Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Intercity Passenger Rail Trust Fund
Act of 1997''.

SEC. 2. INTERCITY PASSENGER RAIL TRUST FUND.

    (a) Establishment of Trust Fund.--Subchapter A of chapter 98 of the
Internal Revenue Code of 1986 (relating to trust fund code) is amended
by adding at the end the following new section:

``SEC. 9512. INTERCITY PASSENGER RAIL TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the `Intercity
Passenger Rail Trust Fund', consisting of such amounts as may be
transferred or credited to the Trust Fund as provided in this section
or section 9602(b).
    ``(b) Transfer to Intercity Passenger Rail Trust Fund of Amounts
Equivalent to Certain Taxes.--There are hereby appropriated to the
Intercity Passenger Rail Trust Fund amounts equivalent to the taxes
received in the Treasury at the rate of .5 cent for each gallon with
respect to which tax is imposed under section 4041 or 4081 after
September 30, 1997, and before October 1, 2002, but only to the extent
such taxes are not attributable to the Highway Trust Fund financing
rate.
    ``(c) Expenditures From Trust Fund.--
            ``(1) In general.--Amounts in the Intercity Passenger Rail
        Trust Fund shall be available without fiscal year limitation to
        finance qualified expenses of--
                    ``(A) the National Railroad Passenger Corporation,
                and
                    ``(B) each non-Amtrak State, to the extent
                determined under paragraph (2).
            ``(2) Maximum amount of funds to non-Amtrak states.--Each
        non-Amtrak State shall receive under this subsection an amount
        equal to the lesser of--
                    ``(A) the State's qualified expenses for the fiscal
                year, or
                    ``(B) the product of--
                            ``(i) \1/12\ of 1 percent of the lesser
                        of--
                                    ``(I) the aggregate amounts
                                transferred and credited to the
                                Intercity Passenger Rail Trust Fund
                                under subsection (a) for such fiscal
                                year, or
                                    ``(II) the aggregate amounts
                                appropriated from the Intercity
                                Passenger Rail Trust Fund for such
                                fiscal year, and
                            ``(ii) the number of months such State is a
                        non-Amtrak State in such fiscal year.
        If the amount determined under subparagraph (B) exceeds the
        amount under subparagraph (A) for any fiscal year, the amount
        under subparagraph (B) for the following fiscal year shall be
        increased by the amount of such excess.
    ``(d) Definitions.--For purposes of this section--
            ``(1) Qualified expenses.--The term `qualified expenses'
        means expenses incurred, with respect to obligations made,
        after September 30, 1997, and before October 1, 2002--
                    ``(A) for--
                            ``(i) in the case of the National Railroad
                        Passenger Corporation, the acquisition of
                        equipment, rolling stock, and other capital
                        improvements, the upgrading of maintenance
                        facilities, and the maintenance of existing
                        equipment, in intercity passenger rail service,
                        and the payment of interest and principal on
                        obligations incurred for such acquisition,
                        upgrading, and maintenance, and
                            ``(ii) in the case of a non-Amtrak State,
                        the acquisition of equipment, rolling stock,
                        and other capital improvements, the upgrading
                        of maintenance facilities, and the maintenance
                        of existing equipment, in intercity passenger
                        rail or bus service, and the payment of
                        interest and principal on obligations incurred
                        for such acquisition, upgrading, and
                        maintenance, and
                    ``(B) certified by the Secretary of Transportation
                on October 1 as meeting the requirements of
                subparagraph (A) and as qualified for payment under
                subsection (e) for the fiscal year beginning on such
                date.
            ``(2) Non-Amtrak state.--The term `non-Amtrak State' means
        any State which does not receive intercity passenger rail
        service from the National Railroad Passenger Corporation.
    ``(e) Contract Authority.--Notwithstanding any other provision of
law, the Secretary of Transportation shall certify expenses as
qualified for a fiscal year on October 1 of such year, in an amount not
to exceed the amount of receipts estimated by the Secretary of the
Treasury to be transferred to the Intercity Passenger Rail Trust Fund
for such fiscal year. Such certification shall result in a contractual
obligation of the United States for the payment of such expenses.
    ``(f) Tax Treatment of Trust Fund Expenditures.--With respect to
any payment of qualified expenses from the Intercity Passenger Rail
Trust Fund during any taxable year to a taxpayer--
            ``(1) such payment shall not be included in the gross
        income of the taxpayer for such taxable year,
            ``(2) no deduction shall be allowed to the taxpayer with
        respect to any amount paid or incurred which is attributable to
        such payment, and
            ``(3) the basis of any property shall be reduced by the
        portion of the cost of such property which is attributable to
        such payment.
    ``(g) Termination.--The Secretary shall determine and retain, not
later than October 1, 2002, the amount in the Intercity Passenger Rail
Trust Fund necessary to pay any outstanding qualified expenses, and
shall transfer any amount not so retained to the general fund of the
Treasury.''
    (b) Conforming Amendment.--The table of sections for subchapter A
of chapter 98 of such Code (relating to trust fund code) is amended by
adding at the end the following new item:

