentence, by striking ``The agency'' and
        inserting the following: ``For units that are made available
        after preference is provided pursuant to the first sentence of
        this subparagraph, the agency''.
    (d) Project-Based Section 8 Rental Assistance.--Subparagraph (A) of
section 8(d)(1) of the United States Housing Act of 1937 (42 U.S.C.
1437f(d)(1)(A)) is amended--
            (1) by striking ``except that with respect'' and inserting
        the following: ``except that--
                            ``(i) in the case of assisted dwelling
                        units in a project assisted with project-based
                        assistance under this section, the tenant
                        selection criteria used by the owner shall give
                        preference to otherwise eligible children who
                        are in foster care, have attained an age such
                        that the provision of foster care for such
                        child will end by reason of the age of the
                        child within 6 months, meet the requirements
                        under clauses (i) and (ii) of paragraph (1) of
                        the definition of `at risk of homelessness' in
                        section 91.5 of the Secretary's regulations (24
                        C.F.R. 91.5), as in effect on September 1,
                        2016, and have agreed to comply with the
                        requirements under section 37(c); and
                            ``(ii) with respect''; and
            (2) by inserting ``after preference is provided pursuant to
        clause (i)'' after ``to be assisted''.
    (e) Terms and Conditions on Priority.--Title I of the United States
Housing Act of 1937 (42 U.S.C. 1437 et seq.) is amended by adding at
the end the following new section:

``SEC. 37. TERMS AND CONDITIONS ON PREFERENCE FOR ASSISTANCE FOR
              CHILDREN AGING OUT OF FOSTER CARE.

    ``(a) Preference.--For purposes of this section, the term
`preference for housing assistance' means preference, for an otherwise
eligible child in foster care, for--
            ``(1) occupancy in a public housing dwelling unit, pursuant
        to section 6(c)(4)(A)(i);
            ``(2) tenant-based assistance under section 8(o), pursuant
        to paragraph (6)(A)(i) of such section;
            ``(3) project-based assistance under section 8(o)(13),
        pursuant to subparagraph (J) of such section; and
            ``(4) occupancy in a dwelling unit in a project assisted
        with project-based assistance under section 8, pursuant to
        subsection (d)(1)(A)(i) of such section.
    ``(b) Early Application for Assistance.--Notwithstanding the period
during which a preference for housing assistance is provided for a
person, an otherwise eligible person may apply for such occupancy or
assistance at any time after such person attains 16 years of age.
    ``(c) Requirement for Employment, Education, or Training.--
            ``(1) In general.--Except as provided in paragraph (2),
        each person occupying a dwelling unit pursuant to a preference
        for housing assistance shall be, not later than 12 months after
        such initial occupancy and for at least 9 months of each
        successive 12-month period thereafter--
                    ``(A) employed on average at least 35 hours of
                service per week;
                    ``(B) engaged in vocational, technical, or
                workforce development training or in an apprenticeship,
                on a full-time basis, as classified by a vocational,
                technical, workforce development training institution
                or entity;
                    ``(C) enrolled in a secondary school, an
                institution of higher education, or other institution
                providing post-secondary education, on a full-time
                basis, as classified by an educational institution; or
                    ``(D) engaged in a combination of activities
                described in subparagraphs (A) through (C) to such an
                extent that, in the aggregate, such engagement is on
                such a full-time basis.
        The Secretary shall require the public housing agency or
        project owner, as applicable, to verify compliance with the
        requirement under this paragraph by each person occupying a
        dwelling unit assisted or administered by such agency or owner,
        as applicable, pursuant to a preference for housing assistance
        annually in conjunction with reviews of income for purposes of
        determining eligibility for assistance described in subsection
        (a).
            ``(2) Exceptions.--The requirement under paragraph (1)
        shall not apply to--
                    ``(A) a person physically or mentally unfit for
                employment, as determined in accordance with such
                standards as the Secretary shall establish;
                    ``(B) a parent or other household member
                responsible for the care of a dependent child under 6
                or an incapacitated person; and
                    ``(C) a person who is regularly and actively
                participating in a drug addiction or alcoholic
                treatment and rehabilitation program.
    ``(d) Limitation on Bedrooms.--A dwelling unit that is occupied by
a person, or assisted with assistance made available on behalf of a
person, pursuant to a preference for housing assistance may contain
more than one bedroom only if such additional bedrooms are occupied
only by other persons who occupy such dwelling unit, or receive
assistance made available, pursuant to a preference for housing
assistance.
    ``(e) Termination of Assistance.--The public housing agency or
project owner, as applicable, shall terminate any occupancy of, or
assistance on behalf of, a person pursuant to any preference for
housing assistance upon the person attaining 25 years of age or upon
substantial noncompliance with the requirement under subsection (c),
except that nothing in this clause may be construed to prohibit or
affect the eligibility of any person for occupancy of housing assisted
under this title or rental assistance under section 8, that is provided
other than pursuant to a preference under this subparagraph.''.

SEC. 4. PRIORITY FOR RURAL RENTAL ASSISTANCE.

