Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Digital Global Access Policy Act of
2016'' or the ``Digital GAP Act''.

SEC. 2. PURPOSE.

    The purpose of this Act is to encourage the efforts of developing
countries to improve mobile and fixed access to the Internet in order
to spur economic growth and job creation, improve health, education,
and financial services, reduce poverty and gender inequality, mitigate
disasters, promote democracy and good governance, strengthen
cybersecurity, and update the Department of State's structure to
address cyberspace policy.

SEC. 3. FINDINGS.

    Congress finds the following:
            (1) Since 2005, the number of Internet users has more than
        tripled from 1 billion to 3.2 billion.
            (2) 4.2 billion people, 60 percent of the world's
        population, remain offline and the growth rate of Internet
        access is slowing. An estimated 75 percent of the offline
        population lives in just 20 countries and is largely rural,
        female, elderly, illiterate, and low-income.
            (3) Studies suggest that across the developing world, women
        are nearly 50 percent less likely to access the Internet than
        men living within the same communities, and that this digital
        gender divide carries with it a great economic cost. According
        to a study, ``Women and the Web'', bringing an additional 600
        million women online would contribute $13 billion-$18 billion
        to annual GDP across 144 developing countries.
            (4) Without increased Internet access, the developing world
        risks falling behind.
            (5) Internet access in developing countries is hampered by
        a lack of infrastructure and a poor regulatory environment for
        investment.
            (6) Build-once policies and approaches are policies or
        practices that minimize the number and scale of excavation and
        construction activities when installing telecommunications
        infrastructure in rights-of-way, thereby lowering the
        installation costs for high-speed Internet networks and serve
        as a development best practice.

SEC. 4. STATEMENT OF POLICY.

    Congress declares that it is the policy of the United States to
partner, consult, and coordinate with the governments of foreign
countries, international organizations, regional economic communities,
businesses, civil society, and other stakeholders in a concerted effort
to--
            (1) promote first-time Internet access to mobile or
        broadband Internet for at least 1.5 billion people in
        developing countries by 2020 in both urban and rural areas;
            (2) promote Internet deployment and related coordination,
        capacity building, and build-once policies and approaches in
        developing countries, including actions to encourage--
                    (A) a build-once approach by standardizing the
                inclusion of broadband conduit pipes which house fiber
                optic communications cable that support broadband or
                wireless facilities for broadband service as part of
                rights-of-way projects, including sewers, power
                transmission facilities, rail, pipelines, bridges,
                tunnels, and roads, that are funded, co-funded, or
                partially financed by the United States or any
                international organization that includes the United
                States as a member, in consultation with
                telecommunications providers, unless a cost-benefit
                analysis determines that the cost of such approach
                outweighs the benefits;
                    (B) national and local government agencies of
                developing countries and donor governments and
                organizations to coordinate road building, pipe laying,
                and major infrastructure with the private sector so
                that, for example, fiber optic cable could be laid
                below roads at the time such roads are built; and
                    (C) international organizations to increase their
                financial support, including grants and loans, and
                technical assistance to expand information and
                communications access and Internet connectivity;
            (3) promote policy changes that encourage first-time
        affordable access to the Internet in developing countries,
        including actions to encourage--
                    (A) integration of universal and gender-equitable
                Internet access goals, to be informed by the collection
                of related gender disaggregated data, and Internet
                tools into national development plans and United States
                Government country-level strategies;
                    (B) reforms of competition laws and spectrum
                allocation processes that may impede the ability of
                companies to provide Internet services; and
                    (C) efforts to improve procurement processes to
                help attract and incentivize investment in Internet
                infrastructure;
            (4) promote the removal of tax and regulatory barriers to
        Internet access;
            (5) promote the use of the Internet to increase economic
        growth and trade, including--
                    (A) policies and strategies to remove restrictions
                to e-commerce, cross-border information flows, and
                competitive marketplaces; and
                    (B) entrepreneurship and distance learning enabled
                by access to technology;
            (6) promote the use of the Internet to bolster democracy,
        government accountability, transparency, and human rights,
        including--
                    (A) policies, initiatives, and investments,
                including the development of national Internet plans,
                that are consistent with United States human rights
                goals, including freedom of expression, religion, and
                association;
                    (B) policies and initiatives aimed at promoting the
                multistakeholder model of Internet governance; and
                    (C) policies and support programs, research, and
                technologies that safeguard human rights and
                fundamental freedoms online, and enable political
                organizing and activism, free speech, and religious
                expression that are in compliance with international
                human rights standards;
            (7) promote Internet access and inclusion into Internet
        policymaking for women, people with disabilities, minorities,
        low-income and marginalized groups, and underserved
        populations; and
            (8) promote cybersecurity and data protection, including
        international use of the National Institute of Standards and
        Technology (NIST) Framework for Improving Critical
        Infrastructure Cybersecurity that are industry-led, globally
        recognized cybersecurity standards and best practices.

SEC. 5. DEPARTMENT OF STATE ORGANIZATION.

    (a) Sense of Congress.--It is the sense of Congress that the
Secretary of State should redesignate an existing Assistant Secretary
position to be the Assistant Secretary for Cyberspace to lead the
Department of State's diplomatic cyberspace policy generally, including
for cybersecurity, Internet access, Internet freedom, and to promote an
open, secure, and reliable information and communications technology
infrastructure.
    (b) Activities.--In recognition of the added value of technical
knowledge and expertise in the policymaking and diplomatic channels,
the Secretary of State should--
            (1) update existing training programs relevant to policy
        discussions; and
            (2) promote the recruitment of candidates with technical
        expertise into the Civil Service and the Foreign Service.
    (c) Offset.--To offset any costs incurred by the Department of
State to carry out the designation of an Assistant Secretary for
Cyberspace in accordance with subsection (a), the Secretary of State
shall eliminate such positions within the Department of State, unless
otherwise authorized or required by law, as the Secretary determines to
be necessary to fully offset such costs.
    (d) Rule of Construction.--The redesignation of the Assistant
Secretary position described in subsection (a) may not be construed as
increasing the number of Assistant Secretary positions at the
Department of State above the current level of 24 as authorized in
section 1(c)(1) of the State Department Basic Authorities Act of 1956
(22 U.S.C. 2651a(c)(1)).

SEC. 6. USAID.

    It is the sense of Congress that the Administrator of the United
States Agency for International Development should--
            (1) integrate efforts to expand Internet access, develop
        appropriate technologies, and enhance digital literacy into the
        education, development, and economic growth programs of the
        agency, where appropriate;
            (2) expand the utilization of information and
        communications technologies in humanitarian aid and disaster
        relief responses and United States operations involving
        stabilization and security to improve donor coordination,
        reduce duplication and waste, capture and share lessons
        learned, and augment disaster preparedness and risk mitigation
        strategies; and
            (3) establish and promote guidelines for the protection of
        personal information of individuals served by humanitarian,
        disaster, and development programs directly through the United
        States Government, through contracts funded by the United
        States Government and by international organizations.

SEC. 7. PEACE CORPS.

    Section 3 of the Peace Corps Act (22 U.S.C. 2502) is amended by--
            (1) redesignating subsection (h) as subsection (e); and
            (2) by adding at the end the following new subsections:
    ``(f) It is the sense of Congress that access to technology can
transform agriculture, community economic development, education,
environment, health, and youth development which are the sectors in
which Peace Corps currently develops positions for Volunteers.
    ``(g) In giving attention to the programs, projects, training, and
other activities referred to in subsection (f), the Peace Corps should
develop positions for Volunteers that are focused on leveraging
technology for development, education, and social and economic
mobility.''.

SEC. 8. LEVERAGING INTERNATIONAL SUPPORT.

    In pursuing the policy described in section 4, the President should
direct United States representatives to appropriate international
bodies to use the influence of the United States, consistent with the
broad development goals of the United States, to advocate that each
such body--
            (1) commit to increase efforts to promote gender-equitable
        Internet access, in partnership with stakeholders and
        consistent with host countries' absorptive capacity;
            (2) enhance coordination with stakeholders in increasing
        affordable and gender-equitable access to the Internet;
            (3) integrate gender-equitable affordable Internet access
        into existing economic and business assessments, evaluations,
        and indexes such as the Millennium Challenge Corporation
        constraints analysis, the Doing Business Report, International
        Monetary Fund Article IV assessments and country reports, the
        Open Data Barometer, and the Affordability Drivers Index;
            (4) standardize inclusion of broadband conduit--fiber optic
        cables that support broadband or wireless facilities for
        broadband service--as part of highway or highway-comparable
        construction projects in developing countries, in consultation
        with telecommunications providers, unless such inclusion would
        create an undue burden, is not necessary based on the
        availability of existing broadband infrastructure, or a cost-
        benefit analysis determines that the cost outweighs the
        benefits;
            (5) provide technical assistance to the regulatory
        authorities in developing countries to remove unnecessary
        barriers to investment in otherwise commercially viable
        projects and strengthen weak regulations or develop new ones to
        support market growth and development;
            (6) utilize clear, accountable, and metric-based targets,
        including targets with gender-disaggregated metrics, to measure
        the effectiveness of efforts to promote Internet access; and
            (7) promote and protect human rights online, such as the
        freedoms of speech, assembly, association, religion, and
        belief, through resolutions, public statements, projects, and
        initiatives, and advocating that other member states of such
        bodies are held accountable when major violations are
        uncovered.

SEC. 9. PARTNERSHIP FRAMEWORK.

