Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Health Opportunity Patient
Empowerment Act of 2006''.

SEC. 2. FSA AND HRA TERMINATIONS TO FUND HSAS.

    (a) In General.--Section 106 of the Internal Revenue Code of 1986
(relating to contributions by employer to accident and health plans) is
amended by adding at the end the following new subsection:
    ``(e) FSA and HRA Terminations to Fund HSAs.--
            ``(1) In general.--A plan shall not fail to be treated as a
        health flexible spending arrangement or health reimbursement
        arrangement under this section or section 105 merely because
        such plan provides for a qualified HSA distribution.
            ``(2) Qualified hsa distribution.--The term `qualified HSA
        distribution' means a distribution from a health flexible
        spending arrangement or health reimbursement arrangement to the
        extent that such distribution--
                    ``(A) does not exceed the lesser of the balance in
                such arrangement on September 21, 2006, or as of the
                date of such distribution, and
                    ``(B) is contributed by the employer directly to
                the health savings account of the employee before
                January 1, 2012.
        Such term shall not include more than 1 distribution with
        respect to any arrangement.
            ``(3) Additional tax for failure to maintain high
        deductible health plan coverage.--
                    ``(A) In general.--If, at any time during the
                testing period, the employee is not an eligible
                individual, then the amount of the qualified HSA
                distribution--
                            ``(i) shall be includible in the gross
                        income of the employee for the taxable year in
                        which occurs the first month in the testing
                        period for which such employee is not an
                        eligible individual, and
                            ``(ii) the tax imposed by this chapter for
                        such taxable year on the employee shall be
                        increased by 10 percent of the amount which is
                        so includible.
                    ``(B) Exception for disability or death.--Clauses
                (i) and (ii) of subparagraph (A) shall not apply if the
                employee ceases to be an eligible individual by reason
                of the death of the employee or the employee becoming
                disabled (within the meaning of section 72(m)(7)).
            ``(4) Definitions and special rules.--For purposes of this
        subsection--
                    ``(A) Testing period.--The term `testing period'
                means the period beginning with the month in which the
                qualified HSA distribution is contributed to the health
                savings account and ending on the last day of the 12th
                month following such month.
                    ``(B) Eligible individual.--The term `eligible
                individual' has the meaning given such term by section
                223(c)(1).
                    ``(C) Treatment as rollover contribution.--A
                qualified HSA distribution shall be treated as a
                rollover contribution described in section 223(f)(5).
            ``(5) Tax treatment relating to distributions.--For
        purposes of this title--
                    ``(A) In general.--A qualified HSA distribution
                shall be treated as a payment described in subsection
                (d).
                    ``(B) Comparability excise tax.--
                            ``(i) In general.--Except as provided in
                        clause (ii), section 4980G shall not apply to
                        qualified HSA distributions.
                            ``(ii) Failure to offer to all employees.--
                        In the case of a qualified HSA distribution to
                        any employee, the failure to offer such
                        distribution to any eligible individual covered
                        under a high deductible health plan of the
                        employer shall (notwithstanding section
                        4980G(d)) be treated for purposes of section
                        4980G as a failure to meet the requirements of
                        section 4980G(b).''.
    (b) Certain FSA Coverage Disregarded Coverage.--Subparagraph (B) of
section 223(c)(1) of such Code (relating to certain coverage
disregarded) is amended by striking ``and'' at the end of clause (i),
by striking the period at the end of clause (ii) and inserting ``,
and'', and by inserting after clause (ii) the following new clause:
                            ``(iii) for taxable years beginning after
                        December 31, 2006, coverage under a health
                        flexible spending arrangement during any period
                        immediately following the end of a plan year of
                        such arrangement during which unused benefits
                        or contributions remaining at the end of such
                        plan year may be paid or reimbursed to plan
                        participants for qualified benefit expenses
                        incurred during such period if--
                                    ``(I) the balance in such
                                arrangement at the end of such plan
                                year is zero, or
                                    ``(II) the individual is making a
                                qualified HSA distribution (as defined
                                in section 106(e)) in an amount equal
                                to the remaining balance in such
                                arrangement as of the end of such plan
                                year, in accordance with rules
                                prescribed by the Secretary.''.
    (c) Application of Section.--
            (1) Subsection (a).--The amendment made by subsection (a)
        shall apply to distributions on or after the date of the
        enactment of this Act.
            (2) Subsection (b).--The amendment made by subsection (b)
        shall take effect on the date of the enactment of this Act.

SEC. 3. REPEAL OF ANNUAL DEDUCTIBLE LIMITATION ON HSA CONTRIBUTIONS.

    (a) In General.--Paragraph (2) of section 223(b) of the Internal
Revenue Code of 1986 (relating to monthly limitation) is amended--
            (1) in subparagraph (A) by striking ``the lesser of--'' and
        all that follows and inserting ``$2,250.'', and
            (2) in subparagraph (B) by striking ``the lesser of--'' and
        all that follows and inserting ``$4,500.''.
    (b) Conforming Amendment.--Section 223(d)(1)(A)(ii)(I) of such Code
is amended by striking ``subsection (b)(2)(B)(ii)'' and inserting
``subsection (b)(2)(B)''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.

SEC. 4. MODIFICATION OF COST-OF-LIVING ADJUSTMENT.

    Paragraph (1) of section 223(g) of the Internal Revenue Code of
1986 (relating to cost-of-living adjustment) is amended by adding at
the end the following new flush sentence:
        ``In the case of adjustments made for any taxable year
        beginning after 2007, section 1(f)(4) shall be applied for
        purposes of this paragraph by substituting `March 31' for
        `August 31', and the Secretary shall publish the adjusted
        amounts under subsections (b)(2) and (c)(2)(A) for taxable
        years beginning in any calendar year no later than June 1 of
        the preceding calendar year.''.

SEC. 5. CONTRIBUTION LIMITATION NOT REDUCED FOR PART-YEAR COVERAGE.

    (a) Increase in Limit for Individuals Becoming Eligible Individuals
After Beginning of the Year.--Subsection (b) of section 223 of the
Internal Revenue Code of 1986 (relating to limitations) is amended by
adding at the end the following new paragraph:
            ``(8) Increase in limit for individuals becoming eligible
        individuals after the beginning of the year.--
                    ``(A) In general.--For purposes of computing the
                limitation under paragraph (1) for any taxable year, an
                individual who is an eligible individual during the
                last month of such taxable year shall be treated--
                            ``(i) as having been an eligible individual
                        during each of the months in such taxable year,
                        and
                            ``(ii) as having been enrolled, during each
                        of the months such individual is treated as an
                        eligible individual solely by reason of clause
                        (i), in the same high deductible health plan in
                        which the individual was enrolled for the last
                        month of such taxable year.
                    ``(B) Failure to maintain high deductible health
                plan coverage.--
                            ``(i) In general.--If, at any time during
                        the testing period, the individual is not an
                        eligible individual, then--
                                    ``(I) gross income of the
                                individual for the taxable year in
                                which occurs the first month in the
                                testing period for which such
                                individual is not an eligible
                                individual is increased by the
                                aggregate amount of all contributions
                                to the health savings account of the
                                individual which could not have been
                                made but for subparagraph (A), and
                                    ``(II) the tax imposed by this
                                chapter for any taxable year on the
                                individual shall be increased by 10
                                percent of the amount of such increase.
                            ``(ii) Exception for disability or death.--
                        Subclauses (I) and (II) of clause (i) shall not
                        apply if the individual ceased to be an
                        eligible individual by reason of the death of
                        the individual or the individual becoming
                        disabled (within the meaning of section
                        72(m)(7)).
                            ``(iii) Testing period.--The term `testing
                        period' means the period beginning with the
                        last month of the taxable year referred to in
                        subparagraph (A) and ending on the last day of
                        the 12th month following such month.''.
    (b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.

