Input:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Steve Grissom
Relief Fund Act of 2005''.
    (b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
                          TITLE I--RELIEF FUND

Sec. 101. Steve Grissom relief fund.
Sec. 102. Compassionate payments.
Sec. 103. Determination and payment.
Sec. 104. Limitation on transfer of rights and number of petitions.
Sec. 105. Time limitation.
Sec. 106. Certain claims not affected by payment.
Sec. 107. Definitions.
     TITLE II--TREATMENT OF CERTAIN PAYMENTS UNDER THE SSI PROGRAM

Sec. 201. Treatment of certain payments under the SSI program.

                          TITLE I--RELIEF FUND

SEC. 101. STEVE GRISSOM RELIEF FUND.

    (a) Establishment.--There is established in the Treasury of the
United States a trust fund to be known as the ``Steve Grissom Relief
Fund'', which shall be administered by the Secretary of the Treasury.
    (b) Investment of Amounts in Fund.--Amounts in the Fund shall be
invested in accordance with section 9702 of title 31, United States
Code, and any interest on and proceeds from any such investment shall
be credited to and become part of the Fund.
    (c) Availability of Fund.--Amounts in the Fund shall be available
only for disbursement by the Secretary of Health and Human Services
under section 103.
    (d) Termination.--The Fund shall terminate upon the expiration of
the 5-year period beginning on the date of the enactment of this Act.
If all of the amounts in the Fund have not been expended by the end of
the 5-year period, investments of amounts in the Fund shall be
liquidated, the receipts of such liquidation shall be deposited in the
Fund, and all funds remaining in the Fund shall be deposited in the
miscellaneous receipts account in the Treasury of the United States.
    (e) Authorization of Appropriations.--There are authorized to be
appropriated to the Fund such sums as may be necessary to carry out
this title.

SEC. 102. COMPASSIONATE PAYMENTS.

    (a) In General.--If the conditions described in subsection (b) are
met and if there are sufficient amounts in the Fund to make each
payment, the Secretary shall make a single payment of $100,000 from the
Fund to any individual who has an HIV infection, or who is diagnosed
with AIDS, and who is described in one of the following paragraphs:
            (1) The individual was treated with HIV contaminated blood
        transfusion, HIV contaminated blood components, HIV
        contaminated human tissue, or HIV contaminated organs
        (excluding anti-hemophiliac factor) in the United States.
            (2) The individual--
                    (A) is the lawful spouse of an individual described
                in paragraph (1); or
                    (B) is the former lawful spouse of an individual
                described in paragraph (1), was the lawful spouse of
                the individual at any time after the individual
                described in paragraph (1) was treated as described in
                such paragraph, and through medical documentation can
                assert reasonable certainty of transmission of HIV from
                the individual described in paragraph (1).
            (3) The individual acquired the HIV infection through
        perinatal transmission from a parent who is an individual
        described in paragraph (1) or (2).
    (b) Conditions.--The conditions described in this subsection are,
with respect to an individual, as follows:
            (1) Submission of medical documentation of hiv infection.--
                    (A) In general.--The individual submits to the
                Secretary written medical documentation that
                demonstrates that--
                            (i) the individual has (or had) an HIV
                        infection;
                            (ii) in the case of an individual described
                        in subsection (a)(1), the individual was
                        treated with a blood transfusion, blood
                        components, human tissue, or organs (excluding
                        anti-hemophiliac factor) provided by a medical
                        professional in the United States;
                            (iii) prior to the treatment described in
                        clause (ii), there was no evidence of HIV
                        infection with respect to the individual
                        involved; and
                            (iv) a comprehensive physical examination,
                        or HIV testing, was conducted after the
                        treatment described in clause (ii) and reveals
                        evidence of HIV infection, and that evidence,
                        together with other medical records, indicates
                        the probable transmission of the HIV to the
                        individual through such treatment.
                    (B) Waivers.--The Secretary may waive the
                requirements of subparagraph (A) with respect to an
                individual if the Secretary determines that the
                individual is unable to provide the documentation
                required under such subparagraph because the documents
                involved were destroyed or otherwise made unavailable
                as a result of the occurrence of a natural disaster or
                other circumstance beyond the control of the
                individual.
            (2) Petition.--A petition for the payment is filed with the
        Secretary by or on behalf of the individual.
            (3) Determination.--The Secretary determines, in accordance
        with section 103(b), that the petition meets the requirements
        of this title.
    (c) Fraud.--Any individual who--
            (1) knowingly and willfully makes or causes to be made any
        false statement or representation of a material fact in
        connection with any documentation provided under this
        subsection; or
            (2) having knowledge of the occurrence of any event
        affecting his or her initial or continued right to any payment
        under this title conceals or fails to disclose such event with
        an intent fraudulently to secure such payment;
shall be fined not more than $100,000 or imprisoned for not more than 5
years, or both.

SEC. 103. DETERMINATION AND PAYMENT.

    (a) Establishment of Filing Procedures.--The Secretary shall
establish procedures under which individuals may submit petitions for
payment under this title. The procedures shall include a requirement
that each petition filed under this title include written medical
documentation that the relevant individual described in section
102(a)(1) received the treatment described in such section.
    (b) Determination.--For each petition filed under this title, the
Secretary shall determine whether the petition meets the requirements
of this title.
    (c) Payment.--
            (1) In general.--To the extent there are sufficient amounts
        in the Fund to cover each payment, the Secretary shall pay,
        from the Fund, each petition that the Secretary determines
        meets the requirements of this title in the order received.
            (2) Payments in case of deceased individuals.--
                    (A) In general.--In the case of an individual
                referred to in section 102(a) who was diagnosed with
                AIDS and who is deceased at the time that payment is
                made under this section on a petition filed by or on
                behalf of the individual, the payment shall be made as
                follows:
                            (i) If the individual is survived by a
                        spouse who is living at the time of payment,
                        the payment shall be made to such surviving
                        spouse.
                            (ii) If the individual is not survived by a
                        spouse described in clause (i), the payment
                        shall be made in equal shares to all children
                        of the individual who are living at the time of
                        the payment.
                            (iii) If the individual is not survived by
                        a person described in clause (i) or (ii), the
                        payment shall be made in equal shares to the
                        parents of the individual who are living at the
                        time of the payment.
                            (iv) If the individual is not survived by a
                        person described in clause (i), (ii), or (iii),
                        the payment shall revert back to the Fund.
                    (B) Filing of petition by survivor.--If an
                individual eligible for payment under section 102(a)
                dies before filing a petition under this title, a
                survivor of the individual may file a petition for
                payment under this title on behalf of the individual if
                the survivor may receive payment under subparagraph
                (A).
                    (C) Definitions.--For purposes of this paragraph:
                            (i) Spouse.--The term ``spouse'' means an
                        individual who was lawfully married to the
                        relevant individual at the time of death.
                            (ii) Child.--The term ``child'' includes a
                        recognized natural child, a stepchild who lived
                        with the relevant individual in a regular
                        parent-child relationship, and an adopted
                        child.
                            (iii) Parent.--The term ``parent'' includes
                        fathers and mothers through adoption.
            (3) Timing of payment.--The Secretary may not make a
        payment on a petition under this title before the expiration of
        the 120-day period beginning on the date of the enactment of
        this Act or after the expiration of the 5-year period beginning
        on the date of the enactment of this Act.
    (d) Action on Petitions.--The Secretary shall complete the
determination required by subsection (b) regarding a petition not later
than 120 days after the date the petition is filed under this title.
    (e) Humanitarian Nature of Payment.--This title does not create or
admit any claim of or on behalf of the individual against the United
States or against any officer, employee, or agent thereof acting within
the scope of employment or agency that relates to an HIV infection
arising from a treatment described in section 102(a)(1). A payment
under this title shall, however, when accepted by or on behalf of the
individual, be in full satisfaction of all such claims by or on behalf
of that individual.
    (f) Termination of Duties of Secretary.--The duties of the
Secretary under this section shall cease when the Fund terminates.
    (g) Treatment of Payments Under Other Laws.--A payment under
subsection (c)(1) to an individual--
            (1) shall be treated for purposes of the Internal Revenue
        Code of 1986 as damages described in section 104(a)(2) of such
        Code;
            (2) shall not be included as income or resources for
        purposes of determining the eligibility of the individual to
        receive benefits described in section 3803(c)(2)(C) of title
        31, United States Code, or the amount of such benefits, and
        such benefits shall not be secondary to, conditioned upon
        reimbursement from, or subject to any reduction because of
        receipt of, any such payment; and
            (3) shall not be treated as a third party payment or
        payment in relation to a legal liability with respect to such
        benefits and shall not be subject (whether by subrogation or
        otherwise) to recovery, recoupment, reimbursement, or
        collection with respect to such benefits (including the Federal
        or State governments or any entity that provides such benefits
        under a contract).
    (h) Regulatory Authority.--The Secretary may issue regulations
necessary to carry out this title.
    (i) Time of Issuance of Procedures.--The Secretary shall, through
the promulgation of appropriate regulations, guidelines, or otherwise,
first establish the procedures to carry out this title not later than
120 days after the date of the enactment of this Act.

