Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Tax Certainty and
Growth Act of 2013''.

SEC. 2. SENSE OF THE SENATE REGARDING TAX REFORM.

    It is the sense of the Senate that Congress should undertake
comprehensive tax reform legislation to--
            (1) make our system fairer and simpler; and
            (2) promote economic growth.

SEC. 3. PERMANENT DOUBLING OF DEDUCTIONS FOR START-UP EXPENSES,
              ORGANIZATIONAL EXPENSES, AND SYNDICATION FEES.

    (a) Start-Up Expenses.--
            (1) In general.--Clause (ii) of section 195(b)(1)(A) of the
        Internal Revenue Code of 1986 is amended--
                    (A) by striking ``$5,000'' and inserting
                ``$10,000'', and
                    (B) by striking ``$50,000'' and inserting
                ``$60,000''.
            (2) Conforming amendment.--Subsection (b) of section 195 of
        the Internal Revenue Code of 1986 is amended by striking
        paragraph (3).
    (b) Organizational Expenses.--Subparagraph (B) of section 248 of
the Internal Revenue Code of 1986 is amended--
            (1) by striking ``$5,000'' and inserting ``$10,000'', and
            (2) by striking ``$50,000'' and inserting ``$60,000''.
    (c) Organization and Syndication Fees.--Clause (ii) of section
709(b)(1)(A) of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``$5,000'' and inserting ``$10,000'', and
            (2) by striking ``$50,000'' and inserting ``$60,000''.
    (d) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years ending on or after
the date of the enactment of this Act.

SEC. 4. CLARIFICATION OF CASH ACCOUNTING RULES FOR SMALL BUSINESS.

    (a) Cash Accounting Permitted.--
            (1) In general.--Section 446 of the Internal Revenue Code
        of 1986 (relating to general rule for methods of accounting) is
        amended by adding at the end the following new subsection:
    ``(g) Certain Small Business Taxpayers Permitted To Use Cash
Accounting Method Without Limitation.--
            ``(1) In general.--An eligible taxpayer shall not be
        required to use an accrual method of accounting for any taxable
        year.
            ``(2) Eligible taxpayer.--For purposes of this subsection,
        a taxpayer is an eligible taxpayer with respect to any taxable
        year if--
                    ``(A) for all prior taxable years beginning after
                December 31, 2013, the taxpayer (or any predecessor)
                met the gross receipts test of section 448(c), and
                    ``(B) the taxpayer is not subject to section 447 or
                448.''.
            (2) Expansion of gross receipts test.--
                    (A) In general.--Paragraph (3) of section 448(b) of
                such Code (relating to entities with gross receipts of
                not more than $5,000,000) is amended by striking
                ``$5,000,000'' in the text and in the heading and
                inserting ``$10,000,000''.
                    (B) Conforming amendments.--Section 448(c) of such
                Code is amended--
                            (i) by striking ``$5,000,000'' each place
                        it appears in the text and in the heading of
                        paragraph (1) and inserting ``$10,000,000'',
                        and
                            (ii) by adding at the end the following new
                        paragraph:
            ``(4) Inflation adjustment.--In the case of any taxable
        year beginning in a calendar year after 2014, the dollar amount
        contained in subsection (b)(3) and paragraph (1) of this
        subsection shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined
                under section 1(f)(3) for the calendar year in which
                the taxable year begins, by substituting `calendar year
                2013' for `calendar year 1992' in subparagraph (B)
                thereof.
                If any amount as adjusted under this subparagraph is
                not a multiple of $100,000, such amount shall be
                rounded to the nearest multiple of $100,000.''.
    (b) Clarification of Inventory Rules for Small Business.--
            (1) In general.--Section 471 of the Internal Revenue Code
        of 1986 (relating to general rule for inventories) is amended
        by redesignating subsection (c) as subsection (d) and by
        inserting after subsection (b) the following new subsection:
    ``(c) Small Business Taxpayers Not Required To Use Inventories.--
            ``(1) In general.--A qualified taxpayer shall not be
        required to use inventories under this section for a taxable
        year.
            ``(2) Treatment of taxpayers not using inventories.--If a
        qualified taxpayer does not use inventories with respect to any
        property for any taxable year beginning after December 31,
        2013, such property shall be treated as a material or supply
        which is not incidental.
            ``(3) Qualified taxpayer.--For purposes of this subsection,
        the term `qualified taxpayer' means--
                    ``(A) any eligible taxpayer (as defined in section
                446(g)(2)), and
                    ``(B) any taxpayer described in section
                448(b)(3).''.
            (2) Increased eligibility for simplified dollar-value lifo
        method.--Section 474(c) is amended by striking ``$5,000,000''
        and inserting ``the dollar amount in effect under section
        448(c)(1)''.
    (c) Effective Date and Special Rules.--
            (1) In general.--The amendments made by this section shall
        apply to taxable years beginning after December 31, 2013.
            (2) Change in method of accounting.--In the case of any
        taxpayer changing the taxpayer's method of accounting for any
        taxable year under the amendments made by this section--
                    (A) such change shall be treated as initiated by
                the taxpayer;
                    (B) such change shall be treated as made with the
                consent of the Secretary of the Treasury; and
                    (C) the net amount of the adjustments required to
                be taken into account by the taxpayer under section 481
                of the Internal Revenue Code of 1986 shall be taken
                into account over a period (not greater than 4 taxable
                years) beginning with such taxable year.

SEC. 5. PERMANENT EXTENSION OF EXPENSING LIMITATION.

    (a) Dollar Limitation.--Section 179(b)(1) of the Internal Revenue
Code of 1986 is amended by striking ``shall not exceed'' and all that
follows and inserting ``shall not exceed $250,000.''.
    (b) Reduction in Limitation.--Section 179(b)(2) of such Code is
amended by striking ``exceeds'' and all that follows and inserting
``exceeds $800,000.''.
    (c) Inflation Adjustment.--Subsection (b) of section 179 of such
Code is amended by adding at the end the following new paragraph:
            ``(6) Inflation adjustment.--
                    ``(A) In general.--In the case of any taxable year
                beginning in a calendar year after 2014, the $250,000
                in paragraph (1) and the $800,000 amount in paragraph
                (2) shall each be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment
                        determined under section 1(f)(3) for the
                        calendar year in which the taxable year begins,
                        by substituting `calendar year 2013' for
                        `calendar year 1992' in subparagraph (B)
                        thereof.
                    ``(B) Rounding.--
                            ``(i) Dollar limitation.--If the amount in
                        paragraph (1) as increased under subparagraph
                        (A) is not a multiple of $1,000, such amount
                        shall be rounded to the nearest multiple of
                        $1,000.
                            ``(ii) Phaseout amount.--If the amount in
                        paragraph (2) as increased under subparagraph
                        (A) is not a multiple of $10,000, such amount
                        shall be rounded to the nearest multiple of
                        $10,000.''.
    (d) Computer Software.--Section 179(d)(1)(A)(ii) of such Code is
amended by striking ``and before 2014''.
    (e) Election.--Section 179(c)(2) of such Code is amended by
striking ``and before 2014''.
    (f) Special Rules for Treatment of Qualified Real Property.--
            (1) In general.--Section 179(f)(1) of such Code is amended
        by striking ``beginning in 2010, 2011, 2012, or 2013'' and
        inserting ``beginning after 2009''.
            (2) Conforming amendment.--Section 179(f) of such Code is
        amended by striking paragraph (4).
    (g) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2013.

SEC. 6. EXTENSION OF BONUS DEPRECIATION.