    Not later than 180 days after the date of the enactment of this
Act, the President shall transmit to the Committee on Foreign Affairs
of the House of Representatives and the Committee on Foreign Relations
of the Senate plans to promote partnerships by United States
development agencies, including the United States Agency for
International Development and the Millennium Challenge Corporation, as
well as international agencies funded by the United States Government
for partnership with stakeholders, that contain the following elements:
            (1) Methods for stakeholders to partner with such agencies
        in order to provide Internet access or Internet infrastructure
        in developing countries.
            (2) Methods of outreach to stakeholders to explore
        partnership opportunities for expanding Internet access or
        Internet infrastructure, including coordination with the
        private sector, when financing roads and telecommunications
        infrastructure.
            (3) Methods for early consultation with stakeholders
        concerning projects in telecommunications and road construction
        to provide Internet access or Internet infrastructure.

SEC. 10. REPORTING REQUIREMENT ON IMPLEMENTATION EFFORTS.

    Not later than 180 days after the date of the enactment of this
Act, the President shall transmit to the Committee on Foreign Affairs
of the House of Representatives and the Committee on Foreign Relations
of the Senate a report on efforts to implement the policy specified in
section 4 and a discussion of the plans and existing efforts by the
United States Government in developing countries to accomplish the
following:
            (1) Develop a technical and regulatory road map for
        promoting Internet access in developing countries and a path to
        implementing such road map.
            (2) Identify the regulatory barriers that may unduly impede
        Internet access, including regulation of wireline broadband
        deployment or the infrastructure to augment wireless broadband
        deployment.
            (3) Strengthen and support development of regulations that
        incentivize market growth and sector development.
            (4) Encourage further public and private investment in
        Internet infrastructure, including broadband networks and
        services.
            (5) Increase gender-equitable Internet access and otherwise
        encourage or support Internet deployment, competition, and
        adoption.
            (6) Improve the affordability of Internet access.
            (7) Promote technology and cybersecurity capacity building
        efforts and consult technical experts for advice regarding
        options to accelerate the advancement of Internet deployment,
        adoption, and usage.
            (8) Promote Internet freedom globally and include civil
        society and the private sector in the formulation of policies,
        projects, and advocacy efforts to protect human rights online.
            (9) Promote and strengthen the multistakeholder model of
        Internet governance and actively participate in
        multistakeholder international fora, such as the Internet
        Governance Forum.

SEC. 11. CYBERSPACE STRATEGY.

    The President should include in the next White House Cyberspace
Strategy information relating to the following:
            (1) Methods to promote Internet access in developing
        countries.
            (2) Methods to globally promote cybersecurity policy
        consistent with the National Institute of Standards and
        Technology (NIST) Framework for Improving Critical
        Infrastructure Cybersecurity.
            (3) Methods to promote global Internet freedom principles,
        such as the freedoms of expression, assembly, association, and
        religion, while combating efforts to impose restrictions on
        such freedoms.

SEC. 12. DEFINITION.

    In this Act--
            (1) Build once policies and approaches.--The term ``build
        once policies and approaches'' means policies or practices that
        minimize the number and scale of excavation and construction
        activities when installing telecommunications infrastructure in
        rights-of-way.
            (2) Cyberspace.--The term ``cyberspace'' means the
        interdependent network of information technology
        infrastructures, and includes the Internet, telecommunications
        networks, computer systems, and embedded processors and
        controllers in critical industries, and includes the virtual
        environment of information and interactions between people.
            (3) Stakeholders.--The term ``stakeholders'' means the
        private sector, the public sector, cooperatives, civil society,
        the technical community that develops Internet technologies,
        standards, implementation, operations, and applications, and
        other groups that are working to increase Internet access or
        are impacted by the lack of Internet access in their
        communities.

            Passed the House of Representatives September 7, 2016.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Output: Digital Global Access Policy Act of 2016 or the Digital GAP Act    (Sec. 4) This bill declares that it is U.S. policy to coordinate with foreign governments, international organizations, regional economic communities, businesses, and civil society to promote in developing countries:   first-time, affordable Internet access;  Internet deployment and capacity building; removal of tax and regulatory barriers to Internet access;  Internet use to increase economic growth and tradeand to bolster democracy, government accountability, transparency, and human rights;  Internet access, and inclusion into Internet policy making, for women, people with disabilities, minorities, low-income and marginalized groups, and underserved populations; and  cybersecurity and data protection.  (Sec. 5) The bill expresses the sense of Congress that the State Department should: (1) redesignate an existing Assistant Secretary position to be the Assistant Secretary for Cyberspace to lead its diplomatic cyberspace policy, and (2) promote the recruitment of candidates with technical expertise into the Civil Service and the Foreign Service.  The redesignation of the Assistant Secretary position may not be construed as increasing the number of State Department Assistant Secretary positions above the current level of 24.  (Sec. 6) The bill expresses the sense of Congress that the U.S. Agency for International Development should: (1) integrate efforts to expand Internet access, develop appropriate technologies, and enhance digital literacy into its education, development, and economic growth programs; (2) expand the utilization of information and communications technologies in humanitarian aid and disaster relief responses; and (3) establish and promote guidelines for the protection of personal information of individuals served by humanitarian, disaster, and development programs.  (Sec. 7) The Peace Corps Act is amended to express the sense of Congress that technology access can transform agriculture, community economic development, education, environment, health, and youth development, which are the sectors in which Peace Corps currently develops volunteer positions.  (Sec. 8) The President is urged to use U.S. influence at international bodies to advocate for:    increased efforts to promote affordable and gender-equitable Internet access,   integrating gender-equitable affordable Internet access into existing economic and business assessments and indexes,  standardized inclusion of broadband conduit--fiber optic cables that support broadband or wireless facilities for broadband service, providing technical assistance to regulatory authorities in developing countries to remove unnecessary barriers to investment and strengthen market growth and development, and   protection of human rights online.   (Sec. 9) The President shall transmit to Congress within 180 days plans to promote U.S. and U.S.-funded agency partnerships with the private and public sectors to provide Internet access or infrastructure in developing countries.  (Sec. 10) The President shall report to Congress within 180 days on efforts to implement the Internet access policy under this bill. (Sec. 11) The President is urged to include in the next White House Cyberspace Strategy information about methods to promote: (1) Internet access in developing countries, (2) cybersecurity policy consistent with the National Institute of Standards and Technology Framework for Improving Critical Infrastructure Cybersecurity, and (3) global Internet freedom principles.  (Sec. 12) The bill defines "cyberspace" as the interdependent network of information technology infrastructures, including the Internet, telecommunications networks, computer systems, embedded processors and controllers in critical industries, and the virtual environment of information and interactions between people.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mechanical Insulation Installation
Incentive Act of 2010''.

SEC. 2. EXPENSING OF MECHANICAL INSULATION PROPERTY.

    (a) In General.--Part VI of subchapter B of chapter 1 of subtitle A
of the Internal Revenue Code of 1986 (relating to itemized deductions
for individuals and corporations) is amended by inserting after section
179E the following new section:

``SEC. 179F. MECHANICAL INSULATION PROPERTY.

    ``(a) Treatment as Expenses.--In addition to any other deduction in
this subtitle, there shall be allowed as a deduction an amount equal to
the applicable percentage of the cost of mechanical insulation property
placed in service during the taxable year.
    ``(b) Applicable Percentage.--For purposes of subsection (a)--
            ``(1) In general.--The term `applicable percentage' means
        the lesser of--
                    ``(A) 30 percent, and
                    ``(B) the reduction in energy loss (expressed as a
                percentage) from the installed mechanical insulation
                property compared to reference mechanical insulation
                property which meets the minimum requirements of ASHRAE
                standard 90.1-2007.
            ``(2) Special rule relating to maintenance.--In the case of
        mechanical insulation property placed in service as a
        replacement for insulation property--
                    ``(A) paragraph (1)(B) shall not apply, and
                    ``(B) the cost of such property shall be treated as
                an expense for which a deduction is allowed under
                section 162 instead of being treated as depreciable for
                purposes of the deduction provided by section 167.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Mechanical insulation property.--The term `mechanical
        insulation property' means insulation materials, facings, and
        accessory products--
                    ``(A) placed in service in connection with a
                mechanical system which--
                            ``(i) is located in the United States, and
                            ``(ii) is of a character subject to an
                        allowance for depreciation, and
                    ``(B) utilized for thermal requirements for
                mechanical piping and equipment, hot and cold
                applications, and heating, venting and air conditioning
                applications which can be used in a variety of
                facilities.
            ``(2) Cost.--The cost of mechanical insulation property
        includes--
                    ``(A) the amounts paid or incurred for the
                installation of such property for that incremental
                portion above the minimums in ASHRAE standard 90.1-2007
                and the total insulation cost for maintenance
                applications,
                    ``(B) in the case of removal and disposal of the
                old mechanical insulation property, 10 percent of the
                cost of the new mechanical insulation property
                (determined without regard to this subparagraph), and
                    ``(C) expenditures for labor costs properly
                allocable to the preparation, assembly, and
                installation of mechanical insulation property.
    ``(d) Coordination.--Subsection (a) shall not apply to the cost of
mechanical insulation property which is taken into account under
section 179D or which, but for subsection (b) of section 179D, would be
taken into account under such section.
    ``(e) Allocation of Deduction for Tax-Exempt Property.--In the case
of mechanical insulation property installed on or in property owned by
an entity described in paragraph (3) or (4) of section 50(b), the
person who is the primary contractor for the installation of such
property shall be treated as the taxpayer that placed such property in
service.
    ``(f) Certification.--For purposes of this section, energy savings
shall be certified under regulations or other guidance provided by the
Secretary, in consultation with the Secretary of Energy.
    ``(g) Termination.--This section shall not apply to any property
placed in service after the end of the 5-year period beginning on the
date of the enactment of this section.''.
    (b) Deduction for Capital Expenditures.--Section 263(a)(1) of such
Code (relating to capital expenditures) is amended by striking ``or''
at the end of subparagraph (K), by striking the period at the end of
paragraph (L) and inserting ``, or'', and by adding at the end the
following new subparagraph:
                    ``(M) expenditures for which a deduction is allowed
                under section 179F.''.
    (c) Technical and Clerical Amendments.--
            (1) Section 312(k)(3)(B) of such Code is amended by
        striking ``or 179E'' each place it appears in the text or
        heading thereof and inserting ``179E, or 179F''.
            (2) Paragraphs (2)(C) and (3)(C) of section 1245(a) of such
        Code are each amended by inserting ``179F,'' after ``179E,''.
            (3) The table of sections for part VI of subchapter B of
        chapter 1 of subtitle A of such Code is amended by inserting
        after the item relating to section 179E the following new item:

``Sec. 179F. Mechanical insulation property.''.
    (d) Effective Date.--The amendments made by this section shall
apply to property placed in service after the date of enactment of this
Act.