SEC. 104. LIMITATION ON TRANSFER OF RIGHTS AND NUMBER OF PETITIONS.

    (a) Rights not Assignable or Transferable.--Any right under this
title shall not be assignable or transferable.
    (b) One Petition With Respect to Each Victim.--With respect to each
individual described in paragraph (1), (2), or (3) of section 102(a),
the Secretary may not make payment with respect to more than one
petition filed in respect to an individual.

SEC. 105. TIME LIMITATION.

    The Secretary may not make any payment with respect to any petition
filed under this title unless the petition is filed within 5 years
after the date of the enactment of this Act.

SEC. 106. CERTAIN CLAIMS NOT AFFECTED BY PAYMENT.

    A payment made under section 103(c)(1) shall not be considered as
any form of compensation, or reimbursement for a loss, for purposes of
imposing liability on the individual receiving the payment, on the
basis of such receipt, to repay any insurance carrier for insurance
payments or to repay any person on account of worker's compensation
payments. A payment under this title shall not affect any claim against
an insurance carrier with respect to insurance or against any person
with respect to worker's compensation.

SEC. 107. DEFINITIONS.

    For purposes of this title:
            (1) AIDS.--The term ``AIDS'' means acquired immune
        deficiency syndrome.
            (2) Fund.--The term ``Fund'' means the Steve Grissom Relief
        Fund.
            (3) HIV.--The term ``HIV'' means human immunodeficiency
        virus.
            (4) Secretary.--Unless otherwise provided, the term
        ``Secretary'' means the Secretary of Health and Human Services.

     TITLE II--TREATMENT OF CERTAIN PAYMENTS UNDER THE SSI PROGRAM

SEC. 201. TREATMENT OF CERTAIN PAYMENTS UNDER THE SSI PROGRAM.

    (a) In General.--Notwithstanding any other provision of law, the
payments described in subsection (b) shall not be considered income or
resources in determining eligibility for, or the amount of supplemental
security income benefits under, title XVI of the Social Security Act.
    (b) Government Payments Described.--The payments described in this
subsection are payments made from the Fund established pursuant to
section 101 of this Act.

Output:
Steve Grissom Relief Fund Act of 2005 - Establishes the Steve Grissom Relief Fund in the Treasury.

Directs the Secretary of Health and Human Services to make a single payment from the Fund to any individual infected with HIV or diagnosed with AIDS who: (1) was treated with HIV-contaminated blood, blood components, human tissue, or organs; (2) is the lawful spouse of an individual so treated; (3) is a former spouse of such an individual and can assert reasonable certainty of transmission of HIV from such individual; and (4) acquired HIV through perinatal transmission from such an individual or individual's spouse. Sets forth documentation, petition, determination, and payment procedures. States that such payments do not create or admit any claim, but do constitute full satisfaction of all claims by or on behalf of such an individual. Provides that such payments do not constitute income for tax, benefits, or other purposes. Prohibits the assignment or transfer of rights under this Act. Limits petitions to one per victim. Terminates the program after five years. Excludes payments from consideration as: (1) compensation or reimbursement in determining repayment for insurance or worker's compensation benefits; or (2) income or resources in determining eligibility for social security income benefits.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Unborn Victims of Violence Act of
2001''.

SEC. 2. PROTECTION OF UNBORN CHILDREN.

    (a) In General.--Title 18, United States Code, is amended by
inserting after chapter 90 the following:

              ``CHAPTER 90A--PROTECTION OF UNBORN CHILDREN

``Sec.
``1841. Causing death of or bodily injury to unborn child.
``Sec. 1841. Causing death of or bodily injury to unborn child
    ``(a)(1) Any person who engages in conduct that violates any of the
provisions of law listed in subsection (b) and thereby causes the death
of, or bodily injury (as defined in section 1365 of this title) to, a
child, who is in utero at the time the conduct takes place, is guilty
of a separate offense under this section.
    ``(2)(A) Except as otherwise provided in this paragraph, the
punishment for that separate offense is the same as the punishment
provided for that conduct under Federal law had that injury or death
occurred to the unborn child's mother.
    ``(B) An offense under this section does not require proof that--
            ``(i) the person engaging in the conduct had knowledge or
        should have had knowledge that the victim of the underlying
        offense was pregnant; or
            ``(ii) the defendant intended to cause the death of, or
        bodily injury to, the unborn child.
    ``(C) If the person engaging in the conduct thereby intentionally
kills or attempts to kill the unborn child, that person shall be
punished as provided under section 1111, 1112, or 1113 of this title,
as applicable, for intentionally killing or attempting to kill a human
being, instead of the penalties that would otherwise apply under
subparagraph (A).
    ``(D) Notwithstanding any other provision of law, the death penalty
shall not be imposed for an offense under this section.
    ``(b) The provisions referred to in subsection (a) are the
following:
            ``(1) Sections 36, 37, 43, 111, 112, 113, 114, 115, 229,
        242, 245, 247, 248, 351, 831, 844(d), 844(f), 844(h)(1),
        844(i), 924(j), 930, 1111, 1112, 1113, 1114, 1116, 1118, 1119,
        1120, 1121, 1153(a), 1201(a), 1203, 1365(a), 1501, 1503, 1505,
        1512, 1513, 1751, 1864, 1951, 1952(a)(1)(B), 1952(a)(2)(B),
        1952(a)(3)(B), 1958, 1959, 1992, 2113, 2114, 2116, 2118, 2119,
        2191, 2231, 2241(a), 2245, 2261, 2261A, 2280, 2281, 2332,
        2332a, 2332b, 2340A, and 2441 of this title.
            ``(2) Section 408(e) of the Controlled Substances Act of
        1970 (21 U.S.C. 848(e)).
            ``(3) Section 202 of the Atomic Energy Act of 1954 (42
        U.S.C. 2283).
    ``(c) Subsection (a) does not permit prosecution--
            ``(1) for conduct relating to an abortion for which the
        consent of the pregnant woman has been obtained or for which
        such consent is implied by law in a medical emergency;
            ``(2) for conduct relating to any medical treatment of the
        pregnant woman or her unborn child; or
            ``(3) of any woman with respect to her unborn child.
    ``(d) In this section--
            ``(1) the terms `child in utero' and `child, who is in
        utero' mean a member of the species homo sapiens, at any stage
        of development, who is carried in the womb; and
            ``(2) the term `unborn child' means a child in utero.''.
    (b) Clerical Amendment.--The table of chapters for part I of title
18, United States Code, is amended by inserting after the item relating
to chapter 90 the following:

``90A. Causing death of or bodily injury to unborn child....    1841''.

SEC. 3. MILITARY JUSTICE SYSTEM.

    (a) Protection of Unborn Children.--Subchapter X of chapter 47 of
title 10, United States Code (the Uniform Code of Military Justice), is
amended by inserting after section 919 (article 119) the following:
``Sec. 919a. Art. 119a. Causing death of or bodily injury to unborn
              child
    ``(a)(1) Any person subject to this chapter who engages in conduct
that violates any of the provisions of law listed in subsection (b) and
thereby causes the death of, or bodily injury (as defined in section
1365 of title 18) to, a child, who is in utero at the time the conduct
takes place, is guilty of a separate offense under this section.
    ``(2)(A) Except as otherwise provided in this paragraph, the
punishment for that separate offense is the same as the punishment for
that conduct under this chapter had that injury or death occurred to
the unborn child's mother.
    ``(B) An offense under this section does not require proof that--
            ``(i) the person engaging in the conduct had knowledge or
        should have had knowledge that the victim of the underlying
        offense was pregnant; or
            ``(ii) the defendant intended to cause the death of, or
        bodily injury to, the unborn child.
    ``(C) If the person engaging in the conduct thereby intentionally
kills or attempts to kill the unborn child, that person shall be
punished as provided under section 918, 919, or 880 of this title
(article 118, 119, or 80), as applicable, for intentionally killing or
attempting to kill a human being, instead of the penalties that would
otherwise apply under subparagraph (A).
    ``(D) Notwithstanding any other provision of law, the death penalty
shall not be imposed for an offense under this section.
    ``(b) The provisions referred to in subsection (a) are sections
918, 919(a), 919(b)(2), 920(a), 922, 924, 926, and 928 of this title
(articles 111, 118, 119(a), 119(b)(2), 120(a), 122, 124, 126, and 128).
    ``(c) Subsection (a) does not permit prosecution--
            ``(1) for conduct relating to an abortion for which the
        consent of the pregnant woman has been obtained or for which
        such consent is implied by law in a medical emergency;
            ``(2) for conduct relating to any medical treatment of the
        pregnant woman or her unborn child; or
            ``(3) of any woman with respect to her unborn child.
    ``(d) In this section--
            ``(1) the terms `child in utero' and `child, who is in
        utero' mean a member of the species homo sapiens, at any stage
        of development, who is carried in the womb; and
            ``(2) the term `unborn child' means a child in utero.''.
    (b) Clerical Amendment.--The table of sections at the beginning of
such subchapter is amended by inserting after the item relating to
section 919 the following:

``919a. 119a. Causing death of or bodily injury to unborn child.''.