SEC. 6. EXCEPTION TO REQUIREMENT FOR EMPLOYERS TO MAKE COMPARABLE
              HEALTH SAVINGS ACCOUNT CONTRIBUTIONS.

    (a) In General.--Section 4980G of the Internal Revenue Code of 1986
(relating to failure of employer to make comparable health savings
account contributions) is amended by adding at the end the following
new subsection:
    ``(d) Exception.--For purposes of applying section 4980E to a
contribution to a health savings account of an employee who is not a
highly compensated employee (as defined in section 414(q)), highly
compensated employees shall not be treated as comparable participating
employees.''.
    (b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2006.

SEC. 7. ONE-TIME DISTRIBUTION FROM INDIVIDUAL RETIREMENT PLANS TO FUND
              HSAS.

    (a) In General.--Subsection (d) of section 408 of the Internal
Revenue Code of 1986 (relating to taxability of beneficiary of
employees' trust) is amended by adding at the end the following new
paragraph:
            ``(9) Distribution for health savings account funding.--
                    ``(A) In general.--In the case of an individual who
                is an eligible individual (as defined in section
                223(c)) and who elects the application of this
                paragraph for a taxable year, gross income of the
                individual for the taxable year does not include a
                qualified HSA funding distribution to the extent such
                distribution is otherwise includible in gross income.
                    ``(B) Qualified hsa funding distribution.--For
                purposes of this paragraph, the term `qualified HSA
                funding distribution' means a distribution from an
                individual retirement plan (other than a plan described
                in subsection (k) or (p)) of the employee to the extent
                that such distribution is contributed to the health
                savings account of the individual in a direct trustee-
                to-trustee transfer.
                    ``(C) Limitations.--
                            ``(i) Maximum dollar limitation.--The
                        amount excluded from gross income by
                        subparagraph (A) shall not exceed the excess
                        of--
                                    ``(I) the annual limitation under
                                section 223(b) computed on the basis of
                                the type of coverage under the high
                                deductible health plan covering the
                                individual at the time of the qualified
                                HSA funding distribution, over
                                    ``(II) in the case of a
                                distribution described in clause
                                (ii)(II), the amount of the earlier
                                qualified HSA funding distribution.
                            ``(ii) One-time transfer.--
                                    ``(I) In general.--Except as
                                provided in subclause (II), an
                                individual may make an election under
                                subparagraph (A) only for one qualified
                                HSA funding distribution during the
                                lifetime of the individual. Such an
                                election, once made, shall be
                                irrevocable.
                                    ``(II) Conversion from self-only to
                                family coverage.--If a qualified HSA
                                funding distribution is made during a
                                month in a taxable year during which an
                                individual has self-only coverage under
                                a high deductible health plan as of the
                                first day of the month, the individual
                                may elect to make an additional
                                qualified HSA funding distribution
                                during a subsequent month in such
                                taxable year during which the
                                individual has family coverage under a
                                high deductible health plan as of the
                                first day of the subsequent month.
                    ``(D) Failure to maintain high deductible health
                plan coverage.--
                            ``(i) In general.--If, at any time during
                        the testing period, the individual is not an
                        eligible individual, then the aggregate amount
                        of all contributions to the health savings
                        account of the individual made under
                        subparagraph (A)--
                                    ``(I) shall be includible in the
                                gross income of the individual for the
                                taxable year in which occurs the first
                                month in the testing period for which
                                such individual is not an eligible
                                individual, and
                                    ``(II) the tax imposed by this
                                chapter for any taxable year on the
                                individual shall be increased by 10
                                percent of the amount which is so
                                includible.
                            ``(ii) Exception for disability or death.--
                        Subclauses (I) and (II) of clause (i) shall not
                        apply if the individual ceased to be an
                        eligible individual by reason of the death of
                        the individual or the individual becoming
                        disabled (within the meaning of section
                        72(m)(7)).
                            ``(iii) Testing period.--The term `testing
                        period' means the period beginning with the
                        month in which the qualified HSA funding
                        distribution is contributed to a health savings
                        account and ending on the last day of the 12th
                        month following such month.
                    ``(E) Application of section 72.--Notwithstanding
                section 72, in determining the extent to which an
                amount is treated as otherwise includible in gross
                income for purposes of subparagraph (A), the aggregate
                amount distributed from an individual retirement plan
                shall be treated as includible in gross income to the
                extent that such amount does not exceed the aggregate
                amount which would have been so includible if all
                amounts from all individual retirement plans were
                distributed. Proper adjustments shall be made in
                applying section 72 to other distributions in such
                taxable year and subsequent taxable years.''.
    (b) Coordination With Limitation on Contributions to HSAs.--Section
223(b)(4) of such Code (relating to coordination with other
contributions) is amended by striking ``and'' at the end of
subparagraph (A), by striking the period at the end of subparagraph (B)
and inserting ``, and'', and by inserting after subparagraph (B) the
following new subparagraph:
                    ``(C) the aggregate amount contributed to health
                savings accounts of such individual for such taxable
                year under section 408(d)(9) (and such amount shall not
                be allowed as a deduction under subsection (a)).''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.

Output:
Health Opportunity Patient Empowerment Act of 2006 - Amends Internal Revenue Code provisions relating to high deductible health plans and health savings accounts (HSAs).

(Sec. 2) Allows a one-time distribution of amounts in a health flexible spending arrangement or a health reimbursement arrangement to an HSA if such distribution takes place before January 1, 2012. Requires distribution amounts to be included in the gross income of any individual (except a deceased or disabled individual) who fails to maintain coverage in a high deductible health plan and imposes an additional 10% penalty tax on such amounts.

Allows certain coverage under a flexible spending arrangement for taxable years after December 31, 2006, to be disregarded for purposes of determining eligibility for high deductible health plan coverage.

(Sec. 3) Repeals the deductible limitations on tax deductions for contributions to HSAs.

(Sec. 4) Requires inflation adjustments to HSA contribution and deductible amounts to be determined at the end of the 12-month period ending on March 31 (currently, August 31). Requires the Secretary of the Treasury to publish inflation adjustments for HSA contribution and deductible amounts by June 1 of each year.

(Sec. 5) Allows individuals who establish an HSA after the beginning of a taxable year to make contributions up to the full annual limit.

(Sec. 6) Permits employers to make higher contributions to the HSAs of employees who are not highly compensated.

(Sec. 7) Allows a one-time tax-free distribution of individual retirement account (IRA) funds to an HSA. Requires distribution amounts to be included in the gross income of any individual (except a deceased or disabled individual) who fails to maintain coverage in a high deductible health plan and imposes an additional 10% penalty tax on such amounts.


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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Guarding American Trade Enterprises
Act'' or the ``GATE Act''.

SEC. 2. ENSURING THAT THE FLOW OF CARGO THROUGH UNITED STATES PORTS IS
              REESTABLISHED AFTER A TRANSPORTATION SECURITY INCIDENT.