Output:
Mechanical Insulation Installation Incentive Act of 2010 - Amends the Internal Revenue Code to allow an additional tax deduction for the cost of installing mechanical insulation property. Limits the amount of such deduction to the lesser of 30% and the reduction in energy loss from the installed mechanical insulation property compared to property which meets the minimum requirements of American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) standard 90.1-2007. Allows a deduction for 30% of the cost of replacing such property.

Defines "mechanical insulation property" as insulation materials, facings, and accessory products: (1) placed in service in connection with a mechanical system which is located in the United States and of a character subject to an allowance for depreciation; and (2) utilized for thermal, acoustical, and personnel safety requirements for mechanical piping and equipment, hot and cold applications, and heating, venting and air conditioning applications which can be used in a variety of facilities.

Allows a tax deduction for capital expenditures related to mechanical insulation property.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Vieques Bioluminescent Bay
Conservation Act of 2008''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) The island of Vieques, Puerto Rico, is known for the
        natural beauty of its coastal features such as beaches,
        lagoons, and bioluminescent bays.
            (2) Such bioluminescence is the result of the production
        and emission of light by a chemical reaction within a living
        organism, the dinoflagellate Pyrodinium bahamense, when it is
        agitated.
            (3) Puerto Mosquito Bay in Vieques is of national and
        international significance because it is among the brightest
        bioluminescent marine areas in the world.
            (4) The unique biological and physical properties of Puerto
        Mosquito Bay, such as its rate of water exchange with the
        ocean, water quality, and adjacent mangroves, contribute to a
        high density of the bioluminescent dinoflagellate Pyrodinium
        bahamense in its waters.
            (5) Puerto Mosquito Bay is of great ecological, cultural,
        scientific, educational, and economic value to present and
        future generations.
            (6) Puerto Mosquito Bay is of particular value to the
        residents of Puerto Rico because its nearly unparalleled
        bioluminescence creates a sense of local pride, wonder, and
        enjoyment, and attracts visitors who support the local economy.
            (7) Puerto Mosquito Bay's ecosystem is fragile and its
        ecological integrity is subject to damage or loss from a
        variety of potential disturbances.
            (8) The popularity of Puerto Mosquito Bay is a potential
        threat because of increasing visitation and related impacts.
            (9) The unique characteristics of Puerto Mosquito Bay also
        make it vulnerable to physical, biological, and other
        disturbances as in other documented cases where bioluminescent
        bays have been degraded.
            (10) Action is needed to provide comprehensive protection
        that would complement current Federal and local management
        activities.
            (11) The agencies of the United States need to cooperate
        fully to achieve the necessary protection of both terrestrial
        areas adjacent to and marine resources within Puerto Mosquito
        Bay.
            (12) The Federal Government and the Government of Puerto
        Rico should jointly develop and implement a comprehensive
        program to protect nearby terrestrial and marine areas to
        maintain water quality and other environmental characteristics
        that contribute to the unique nature of Puerto Mosquito Bay.
            (13) Designation of Puerto Mosquito Bay as a United Nations
        Educational, Scientific, and Cultural Organization Biosphere
        Reserve would complement designation as a National Marine
        Sanctuary by enhancing research, management, and education
        through international communication and cooperation.

SEC. 3. POLICY AND PURPOSES.

    (a) Policy.--It is the policy of the United States to protect and
preserve the natural resources of Puerto Mosquito Bay, Puerto Rico,
with special consideration for the bioluminescent organisms that make
this area unique.
    (b) Purposes.--The purposes of this Act are--
            (1) to protect the resources of the area of Puerto Mosquito
        Bay, Puerto Rico, described in section 4(b);
            (2) to educate and interpret for the public the unique
        elements of the Puerto Mosquito Bay environment;
            (3) to utilize the best available science to monitor and
        manage the sanctuary to ensure its survival; and
            (4) to manage human uses of the Puerto Mosquito Bay
        National Marine Sanctuary designated by section 4(a) consistent
        with this Act.

SEC. 4. SANCTUARY DESIGNATION.

    (a) Designation.--The area described in subsection (b) is
designated as the Puerto Mosquito Bay National Marine Sanctuary under
title III of the Marine Protection, Research, and Sanctuaries Act of
1972 (16 U.S.C. 1431 et seq.) (in this Act referred to as the
``Sanctuary'').
    (b) Areas Included.--Except as provided in subsections (c) and (d),
the Sanctuary consists of the submerged lands and waters of Puerto
Mosquito Bay landward of the point where the bay meets the ocean.
    (c) Effect of Objection by Governor.--
            (1) Objection to designation.--If within 45 days after the
        date of the enactment of this title the Governor of Puerto Rico
        certifies to the Secretary of Commerce that the designation
        under subsection (a) of any area of the Sanctuary is
        unacceptable, the designation shall not take effect in that
        area.
            (2) Objection to management plan or regulations.--If within
        45 days after the date of issuance of the comprehensive
        management plan and implementing regulations under section 5
        the Governor of Puerto Rico certifies to the Secretary that the
        management plan, any implementing regulation, or any term of
        the plan or regulations is unacceptable, the management plan,
        regulation, or term, respectively, shall not take effect.
            (3) Termination of designation.--If the Secretary considers
        that an action taken under paragraph (1) or (2) by the Governor
        of Puerto Rico will affect the Sanctuary in a manner that the
        policy and purposes of this Act cannot be fulfilled, the
        Secretary may terminate the entire designation under subsection
        (a). At least 30 days prior to such termination, the Secretary
        shall submit written notification of the proposed termination
        to the Committee on Commerce, Science, and Transportation of
        the Senate and the Committee on Natural Resources of the House
        of Representatives.
    (d) Boundary Modifications.--No later than the date of issuance of
the draft environmental impact statement for the Sanctuary under
section 304(a)(1)(C)(vii) of the Marine Protection, Research, and
Sanctuaries Act of 1972 (16 U.S.C. 1434(a)(1)(C)(vii)), the Secretary,
in consultation with the Governor of Puerto Rico, if appropriate, may
make modifications to the boundaries of the Sanctuary as necessary to
fulfill the purposes of this Act. The Secretary shall submit to the
Committee on Commerce, Science, and Transportation of the Senate and
the Committee on Natural Resources of the House of Representatives
written notification of such modifications.

SEC. 5. COMPREHENSIVE MANAGEMENT PLAN.

    (a) Preparation of Plan.--Not later than 18 months after the date
of enactment of this Act, the Secretary of Commerce, in consultation
with interested persons and appropriate Federal, Puerto Rico, and local
government authorities, shall issue a comprehensive management plan and
implementing regulations to achieve the policy and purposes of this
Act. In developing the plan and regulations, the Secretary of Commerce
shall follow the procedures specified in sections 303 and 304 of the
Marine Protection, Research, and Sanctuaries Act of 1972 (16 U.S.C.
1433 and 1434). Such comprehensive management plan shall--
            (1) facilitate all public and private uses of the Sanctuary
        consistent with the primary objective of Sanctuary resource
        protection;
            (2) set forth the allocation of Federal and State
        enforcement responsibilities, as jointly agreed by the
        Secretary and the Governor of Puerto Rico;
            (3) identify needs for research and establish a long-term
        ecological monitoring program;
            (4) identify potential threats to the Sanctuary from lands
        surrounding Puerto Mosquito Bay and from marine areas outside
        the mouth of the Bay;
            (5) identify alternative sources of funding needed to fully
        implement the plan's provisions and supplement appropriations
        made available under this Act and section 313 of the Marine
        Protection, Research, and Sanctuaries Act of 1972 (16 U.S.C.
        1444);
            (6) ensure coordination and cooperation between Sanctuary
        managers and other Federal, Puerto Rico, and local authorities
        with jurisdiction within or adjacent to the Sanctuary; and
            (7) promote education, among users of the Sanctuary, about
        mangrove conservation and water quality concerns.
    (b) Public Participation.--The Secretary of Commerce shall provide
for participation by the general public in the development of the
comprehensive management plan.