Output: Unborn Victims of Violence Act of 2001 - Provides that: (1) any person who engages in conduct that violates specified provisions of the Federal criminal code, the Controlled Substances Act of 1970, or the Atomic Energy Act of 1954, or specified articles of the Uniform Code of Military Justice (conduct constituting certain Federal violent crimes), and thereby causes the death of, or bodily injury to, a child who is in utero, shall be guilty of a separate offense (but prohibits imposition of the death penalty for such offense); and (2) the punishment for that separate offense shall be the same as that provided under Federal law for that conduct had that injury or death occurred to the unborn child's mother.Directs that if the person engaging in the conduct thereby intentionally kills or attempts to kill the unborn child, that person shall be punished as provided under the Federal criminal code for intentionally killing or attempting to kill a human being.Bars prosecution under this Act: (1) for conduct relating to an abortion for which the consent of the pregnant woman has been obtained or for which such consent is implied by law in a medical emergency; (2) for conduct relating to any medical treatment of the pregnant woman or her unborn child; or (3) of any woman with respect to her unborn child.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Crane Tithe Tax Act of 1993''.

SEC. 2. REPEAL OF TAXATION OF CORPORATIONS.

    The following provisions of the Internal Revenue Code of 1986 are
hereby repealed:
            (1) section 11 (relating to corporate income tax),
            (2) section 55 (relating to alternative minimum tax)
        insofar as it applies to corporations,
            (3) section 511 (relating to unrelated business income
        tax),
            (4) section 531 (relating to accumulated earnings tax),
            (5) section 541 (relating to personal holding company tax),
            (6) section 594 (relating to alternative tax for certain
        mutual savings banks),
            (7) section 801 (relating to tax imposed on life insurance
        companies),
            (8) section 821 (relating to tax imposed on certain mutual
        insurance companies),
            (9) section 831 (relating to tax on certain other insurance
        companies),
            (10) section 852 (relating to tax on regulated investment
        companies),
            (11) section 857 (relating to tax on real estate investment
        trusts), and
            (12) section 882 (relating to tax on income of foreign
        corporations connected with United States business).

SEC. 3. 10 PERCENT INCOME TAX RATE FOR INDIVIDUALS.

    Section 1 of the Internal Revenue Code of 1986 (relating to tax
imposed on individuals) is amended to read as follows:

``SECTION 1. TAX IMPOSED.

    ``(a) In General.--There is hereby imposed on the income of every
individual a tax equal to 10 percent of the excess of the earned income
of such individual for the taxable year over the exemption amount for
such year.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Exemption amount.--
                    ``(A) In general.--The term `exemption amount'
                means, for any taxable year, $10,000 increased (for
                taxable years beginning after December 31, 1993) by an
                amount equal to $10,000 multiplied by the cost-of-
                living adjustment for the calendar year in which the
                taxable year begins.
                    ``(B) Cost-of-living adjustment.--For purposes of
                this paragraph--
                            ``(i) In general.--The cost-of-living
                        adjustment for any calendar year is the
                        percentage (if any) by which--
                                    ``(I) the CPI for October of the
                                preceding calendar year, exceeds
                                    ``(II) the CPI for October of 1992.
                            ``(ii) CPI.--The term `CPI' means the last
                        Consumer Price Index for all-urban consumers
                        published by the Department of Labor.
                    ``(C) Rounding.--If the increase determined under
                this paragraph is not a multiple of $10, such increase
                shall be rounded to the nearest multiple of $10 (or if
                such increase is a multiple of $5, such increase shall
                be increased to the next highest multiple of $10).
            ``(2) Earned income.--
                    ``(A) In general.--Except as provided in
                subparagraph (B), the term `earned income' means--
                            ``(i) wages, salaries, and other employee
                        compensation,
                            ``(ii) the amount of the taxpayer's net
                        earnings from self-employment for the taxable
                        year, and
                            ``(iii) the amount of dividends which are
                        from a personal service corporation or which
                        are otherwise directly or indirectly
                        compensation for services.
                    ``(B) Exceptions.--The term `earned income' does
                not include--
                            ``(i) any amount received as a pension or
                        annuity, or
                            ``(ii) any tip unless the amount of the tip
                        is not within the discretion of the service-
                        recipient.
                    ``(C) Fringe benefits valued at employer cost.--The
                amount of any fringe benefit which is included as
                earned income shall be the cost to the employer of such
                benefit.''

SEC. 4. AMNESTY FOR ALL PRIOR TAX LIABILITY.

    (a) In General.--No person shall be liable for any tax imposed by
chapter 1 of the Internal Revenue Code of 1986 (or for penalties and
interest with respect to such tax) for any taxable year ending on or
before January 1992.
    (b) Exceptions.--
            (1) Amounts paid.--Subsection (a) shall not apply to
        amounts paid before the date of the enactment of this Act.
            (2) Tax attributable to illegal activities.--Subsection (a)
        shall not apply to any tax (including penalties and interest
        with respect to such tax) attributable to any business activity
        which is in violation of any Federal, State, or local law.

SEC. 5. REPEAL OF SPECIAL DEDUCTIONS, CREDITS, AND EXCLUSIONS FROM
              INCOME FOR INDIVIDUALS.

    Chapter 1 of the Internal Revenue Code of 1986 is amended by
striking out all specific exclusions from gross income, all deductions,
and all credits against income tax to the extent related to the
computation of individual income tax liability.

SEC. 6. REPEAL OF ESTATE AND GIFT TAXES.

    Subtitle B of the Internal Revenue Code of 1986 (relating to
estate, gift, and generation-skipping taxes) is hereby repealed.

SEC. 7. EFFECTIVE DATES.

    (a) In General.--Except as provided in subsection (b), the
amendments made by this Act shall apply to taxable years beginning
after the date of the enactment of this Act.
    (b) Repeal of Estate and Gift Taxes.--The repeal made by section 6
shall apply to estates of decedents dying, and transfers made, after
the date of the enactment of this Act.
    (c) Technical and Conforming Changes.--The Secretary of the
Treasury or his delegate shall, as soon as practicable but in any event
not later than 90 days after the date of the enactment of this Act,
submit to the Committee on Ways and Means of the House of
Representatives a draft of any technical and conforming changes in the
Internal Revenue Code of 1986 which are necessary to reflect throughout
such Code the changes in the substantive provisions of law made by this
Act.

Output:
Crane Tithe Tax Act of 1993 - Amends the Internal Revenue Code to repeal the following taxes:  (1) the corporate income tax; (2) the alternative minimum tax as it applies to corporations; (3) the tax on the unrelated business income of tax-exempt organizations; (4) the tax on the accumulated earnings of certain corporations; (5) the tax applied to personal holding companies; (6) the alternative tax for certain mutual savings banks; (7) income taxes imposed on insurance companies, regulated investment companies, and real estate investment trusts; and (8) the tax on the income of foreign corporations connected with U.S. business.
Revises the individual income tax to impose a ten percent tax on an individual's earned income that exceeds $10,000 (adjusted annually based on the Consumer Price Index).  Includes as earned income:  (1) wages, salaries, and other employee compensation; (2) net earnings from self-employment; and (3) dividends from a personal service corporation or other direct or indirect compensation for services.  Exempts tips and amounts received as a pension or annuity.
Declares tax amnesty with respect to income tax liability and associated penalties and interest for pre-1992 taxable years.
Repeals all tax exclusions, tax deductions, and tax credits currently used to determine individual income tax liability.
Repeals the estate tax, the gift tax, and the tax on certain generation-skipping transfers.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mothers and Newborns Health
Insurance Act of 2001''.