    (a) In General.--Paragraph (2) of section 168(k) of the Internal
Revenue Code of 1986 is amended--
            (1) by striking ``January 1, 2015'' in subparagraph (A)(iv)
        and inserting ``January 1, 2016'', and
            (2) by striking ``January 1, 2014'' each place it appears
        and inserting ``January 1, 2015''.
    (b) Special Rule for Federal Long-Term Contracts.--Clause (ii) of
section 460(c)(6)(B) of the Internal Revenue Code of 1986 is amended by
striking ``January 1, 2014 (January 1, 2015'' and inserting ``January
1, 2015 (January 1, 2016''.
    (c) Conforming Amendments.--
            (1) The heading for subsection (k) of section 168 of the
        Internal Revenue Code of 1986 is amended by striking ``January
        1, 2014'' and inserting ``January 1, 2015''.
            (2) The heading for clause (ii) of section 168(k)(2)(B) of
        such Code is amended by striking ``Pre-january 1, 2014'' and
        inserting ``Pre-january 1, 2015''.
            (3) Section 168(k)(4)(D) is amended by striking ``and'' at
        the end of clause (ii), by striking the period at the end of
        clause (iii) and inserting a comma, and by adding at the end
        the following new clauses:
                            ``(iv) `January 1, 2015' shall be
                        substituted for `January 1, 2016' in
                        subparagraph (A)(iv) thereof, and
                            ``(v) `January 1, 2014' shall be
                        substituted for `January 1, 2015' each place it
                        appears in subparagraph (A) thereof.''.
            (4) Section 168(l)(4) of such Code is amended by striking
        ``and'' at the end of subparagraph (A), by redesignating
        subparagraph (B) as subparagraph (C), and by inserting after
        subparagraph (A) the following new subparagraph:
                    ``(B) by substituting `January 1, 2014' for
                `January 1, 2015' in clause (i) thereof, and''.
            (5) Subparagraph (C) of section 168(n)(2) of such Code is
        amended by striking ``January 1, 2014'' and inserting ``January
        1, 2015''.
            (6) Subparagraph (D) of section 1400L(b)(2) of such Code is
        amended by striking ``January 1, 2014'' and inserting ``January
        1, 2015''.
            (7) Subparagraph (B) of section 1400N(d)(3) of such Code is
        amended by striking ``January 1, 2014'' and inserting ``January
        1, 2015''.
    (d) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2013, in taxable
years ending after such date.

SEC. 7. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED
              LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS
              AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS.

    (a) In General.--Clauses (iv), (v), and (ix) of section
168(e)(3)(E) of the Internal Revenue Code of 1986 are each amended by
striking ``January 1, 2014'' and inserting ``January 1, 2015''.
    (b) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2013.

Output: Small Business Tax Certainty and Growth Act of 2013 - Expresses the sense of the Senate that Congress should undertake comprehensive tax reform to make the tax system fairer and simpler and to promote economic growth. Amends the Internal Revenue Code to: (1) make permanent the increased tax deductions for business start-up expenditures, organizational expenditures, and organization and syndication fees; (2) allow the cash accounting method for businesses whose gross receipts do not exceed $10 million (currently, $5 million); (3) exempt businesses whose gross receipts do not exceed $10 million from the requirement to use inventories; (4) make permanent the $250,000 allowance for expensing business assets, including computer software; (5) extend for one year the additional depreciation allowance for business assets; and (6) extend through 2014 the 15-year straight-line depreciation allowance for qualified leasehold, restaurant, and retail improvements.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Flood Control Credit Act of 2013''.

SEC. 2. TRANSFER OF EXCESS WORK-IN-KIND CREDIT.

    (a) In General.--Subject to subsection (b), the Secretary of the
Army may apply credit for in-kind contributions provided by a non-
Federal interest that is in excess of the required non-Federal cost-
share for a water resources study or project, including credit for in-
kind contributions provided to accelerate completion of a water
resources study or project, toward the required non-Federal cost-share
for a different water resources study or project.
    (b) Restrictions.--
            (1) In general.--Except for subsection (a)(4)(D)(i) of that
        section, the requirements of section 221 of the Flood Control
        Act of 1970 (42 U.S.C. 1962d-5b) (as amended by section 3 of
        this Act) shall apply to any credit under this section.
            (2) Conditions.--Credit in excess of the non-Federal cost-
        share for a study or project may be approved under this section
        only if--
                    (A) the non-Federal interest submits a
                comprehensive plan to the Secretary that identifies--
                            (i) the studies and projects for which the
                        non-Federal interest intends to provide in-kind
                        contributions for credit that is in excess of
                        the non-Federal cost share for the study or
                        project; and
                            (ii) the studies and projects to which that
                        excess credit would be applied;
                    (B) the Secretary approves the comprehensive plan;
                and
                    (C) the total amount of credit does not exceed the
                total non-Federal cost-share for the studies and
                projects in the approved comprehensive plan.
    (c) Additional Criteria.--In evaluating a request to apply credit
in excess of the non-Federal cost-share for a study or project toward a
different study or project, the Secretary shall consider whether
applying that credit will--
            (1) help to expedite the completion of a project or group
        of projects;
            (2) reduce costs to the Federal Government; and
            (3) aid the completion of a project that provides
        significant flood risk reduction or environmental benefits.
    (d) Report.--
            (1) Deadlines.--
                    (A) In general.--Not later than 2 years after the
                date of enactment of this Act, the Secretary shall
                submit to the Committee on Transportation and
                Infrastructure of the House of Representatives and the
                Committee on Environment and Public Works of the Senate
                an interim report on the use of the authority under
                this section.
                    (B) Final report.--Not later than 5 years after the
                date of enactment of this Act, the Secretary shall
                submit to the Committee on Transportation and
                Infrastructure of the House of Representatives and the
                Committee on Environment and Public Works of the Senate
                a final report on the use of the authority under this
                section.
            (2) Inclusions.--The reports described in paragraph (1)
        shall include--
                    (A) a description of the use of the authority under
                this section during the reporting period;
                    (B) an assessment of the impact of the authority
                under this section on the time required to complete
                projects; and
                    (C) an assessment of the impact of the authority
                under this section on other water resources projects.

SEC. 3. CREDIT FOR IN-KIND CONTRIBUTIONS.