                              ``Sec. 9512. Intercity Passenger Rail
                                        Trust Fund.''
    (c) Effective Date.--The amendments made by this section shall
apply with respect to taxes imposed after September 30, 1997.

Output: Intercity Passenger Rail Trust Fund Act of 1997 - Amends the Internal Revenue Code to establish in the Treasury the Intercity Passenger Rail Trust Fund to finance qualified expenses of:  (1) the National Railroad Passenger Corporation; and (2) non-Amtrak States.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Coastal and Estuarine Land
Protection Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Coastal and estuarine areas provide important nursery
        habitat for two-thirds of the United States commercial fish and
        shellfish, provide nesting and foraging habitat for coastal
        birds, harbor significant natural plant communities, and serve
        to facilitate coastal flood control and pollutant filtration.
            (2) The Coastal Zone Management Act of 1972 (16 U.S.C. 1451
        et seq.) recognizes the national importance of these areas and
        their ecological vulnerability to anthropogenic activities by
        establishing a comprehensive Federal and State partnership for
        protecting natural reserves and managing growth in these areas.
            (3) The National Estuarine Research Reserve system
        established under that Act relies on the protection of pristine
        designated areas for long-term protection and for the conduct
        of education and research critical to the protection and
        conservation of coastal and estuarine resources.
            (4) Intense development pressures within the coastal
        watershed are driving the need to provide coastal managers with
        a wider range of tools to protect and conserve important
        coastal and estuarine areas.
            (5) Protection of undeveloped coastal lands through the
        acquisition of interests in property from a willing seller are
        a cost-effective means of providing these areas with permanent
        protection from development.
            (6) Permanent protection of lands in the coastal zone is a
        necessary component of any program to maintain and enhance
        coastal and estuarine areas for the benefit of the United
        States, including protection of water quality, access to public
        beachfront, conserving wildlife habitat, and sustaining sport
        and commercial fisheries.
            (7) Federal, State, and nongovernmental organization pilot
        land acquisition projects have already substantially
        contributed to the long-term health and viability of coastal
        and estuarine systems.
            (8) Enhanced protection of estuarine and coastal areas can
        be attained through watershed-based acquisition strategies
        coordinated through Federal, State, regional, and local
        efforts.
            (9) Conserving coastal and estuarine lands can support the
        traditional economic and natural resource bases of communities
        in the coastal watershed, including well-managed forests that
        demonstrate outstanding ecological, recreational, historical,
        and aesthetic attributes.

SEC. 3. ESTABLISHMENT OF COASTAL AND ESTUARINE LAND PROTECTION PROGRAM.