    Section 70103(a)(2)(J) of title 46, United States Code, is amended
to read as follows:
            ``(J) A plan for ensuring that the flow of cargo through
        United States ports is reestablished as efficiently and quickly
        as possible after a transportation security incident or
        instance of attempted transport of any implement of terrorism
        through the port, that includes the following:
                    ``(i) In the event of a transportation security
                incident or instance of attempted transport of any
                implement of terrorism through the port, the Secretary
                shall execute the plan under this subparagraph, with
                such modifications as are appropriate under the
                circumstances that exist.
                    ``(ii) A comprehensive rerouting plan for vessels
                and maritime cargo developed by the Secretary of
                Homeland Security in consultation with representatives
                from the maritime, rail, and trucking industries.
                    ``(iii) Provisions under which--
                            ``(I) in the event of a transportation
                        security incident or instance of attempted
                        transport of any implement of terrorism through
                        a port, the Captain of the Port may not close a
                        port not directly involved unless the Captain
                        of the Port determines that such closure is
                        necessary to secure vessels or facilities from
                        damage or injury to any harbor or waters of the
                        United States; and
                            ``(II) in making such determination, the
                        Captain of the Port shall take into account the
                        nature and extent of the threat to the safety
                        or security of the port and the effect of such
                        closure on maritime commerce.''.

SEC. 3. REQUIREMENT TO DEVELOP AND IMPLEMENT A LONG-RANGE AUTOMATED
              VESSEL TRACKING SYSTEM.

    (a) Finding.--The Congress finds that execution of a cargo
rerouting plan under the amendment made by section 2 will be greatly
aided by the long-range automated vessel tracking system described in
section 70115 of title 46, United States Code, and the automatic
identification system described in section 70114 of title 46, United
States Code.
    (b) Requirement.--Section 70115 of title 46, United States Code, is
amended--
            (1) by striking ``The Secretary may develop'' and inserting
        ``(a) The Secretary shall develop''; and
            (2) by adding at the end the following:
    ``(b) The Secretary shall report to the Committee on Transportation
and Infrastructure and the Select Committee on Homeland Security of the
House of Representatives, and the Committee on Commerce, Science, and
Transportation of the Senate, a plan to develop and implement a system
capable of tracking vessels equipped with the Global Maritime Distress
and Safety System or equivalent satellite technology no later than
December 31, 2004. The plan should include a timeline for development
and deployment, the costs associated with research and development,
deployment, and operation and maintenance, the creation of a data
monitoring system and center, use of information required under section
70113, and the agency responsible for the development, implementation,
operation, and maintenance of such a system.
    ``(c) The Secretary may use the nonprofit Maritime Information
Services of North America Automated Secure Vessel Tracking System as a
pilot program for purposes of long-range vessel tracking.
    ``(d) The Secretary shall require that each Marine Exchange that
manages or processes information with amounts made available under this
section shall make available regional vessel information to the
Federal, State, and local authorities or entities with maritime
transportation and security roles.
    ``(e)(1) There are authorized to be appropriated to the Secretary
to establish and operate a secure long-range automated vessel tracking
system under this section the following amounts:
            ``(A) $12,000,000 for the first fiscal year for which
        amounts are appropriated under this section.
            ``(B) $10,000,000 for each fiscal year thereafter,
        including the following amounts:
                    ``(i) $2,000,000 for each fiscal year for building
                the server farms, computers, hardware, and personnel
                needs adequate for a full-scale secure long-range
                automated vessel tracking system capable of tracking
                8,000 vessels around the world, with information
                managed and processed by 12 Marine Exchanges located
                around the United States at the ports of New York/New
                Jersey, Philadelphia, Baltimore, Hampton Roads,
                Florida, New Orleans, Houston, Los Angeles/Long Beach,
                San Francisco, Portland, Oregon, Seattle, and Alaska,
                of which $150,000 each fiscal year shall be available
                for each Ma- rine Exchange.
                    ``(ii) $1,000,000 for each fiscal year for 24-hour-
                a-day, 7-days-a-week operation of a central
                coordinating secure automated vessel tracking system
                command center, including T1 lines, staff, servers,
                phones, and a building.
                    ``(iii) $3,500,000 for each fiscal year for
                satellite transmission fees to track 8,000 vessel
                positions every 3 hours, or at such more frequent rate
                as may be needed.
                    ``(iv) $3,000,000 for each fiscal year for software
                and display fees to the Secure Asset Reporting Service,
                including for software, servers, modifications, and
                control of access to the system.
                    ``(v) $500,000 for each fiscal year for software
                modifications, recapitalization of computers, servers,
                and other matters.
    ``(2) Amounts appropriated under this subsection shall be managed
by the Chief Information Officer of the Department of Homeland Security
at such time as the Coast Guard is operating in the Department of
Homeland Security.''.

Output:
Guarding American Trade Enterprises Act or GATE Act - Amends Federal maritime law to direct the Secretary of Transportation to include within the National Maritime Transportation Security Plan a plan for ensuring that the flow of cargo through U.S. ports is reestablished as efficiently and quickly as possible after a transportation security incident or instance of attempted transport of any implement of terrorism through the port.

Requires (currently authorizes) the Secretary to develop and implement a long-range automated vessel tracking system for all vessels in U.S. waters equipped with the Global Maritime Distress and Safety System or equivalent satellite technology. Directs the Secretary to report to specified congressional committees a plan to develop and implement such system no later than December 31, 2004. Authorizes the Secretary to use the nonprofit Maritime Information Services of North America Automated Secure Vessel Tracking System as a pilot program for purposes of long-range vessel tracking.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Historic Homeownership
Revitalization Act of 2013''.

SEC. 2. HISTORIC HOME OWNERSHIP REHABILITATION CREDIT.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 25D the
following new section:

``SEC. 25E. HISTORIC HOME OWNERSHIP REHABILITATION CREDIT.