    Paragraph (2) of section 521(a) of the Housing Act of 1949 (42
U.S.C. 1490a(a)(2)) is amended by adding at the end the following new
subparagraph:
    ``(F)(i) In making occupancy in a project assisted under this
paragraph, and rental assistance under this paragraph, available on
behalf of eligible families, the project owner shall give preference to
otherwise eligible children who--
            ``(I) are in foster care;
            ``(II) have attained an age such that the provision of
        foster care for such child will end by reason of the age of the
        child within 6 months;
            ``(III) meet the requirements under clauses (i) and (ii) of
        paragraph (1) of the definition of `at risk of homelessness' in
        section 91.5 of the Secretary of Housing and Urban
        Development's regulations (24 C.F.R. 91.5), as in effect on
        September 1, 2016; and
            ``(IV) have agreed to comply with the requirements under
        clause (iii).
    ``(ii) Notwithstanding the period during which a preference
pursuant to clause (i) for occupancy in project assisted under this
paragraph or for rental assistance under this paragraph is provided for
a person, an otherwise eligible person may apply for such occupancy or
assistance at any time after the person attains 16 years of age.
    ``(iii)(I) Except as provided in subclause (II), each person
occupying a dwelling unit pursuant to a preference under this
subparagraph shall be, not later than 12 months after such initial
occupancy and for at least 9 months of each successive 12-month period
thereafter--
            ``(aa) employed on average at least 35 hours of service per
        week;
            ``(bb) engaged in vocational, technical, or workforce
        development training or in an apprenticeship, on a full-time
        basis, as classified by a vocational, technical, workforce
        development training institution or entity;
            ``(cc) enrolled in a secondary school, an institution of
        higher education, or other institution providing post-secondary
        education, on a full-time basis, as classified by an
        educational institution; or
            ``(dd) engaged in a combination of activities described in
        items (aa) through (cc) to such an extent that, in the
        aggregate, such engagement is on such a full-time basis.
The Secretary shall require a project owner to verify compliance with
the requirement under this subclause by each person occupying a
dwelling unit pursuant to a preference under this subparagraph annually
in conjunction with reviews of income for purposes of determining
eligibility for assistance described in clause (i).
    ``(II) The requirement under subclause (I) shall not apply to--
            ``(aa) a person physically or mentally unfit for
        employment, as determined in accordance with such standards as
        the Secretary shall establish;
            ``(bb) a parent or other household member responsible for
        the care of a dependent child under 6 or an incapacitated
        person; and
            ``(cc) a person who is regularly and actively participating
        in a drug addiction or alcoholic treatment and rehabilitation
        program.
    ``(iv) A dwelling unit that is occupied by a person pursuant to a
preference under this subparagraph may contain more than one bedroom
only if such additional bedrooms are occupied only by other persons who
occupy such dwelling unit pursuant to a preference under this
subparagraph.
    ``(v) The project owner shall terminate any occupancy of a person
pursuant to the preference under clause (i) upon the person attaining
25 years of age or upon substantial noncompliance with the requirement
under clause (ii), except that nothing in this clause may be construed
to prohibit or affect the eligibility of any person for occupancy in a
project assisted under this paragraph or for rental assistance under
this paragraph, other than pursuant to a preference under this
subparagraph.''.

SEC. 5. REPORTS TO CONGRESS.

    (a) Requirement.--The Secretary of Housing and Urban Development
and the Secretary of Agriculture shall jointly submit reports to the
Congress regarding the status and outcomes of persons provided
preference for housing assistance pursuant to the amendments made by
sections 2 through 4 of this Act.
    (b) Contents.--Reports under this section shall include such
information as may be necessary to assess and evaluate the long-term
success of providing preference for housing assistance pursuant to such
amendments and to identify any changes to facilitate improving such
success. Such reports shall include information regarding the outcomes
for persons provided such preference with respect to the period
beginning upon initial provision of such housing assistance on behalf
of such person and ending 10 years after termination of such assistance
and shall include the following information regarding such persons:
            (1) Employment and career status.
            (2) Housing situation.
            (3) Educational, training, or vocational attainment.
            (4) Physical, mental, and emotional well-being (including
        any instances of substance abuse).
            (5) Instances of arrests, incarcerations, and other
        interactions with the criminal justice system.
            (6) Marital and familial status.
            (7) Any other relevant information as the Secretaries
        consider appropriate to facilitate successful operation of the
        program under the amendments made by this Act.
    (c) Protection of Privacy.--Reports under this section shall
contain aggregate information regarding outcomes described in
subsection (b) and shall not contain any personally identifiable
information.
    (d) Timing.--The first report under this section shall be submitted
to the Congress not later than the expiration of the 10-year period
beginning on the date of the enactment of this Act and the Secretaries
referred to in subsection (a) shall submit a report not later than the
expiration of each successive 5-year period thereafter.