SEC. 2. OPTIONAL COVERAGE OF LOW-INCOME, UNINSURED PREGNANT WOMEN UNDER
              A STATE CHILD HEALTH PLAN.

    (a) In General.--Title XXI of the Social Security Act (42 U.S.C.
1397aa et seq.) is amended by adding at the end the following:

``SEC. 2111. OPTIONAL COVERAGE OF LOW-INCOME, UNINSURED PREGNANT WOMEN.

    ``(a) Optional Coverage.--Notwithstanding any other provision of
this title, a State child health plan may provide for coverage of
pregnancy-related assistance for targeted low-income pregnant women in
accordance with this section.
    ``(b) Definitions.--For purposes of this section:
            ``(1) Pregnancy-related assistance.--The term `pregnancy-
        related assistance' has the meaning given the term `child
        health assistance' in section 2110(a) as if any reference to
        targeted low-income children were a reference to targeted low-
        income pregnant women, except that the assistance shall be
        limited to pregnancy-related services (as defined in regulation
        for purposes of title XIX).
            ``(2) Targeted low-income pregnant woman.--The term
        `targeted low-income pregnant woman' has the meaning given the
        term `targeted low-income child' in section 2110(b) as if any
        reference to a child were deemed a reference to a woman during
        pregnancy and through the end of the month in which the 60-day
        period (beginning on the last day of her pregnancy) ends.
    ``(c) References to Terms and Special Rules.--In the case of, and
with respect to, a State providing for coverage of pregnancy-related
assistance to targeted low-income pregnant women under subsection (a),
the following special rules apply:
            ``(1) Any reference in this title (other than subsection
        (b)) to a targeted low-income child is deemed to include a
        reference to a targeted low-income pregnant woman.
            ``(2) Any such reference to child health assistance with
        respect to such women is deemed a reference to pregnancy-
        related assistance.
            ``(3) Any such reference to a child is deemed a reference
        to a woman during pregnancy and the period described in
        subsection (b)(2).
            ``(4) The reference in section 2107(e)(1)(D) to section
        1920A (relating to presumptive eligibility for children) is
        deemed a reference to section 1920 (relating to presumptive
        eligibility for pregnant women).
            ``(5) The medicaid applicable income level is deemed a
        reference to the income level established under section
        1902(l)(2)(A).
            ``(6) Subsection (a) of section 2103 (relating to required
        scope of health insurance coverage) shall not apply insofar as
        a State limits coverage to services described in subsection
        (b)(1) and the reference to such section in section 2105(a)(1)
        is deemed not to require, in such case, compliance with the
        requirements of section 2103(a).
            ``(7) There shall be no exclusion of benefits for services
        described in subsection (b)(1) based on any pre-existing
        condition, and no waiting period (including a waiting period to
        carry out section 2102(b)(3)(C)) shall apply.
    ``(d) No Impact on Allotments.--Nothing in this section shall be
construed as affecting the amount of any initial allotment provided to
a State under section 2104(b).
    ``(e) Application of Funding Restrictions.--The coverage under this
section (and the funding of such coverage) is subject to the
restrictions of section 2105(c).''.
    (b) Application of Qualified Entities to Presumptive Eligibility
for Pregnant Women Under Medicaid.--Section 1920(b) of the Social
Security Act (42 U.S.C. 1396r-1(b)) is amended by adding at the end
after and below paragraph (2) the following flush sentence:
``The term `qualified provider' includes a qualified entity as defined
in section 1920A(b)(3).''.
    (c) Conforming Amendments.--Section 2102(b)(1)(B) of the Social
Security Act (42 U.S.C. 1397bb(b)(1)(B)) is amended--
            (1) by striking ``and'' at the end of clause (i);
            (2) by striking the period at the end of clause (ii) and
        inserting ``, and''; and
            (3) by adding at the end the following:
                            ``(iii) may not apply a waiting period
                        (including a waiting period to carry out
                        paragraph (3)(C)) in the case of a targeted
                        low-income child who is pregnant, if the State
                        provides for coverage of pregnancy-related
                        assistance for targeted low-income pregnant
                        women in accordance with section 2111.''.
    (d) Effective Date.--The amendments made by this section take
effect on the date of enactment of this Act and apply to allotments
under title XXI of the Social Security Act (42 U.S.C. 1397aa et seq.)
for all fiscal years.

SEC. 3. AUTOMATIC ENROLLMENT FOR CHILDREN BORN TO WOMEN RECEIVING
              PREGNANCY-RELATED ASSISTANCE.

    (a) In General.--Section 2111 of the Social Security Act, as added
by section 2, is amended by adding at the end the following:
    ``(f) Automatic Enrollment for Children Born to Women Receiving
Pregnancy-Related Assistance.--Notwithstanding any other provision of
this title or title XIX, if a child is born to a targeted low-income
pregnant woman who was receiving pregnancy-related assistance under
this section on the date of the child's birth, the child shall be
deemed to have applied for child health assistance under the State
child health plan on the date of such birth, to have been found
eligible for such assistance under such plan (or, in the case of a
State that provides such assistance through the provision of medical
assistance under a plan under title XIX to have applied for medical
assistance under such title and to have been found eligible for such
assistance under such title on the date of such birth) and to remain
eligible for such assistance until the child attains 1 year of age, so
long as the child is a member of the woman's household.''.
    (b) Effective Date.--The amendment made by subsection (a) takes
effect on the date of enactment of this Act and applies to allotments
under title XXI of the Social Security Act (42 U.S.C. 1397aa et seq.)
for all fiscal years.

SEC. 4. EXPANDED AVAILABILITY OF FUNDING FOR ADMINISTRATIVE COSTS
              RELATED TO OUTREACH AND ELIGIBILITY DETERMINATIONS.

    Section 1931(h) of the Social Security Act (42 U.S.C. 1396u-1(h))
is amended--
            (1) by striking the subsection heading and inserting
        ``Increased Federal Matching Rate for Administrative Costs
        Related to Outreach and Eligibility Determinations''; and
            (2) in paragraph (2), by striking ``eligibility
        determinations'' and all that follows and inserting
        ``determinations of the eligibility of children and pregnant
        women for benefits under the State plan under this title or
        title XXI, outreach to children and pregnant women likely to be
        eligible for such benefits, and such other outreach- and
        eligibility-related activities as the Secretary may approve.''.

Output: Mothers and Newborns Health Insurance Act of 2001 - Amends title XXI (State Children's Health Insurance) (SCHIP) of the Social Security Act (SSA) to give States, subject to specified guidelines, the authority to provide for: (1) optional coverage of pregnancy-related assistance for targeted low-income, uninsured pregnant women under the State's SCHIP plan; and (2) automatic eligibility and enrollment for child health assistance under such plan for children born to targeted low-income pregnant women receiving such assistance when the child is born until it attains one year of age, so long as the child is a member of the woman's household.Amends SSA title XIX (Medicaid) with respect to the transitional increased Federal matching rate for increased administrative costs related to Medicaid-eligibility determinations of individuals receiving aid or assistance under SSA title IV part A (Temporary Assistance for Needy Families) (TANF).


Input:
SECTION 1. SHORT TITLE.

    This Act shall be known as the ``Internet Gambling Study Act''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds as follows:
            (1) Gambling is regulated primarily by State and tribal
        governments and Federal statutes governing the interstate
        placement of wagers are outdated.
            (2) Over the past decade, the number of Americans gambling
        on the Internet has risen dramatically to several million,
        accounting for over half of a multibillion dollar worldwide
        market.
            (3) Many observers and industry analysts believe that it is
        impossible to stop the sale of most products or services over
        the Internet.
            (4) Congress recently approved the Unlawful Internet
        Gambling Enforcement Act, which imposes civil and criminal
        penalties for the acceptance of any financial instrument by
        those engaged in the business of unlawful Internet gambling.
            (5) Congress must focus on establishing safeguards against
        gambling by minors, compulsive gambling, fraud, money
        laundering, and other forms of abuse.
            (6) Although interpretations of a recent ruling of the
        World Trade Organization's appellate body differ, legal experts
        agree that it calls into question whether certain of Federal
        and State gambling laws violate the commitments of the United
        States under the General Agreement on Trade and Services.
            (7) While only the United States and Antigua and Barbuda
        are parties to that dispute, the ruling could have
        ramifications for all interested parties, from the European
        Union to Australia.
    (b) Purpose.--The purpose of this Act is to provide for a detailed
examination by the National Research Council of the National Academy of
Sciences of the issues posed by the continued spread and growth of
interstate commerce with respect to Internet gambling, as well as the
impact of the Unlawful Internet Gambling Enforcement Act on Internet
gambling in the United States.

