Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Agricultural Land Preservation Act
of 1997''.

SEC. 2. TREATMENT OF LAND SUBJECT TO A QUALIFIED CONSERVATION EASEMENT.

    (a) Estate Tax With Respect to Land Subject to a Qualified
Conservation Easement.--Section 2031 of the Internal Revenue Code of
1986 (relating to the definition of gross estate) is amended by
redesignating subsection (c) as subsection (d) and by inserting after
subsection (b) the following new subsection:
    ``(c) Estate Tax With Respect to Land Subject to a Qualified
Conservation Easement.--
            ``(1) In general.--If the executor makes the election
        described in paragraph (4), then, except as otherwise provided
        in this subsection, there shall be excluded from the gross
        estate the value of land subject to a qualified conservation
        easement, reduced by the amount of any deduction under section
        2055(f) with respect to such land.
            ``(2) Treatment of certain indebtedness.--
                    ``(A) In general.--The exclusion provided in
                paragraph (1) shall not apply to the extent that the
                land is debt-financed property.
                    ``(B) Definitions.--For purposes of this
                paragraph--
                            ``(i) Debt-financed property.--The term
                        `debt-financed property' means any property
                        with respect to which there is an acquisition
                        indebtedness (as defined in clause (ii)) on the
                        date of the decedent's death.
                            ``(ii) Acquisition indebtedness.--The term
                        `acquisition indebtedness' means, with respect
                        to debt-financed property, the unpaid amount
                        of--
                                    ``(I) the indebtedness incurred by
                                the donor in acquiring such property,
                                    ``(II) the indebtedness incurred
                                before the acquisition of such property
                                if such indebtedness would not have
                                been incurred but for such acquisition.
                                    ``(III) the indebtedness incurred
                                after the acquisition of such property
                                if such indebtedness would not have
                                been incurred but for such acquisition
                                and the incurrence of such indebtedness
                                was reasonably foreseeable at the time
                                of such acquisition, except that
                                indebtedness incurred after the
                                acquisition of such property is not
                                acquisition indebtedness if incurred to
                                carry on activities directly related to
                                farming, ranching, forestry,
                                horticulture, or viticulture, and
                                    ``(IV) the extension, renewal, or
                                refinancing of an acquisition
                                indebtedness.
            ``(3) Treatment of retained development right.--
                    ``(A) In general.--Paragraph (1) shall not apply to
                the value of any development right retained by the
                donor in the conveyance of a qualified conservation
                easement.
                    ``(B) Termination of retained development right.--
                If every person in being who has an interest (whether
                or not in possession) in such land shall execute an
                agreement to extinguish permanently some or all of any
                development rights (as defined in subparagraph (D))
                retained by the donor on or before the date for filing
                the return of the tax imposed by section 2001, then any
                tax imposed by section 2001 shall be reduced
                accordingly. Such agreement shall be filed with the
                return of the tax imposed by section 2001. The
                agreement shall be in such form as the Secretary shall
                prescribe.
                    ``(C) Additional tax.--Failure to implement the
                agreement described in subparagraph (B) within 2 years
                of the decedent's death shall result in the imposition
                of an additional tax in the amount of tax which would
                have been due on the retained development rights
                subject to such agreement. Such additional tax shall be
                due and payable on the last day of the 6th month
                following the end of the 2-year period.
                    ``(D) Development right defined.--For purposes of
                this paragraph, the term `development right' means the
                right to establish or use any structure and the land
                immediately surrounding it for sale (other than the
                sale of the structure as part of a sale of the entire
                tract of land subject to the qualified conservation
                easement), or other commercial purpose which is not
                subordinate to and directly supportive of the activity
                of farming, forestry, ranching, horticulture, or
                viticulture conducted on land subject to the qualified
                conservation easement in which such right is retained.
            ``(4) Election.--The election under this subsection shall
        be made on the return of the tax imposed by section 2001. Such
        an election, once made, shall be irrevocable.
            ``(5) Calculation of estate tax due.--An executor making
        the election described in paragraph (4) shall, for purposes of
        calculating the amount of tax imposed by section 2001, include
        the value of any development right (as defined in paragraph
        (3)) retained by the donor in the conveyance of such qualified
        conservation easement. The computation of tax on any retained
        development right prescribed in this paragraph shall be done in
        such manner and on such forms as the Secretary shall prescribe.
            ``(6) Definitions.--For purposes of this subsection--
                    ``(A) Land subject to a qualified conservation
                easement.--The term `land subject to a qualified
                conservation easement' means land--
                            ``(i) which is located in or within 50
                        miles of an area which, on the date of the
                        decedent's death, is--
                                    ``(I) a metropolitan area (as
                                defined by the Office of Management and
                                Budget), or
                                    ``(II) a National Park, National
                                Seashore, or wilderness area designated
                                as part of the National Wilderness
                                Preservation System,
                            ``(ii) which was owned by the decedent or a
                        member of the decedent's family at all times
                        during the 3-year period ending on the date of
                        the decedent's death, and
                            ``(iii) with respect to which a qualified
                        conservation easement is or has been made by
                        the decedent or a member of the decedent's
                        family.
                    ``(B) Qualified conservation easement.--
                            ``(i) In general.--The term `qualified
                        conservation easement' means a qualified
                        conservation contribution (as defined in
                        section 170(h)(1)) of a qualified real property
                        interest (as defined in section 170(h)(2)(C)),
                        except that in applying section 170(h) for
                        purposes of this subsection--
                                    ``(I) the term `qualified real
                                property interest' shall not include
                                any structure or building constituting
                                a certified historic structure (as
                                defined in section 170(h)(4)(B)), and
                                    ``(II) the restriction on the use
                                of such interest described in section
                                170(h)(2)(C) shall include a
                                prohibition on commercial recreational
                                activity, except that the leasing of
                                fishing and hunting rights shall not be
                                considered commercial recreational
                                activity when such leasing is
                                subordinate to the activities of
                                farming, ranching, forestry,
                                horticulture or viticulture.
                            ``(ii) Sales of qualified conservation
                        easements to qualify.--In the case of an
                        easement which would be a qualified
                        conservation easement but for the fact that the
                        easement was sold to the qualified
                        organization--
                                    ``(I) such easement shall be
                                treated as a qualified easement for
                                purposes of this subsection, and
                                    ``(II) references in this
                                subsection to the donor shall be
                                treated as references to the owner of
                                the land to which the easement relates.
                    ``(C) Member of family.--The term `member of the
                decedent's family' means any member of the family (as
                defined in section 2032A(e)(2)) of the decedent.''
            ``(7) Application of this section to interests in
        partnerships, corporations, and trusts.--The Secretary shall
        prescribe regulations applying this section to an interest in a
        partnership, corporation, or trust which, with respect to the
        decedent, is an interest in a closely held business (within the
        meaning of paragraph (1) of section 6166(b)).''
    (b) Carryover Basis.--Section 1014(a) of such Code (relating to
basis of property acquired from a decedent) is amended by striking the
period at the end of paragraph (3) and inserting ``, or'' and by adding
after paragraph (3) the following new paragraph:
            ``(4) to the extent of the applicability of the exclusion
        described in section 2031(c), the basis in the hands of the
        decedent.''
    (c) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying after December 31, 1996.

SEC. 3. GIFT TAX ON LAND SUBJECT TO A QUALIFIED CONSERVATION EASEMENT.

    (a) Gift Tax With Respect to Land Subject to a Qualified
Conservation Easement.--Section 2503 of the Internal Revenue Code of
1986 (relating to taxable gifts) is amended by adding at the end the
following new subsection:
    ``(h) Gift Tax With Respect to Land Subject to a Qualified
Conservation Easement.--The transfer by gift of land subject to a
qualified conservation easement shall not be treated as a transfer of
property by gift for purposes of this chapter. For purposes of this
subsection, the term `land subject to a qualified conservation
easement' has the meaning given to such term by section 2031(c); except
that references to the decedent shall be treated as references to the
donor and references to the date of the decedent's death shall be
treated as references to the date of the transfer by the donor.''
    (b) Effective Date.--The amendment made by this section shall apply
to gifts made after December 31, 1996.

SEC. 4. TREATMENT UNDER ALTERNATE VALUATION OF FARM PROPERTY RULES OF
              QUALIFIED CONSERVATION CONTRIBUTIONS AND LAND SUBJECT TO
              QUALIFIED CONSERVATION EASEMENTS.