Output: Vieques Bioluminescent Bay Conservation Act of 2008 - Designates certain submerged lands and waters of Puerto Mosquito Bay, Puerto Rico, as the Puerto Mosquito Bay National Marine Sanctuary under specified provisions of the Marine Protection, Research, and Sanctuaries Act of 1972. Gives the governor of Puerto Rico veto power over the designation of any part of that area and over the related management plan and regulations. Directs the Secretary of Commerce to issue a comprehensive management plan and implementing regulations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Northwest Territory of the Great
Lakes National Heritage Area Act of 1999''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds the following:
            (1) The region which includes Illinois, Indiana, Michigan,
        and Ohio was once known as the Northwest Territory. It was the
        first frontier region of the new United States of America. Some
        of the indigenous peoples of the area were the Delaware,
        Kikapoo, Miami, Ottawa, Piankeshaw, Potowatami, Shawnee, Wea,
        and Wyandotte Indians.
            (2) The distinctive landscape of this area was largely
        defined by--
                    (A) the Ordinance of 1785, which established a
                system of transferring land ownership from the Indians
                to the United States Government and then to private
                owners, and created the system of land surveyance and
                township and county plats which remains today;
                    (B) the Northwest Ordinance of 1787, which
                established a process through which self-government in
                this first frontier of the newly organized United
                States could be established; and
                    (C) the Treaty of Greeneville of 1795, which
                signaled the end of Indian resistance in the region.
            (3) The local environmental and topographical landscape of
        the area was largely defined in commercial and strategic terms
        by--
                    (A) the area river systems, including but not
                limited to--
                            (i) the Fox River, the Illinois River, and
                        the Kankakee River, in the State of Illinois;
                            (ii) the Eel River, the Elkhart River, the
                        Kankakee River, the Maumee River, the St.
                        Joseph River, the St. Mary's River, and the
                        Wabash River in the State of Indiana;
                            (iii) the Detroit River, the St. Mary's
                        River, and the St. Joseph River in the State of
                        Michigan; and
                            (iv) the Great Miami River, the Maumee
                        River, and the St. Mary's River in the State of
                        Ohio;
                    (B) the Great Lakes;
                    (C) the River Portage Trails, including but not
                limited to--
                            (i) the 3 mile portage from the St. Joseph
                        River to the Little Wabash River in Fort Wayne,
                        which was the only separation in the waterway
                        from the upper Great Lakes to the Gulf of
                        Mexico; and
                            (ii) from the Great Miami River to the St.
                        Mary's and Wabash Rivers in Ohio;
                    (D) the 13 forts which developed in the region,
                including but not limited to--
                            (i) Fort Dearborn, in Chicago, Illinois;
                            (ii) Fort Wayne, in Fort Wayne, Indiana;
                            (iii) Fort Mackinac on Mackinac Island,
                        Michigan; and
                            (iv) Fort Defiance, in Defiance, Ohio; and
                    (E) the settlements, including Native American
                villages, early trading posts, and territorial capitals
                that developed in the region.
            (4) The military history of the region includes, but is not
        limited to--
                    (A) LaBalme's Defeat in 1780;
                    (B) the defeat of General Harmar in 1790;
                    (C) the defeat of General St. Clair in 1791;
                    (D) the United States victory by General ``Mad''
                Anthony Wayne at the Battle of Fallen Timbers in 1794;
                and
                    (E) the Battle of Lake Erie in 1832.
            (5) The confederacy of Indian Nations was organized by
        Tecumseh and ``The Prophet'' to stop American advancement.
        General William Henry Harrison defeated The Prophet at the
        Battle of Tippecanoe in 1811. This was the last major battle
        east of the Mississippi River with Indian Nations and led to
        the famous slogan ``Tippecanoe and Tyler too'', which propelled
        Harrison to the Presidency of the United States.
            (6) The War of 1812, during which the region might have
        been lost to Canada without Commodore Perry's victory at Put-
        in-Bay on Lake Erie.
            (7) The rush of settlers to the region after the War of
        1812 led to additional treaties and conflict with the Native
        Americans. Most Indians were removed in a series of events
        culminating with the so-called ``Black Hawk Wars'', which ended
        in 1833.
    (b) Purposes.--The purposes of this Act include the conservation,
interpretation, and development of the historical, cultural, natural,
and recreational resources related to the region historically referred
to as the Northwest Territory of the Great Lakes during the period from
1785 to 1835.

SEC. 3. DEFINITIONS.

    For the purposes of this Act--
            (1) the term ``Authority'' means the Northwest Territory of
        the Great Lakes National Heritage Area Authority;
            (2) the term ``Heritage Area'' means the Northwest
        Territory of the Great Lakes National Heritage Area established
        in section 4; and
            (3) the term ``Plan'' means the management plan required to
        be developed for the Heritage Area pursuant to section
        5(e)(1)(G).

SEC. 4. THE NORTHWEST TERRITORY OF THE GREAT LAKES NATIONAL HERITAGE
              AREA.

    (a) Establishment.--There is hereby established the Northwest
Territory of the Great Lakes National Heritage Area.
    (b) Boundaries.--The Heritage Area shall be comprised of
historically significant areas, as defined by the Authority, within
Illinois, Indiana, Michigan, and Ohio (as defined by the Northwest
Ordinance of 1787), such as the following historically significant
locations:
            (1) Fort Dearborn and Fort Clark in the State of Illinois.
            (2) In Indiana--
                    (A) Anthony Wayne, Chief Little Turtle, and Chief
                Richardville sites (Fort Wayne);
                    (B) The Historic Forks of the Wabash Park and Chief
                LaFontaine Home (Huntington);
                    (C) Kokomo Village (Kokomo);
                    (D) Deaf Man's Village (Peru);
                    (E) Munsee Town (Muncie);
                    (F) Chief Menominee Monument (Plymouth);
                    (G) Historic Vincennes (Vincennes);
                    (H) Prophetstown (Lafayette); and
                    (I) Historic Corydon (Corydon).
            (3) In Michigan--
                    (A) Fort Michilimackinac (Mackinaw City); and
                    (B) Fort Mackinac (Mackinac Island).
            (4) In Ohio--
                    (A) Fallen Timbers State Memorial (Maumee);
                    (B) Fort Defiance State Memorial (Defiance);
                    (C) Fort Adams/Ft. Amanda State Memorial
                (Wapakoneta);
                    (D) Fort Recovery State Memorial (Fort Recovery);
                    (E) Fort Greeneville/Treaty of Greeneville Memorial
                (Greeneville);
                    (F) Fort Jefferson State Memorial (Ft. Jefferson);
                    (G) Fort St. Clair State Memorial (Eaton);
                    (H) Fort Hamilton Monument (Hamilton);
                    (I) Fort Washington (Cincinnati); and
                    (J) Perry's Victory and International Peace
                Memorial (Put-in-Bay).

SEC. 5. MANAGEMENT ENTITY AND DUTIES.

    (a) In General.--The management entity for the Heritage Area shall
be the Northwest Territory of the Great Lakes National Heritage Area
Authority.
    (b) Composition.--The Authority shall be composed of 18 members
appointed as follows:
            (1) 3 members appointed by each of the following:
                    (A) The Governor of Illinois or the Governor's
                designee.
                    (B) The Governor of Indiana or the Governor's
                designee.
                    (C) The Governor of Michigan or the Governor's
                designee.
                    (D) The Governor of Ohio or the Governor's
                designee.
            (2) 1 member appointed by each of the following:
                    (A) The Historical Society of the State of
                Illinois.
                    (B) The Historical Society of the State of Indiana.
                    (C) The Historical Society of the State of
                Michigan.
                    (D) The Historical Society of the State of Ohio.
            (3) 2 members appointed by the Secretary of the Interior of
        the United States or the Secretary's designee.
            (4) Of the 3 members appointed by each Governor of a State
        under paragraph (1)--
                    (A) at least 1 member shall be a member of the
                governing body of an Indian tribe located within the
                State, or a designee of such a member; and
                    (B) at least 1 member shall be an elected official
                of a unit of local government located within the State
                which has 1 or more historic sites significant to the
                Heritage Area.
    (c) Terms.--The term of office shall be 2 years. No member of the
Authority shall serve more than 4 terms.
    (d) Compensation.--Compensation for members of the Authority shall
be determined by the Authority as part of the Plan.
    (e) Duties and Powers.--
            (1) Duties.--The Authority shall--
                    (A) receive funds from various sources for the
                implementation of this Act;
                    (B) disburse funds in accordance with this Act;
                    (C) make grants to and enter into cooperative
                agreements with States and their political
                subdivisions, private organizations, or other
                individuals or entities as appropriate for the
                execution of this Act;
                    (D) hire and compensate staff;
                    (E) enter into contracts for goods and services;
                    (F) develop a management plan for the Heritage
                Area;
                    (G) help ensure the conservation, interpretation,
                and development of the historical, cultural, natural,
                and recreational resources related to the region
                historically referred to as the Northwest Territory of
                the Great Lakes during the period from 1785 through
                1835;
                    (H) foster a close working relationship with all
                levels of government, the private sector, philanthropic
                and educational organizations, local communities, and
                regional metroparks systems through a coalition
                organization to both conserve the heritage of this
                region and utilize its resources for tourism and
                economic development;
                    (I) develop an Internet web site and other
                marketing programs to further the purposes of this Act;
                and
                    (J) in accordance with Federal, State, and local
                laws, erect signs to promote the Heritage Area.
            (2) Powers.--The Authority may develop visitor centers and
        interpretive facilities for the Heritage Area.
    (f) Plan.--The Plan shall--
            (1) present recommendations for the Heritage Area's
        conservation, funding, management, and development, taking into
        consideration existing State and local plans and the comments
        of residents, public agencies, and private organizations
        working in the Heritage Area;
            (2) not be final until it has been approved by the
        Governors of Illinois, Indiana, Michigan, and Ohio;
            (3) include--
                    (A) an inventory of the resources contained in the
                Heritage Area, including a list of any property in the
                Heritage Area that is related to the themes of the
                Heritage Area and that should be preserved, restored,
                managed, developed, or maintained because of its
                natural, cultural, historical, or recreational
                significance; and
                    (B) a program for the implementation of the
                management plan by the Authority.
    (g) Specific Prohibitions.--The Authority--
            (1) shall not take any action which jeopardizes the
        sovereignty of the United States; and
            (2) shall not infringe upon the private property rights of
        individuals or other property owners.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--There is authorized to be appropriated to carry
out this Act not more than $1,000,000 for any fiscal year. Not more
than a total of $10,000,000 may be appropriated for the Heritage Area.
    (b) 50 Percent Match.--Federal funding provided under this Act may
not exceed 50 percent of the total cost of any assistance or grant
provided or authorized under this Act.