SEC. 3. COMPREHENSIVE STUDY OF INTERNET GAMBLING.

    (a) Study Required.--
            (1) In general.--The National Research Council of the
        National Academy of Sciences shall enter into a contract to
        conduct a comprehensive study of Internet gambling, including
        the existing legal framework that governs such activities and
        transactions and the impact of the Unlawful Internet Gambling
        Enforcement Act on Internet gambling in the United States.
            (2) Issues to be considered.--The study conducted under
        paragraph (1) shall include--
                    (A) a review of existing Federal, State, tribal,
                local, and international laws governing various forms
                of wagering over the Internet, the effectiveness of
                such laws, and the extent to which such provisions of
                law conform or do not conform with each other;
                    (B) an assessment of the proliferation of Internet
                gambling, including an analysis of its availability and
                use within the United States;
                    (C) a determination of the impact of Internet
                gambling on minors and compulsive gamblers and the
                availability of regulatory and technological safeguards
                to prevent or mitigate these impacts;
                    (D) a determination of the extent to which
                terrorists and criminal enterprises are utilizing
                Internet gambling for fraud and money laundering
                purposes and the availability of regulatory and
                technological safeguards to prevent or mitigate these
                impacts;
                    (E) an assessment of the impact of the Unlawful
                Internet Gambling Enforcement Act on the availability
                and use within the United States of Internet gambling,
                and on the adverse effects of Internet gambling
                identified in subparagraphs (C) and (D);
                    (F) an assessment of recent technological
                innovations and the practices of other nations and
                international bodies that license and regulate Internet
                gambling, and the practicality of using similar systems
                to establish a legal framework in the United States;
                    (G) an analysis of the issues of federalism that
                are presented by legislative and administrative
                proposals designed to address the proliferation of
                illegal Internet gambling, given the interstate and
                international character of the Internet as a medium,
                and the potential for State and tribal governments to
                create a legal and regulatory framework for online
                gambling within their jurisdictions or among those
                jurisdictions where online gambling is legal;
                    (H) an assessment of the problems posed by
                unregulated international Internet gambling to United
                States interests and the potential means, if any, by
                which the Federal Government may seek international
                cooperation in addressing these concerns;
                    (I) an analysis of the potential impact of recent
                World Trade Organization rulings regarding Internet
                gambling and the long-term impact on existing and
                future United States trade agreements under the General
                Agreement on Trade and Services; and
                    (J) an analysis of the potential tax revenue that
                could be generated by a legal, licensed, regulated
                Internet gambling industry in the United States.
    (b) Final Report.--The contract entered into under subsection (a)
shall require that the National Research Council submit to the
President, the Congress, State Governors, and Native American tribal
governments a comprehensive report on the Council's findings and
conclusions not later than 12 months after the date upon which the
contract is entered into.

Output: Internet Gambling Study Act - Requires the National Research Council of the National Academy of Sciences to conduct a comprehensive study of Internet gambling, including the existing legal framework that governs such activities and transactions and the impact of the Unlawful Internet Gambling Enforcement Act on Internet gambling in the United States.


Input:
TITLE IX--MEDICAID, PUBLIC HEALTH, AND OTHER HEALTH PROVISIONS

                    Subtitle A--Medicaid Provisions

SEC. 901. NATIONAL BIPARTISAN COMMISSION ON THE FUTURE OF MEDICAID.

    (a) Establishment.--There is established a commission to be known
as the National Bipartisan Commission on the Future of Medicaid (in
this section referred to as the ``Commission'').
    (b) Duties of the Commission.--The Commission shall--
            (1) review and analyze the long-term financial condition of
        the medicaid program under title XIX of the Social Security Act
        (42 U.S.C. 1396 et seq.);
            (2) identify the factors that are causing, and the
        consequences of, increases in costs under the medicaid program,
        including--
                    (A) the impact of these cost increases upon State
                budgets, funding for other State programs, and levels
                of State taxes necessary to fund growing expenditures
                under the medicaid program;
                    (B) the financial obligations of the Federal
                government arising from the Federal matching
                requirement for expenditures under the medicaid
                program; and
                    (C) the size and scope of the current program and
                how the program has evolved over time;
            (3) analyze potential policies that will ensure both the
        financial integrity of the medicaid program and the provision
        of appropriate benefits under such program;
            (4) make recommendations for establishing incentives and
        structures to promote enhanced efficiencies and ways of
        encouraging innovative State policies under the medicaid
        program;
            (5) make recommendations for establishing the appropriate
        balance between benefits covered, payments to providers, State
        and Federal contributions and, where appropriate, recipient
        cost-sharing obligations;
            (6) make recommendations on the impact of promoting
        increased utilization of competitive, private enterprise models
        to contain program cost growth, through enhanced utilization of
        private plans, pharmacy benefit managers, and other methods
        currently being used to contain private sector health-care
        costs;
            (7) make recommendations on the financing of prescription
        drug benefits currently covered under medicaid programs,
        including analysis of the current Federal manufacturer rebate
        program, its impact upon both private market prices as well as
        those paid by other government purchasers, recent State efforts
        to negotiate additional supplemental manufacturer rebates and
        the ability of pharmacy benefit managers to lower drug costs;
            (8) review and analyze such other matters relating to the
        medicaid program as the Commission deems appropriate; and
            (9) analyze the impact of impending demographic changes
        upon medicaid benefits, including long term care services, and
        make recommendations for how best to appropriately divide State
        and Federal responsibilities for funding these benefits.
    (c) Membership.--
            (1) Number and appointment.--The Commission shall be
        composed of 17 members, of whom--
                    (A) four shall be appointed by the President;
                    (B) six shall be appointed by the Majority Leader
                of the Senate, in consultation with the Minority Leader
of the Senate, of whom not more than 4 shall be of the same political
party;
                    (C) six shall be appointed by the Speaker of the
                House of Representatives, in consultation with the
                Minority Leader of the House of Representatives, of
                whom not more than 4 shall be of the same political
                party; and
                    (D) one, who shall serve as Chairman of the
                Commission, appointed jointly by the President,
                Majority Leader of the Senate, and the Speaker of the
                House of Representatives.
            (2) Deadline for appointment.--Members of the Commission
        shall be appointed by not later than December 1, 2002.
            (3) Terms of appointment.--The term of any appointment
        under paragraph (1) to the Commission shall be for the life of
        the Commission.
            (4) Meetings.--The Commission shall meet at the call of its
        Chairman or a majority of its members.
            (5) Quorum.--A quorum shall consist of 8 members of the
        Commission, except that 4 members may conduct a hearing under
        subsection (e).
            (6) Vacancies.--A vacancy on the Commission shall be filled
        in the same manner in which the original appointment was made
        not later than 30 days after the Commission is given notice of
        the vacancy and shall not affect the power of the remaining
        members to execute the duties of the Commission.
            (7) Compensation.--Members of the Commission shall receive
        no additional pay, allowances, or benefits by reason of their
        service on the Commission.
            (8) Expenses.--Each member of the Commission shall receive
        travel expenses and per diem in lieu of subsistence in
        accordance with sections 5702 and 5703 of title 5, United
        States Code.
    (d) Staff and Support Services.--
            (1) Executive director.--
                    (A) Appointment.--The Chairman shall appoint an
                executive director of the Commission.
                    (B) Compensation.--The executive director shall be
                paid the rate of basic pay for level V of the Executive
                Schedule.
            (2) Staff.--With the approval of the Commission, the
        executive director may appoint such personnel as the executive
        director considers appropriate.
            (3) Applicability of civil service laws.--The staff of the
        Commission shall be appointed without regard to the provisions
        of title 5, United States Code, governing appointments in the
        competitive service, and shall be paid without regard to the
        provisions of chapter 51 and subchapter III of chapter 53 of
        such title (relating to classification and General Schedule pay
        rates).
            (4) Experts and consultants.--With the approval of the
        Commission, the executive director may procure temporary and
        intermittent services under section 3109(b) of title 5, United
        States Code.
            (5) Physical facilities.--The Administrator of the General
        Services Administration shall locate suitable office space for
        the operation of the Commission. The facilities shall serve as
        the headquarters of the Commission and shall include all
        necessary equipment and incidentals required for the proper
        functioning of the Commission.
    (e) Powers of Commission.--
            (1) Hearings and other activities.--For the purpose of
        carrying out its duties, the Commission may hold such hearings
        and undertake such other activities as the Commission
        determines to be necessary to carry out its duties.
            (2) Studies by gao.--Upon the request of the Commission,
        the Comptroller General shall conduct such studies or
        investigations as the Commission determines to be necessary to
        carry out its duties.
            (3) Cost estimates by congressional budget office and
        office of the chief actuary of hcfa.--
                    (A) The Director of the Congressional Budget Office
                or the Chief Actuary of the Centers for Medicare &
                Medicaid Services, or both, shall provide to the
                Commission, upon the request of the Commission, such
                cost estimates as the Commission determines to be
                necessary to carry out its duties.
                    (B) The Commission shall reimburse the Director of
                the Congressional Budget Office for expenses relating
                to the employment in the office of the Director of such
                additional staff as may be necessary for the Director
                to comply with requests by the Commission under
                subparagraph (A).
            (4) Detail of federal employees.--Upon the request of the
        Commission, the head of any Federal agency is authorized to
        detail, without reimbursement, any of the personnel of such
        agency to the Commission to assist the Commission in carrying
        out its duties. Any such detail shall not interrupt or
        otherwise affect the civil service status or privileges of the
        Federal employee.
            (5) Technical assistance.--Upon the request of the
        Commission, the head of a Federal agency shall provide such
        technical assistance to the Commission as the Commission
        determines to be necessary to carry out its duties.
            (6) Use of mails.--The Commission may use the United States
        mails in the same manner and under the same conditions as
        Federal agencies and shall, for purposes of the frank, be
        considered a commission of Congress as described in section
        3215 of title 39, United States Code.
            (7) Obtaining information.--The Commission may secure
        directly from any Federal agency information necessary to
        enable it to carry out its duties, if the information may be
        disclosed under section 552 of title 5, United States Code.
        Upon request of the Chairman of the Commission, the head of
        such agency shall furnish such information to the Commission.
            (8) Administrative support services.--Upon the request of
        the Commission, the Administrator of General Services shall
        provide to the Commission on a reimbursable basis such
        administrative support services as the Commission may request.
            (9) Printing.--For purposes of costs relating to printing
        and binding, including the cost of personnel detailed from the
        Government Printing Office, the Commission shall be deemed to
        be a committee of the Congress.
    (f) Report.--Not later than March 1, 2004, the Commission shall
submit a report to the President and Congress which shall contain a
detailed statement of only those recommendations, findings, and
conclusions of the Commission.
    (g) Termination.--The Commission shall terminate 30 days after the
date of submission of the report required in subsection (f).
    (h) Authorization of Appropriations.--There are authorized to be
appropriated $1,500,000 to carry out this section.