Output: Fostering Stable Housing Opportunities Act of 2016 This bill amends the United States Housing Act of 1937 to include within the definition of "families" a child who is in foster care and has attained an age such that the provision of foster care for such child will end by reason of the age of the child within six months. Preference is given, subject to certain terms and conditions, for public housing occupancy and section 8 housing assistance under such Act to certain otherwise eligible children who are aging out of foster care and are at-risk for homelessness.  The bill amends the Housing Act of 1949 to give preference for rural rental assistance to certain otherwise eligible children who are aging out of foster care and are at-risk of homelessness.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Financial Security Accounts for
Individuals with Disabilities Act of 2007''.

SEC. 2. FINANCIAL SECURITY ACCOUNTS FOR INDIVIDUALS WITH DISABILITIES.

    (a) In General.--Subchapter F of chapter 1 of the Internal Revenue
Code of 1986 (relating to exempt organizations) is amended by inserting
after part VIII the following new part:

          ``PART IX--SAVINGS FOR INDIVIDUALS WITH DISABILITIES

``Sec. 530A. Financial security accounts for individuals with
                            disabilities.

``SEC. 530A. FINANCIAL SECURITY ACCOUNTS FOR INDIVIDUALS WITH
              DISABILITIES.

    ``(a) General Rule.--A financial security account for an individual
with a disability shall be exempt from taxation under this subtitle.
Notwithstanding the preceding sentence, such account shall be subject
to the taxes imposed by section 511 (relating to imposition of tax on
unrelated business income of charitable organizations).
    ``(b) Definitions and Special Rules.--For purposes of this
section--
            ``(1)  Financial security account for an individual with a
        disability.--The term `financial security account for an
        individual with a disability' means a trust created or
        organized in the United States (and designated as a financial
        security account for an individual with a disability at the
        time created or organized) exclusively for the purpose of
        paying qualified disability expenses of an individual who is
        disabled and who is the designated beneficiary of the trust,
        but only if the written governing instrument creating the trust
        meets the following requirements:
                    ``(A) No contribution will be accepted--
                            ``(i) unless it is in cash, and
                            ``(ii) except in the case of rollover
                        contributions described in subsection (c)(4),
                        if such contribution would result in aggregate
                        contributions for the taxable year and all
                        preceding taxable years exceeding $500,000.
                    ``(B) The trustee is a bank (as defined in section
                408(n)), a parent or guardian of the designated
                beneficiary, a designee of a parent or guardian of the
                designated beneficiary, the designated beneficiary, or
                another person, who demonstrates to the satisfaction of
                the Secretary that the manner in which that person will
                administer the trust will be consistent with the
                requirements of this section.
                    ``(C) No part of the trust assets will be invested
                in life insurance contracts.
                    ``(D) The assets of the trust shall not be
                commingled with other property except in a common trust
                fund or common investment fund.
            ``(2) Qualified disability expenses.--The term `qualified
        disability expenses' means, with respect to an individual with
        a disability, amounts paid or incurred, not compensated for by
        insurance or otherwise, for--
                    ``(A) education, medical and dental care, community
                based support services, employment training and
                support, moving, and assistive technology,
                    ``(B) after the designated beneficiary has attained
                the age of 18, housing and transportation, and
                    ``(C) funeral and burial services and property.
            ``(3) Individual with a disability.--An individual is an
        individual with a disability if such individual is receiving
        supplemental security income benefits under title XVI of the
        Social Security Act or an individual otherwise eligible to
        receive such benefits notwithstanding the income and assets
        tests required for eligibility for such benefits.
            ``(4) Rules relating to estate and gift tax.--Rules similar
        to the rules of paragraphs (2), (4), and (5) of section 529(c)
        shall apply for purposes of this section.
    ``(c) Tax Treatment of Distributions.--
            ``(1) In general.--Except as otherwise provided in this
        subsection, any amount paid or distributed out of a financial
        security account for an individual with a disability shall be
        included in gross income by the payee or distributee, as the
        case may be, for the taxable year in which received in the
        manner as provided in section 72.
            ``(2) Distributions for benefit of designated
        beneficiary.--
                    ``(A) In general.--No amount shall be includible in
                gross income under paragraph (1) if the qualified
                disability expenses of the designated beneficiary
                during the taxable year are not less than the aggregate
                distributions during the taxable year.
                    ``(B) Distributions in excess of expenses.--If such
                aggregate distributions exceed such expenses during the
                taxable year, the amount otherwise includible in gross
                income under paragraph (1) shall be reduced by the
                amount which bears the same ratio to the amount which
                would be includible in gross income under paragraph (1)
                (without regard to this subparagraph) as the qualified
                disability expenses bear to such aggregate
                distributions.
                    ``(C) Disallowance of excluded amounts as
                deduction, credit, or exclusion.--No deduction, credit,
                or exclusion shall be allowed to the taxpayer under any
                other section of this chapter for any qualified
                disability expenses to the extent taken into account in
                determining the amount of the exclusion under this
                paragraph.
            ``(3) Additional tax for distributions not used for benefit
        of designated beneficiary.--
                    ``(A) In general.--The tax imposed by this chapter
                for any taxable year on any taxpayer who receives a
                payment or distribution from a financial security
                account for an individual with a disability shall be
                increased by 10 percent of the amount thereof which is
                includible in gross income under paragraph (1).
                    ``(B) Exception.--Subparagraph (A) shall not apply
                if the payment or distribution is made to a beneficiary
                (or to the estate of the designated beneficiary) on or
                after the death of the designated beneficiary.
                    ``(C) Contributions returned before certain date.--
                Subparagraph (A) shall not apply to the distribution of
                any contribution made during a taxable year if--
                            ``(i) such distribution is made before the
                        first day of the sixth month of the taxable
                        year following the taxable year, and
                            ``(ii) such distribution is accompanied by