    (a) In General.--Section 221(a)(4) of the Flood Control Act of 1970
(42 U.S.C. 1962d-5b(a)(4)) is amended--
            (1) in subparagraph (A), in the matter preceding clause (i)
        by inserting ``or a project under an environmental
        infrastructure assistance program'' after ``law'';
            (2) in subparagraph (C), by striking ``In any case'' and
        all that follows through the period at the end and inserting
        the following:
                            ``(i) Construction.--
                                    ``(I) In general.--In any case in
                                which the non-Federal interest is to
                                receive credit under subparagraph (A)
                                for the cost of construction carried
                                out by the non-Federal interest before
                                execution of a partnership agreement
                                and that construction has not been
                                carried out as of the date of enactment
                                of this subparagraph, the Secretary and
                                the non-Federal interest shall enter
                                into an agreement under which the non-
                                Federal interest shall carry out such
                                work prior to the non-Federal interest
                                initiating construction or issuing a
                                written notice to proceed for the
                                construction.
                                    ``(II) Eligibility.--Construction
                                that is carried out after the execution
                                of an agreement to carry out work
                                described in subclause (I) and any
                                design activities that are required for
                                that construction, even if the design
                                activity is carried out prior to the
                                execution of the agreement to carry out
                                work, shall be eligible for credit.
                            ``(ii) Planning.--
                                    ``(I) In general.--In any case in
                                which the non-Federal interest is to
                                receive credit under subparagraph (A)
                                for the cost of planning carried out by
                                the non-Federal interest before
                                execution of a feasibility cost sharing
                                agreement, the Secretary and the non-
                                Federal interest shall enter into an
                                agreement under which the non-Federal
                                interest shall carry out such work
                                prior to the non-Federal interest
                                initiating that planning.
                                    ``(II) Eligibility.--Planning that
                                is carried out by the non-Federal
                                interest after the execution of an
                                agreement to carry out work described
                                in subclause (I) shall be eligible for
                                credit.'';
            (3) in subparagraph (D)(iii), by striking ``sections 101
        and 103'' and inserting ``sections 101(a)(2) and 103(a)(1)(A)
        of the Water Resources Development Act of 1986 (33 U.S.C.
        2211(a)(2); 33 U.S.C. 2213(a)(1)(A))'';
            (4) by redesignating subparagraph (E) as subparagraph (H);
            (5) by inserting after subparagraph (D) the following:
                    ``(E) Analysis of costs and benefits.--In the
                evaluation of the costs and benefits of a project, the
                Secretary shall not consider construction carried out
                by a non-Federal interest under this subsection as part
                of the future without project condition.
                    ``(F) Transfer of credit between separable elements
                of a project.--Credit for in-kind contributions
                provided by a non-Federal interest, under this section
                or section 104 of the Water Resources Development Act
                of 1986 (33 U.S.C. 2214), that are in excess of the
                non-Federal cost share for an authorized separable
                element of a project may be applied toward the non-
                Federal cost share for a different authorized separable
                element of the same project or toward another
                authorized project, within the same watershed, for
                which the non-Federal interest has a cost share
                responsibility.
                    ``(G) Application of credit.--To the extent that
                credit for in-kind contributions, as limited by
                subparagraph (D), and credit for required land,
                easements, rights-of-way, dredged material disposal
                areas, and relocations provided by the non-Federal
                interest exceed the non-Federal share of the cost of
                construction of a project other than a navigation
                project, the Secretary shall reimburse the difference
                to the non-Federal interest, subject to the
                availability of funds.''; and
            (6) in subparagraph (H) (as redesignated by paragraph
        (4))--
                    (A) in clause (i), by inserting ``, and to water
                resources projects authorized prior to the date of
                enactment of the Water Resources Development Act of
                1986 (Public Law 99-662), if correction of design
                deficiencies is necessary'' before the period at the
                end; and
                    (B) by striking clause (ii) and inserting the
                following:
                                            ``(ii) Authorization in
                                        addition to specific credit
                                        provision.--In any case in
                                        which a specific provision of
                                        law authorizes credit for in-
                                        kind contributions provided by
                                        a non-Federal interest before
                                        the date of execution of a
                                        partnership agreement, the
                                        Secretary may apply the
                                        authority provided in this
                                        paragraph to allow credit for
                                        in-kind contributions provided
                                        by the non-Federal interest on
                                        or after the date of execution
                                        of the partnership
                                        agreement.''.
    (b) Applicability.--Section 2003(e) of the Water Resources
Development Act of 2007 (42 U.S.C. 1962d-5b note) is amended by
inserting ``, or construction of design deficiency corrections on the
project,'' after ``construction on the project''.
    (c) Effective Date.--The amendments made by subsections (a) and (b)
take effect on November 8, 2007.
    (d) Guidelines.--
            (1) In general.--Not later than 1 year after the date of
        enactment of this Act, the Secretary of the Army shall update
        any guidance or regulations for carrying out section 221(a)(4)
        of the Flood Control Act of 1970 (42 U.S.C. 1962d-5b(a)(4)) (as
        amended by subsection (a)) that are in existence on the date of
        enactment of this Act or issue new guidelines, as determined to
        be appropriate by the Secretary.
            (2) Inclusions.--Any guidance, regulations, or guidelines
        updated or issued under paragraph (1) shall include, at a
        minimum--
                    (A) the milestone for executing an in-kind
                memorandum of understanding for construction by a non-
                Federal interest;
                    (B) criteria and procedures for evaluating a
                request to execute an in-kind memorandum of
                understanding for construction by a non-Federal
                interest that is earlier than the milestone under
                subparagraph (A) for that execution; and
                    (C) criteria and procedures for determining whether
                work carried out by a non-Federal interest is integral
                to a project.
            (3) Public and stakeholder participation.--Before issuing
        any new or revised guidance, regulations, or guidelines or any
        subsequent updates to those documents, the Secretary shall--
                    (A) consult with affected non-Federal interests;
                    (B) publish the proposed guidelines developed under
                this subsection in the Federal Register; and
                    (C) provide the public with an opportunity to
                comment on the proposed guidelines.
    (e) Interim Period.--During the period beginning on the date of
enactment of this Act and ending on the date on which guidance,
regulations, or guidelines are updated or issued under subsection (d),
the Secretary shall process credit under section 104 of the Water
Resources Development Act of 1986 (33 U.S.C. 2214), upon request of a
non-Federal interest, if--
            (1) the applicable non-Federal work meets the requirements
        for credit under section 104; and
            (2) the applicable non-Federal work does not meet the
        requirements for credit under existing guidelines for section
        221 of the Flood Control Act of 1970 (42 U.S.C. 1962d-5b).
    (f) Availability of Credit.--Credit for in-kind contributions
authorized under section 221 of the Flood Control Act of 1970 (42
U.S.C. 1962d-5b) or section 104 of the Water Resources Development Act
of 1986 (33 U.S.C. 2214) shall be available for work performed by a
non-Federal interest on any separable element of a project following
the identification by the Secretary of project alternatives as part of
a feasibility study or a general or limited reevaluation report.
    (g) Other Credit.--Nothing in section 221(a)(4) of the Flood
Control Act of 1970 (42 U.S.C. 1962d-5b(a)(4)) (as amended by
subsection (a)) affects any eligibility for credit under section 104 of
the Water Resources Development of 1986 (33 U.S.C. 2214) that was
approved by the Secretary prior to the date of enactment of this Act.

Output: Flood Control Credit Act of 2013 - Authorizes the Secretary of the Army to apply credit for in-kind contributions by a non-federal interest that exceed the required non-federal cost-share for a water resources study or project, including credit for in-kind contributions provided to accelerate completion of such a study or project, toward the required non-federal cost-share for a different water resources study or project. Allows credit in excess of non-federal cost-share for a study or project to be approved only if: (1) the non-federal interest submits a comprehensive plan to the Secretary that identifies the studies and projects for which it intends to provide in-kind contributions for credit that is in excess of the non-federal cost share for the study or project and the studies and projects to which that excess credit would be applied, (2) the Secretary approves such plan, and (3) the total amount of credit does not exceed the total non-federal cost-share for the studies and projects in the approved plan. Directs the Secretary to consider whether applying such credit will: (1) help to expedite the completion of a project or group of projects, (2) reduce federal government costs, and (3) aid the completion of a project that provides significant flood risk reduction or environmental benefits. Amends the Flood Control Act of 1970 to:   allow a partnership agreement for the construction of a water resources project to require the Secretary to credit the value of in-kind contributions made by the non-federal interest toward the non-federal share of the cost of a project under an environmental infrastructure assistance program;  require the Secretary and the non-federal interest, in any case in which the non-federal interest is to receive credit for the cost of construction it carried out before execution of a partnership agreement and such construction has not been carried out as of the date of enactment of this Act, to enter into an agreement under which the non-federal interest shall carry out such work prior to initiating construction or issuing a written notice to proceed for the construction;  provide that construction that is carried out after the execution of such an agreement, and any design activities that are required for that construction, shall be eligible for credit;  allow credit for in-kind contributions provided by a non-federal interest that are in excess of the non-federal cost share for an authorized separable element of a project to be applied toward the non-federal cost share for a different authorized separable element of the same project or toward another authorized project, within the same watershed, for which the non-federal interest has a cost share responsibility; and  require the Secretary, to the extent that credit for in-kind contributions and credit for required land, easements, rights-of-way, dredged material disposal areas, and relocations provided by the non-federal interest exceed the non-federal share of the cost of construction of a project other than a navigation project, to reimburse the difference to the non-federal interest.   Requires credit for in-kind contributions authorized for a water resources project under the Flood Control Act of 1970 or a flood control project under the Water Resources Development Act of 1986 to be available for work performed by a non-federal interest on any separable element of a project following the identification by the Secretary of project alternatives as part of a feasibility study or a general or limited reevaluation report.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Relief for Long-Term Care Act of
2008''.