Output:
Declares the Authority the Area's management entity, which shall: (1) develop a management plan; (2) help ensure the conservation, interpretation, and development of the historical, cultural, natural, and recreational resources related to the Northwest Territory of the Great Lakes during the period from 1785 through 1835; and (3) develop an Internet web site and other marketing programs, as well as visitor centers and interpretive facilities.
Subjects the plan to approval by the Governors of the States involved.
Authorizes appropriations, with a maximum 50 percent Federal match for the total cost of any assistance or grant provided or authorized.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Intellectual Property Protection Act
of 2002''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) American innovation, and the protection of that
        innovation by the government, has been a critical component of
        the economic growth of this Nation throughout the history of
        the Nation;
            (2) copyright-based industries represent one of the most
        valuable economic assets of this country, contributing over 5
        percent of the gross domestic product of the United States and
        creating significant job growth and tax revenues;
            (3) the American intellectual property sector employs
        approximately 4,300,000 people, representing over 3 percent of
        total United States employment;
            (4) the proliferation of organized criminal counterfeiting
        enterprises threatens the economic growth of United States
        copyright industries;
            (5) in 2001, the United States entertainment software
        industry lost $1,800,000,000 in revenue, and the business
        software industry lost $11,000,000,000 worldwide, due to
        piracy;
            (6) in 2001, the motion picture industry lost
        $3,000,000,000 in potential worldwide revenue, the music
        industry lost $4,300,000,000 worldwide, and the publishing
        industry lost $636,000,000 worldwide, due to piracy, and these
        figures do not include losses due to online piracy;
            (7) the American intellectual property sector has invested
        millions of dollars to develop highly sophisticated physical
        authentication features that assist consumers and law
        enforcement in distinguishing genuine intellectual property
        products and packaging from counterfeits;
            (8) in order to thwart these industry efforts,
        counterfeiters traffic in, and tamper with, genuine physical
        authentication features, for example, by obtaining genuine
        physical authentication features through illicit means and then
        commingling these features with counterfeit software or
        packaging;
            (9) Federal law does not provide adequate civil and
        criminal remedies to combat tampering activities that directly
        facilitate counterfeiting crimes; and
            (10) in order to strengthen Federal enforcement against
        counterfeiting of copyrighted works, Congress must enact
        legislation that--
                    (A) prohibits trafficking in, and tampering with,
                physical authentication features of copyrighted works;
                and
                    (B) permits aggrieved parties an appropriate civil
                cause of action.

SEC. 3. PROHIBITION AGAINST TRAFFICKING IN ILLICIT PHYSICAL
              AUTHENTICATION FEATURES.

    (a) In General.--Section 2318 of title 18, United States Code, is
amended--
            (1) by striking the heading and inserting ``Trafficking in
        counterfeit labels, illicit physical authentication features,
        or counterfeit documentation or packaging'';
            (2) by striking subsection (a) and inserting the following:
    ``(a) Whoever, in any of the circumstances described in subsection
(c), knowingly traffics in--
            ``(1) a counterfeit label affixed to, or designed to be
        affixed to--
                    ``(A) a phonorecord;
                    ``(B) a copy of a computer program;
                    ``(C) a copy of a motion picture or other
                audiovisual work; or
                    ``(D) documentation or packaging;
            ``(2) an illicit physical authentication feature affixed to
        or embedded in, or designed to be affixed to or embedded in--
                    ``(A) a phonorecord;
                    ``(B) a copy of a computer program;
                    ``(C) a copy of a motion picture or other
                audiovisual work; or
                    ``(D) documentation or packaging; or
            ``(3) counterfeit documentation or packaging,
shall be fined under this title or imprisoned for not more than 5
years, or both.'';
            (3) in subsection (b)--
                    (A) in paragraph (2), by striking ``and'' at the
                end;
                    (B) in paragraph (3)--
                            (i) by striking ``and `audiovisual work'
                        have'' and inserting the following: ``,
                        `audiovisual work', `sound recording', and
                        `copyright owner' have''; and
                            (ii) by striking the period at the end and
                        inserting a semicolon; and
                    (C) by adding at the end the following:
            ``(4) the term `physical authentication feature' means any
        visually perceptible hologram, watermark, certification,
        symbol, image, sequence of numbers or letters, or other
        physical feature that either individually or in combination
        with another feature is used by the respective copyright owner
        to verify that a phonorecord, a copy of a computer program, a
        copy of a motion picture or other audiovisual work, or
        documentation or packaging is not counterfeit or otherwise
        infringing of any copyright;
            ``(5) the term `documentation or packaging' means
        documentation or packaging for a phonorecord, copy of a
        computer program, or copy of a motion picture or other
        audiovisual work; and
            ``(6) the term `illicit physical authentication feature'
        means a physical authentication feature, that--
                    ``(A) is genuine in origin, but, without the
                authorization of the respective copyright owner, has
                been tampered with or altered for the purpose of
                inducing a third party to reproduce or accept
                distribution of--
                            ``(i) a phonorecord;
                            ``(ii) a copy of a computer program;
                            ``(iii) a copy of a motion picture or other
                        audiovisual work; or
                            ``(iv) documentation or packaging;
                where such reproduction or distribution violates the
                rights of the copyright owner under title 17;
                    ``(B) is genuine, but has been distributed, or is
                intended for distribution, without the authorization of
                the respective copyright owner and not in connection
                with the lawfully made copy or phonorecord to which
                such physical authentication feature was intended to be
                affixed or embedded by the respective copyright owner;
                or
                    ``(C) appears to be genuine, but is not.'';
            (4) in subsection (c)--
                    (A) by striking paragraph (3) and inserting the
                following:
            ``(3) the counterfeit label or illicit physical
        authentication feature is affixed to, is embedded in, or
        encloses, or is designed to be affixed to, to be embedded in,
        or to enclose--
                    ``(A) a phonorecord of a copyrighted sound
                recording;
                    ``(B) a copy of a copyrighted computer program;
                    ``(C) a copy of a copyrighted motion picture or
                other audiovisual work; or
                    ``(D) copyrighted documentation or packaging; or'';
                and
                    (B) in paragraph (4), by striking ``for a computer
                program'';
            (5) in subsection (d)--
                    (A) by inserting ``or illicit physical
                authentication features'' after ``counterfeit labels''
                each place it appears;
                    (B) by inserting ``or illicit physical
                authentication features'' after ``such labels''; and
                    (C) by inserting before the period at the end the
                following: ``, and of any equipment, device, or
                materials used to manufacture, reproduce, or assemble
                the counterfeit labels or illicit physical
                authentication features''; and
            (6) by adding at the end the following:
    ``(f) Civil Remedies for Violation.--
            ``(1) In general.--Any copyright owner who is injured by a
        violation of this section or is threatened with injury, may
        bring a civil action in an appropriate United States district
        court.
            ``(2) Discretion of court.--In any action brought under
        paragraph (1), the court--
                    ``(A) may grant 1 or more temporary or permanent
                injunctions on such terms as the court determines to be
                reasonable to prevent or restrain violations of this
                section;
                    ``(B) at any time while the action is pending, may
                order the impounding, on such terms as the court
                determines to be reasonable, of any article that is in
the custody or control of the alleged violator and that the court has
reasonable cause to believe was involved in a violation of this
section; and
                    ``(C) may award to the injured party--
                            ``(i) reasonable attorney fees and costs;
                        and
                            ``(ii)(I) actual damages and any additional
                        profits of the violator, as provided by
                        paragraph (3); or
                            ``(II) statutory damages, as provided by
                        paragraph (4).
            ``(3) Actual damages and profits.--
                    ``(A) In general.--The injured party is entitled to
                recover--
                            ``(i) the actual damages suffered by the
                        injured party as a result of a violation of
                        this section, as provided by subparagraph (B);
                        and
                            ``(ii) any profits of the violator that are
                        attributable to a violation of this section and
                        are not taken into account in computing the
                        actual damages.
                    ``(B) Calculation of damages.--The court shall
                calculate actual damages by multiplying--
                            ``(i) the value of the phonorecords or
                        copies to which counterfeit labels, illicit
                        physical authentication features, or
                        counterfeit documentation or packaging were
                        affixed or embedded, or designed to be affixed
                        or embedded; by
                            ``(ii) the number of phonorecords or copies
                        to which counterfeit labels, illicit physical
                        authentication features, or counterfeit
                        documentation or packaging were affixed or
                        embedded, or designed to be affixed or
                        embedded,
                unless such calculation would underestimate the actual
                harm suffered by the copyright owner.
                    ``(C) Definition.--For purposes of this paragraph,
                the term `value of the phonorecord or copy' means--
                            ``(i) the retail value of an authorized
                        phonorecord of a copyrighted sound recording;
                            ``(ii) the retail value of an authorized
                        copy of a copyrighted computer program; or
                            ``(iii) the retail value of an authorized
                        copy of a copyrighted motion picture or other
                        audiovisual work.
            ``(4) Statutory damages.--The injured party may elect, at
        any time before final judgment is rendered, to recover, instead
        of actual damages and profits, an award of statutory damages
        for each violation of this section in a sum of not less than
        $2,500 or more than $25,000, as the court considers
        appropriate.
            ``(5) Subsequent violation.--The court may increase an
        award of damages under this subsection by 3 times the amount
        that would otherwise be awarded, as the court considers
        appropriate, if the court finds that a person has subsequently
        violated this section within 3 years after a final judgment was
        entered against that person for a violation of this section.
            ``(6) Limitation on actions.--A civil action may not be
        commenced under this section unless it is commenced within 3
        years after the date on which the claimant discovers the
        violation.
    ``(g) Other Rights Not Affected.--Nothing in this section shall
enlarge, diminish, or otherwise affect liability under section 1201 or
1202 of title 17.''.
    (b) Technical and Conforming Amendment.--The item relating to
section 2318 in the table of sections at the beginning of chapter 113
of title 18, United States Code, is amended to read as follows:

``2318. Trafficking in counterfeit labels, illicit authentication
                            features, or counterfeit documentation or
                            packaging.''.

Output: Intellectual Property Protection Act of 2002 - Amends the Federal criminal code to prohibit trafficking in a physical authentication feature that: (1) is genuine but has been tampered with or altered without the authorization of the copyright owner to induce a third party to reproduce or accept distribution of a phono-record, a copy of a computer program, a copy of a motion picture or other audiovisual work, or documentation or packaging, where such reproduction or distribution violates the rights of the copyright owner; (2) is genuine but has been or is intended to be distributed without the authorization of the copyright owner and not in connection with the lawfully made copy or phono-record to which it was intended to be affixed or embedded by the copyright owner; or (3) appears to be genuine but is not.Authorizes an injured copyright owner to bring a civil action in an appropriate U.S. district court. Sets forth remedies for violations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Blackstone River Valley National
Heritage Corridor Amendments Act of -1-9-9-3-'-'-. 1994''.

SEC. 2. BOUNDARY CHANGES.

    Section 2 of the Act entitled ``An Act to establish the Blackstone
River Valley National Heritage Corridor in Massachusetts and Rhode
Island'', approved November 10, 1986 (Public Law 99-647; 16 U.S.C. 461
note), is amended by striking the first sentence and inserting the
following new sentence: ``The boundaries shall include the lands and
water generally depicted on the map entitled Blackstone River Valley
National Heritage Corridor Boundary Map, numbered BRV-80-80,011, and
dated May 2, 1993.''.

SEC. 3. TERMS.

    Section 3(c) of the Act entitled ``An Act to establish the
Blackstone River Valley National Heritage Corridor in Massachusetts and
Rhode Island'', approved November 10, 1986 (Public Law 99-647; 16
U.S.C. 461 note), is amended by inserting immediately before the period
at the end the following: ``, but may continue to serve after the
expiration of this term until a successor has been appointed.''.

SEC. 4. REVISION OF PLAN.

    Section 6 of the Act entitled ``An Act to establish the Blackstone
River Valley National Heritage Corridor in Massachusetts and Rhode
Island'', approved November 10, 1986 (Public Law 99-647; 16 U.S.C. 461
note), is amended by adding at the end the following new subsection:
    ``(d) Revision of Plan.--(1) Not later than 1 year after the date
of enactment of this subsection, the Commission, with the approval of
the Secretary, shall revise the Cultural Heritage and Land Management
Plan. The revision shall address the boundary change and shall include
a natural resource inventory of areas or features that should be
protected, restored, managed, or acquired because of their contribution
to the understanding of national cultural landscape values.
    ``(2) No changes other than minor revisions may be made in the
approved plan as amended without the approval of the Secretary. The
Secretary shall approve or disapprove any proposed change in the plan,
except minor revisions, in accordance with subsection (b).''.

SEC. 5. EXTENSION OF COMMISSION.

    Section 7 of the Act entitled ``An Act to establish the Blackstone
River Valley National Heritage Corridor in Massachusetts and Rhode
Island'', approved November 10, 1986 (Public Law 99-647; 16 U.S.C. 461
note), is amended to read as follows:

                      ``termination of commission

    ``Sec. 7. (a) Termination.--Except as provided in subsection (b),
the Commission shall terminate on the date that is 10 years after the
date of enactment of the Blackstone River Valley National Heritage
Corridor Amendments Act of -1-9-9-3-. 1994.
    ``(b) Extension.--The Commission may be extended for
-a-d-d-i-t-i-o-n-a-l -t-e-r-m-s -o-f -c-o-n-s-e-c-u-t-i-v-e -1-0--
-y-e-a-r -p-e-r-i-o-d-s an additional term of 10 years if--
            ``(1) not later than 180 days before the termination of the
        Commission, the Commission determines that an extension is
        necessary to carry out this Act;
            ``(2) the Commission submits a proposed extension to the
        appropriate committees of the Senate and the House of
        Representatives; and
            ``(3) the Secretary, the Governor of Massachusetts, and the
        Governor of Rhode Island each approve the extension.
    ``(c) Determination of Approval.--The Secretary shall approve the
extension if the Secretary finds that--
            ``(1) the Governor of Massachusetts and the Governor of
        Rhode Island provide adequate assurances of continued tangible
        contribution and effective policy support toward achieving the
        purposes of this Act; and
            ``(2) the Commission is effectively assisting Federal,
        State, and local authorities to retain, enhance, and interpret
        the distinctive character and nationally significant resources
        of the Corridor.''.

SEC. 6. IMPLEMENTATION OF THE PLAN.