                        the amount of net income attributable to such
                        excess contribution.
                Any net income described in clause (ii) shall be
                included in gross income for the taxable year in which
                such excess contribution was made.
            ``(4) Rollovers.--Paragraph (1) shall not apply to any
        amount paid or distributed from a financial security account
        for an individual with a disability to the extent that the
        amount received is paid, not later than the 60th day after the
        date of such payment or distribution, into another financial
        security account for an individual with a disability for the
        benefit of the same beneficiary. The preceding sentence shall
        not apply to any payment or distribution if it applied to any
        prior payment or distribution during the 12-month period ending
        on the date of the payment or distribution.
            ``(5) Change in beneficiary.--Any change in the beneficiary
        of a financial security account for an individual with a
        disability shall not be treated as a distribution for purposes
        of paragraph (1) if the new beneficiary is disabled and is a
        member of the family (as defined in section 529(e)(2)) of the
        old beneficiary.
    ``(d) Tax Treatment of Accounts.--Rules similar to the rules of
paragraphs (2) and (4) of section 408(e) shall apply to any financial
security account for an individual with a disability.
    ``(e) Community Property Laws.--This section shall be applied
without regard to any community property laws.
    ``(f) Custodial Accounts.--For purposes of this section, a
custodial account shall be treated as a trust if--
            ``(1) the assets of such account are held by a bank (as
        defined in section 408(n) or another person who demonstrates,
        to the satisfaction of the Secretary, that the manner in which
        he will administer the account will be consistent with the
        requirements of this section, and
            ``(2) the custodial account would, except for the fact that
        it is not a trust, constitute an account described in
        subsection (c)(1).
For purposes of this title, in the case of a custodial account treated
as a trust by reason of the preceding sentence, the custodian of such
account shall be treated as the trustee thereof.
    ``(g) Reports.--The trustee of a financial security account for an
individual with a disability shall make such reports regarding such
account to the Secretary and to the beneficiary of the account with
respect to contributions, distributions, and such other matters as the
Secretary may require. The reports required by this subsection shall be
filed at such time and in such manner and furnished to such individuals
at such time and in such manner as may be required.
    ``(h) Coordination With Means-Tested Programs.--Amounts held by, or
paid or distributed from, a financial security account for an
individual with a disability shall not be treated as income or assets,
and shall not be taken into account in determining eligibility for, or
the amount or extent of, benefits provided by any program funded in
whole or in part with Federal funds.''.
    (b) Conforming Amendments.--
            (1) Penalty for failure to meet minimum distribution
        requirement.--Subsection (c) of section 4974 of such Code is
        amended by striking ``or'' at the end of paragraph (4), by
        striking the period at the end of paragraph (5) and inserting
        ``, or'', and by inserting after paragraph (5) the following
        new paragraph:
            ``(6) any financial security account for an individual with
        a disability (as defined in section 530A(b)).''.
            (2) Tax on prohibited transactions.--
                    (A) In general.--Paragraph (1) of section 4975(e)
                of such Code (defining plan) is amended by
                redesignating subparagraph (G) as subparagraph (H), by
                striking ``or'' at the end of subparagraph (F), and by
                adding after subparagraph (F) the following:
                    ``(G) a financial security account for an
                individual with a disability described in section 530A,
                or''.
                    (B) Exemption.--Subsection (d) of section 4975 of
                such Code (relating to exemptions) is amended by
                striking ``or'' at the end of paragraph (22), by
                striking the period at the end of paragraph (23) and
                inserting ``; or'', and by inserting after paragraph
                (23) the following:
            ``(24) in the case of a financial security account for an
        individual with a disability, any transaction to provide
        housing or other services by a family member to or for the
        designated beneficiary of the trust to the extent that such
        transaction does not exceed the fair market value of the
        housing or service (as the case may be) provided.''.
                    (C) Special rule.--Subsection (c) of section 4975
                of such Code (relating to tax on prohibited
                transactions) is amended by adding at the end the
                following new paragraph:
            ``(7) Special rule for financial security account for
        individuals with disabilities.--An individual for whose benefit
        a financial security account for an individual with a
        disability is established and any contributor to such account
        shall be exempt from the tax imposed by this section with
        respect to any transaction concerning such account (which would
        otherwise be taxable under this section) if section 530A(d)
        applies with respect to such transaction.''.
            (3) Rollovers from qualified tuition programs and education
        savings accounts.--
                    (A) Qualified tuition programs.--Paragraph (3) of
                section 529(c) of such Code is amended by adding at the
                end the following new subparagraph:
                    ``(E) Contributions to financial security account
                for an individual with a disability.--Subparagraph (A)
                shall not apply to that portion of any distribution
                which, within 60 days of such distribution, is
                contributed to a financial security account for an
                individual with a disability for the benefit of the
                designated beneficiary.''.
                    (B) Education savings account.--Subsection (d) of
                section 530 of such Code is amended by adding at the
                end the following new paragraph:
            ``(9) Contributions to financial security account for an
        individual with a disability.--Paragraph (1) shall not apply to
        any amount paid or distributed from a Coverdell education
        savings account to the extent that the amount received is paid,
        not later than the 60th day after the date of such payment or
        distribution, into a financial security account for an
        individual with a disability for the benefit of the same
        beneficiary.''.
            (4) Reports.--Paragraph (2) of section 6693(a) of such Code
        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) section 530A(g) (relating to financial
                security accounts for individuals with
                disabilities).''.
            (5) Exclusion from income.--Subsection (b) of section 1612
        of the Social Security Act (42 U.S.C. 1382a) is amended by
        striking ``or'' at the end of paragraph (22), by striking the
        period at the end of paragraph (23) and inserting ``; or'', and
        by inserting after paragraph (23) the following:
            ``(24) any contribution to a financial security account for
        an individual with a disability.''.
    (c) Clerical Amendment.--The table of parts for subchapter F of
chapter 1 of such Code is amended by inserting after the item relating
to part VIII the following new item:

        ``Part IX. Savings for Individuals With Disabilities.''.

    (d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.

Output: Financial Security Accounts for Individuals with Disabilities Act of 2007 - Amends the Internal Revenue Code to establish tax-exempt financial security accounts for individuals with disabilities to pay certain expenses of such individuals, including expenses for education, medical care, and employment training.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Combatting Illegal College and
University Gambling Act''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) illegal gambling on college sports is a serious
        national problem;
            (2) illegal gambling by college students and other underage
        persons, particularly on sports, is a serious national problem
        that warrants effective national countermeasures to combat it;
            (3) recent scientific reports suggest a very high incidence
        of illegal gambling among college students, on college sporting
        events;
            (4) illegal student bookies are present at every collegiate
        institution;
            (5) there is evidence that illegal sports gambling,
        including that conducted on college and university campuses
        through illegal student bookies, is linked to organized crime
        and is a major source of revenue for organized crime
        operations;
            (6) the FBI estimates that close to $2,500,000,000 is
        wagered illegally on the National Collegiate Athletic
        Association Division I Men's Basketball Tournament each year;
            (7) in Nevada, the only State where such sports betting is
        legal, the 1998 National Collegiate Athletic Association
        Division I Men's Basketball Tournament saw approximately
        $80,000,000 wagered with Nevada's regulated sports books, or
        only three percent of that wagered illegally elsewhere;
            (8) there are no comprehensive studies available that
        analyze the prevalence of illegal gambling on college sports;
            (9) the National Gambling Impact Study Commission (NGISC)
        (as authorized under Public Law 104-169) was expressly limited
        by its statutory charter to a study of legal gambling but did
        recommend that the role of illegal sports gambling be examined
        in future gambling related research including research by
        agencies of the Department of Justice;
            (10) the issue of illegal gambling on college sports is
        still largely overlooked by college administrators;
            (11) there needs to be comprehensive gambling education
        programs conducted on each campus that target all students as
        recommended by the NGISC;
            (12) illegal gambling on college sports will continue to
        flourish throughout the United States unless a strong effort is
        made to enforce State and Federal laws prohibiting such
        activity;
            (13) in order to combat illegal gambling on college sports
        in this country, law enforcement must ensure that compliance
        with Federal and State laws is a high priority; and
            (14) absent meaningful countermeasures, including
        implementation of more effective student awareness and
        education campaigns, illegal gambling on college sports will
        continue to be a problem on college and university campuses
        across the United States.

SEC. 3. STUDY OF GAMBLING ON COLLEGE AND UNIVERSITY CAMPUSES.

    (a) Establishment of Panel.--Not later than 90 days after the date
of enactment of this Act, the Attorney General shall establish a panel,
which shall be composed of Federal, State, and local government law
enforcement officials, to conduct a study of illegal college sports
gambling.
    (b) Contents of Study.--The study conducted by the panel
established under subsection (a) shall include an analysis of--
            (1) the scope and prevalence of illegal college sports
        gambling, including unlawful sports gambling (as defined in
        section 3702 of title 28, United States Code);
            (2) the role of organized crime in illegal gambling on
        college sports;
            (3) the role of State regulators and the legal sports books
        in Nevada in assisting law enforcement to uncover illegal
        sports gambling and related illegal activities;
            (4) the enforcement and implementation of the Professional
        and Amateur Sports Protection Act of 1992, including whether it
        has been adequately enforced;
            (5) the effectiveness of steps taken by institutions of
        higher education to date, whether individually or through
        national organizations, to reduce the problem of illegal
        gambling on college sports;
            (6) the factors that influence the attitudes or levels of
        awareness of administrators, professors, and students,
        including student athletes, about illegal gambling on college
        sports;
            (7) the effectiveness of new countermeasures to reduce
        illegal gambling on college sports, including related
        requirements for institutions of higher education and persons
        receiving Federal education funds;
            (8) potential actions that could be taken by the National
        Collegiate Athletic Association to address illegal gambling on
        college and university campuses; and
            (9) other matters relevant to the issue of illegal gambling
        on college sports as determined by the Attorney General.