SEC. 2. CREDIT FOR LONG-TERM CARE INSURANCE PREMIUMS AND FOR TAXPAYERS
              WITH LONG-TERM CARE NEEDS.

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

``SEC. 25E. CREDIT FOR LONG-TERM CARE INSURANCE PREMIUMS AND FOR
              TAXPAYERS WITH LONG-TERM CARE NEEDS.

    ``(a) Allowance of Credit.--
            ``(1) In general.--There shall be allowed as a credit
        against the tax imposed by this chapter for the taxable year an
        amount equal to the sum of--
                    ``(A) eligible long-term care premiums (as defined
                in section 213(d)(10)) paid during the taxable year for
                coverage for the taxpayer and the taxpayer's spouse and
                dependents under a qualified long-term care insurance
                contract (as defined in section 7702B(b)); and
                    ``(B) the long-term care amount multiplied by the
                number of applicable individuals with respect to whom
                the taxpayer is an eligible caregiver for the taxable
                year.
            ``(2) Long-term care amount.--For purposes of paragraph
        (1), the long-term care amount shall be determined in
        accordance with the following table:

``For taxable years                                       The long-term
   beginning in calender year--                        care amount is--
        2009...............................................     $1,000
        2010...............................................     $1,500
        2011...............................................     $2,000
        2012...............................................     $2,500
        2013 or thereafter.................................     $3,000.
    ``(b) Limitation Based on Adjusted Gross Income.--
            ``(1) In general.--The amount of the credit allowable under
        subsection (a) shall be reduced (but not below zero) by $100
        for each $1,000 (or fraction thereof) by which the taxpayer's
        modified adjusted gross income exceeds the threshold amount.
        For purposes of the preceding sentence, the term `modified
        adjusted gross income' means adjusted gross income increased by
        any amount excluded from gross income under section 911, 931,
        or 933.
            ``(2) Threshold amount.--For purposes of paragraph (1), the
        term `threshold amount' means--
                    ``(A) $150,000 in the case of a joint return, and
                    ``(B) $75,000 in any other case.
            ``(3) Coordination.--For purposes of this section, the
        reduction under paragraph (1) shall be treated as first being a
        reduction in the long-term care amount to the extent thereof.
            ``(4) Indexing.--In the case of any taxable year beginning
        in a calendar year after 2009, each dollar amount contained in
        paragraph (2) shall be increased by an amount equal to the
        product of--
                    ``(A) such dollar amount, and
                    ``(B) the medical care cost adjustment determined
                under section 213(d)(10)(B)(ii) for the calendar year
                in which the taxable year begins, determined by
                substituting `August 2008' for `August 1996' in
                subclause (II) thereof.
        If any increase determined under the preceding sentence is not
        a multiple of $50, such increase shall be rounded to the next
        lowest multiple of $50.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Applicable individual.--
                    ``(A) In general.--The term `applicable individual'
                means, with respect to any taxable year, any individual
                who has been certified, before the due date for filing
                the return of tax for the taxable year (without
                extensions), by a physician (as defined in section
                1861(r)(1) of the Social Security Act) as being an
                individual with long-term care needs described in
                subparagraph (B) for a period--
                            ``(i) which is at least 180 consecutive
                        days, and
                            ``(ii) a portion of which occurs within the
                        taxable year.
                Notwithstanding the preceding sentence, a certification
                shall not be treated as valid unless it is made within
                the 39\1/2\ month period ending on such due date (or
                such other period as the Secretary prescribes).
                    ``(B) Individuals with long-term care needs.--An
                individual is described in this subparagraph if the
                individual meets any of the following requirements:
                            ``(i) The individual is at least 6 years of
                        age and--
                                    ``(I) is unable to perform (without
                                substantial assistance from another
                                individual) at least 3 activities of
                                daily living (as defined in section
                                7702B(c)(2)(B)) due to a loss of
                                functional capacity, or
                                    ``(II) requires substantial
                                supervision to protect such individual
                                from threats to health and safety due
                                to severe cognitive impairment and is
                                unable to preform, without reminding or
                                cuing assistance, at least 1 activity
                                of daily living (as so defined) or to
                                the extent provided in regulations
                                prescribed by the Secretary (in
                                consultation with the Secretary of
                                Health and Human Services), is unable
                                to engage in age appropriate
                                activities.
                            ``(ii) The individual is at least 2 but not
                        6 years of age and is unable due to a loss of
                        functional capacity to perform (without
                        substantial assistance from another individual)
                        at least 2 of the following activities: eating,
                        transferring, or mobility.
                            ``(iii) The individual is under 2 years of
                        age and requires specific durable medical
                        equipment by reason of a severe health
                        condition or requires a skilled practitioner
                        trained to address the individual's condition
                        to be available if the individual's parents or
                        guardians are absent.
            ``(2) Eligible caregiver.--
                    ``(A) In general.--A taxpayer shall be treated as
                an eligible caregiver for any taxable year with respect
                to the following individuals:
                            ``(i) The taxpayer.
                            ``(ii) The taxpayer's spouse.
                            ``(iii) An individual with respect to whom
                        the taxpayer is allowed a deduction under
                        section 151(c) for the taxable year.
                            ``(iv) An individual who would be described
                        in clause (iii) for the taxable year if the
                        requirements of subparagraph (B) are met with
                        respect to the individual in lieu of the
                        support test under subsection (c)(1)(D) or
                        (d)(1)(C) of section 152.
                    ``(B) Residency test.--The requirements of this
                subparagraph are met if an individual has as his
                principal place of abode the home of the taxpayer and--
                            ``(i) in the case of an individual who is
                        an ancestor or descendant of the taxpayer or
                        the taxpayer's spouse, is a member of the
                        taxpayer's household for over half the taxable
                        year, or
                            ``(ii) in the case of any other individual,
                        is a member of the taxpayer's household for the
                        entire taxable year.
                    ``(C) Special rules where more than 1 eligible
                caregiver.--
                            ``(i) In general.--If more than 1
                        individual is an eligible caregiver with
                        respect to the same applicable individual for
                        taxable years ending with or within the same
                        calendar year, a taxpayer shall be treated as
                        the eligible caregiver if each such individual
                        (other than the taxpayer) files a written
                        declaration (in such form and manner as the
                        Secretary may prescribe) that such individual
                        will not claim such applicable individual for
                        the credit under this section.
                            ``(ii) No agreement.--If each individual
                        required under clause (i) to file a written
                        declaration under clause (i) does not do so,
                        the individual with the highest adjusted gross
                        income shall be treated as the eligible
                        caregiver.
                            ``(iii) Married individuals filing
                        separately.--In the case of married individuals
                        filing separately, the determination under this
                        subparagraph as to whether the husband or wife
                        is the eligible caregiver shall be made under
                        the rules of clause (ii) (whether or not one of
                        them has filed a written declaration under
                        clause (i)).
    ``(d) Identification Requirement.--No credit shall be allowed under
this section to a taxpayer with respect to any applicable individual
unless the taxpayer includes the name and taxpayer identification
number of such individual, and the identification number of the
physician certifying such individual, on the return of tax for the
taxable year.
    ``(e) Taxable Year Must Be Full Taxable Year.--Except in the case
of a taxable year closed by reason of the death of the taxpayer, no
credit shall be allowable under this section in the case of a taxable
year covering a period of less than 12 months.
    ``(f) Coordination With Other Deductions.--Any amount paid by a
taxpayer for any qualified long-term care insurance contract to which
subsection (a) applies shall not be taken into account in computing the
amount allowable to the taxpayer as a deduction under section 162(l) or
213(a).''.
    (b) Conforming Amendments.--
            (1) Section 6213(g)(2) of such Code is amended by striking
        ``and'' at the end of subparagraph (L), by striking the period
        at the end of subparagraph (M) and inserting ``, and'', and by
        inserting after subparagraph (M) the following new
        subparagraph:
                    ``(N) an omission of a correct TIN or physician
                identification required under section 25E(d) (relating
                to credit for taxpayers with long-term care needs) to
                be included on a return.''.
            (2) The table of sections for subpart A of part IV of
        subchapter A of chapter 1 of such Code is amended by inserting
        after the item relating to section 25D the following new item:

``Sec. 25E. Credit for long-term care insurance premiums and for
                            taxpayers with long-term care needs.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2008.

Output: Tax Relief for Long-Term Care Act of 2008 - Amends the Internal Revenue Code to allow a tax credit for long-term care insurance premiums and for care provided by a caregiver to a family member or dependent with long-term care needs who resides with such caregiver. Phases in a maximum credit amount of $3,000 between 2009 and 2013. Reduces such credit amount for a taxpayer whose adjusted gross income exceeds $75,000 ($150,000 in the case of a joint return).


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``SCORE for Small Business Act of
2012''.

SEC. 2. SCORE REAUTHORIZATION.

    (a) In General.--Section 20 of the Small Business Act (15 U.S.C.
631 note) is amended--
            (1) by redesignating subsection (j) as subsection (f); and
            (2) by adding at the end the following:
    ``(g) SCORE Program.--There are authorized to be appropriated to
the Administrator to carry out the SCORE program authorized by section
8(b)(1) such sums as are necessary for the Administrator to make grants
or enter into cooperative agreements in a total amount that does not
exceed--
            ``(1) $13,000,000 in fiscal year 2013;
            ``(2) $15,000,000 in fiscal year 2014; and
            ``(3) $17,000,000 in fiscal year 2015.''.

SEC. 3. SCORE PROGRAM.

    Section 8 of the Small Business Act (15 U.S.C. 637) is amended--
            (1) in subsection (b)(1)(B), by striking `` a Service Corps
        of Retired Executives (SCORE)'' and inserting ``the SCORE
        program described in subsection (c)''; and
            (2) by striking subsection (c) and inserting the following:
    ``(c) SCORE Program.--
            ``(1) Definition.--In this subsection, the term `SCORE
        program' means the SCORE program authorized by subsection
        (b)(1)(B).
            ``(2) Volunteers.--
                    ``(A) In general.--A volunteer participating in the
                SCORE program shall--
                            ``(i) based on the business experience and
                        knowledge of the volunteer--
                                    ``(I) provide at no cost to
                                individuals who own, or aspire to own,
                                small business concerns personal
                                counseling, mentoring, and coaching
                                relating to the process of starting,
                                expanding, managing, buying, and
                                selling a business; and
                                    ``(II) facilitate low-cost
                                education workshops for individuals who
                                own, or aspire to own, small business
                                concerns; and
                            ``(ii) as appropriate, use tools,
                        resources, and expertise of other organizations
                        to carry out the SCORE program.
                    ``(B) Orientation.--The Administrator, in
                consultation with the SCORE Association, shall ensure
                that each volunteer participating in the SCORE program
                is adequately oriented and trained in the areas and
                disciplines necessary to ensure successful, outcome-
                oriented client interactions relating to the services
                provided by the SCORE program.
            ``(3) Plans and goals.--
                    ``(A) Outreach.--The Administrator, in consultation
                with the SCORE Association, shall ensure that the SCORE
                program and each chapter of the SCORE program develop
                and implement plans and goals for outreach to
                individuals in rural, ethnically diverse, minority, and
                underserved communities, including a plan to recruit
                more diverse counselors.
                    ``(B) Service.--The Administrator, in consultation
                with the SCORE Association, shall ensure that the SCORE
                program and each chapter of the SCORE program develop
                and implement plans and goals to more effectively and
                efficiently provide services to individuals in rural
                areas, economically disadvantaged communities, and
                other traditionally underserved communities, including
                plans for electronic initiatives, web-based
                initiatives, chapter expansion, partnerships, and the
                development of new skills by volunteers participating
                in the SCORE program.
            ``(4) Annual report.--The SCORE Association shall submit to
        the Administrator an annual report that contains--
                    ``(A) the number of individuals counseled or
                trained under the SCORE program;
                    ``(B) the number of hours of counseling provided
                under the SCORE program; and
                    ``(C) to the extent possible--
                            ``(i) the number of small business concerns
                        formed with assistance from the SCORE program;
                            ``(ii) the number of small business
                        concerns expanded with assistance from the
                        SCORE program; and
                            ``(iii) the number of jobs created with
                        assistance from the SCORE program.
            ``(5) Privacy requirements.--
                    ``(A) In general.--Neither the Administrator nor
                the SCORE Association may disclose the name, address,
                or telephone number of any individual or small business
                concern receiving assistance from the SCORE Association
                without the consent of such individual or small
                business concern, unless--
                            ``(i) the Administrator is ordered to make
                        such a disclosure by a court in any civil or
                        criminal enforcement action initiated by a
                        Federal or State agency; or
                            ``(ii) the Administrator determines such a
                        disclosure to be necessary for the purpose of
                        conducting a financial audit of the SCORE
                        program, in which case disclosure shall be
                        limited to the information necessary for the
                        audit.
                    ``(B) Administrator use of information.--This
                subsection shall not--
                            ``(i) restrict the access of the
                        Administrator to program activity data; or
                            ``(ii) prevent the Administrator from using
                        client information to conduct client surveys.
                    ``(C) Regulations.--
                            ``(i) In general.--The Administrator shall
                        issue regulations to establish standards for--
                                    ``(I) disclosures with respect to
                                financial audits under paragraph
                                (1)(B); and
                                    ``(II) conducting client surveys,
                                including standards for oversight of
                                the surveys and for dissemination and
                                use of client information.
                            ``(ii) Maximum privacy protection.--The
                        regulations issued under this paragraph shall,
                        to the extent practicable, provide for the
                        maximum amount of privacy protection.
                            ``(iii) Inspector general.--Until the
                        effective date of the regulations issued under
                        this paragraph, any client survey and the use
                        of any client information shall be approved by
                        the Inspector General of the Administration,
                        who shall include any such approval in the
                        semi-annual report of the Inspector General.''.

SEC. 4. TECHNICAL AND CONFORMING AMENDMENTS.

    (a) Small Business Act.--The Small Business Act (15 U.S.C. 631 et
seq.) is amended--
            (1) in section 7(m)(3)(A)(i)(VIII) (15 U.S.C.
        636(m)(3)(A)(i)(VIII)), by striking ``Service Corps of Retired
        Executives'' and inserting ``SCORE program''; and
            (2) in section 33(b)(2) (15 U.S.C. 657c(b)(2)), by striking
        ``Service Corps of Retired Executives'' and inserting ``SCORE
        program''.
    (b) Other Laws.--Section 621 of the Children's Health Insurance
Program Reauthorization Act of 2009 (15 U.S.C. 657p) is amended--
            (1) in subsection (a), by striking paragraph (4) and
        inserting the following:
            ``(4) the term `SCORE program' means the SCORE program
        authorized by section 8(b)(1)(B) of the Small Business Act (15
        U.S.C. 637(b)(1)(B));''; and
            (2) in subsection (b)(4)(A)(iv), by striking ``Service
        Corps of Retired Executives'' and inserting ``SCORE program''.