Output: Title IX (sic): Medicaid, Public Health, and Other Health Provisions - Subtitle A: Medicaid Provisions - Establishes the National Bipartisan Commission on the Future of Medicaid to: (1) review and analyze the long-term financial condition of the Medicaid program under title XIX of the Social Security Act (SSA); (2) identify the factors that are causing, and the consequences of, increases in costs under the Medicaid program; (3) analyze potential policies that will ensure both the financial integrity of the Medicaid program and the provision of appropriate benefits; (4) make recommendations for establishing incentives and structures to promote enhanced efficiencies and ways of encouraging innovative State policies; (5) make recommendations for establishing the appropriate balance between benefits covered, payments to providers, State and Federal contributions and, where appropriate, recipient cost-sharing obligations; (6) make recommendations on the impact of promoting increased utilization of competitive, private enterprise models to contain program cost growth, through enhanced utilization of private plans, pharmacy benefit managers, and other methods currently being used to contain private sector health-care costs; (7) make recommendations on the financing of prescription drug benefits currently covered under Medicaid programs, including analysis of the current Federal manufacturer rebate program, its impact upon both private market prices as well as those paid by other government purchasers, recent State efforts to negotiate additional supplemental manufacturer rebates and the ability of pharmacy benefit managers to lower drug costs; (8) review and analyze such other matters relating to the Medicaid program as the Commission deems appropriate; and (9) analyze the impact of impending demographic changes upon Medicaid benefits, including long term care services, making recommendations for how best to appropriately divide State and Federal responsibilities for funding these benefits.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Timber Tax Act of 2005''.

SEC. 2. DEDUCTION FOR QUALIFIED TIMBER GAIN.

    (a) In General.--Part I of subchapter P of chapter 1 of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new section:

``SEC. 1203. DEDUCTION FOR QUALIFIED TIMBER GAIN.

    ``(a) In General.--In the case of a taxpayer which elects the
application of this section for a taxable year, there shall be allowed
a deduction against gross income equal to 60 percent of the lesser of--
            ``(1) the taxpayer's qualified timber gain for such year,
        or
            ``(2) the taxpayer's net capital gain for such year.
    ``(b) Qualified Timber Gain.--For purposes of this section, the
term `qualified timber gain' means, with respect to any taxpayer for
any taxable year, the excess (if any) of--
            ``(1) the sum of the taxpayer's gains described in
        subsections (a) and (b) of section 631 for such year, over
            ``(2) the sum of the taxpayer's losses described in such
        subsections for such year.
    ``(c) Special Rules for Pass-Thru Entities.--In the case of any
qualified timber gain of a pass-thru entity (as defined in section
1(h)(10)), the election under this section shall be made separately by
each taxpayer subject to tax on such gain.''.
    (b) Coordination With Maximum Capital Gains Rates.--
            (1) Taxpayers other than corporations.--Paragraph (2) of
        section 1(h) of the Internal Revenue Code of 1986 is amended to
        read as follows:
            ``(2) Reduction of net capital gain.--For purposes of this
        subsection, the net capital gain for any taxable year shall be
        reduced (but not below zero) by the sum of--
                    ``(A) the amount which the taxpayer takes into
                account as investment income under section
                163(d)(4)(B)(iii), and
                    ``(B) the lesser of--
                            ``(i) the amount described in paragraph (1)
                        of section 1203(a), or
                            ``(ii) the amount described in paragraph
                        (2) of such section.''.
            (2) Corporations.--Section 1201 of such Code is amended by
        redesignating subsection (b) as subsection (c) and inserting
        after subsection (a) the following new subsection:
    ``(b) Qualified Timber Gain Not Taken Into Account.--For purposes
of this section, in the case of a corporation with respect to which an
election is in effect under section 1203, the net capital gain for any
any taxable year shall be reduced (but not below zero) by the
corporation's qualified timber gain (as defined in section 1203(b)).''.
    (c) Deduction Allowed Whether or Not Individual Itemizes Other
Deductions.--Subsection (a) of section 62 of the Internal Revenue Code
of 1986 is amended by inserting before the last sentence the following
new paragraph:
            ``(21) Qualified timber gains.--The deduction allowed by
        section 1203.''.
    (d) Deduction Allowed in Computing Adjusted Current Earnings.--
Subparagraph (C) of section 56(g)(4) of the Internal Revenue Code of
1986 is amended by adding at the end the following new clause:
                            ``(vii) Deduction for qualified timber
                        gain.--Clause (i) shall not apply to any
                        deduction allowed under section 1203.''.
    (e) Deduction Allowed in Computing Taxable Income of Electing Small
Business Trusts.--Subparagraph (C) of section 641(c)(2) of the Internal
Revenue Code of 1986 is amended by inserting after clause (iii) the
following new clause:
                            ``(iv) The deduction allowed under section
                        1203.''.
    (f) Conforming Amendments.--
            (1) Subparagraph (B) of section 172(d)(2) of the Internal
        Revenue Code of 1986 is amended to read as follows:
                    ``(B) the exclusion under section 1202 and the
                deduction under section 1203 shall not be allowed.''.
            (2) Paragraph (4) of section 642(c) of such Code is amended
        by striking the first sentence and inserting the following:
        ``To the extent that the amount otherwise allowable as a
        deduction under this subsection consists of gain described in
        section 1202(a) or qualified timber gain (as defined in section
        1203(b)), proper adjustment shall be made for any exclusion
        allowable to the estate or trust under section 1202 and for any
        deduction allowable to the estate or trust under section
        1203.''
            (3) Paragraph (3) of section 643(a) of such Code is amended
        by striking the last sentence and inserting the following:
        ``The exclusion under section 1202 and the deduction under
        section 1203 shall not be taken into account.''
            (4) Subparagraph (C) of section 643(a)(6) of such Code is
        amended to read as follows:
                    ``(C) Paragraph (3) shall not apply to a foreign
                trust. In the case of such a trust--
                            ``(i) there shall be included gains from
                        the sale or exchange of capital assets, reduced
                        by losses from such sales or exchanges to the
                        extent such losses do not exceed gains from
                        such sales or exchanges, and
                            ``(ii) the deduction under section 1203
                        shall not be taken into account.''.
            (5) Paragraph (4) of section 691(c) of such Code is amended
        by inserting ``1203,'' after ``1202,''.
            (6) Paragraph (2) of section 871(a) of such Code is amended
        by inserting ``and 1203'' after ``section 1202''.
            (7) The table of sections for part I of subchapter P of
        chapter 1 of such Code is amended by adding at the end the
        following new item:

        ``Sec. 1203. Deduction for qualified timber gain.''.
    (g) Effective Date.--
            (1) In general.--The amendments made by this section shall
        apply to taxable years ending after the date of the enactment
        of this Act.
            (2) Taxable years which include date of enactment.--In the
        case of any taxable year which includes the date of the
        enactment of this Act, for purposes of the Internal Revenue
        Code of 1986, the taxpayer's qualified timber gain shall not
        exceed the excess that would be described in section 1203(b) of
        such Code, as added by this section, if only dispositions of
        timber after such date were taken into account.