    (a) In General.--
            (1) Establishment.--The Secretary of Commerce shall
        establish a Coastal and Estuarine Land Protection Program
        (hereinafter referred to as the ``program''), in cooperation
        with appropriate State, regional, and other units of Government
        for the purposes of protecting the environmental integrity of
        important coastal and estuarine areas, including wetlands and
        forests, that have significant conservation, recreation,
        ecological, historical, aesthetic, or watershed protection
        values, and that are threatened by conversion from their
        natural, undeveloped, or recreational state to other uses.
            (2) Administration.--The program shall be administered by
        the National Ocean Service of the National Oceanic and
        Atmospheric Administration through the head of the Office of
        Ocean and Coastal Resource Management.
    (b) Property Acquisition Grants.--The Secretary shall make grants
under the program to coastal States with approved coastal zone
management plans or National Estuarine Research Reserve units for the
purpose of acquiring property or interests in property described in
subsection (a) that will further the goals of--
            (1) a Coastal Zone Management Plan or Program approved
        under the Coastal Zone Management Act of 1972 (16 U.S.C. 1451
        et seq.);
            (2) a National Estuarine Research Reserve management plan;
        or
            (3) a regional or State watershed protection plan involving
        coastal States with approved coastal zone management plans.
    (c) Grant Process.--The Secretary shall allocate grants authorized
under subsection (b) to coastal States or National Estuarine Research
Reserves through a competitive grant process in accordance with the
following requirements:
            (1) The Secretary shall consult with the State's coastal
        zone management program, any National Estuarine Research
        Reserve in that State, and the lead agency designated by the
        Governor for coordinating the implementation of this Act (if
        different from the coastal zone management program).
            (2) Each participating State, after consultation with
        nongovernmental and local governmental entities, shall identify
        priority conservation needs within the State, the values to be
        protected by inclusion of lands in the program, and the threats
        to those values that should be avoided.
            (3) Each participating State shall evaluate how the
        acquisition of property or easements might impact working
        waterfront needs.
            (4) The applicant shall identify the values to be protected
        by inclusion of the lands in the program, management activities
        that are planned and the manner in which they may affect the
        values identified, and any other information from the landowner
        relevant to administration and management of the land.
            (5) Awards shall be based on demonstrated need for
        protection and ability to successfully leverage funds among
        participating entities, including Federal programs, regional
        organizations, State and other governmental units, landowners,
        corporations, or private organizations.
            (6) The governor of the State, or the lead agency
        designated by the governor for coordinating the implementation
        of this Act, shall determine that the application is consistent
        with the State's or territory's approved coastal zone plan,
        program, and policies prior to submittal to the Secretary.
            (7) Priority shall be given to lands described in
        subsection (a) that can be effectively managed and protected
        and that have significant ecological or watershed protection
        value.
            (8) In developing guidelines under this section, the
        Secretary shall consult with other Federal agencies and non-
        governmental entities with expertise in land acquisition and
        conservation procedures.
            (9) Eligible States or National Estuarine Research Reserves
        may allocate grants to local governments or agencies eligible
        for assistance under section 306A(e) of the Coastal Zone
        Management Act of 1972 (16 U.S.C. 1455a(e)) and may acquire
        lands in cooperation with nongovernmental entities and Federal
        agencies.
            (10) The Secretary shall develop measures that will ensure
        that property or interests in property acquired in whole or in
        part through the use of funds under the program are acquired
        only from willing sellers.
            (11) The Secretary shall develop performance measures that
        the Secretary shall use to evaluate and report on the program's
        effectiveness in accomplishing its purposes, and shall submit
        such evaluations to Congress not less often than once every 3
        years.
    (d) Matching Requirements.--
            (1) In general.--The Secretary may not make a grant of
        Federal funds under the program unless such Federal funds are
        matched by non-Federal funds in accordance with this
        subsection.
            (2) Maximum federal share.--
                    (A) 75 percent federal funds.--Subject to
                subparagraph (B), not more than 75 percent of the
                funding for any project funded with a grant made under
                the program shall be derived from Federal sources.
                    (B) Waiver of requirement.--The Secretary may grant
                a waiver of the limitation in subparagraph (A) for
                underserved communities, communities that have an
                inability to draw on other sources of funding because
                of the small population or low income of the community,
                or for other reasons the Secretary deems appropriate.
            (3) Other federal funds.--If a grant awarded under the