Output:
SCORE for Small Business Act of 2012 - Amends the Small Business Act to reauthorize for FY2013-FY2015 the SCORE program (the Service Corps of Retired Executives, which provides free mentoring and related services to small businesses).

Requires the Administrator of the Small Business Administration (SBA) to ensure that SCORE volunteers are adequately oriented and trained in areas and disciplines necessary to ensure successful, outcome-oriented interactions relating to services provided by the SCORE program.

 Directs the Administrator to ensure that the SCORE program and each SCORE chapter develop and implement plans and goals: (1) for outreach to individuals in rural, ethnically diverse, minority, and underserved communities; and (2) to more effectively and efficiently provide services to individuals in such communities.

Requires the SCORE Association to report annually to the Administrator on SCORE counseling and training, as well as on the number of small businesses created or expanded with SCORE assistance.

Outlines privacy requirements of the Administrator and the SCORE Association with respect to the disclosure of information concerning businesses assisted under the SCORE program.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Air Marshals and Safe Sky
Act of 2001''.

SEC. 2. PROGRAM ESTABLISHED.

    (a) In General.--Chapter 37 of title 28, United States Code, is
amended by adding at the end the following:
``Sec. 570. Federal air marshals program
    ``(a) Definitions.--In this section:
            ``(1) Aircraft.--The term `aircraft' has the meaning given
        that term in section 40102 of title 49.
            ``(2) Air transportation.--The term `air transportation'
        has the meaning given that term in section 40102 of title 49.
            ``(3) Program.--The term `program' means the program
        established under subsection (c).
            ``(4) Units of local government.--The term `units of local
        government' includes an airport authority.
    ``(b) Responsibility for Airport and Aircraft Safety.--This section
shall govern the security at airports and on board commercial aircraft.
    ``(c) Federal Air Marshals Program.--
            ``(1) Goal.--The goal of the program is to provide maximum
        security at airports and on board commercial aircraft by having
        the Federal Government be responsible for all phases of
        security for air passengers.
            ``(2) Establishment of federal air marshals program.--
                    ``(A) Establishment.--The Attorney General shall
                establish a Federal Air Marshals program consisting of
                Federal Air Marshals, including the Federal Air
                Marshals participating in the Federal Air Marshals
                Program being administered by the Federal Aviation
                Administration before the effective date of this
                section, and Deputy Federal Air Marshals in order to
                provide maximum security at airports and on board
                commercial aircraft.
                    ``(B) Federal air marshals.--Federal Air Marshals
                shall serve for the purpose of enforcing Federal laws
                that regulate security at airports and on board
                commercial aircraft, including laws relating to acts of
                terrorism, hijacking, or aircraft piracy and laws
                relating to violent, abusive, or disruptive behavior by
                passengers in air transportation.
                    ``(C) Deputy federal air marshals.--
                            ``(i) In general.--The Attorney General
                        shall deputize individuals described in clause
                        (ii) as Deputy Federal Air Marshals for the
                        purpose of augmenting and assisting Federal Air
                        Marshals.
                            ``(ii) Personnel.--The Attorney General
                        shall utilize retired military personnel,
                        retired Federal, State, and local law
                        enforcement personnel, and active-duty Federal,
                        State, and local law enforcement personnel from
                        other government departments and agencies as
                        Deputy Federal Air Marshals.
                            ``(iii) Compensation.--The Attorney General
                        may employ personnel described in clause (ii)--
                                    ``(I) as volunteers;
                                    ``(II) by paying a reasonable per
                                diem;
                                    ``(III) by employing a fee-for-
                                service or contract arrangement; or
                                    ``(IV) using any other method
                                authorized by law.
            ``(3) Consultation.--In establishing the program, the
        Attorney General shall consult with appropriate officials of--
                    ``(A) the United States Government (including the
                Administrator of the Federal Aviation Administration or
                his designated representative); and
                    ``(B) State and local governments in any geographic
                area in which the program may operate.
            ``(4) Certification, training and examination of air
        marshals; prior approval of employer to serve as deputy air
        marshal.--
                    ``(A) In general.--Under the program, the Attorney
                General shall provide appropriate training and
                supervision of all air marshals, as well as appropriate
                background and fitness examination of eligible
                candidates as part of their certification.
                    ``(B) Employer approval.--Active Federal, State, or
                local law enforcement officers who serve as Deputy
                Federal Air Marshals shall receive approval to
                participate in the program from their employer.
    ``(d) Powers and Status of Federal Air Marshals and Deputy Air
Marshals.--
            ``(1) In general.--Subject to paragraph (2), Federal Air
        Marshals and Deputy Federal Air Marshals may arrest and
        apprehend an individual suspected of violating any Federal law
        relating to security at airports or on board aircraft,
        including any individual who violates a provision subject to a
        civil penalty under section 46301, 46302, 46303, 46314, 46318,
        46502, 46504, 46505, or 46507 of title 49, or who commits an
        act described in section 46506 of title 49, or who violates a
        provision subject to a criminal penalty under sections 32 and
        37 of title 18.
            ``(2) Limitation.--The powers granted to a Deputy Federal
        Air Marshal shall be limited to enforcing Federal laws relating
        to security at airports or on board aircraft.
    ``(e) Statutory Construction.--Nothing in this section may be
construed to--
            ``(1) grant any Federal Air Marshal or Deputy Federal Air
        Marshal the power to enforce any Federal law that is not
        described in subsection (d); or
            ``(2) limit the authority that a Federal, State, or local
        law enforcement officer may otherwise exercise in the officer's
        capacity under any other applicable law.
    ``(f) Regulations.--The Attorney General shall promulgate such
regulations as may be necessary to carry out this section.
    ``(g) Cost Sharing.--The costs of the program shall be paid by--
            ``(1) the airlines in an amount not less than the amount
        (as adjusted for inflation after the effective date of this
        section) the airlines were paying for airport security on the
        date before the effective date of this section;
            ``(2) State and units of local government in an amount not
        less than the amount (as adjusted for inflation after the
        effective date of this section) the States and units of local
        government were paying for airport security on the date before
        the effective date of this section; and
            ``(3) the Federal Government.
    ``(h) Authorization of Appropriations.--
            ``(1) In general.--Subject to paragraph (2), there are
        authorized to be appropriated to carry out this section such
        sums as may be necessary.
            ``(2) Limitation.--The Federal share of carrying out this
        section shall be limited to the cost of the program after
        payments by airlines and States and units of local government
        pursuant to subsection (g).''.

SEC. 3. REPEAL.

    Section 44903 of title 49, United States Code, is repealed.

SEC. 4. EFFECTIVE DATE.

    This Act and the amendments made by this Act shall take effect 90
days after the date of enactment of this Act.

Output: Federal Air Marshals and Safe Sky Act of 2001 - Amends Federal law to require the Attorney General to establish a Federal Air Marshals program consisting of Federal Air Marshals (including those participating in the Federal Aviation Administration's Federal Air Marshals Program) and Deputy Federal Air Marshals to provide maximum security at airports and on board commercial aircraft by enforcing Federal laws related to acts of terrorism, hijacking, or aircraft piracy and laws relating to violent, abusive, or disruptive behavior by passengers in air transportation. Requires the Attorney General to provide appropriate training and supervision of all air marshals, as well as appropriate background and fitness examination of eligible candidates as part of their certification. Requires the cost of such program to be shared by the airlines, State and local governments, and the Federal Government.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Exempt Organization Simplification
and Taxpayer Protection Act of 2013''.