    Subsection (c) of section 8 of the Act entitled ``An Act to
establish the Blackstone River Valley National Heritage Corridor in
Massachusetts and Rhode Island'', approved November 10, 1986 (Public
Law 99-647; 16 U.S.C. 461 note), is amended to read as follows: U.S.C.
461 note), as amended, is amended by inserting the following:
    -`-`-(-c-) -I-m-p-l-e-m-e-n-t-a-t-i-o-n-.----(-1-) -T-o
-a-s-s-i-s-t -i-n -t-h-e -i-m-p-l-e-m-e-n-t-a-t-i-o-n -o-f -t-h-e
-C-u-l-t-u-r-a-l -H-e-r-i-t-a-g-e -a-n-d -L-a-n-d -M-a-n-a-g-e-m-e-n-t
-P-l-a-n -i-n -a -m-a-n-n-e-r -t-h-a-t -i-s -c-o-n-s-i-s-t-e-n-t
-w-i-t-h -t-h-e -p-u-r-p-o-s-e-s -o-f -t-h-i-s -A-c-t -a-n-d -f-o-r
-t-h-e -p-r-e-s-e-r-v-a-t-i-o-n -a-n-d -r-e-s-t-o-r-a-t-i-o-n -o-f
-s-t-r-u-c-t-u-r-e-s -o-n -o-r -e-l-i-g-i-b-l-e -f-o-r
-i-n-c-l-u-s-i-o-n -o-n -t-h-e -N-a-t-i-o-n-a-l -R-e-g-i-s-t-e-r -o-f
-H-i-s-t-o-r-i-c -P-l-a-c-e-s-, -t-h-e -S-e-c-r-e-t-a-r-y -i-s
-a-u-t-h-o-r-i-z-e-d -t-o -p-r-o-v-i-d-e -f-u-n-d-s -f-o-r
-p-r-o-j-e-c-t-s -i-n -t-h-e -C-o-r-r-i-d-o-r -t-h-a-t -e-x-h-i-b-i-t
-n-a-t-i-o-n-a-l -s-i-g-n-i-f-i-c-a-n-c-e -o-r -p-r-o-v-i-d-e -a
-w-i-d-e -s-p-e-c-t-r-u-m -o-f -h-i-s-t-o-r-i-c-,
-r-e-c-r-e-a-t-i-o-n-a-l-, -e-n-v-i-r-o-n-m-e-n-t-a-l-,
-e-d-u-c-a-t-i-o-n-a-l-, -o-r -i-n-t-e-r-p-r-e-t-i-v-e
-o-p-p-o-r-t-u-n-i-t-i-e-s-, -w-i-t-h-o-u-t -r-e-g-a-r-d -t-o
-w-h-e-t-h-e-r -t-h-e -p-r-o-j-e-c-t-s -a-r-e -i-n -p-u-b-l-i-c -o-r
-p-r-i-v-a-t-e -o-w-n-e-r-s-h-i-p-.
    ``(c) Implementation.--(1) To assist in the implementation of the
Cultural Heritage and Land Management Plan in a manner consistent with
purposes of this Act, the Secretary is authorized to undertake a
limited program of financial assistance for the purpose of providing
funds for the preservation and restoration of structures on or eligible
for inclusion on the National Register of Historic Places within the
Corridor which exhibit national significance or provide a wide spectrum
of historic, recreational, or environmental education opportunities to
the general public.
    ``(2) To be eligible for funds under this section, the Commission
shall submit an application to the Secretary that includes--
            ``(A) a 10-year development plan including those resource
        protection needs and projects critical to maintaining or
        interpreting the distinctive character of the Corridor; and
            ``(B) specific descriptions of annual work programs that
        have been assembled, the participating parties, roles, cost
        estimates, cost-sharing, or cooperative agreements necessary to
        carry out the development plan.
    ``(3) Funds made available pursuant to this subsection shall not
exceed 50 percent of the total cost of the work programs.
    ``(4) In making the funds available, the Secretary shall give
priority to projects that attract greater non-Federal funding sources.
    ``(5) Any payment made for the purposes of conservation or
restoration of real property or structures shall be subject to an
agreement either--
            ``(A) to convey a conservation or preservation easement to
        the Department of Environmental Management or to the Historic
        Preservation Commission, as appropriate, of the State in which
        the real property or structure is located; or
            -`-`-(-B-) -t-h-a-t -c-o-n-v-e-r-s-i-o-n-, -u-s-e-, -o-r
        -d-i-s-p-o-s-a-l -o-f -t-h-e -r-e-s-o-u-r-c-e-s -s-o
        -a-s-s-i-s-t-e-d -f-o-r -p-u-r-p-o-s-e-s -c-o-n-t-r-a-r-y -t-o
        -t-h-e -p-u-r-p-o-s-e-s -o-f -t-h-i-s -A-c-t-, -a-s
        -d-e-t-e-r-m-i-n-e-d -b-y -t-h-e -S-e-c-r-e-t-a-r-y-, -t-h-e
        -r-e-c-i-p-i-e-n-t-, -h-i-s -s-u-c-c-e-s-s-o-r-s -o-r
        -a-s-s-i-g-n-s -s-h-a-l-l -p-a-y -t-o -t-h-e -U-n-i-t-e-d
        -S-t-a-t-e-s -t-h-e -t-o-t-a-l -c-o-s-t -o-f -a-l-l
        -F-e-d-e-r-a-l -f-u-n-d-s -m-a-d-e -a-v-a-i-l-a-b-l-e -t-o
        -s-u-c-h -p-r-o-j-e-c-t -r-e-d-u-c-e-d -p-r-o -r-a-t-a -o-v-e-r
        -t-h-e -u-s-e-f-u-l -l-i-f-e -o-f -t-h-e
        -i-m-p-r-o-v-e-m-e-n-t-s -f-u-n-d-e-d -o-r -t-h-e
        -i-n-c-r-e-a-s-e-d -v-a-l-u-e -o-f -t-h-e -p-r-o-j-e-c-t
        -a-t-t-r-i-b-u-t-a-b-l-e -t-o -t-h-e -f-u-n-d-s -a-s
        -d-e-t-e-r-m-i-n-e-d -a-t -t-h-e -t-i-m-e -o-f -t-h-e
        -c-o-n-v-e-r-s-i-o-n-, -u-s-e-, -o-r -d-i-s-p-o-s-a-l-,
        -w-h-i-c-h-e-v-e-r -i-s -g-r-e-a-t-e-r-.
            ``(B) that conversion, use, or disposal of the resources so
        assisted for purposes contrary to the purposes of this Act, as
        determined by the Secretary, shall result in a right of the
        United States for reimbursement of all funds expended upon such
        resources or the proportion of the increased value of the
        resources attributable to such funds as determined at the time
        of such conversion, use, or disposal, whichever is greater.
    ``(6) The authority to determine that a conversion, use, or
disposal of resources has been carried out contrary to the purposes of
this Act in violation of an agreement entered into under paragraph
(5)(A) shall be solely at the discretion of the Secretary.''.

SEC. 7. LOCAL AUTHORITY.

    Section 5 of the Act entitled ``An Act to establish the Blackstone
River Valley National Heritage Corridor in Massachusetts and Rhode
Island'', approved November 10, 1986 (Public Law 99-647; 16 U.S.C. 461
note), is amended by adding at the end the following new subsection:
    ``(j) Local Authority and Private Property Not Affected.--Nothing
in this Act shall be construed to affect or to authorize the Commission
to interfere with--
            ``(1) the rights of any person with respect to private
        property; or
            ``(2) any local zoning ordinance or land use plan of the
        Commonwealth of Massachusetts or a political subdivision of
        such Commonwealth.''.

SEC. -7-. 8. AUTHORIZATION OF APPROPRIATIONS.

    Section 10 of the Act entitled ``An Act to establish the Blackstone
River Valley National Heritage Corridor in Massachusetts and Rhode
Island'', approved November 10, 1986 (Public Law 99-647; 16
-U-.-S-.-C-. -4-6-1 -n-o-t-e-)-, -i-s -a-m-e-n-d-e-d--- U.S.C. 461
note), as amended, is further amended--
            (1) in subsection (a), by striking ``$350,000'' and
        inserting ``$650,000''; and
            (2) by amending subsection (b) to read as follows:
    ``(b) Development Funds.--For fiscal years -1-9-9-4-, -1-9-9-5-,
-a-n-d -1-9-9-6-, 1995, 1996, and 1997, there is authorized to be
appropriated to carry out section 8(c), $5,000,000 in the
-a-g-g-r-e-g-a-t-e-, -a-n-d -f-o-r -e-a-c-h -f-i-s-c-a-l -y-e-a-r
-t-h-e-r-e-a-f-t-e-r-, -s-u-c-h -s-u-m-s -a-s -a-r-e
-n-e-c-e-s-s-a-r-y-.-'-' aggregate.''.

Output:
Blackstone River Valley National Heritage Corridor Amendments Act of 1994 - Modifies the boundaries of the Blackstone River Valley National Heritage Corridor.
Requires the Blackstone River Valley National Heritage Corridor Commission to revise the Cultural Heritage and Land Management Plan to address the boundary change and include a natural resource inventory of areas or features that should be protected, restored, managed, or acquired because of their contribution to the understanding of national cultural landscape values.  Prohibits changes other than minor revisions in the approved plan as amended without the approval of the Secretary of the Interior.
Extends the date of termination of the Commission until ten years after this Act's enactment, subject to specified conditions.  Directs the Secretary to approve an additional extension if the Secretary finds that:  (1) the Governors of Massachusetts and Rhode Island provide adequate assurances of continued tangible contribution and effective policy support toward achieving the purposes of the Corridor; and (2) the Commission is effectively assisting Federal, State, and local authorities to retain, enhance, and interpret the distinctive character and nationally significant resources of the Corridor.
Authorizes the Secretary to undertake a limited program of financial assistance for the purpose of providing funds for the preservation and restoration of structures on or eligible for inclusion on the National Register of Historic Places within the Corridor which exhibit national significance or provide a wide spectrum of historic, recreational, or environmental education opportunities to the general public.
Specifies that nothing in the Act establishing the Corridor shall be construed to affect or authorize the Commission to interfere with: (1) the rights of any person with respect to private property; or (2) any local zoning ordinance or land use plan of the Commonwealth of Massachusetts or a political subdivision of such Commonwealth.
Increases and extends the authorization of appropriations under the Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be referred to as the ``Fair Tax Treatment for
Fishermen Act of 2000''.

SEC. 2. INCOME AVERAGING FOR FISHERMEN WITHOUT INCREASING ALTERNATIVE
              MINIMUM LIABILITY.

    (a) In General.--Section 55(c) (defining regular tax) is amended by
redesignating paragraph (2) as paragraph (3) and by inserting after
paragraph (1) the following:
            ``(2) Coordination with income averaging for fishermen.--
        Solely for purposes of this section, section 1301 (relating to
        averaging of fishing income) shall not apply in computing the
        regular tax.''.
    (b) Allowing Income Averaging for Fishermen.--
            (1) In general.--Section 1301(a) is amended by striking
        ``farming business'' and inserting ``farming business or
        fishing business,''.
            (2) Definition of elected farm income.--
                    (A) In general.--Clause (i) of section
                1301(b)(1)(A) is amended by inserting ``or fishing
                business'' before the semicolon.
                    (B) Conforming amendment.--Subparagraph (B) of
                section 1301(b)(1) is amended by inserting ``or fishing
                business'' after ``farming business'' both places it
                occurs.
            (3) Definition of fishing business.--Section 1301(b) is
        amended by adding at the end the following new paragraph:
            ``(4) Fishing business.--The term `fishing business' means
        the conduct of commercial fishing (as defined in section 3 of
        the Magnuson-Stevens Fishery Conservation and Management Act
        (16 U.S.C. 1802, Public Law 94-265 as amended).)''.

SEC. 3. FISHING RISK MANAGEMENT ACCOUNTS.

    (a) In General.--Subpart C of part II of subchapter E of chapter 1
(relating to taxable year for which deductions taken) is amended by
inserting after section 468B the following:

``SEC. 468C. FISHING RISK MANAGEMENT ACCOUNTS.