SEC. 4. REPORT TO CONGRESS.

    Not later than 12 months after the establishment of the panel, the
Attorney General shall submit to Congress a report on the study
conducted under section 3, which shall include--
            (1) recommendations for actions colleges, universities, and
        the National Collegiate Athletic Association should implement
        to address the issue of illegal gambling on college sports;
            (2) recommendations for intensive educational campaigns
        which the National Collegiate Athletic Association could
        implement to assist in the effort to prevent illegal gambling
        on college sports;
            (3) recommendations for any Federal and State legislative
        actions to address the issue of illegal gambling on college
        sports; and
            (4) recommendations for any administrative or private
        sector actions to address the issue of illegal gambling on
        college sports.

Output: (Sec. 4) Directs the Attorney General to submit to Congress a report on the study, including recommendations for: (1) Federal and State legislative actions, administrative or private sector actions, and actions by colleges, universities, and the NCAA to address the issue; and (2) intensive educational campaigns by the NCAA to assist in the effort to prevent illegal gambling on college sports.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Homeland Emergency Responders
Organization Act of 2002''.

 SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress finds that--
            (1) the Federal Government must enhance the ability of
        first responders to coordinate and respond to incidents of
        terrorism, including incidents involving weapons of mass
        destruction; and
            (2) as a result of the events of September 11, 2001, it is
        necessary to empower the Federal Emergency Management Agency
        (in this section referred to as ``FEMA'') to distribute Federal
        grant monies to States and local communities and, define and
        clarify the terms and conditions under which such funds will be
        dispersed, spent, matched, and reported.
    (b) Purposes.--The purposes of this Act are--
            (1) to establish within FEMA the Office of National
        Preparedness;
            (2) to establish a program, with criteria and guidelines,
        for first responders to utilize Federal grants to enhance their
        ability to respond to incidents of terrorism, including
        incidents involving weapons of mass destruction; and
            (3) to establish a program, with criteria and guidelines,
        for States to utilize Federal grant dollars in establishing
        coordinated interstate and intrastate antiterrorism programs,
        establishing mutual aid programs, planning, developing, and
        executing terrorism response exercises, and establishing or
        upgrading statewide emergency notification capabilities, such
        as the ``Amber Alert project'' in California and Texas, and
        such other purposes as the Director of FEMA determines.

SEC. 3. DEFINITIONS.

    (a) Major Disaster.--Section 102(2) of the Robert T. Stafford
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122(2)) is
amended by inserting ``incident of terrorism,'' after ``drought),''.
    (b) Weapon of Mass Destruction.--Section 602(a) of the Robert T.
Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C.
5165a(a)) is amended by adding at the end the following:
            ``(11) Weapon of mass destruction.--The term `weapon of
        mass destruction' means any weapon or device that is intended,
        or has the capability, to cause death or serious bodily injury
        to a significant number of people through the release,
        dissemination, or impact of toxic or poisonous chemicals or
        their precursors, disease organisms, or radiation or
        radioactivity.''.

SEC. 4. ESTABLISHMENT OF OFFICE OF NATIONAL PREPAREDNESS.

    Subtitle A of title VI of the Robert T. Stafford Disaster Relief
and Emergency Assistance Act (42 U.S.C. 5196 et seq.) is amended by
adding at the end the following:

``SEC. 616. OFFICE OF NATIONAL PREPAREDNESS.