SEC. 2. ORGANIZATIONS REQUIRED TO NOTIFY SECRETARY OF INTENT TO OPERATE
              AS 501(C)(4).

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

``SEC. 506. ORGANIZATIONS REQUIRED TO NOTIFY SECRETARY OF INTENT TO
              OPERATE AS 501(C)(4).

    ``(a) In General.--An organization described in section 501(c)(4)
shall, not later than 60 days after the organization is established,
notify the Secretary (in such manner as the Secretary shall by
regulation prescribe) that it is operating as such.
    ``(b) Contents of Notice.--The notice required under subsection (a)
shall include the following information:
            ``(1) The name, address, and taxpayer identification number
        of the organization.
            ``(2) The date on which, and the State under the laws of
        which, the organization was organized.
            ``(3) A statement of the purpose of the organization.
    ``(c) Acknowledgment of Receipt.--Not later than 60 days after
receipt of such a notice, the Secretary shall send to the organization
an acknowledgment of such receipt.
    ``(d) Extension for Reasonable Cause.--The Secretary may, for
reasonable cause, extend the 60-day period described in subsection (a).
    ``(e) User Fee.--The Secretary shall impose a reasonable user fee
for submission of the notice under subsection (a).
    ``(f) Request for Determination.--Upon request by an organization
to be treated as an organization described in section 501(c)(4), the
Secretary may issue a determination with respect to such treatment.
Such request shall be treated for purposes of section 6104 as an
application for exemption from taxation under section 501(a).''.
    (b) Supporting Information With First Return.--Paragraph (1) of
section 6033(f) of such Code is amended--
            (1) by striking the period at the end and inserting ``,
        and'',
            (2) by striking ``include on the return required under
        subsection (a) the information'' and inserting the following:
        ``include on the return required under subsection (a)--
            ``(1) the information'', and
            (3) by adding at the end the following new paragraph:
            ``(2) in the case of the first such return filed by such an
        organization after submitting a notice to the Secretary under
        section 506(a), such information as the Secretary shall by
        regulation require in support of the organization's treatment
        as an organization described in section 501(c)(4).''.
    (c) Failure To File Initial Notification.--Subsection (c) of
section 6652 of such Code is amended by redesignating paragraphs (4)
and (5) as paragraphs (5) and (6), respectively, and by inserting after
paragraph (3) the following new paragraph:
            ``(4) Notices under section 506.--
                    ``(A) Penalty on organization.--In the case of a
                failure to submit a notice required under section
                506(a) (relating to organizations required to notify
                Secretary of intent to operate as 501(c)(4)) on the
                date and in the manner prescribed therefor, there shall
                be paid by the organization failing to so submit $20
                for each day during which such failure continues, but
                the total amount imposed under this subparagraph on any
                organization for failure to submit any one notice shall
                not exceed $5,000.
                    ``(B) Managers.--The Secretary may make written
                demand on an organization subject to penalty under
                subparagraph (A) specifying in such demand a reasonable
                future date by which the notice shall be submitted for
                purposes of this subparagraph. If such notice is not
                submitted on or before such date, there shall be paid
                by the person failing to so submit $20 for each day
                after the expiration of the time specified in the
                written demand during which such failure continues, but
                the total amount imposed under this subparagraph on all
                persons for failure to submit any one notice shall not
                exceed $5,000.''.
    (d) Clerical Amendment.--The table of sections for part I of
subchapter F of chapter 1 of such Code is amended by adding at the end
the following new item:

``Sec. 506. Organizations required to notify Secretary of intent to
                            operate as 501(c)(4).''.
    (e) Effective Date.--
            (1) In general.--The amendments made by this section shall
        apply to organizations which are described in section 501(c)(4)
        of the Internal Revenue Code of 1986 and organized after
        December 31, 2014.
            (2) Certain existing organizations.--In the case of any
        other organization described in section 501(c)(4) of such Code,
        the amendments made by this section shall apply to such
        organization only if, on or before the date of the enactment of
        this Act--
                    (A) such organization has not applied for a written
                determination of recognition as an organization
                described in section 501(c)(4) of such Code, and
                    (B) such organization has not filed at least one
                annual return or notice required under subsection
                (a)(1) or (i) (as the case may be) of section 6033 of
                such Code.
        In the case of any organization to which the amendments made by
        this section apply by reason of the preceding sentence, such
        organization shall submit the notice required by section 506(a)
        of such Code, as added by this Act, not later than 180 days
        after the date of the enactment of this Act.

SEC. 3. DECLARATORY JUDGMENTS FOR 501(C)(4) ORGANIZATIONS.

    (a) In General.--Paragraph (1) of section 7428(a) of the Internal
Revenue Code of 1986 is amended by striking ``or'' at the end of
subparagraph (C) and by inserting after subparagraph (D) the following
new subparagraph:
                    ``(E) with respect to the initial classification or
                continuing classification of an organization described
                in section 501(c)(4) which is exempt from tax under
                section 501(a), or''.
    (b) Effective Date.--The amendments made by this section shall
apply to pleadings filed after the date of the enactment of this Act.

SEC. 4. RELEASE OF INFORMATION REGARDING THE STATUS OF CERTAIN
              INVESTIGATIONS.

    (a) In General.--Subsection (e) of section 6103 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
paragraph:
            ``(11) Disclosure of information regarding status of
        investigation of violation of this section.--In the case of a
        person who provides to the Secretary information indicating a
        violation of section 7213, 7213A, or 7214 with respect to any
        return or return information of such person, the Secretary may
        disclose to such person (or such person's designee)--
                    ``(A) whether an investigation based on the
                person's provision of such information has been
                initiated and whether it is open or closed,
                    ``(B) whether any such investigation substantiated
                such a violation by any individual, and
                    ``(C) whether any action has been taken with
                respect to such individual (including whether a
                referral has been made for prosecution of such
                individual).''.
    (b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.

SEC. 5. REVIEW OF INTERNAL REVENUE SERVICE EXAMINATION SELECTION
              PROCEDURES.

    (a) In General.--The Comptroller General of the United States shall
conduct a study of each Internal Revenue Service operating division to
assess the process used for determining how enforcement cases are
selected and processed. Such study shall include a review of the
following:
            (1) The standards each such operating division has
        established for enforcement case selection (including any
        automated or discretionary selection processes) and case work,
        and whether such standards meet the objectives of impartiality,
        objectivity, compliance, and minimizing taxpayer burden.
            (2) The extent to which any cases are initiated by
        referrals or complaints from inside or outside of the operating
        division (including from outside of the Internal Revenue
        Service).
            (3) The Internal Revenue Service controls (including
        management reviews and regular updates) for assuring that its
        standards for enforcement cases (and handling of referrals and
        complaints) in each operating division are sufficient for
        achieving the objectives described in paragraph (1).
            (4) The Internal Revenue Service controls (including
        training, monitoring, and quality assessments) for assuring
        that its standards are adhered to by all division personnel and
        the effectiveness of such controls.
            (5) Whether the existing standards and controls provide
        reasonable assurance that each division's enforcement processes
        meet the Internal Revenue Service objectives of impartiality,
        objectivity, compliance, and minimizing taxpayer burden.
    (b) Initial Report.--Not later than 1 year after the date of the
enactment of this section, the Comptroller General shall submit to the
Committee on Ways and Means of the House of Representatives, the
Committee on Finance of the Senate, and the Secretary of the Treasury a
report on the results of such study. Such report shall include such
recommendations as the Comptroller General may deem advisable.
    (c) Follow-Up on Recommendations.--Not later than 180 days after a
report is submitted with respect to an operating division under
subsection (b), the Comptroller General shall conduct a follow-up
study, and submit to the Committee on Ways and Means of the House of
Representatives, the Committee on Finance of the Senate, and the
Secretary of the Treasury a report, on whether any recommendations to
improve case selection and case work processes have been implemented
and are working as intended.
    (d) Continuing Case Management Studies and Reports.--
            (1) In general.--After a report is submitted under
        subsection (b), the Comptroller General shall conduct follow-up
        studies and reports in the same manner as provided in
        subsections (a) and (b) with respect to each operating division
        of the Internal Revenue Service and shall include in such study
        and report a review of whether any previous recommendations to
        improve case selection and case work processes have been
        implemented and are working as intended.
            (2) Frequency.--Each such report with respect to an
        operating division shall be submitted not later than 4 years
        after the date the most recent report was submitted with
        respect to such operating division under subsection (b) or this
        subsection. The Comptroller General shall submit no fewer than
        1 such report each year.