    (a) Exceptions From Recapture Rules for Land Subject To Qualified
Conservation Easement and Qualified Conservation Contributions.--
Subsection (c) of section 2032A of the Internal Revenue Code of 1986
(relating to alternative valuation method) is amended by adding at the
end the following new paragraphs:
            ``(8) Exception for land subject to a qualified
        conservation easement.--If qualified real property is land
        subject to a qualified conservation easement (as defined in
        section 2031(c)), the preceding paragraphs of this subsection
        shall not apply.
            ``(9) Qualified conservation contribution is not a
        disposition.--A qualified conservation contribution (as defined
        in section 170(h)) by gift or otherwise shall not be deemed a
        disposition under subsection (c)(1)(A).''
    (b) Land Subject to a Qualified Conservation Easement Is Not
Disqualified.--Paragraph (1) of section 2032A(b) of such Code (relating
to alternative valuation method) is amended by adding at the end the
following new subparagraph:
                    ``(E) If property is otherwise qualified real
                property, the fact that it is land subject to a
                qualified conservation easement (as defined in section
                2031(c)) shall not disqualify it under this section.''
    (c) Effective Date.--The amendments made by this section shall
apply to contributions made, and easements granted, after December 31,
1986.

SEC. 5. QUALIFIED CONSERVATION CONTRIBUTION WHERE SURFACE AND MINERAL
              RIGHTS ARE SEPARATED.

    (a) In General.--Section 170(h)(5)(B)(ii) of the Internal Revenue
Code of 1986 (relating to special rule) is amended to read as follows:
            ``(ii) Special rule.--With respect to any contribution of
        property in which the ownership of the surface estate and
        mineral interests has been and remains separated, subparagraph
        (A) shall be treated as met if the probability of surface
        mining occurring on such property is so remote as to be
        negligible.''
    (b) Effective Date.--The amendment made by this section shall apply
with respect to contributions made after December 31, 1992, in taxable
years ending after such date.

Output:
Agricultural Land Preservation Act of 1997 - Amends the Internal Revenue Code to exclude from the gross estate, if the executor so elects, the value of land subject to a qualified conservation easement, except for any debt-financed portion and reduced by any deduction taken under provisions relating to transfers for public, charitable, and religious use.  Provides for the treatment of any retained development right.  Adds references to such property to provisions controlling the basis of property acquired from a decedent.
Prohibits treating the transfer by gift of land subject to a qualified conservation easement as a transfer of property by gift for purposes of provisions relating to gift taxes.
Amends provisions relating to the valuation of certain farm and other real property to prohibit a qualified conservation contribution (as defined in provisions relating to charitable contributions) from being deemed a disposition unless it is subject to a conservation easement.  Declares that, if property is otherwise qualified real property, being subject to a conservation easement does not disqualify it.
Allows a contribution to be treated as exclusively for conservation purposes if the surface estate and mineral interests have been and remain separated (currently, if the surface estate and mineral interests were separated before June 13, 1976, and remain separated) and if the probability of surface mining is so remote as to be negligible.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Enhanced 911 Emergency
Communications Act of 2003''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) for the sake of our Nation's homeland security and
        public safety, a universal emergency telephone number (911)
        that is enhanced with the most modern and state-of-the-art
        telecommunications capabilities possible should be available to
        all citizens in all regions of the Nation;
            (2) enhanced emergency communications require Federal,
        State, and local government resources and coordination;
            (3) any funds that are collected from fees imposed on
        consumer bills for the purposes of funding 911 services or
        enhanced 911 should go only for the purposes for which the
        funds are collected; and
            (4) enhanced 911 is a high national priority and it
        requires Federal leadership, working in cooperation with State
        and local governments and with the numerous organizations
        dedicated to delivering emergency communications services.

SEC. 3. PURPOSES.

    The purposes of this Act are--
            (1) to coordinate emergency communications systems,
        including 911 services and E-911 services, at the Federal,
        State, and local levels;
            (2) to provide stability and resources to State and local
        Public Safety Answering Points, to facilitate the prompt
        deployment of enhanced 911 services throughout the United
        States in a ubiquitous and reliable infrastructure; and
            (3) to ensure that funds collected on telecommunications
        bills for enhancing emergency 911 services are used only for
        the purposes for which the funds are being collected.

SEC. 4. EMERGENCY COMMUNICATIONS COORDINATION.

    (a) In General.--Part C of title I of the National
Telecommunications and Information Administration Organization Act (47
U.S.C. 901 et seq.) is amended by adding at the end the following:

``SEC. 158. COORDINATION OF EMERGENCY COMMUNICATIONS.

    ``(a) Establishment of Task Force.--The Assistant Secretary shall
establish an Emergency Communications Task Force to facilitate
coordination between Federal, State, and local emergency communications
systems, emergency personnel, and public safety organizations. The task
force shall include the following:
            ``(1) Representatives from Federal agencies, including--
                    ``(A) the Department of Justice;
                    ``(B) the Department of Homeland Security;
                    ``(C) the Department of Defense;
                    ``(D) the Department of the Interior;
                    ``(E) the Department of Transportation; and
                    ``(F) the Federal Communications Commission;
            ``(2) State and local first responder agencies;
            ``(3) national 911 and emergency communications leadership
        organizations;
            ``(4) telecommunications industry representatives; and
            ``(5) other individuals designated by the Assistant
        Secretary.
    ``(b) Purpose of Task Force.--The task force shall provide advice
and recommendations with respect to methods to improve coordination and
communications between agencies and organizations involved in
emergency communications, including 911 services to enhance homeland
security and public safety.
    ``(c) Reports.--The Assistant Secretary shall provide an annual
report to Congress by the first day of October of each year on the task
force activities and make recommendations on how Federal, State, and
local governments and emergency communications organizations can
improve coordination and communications.
    ``(d) Miscelleanous Provisions.--Members of the task force shall
serve without special compensation with respect to their activities on
behalf of the task force.''.

SEC. 5. GRANTS FOR E-911 ENHANCEMENT.

    Part C of title I of the National Telecommunications and
Information Administration Organization Act (47 U.S.C. 901), as amended
by section 4, is amended by adding at the end:

``SEC. 159. EMERGENCY COMMUNICATIONS GRANTS.

    ``(a) Matching Grants.--The Assistant Secretary, after consultation
with the Secretary of Homeland Security, shall provide grants to State
and local governments and tribal organizations (as defined in section
4(l) of the Indian Self-Determination and Education Assistance Act (25
U.S.C. 450b(l))) for the purposes of enhancing emergency communications
services through planning, infrastructure improvements, equipment
purchases, and personnel training and acquisition.
    ``(b) Matching Requirement.--The Federal share of the cost of a
project eligible for a grant under this section shall not exceed 50
percent. The non-Federal share of the cost shall be provided from non-
Federal sources.
    ``(c) Preference.--In providing grants under subsection (a), the
Assistant Secretary shall give preference to applicants who--
            ``(1) coordinate their applications with the needs of their
        public safety answering points; and
            ``(2) integrate public and commercial communications
        services involved in the construction, delivery, and
        improvement of emergency communications, including 911
        services.
    ``(d) Criteria.--The Assistant Secretary shall issue regulations
within 180 days of the enactment of the Enhanced E-911 Emergency
Communications Act of 2003, after a public comment period of not less
than 60 days, prescribing the criteria for selection for grants under
this section and shall update such regulations as necessary.
    ``(e) Authorization of Appropriations.--There are authorized to be
appropriated to the Assistant Secretary not more than $500,000,000 for
each fiscal year for grants under this section.''.

SECTION 6. STATE AND LOCAL 911 PRACTICES.

    (a) Certification.--Part IV of title VI of the Communications Act
of 1934 (47 U.S.C. 631 et seq.) is amended by adding at the end the
following:

``SEC. 642. DIVERSION OF 911 FUNDS.