    ``(a) General Rule.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by this chapter for the
taxable year an amount equal to 20 percent of the qualified
rehabilitation expenditures made by the taxpayer with respect to a
qualified historic home.
    ``(b) Dollar Limitation.--The credit allowed by subsection (a) with
respect to any residence of a taxpayer shall not exceed $60,000
($30,000 in the case of a married individual filing a separate return).
    ``(c) Qualified Rehabilitation Expenditure.--For purposes of this
section--
            ``(1) In general.--The term `qualified rehabilitation
        expenditure' means any amount properly chargeable to capital
        account--
                    ``(A) in connection with the certified
                rehabilitation of a qualified historic home, and
                    ``(B) for property for which depreciation would be
                allowable under section 168 if the qualified historic
                home were used in a trade or business.
            ``(2) Certain expenditures not included.--
                    ``(A) Exterior.--Such term shall not include any
                expenditure in connection with the rehabilitation of a
                building unless at least 5 percent of the total
                expenditures made in the rehabilitation process are
                allocable to the rehabilitation of the exterior of such
                building.
                    ``(B) Other rules to apply.--Rules similar to the
                rules of clauses (ii) and (iii) of section 47(c)(2)(B)
                shall apply.
            ``(3) Mixed use or multifamily building.--If only a portion
        of a building is used as the principal residence of the
        taxpayer, only qualified rehabilitation expenditures which are
        properly allocable to such portion shall be taken into account
        under this section.
    ``(d) Certified Rehabilitation.--For purposes of this section--
            ``(1) In general.--The term `certified rehabilitation' has
        the meaning given such term by section 47(c)(2)(C).
            ``(2) Approved state program.--The term `certified
        rehabilitation' includes a certification made by--
                    ``(A) a State Historic Preservation Officer who
                administers a State Historic Preservation Program
                approved by the Secretary of the Interior pursuant to
                section 101(b)(1) of the National Historic Preservation
                Act, or
                    ``(B) a local government, certified pursuant to
                section 101(c)(1) of the National Historic Preservation
                Act and authorized by a State Historic Preservation
                Officer, or the Secretary of the Interior where there
                is no approved State program, subject to such terms and
                conditions as may be specified by the Secretary of the
                Interior for the rehabilitation of buildings within the
                jurisdiction of such officer (or local government) for
                purposes of this section.
    ``(e) Definitions and Special Rules.--For purposes of this
section--
            ``(1) Qualified historic home.--The term `qualified
        historic home' means a certified historic structure--
                    ``(A) which has been substantially rehabilitated,
                and
                    ``(B) which (or any portion of which)--
                            ``(i) is owned by the taxpayer, and
                            ``(ii) is used (or will, within a
                        reasonable period, be used) by such taxpayer as
                        his principal residence.
            ``(2) Substantially rehabilitated.--The term `substantially
        rehabilitated' has the meaning given such term by section
        47(c)(1)(C).
            ``(3) Principal residence.--The term `principal residence'
        has the same meaning as when used in section 121.
            ``(4) Certified historic structure.--The term `certified
        historic structure' means any building (and its structural
        components) which--
                    ``(A) is listed in the National Register, or
                    ``(B) is located in a registered historic district
                (as defined in section 47(c)(3)(B)) and is certified by
                the Secretary of the Interior as being of historic
                significance to the district.
            ``(5) Rehabilitation not complete before certification.--A
        rehabilitation shall not be treated as complete before the date
        of the certification referred to in subsection (d).
            ``(6) Tenant-stockholder in cooperative housing
        corporation.--If the taxpayer holds stock as a tenant-
        stockholder (as defined in section 216) in a cooperative
        housing corporation (as defined in such section), such
        stockholder shall be treated as owning the house or apartment
        which the taxpayer is entitled to occupy as such stockholder.
            ``(7) Allocation of expenditures relating to exterior of
        building containing cooperative or condominium units.--The
        percentage of the total expenditures made in the rehabilitation
        of a building containing cooperative or condominium residential
        units allocated to the rehabilitation of the exterior of the
        building shall be attributed proportionately to each
        cooperative or condominium residential unit in such building
        for which a credit under this section is claimed.
            ``(8) Carryback and carryforward of credit unused by reason
        of limitation based on tax liability.--
                    ``(A) In general.--If the credit allowable under
                subsection (a) for any taxable year exceeds the tax
                limit for such taxable year, such excess shall be a
                carryback to the preceding taxable year and a
                carryforward to each of the 3 succeeding taxable years
                and, subject to the limitations of subparagraph (B),
                shall be added to the credit allowable by subsection
                (a) for such preceding or succeeding taxable year, as
                the case may be.
                    ``(B) Amount carried to each year.--Rules similar
                to the rules of section 39(a)(2) shall apply for
                purposes of this paragraph.
                    ``(C) Limitation.--The amount of the unused credit
                which may be taken into account under subparagraph (A)
                for any taxable year shall not exceed the amount (if
                any) by which the tax limit for such taxable year
                exceeds the sum of--
                            ``(i) the credit allowable under subsection
                        (a) for such taxable year determined without
                        regard to this paragraph, and
                            ``(ii) the amounts which, by reason of this
                        paragraph, are carried to such taxable year and
                        are attributable to taxable years before the
                        unused credit year.
                    ``(D) Tax limit.--For purposes of this paragraph,
                the term `tax limit' means the limitation imposed by
                section 26(a) for the taxable year reduced by the sum
                of the credits allowable under this subpart (other than
                this section).
            ``(9) Credit may be assigned.--The amount of qualified
        rehabilitation expenditures which would (but for this
        paragraph) be taken into account under subsection (a) for any
        taxable year by any person (hereafter in this paragraph
        referred to as the `initial taxpayer')--
                    ``(A) may be taken into account by any other person
                to whom such expenditures are assigned by the initial
                taxpayer, and
                    ``(B) shall not be taken to account by initial
                taxpayer.
        Any person to whom such expenditures are assigned under
        subparagraph (A) shall be treated for purposes of this title as
        the taxpayer with respect to such expenditures.
    ``(f) When Expenditures Taken Into Account.--In the case of a
building other than a building to which subsection (g) applies,
qualified rehabilitation expenditures shall be treated for purposes of
this section as made--
            ``(1) on the date the rehabilitation is completed, or
            ``(2) to the extent provided by the Secretary by
        regulation, when such expenditures are properly chargeable to
        capital account.
Regulations under paragraph (2) shall include a rule similar to the
rule under section 50(a)(2) (relating to recapture if property ceases
to qualify for progress expenditures).
    ``(g) Allowance of Credit for Purchase of Rehabilitated Historic
Home.--
            ``(1) In general.--In the case of a qualified purchased
        historic home, the taxpayer shall be treated as having made (on
        the date of purchase) the expenditures made by the seller of
        such home. For purposes of the preceding sentence, expenditures
        made by the seller shall be deemed to be qualified
        rehabilitation expenditures if such expenditures, if made by
        the purchaser, would be qualified rehabilitation expenditures.
            ``(2) Qualified purchased historic home.--For purposes of
        this subsection, the term `qualified purchased historic home'
        means any substantially rehabilitated certified historic
        structure purchased by the taxpayer if--
                    ``(A) the taxpayer is the first purchaser of such
                structure after the date rehabilitation is completed,
                and the purchase occurs within 5 years after such date,
                    ``(B) the structure (or a portion thereof) will,
                within a reasonable period, be the principal residence
                of the taxpayer,
                    ``(C) no credit was allowed to the seller under
                this section or section 47 with respect to such
                rehabilitation, and
                    ``(D) the taxpayer is furnished with such
                information as the Secretary determines is necessary to
                determine the credit under this subsection.
    ``(h) Recapture.--
            ``(1) In general.--If, before the end of the 5-year period
        beginning on the date on which the rehabilitation of the
        building is completed (or, if subsection (g) applies, the date
        of purchase of such building by the taxpayer)--
                    ``(A) the taxpayer disposes of such taxpayer's
                interest in such building, or
                    ``(B) such building ceases to be used as the
                principal residence of the taxpayer or ceases to be a
                certified historic structure, the taxpayer's tax
                imposed by this chapter for the taxable year in which
                such disposition or cessation occurs shall be increased
                by the recapture percentage of the credit allowed under
                this section for all prior taxable years with respect
                to such rehabilitation.
            ``(2) Recapture percentage.--For purposes of paragraph (1),
        the recapture percentage shall be determined in accordance with
        the table under section 50(a)(1)(B), deeming such table to be
        amended--
                    ``(A) by striking `If the property ceases to be
                investment credit property within--' and inserting `If
                the disposition or cessation occurs within--', and
                    ``(B) in clause (i) by striking `One full year
                after placed in service' and inserting `One full year
                after the taxpayer becomes entitled to the credit'.
            ``(3) Transfer between spouses or incident to divorce.--In
        the case of any transfer described in subsection (a) of section
        1041 (relating to transfers between spouses or incident to
        divorce)--
                    ``(A) the foregoing provisions of this subsection
                shall not apply, and
                    ``(B) the same tax treatment under this subsection
                with respect to the transferred property shall apply to
                the transferee as would have applied to the transferor.
    ``(i) Basis Adjustments.--For purposes of this subtitle, if a
credit is allowed under this section for any expenditure with respect
to any property (including any purchase under subsection (g)), the
increase in the basis of such property which would (but for this
subsection) result from such expenditure shall be reduced by the amount
of the credit so allowed.
    ``(j) Processing Fees.--Any State may impose a fee for the
processing of applications for the certification of any rehabilitation
under this section provided that the amount of such fee is used only to
defray expenses associated with the processing of such applications.
    ``(k) Denial of Double Benefit.--No credit shall be allowed under
this section for any amount for which credit is allowed under section
47.
    ``(l) Regulations.--The Secretary shall prescribe such regulations
as may be appropriate to carry out the purposes of this section,
including regulations where less than all of a building is used as a
principal residence and where more than 1 taxpayer use the same
dwelling unit as their principal residence.''.
    (b) Conforming Amendments.--
            (1)(A) Subparagraph (C) of section 25(e)(1) of such Code is
        amended by inserting ``25E,'' after ``sections 25D,''.
            (B) Section 25D(c) of such Code is amended by inserting
        ``and section 25E'' after ``(other than this section''.
            (C) Section 1400C(d) of such Code is amended by striking
        ``section 25D'' and inserting ``sections 25D and 25E''.
            (2) Subsection (a) of section 1016 of such Code is amended
        by striking ``and'' at the end of paragraph (36), by striking
        the period at the end of paragraph (37) and inserting ``,
        and'', and by adding at the end the following new item:
            ``(38) to the extent provided in section 25E(i).''.
    (c) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 25D the following new
item:

``Sec. 25E. Historic home ownership rehabilitation credit.''.
    (d) Effective Date.--The amendments made by this section shall
apply with respect to rehabilitations the physical work on which begins
after the date of enactment of this Act.

SEC. 3. EXPANSION OF INCENTIVES FOR BUILDING REHABILITATION.

    (a) Increase in Rehabilitation Credit for Buildings in High Cost
Areas.--Paragraph (2) of subsection 47(c) of such Code (defining
qualified rehabilitation expenditures) is amended by adding at the end
the following new subparagraph:
                    ``(E) Increase in credit for buildings in high cost
                areas.--In the case of any qualified rehabilitated
                building which is residential rental property (as
                defined in subparagraph (D)) located in a qualified
                census tract or difficult development area which is
                designated for purposes of section 42(d)(5)(C), the
                qualified rehabilitation expenditures taken into
                account under this section shall be 130 percent of such
                expenditures determined without regard to this
                subparagraph.''.
    (b) Rehabilitation Credit May Be Transferred.--
            (1) In general.--Subsection (b) of section 47 of such Code
        (relating to when expenditures taken into account) is amended
        by adding at the end the following new paragraph:
            ``(3) Credit may be assigned.--The amount of qualified
        rehabilitation expenditures with respect to property described
        in which would (but for this paragraph) be taken into account
        under subsection (a) for any taxable year by any person
        (hereafter in this paragraph referred to as the `initial
        taxpayer')--
                    ``(A) may be taken into account by any other person
                to whom such expenditures are assigned by the initial
                taxpayer, and
                    ``(B) shall not be taken to account by initial
                taxpayer.
        Any person to whom such expenditures are assigned under
        subparagraph (A) shall be treated for purposes of this title as
        the taxpayer with respect to such expenditures.''.
            (2) Conforming amendment.--The heading for such subsection
        (b) is amended by inserting ``; Eligibility for Credit May Be
        Assigned'' after ``Account''.
    (c) Applicability to Buildings Held for Sale.--
            (1) In general.--
                    (A) Clause (iv) of section 47(c)(1)(A) of such Code
                is amended to read as follows:
                            ``(iv) depreciation (or amortization in
                        lieu of depreciation)--
                                    ``(I) is allowable with respect to
                                such building, or
                                    ``(II) in the case of a residential
                                property, would be allowable with
                                respect to such building but for the
                                building being held for sale.''.
                    (B) Paragraph (2) of section 47(c) of such Code is
                amended by adding at the end the following new
                subparagraph:
                    ``(E) Special rule for certain property held for
                sale.--For purposes of this paragraph, in the case of a
                qualified rehabilitated building described in paragraph
                (1)(A)(iv)(II), such building shall be treated as owned
                by the taxpayer as rental property with respect to
                which the straight line depreciation method is used
                over a recovery period determined under subsection (c)
                or (g) of section 168.''.
            (2) Conforming amendment.--Paragraph (4) of section 50(a)
        of such Code is amended by striking ``or'' at the end of
        subparagraph (A), but striking the period at the end of
        subparagraph (B) and inserting ``, or'', and by inserting after
        subparagraph (B) the following new subparagraph:
                    ``(C) property described in section
                47(c)(1)(A)(iv)(II) that has not otherwise ceased to be
                investment property.''.
    (d) Effective Date.--The amendments made by this section shall
apply with respect to rehabilitations the physical work on which begins
after the date of enactment of this Act.

Output: Historic Homeownership Revitalization Act of 2013 - Amends the Internal Revenue Code to: (1) allow a new tax credit for 20% of rehabilitation expenditures for a historic home used as a principal residence, up to $60,000; and (2) increase the rehabilitation tax credit for residential rental property located in economically distressed areas with high construction costs.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Food Protection Training Institute
Act of 2009''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) There is no mandatory Federal training requirement for
        State, local, tribal, and territorial food protection
        officials, and training varies by State.
            (2) In June 2000, the Office of the Inspector General
        (``OIG'') of the Department of Health and Human Services
        released a report on oversight by the Food and Drug
        Administration (``FDA'') of State food inspection contracts. In
        this report the OIG recommended that FDA take steps to promote
        equivalency among Federal and State food safety standards,
        inspection programs, and enforcement practices.
            (3) Under contract with the FDA, State employees perform
        over half of all FDA inspections at domestic food processing
        plants. Inspections are performed under State laws and
        authorities, the provisions of the Federal Food, Drug, and
        Cosmetic Act, or both. In fiscal year 2008, States conducted
        approximately 10,500 FDA food contract inspections. Overall,
        States conduct nearly 80,000 inspections annually of food
        processing plants, but the majority of these inspections are
        not recognized by FDA as meeting any standard.
            (4) No national accreditation process exists to assure
        State and local food protection programs provide adequate
        protections to ensure effectiveness or equivalency to Federal
        programs.

SEC. 3. FOOD PROTECTION TRAINING ACTIVITIES AND INSTITUTE.

    Subchapter D of chapter VII of the Federal Food, Drug, and Cosmetic
Act (21 U.S.C. 379k et seq.) is amended by adding at the end the
following:

``SEC. 747. FOOD PROTECTION TRAINING ACTIVITIES AND INSTITUTE.