SEC. 6. IRS EMPLOYEES PROHIBITED FROM USING PERSONAL EMAIL ACCOUNTS FOR
              OFFICIAL BUSINESS.

    No officer or employee of the Internal Revenue Service may use a
personal email account to conduct any official business of the
Government.

Output: Exempt Organization Simplification and Taxpayer Protection Act of 2013 - Amends the Internal Revenue Code to: (1) require an organization that intends to operate as a tax-exempt social welfare organization to notify the Secretary of the Treasury of such intent with information as to its identity and purpose, (2) allow such an organization to seek a declaratory judgment concerning its status and classification as a tax-exempt organization, and (3) authorize the Secretary to disclose information for investigations of violations of internal revenue laws relating to unauthorized disclosure or inspection of tax information and unlawful acts of revenue officers or agents.  Directs the Comptroller General (GAO) to study and report on the process used for determining how Internal Revenue Service (IRS) enforcement cases are selected and processed. Prohibits any IRS officer or employee from using a personal email account to conduct official business.


Input:
SECTION 1. SHORT TITLE.

     This Act may be cited as the ``Eating Disorders Awareness,
Prevention, and Education Act of 2003''.

SEC. 2. FINDINGS.

     Congress finds the following:
            (1) An estimated 5,000,000 to 10,000,000 women and girls
        and 1,000,000 men and boys suffer from eating disorders,
        including anorexia nervosa, bulimia nervosa, and binge eating
        disorder, as well as eating disorders that are not otherwise
        defined.
            (2) Anorexia Nervosa is an eating disorder characterized by
        self-starvation and excessive weight loss.
            (3) An estimated .5 to 3.7 percent of American women will
        suffer from anorexia nervosa in their lifetime.
            (4) Anorexia Nervosa is associated with serious health
        consequences including heart failure, kidney failure,
        osteoporosis, and death.
            (5) Anorexia Nervosa has the highest mortality rate of all
        psychiatric disorders. A young woman is 12 times more likely to
        die than other women her age without Anorexia.
            (6) Bulimia Nervosa is an eating disorder characterized by
        excessive food consumption followed by inappropriate
        compensatory behaviors, such as self-induced vomiting, misuse
        of laxatives, fasting, or excessive exercise.
            (7) Bulimia Nervosa is common: an estimated 1.1 to 4.2
        percent of American women will suffer from this disorder in
        their lifetime.
            (8) Bulimia Nervosa is associated with cardiac,
        gastrointestinal, and dental problems including irregular
        heartbeats, gastric rupture, peptic ulcer, and tooth decay.
            (9) Binge Eating Disorder is characterized by frequent
        episodes of uncontrolled overeating.
            (10) Binge Eating Disorder is common: an estimated 2 to 5
        percent of Americans experience this disorder in a 6-month
        period.
            (11) Binge Eating is associated with obesity, heart
        disease, gall bladder disease, and diabetes.
            (12) Eating disorders usually appear in adolescence and are
        associated with substantial psychological problems, including
        depression, substance abuse, and suicide.
            (13) Forty-two percent of 1st through 3d grade girls want
        to be thinner, and 81 percent of 10-year-old children are
        afraid of being fat.
            (14) Thirty-five percent of dieters progress to
        pathological dieting, and 20 to 25 percent of these individuals
        progress to partial or full syndrome eating disorders.
            (15) Eating disorders can lead to death. According to the
        National Institute of Mental Health, 1 in 10 people with
        anorexia nervosa will die of starvation, cardiac arrest, or
        other medical complications.
            (16) Eating disorders can have a negative impact on the
        educational advancement of a student, a situation often
        overlooked and rarely addressed in our Nation's schools.
            (17) Educational efforts to prevent eating disorders are of
        primary importance to the health, well being and academic
        success of our Nation's students.
            (18) Females are much more likely than males to develop an
        eating disorder. An estimated 5 to 15 percent of people with
        anorexia or bulimia and an estimated 35 percent of people with
        binge-eating disorder are male.

SEC. 3. PURPOSES.

     The purposes of this Act are the following:
            (1) To provide States, local school districts, and parents
        with the means and flexibility to improve awareness of,
        identify, and help students with eating disorders.
            (2) To help ensure that such individuals receive a quality
        education and secure their chance for a bright future.

SEC. 4. INNOVATIVE ASSISTANCE FOR THE IDENTIFICATION OF, TRAINING ON,
              AND EDUCATIONAL AWARENESS OF EATING DISORDERS.

    Section 5131(a) of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7215(a)) is amended by adding at the end the following:
            ``(28) Programs to improve the identification of students
        with eating disorders, increase awareness of such disorders
        among parents and students, and train educators (such as
        teachers, school nurses, school social workers, coaches, school
        counselors, and administrators) on effective eating disorder
        prevention and assistance methods.''.

SEC. 5. PUBLIC SERVICE ANNOUNCEMENTS.

     The Secretary of Education, in consultation with the Secretary of
Health and Human Services and the National Institutes of Health, shall
carry out a program to develop, distribute, and promote the
broadcasting of public service announcements to improve public
awareness, and to promote the identification and prevention, of eating
disorders.

SEC. 6. EATING DISORDER RESEARCH AND REPORT.

     Not later than 18 months after the enactment of this Act, the
National Center for Education Statistics and the National Center for
Health Statistics shall conduct a study on the impact eating disorders
have on educational advancement and achievement. The study shall--
            (1) determine the prevalence of eating disorders among
        students and the morbidity and mortality rates associated with
        eating disorders;
            (2) evaluate the extent to which students with eating
        disorders are more likely to miss school, have delayed rates of
        development, or have reduced cognitive skills;
            (3) report on current State and local programs to educate
        youth about the dangers of eating disorders, as well as
        evaluate the value of such programs; and
            (4) make recommendations on measures that could be
        undertaken by Congress, the Department of Education, States,
        and local educational agencies to strengthen eating disorder
        prevention and awareness programs.

Output: Eating Disorders Awareness, Prevention, and Education Act of 2003 - Amends the Elementary and Secondary Education Act of 1965 to authorize the use of innovative assistance funds for programs to: (1) improve identification of students with eating disorders; (2) increase awareness of such disorders among parents and students; and (3) train educators with respect to effective eating disorder prevention and assistance methods.Directs the Secretary of Education to carry out a program to broadcast public service announcements to improve public awareness, and to promote the identification and prevention, of eating disorders.Requires the National Center for Education Statistics and the National Center for Health Statistics to: (1) study the impact eating disorders have on educational advancement and achievement; (2) report on current State and local programs to educate youth on the dangers of eating disorders; and (3) recommend Federal, State, and local measures that could be undertaken.