    ``(a) In General.--
            ``(1) Assessment and audit.--The Commission shall review,
        no less frequently than twice a year--
                    ``(A) the imposition of taxes, fees, or other
                charges imposed by States or political subdivisions of
                States that--
                            ``(i) appear on telecommunications services
                        customers' bills; and
                            ``(ii) are designated or presented as
                        dedicated to improve emergency communications
                        services, including 911 services or enhanced
                        911 services, or related to emergency
                        communications services operations or
                        improvements; and
                    ``(B) the use of revenues derived from such taxes,
                fees, or charges.
            ``(2) Certification.--Each State shall certify annually to
        the Commission that no portion of the revenues derived from
        such taxes, fees, or charges have been obligated or expended
        for any purpose other than the purposes for which such taxes,
        fees, or charges are designated or presented.
    ``(b) Notification of Congress and the Public.--If the Commission
fails to receive the certification described in subsection (a)(2),
then, within 30 days after the date on which such certification was
due, the Commission shall cause to be published in the Federal
Register, and notify the Senate Committee on Commerce, Science, and
Transportation and the House of Representatives Committee on Energy and
Commerce of--
            ``(1) the identity of each State or political subdivision
        that failed to make the certification; and
            ``(2) the amount of revenues obligated or expended by that
        State or political subdivision for any purpose other than the
        purposes for which such taxes, fees, or charges were designated
        or presented.
    ``(c) Withholding of Funds.--Notwithstanding any other provision of
law, the Assistant Secretary shall withhold any Federal grant funds
that would otherwise be made available under section 159 of the
National Telecommunications and Information Administration Organization
Act to a State or political subdivision identified by the Commission
under subsection (b)(1) in an amount not to exceed twice the amount
described in subsection (b)(2). In lieu of withholding grant funds
under this subsection, the Secretary may require a State or political
subdivision to repay to the Secretary the appropriate amount of funds
already disbursed to that State or political subdivision.''.

Output:
Enhanced 911 Emergency Communications Act of 2003 - Amends the National Telecommunications and Information Administration Organization Act to direct the Assistant Secretary for Communications and Information of the Department of Commerce to establish the Emergency Communications Task Force to facilitate coordination between Federal, State, and local emergency communications systems, emergency personnel, and public safety organizations. Directs the Task Force to provide advice and recommendations with respect to methods to improve coordination and communications between agencies and organizations involved in emergency communications, including 911 services to enhance homeland security and public safety. Requires annual reports from the Assistant Secretary to Congress on Task Force activities.

Directs the Assistant Secretary to provide grants to State and local governments and tribal organizations for enhancing emergency communications services through planning, infrastructure improvements, equipment purchases, and personnel training and acquisition. Establishes a 50 percent matching funds requirement. Authorizes appropriations.

Amends the Communications Act of 1934 to direct the Federal Communications Commission to review at least twice a year: (1) the State and local taxes, fees, or other charges appearing on telecommunications customers' bills that are designated for emergency communications improvements; and (2) the use of derived revenues. Requires each State to certify, annually, that no part of derived revenues is being used for a purpose for which taxes, fees, or charges are not designated or presented. Requires the Commission to publish in the Federal Register and notify specified congressional committees of the identity of each State or political subdivision that has failed to make such certification and the revenues being used for such other purposes. Authorizes the withholding of grant funds from States that do not comply.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Payroll Fraud Prevention Act of
2013''.

SEC. 2. CLASSIFICATION OF EMPLOYEES AND NON-EMPLOYEES.

    (a) Definitions.--Section 3 of the Fair Labor Standards Act of 1938
(29 U.S.C. 203) is amended by adding at the end the following:
    ``(z) `Non-employee' means an individual who--
            ``(1) a person has engaged, in the course of the trade or
        business of the person, for the performance of labor or
        services; and
            ``(2) is not an employee of the person.
    ``(aa) `Covered individual' when used with respect to an employer
or other person means--
            ``(1) an employee of the employer; or
            ``(2) a non-employee of the person (including a person who
        is an employer)--
                    ``(A) whom the person has engaged, in the course of
                the trade or business of the person, for the
                performance of labor or services; and
                    ``(B)(i) with respect to whom the person is
                required to file an information return under section
                6041A(a) of the Internal Revenue Code of 1986; or
                    ``(ii) who is providing labor or services to the
                person through an entity that is a trust, estate,
                partnership, association, company, or corporation (as
                such terms are used in section 7701(a)(1) of the
                Internal Revenue Code of 1986) if--
                            ``(I) such individual has an ownership
                        interest in the entity;
                            ``(II) creation or maintenance of such
                        entity is a condition for the provision of such
                        labor or services to the person; and
                            ``(III) the person would be required to
                        file an information return for the entity under
                        section 6041A(a) of the Internal Revenue Code
                        of 1986 if the entity was an individual.''.
    (b) Classification as Employees.--Section 11(c) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 211(c)) is amended--
            (1) by striking ``(c) Every employer subject to any
        provision of this Act or of any order issued under this Act''
        and inserting the following:
    ``(c) Recordkeeping; Classification; Notice.--
            ``(1) Recordkeeping.--Every person subject to any provision
        of this Act or of any order issued under this Act''; and
            (2) by adding at the end the following:
            ``(2) Classification.--
                    ``(A) In general.--Every person (including every
                employer and enterprise), who employs any employee
                engaged in commerce or in the production of goods for
                commerce or engages any non-employee engaged in
                commerce or in the production of goods for commerce,
                shall--
                            ``(i) accurately classify each covered
                        individual as an employee or a non-employee (as
                        the case may be);
                            ``(ii) provide, to each covered individual,
                        a written notice that--
                                    ``(I) informs the covered
                                individual of the classification of
                                such individual, by the person
                                submitting the notice, as an employee
                                or a non-employee;
                                    ``(II) includes a statement
                                directing such individual to the
                                Department of Labor website established
                                under section 3 of the Payroll Fraud
                                Prevention Act of 2013, or other
                                appropriate resources, for the purpose
                                of providing further information about
                                the legal rights of an employee;
                                    ``(III) includes the address and
                                telephone number for the applicable
                                local office of the Department of
                                Labor; and
                                    ``(IV) includes for each covered
                                individual classified as a non-employee
                                by the person providing the notice, the
                                following statement: `Your rights to
                                wage, hour, and other labor protections
                                depend upon your proper classification
                                as an employee or a non-employee. If
                                you have any questions or concerns
                                about how you have been classified or
                                suspect that you may have been
                                misclassified, contact the U.S.
                                Department of Labor.'; and
                            ``(iii) maintain a copy of such notice as a
                        required record under paragraph (1).
                    ``(B) Timing of notice.--
                            ``(i) In general.--The notice described in
                        subparagraph (A)(ii) shall be provided, at a
                        minimum, to each covered individual not later
                        than 6 months after the date of enactment of
                        the Payroll Fraud Prevention Act of 2013, and
                        thereafter--
                                    ``(I) for each new employee, upon
                                employment; and
                                    ``(II) for each new non-employee,
                                upon commencement of the labor or
                                services provided by the non-employee.
                            ``(ii) Change in status.--Each person
                        required to provide a notice under subparagraph
                        (A)(ii) to a covered individual shall also
                        provide such notice to such individual upon
                        changing the status of such individual as an
                        employee or a non-employee.
                    ``(C) Presumption.--
                            ``(i) In general.--For purposes of this Act
                        and the regulations or orders issued under this
                        Act, a covered individual to whom a person is
                        required to provide a notice under subparagraph
                        (A)(ii) shall be presumed to be an employee of
                        the person if the person has not provided the
                        individual with such notice within the time
                        required under subparagraph (B).
                            ``(ii) Rebuttal.--The presumption under
                        clause (i) shall be rebutted only through the
                        presentation of clear and convincing evidence
                        that a covered individual described in such
                        subparagraph is not an employee of the
                        person.''.
    (c) Special Prohibited Acts.--Section 15(a) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 215(a)) is amended--
            (1) by striking paragraph (3) and inserting the following:
            ``(3) to discharge or in any other manner discriminate
        against any covered individual (including an employee) because
        such individual has--
                    ``(A) opposed any practice, filed any petition or
                complaint, or instituted or caused to be instituted any
                proceeding--
                            ``(i) under or related to this Act
                        (including concerning the status of a covered
                        individual as an employee or a non-employee for
                        purposes of this Act); or
                            ``(ii) concerning the status of a covered
                        individual as an employee or a non-employee for
                        employment tax purposes within the meaning of
                        subtitle C of the Internal Revenue Code of
                        1986;
                    ``(B) testified or is about to testify in any
                proceeding described in subparagraph (A); or
                    ``(C) served, or is about to serve, on an industry
                committee;'';
            (2) in paragraph (5), by striking the period at the end and
        inserting ``; and''; and
            (3) by adding at the end the following:
            ``(6) to wrongly classify an employee of the person as a
        non-employee in accordance with section 11(c)(2).''.
    (d) Special Penalty for Certain Misclassification, Recordkeeping,
and Notice Violations.--Section 16 of the Fair Labor Standards Act of
1938 (29 U.S.C. 216) is amended--
            (1) in subsection (b)--
                    (A) in the sixth sentence, by striking ``any
                employee'' each place the term occurs and inserting
                ``any covered individual'';
                    (B) in the fourth sentence--
                            (i) by striking ``employees'' and inserting
                        ``covered individual''; and
                            (ii) by striking ``he gives his consent''
                        and inserting ``such covered individual
                        consents'';
                    (C) in the third sentence--
                            (i) by striking ``either of the preceding
                        sentences'' and inserting ``any of the
                        preceding sentences'';
                            (ii) by striking ``one or more employees''
                        and inserting ``one or more covered
                        individuals''; and
                            (iii) by striking ``in behalf of himself or
                        themselves and other employees'' and inserting
                        ``on behalf of such covered individual or
                        individuals and other covered individuals'';
                        and
                    (D) by inserting after the first sentence the
                following: ``Such liquidated damages are doubled
                (subject to section 11 of the Portal-to-Portal Act of
                1947 (29 U.S.C. 260)) where, in addition to violating
                the provisions of section 6 or 7, the employer has
                violated the provisions of section 15(a)(6) with
                respect to such employee or employees.''; and
            (2) in subsection (e), by striking paragraph (2) and
        inserting the following:
    ``(2) Any person who violates section 6, 7, 11(c), or 15(a)(6)
shall be subject to a civil penalty, for each employee or other
individual who was the subject of such a violation, in an amount--
            ``(A) not to exceed $1,100; or
            ``(B) in the case of a person who has repeatedly or
        willfully committed such violation, not to exceed $5,000.''.