    ``(a) Definitions.--In this section--
            ``(1) the term `food protection' means government
        regulatory or public health activities and programs at the
        Federal, State, or local level that are targeted at ensuring
        the safety or defense of the food supply--
                    ``(A) from natural, accidental, or intentional
                contamination; and
                    ``(B) through prevention, intervention, response to
                food contamination events, or recovery of food systems
                to restore economic stability and public confidence
                after a food contamination event;
            ``(2) the term `food protection officials'--
                    ``(A) means government employees at the Federal,
                State, or local level that have direct responsibilities
                for food protection; and
                    ``(B) includes environmental health workers,
                sanitarians, food regulatory officials, investigators,
                communicable disease workers, epidemiologists,
                laboratory workers, and toxicologists; and
            ``(3) the term `food regulatory officials' includes
        inspectors responsible for enforcing the food protection
        provisions of this Act.
    ``(b) Authority of the Secretary.--
            ``(1) General duties.--The Secretary shall, not later than
        120 days after the date of enactment of this section--
                    ``(A) create a list of uniform food protection
                training standards for Federal, State, and local food
                regulatory officials and food protection officials as a
                part of overall regulatory program standards in
                consultation with--
                            ``(i) a national association of food
                        protection officials that has membership open
                        to food protection officials from all States;
                            ``(ii) State agencies responsible for food
                        protection; and
                            ``(iii) local agencies responsible for food
                        protection; and
                    ``(B) ensure funding is used to advance food
                protection and the effectiveness and equivalency
                throughout the food protection system of the Nation
                through a responsive and preventive controls framework
                in an effort to build capacity and create a more
                integrated national food protection system.
            ``(2) Duties with respect to the institute.--The Secretary
        shall, not later than 120 days after the date of enactment of
        this section--
                    ``(A) in cooperation with the organization
                described in paragraph (1)(A)(i), provide financial,
                technical, and other assistance to establish and
                maintain a Food Protection Training Institute that--
                            ``(i) conducts training activities that--
                                    ``(I) address food protection
                                inspection training standards as
                                directed by the Secretary in paragraph
                                (1); and
                                    ``(II) meet any program standards
                                developed by the Secretary under
                                paragraph (1);
                            ``(ii) prior to fiscal year 2010, applied
                        for determination as, or had been determined to
                        be, an entity described in section 501(c)(3) of
                        the Internal Revenue Code of 1986;
                            ``(iii) has demonstrated the resources to
                        commit to training no less than 750 food
                        protection officials during fiscal year 2010
                        and no less than 3,000 food protection
                        officials during fiscal year 2013; and
                            ``(iv) is governed by a board of directors
                        that--
                                    ``(I) as of the date of
                                establishment, includes--
                                            ``(aa) a representative
                                        from a national association
                                        which has, as of fiscal year
                                        2010--

                                                    ``(AA) tax exempt
                                                status under section
                                                501(c)(3) of the
                                                Internal Revenue Code
                                                of 1986;

                                                    ``(BB) membership
                                                open to food protection
                                                officials from all
                                                States; and

                                                    ``(CC) governing
                                                officers who are State
                                                food regulatory program
                                                officials;

                                            ``(bb) a representative
                                        from a private foundation with
                                        assets in excess of
                                        $5,000,000,000 as of fiscal
                                        year 2010; and
                                            ``(cc) a representative of
                                        a Land Grant university; and
                                    ``(II) as of fiscal year 2010, has
                                received financial support of at least
                                $1,000,000 from a private foundation
                                with assets in excess of
                                $5,000,000,000; and
                    ``(B) ensure that the activities conducted and
                assistance provided at such Institute at a minimum
                include--
                            ``(i) providing career-specific and career-
                        spanning skills training and continuing
                        education for food protection officials and
                        food regulatory officials that include--
                                    ``(I) entry level, core job
                                training;
                                    ``(II) intermediate level and
                                continuing education training;
                                    ``(III) advanced level training in
                                specialized areas of food protection;
                                and
                                    ``(IV) training of elite or expert
                                level food protection officials;
                            ``(ii) developing and using multiple and
                        advanced training approaches to reach food
                        protection officials including face-to-face
                        courses, on-the-job training, multi-media
                        approaches, distance learning, web-based
                        courses, and other innovative and effective
                        methods;
                            ``(iii) developing criteria and assessing
                        measurable training outcomes;
                            ``(iv) developing instructor curriculum and
                        delivery assessment;
                            ``(v) assessing and reporting to the
                        Secretary of efforts leading to leveraging food
                        protection capability and capacity to support a
                        national integrated food protection system; and
                            ``(vi) establishing methods to provide
                        timely training in response to emerging food
                        protection events in order to minimize public
                        health impacts and recovery.
    ``(c) Duties of the Food Protection Training Institute.--The Food
Protection Training Institute established under subsection (b) shall
carry out activities to improve the safety of the United States food
supply, including--
            ``(1) advancing the effectiveness and equivalency
        throughout the food protection system of the Nation;
            ``(2) improving the response and prevention controls
        capabilities of the national food protection system;
            ``(3) building capacity and the integration of the national
        food protection system;
            ``(4) providing training and technical assistance with
        respect to food establishment inspections that meet any program
        standards developed by the Secretary under subsection (b)(1);
            ``(5) offering onsite and offsite training for food
        protection officials from all States;
            ``(6) establishing a national network of trained
        professionals to present training programs and workshops for
        food protection officials;
            ``(7) developing training materials for use in such
        programs and workshops;
            ``(8) acting as a clearinghouse for research, studies, and
        findings concerning all aspects of food protection programs,
        including--
                    ``(A) conducting and funding research to improve
                the effectiveness of food establishment inspection; and
                    ``(B) conducting and funding research to improve
                the effectiveness of the duties of food protection
                officials;
            ``(9) training food protection officials to comply with
        standards established by the Secretary through a national
        network of instructors or other means;
            ``(10) preparing informational materials to promote more
        efficient and thorough food protection inspections;
            ``(11) assisting State agencies in providing additional
        instructions and instructors, including training personnel to
        comply with the guidance and objectives established by the
        Secretary; and
            ``(12) any other activities determined appropriate by the
        Secretary.
    ``(d) Accountability.--
            ``(1) Report to the secretary.--On an annual basis, the
        board of directors of the Institute established under
        subsection (b) shall submit to the Secretary a report that
        describes the activities and progress of such Institute carried
        out under this section during the previous year.
            ``(2) Report to congress.--On an annual basis, the
        Secretary shall submit to Congress a report that describes the
        activities and progress of the Secretary and the Institute
        established under subsection (b) carried out under this section
        during the previous year.
    ``(e) Authorization of Appropriations.--There are authorized to be
appropriated to carry out this section--
            ``(1) $20,000,000 for fiscal year 2010;
            ``(2) $25,000,000 for fiscal year 2011; and
            ``(3) $30,000,000 for each of fiscal years 2012, 2013, and
        2014.''.

Output:
Food Protection Training Institute Act of 2009 - Amends the Federal Food, Drug, and Cosmetic Act to require the Secretary of Health and Human Services (HHS) to: (1) create a list of uniform food protection training standards for federal, state, and local food regulatory officials and food protection officials as part of overall regulatory program standards; and (2) ensure funding is used to advance food protection and effectiveness and equivalency throughout the food protection system.