    ``(a) In General.--There is established in the Federal Emergency
Management Agency an office to be known as the `Office of National
Preparedness' (referred to in this section as the `Office').
    ``(b) Deputy Director.--The Office shall be headed by a Deputy
Director.
    ``(c) Duties.--
            ``(1) Points of contact.--Not later than 30 days after the
        date of the establishment of the Office, the Deputy Director
        shall designate a national preparedness point of contact in
        each of the 10 regional offices of the Agency.
            ``(2) Eligibility criteria.--Not later than 90 days after
        the date of the establishment of the Office, the Deputy
        Director shall establish criteria to determine eligibility of
local first responders to receive grants under section 630.
            ``(3) Distribution of funds.--Not later than 90 days after
        the date of the establishment of the Office, the Deputy
        Director shall establish an expeditious method of distributing
        grant funds under section 630 to first responders through the
        regional points of contact designated under paragraph (1).
            ``(4) Emergency communications equipment standards.--Not
        later than 120 days after the date of the establishment of the
        Office, the Deputy Director shall establish standards for
        emergency communications equipment to ensure interoperability
        and deny grants under section 630 to State and first responders
        that do not comply with those standards.
            ``(5) Response equipment standards.--Not later than 120
        days after the date of the establishment of the Office, the
        Deputy Director shall establish standards for equipment to be
        used by personnel that have responsibilities relating to
        homeland preparedness or security, or both, and that are under
        the jurisdiction of a first responder to respond to incidents
        of terrorism, including incidents involving weapons of mass
        destruction.
            ``(6) Standards for terrorism preparedness.--Not later than
        1 year after the date of the establishment of the Office, the
        Deputy Director shall establish clearly defined standards and
        guidelines for terrorism preparedness and response by State
        governments to ensure interstate and intrastate response
        capabilities.
            ``(7) Web site.--Not later than 1 year after the date of
        the establishment of the Office, the Deputy Director shall
        create a Web site for use by States and local first responders
        for purposes of sharing information on homeland security
        preparedness.
            ``(8) Progress report.--Not later than 1 year after the
        date of the establishment of the Office, the Director shall
        transmit to Congress a report on the progress of the Office in
        carrying out its duties under paragraphs (1) through (7).
            ``(9) Response capability.--Not later than 3 years after
        the date of the establishment of the Office, the Deputy
        Director shall lead a coordinated and integrated effort to
        build a nationwide viable terrorism preparedness and response
        capability.
            ``(10) Training standards.--The Deputy Director shall
        establish standards for the training of personnel that have
        responsibilities relating to homeland preparedness or security,
        or both, and that are under the jurisdiction of a first
        responder.
            ``(11) Miscellaneous.--The Office and Deputy Director shall
        carry out such other duties as the Director may delegate.
    ``(d) Use of Existing Resources.--In carrying out this section, the
Deputy Director shall--
            ``(1) use existing resources, including personnel of the
        Agency and, when appropriate, planning documents, equipment
        lists, program inventories, and plans of the Department of
        Agriculture, the Department of Transportation, and the
        Department of Health and Human Services; and
            ``(2) consult with and use--
                    ``(A) existing Federal interagency boards and
                committees;
                    ``(B) existing Government agencies; and
                    ``(C) nongovernmental organizations.''.

SEC. 5. PREPAREDNESS ASSISTANCE FOR FIRST RESPONDERS.

    Subtitle B of title VI of the Robert T. Stafford Disaster Relief
and Emergency Assistance Act (42 U.S.C. 5197 et seq.) is amended by
adding at the end the following:

``SEC. 630. PREPAREDNESS ASSISTANCE FOR FIRST RESPONDERS.