SEC. 3. EMPLOYEE RIGHTS WEBSITE.

    Not later than 180 days after the date of enactment of this Act,
the Secretary of Labor shall establish a single webpage on the
Department of Labor website that summarizes in plain language the
rights of employees and non-employees under the Fair Labor Standards
Act of 1938 (29 U.S.C. 201 et seq.), including the rights described in
the amendments made by section 2.

SEC. 4. MISCLASSIFICATION OF EMPLOYEES FOR UNEMPLOYMENT COMPENSATION
              PURPOSES.

    (a) In General.--Section 303(a) of the Social Security Act (42
U.S.C. 503(a)) is amended--
            (1) in paragraph (11)(B), by striking the period and
        inserting ``; and'';
            (2) in paragraph (12), by striking the period and inserting
        ``; and''; and
            (3) by adding after paragraph (12) the following:
            ``(13)(A) Such auditing and investigative procedures as may
        be necessary to identify employers that have not registered
        under the State law or that are paying unreported wages, where
        these actions or omissions by the employers have the effect of
        excluding employees from unemployment compensation coverage;
        and
            ``(B) the making of quarterly reports to the Secretary of
        Labor (in such form as the Secretary of Labor may require)
        describing the results of the procedures under subparagraph
        (A); and
            ``(14) the establishment of administrative penalties for
        misclassifying employees, or paying unreported wages to
        employees without proper recordkeeping, for unemployment
        compensation purposes.''.
    (b) Review of Auditing Programs.--The Secretary of Labor shall
include, in the Department of Labor's system for measuring the
performance of States in conducting unemployment compensation tax
audits, a specific measure of the effectiveness of States in
identifying the underreporting of wages and the underpayment of
unemployment compensation contributions (including the effectiveness of
States in identifying instances of such underreporting or underpayments
despite the absence of cancelled checks, original time sheets, or other
similar documentation).
    (c) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the
        amendments made by subsection (a) shall take effect 12 months
        after the date of enactment of this Act.
            (2) Exception.--If the Secretary of Labor finds that
        legislation is necessary for the unemployment compensation law
        of a State to comply with the amendments made by subsection
        (a), such amendments shall not apply with respect to such law
        until the later of--
                    (A) the day after the close of the first regular
                session of the legislature of such State that begins
                after the date of enactment of this Act; or
                    (B) 12 months after the date of enactment of this
                Act.
    (d) Definition of State.--For purposes of this section, the term
``State'' has the meaning given the term in section 3306(j) of the
Internal Revenue Code of 1986.

SEC. 5. DEPARTMENT OF LABOR COORDINATION, REFERRAL, AND REGULATIONS.

    (a) Coordination and Referral.--Notwithstanding any other provision
of law, any office, administration, or division of the Department of
Labor that, while in the performance of its official duties, obtains
information regarding the misclassification by a person subject to the
provisions of the Fair Labor Standards Act of 1938 (29 U.S.C. 201 et
seq.), or any order issued under such Act of any individual regarding
whether such individual is an employee or a non-employee engaged in the
performance of labor or services for purposes of section 6 or 7 of such
Act (29 U.S.C. 206, 207), or in records required under section 11(c) of
such Act (29 U.S.C. 211(c)), shall report such information to the Wage
and Hour Division of the Department of Labor. The Wage and Hour
Division may report such information to the Internal Revenue Service as
the Wage and Hour Division considers appropriate.
    (b) Regulations.--The Secretary of Labor shall promulgate
regulations to carry out this Act and the amendments made by this Act.

SEC. 6. TARGETED AUDITS.

    The audits of employers subject to the Fair Labor Standards Act of
1938 (29 U.S.C. 201 et seq.) that are conducted by the Wage and Hour
Division of the Department of Labor shall include certain industries
with frequent incidence of misclassifying employees as non-employees,
as determined by the Secretary of Labor.

Output: Payroll Fraud Prevention Act of 2013- Amends the Fair Labor Standards Act of 1938 (FLSA) to require every person (including every employer and enterprise) that employs an employee or non-employee who performs labor or services, including through an entity such as a trust, estate, partnership, association, company, or corporation, to: (1) classify such individuals accurately as employees or non-employees; and (2) notify each new employee and new non-employee of his or her classification as an employee or non-employee, together with information concerning their legal rights. Makes it unlawful for any person to: (1) discharge or otherwise discriminate against an individual (including an employee) who has opposed any practice, or filed a complaint or instituted any proceeding related to this Act, including with respect to an individual's status as an employee or non-employee; and (2) wrongly classify an employee as a non-employee. Doubles the amount of liquidated damages for maximum hours, minimum wage, and notice of classification violations by an employer. Subjects a person who: (1) violates such requirements (including recordkeeping requirements) to a civil penalty of up to $1,100; or (2) repeatedly or willfully violates such requirements to a civil penalty of up to $5,000 for each violation. Directs the Secretary of Labor to establish a single webpage on the Department of Labor website that summarizes the rights of employees and non-employees under the FLSA and this Act. Amends the Social Security Act to require, as a condition for a federal grant for the administration of state unemployment compensation, for the state's unemployment compensation law to include a provision for: (1) auditing programs that identify employers that have not registered under the state law or that are paying unreported compensation where the effect is to exclude employees from unemployment compensation coverage, and (2) establishing administrative penalties for misclassifying employees or paying unreported unemployment compensation to employees.  Requires any office, administration, or division of the Department of Labor to report any misclassification of an employee by a person subject to the FLSA that it discovers to the Department's Wage and Hour Division (WHD). Authorizes the WHD to report such information to the Internal Revenue Service (IRS).