    ``(a) Deduction Allowed.--In the case of an individual engaged in
an eligible commercial fishing activity, there shall be allowed as a
deduction for any taxable year the amount paid in cash by the taxpayer
during the taxable year Fishing Risk Management Account (hereinafter
referred to as the `FisheRMen Account').
    ``(b) Limitation.--
            ``(1) Contributions.--The amount which a taxpayer may pay
        into the FisheRMen Account for any taxable year shall not
        exceed 20 percent of so much of the taxable income of the
        taxpayer (determined without regard to this section) which is
        attributable (determined in the manner applicable under section
        1301) to any eligible commercial fishing activity.
            ``(2) Distributions.--Distributions from a FisheRMen
        Account may not be used to purchase, lease, or finance any new
        fishing vessel, add capacity to any fishery, or otherwise
        contribute to the overcapitalization of any fishery. The
        Secretary of Commerce shall implement regulations to enforce
        this paragraph.
    ``(c) Eligible Businesses.--For purposes of this section--
            ``(1) Commercial fishing activity.--The term `commercial
        fishing activity' has the meaning given the term `commercial
        fishing' by section (3) of the Magnuson-Stevens Fishery
        Conservation and Management Act (16 U.S.C. 1802, Public Law 94-
        265 as amended) but only if such fishing is not a passive
        activity (within the meaning of section 469(c)) of the
        taxpayer.
    ``(d) Fishermen Account.--For purposes of this section--
            ``(1) In general.--The term `FisheRMen Account' means a
        trust created or organized in the United States for the
        exclusive benefit of the taxpayer, but only if the written
        governing instrument creating the trust meets the following
        requirements:
                    ``(A) No contribution will be accepted for any
                taxable year in excess of the amount allowed as a
deduction under subsection (a) for such year.
                    ``(B) The trustee is a bank (as defined in section
                408(n)) or another person who demonstrates to the
                satisfaction of the Secretary that the manner in which
                such person will administer the trust will be
                consistent with the requirements of this section.
                    ``(C) The assets of the trust consist entirely of
                cash or of obligations which have adequate stated
                interest (as defined in section 1274(c)(2)) and which
                pay such interest not less often than annually.
                    ``(D) All income of the trust is distributed
                currently to the grantor.
                    ``(E) The assets of the trust will not be
                commingled with other property except in a common trust
                fund or common investment fund.
            ``(2) Account taxed as grantor trust.--The grantor of a
        FisheRMen Account shall be treated for purposes of this title
        as the owner of such Account and shall be subject to tax
        thereon in accordance with subpart E of part I of subchapter J
        of this chapter (relating to grantors and others treated as
        substantial owners).
    ``(e) Inclusion of Amounts Distributed.--
            ``(1) In general.--Except as provided in paragraph (2),
        there shall be includible in the gross income of the taxpayer
        for any taxable year--
                    ``(A) any amount distributed from a FisheRMen
                Account of the taxpayer during such taxable year, and
                    ``(B) any deemed distribution under--
                            ``(i) subsection (f)(1) (relating to
                        deposits not distributed within 5 years),
                            ``(ii) subsection (f)(2) (relating to
                        cessation in eligible commercial fishing
                        activities), and
                            ``(iii) subparagraph (A) or (B) of
                        subsection (f)(3) (relating to prohibited
                        transactions and pledging account as security).
            ``(2) Exceptions.--Paragraph (1)(A) shall not apply to--
                    ``(A) any distribution to the extent attributable
                to income of the Account, and
                    ``(B) the distribution of any contribution paid
                during a taxable year to a FisheRMen Account to the
                extent that such contribution exceeds the limitation
                applicable under subsection (b) if requirements similar
                to the requirements of section 408(d)(4) are met.
        For purposes of subparagraph (A), distributions shall be
        treated as first attributable to income and then to other
        amounts.
    ``(f) Special Rules.--
            ``(1) Tax on deposits in account which are not distributed
        within 5 years.--
                    ``(A) In general.--If, at the close of any taxable
                year, there is a nonqualified balance in any FisheRMen
                Account--
                            ``(i) there shall be deemed distributed
                        from such Account during such taxable year an
                        amount equal to such balance, and
                            ``(ii) the taxpayer's tax imposed by this
                        chapter for such taxable year shall be
                        increased by 10 percent of such deemed
                        distribution.
                The preceding sentence shall not apply if an amount
                equal to such nonqualified balance is distributed from
                such Account to the taxpayer before the due date
                (including extensions) for filing the return of tax
                imposed by this chapter for such year (or, if earlier,
                the date the taxpayer files such return for such year).
                    ``(B) Nonqualified balance.--For purposes of
                subparagraph (A), the term `nonqualified balance' means
                any balance in the Account on the last day of the
                taxable year which is attributable to amounts deposited
                in such Account before the 4th preceding taxable year.
                    ``(C) Ordering rule.--For purposes of this
                paragraph, distributions from a FisheRMen Account
                (other than distributions of current income) shall be
                treated as made from deposits in the order in which
                such deposits were made, beginning with the earliest
                deposits.
            ``(2) Cessation in eligible business.--At the close of the
        first disqualification period after a period for which the
        taxpayer was engaged in an eligible commercial fishing
        activity, there shall be deemed distributed from the FisheRMen
        Account of the taxpayer an amount equal to the balance in such
        Account (if any) at the close of such disqualification period.
        For purposes of the preceding sentence, the term
        `disqualification period' means any period of 2 consecutive
        taxable years for which the taxpayer is not engaged in an
        eligible commercial fishing activity.
            ``(3) Certain rules to apply.--Rules similar to the
        following rules shall apply for purposes of this section:
                    ``(A) Section 220(f)(8) (relating to treatment on
                death).
                    ``(B) Section 408(e)(2) (relating to loss of
                exemption of account where individual engages in
                prohibited transaction).
                    ``(C) Section 408(e)(4) (relating to effect of
                pledging account as security).
                    ``(D) Section 408(g) (relating to community
                property laws).
                    ``(E) Section 408(h) (relating to custodian
                accounts).
            ``(4) Time when payments deemed made.--For purposes of this
        section, a taxpayer shall be deemed to have made a payment to a
        FisheRMen Account on the last day of a taxable year if such
        payment is made on account of such taxable year and is made on
        or before the due date (without regard to extensions) for
        filing the return of tax for such taxable year.
            ``(5) Individual.--For purposes of this section, the term
        `individual' shall not include an estate or trust.
            ``(6) Deduction not allowed for self-employment tax.--The
        deduction allowable by reason of subsection (a) shall not be
        taken into account in determining an individual's net earnings
        from self-employment (within the meaning of section 1402(a))
        for purposes of chapter 2.
    ``(g) Reports.--The trustee of a FisheRMen Account shall make such
reports regarding such Account to the Secretary and to the person for
whose benefit the Account is maintained with respect to contributions,
distributions, and such other matters as the Secretary may require
under regulations. The reports required by this subsection shall be
filed at such time and in such manner and furnished to such persons at
such time and in such manner as may be required by such regulations.''.
    (b) Tax on Excess Contributions.--
            (1) Subsection (a) of section 4973 (relating to tax on
        excess contributions to certain tax-favored accounts and
        annuities) is amended by striking ``or'' at the end of
        paragraph (3), by redesignating paragraph (4) as paragraph (5),
        and by inserting after paragraph (3) the following:
            ``(4) a FisheRMen Account (within the meaning of section
        468C(d)), or''.
            (2) Section 4973 is amended by adding at the end the
        following:
    ``(g) Excess Contributions to Fishermen Accounts.--For purposes of
this section, in the case of a FisheRMen Account (within the meaning of
section 468C(d)), the term `excess contributions' means the amount by
which the amount contributed for the taxable year to the Account
exceeds the amount which may be contributed to the Account under
section 468C(b) for such taxable year. For purposes of this subsection,
any contribution which is distributed out of the FisheRMen Account in a
distribution to which section 468C(e)(2)(B) applies shall be treated as
an amount not contributed.''.
            (3) The section heading for section 4973 is amended to read
        as follows:

``SEC. 4973. EXCESS CONTRIBUTIONS TO CERTAIN ACCOUNTS, ANNUITIES,
              ETC.''.

            (4) The table of sections for chapter 43 is amended by
        striking the item relating to section 4973 and inserting the
        following:

``Sec. 4973 Excess contributions to certain accounts, annuities,
                            etc.''.
    (c) Tax on Prohibited Transactions.--
            (1) Subsection (c) of section 4975 (relating to tax on
        prohibited transactions) is amended by adding at the end the
        following:
            ``(6) Special rule for fishermen accounts.--A person for
        whose benefit a FisheRMen Account (within the meaning of
        section 468C(d)) is established 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, with respect to such transaction, the account
        ceases to be a FisheRMen Account by reason of the application
        of section 468C(f)(3)(A) to such account.''.
            (2) Paragraph (1) of section 4975(e) is amended by
        redesignating subparagraphs (E) and (F) as subparagraphs (F)
        and (G), respectively, and by inserting after subparagraph (D)
        the following:
                    ``(E) a FisheRMen Account described in section
                468C(d),''.
    (d) Failure To Provide Reports on Fishermen Accounts.--Paragraph
(2) of section 6693(a) (relating to failure to provide reports on
certain tax-favored accounts or annuities) is amended by redesignating
subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively,
and by inserting after subparagraph (B) the following:
                    ``(C) section 468C(g) (relating to FisheRMen
                Accounts),''.
    (e) Clerical Amendment.--The table of sections for subpart C of
part II of subchapter E of chapter 1 is amended by inserting after the
item relating to section 468B the following:

``Sec. 468C. Fishing Risk Management Accounts.''.

SECTION 4. EFFECTIVE DATE.

    The changes made by this Act shall apply to taxable years beginning
after December 31, 2000.

Output: Allows a limited deduction to fishermen for amounts paid into a Fishing Risk Management Account.