    ``(a) Definitions.--In this section and section 616, the following
definitions apply:
            ``(1) State.--The term `State' means the 50 States.
            ``(2) First responder.--The term `first responder' means
        any local governmental entity, Indian tribe (as defined in
        section 4 of the Indian Self-Determination and Education
        Assistance Act (25 U.S.C. 450(b)), Indian tribe organization,
        or Native village (as defined in section 3 of the Alaska Native
        Claims Settlement Act (43 U.S.C. 1602)) that has jurisdiction
        over 1 or more of the following:
                    ``(A) Law enforcement officers.
                    ``(B) Firefighters.
                    ``(C) Emergency personnel.
                    ``(D) Public and environmental health personnel.
                    ``(E) Such other personnel with duties related to
                homeland preparedness or security, or both, as the
                Director may determine.
    ``(b) Grant Program.--The Deputy Director of the Office of National
Preparedness shall establish a program to make grants to first
responders and States to prepare for and respond to incidents of
terrorism, including incidents involving weapons of mass destruction.
    ``(c) Maintenance of Effort.--
            ``(1) In general.--No first responder or State shall be
        eligible to receive a grant under this section unless the
        aggregate expenditures of the first responder or State for
        homeland preparedness and security (as defined by the Deputy
        Director) are maintained at a level which does not fall below
        the average level of such expenditures for its 2 fiscal years
        preceding the date of receipt of the grant.
            ``(2) Enforcement.--If a first responder or State does not
        meet the aggregate expenditure for homeland preparedness and
        security required under paragraph (1) in a fiscal year, the
        Director shall withhold the amount of a grant from the first
        responder or State until the first responder or State makes
        such expenditure.
    ``(d) Uses of Grants.--Grants made under this section--
            ``(1) may be used by a first responder only--
                    ``(A) to purchase interoperable equipment in
                compliance with Federal standards established by the
                Federal Emergency Management Agency section 616(c)(4);
                    ``(B) to train personnel that have responsibilities
                relating to homeland preparedness or security, or both,
                and that are under the jurisdiction of the first
                responder;
                    ``(C) to upgrade emergency operating centers;
                    ``(D) to conduct terrorism response exercises;
                    ``(E) to compensate for overtime costs incurred in
                carrying out activities under subparagraphs (B) and (D)
                or as approved by the Deputy Director; and
                    ``(F) to carry out such other related activities or
                to purchase materials or equipment as are approved by
                the Deputy Director; and
            ``(2) may be used by States only--
                    ``(A) to establish coordinated interstate and
                intrastate antiterrorism programs;
                    ``(B) to establish mutual aid programs;
                    ``(C) to plan and develop and execute terrorism
                response exercises;
                    ``(D) to establish or upgrade statewide emergency
                notification systems; and
                    ``(E) to carry out such other related activities,
                or to purchase such materials and equipment, as are
                approved by the Deputy Director.
    ``(e) Allocation of Funds.--Subject to advance appropriations, the
Deputy Director shall make--
            ``(1) a grant under this section to each State in each of
        fiscal years 2003 through 2007 of $10,000,000;
            ``(2) grants to first responders under this section,
        through the regional points of contact of the Agency designated
        under section 616(c)(1), in an amount not to exceed $50,000,000
        per Agency region in each of fiscal years 2003 through 2007
        based on--
                    ``(A) the likelihood of a terrorism attack as
                determined by the appropriate Federal agency
                responsible for making terrorism threat assessments;
                    ``(B) the location of the population for which the
                first responders have responsibility;
                    ``(C) the proximity to vital infrastructure,
                including--
                            ``(i) military installations;
                            ``(ii) public buildings (as defined in
                        section 13 of the Public Buildings Act of 1959
                        (40 U.S.C. 612));
                            ``(iii) nuclear power plants;
                            ``(iv) chemical plants; and
                            ``(v) national landmarks; and
                    ``(D) the proximity to international borders;
            ``(3) grants in such amounts to first responders in rural,
        nonurban areas as the Director determines appropriate; and
            ``(4) grants in such amounts to such other first responders
        having responsibility for homeland preparedness or security, or
        both, as the Deputy Director determines appropriate.
    ``(f) Administrative Expenses.--
            ``(1) States.--Not more than 2 percent of a grant made to a
        State under this section may be used for administrative
        expenses of carrying out its responsibilities under this
        section.
            ``(2) Local first responders.--Not more than 2 percent of a
        grant made to a first responder under this section may be used
        for administrative expenses of carrying out its
        responsibilities under this section.
    ``(g) Accountability and Oversight.--
            ``(1) Agency objectives and reports.--
                    ``(A) Objectives.--The Deputy Director shall
                develop quantifiable, measurable objectives for
                achieving improved homeland preparedness and security
                at the regional level.
                    ``(B) Reports.--The Deputy Director shall require
                each regional point of contact of the Agency designated
                under section 616(c)(1) to make annual reports to the
                Deputy Director on improvements in homeland
                preparedness and security within the region and to
                report failures to meet the quantifiable objectives
                developed under subparagraph (A) to the Inspector
                General of the Agency.
            ``(2) State objectives and reports.--
                    ``(A) Reports.--Each State, as a condition of
                receipt of a grant under this section, shall develop
                quantifiable, measurable objectives for achieving
                improved homeland preparedness and security at the
                State level.
                    ``(B) Objectives.--Within 1 year of the date of
                receipt of a grant under this section, a State shall
                report to the Deputy Director on progress made in
                meeting the objectives it developed under subparagraph
                (A), how grant funds were used to meet such objectives,
                and any failures to meet such objectives.
            ``(3) Repayment.--If the Deputy Director determines that a
        first responder or State has improperly used Federal funds made
        available under this section, the first responder or State
        shall be liable to repay to the United States the amount
        determined by the Deputy Director to have been used improperly.
    ``(h) Administrative Expenses.--The Deputy Director may use not
more than 5 percent of the amounts appropriated to carry out this
section for a fiscal year to establish and maintain the Office of
National Preparedness under section 616 and for administrative expenses
of carrying out this section in such fiscal year.
    ``(i) Coordination.--The Director shall establish working
relationships with other Federal agencies to prevent duplication of
assistance to first responders and States for purposes of homeland
preparedness and security.''.

Output: Homeland Emergency Responders Organization Act of 2002 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include an incident of terrorism within its definition of "major disaster" for purposes of authorized disaster relief.Establishes in the Federal Emergency Management Agency the Office of National Preparedness, to be headed by a Deputy Director who shall establish standards for: (1) emergency communications equipment to ensure interoperability, and equipment to be used by personnel responsible for homeland preparedness or security, or both, that are under the jurisdiction of a first responder to respond to incidents of terrorism (including incidents involving weapons of mass destruction incidents); (2) terrorism preparedness and response by State governments to ensure interstate and intrastate response capabilities; and (3) training of such personnel. Directs the Deputy Director to lead a coordinated and integrated effort to build a nationwide viable terrorism preparedness and response capability, including the creation of a Web site for use by States and local first responders to share information on homeland security preparedness.Directs the Deputy Director to establish a program to make grants to first responders and States to prepare for and respond to incidents of terrorism, including incidents involving weapons of mass destruction. Sets forth grant requirements.