Input:
SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Veterans Health Care Budget Reform
and Transparency Act of 2009''.
SEC. 2. PRESIDENT'S BUDGET SUBMISSION.
    Section 1105(a) of title 31, United States Code, is amended by
adding at the end the following new paragraph:
        ``(36) information on estimates of appropriations for the
    fiscal year following the fiscal year for which the budget is
    submitted for the following medical care accounts of the Veterans
    Health Administration, Department of Veterans Affairs account:
            ``(A) Medical Services.
            ``(B) Medical Support and Compliance.
            ``(C) Medical Facilities.''.
SEC. 3. ADVANCE APPROPRIATIONS FOR CERTAIN MEDICAL CARE ACCOUNTS OF THE
DEPARTMENT OF VETERANS AFFAIRS.
    (a) In General.--Chapter 1 of title 38, United States Code, is
amended by inserting after section 116 the following new section:
``Sec. 117. Advance appropriations for certain medical care accounts
    ``(a) In General.--For each fiscal year, beginning with fiscal year
2011, discretionary new budget authority provided in an appropriations
Act for the medical care accounts of the Department shall--
        ``(1) be made available for that fiscal year; and
        ``(2) include, for each such account, advance discretionary new
    budget authority that first becomes available for the first fiscal
    year after the budget year.
    ``(b) Estimates Required.--The Secretary shall include in documents
submitted to Congress in support of the President's budget submitted
pursuant to section 1105 of title 31, United States Code, detailed
estimates of the funds necessary for the medical care accounts of the
Department for the fiscal year following the fiscal year for which the
budget is submitted.
    ``(c) Medical Care Accounts.--For purposes of this section, the
term `medical care accounts of the Department' means the following
medical care accounts of the Veterans Health Administration, Department
of Veterans Affairs account:
        ``(1) Medical Services.
        ``(2) Medical Support and Compliance.
        ``(3) Medical Facilities.
    ``(d) Annual Report.--Not later than July 31 of each year, the
Secretary shall submit to Congress an annual report on the sufficiency
of the Department's resources for the next fiscal year beginning after
the date of the submittal of the report for the provision of medical
care. Such report shall also include estimates of the workload and
demand data for that fiscal year.''.
    (b) Clerical Amendment.--The table of sections at the beginning of
such chapter is amended by inserting after the item relating to section
113 the following new line:

``117. Advance appropriations for certain medical care accounts.''.
SEC. 4. COMPTROLLER GENERAL REVIEW OF THE ACCURACY OF VA MEDICAL CARE
BUDGET SUBMISSION IN RELATION TO BASELINE HEALTH CARE MODEL PROJECTION.
    (a) Review of Accuracy of Medical Care Budget Submission.--The
Comptroller General shall conduct a review of each budget of the
President for a fiscal year that is submitted to Congress pursuant to
section 1105(a) of title 31 in order to assess whether or not the
relevant components of the amounts requested in such budget for such
fiscal year for the medical care accounts of the Department of Veterans
Affairs specified in section 117(c) of title 38, United States Code, as
added by section 3, are consistent with estimates of the resources
required by the Department for the provision of medical care and
services in such fiscal year, as forecast using the Enrollee Health
Care Projection Model, or other methodologies used by the Department.
    (b) Reports.--
        (1) In general.--Not later than 120 days after the date of each
    year in 2011, 2012, and 2013, on which the President submits the
    budget request for the next fiscal year under section 1105 of title
    31, United States Code, the Comptroller General shall submit to the
    Committees on Veterans' Affairs, Appropriations, and the Budget of
    the Senate and the Committees on Veterans' Affairs, Appropriations,
    and the Budget of the House of Representatives and to the Secretary
    a report on the review conducted under subsection (a).
        (2) Elements.--Each report under this paragraph shall include,
    for the fiscal year beginning in the year in which such report is
    submitted, the following:
            (A) An assessment of the review conducted under subsection
        (a).
            (B) The basis for such assessment.
            (C) Such additional information as the Comptroller General
        determines appropriate.
        (3) Availability to the public.--Each report submitted under
    this subsection shall also be made available to the public.

                               Speaker of the House of Representatives.

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

Output:
Veterans Health Care Budget Reform and Transparency Act of 2009 - Directs the President to include in annual budget justification documents submitted to Congress information on estimates of appropriations for the fiscal year following the fiscal year for which the budget is submitted for the following accounts of the Department of Veterans Affairs (VA): (1) Medical Services; (2) Medical Support and Compliance; and (3) Medical Facilities. Requires annually for such accounts, beginning with FY2011, discretionary new budget authority to: (1) be made available for that fiscal year; and (2) include, for each such account, advance discretionary new budget authority that first becomes available for the first fiscal year after the budget year.

Directs the VA Secretary to report annually to Congress on the sufficiency of VA resources for the proceeding fiscal year with respect to the provision of medical care, including estimates of the workload and demand data for that fiscal year.

Requires the Comptroller General to: (1) annually study the adequacy and accuracy of VA baseline model projections for health care expenditures for that fiscal year; and (2) report study results, during 2011 through 2013, to the congressional veterans, appropriations, and budget committees.


Input:
SECTION 1. TRANSIT TECHNICAL CORRECTIONS.