Output: Timber Tax Act of 2005 - Amends the Internal Revenue Code to allow a tax deduction (available to taxpayers whether or not they itemize deductions) for up to 60% of gains from certain sales or exchanges of timber.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Salmon Planning Act''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress finds and declares that--
            (1) certain species of salmon and steelhead in the Columbia
        and Snake River basin are on the brink of extinction as a
        consequence of various factors, including hydroelectric
        projects, harvest management practices, habitat degradation,
        altered in-stream flow, and unsound hatchery practices;
            (2) these salmon and steelhead have major economic,
        ecological, educational, recreational, scientific, cultural,
        and spiritual significance to the Nation and its people;
            (3) salmon and steelhead are a symbol of the Northwest,
        support thousands of jobs in coastal and inland communities,
        and serve as an indicator of the health of Northwest river
        ecosystems;
            (4) the United States Government has signed treaties with
        Indian tribes of Oregon, Washington, and Idaho and with the
        Government of Canada creating a legally enforceable trust
        responsibility to restore salmon populations to sustainable,
        harvestable levels;
            (5) since the construction of 4 Federal dams on the lower
        Snake River in Washington, salmon and steelhead populations in
        the Snake River have plummeted, and all salmon and steelhead in
        the Snake River are extinct or listed under the Endangered
        Species Act of 1973 (16 U.S.C. 1531 et seq.);
            (6) recent studies indicate that the time to protect
        remaining Snake River salmon and steelhead is short, with
        scientists estimating that, if changes do not occur, remaining
        Snake River salmon will be extinct in our lifetime;
            (7) salmon and steelhead extinction could cost taxpayers
        billions of dollars;
            (8) a federally funded group of State, tribal, Federal, and
        independent scientists found that partially removing the 4
        lower Snake River dams in Washington is the surest way to
        protect and recover Snake River salmon and steelhead;
            (9) several communities that rely on the 4 lower Snake
        River dams would be affected by partial dam removal;
            (10) a Federal court has found that the 4 lower Snake River
        dams violate water quality standards under the Federal Water
        Pollution Control Act (33 U.S.C. 1251 et seq.); and
            (11) energy production in the Northwest is heavily
        dependent upon hydropower and thus, the prospects for salmon
        recovery and Northwest energy production are inextricably
        linked.
    (b) Purposes.--The purposes of this Act are--
            (1) to ensure the protection of Columbia and Snake River
        salmon and steelhead while providing for reliable, reasonably
        priced energy in the Northwest, an economically sustainable
        salmon recovery program, and effective mitigation of potential
        economic impacts to communities from potential dam removal; and
            (2) to ensure that the Northwest and the Nation have
        completed the necessary planning and evaluation to respond
        rapidly if major new actions are necessary to protect and
        recover salmon and steelhead in the Columbia and Snake River
        basin.

SEC. 3. SCIENTIFIC ANALYSIS OF FEDERAL SALMON RECOVERY EFFORTS.

    (a) In General.--Not later than 3 months after the date of
enactment of this Act, the Secretary of Commerce shall enter into an
arrangement with the National Academy of Sciences providing for
scientific analysis of Federal salmon recovery efforts and submission
of a report on the results of the analysis in accordance with
subsection (c).
    (b) Contents.--For purposes of this section, scientific analysis
shall include, at a minimum, review of the  effectiveness of Federal
salmon recovery actions, anticipated Federal salmon recovery actions,
and the timelines for, and feasibility of, implementing these actions.
These actions and anticipated actions shall be evaluated in terms of
whether they are likely to achieve recovery of salmon and steelhead
populations listed under section 4(c) of the Endangered Species Act of
1973 (16 U.S.C. 1533).
    (c) Report.--Not later than 9 months after the date of enactment of
this Act, the National Academy of Sciences shall submit to the
Secretary of Commerce, the Secretary of the Army, the Secretary of the
Interior, and the Administrator of the Environmental Protection Agency
a report on the results of the scientific analysis conducted under this
section.

SEC. 4. GAO STUDY OF PARTIAL REMOVAL OF LOWER SNAKE RIVER DAMS.

    (a) In General.--The Comptroller General of the United States shall
conduct a study of the potential effects of partially removing the 4
lower Snake River dams.
    (b) Contents.--The study shall include examination of and
recommendation for addressing, at a minimum, the following:
            (1) The economic effects of partial dam removal for
        communities near the dams, upstream from the dams, and for
        downstream and coastal communities, including downstream and
        coastal communities located within the boundaries of Alaska and
        Canada, including employment gains or losses that would result
        from dam removal.
            (2) The effects of partial dam removal on transportation by
        water, including--
                    (A) the feasibility, costs, and sufficiency of
                alternative transportation by railroad, highway, and
                other means;
                    (B) the economic benefits and costs of such
                alternatives;
                    (C) the environmental impact of shifting to such
                alternatives;
                    (D) the means for mitigating any environmental harm
                that might be caused by the use of such alternatives;
                and
                    (E) any development or expansion of such
                alternatives that would be required to continue moving
                the same amount of cargo that is currently transported
                by water.
            (3) The effects of partial dam removal on irrigation,
        including the availability of or need for alternatives to
        replace irrigation water or to extend irrigation pumps.
            (4) The effects of partial dam removal on energy
        production, including the regional effects of any changes in
        energy production, identification of renewable energy sources
        or energy efficiency measures that could replace any loss in
        energy production, and the benefits and costs of such
        alternatives.
            (5) The effects, including economic effects, of the
        extinction of salmon and steelhead populations in the Snake
        River.
    (c) Report.--Not later than 18 months after the date of enactment
of this Act, the Comptroller General shall submit to each of the
Secretary of the Army, the Secretary of Commerce, and the Administrator
of the Environmental Protection Agency a report on the results of the
study conducted under this section.

SEC. 5. AUTHORIZATION AND PLANNING OF SALMON RECOVERY.

    (a) Partial Dam Removal Authorization.--The Secretary of the Army,
acting through the Corps of Engineers, is authorized to partially
remove the 4 lower Snake River dams if--
            (1) the Secretary of Commerce finds that such action is
        necessary to restore Snake River salmon and steelhead
        populations to meet obligations under the Endangered Species
        Act of 1973 (33 U.S.C. 1531 et seq.);
            (2) the Secretary of the Interior finds that such action is
        necessary to meet treaty obligations to Indian tribes or other
        sovereign nations; or
            (3) the Administrator of the Environmental Protection
        Agency finds that such action is necessary to meet requirements
        of the Federal Water Pollution Control Act (33 U.S.C. 1251 et
        seq.).
    (b) Preliminary Planning Work.--The Secretary of the Army shall
undertake such preliminary engineering, design, construction, and other
activities as may be necessary to remove the 4 lower Snake River dams
pursuant to subsection (a). This work shall be completed within 12
months after the date of the enactment of this Act.
    (c) Funding.--There is authorized to be appropriated to the
Secretary of the Army $4,000,000 for fiscal year beginning after
September 30, 2004, to carry out this section. Such sums shall remain
available until expended.

SEC. 6. DEFINITIONS.