Directs the Secretary to provide assistance to establish and maintain a Food Protection Training Institute to conduct activities to improve the safety of the U.S. food supply, including: (1) improving the response and prevention controls capabilities of the national food protection system; and (2) acting as a clearinghouse for research, studies, and findings concerning all aspects of food protection programs.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Gabrieleno/Tongva Nation Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The United States Government has had continuous
        dealings with the Gabrieleno/Tongva Nation from 1771 until at
        least 1961. The Gabrieleno/Tongva Nation is the descendant of,
        and political successor to, the signatories of the June 10,
        1851, Fort Tejon Treaty.
            (2) The Gabrieleno/Tongva Nation traditionally occupied the
        entire Los Angeles Basin and the islands of Santa Catalina, San
        Nicholas, and San Clemente, from Topanga Canyon to Laguna
        Beach, from the San Gabriel Mountains to the sea, in most of
        what is now Los Angeles and Orange Counties.
            (3) Several Federal officials have in the past recognized
        the Nation. In 1851 and 1852, the United States Government sent
        Commissioner Barbour to treat with the Indians of Los Angeles,
        but he was called away. Also in 1852, Superintendent of Indian
        Affairs E.F. Beale noted a numerous Indian population within
        Los Angeles County. In 1855, Superintendent of Indian Affairs
        Henley noted that the Indians in and around Los Angeles should
        be moved to a reservation. Records show that a small number of
        the Nation lived at the Sebastian Reserve at the Tejon Pass,
        part of Los Angeles County. In the 1870s former Mission Indian
        Agent J.Q. Stanley noted the grievances of the Indians living
        at Mission San Gabriel.
            (4) Scholars and academics have also noted the existence of
        the Nation. Helen Hunt Jackson, in the mid-1880s noted that the
        Gabrieleno/Tongva were continuing to live in the San Gabriel
        area where many worked as day laborers. At the turn of the
        century, C. Hart Merriam and J.P. Harrington indicated that
        there were some groups of the Nation living at the Tejon
        Reservation, and further noted that one of the tribes
        represented at the reservation was the ``Tongva of San
        Gabriel''.
            (5) In the early 1900s, the Federal Government allowed
        Nation members, most of whom were of one-half Indian blood, to
        register at the Sherman Indian School in Riverside, California.
            (6) The United States purchased land for the Nation in 1913
        according to the Kelsey Map of Indians of California, which
        indicates a symbol corresponding to ``lands recently
        purchased'' at the site of San Gabriel.
            (7) By 1928, many Nation members were still living in their
        traditional area of San Gabriel and identifying themselves as
        tribal members, as evidenced by the California Indians'
        Jurisdictional Act. This Act authorized the Secretary to create
        a roll of California Indians for payment purposes. There are at
        least 150 Gabrieleno/Tongvas on this roll, approximately fifty
        with one-half degree Indian blood or more, and 128 of at least
        one-quarter Indian blood.
            (8) The Nation's membership has historically included and
        presently includes a verifiable half-blood community, which is
        eligible for organization under section 19 of the Act of June
        18, 1934 (25 U.S.C. 479, commonly referred to as the Indian
        Reorganization Act), but the Bureau of Indian Affairs ignored
        the half-blood community and led the Nation to believe that it
        could not organize as a half-blood community.
            (9) The Nation has been politically active at the national
        level via the Mission Indian Federation, which lobbied the
        Congress for various Indian causes from the 1920s to the 1950s.
        The Nation was also a plaintiff in an Indian Claims Commission
        case in 1949. Forty-six bands filed suit, including the Tongva.
        The Bureau of Indian Affairs approved contracts for each band
        and included the Nation in all negotiations. After twelve
        years, all 46 bands were required to vote on a settlement, and
        the registers of voters indicated that the Nation members who
        voted at these meetings were, or are, relatives of presentday
        tribal members.
            (10) The State of California recognized the Gabrieleno/
        Tongva in 1994, stating, ``The State of California...takes
        pride in recognizing the Indian inhabitants of the Los Angeles
        Basin and the continued existence of the Indian community
        within our State''. (``Certificate of Recognition'', signed by
        California Assembly member Diane Martinez, 1994). Furthermore,
        the city of San Gabriel recognizes the Gabrieleno/Tongva
        Nation.
            (11) The Nation has maintained its distinct community on
        its ancestral lands in San Gabriel and has maintained its
        unique culture and identity and maintains governance through a
        viable tribal government and a constitution and bylaws.

SEC. 3. DEFINITIONS.

    For the purposes of this Act, the following definitions apply:
            (1) Member.--The term ``member'' means those individuals
        enrolled in the Nation pursuant to section 6.
            (2) Nation.--The term ``Nation'' means the Gabrieleno/
        Tongva Nation.
            (3) Secretary.--The term ``Secretary'' means the Secretary
        of the Interior.

SEC. 4. FEDERAL RECOGNITION.

    (a) Federal Recognition.--Federal recognition of the Gabrieleno/
Tongva Nation is hereby affirmed. All laws and regulations of the
United States of general application to Indians or nations, tribes, or
bands of Indians, including the Act of June 18, 1934 (25 U.S.C. 461 et
seq.), which are inconsistent with any specific provision of this Act
shall not be applicable to the Nation and its members. Such laws and
regulations which are not inconsistent with any specific provision of
this Act shall be applicable to the Nation and its members.
    (b) Federal Services and Benefits.--
            (1) In general.--The Nation and its members shall be
        eligible for all services and benefits provided by the Federal
        Government to Indians because of their status as federally
        recognized Indians, and notwithstanding any other provision of
        law, such services and benefits shall be provided after the
        date of the enactment of this Act to the Nation and its members
        without regard to the existence of a reservation for the Nation
        or the location of the residence of any member on or near any
        Indian reservation.
            (2) Service areas.--For purposes of the delivery of Federal
        services to the enrolled members of the Nation, the service
        area shall consist of Los Angeles County and portions of
        Ventura and Orange Counties. Such services shall be provided
        notwithstanding the establishment of a reservation for the
        Nation after the date of enactment of this Act. Services may be
        provided to members outside the named service areas unless
        prohibited by law or regulation.

SEC. 5. REAFFIRMATION OF RIGHTS.

    (a) In General.--All rights and privileges of the Nation and its
members, which may have been abrogated or diminished before the date of
the enactment of this Act, are hereby reaffirmed and restored.
    (b) Existing Rights of Nation.--Nothing in this Act shall be
construed to diminish any right or privilege of the Nation or of its
members that existed before the date of the enactment of this Act.
Except as otherwise specifically provided in any other provision of
this Act, nothing in this Act shall be construed as altering or
affecting any legal or equitable claim the Nation may have to enforce
any right or privilege reserved by or granted to the Nation which was
wrongfully denied or taken from the Nation before the date of the
enactment of this Act.

SEC. 6. TRIBAL MEMBERSHIP.

    Not later than 18 months after the date of the enactment of this
Act, the Nation shall submit to the Secretary a membership roll
consisting of all individuals currently enrolled for membership in the
Nation. The qualifications for inclusion on the membership roll of the
Nation shall be determined by the membership clauses in the Nation's
governing document. Upon completion of the roll, the Secretary shall
immediately publish notice of such in the Federal Register. The Nation
shall ensure that such roll is maintained and kept current.

SEC. 7. TRIBAL LANDS.

    The Nation's tribal lands shall consist of all real property, now
or hereafter held by, or in trust for, the Nation. The Secretary shall
acquire real property for the Nation. Any such property shall be taken
by the Secretary in the name of the United States in trust for the
benefit of the Nation and shall become part of the Nation's
reservation.