    (a) Section 5302.--Section 5302(a)(10) of title 49, United States
Code, is amended by striking ``charter,'' and inserting ``charter,
sightseeing,''.
    (b) Section 5303.--Section 5303 of title 49, United States Code, is
amended--
            (1) in subsection (j)(3)(D), by--
                    (A) inserting ``or the identified phase'' before
                ``within the time''; and
                    (B) inserting ``or the identified phase'' before
                the period; and
            (2) in subsection (k)(2), by striking ``a metropolitan
        planning area serving''.
    (c) Section 5307.--Section 5307(b) of title 49, United States Code,
is amended--
            (1) in paragraph (2)(A) by striking ``mass transportation''
        and inserting ``public transportation''; and
            (2) in paragraph (3) by striking ``section 5305(a)'' and
        inserting ``section 5303(k)''.
    (d) Section 5309.--Section 5309(m) of title 49, United States Code,
is amended--
            (1) in the heading for paragraph (2)(A) by striking ``Major
        capital'' and inserting ``Capital''; and
            (2) in paragraph (7)(B) by striking ``section 3039'' and
        inserting ``section 3045''.
    (e) Section 5311.--Section 5311 of title 49, United States Code, is
amended--
            (1) in subsection (g)(1)(A) by striking ``for any purpose
        other than operating assistance'' and inserting ``for a capital
        project or project administrative expenses'';
            (2) in subsections (g)(1)(A) and (g)(1)(B) by striking
        ``capital'' after ``net''; and
            (3) in subsection (i)(1) by striking ``Sections
        5323(a)(1)(D) and 5333(b) of this title apply'' and inserting
        ``Section 5333(b) applies''.
    (f) Section 5312.--The heading for section 5312(c) of title 49,
United States Code, is amended by striking ``Mass Transportation'' and
inserting ``Public Transportation''.
    (g) Section 5314.--Section 5314(a)(3) of title 49, United States
Code, is amended by striking ``section 5323(a)(1)(D)'' and inserting
``section 5333(b)''.
    (h) Section 5319.--Section 5319 of title 49, United States Code, is
amended by striking ``section 5307(k)'' and inserting ``section
5307(d)(1)(K)''.
    (i) Section 5320.--Section 5320 of title 49, United States Code, is
amended--
            (1) in subsection (a)--
                    (A) by redesignating paragraphs (1) through (3) as
                paragraphs (2) through (4), respectively;
                    (B) by inserting after ``(a) In
                General.--'' the following:
            ``(1) Program name.--The program authorized by this section
        shall be known as the Paul S. Sarbanes Transit in Parks
        Program.''; and
                    (C) in paragraph (2)(A), as redesignated, by
                striking ``intra-agency'' and inserting
                ``intraagency'';
            (2) in subsection (b)(5)(A), by striking ``5302(a)(1)(A)''
        and inserting ``5302(a)(1)'';
            (3) in subsection (d)(1), by inserting ``to administer this
        section and'' after ``5338(b)(2)(J)''; and
            (4) in subsection (d), by adding at the end the following:
            ``(4) Transfers to land management agencies.--The Secretary
        may transfer amounts available under paragraph (1) to the
        appropriate Federal land management agency to pay necessary
        costs of the agency for such activities described in paragraph
        (1) in connection with activities being carried out under this
        section.''.
    (j) Section 5323.--Section 5323(n) of title 49, United States Code,
is amended by striking ``section 5336(e)(2)'' and inserting ``section
5336(d)(2)''.
    (k) Section 5325.--Section 5325(b) of title 49, United States Code,
is amended--
            (1) in paragraph (1), by inserting before the period at the
        end ``adopted before August 10, 2005'';
            (2) by striking paragraph (2); and
            (3) by redesignating paragraph (3) as paragraph (2).
    (l) Section 5336.--
            (1) Apportionments of formula grants.--Section 5336 of
        title 49, United States Code, is amended--
                    (A) in subsection (a) by striking ``Of the amount''
                and all that follows before paragraph (1) and inserting
                ``Of the amount apportioned under subsection (i)(2) to
                carry out section 5307--'';
                    (B) in subsection (d)(1) by striking ``subsections
                (a) and (h)(2) of section 5338'' and inserting
                ``subsections (a)(1)(C)(vi) and (b)(2)(B) of section
                5338''; and
                    (C) by redesignating subsection (c), as added by
                section 3034(c) of Public Law 109-59 (119 Stat. 1628),
                as subsection (k).
            (2) Technical amendments.--Section 3034(d)(2) of the Safe,
        Accountable, Flexible, Efficient Transportation Equity Act: A
        Legacy for Users (119 Stat. 1629), is amended by striking
        ``paragraph (2)'' and inserting ``subsection (a)(2)''.
    (m) Section 5337.--Section 5337(a) of title 49, United States Code,
is amended by striking ``for each of fiscal years 1998 through 2003''
and inserting ``for each of fiscal years 2005 through 2009''.
    (n) Section 5338.--Section 5338(d)(1)(B) of title 49, United States
Code, is amended by striking ``section 5315(a)(16)'' and inserting
``section 5315(b)(2)(P)''.
    (o) SAFETEA-LU.--
            (1) Section 3037.--Section 3037(c)(10) of the Safe,
        Accountable, Flexible, Efficient Transportation Equity Act: A
        Legacy for Users (119 Stat. 1636) is amended by striking
        ``Middle Rio Grande Coalition of governments, Albuquerque to
        Santa Fe corridor study'' and inserting ``Mid-Region Council of
        Governments, New Mexico, public transportation buses, bus-
        related equipment and facilities, and intermodal terminals in
        Albuquerque and Santa Fe under the terms and conditions of
        section 5309 of title 49, United States Code.''.
            (2) Section 3040.--Section 3040(4) of such Act (119 Stat.
        1639) is amended by striking ``$7,871,895,000'' and inserting
        ``$7,872,893,000''.
            (3) Section 3043.--
                    (A) San diego.--Section 3043(c)(105) of such Act
                (119 Stat. 1645) is amended by striking ``LOSSAN Del
                Mar-San Diego Rail--Corridor Improvements'' and
                inserting ``LOSSAN Rail Corridor Improvements''.
                    (B) San diego.--Section 3043(c)(217) of such Act
                (119 Stat. 1648) is amended by striking ``San Diego''
                and inserting ``San Diego Transit''.
                    (C) Los angeles.--
                            (i) Phase 1.--Section 3043(b)(13) of such
                        Act (119 Stat. 1642) is amended to read as
                        follows:
            ``(13) Los Angeles--Exposition LRT (Phase 1).''.
                            (ii) Phase 2.--Section 3043(c) of such Act
                        (119 Stat. 1645) is amended by inserting after
                        paragraph (104) the following:
            ``(104A) Los Angeles--Exposition LRT (Phase 2).''.
                    (D) Boston.--Section 3043(d)(6) of such Act (119
                Stat. 1649) is amended to read as follows:
            ``(6) Boston-Silver Line Phase III, $20,000,000.''.
                    (E) Project construction grants.--Section 3043(e)
                of such Act (119 Stat. 1651) is amended by adding at
                the end the following:
            ``(4) Project construction grants.--Projects recommended by
        the Secretary for a project construction grant agreement under
        section 5309(e) of title 49, United States Code, or for funding
        under section 5309(m)(2)(A)(i) of such title during fiscal year
        2008 and fiscal year 2009 are authorized for preliminary
        engineering, final design, and construction for fiscal years
        2007 through 2009.''.
            (4) Section 3044.--The table contained in section 3044(a)
        of such Act (119 Stat. 1652) is amended--
                    (A) in item number 487 by striking ``Central
                Arkansas Transit Authority Facility Upgrades'' and
                inserting ``Central Arkansas Transit Authority Bus
                Acquisition'';
                    (B) in item number 491 by amending the item to read
                as follows: ``PACE, IL, Cermak Road, Bus Rapid Transit,
                and related bus projects, and alternatives analysis'';
                    (C) in item number 512 by striking ``Corning, NY,
                Phase II Corning Preserve Transportation Enhancement
                Project'' and inserting ``Transportation Center
                Enhancements, Corning, NY'';
                    (D) in item number 534 by striking ``Community
                Buses'' and inserting ``Bus and Bus Facilities'';
                    (E) in item number 541 by striking ``Intermodal
                Ferry Dock'' and inserting ``Gartina Highway Bus
                Stops''; and
                    (F) in item number 570 by striking ``Maine
                Department of Transportation-Acadia Intermodal
                Facility'' and inserting ``MaineDOT Acadia Intermodal
                Passenger and Maintenance Facility''.
            (5) Section 3046.--Section 3046(a)(7) of such Act (119
        Stat. 1708) is amended--
                    (A) by striking ``hydrogen fuel cell vehicles'' and
                inserting ``hydrogen fueled vehicles'';
                    (B) by striking ``hydrogen fuel cell employee
                shuttle vans'' and inserting ``hydrogen fueled employee
                shuttle vans''; and
                    (C) by striking ``in Allentown, Pennsylvania'' and
                inserting ``to the DaVinci Center in Allentown,
                Pennsylvania''.
            (6) Section 3050.--Section 3050(b) of such Act (119 Stat.
        1713) is amended by inserting ``by negotiating the extension of
        the existing agreement between mile post 191.13 and mile post
        185.1 to mile post 165.9 in Rhode Island'' before the period at
        the end.
            (7) Extensions.--
                    (A) Los angeles.--In evaluating the local share of
                the project authorized by section 3043(c)(104A) of such
                Act, as added by this Act, in the rating process under
                section 5309 of title 49, United States Code, the
                Secretary of Transportation shall give consideration to
                project elements of the project authorized by section
                3043(b)(13) of such Act advanced with 100 percent non-
                Federal funds.
                    (B) San gabriel valley.--In evaluating the local
                share of Phase II of the project authorized by section
                3043(b)(33) of such Act (119 Stat. 1642) in the rating
                process under section 5309 of title 49, United States
                Code, the Secretary of Transportation shall give
                consideration to project elements of Phase I of such
                project advanced with 100 percent non-Federal funds.
    (p) TEA-21.--Section 3012(c)(1) of the Transportation Equity Act
for the 21st Century (112 Stat. 358) is amended by striking ``to be
used only for the completion of the program to develop and deploy a new
Advanced Propulsion Control System begun under the Request for
Technical Proposals for Project S-2814-2'' and inserting ``to develop
and deploy new technology for the Silverliner IV Regional Rail Cars,
including a Propulsion Control System, Trainline Door Control Relay
Panel, HVAC Control Upgrade, Blending Valve, and related
improvements''.

Output:
Makes technical corrections to the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users or SAFETEA-LU and other laws related to public transportation.

Excludes sightseeing from the term "public transportation."

Names a certain program authorizing the Secretary of Transportation (Secretary) to carry out qualified projects to enhance the protection and enjoyment of national parks and public lands as the Paul S. Sarbanes Transit in Parks Program.

Makes specified allocations for fixed guideway modernization through FY2009.

Increases the total obligation ceiling for FY2008 for the Mass Transit Account.

Makes specified changes to: (1) a certain project designated under the alternative analysis program; (2) certain project authorizations for new fixed guideway capital projects; (3) certain projects for bus and bus-related facilities; (4) the hydrogen fuel cell shuttle deployment demonstration program; and (5) the Advanced Propulsion Control System program.

Directs the Secretary to resolve the delay of a certain commuter rail extension in Rhode Island by negotiating the extension of the existing agreement of a specified segment of such project.

Requires the Secretary to take certain additional factors into consideration when evaluating the local matching share of costs for the extension of certain light rail lines.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Trash Reduction Act of 2015''.

SEC. 2. IMPOSITION OF TAX ON CARRYOUT BAGS.

    (a) General Rule.--Chapter 31 of the Internal Revenue Code of 1986
(relating to retail excise taxes) is amended by inserting after
subchapter C the following new subchapter:

                     ``Subchapter D--Carryout Bags

``Sec. 4056. Imposition of tax.

``SEC. 4056. IMPOSITION OF TAX.