    In this Act, the following definitions apply:
            (1) Federal salmon recovery actions.--The term ``Federal
        salmon recovery actions'' means Federal actions required to
        protect and restore salmon and steelhead in the Columbia and
        Snake River basin that are listed under section 4(c) of the
        Endangered Species Act of 1973 (16 U.S.C. 1533(c)).
            (2) Lower snake river dams.--The term ``4 lower Snake River
        dams'' means the following dams on the Snake River, Washington:
                    (A) The Ice Harbor dam.
                    (B) The Lower Monumental dam.
                    (C) The Little Goose dam.
                    (D) The Lower Granite dam.
            (3) Populations.--The term ``populations'' means the 12
        evolutionarily significant units of salmon and steelhead in the
        Columbia and Snake River basin that are listed under section
        4(c) of the Endangered Species Act of 1973 (16 U.S.C. 1533(c)).

Output: Salmon Planning Act - Requires the Secretary of Commerce (Secretary) to enter into an arrangement with the National Academy of Sciences providing for scientific analysis of Federal salmon and steelhead recovery efforts.Requires the Comptroller General of the United States to study the potential effects of partially removing the four lower Snake River dams, including those on: (1) the economy of surrounding communities; (2) water transportation; (3) irrigation; (4) energy production; and (5) the extinction of salmon and steelhead populations in Snake River.Authorizes the Secretary of the Army, acting through the Corps of Engineers, to partially remove the dams if found necessary by: (1) the Secretary to restore Snake River salmon and steelhead populations to meet obligations under the Endangered Species Act of 1973; (2) the Secretary of the Interior to meet treaty obligations to Indian tribes or other sovereign nations; or (3) the Administrator of the Environmental Protection Agency to meet requirements of the Federal Water Pollution Control Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Reenergize America Loan Program Act
of 2009''.

SEC. 2. REENERGIZE AMERICA LOAN PROGRAM.

    (a) Definitions.--In this section:
            (1) Fund.--The term ``Fund'' means the Reenergize America
        Loan Program Fund established by subsection (g).
            (2) Indian tribe.--The term ``Indian tribe'' has the
        meaning given the term in section 4 of the Indian Self-
        Determination and Education Assistance Act (25 U.S.C. 450b).
            (3) Program.--The term ``Program'' means the Green America
        Loan Program established by subsection (b).
            (4) Qualified person.--The term ``qualified person'' means
        an individual or entity that is determined to be capable of
        meeting all terms and conditions of a loan provided under this
        section based on the criteria and procedures approved by the
        Secretary in a plan submitted under subsection (d).
            (5) Secretary.--The term ``Secretary'' means the Secretary
        of Energy.
            (6) State.--The term ``State'' means--
                    (A) a State;
                    (B) the District of Columbia;
                    (C) the Commonwealth of Puerto Rico;
                    (D) any other territory or possession of the United
                States; and
                    (E) an Indian tribe.
    (b) Establishment.--There is established within the Department of
Energy a revolving loan program to be known as the ``Reenergize America
Loan Program''.
    (c) Allocations to States.--
            (1) In general.--In carrying out the Program, the Secretary
        shall allocate funds to States for use in providing zero-
        interest loans to qualified persons to carry out residential,
        commercial, industrial, and transportation energy efficiency
        and renewable generation projects contained in State energy
        conservation plans submitted and approved under sections 362
        and 363 of the Energy Policy and Conservation Act (42 U.S.C.
        6322, 6323), respectively.
            (2) Administrative expenses.--A State that receives an
        allocation of funds under this subsection may impose on each
        qualified person that receives a loan from the allocated funds
        of the State administrative fees to cover the costs incurred by
        the State in administering the loan.
            (3) Repayment and return of principal.--Return of principal
        from loans provided by a State may be retained by the State for
        the purpose of making additional loans pursuant to--
                    (A) a plan approved by the Secretary under
                subsection (d); and
                    (B) such terms and conditions as the Secretary
                considers appropriate to ensure the financial integrity
                of the Program.
    (d) Application.--A State that seeks to receive an allocation under
this section shall--
            (1) submit to the Secretary for review and approval a 5-
        year plan for the administration and distribution by the State
        of funds from the allocation, including a description of
        criteria that the State will use to determine the
        qualifications of potential borrowers for loans made from the
        allocated funds;
            (2) agree to submit to annual audits with respect to any
        allocated funds received and distributed by the State; and
            (3) reapply for a subsequent allocation at the end of the
        5-year period covered by the plan.
    (e) Allocation.--In approving plans submitted by the States under
subsection (d) and allocating funds among States under this section,
the Secretary shall consider--
            (1) the likely energy savings and renewable energy
        potential of the plans;
            (2) regional energy needs; and
            (3) the equitable distribution of funds among regions of
        the United States.
    (f) Maximum Amount; Term.--A loan provided by a State using funds
allocated under this section shall be--
            (1) in an amount not to exceed $5,000,000; and
            (2) for a term of not to exceed 4 years.
    (g) Reenergize America Loan Program Fund.--
            (1) Establishment.--There is established in the Treasury of
        the United States a revolving fund, to be known as the
        ``Reenergize America Loan Program Fund'', consisting of such
        amounts as are transferred to the Fund under paragraph (2).
            (2) Transfers to fund.--From any Federal royalties, rents,
        and bonuses derived from Federal onshore and offshore oil, gas,
        coal, or alternative energy leases issued under the Outer
        Continental Shelf Lands Act (43 U.S.C. 1331 et seq.) or the
        Mineral Leasing Act (30 U.S.C. 181 et seq.) that are deposited
        in the Treasury, and after distribution of any funds described
        in paragraph (3), there shall be transferred to the Fund
        $1,000,000,000 for each of fiscal years 2010 through 2020.
            (3) Prior distributions.--The distributions referred to in
        paragraph (2) are those required by law--
                    (A) to States and to the Reclamation Fund under the
                Mineral Leasing Act (30 U.S.C. 191(a)); and
                    (B) to other funds receiving amounts from Federal
                oil and gas leasing programs, including--
                            (i) any recipients pursuant to section 8(g)
                        of the Outer Continental Shelf Lands Act (43
                        U.S.C. 1337(g));
                            (ii) the Land and Water Conservation Fund,
                        pursuant to section 2(c) of the Land and Water
                        Conservation Fund Act of 1965 (16 U.S.C. 460l-
                        5(c));
                            (iii) the Historic Preservation Fund,
                        pursuant to section 108 of the National
                        Historic Preservation Act (16 U.S.C. 470h); and
                            (iv) the coastal impact assistance program
                        established under section 31 of the Outer
                        Continental Shelf Lands Act (43 U.S.C. 1356a).
            (4) Expenditures from fund.--
                    (A) In general.--Subject to subparagraph (B), on
                request by the Secretary, the Secretary of the Treasury
                shall transfer from the Fund to the Secretary such
                amounts as the Secretary determines to be necessary to
                provide allocations to States under subsection (c).
                    (B) Administrative expenses.--An amount not
                exceeding 5 percent of the amounts in the Fund shall be
                available for each fiscal year to pay the
                administrative expenses necessary to carry out this
                subsection.
            (5) Transfers of amounts.--
                    (A) In general.--The amounts required to be
                transferred to the Fund under this subsection shall be
                transferred at least monthly from the general fund of
                the Treasury to the Fund on the basis of estimates made
                by the Secretary of the Treasury.
                    (B) Adjustments.--Proper adjustment shall be made
                in amounts subsequently transferred to the extent prior
                estimates were in excess of or less than the amounts
                required to be transferred.
    (h) Funding.--Notwithstanding any other provision of law, for each
of fiscal years 2010 through 2020, the Secretary shall use to carry out
the Program such amounts as are available in the Fund.

Output:
Reenergize America Loan Program Act of 2009 - Establishes: (1) within the Department of Energy (DOE) the Reenergize America Loan Program, under which the Secretary of Energy shall allocate funds to states for use in providing zero-interest loans to qualified persons to carry out residential, commercial, industrial, and transportation energy efficiency and renewable generation projects contained in approved state energy conservation plans; and (2) the Reenergize America Loan Program Fund.

Requires the Secretary, in allocating funds, to consider: (1) the likely energy savings and renewable energy potential of the plans; (2) regional energy needs; and (3) the equitable distribution of funds among regions.

Requires states that seek to receive allocations to: (1) submit to the Secretary a five-year plan for the administration and distribution of funds; (2) agree to annual audits; and (3) reapply for a subsequent allocation at the end of the five-year period. Limits the amount of a loan provided by a state to $5 million and the term of a loan to four years.

Authorizes states that receive allocations to: (1) impose on loan recipients a fee to cover the costs incurred by the state in administering the loan; and (2) retain the return of principal from loans for the purpose of making additional loans.