SEC. 8. CONSTITUTION AND GOVERNING BODY.

    (a) Constitution.--
            (1) Adoption.--Not later than 24 months after the date of
        the enactment of this Act, the Secretary shall conduct, by
        secret ballot, elections for the purpose of adopting a new
        constitution for the Nation. The elections shall be held in
        accordance with the procedures applicable to elections under
        section 16 of the Act of June 18, 1934 (25 U.S.C. 476).
            (2) Interim governing documents.--Until such time as a new
        constitution is adopted under paragraph (1), the governing
        documents in effect on the date of the enactment of this Act
        shall be the interim governing documents for the Nation.
    (b) Officials.--
            (1) Elections.--Not later than 6 months after the Nation
        adopts their constitution pursuant to subsection (a), the
        Nation shall conduct elections by secret ballot for the purpose
        of electing officials for the Nation as provided in the
        Nation's governing constitution. The elections shall be
        conducted according to the procedures described in the Nation's
        constitution.
            (2) Interim governments.--Until such time as the Nation
        elects new officials pursuant to paragraph (1), the Nation's
        governing bodies shall be those bodies in place on the date of
        the enactment of this Act, or any new governing bodies selected
        under the election procedures specified in the respective
        interim governing documents of the Nation.

SEC. 9. JURISDICTION.

    The Nation shall have jurisdiction to the full extent allowed by
law over all lands taken into trust for the benefit of the Nation by
the Secretary. The Nation shall exercise jurisdiction over all its
members who reside within the service area in matters pursuant to the
Indian Child Welfare Act of 1978 (25 U.S.C. 1901 et seq.), as if the
members were residing upon a reservation, as defined in that Act.

Output: Gabrieleno/Tongva Nation Act - Reaffirms Federal recognition of the Gabrieleno/Tongva Nation. Entitles such Nation to the Federal services and benefits provided to recognized Indians and restores all member rights and privileges which may have been abrogated or diminished before this Act's enactment. Provides for lands to be acquired and held in trust for the Nation by the Secretary of the Interior.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Disaster Assistance Equity Act of
2015''.

SEC. 2. DEFINITIONS.

    (a) Definition of Private Nonprofit Facility.--Section 102(11)(B)
of the Robert T. Stafford Disaster Relief and Emergency Assistance Act
(42 U.S.C. 5122(11)(B)) is amended by adding at the end the following:
``The term also includes any facilities (including roads, walkways,
bridges, culverts, canals, sewer and wastewater systems, hazard
mitigation systems, power, and other critical community infrastructure)
owned or operated by a common interest community that provide essential
services of a governmental nature.''.
    (b) Additional Definitions.--Section 102 of the Robert T. Stafford
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122) is
amended by adding at the end the following:
            ``(13) Common interest community.--The term `common
        interest community' means--
                    ``(A) any nonprofit mandatory membership
                organization comprised of owners of real estate (other
                than a condominium or housing cooperative) described in
                a declaration or created pursuant to a covenant or
                other applicable law with respect to which a person, by
                virtue of the person's ownership of a unit, is
                obligated to pay for a share of real estate taxes,
                insurance premiums, maintenance, or improvement of, or
                services or other expenses related to, common elements,
                other units, or any other real estate other than that
                unit described in the declaration; and
                    ``(B) a condominium project--
                            ``(i) comprised entirely of detached single
                        family units; or
                            ``(ii) comprised of 4 or more multi-unit
                        housing structures, that owns or operates
                        facilities (including roads, walkways, bridges,
                        culverts, canals, sewer and wastewater systems,
                        hazard mitigation systems, power, or other
                        critical community infrastructure) that provide
                        essential services of a governmental nature.
            ``(14) Condominium.--The term `condominium' means a multi-
        unit housing project in which each dwelling unit is separately
        owned, and the remaining portions of the real estate are
        designated for common ownership solely by the owners of those
        units, each owner having an undivided interest in the common
        elements, and which is represented by a condominium association
        consisting exclusively of all the unit owners in the project,
        which is, or will be responsible for the operation,
        administration, and management of the project.
            ``(15) Housing cooperative.--The term `housing cooperative'
        means a multi-unit housing project in which each dwelling unit
        is subject to separate use and possession by one or more
        cooperative members whose interest in such unit, and in any
        undivided assets of the cooperative association that are
        appurtenant to such unit, is evidenced by a membership or share
        interest in a cooperative association and a lease or other
        document of title or possession granted by such cooperative as
        the owner of all cooperative property.''.

SEC. 3. CONDOMINIUMS AND HOUSING COOPERATIVES DAMAGED BY A MAJOR
              DISASTER.

    (a) Individuals and Households Program.--Section 408(b)(1) of the
Robert T. Stafford Disaster Relief and Emergency Assistance Act (42
U.S.C. 5174(b)(1)) is amended--
            (1) by striking ``The President'' and inserting the
        following:
                    ``(A) In general.--The President''; and
            (2) by adding at the end the following:
                    ``(B) Condominiums and housing cooperatives.--For
                purposes of providing financial assistance under
                subsections (c)(2) and (c)(3) with respect to
                residential elements that are the legal responsibility
                of an association for a condominium or housing
                cooperative, the terms `individual' and `household'
                include the association for the condominium or housing
                cooperative.''.
    (b)  Maximum Amount of Assistance.--Section 408(h) of such Act (42
U.S.C. 5174(h)) is amended by adding at the end the following:
            ``(3) Special rule for condominiums and housing
        cooperatives.--
                    ``(A) In general.--In lieu of the limit established
                under paragraph (1), the maximum amount of assistance
                that an association for a condominium or housing
                cooperative may receive under this section with respect
                to a single disaster shall be an amount to be
                determined by the President by regulation.
                    ``(B) Adjustment of limit.--The amount determined
                by the President under subparagraph (A) shall be
                adjusted annually in accordance with paragraph (2).''.

SEC. 4. APPLICABILITY.

    The amendments made by this Act shall apply to a major disaster or
emergency declared by the President under the Robert T. Stafford
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.)
after the date of enactment of this Act.

Output: Disaster Assistance Equity Act of 2015 This bill amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to modify the definition of "private nonprofit facility" to include any facilities (including roads, bridges, sewer systems, and other critical community infrastructure) owned or operated by a common interest community that provide essential services of a governmental nature. The bill also defines additional terms under such Act, including "condominium" and "housing cooperative." "Common interest community" is defined as: (1) any nonprofit mandatory membership organization comprised of owners of real estate (other than a condominium or housing cooperative) described in a declaration or created pursuant to a covenant or other applicable law with respect to which a person, by virtue of the person's ownership of a unit, is obligated to pay for a share of real estate taxes, insurance premiums, maintenance or improvement of, or services or other expenses related to, common elements, other units, or any other real estate other than the unit described in the declaration; and (2) a condominium project that is comprised entirely of detached single family units or that is comprised of four or more multi-unit housing structures and that owns or operates facilities that provide essential services of a governmental nature.  The bill amends such Act to provide that for purposes of the provision of federal disaster assistance with respect to residential elements that are the legal responsibility of an association for a condominium or housing cooperative, the terms "individual" or "household" include the association.  The President must determine the maximum amount of assistance that any such association may receive under such Act for a single disaster.