    ``(a) General Rule.--There is hereby imposed on any retail sale a
tax on each carryout bag.
    ``(b) Amount of Tax.--The amount of tax imposed by subsection (a)
shall be $0.10 per carryout bag.
    ``(c) Liability for Tax.--The retailer shall be liable for the tax
imposed by this section.
    ``(d) Definitions.--For purposes of this section--
            ``(1) Carryout bag.--
                    ``(A) In general.--The term `carryout bag' means a
                bag of any material, commonly plastic or kraft paper,
                which is provided to a consumer at the point of sale to
                carry or cover purchases, merchandise, or other items.
                    ``(B) Exceptions.--Such term does not include--
                            ``(i) any reusable bag that is distributed
                        to a customer without charge during a limited
                        duration promotional event,
                            ``(ii) any bag manufactured for use by a
                        customer inside a store to package bulk items
                        such as fruit, vegetables, nuts, grains, candy,
                        or small hardware items, such as nails and
                        bolts,
                            ``(iii) any bag that contains or wraps
                        frozen foods, prepared foods, or baked goods
                        when not prepackaged,
                            ``(iv) any bag manufactured for use by a
                        pharmacist to contain prescription drugs, and
                            ``(v) any bag manufactured to be sold at
                        retail in packages containing multiple bags
                        intended for use as garbage, pet waste, or yard
                        waste bags.
            ``(2) Reusable bag.--The term `reusable bag' means a bag
        that is--
                    ``(A)(i) made of cloth or other machine washable
                fabric, or
                    ``(ii) made of a durable plastic that is at least
                2.25 millimeters thick, and
                    ``(B) is specifically designed and manufactured for
                multiple use.
            ``(3) Limited duration promotional event.--A limited
        duration promotional event shall not be treated as including
        any day in a calendar year if limited duration promotional
        events taken into account under paragraph (1)(B)(i) have
        occurred on 7 or more preceding days during such calendar year.
    ``(e) Special Rules.--
            ``(1) Pass through of tax.--The tax imposed by subsection
        (a) shall be passed through to the customer and shall be
        separately stated on the receipt of sale provided to the
        customer.
            ``(2) 1st retail sale; use treated as sale.--For purposes
        of this section, rules similar to the rules of subsections (a)
        and (b) of section 4002 shall apply.''.
    (b) Plastic Carryout Bag Recycling Program.--Subchapter B of
chapter 65 of such Code is amended by adding at the end the following
new section:

``SEC. 6433. QUALIFIED PLASTIC CARRYOUT BAG RECYCLING PROGRAM.

    ``(a) Allowance of Credit.--If--
            ``(1) tax has been imposed under section 4056 on any
        carryout bag,
            ``(2) a retailer provides such bag to a customer in a point
        of sale transaction,
            ``(3) in the case of a carryout bag made of paper, such
        paper consists of not less than 40 percent post-consumer
        recycled content,
            ``(4) such retailer has in effect at the time of such
        transaction a qualified plastic carryout bag recycling program,
        and
            ``(5) such retailer has kept and can produce records for
        purposes of this section and section 4056 that include the
        total number of carryout bags purchased and the amounts passed
        through to the customer for such bags pursuant to section
        4056(e),
the Secretary shall pay (without interest) to such retailer an amount
equal to the applicable amount for each such bag used by the retailer
in connection with a point of sale transaction.
    ``(b) Applicable Amount.--For purposes of subsection (a), the
applicable amount is $0.04.
    ``(c) Qualified Plastic Carryout Bag Recycling Program.--For
purposes of this section--
            ``(1) In general.--The term `qualified plastic carryout bag
        recycling program' means a recycling program under which the
        retailer--
                    ``(A) to the extent the retailer provides carryout
                bags (as defined in section 4056) made of plastic to
                customers--
                            ``(i) passes through the tax imposed by
                        section 4056 and tracks the total number of
                        bags purchased and amount of tax passed through
                        pursuant to section 6433(a),
                            ``(ii) has printed or displayed on each
                        such bag, in a manner clearly visible to a
                        customer, the words `PLEASE RETURN TO A
                        PARTICIPATING STORE FOR RECYCLING',
                            ``(iii) uses bags that are 100-percent
                        recyclable, and
                            ``(iv) uses bags that are made of high-
                        density polyethylene film marked with the SPI
                        resin identification code 2 or low-density
                        polyethylene film marked with the SPI resin
                        identification code 4,
                    ``(B) places at each place of business at which
                retail operations are conducted one or more plastic
                carryout bag collection bins which are visible, easily
                accessible to the customer, and clearly marked as being
                for the purpose of collecting and recycling plastic
                carryout bags,
                    ``(C) recycles the plastic carryout bags collected
                pursuant to subparagraph (B),
                    ``(D) maintains for not less than 3 years records
                (which shall be available to the Secretary) describing
                the collection, transport, and recycling of plastic
                carryout bags collected,
                    ``(E) makes available to customers within the
                retail establishment reusable bags (as defined in
                section 4056(c)(2)) which may be purchased and used in
                lieu of using a single-use carryout bag, and
                    ``(F) meets the definition of section 4056(d)(3).
            ``(2) Recycling program.--The term `recycling program'
        means a program that processes used materials or waste
        materials into new products to prevent waste of potentially
        useful materials; reduce raw materials consumption; reduce
        energy usage; reduce air, water, or other pollution; or reduce
        the need for disposal.''.
    (c) Establishment of Trust Fund.--Subchapter A of chapter 98 of
such Code (relating to trust fund code) is amended by adding at the end
the following:

``SEC. 9512. CARRYOUT BAG TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the `Carryout Bag
Trust Fund' (referred to in this section as the `Trust Fund'),
consisting of such amounts as may be appropriated or credited to the
Trust Fund as provided in this section or section 9602(b).
    ``(b) Transfers to Trust Fund.--There is hereby appropriated to the
Trust Fund an amount equivalent to the amounts received in the Treasury
pursuant to section 4056.
    ``(c) Expenditures From Trust Fund.--Amounts in the Trust Fund
shall be available, as provided by appropriation Acts, for making
payments under section 6433.
    ``(d) Transfer to Land and Water Conservation Fund.--
            ``(1) In general.--The Secretary shall pay from time to
        time from the Trust Fund into the Land and Water Conservation
        Fund provided for in title I of the Land and Water Conservation
        Fund Act of 1965 amounts (as determined by the Secretary)
        equivalent to the aggregate of the transactions on which tax is
        imposed under section 4056 aggregate amounts determined on the
        basis of $0.06.
            ``(2) Special rule regarding amounts transferred.--Amounts
        transferred to the Land and Water Conservation Fund under
        paragraph (1) shall not be taken into account for purposes of
        determining amounts to be appropriated or credited to the fund
        under section 2(c) of the Land and Water Conservation Fund Act
        of 1965 (16 U.S.C. 460l-5(c)).''.
    (d) Study.--Not later than December 31, 2017, the Comptroller
General of the United States shall conduct a study on the effectiveness
of the provisions of this Act at reducing the use of carryout bags and
encouraging recycling of such bags. The report shall address--
            (1) measures that the Comptroller General determines may
        increase the effectiveness of such provisions, including the
        amount of tax imposed on each carryout bag, and
            (2) any effects, both positive and negative, on any United
        States businesses.
The Comptroller General shall submit a report of such study to the
Committee on Ways and Means of the House of Representatives and the
Committee on Finance of the Senate.
    (e) Clerical Amendments.--
            (1) The table of subchapters for chapter 31 of such Code is
        amended by inserting after the item relating to subchapter C
        the following new item:

``Subchapter D. Carryout bags.''.
            (2) The table of sections for subchapter B of chapter 65 of
        such Code is amended by adding at the end the following new
        item:

``Sec. 6433. Qualified plastic carryout bag recycling program.''.
            (3) The table of sections for subchapter A of chapter 98 of
        such Code is amended by adding at the end the following new
        item:

``Sec. 9512. Carryout bag trust fund.''.
    (f) Effective Date.--The amendments made by this section shall take
effect on July 1, 2016.

Output: Trash Reduction Act of 2015  This bill amends the Internal Revenue Code to require retailers to pay a $0.10 excise tax on each carryout bag provided to a consumer. A "carryout bag" means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. Reusable bags and certain other bags used for specified purposes are exempt from such tax.  The bill allows retailers who establish a qualified plastic carryout bag recycling program a rebate for each recyclable bag used by the retailer. The bill establishes the Carryout Bag Trust Fund to hold tax revenues generated by this Act and directs the Department of the Treasury to make payments from such Trust Fund for the qualified plastic carryout bag recycling program and to the Land and Water Conservation Fund established by the Land and Water Conservation Fund Act of 1965.  The Government Accountability Office must study and report to Congress on the effectiveness of this Act in reducing the use of carryout bags and encouraging recycling of such bags.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Pay Raise Act of 2001''.

SEC. 2. FISCAL YEAR 2002 INCREASE IN MILITARY BASIC PAY.

    (a) Increase in Basic Pay.--Effective on January 1, 2002, the rates
of monthly basic pay for members of the uniformed services are
increased by the percentage specified in the following table for the
pay grade and years of service indicated:

                          COMMISSIONED OFFICERS
 Years of service computed under section 205 of title 37, United States
                                  Code
------------------------------------------------------------------------
    Pay Grade     2 or less    Over 2     Over 3     Over 4     Over 6
------------------------------------------------------------------------
O-10............       7.3%       7.3%       7.3%       7.3%        7.3%
O-9.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-8.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-7.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-6.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-5.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-4.............       9.0%       9.0%       9.0%       9.0%        9.0%
O-3.............       8.3%       8.3%       8.3%       8.3%        8.3%
O-2.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-1.............       7.3%       7.3%       7.3%       7.3%        7.3%
                 -------------------------------------------------------
                    Over 8    Over 10    Over 12    Over 14     Over 16
                 -------------------------------------------------------
O-10............       7.3%       7.3%       7.3%       7.3%        7.3%
O-9.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-8.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-7.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-6.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-5.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-4.............       9.0%       9.0%       9.0%       9.0%        9.0%
O-3.............       8.3%       8.3%       8.3%       8.3%        8.3%
O-2.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-1.............       7.3%       7.3%       7.3%       7.3%        7.3%
                 -------------------------------------------------------
                   Over 18    Over 20    Over 22    Over 24     Over 26
                 -------------------------------------------------------
O-10............       7.3%       7.3%       7.3%       7.3%        7.3%
O-9.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-8.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-7.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-6.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-5.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-4.............       9.0%       9.0%       9.0%       9.0%        9.0%
O-3.............       8.3%       8.3%       8.3%       8.3%        8.3%
O-2.............       7.3%       7.3%       7.3%       7.3%        7.3%
O-1.............       7.3%       7.3%       7.3%       7.3%        7.3%
------------------------------------------------------------------------

  COMMISSIONED OFFICERS WITH OVER 4 YEARS OF ACTIVE DUTY SERVICE AS AN
                   ENLISTED MEMBER OR WARRANT OFFICER
 Years of service computed under section 205 of title 37, United States
                                  Code
------------------------------------------------------------------------
    Pay Grade     2 or less    Over 2     Over 3     Over 4     Over 6
------------------------------------------------------------------------
O-3E............       8.3%       8.3%       8.3%       8.3%        8.3%
O-2E............       7.3%       7.3%       7.3%       7.3%        7.3%
O-1E............       7.3%       7.3%       7.3%       7.3%        7.3%
                 -------------------------------------------------------
                    Over 8    Over 10    Over 12    Over 14     Over 16
                 -------------------------------------------------------
O-3E............       8.3%       8.3%       8.3%       8.3%        8.3%
O-2E............       7.3%       7.3%       7.3%       7.3%        7.3%
O-1E............       7.3%       7.3%       7.3%       7.3%        7.3%
                 -------------------------------------------------------
                   Over 18    Over 20    Over 22    Over 24     Over 26
                 -------------------------------------------------------
O-3E............       8.3%       8.3%       8.3%       8.3%        8.3%
O-2E............       7.3%       7.3%       7.3%       7.3%        7.3%
O-1E............       7.3%       7.3%       7.3%       7.3%        7.3%
------------------------------------------------------------------------

                            WARRANT OFFICERS
 Years of service computed under section 205 of title 37, United States
                                  Code
------------------------------------------------------------------------
    Pay Grade      2 or less    Over 2     Over 3     Over 4     Over 6
------------------------------------------------------------------------
W-5..............       7.5%       7.5%       7.5%       7.5%       7.5%
W-4..............       7.5%       7.5%       7.5%       7.5%       7.5%
W-3..............         8%         8%         8%         8%         8%
W-2..............       8.5%       8.5%       8.5%       8.5%       8.5%
W-1..............       8.5%       8.5%       8.5%       8.5%       8.5%
                  ------------------------------------------------------
                     Over 8    Over 10    Over 12    Over 14    Over 16
                  ------------------------------------------------------
W-5..............       7.5%       7.5%       7.5%       7.5%       7.5%
W-4..............       7.5%       7.5%       7.5%       7.5%       7.5%
W-3..............         8%         8%         8%         8%         8%
W-2..............       8.5%       8.5%       8.5%       8.5%       8.5%
W-1..............       8.5%       8.5%       8.5%       8.5%       8.5%
                  ------------------------------------------------------
                    Over 18    Over 20    Over 22    Over 24    Over 26
                  ------------------------------------------------------
W-5..............       7.5%       7.5%       7.5%       7.5%       7.5%
W-4..............       7.5%       7.5%       7.5%       7.5%       7.5%
W-3..............         8%         8%         8%         8%         8%
W-2..............       8.5%       8.5%       8.5%       8.5%       8.5%
W-1..............       8.5%       8.5%       8.5%       8.5%       8.5%
------------------------------------------------------------------------

                            ENLISTED MEMBERS
 Years of service computed under section 205 of title 37, United States
                                  Code
------------------------------------------------------------------------
    Pay Grade      2 or less    Over 2     Over 3     Over 4     Over 6
------------------------------------------------------------------------
E-9..............      10.5%      10.5%      10.5%      10.5%      10.5%
E-8..............      10.0%      10.0%      10.0%      10.0%      10.0%
E-7..............       9.5%       9.5%       9.5%       9.5%       9.5%
E-6..............       8.5%       8.5%       8.5%       8.5%       8.5%
E-5..............       8.5%       8.5%       8.5%       8.5%       8.5%
E-4..............       7.5%       7.5%       7.5%       7.5%       7.5%
E-3..............       7.3%       7.3%       7.3%       7.3%       7.3%
E-2..............       7.3%       7.3%       7.3%       7.3%       7.3%
E-1..............       7.3%       7.3%       7.3%       7.3%       7.3%
                  ------------------------------------------------------
                     Over 8    Over 10    Over 12    Over 14    Over 16
                  ------------------------------------------------------
E-9..............      10.5%      10.5%      10.5%      10.5%      10.5%
E-8..............      10.0%      10.0%      10.0%      10.0%      10.0%
E-7..............       9.5%       9.5%       9.5%       9.5%       9.5%
E-6..............       8.5%       8.5%       8.5%       8.5%       8.5%
E-5..............       8.5%       8.5%       8.5%       8.5%       8.5%
E-4..............       7.5%       7.5%       7.5%       7.5%       7.5%
E-3..............       7.3%       7.3%       7.3%       7.3%       7.3%
E-2..............       7.3%       7.3%       7.3%       7.3%       7.3%
E-1..............       7.3%       7.3%       7.3%       7.3%       7.3%
                  ------------------------------------------------------
                    Over 18    Over 20    Over 22    Over 24    Over 26
                  ------------------------------------------------------
E-9..............      10.5%      10.5%      10.5%      10.5%      10.5%
E-8..............      10.0%      10.0%      10.0%      10.0%      10.0%
E-7..............       9.5%       9.5%       9.5%       9.5%       9.5%
E-6..............       8.5%       8.5%       8.5%       8.5%       8.5%
E-5..............       8.5%       8.5%       8.5%       8.5%       8.5%
E-4..............       7.5%       7.5%       7.5%       7.5%       7.5%
E-3..............       7.3%       7.3%       7.3%       7.3%       7.3%
E-2..............       7.3%       7.3%       7.3%       7.3%       7.3%
E-1..............       7.3%       7.3%       7.3%       7.3%       7.3%
------------------------------------------------------------------------

    (b) Waiver of Section 1009 Adjustment.--The adjustment to become
effective during fiscal year 2002 required by section 1009 of title 37,
United States Code, in the rates of monthly basic pay authorized
members of the uniformed services shall not be made.

Output: Military Pay Raise Act of 2001 - Increases, as of January 1, 2002, the rates of basic pay for military personnel by a percentage increase of 7.3 to 10.5 percent based upon the member's pay grade and years of service, with the highest percentage increase for grade E-9 enlisted personnel. Waives during FY 2002 any required adjustment in such rates in conformance with any adjustment in the General Schedule of compensation for Federal classified employees.