        program represents only a portion of the total cost of a
        project, funding from other Federal sources may be applied to
        the cost of the project. Each portion shall be subject to match
        requirements under the applicable provision of law.
            (4) Source of matching cost share.--For purposes of
        paragraph (2)(A), the non-Federal cost share for a project may
        be determined by taking into account the following:
                    (A) The value of land or a conservation easement
                may be used as non-Federal match if the lands are
                identified in project plans and acquired within 3 years
                prior to the submission of the project application or
                after the submission of a project application until the
                project grant is closed (not to exceed 3 years). The
                appraised value of the land at the time of project
                closing will be considered the non-Federal cost share.
                The value of land that is held by a nongovernmental
                organization may be used for such purpose if it is held
                in perpetuity by a qualified conservation organization,
                as determined by the Secretary.
                    (B) Costs associated with land acquisition, land
                management planning, remediation, restoration, and
                enhancement may be used as non-Federal match if the
                activities are identified in the plan and expenses are
                incurred within the period of the grant award, or, for
                lands described in (A), within the same time limits
                described therein. These costs may include either cash
                or in-kind contributions.
    (e) Reservation of Funds for National Estuarine Research Reserve
Sites.--No less than 15 percent of funds made available under the
program shall be available for acquisitions benefitting National
Estuarine Research Reserves.
    (f) Limit on Administrative Costs.--No more than 5 percent of the
funds made available to the Secretary under this section shall be used
by the Secretary for planning or administration of the program. The
Secretary shall provide a report to Congress with an account of all
expenditures under this section for fiscal year 2009 and not less often
than once every 3 years thereafter.
    (g) Title and Management of Acquired Property.--If any property is
acquired in whole or in part with funds made available through a grant
under the program, the grant recipient shall provide such assurances as
the Secretary may require that--
            (1) the title to the property will be held by the grant
        recipient or another appropriate public agency designated by
        the recipient in perpetuity;
            (2) the property will be managed in a manner that is
        consistent with the purposes for which the land entered into
        the program and shall not convert such property to other uses;
        and
            (3) if the property or interest in land is sold, exchanged,
        or divested, funds equal to the correct value will be returned
        to the Secretary in accordance with applicable Federal law for
        re-distribution in the grant process.
    (h) Definitions.--In this section:
            (1) Coastal state.--The term ``coastal State'' has the
        meaning given that term by section 304(4) of the Coastal Zone
        Management Act of 1972 (16 U.S.C. 1453(4)).
            (2) Conservation easement.--The term ``conservation
        easement'' includes an easement or restriction, recorded deed,
        or a reserve interest deed where the grantee acquires all
        rights, title, and interest in a property, that do not conflict
        with the goals of this Act except those rights, title, and
        interests that may run with the land that are expressly
        reserved by a grantor and are agreed to at the time of
        purchase.
            (3) Interest in property.--The term ``interest in
        property'' includes a conservation easement.
            (4) Other terms.--Any term used in this section that is
        defined in section 304 of the Coastal Zone Management Act of
        1972 (16 U.S.C. 1453) has the meaning given that term in that
        section.
    (i) Authorization of Appropriations.--There are authorized to be
appropriated to the Secretary such sums as may be necessary to carry
out this Act for fiscal years 2009 through 2013.

Output:
Coastal and Estuarine Land Protection Act - Directs the Secretary of Commerce to establish a Coastal and Estuarine Land Protection Program to protect the environmental integrity of undeveloped coastal and estuarine areas. Requires the program to be administered by the National Ocean Service of the National Oceanic and Atmospheric Administration (NOAA) through the Office of Ocean and Coastal Resource Management. Authorizes the Secretary to make Program grants to coastal states with approved coastal zone management plans or National Estuarine Research Reserve units for the purpose of acquiring property that will further the goals of an approved Coastal Zone Management Plan or Program, a National Estuarine Research Reserve management plan, or a regional or state watershed protection plan.

Prohibits any more than 75% of the funding for any project funded with a grant made under the program from being derived from federal sources.

Reserves 15% of program funds for acquisitions benefitting the National Estuarine Research Reserve.

Specifies that when property is acquired under this program, the grant recipient shall provide assurances that: (1) title will be held by the recipient or another public agency designated by the recipient in perpetuity; (2) property will be managed consistent with the purpose of the Program; and (3) funds will be returned to the Secretary for redistribution if the property is sold, exchanged, or divested.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Home-Based Business Fairness Act of
1997''.

SEC. 2. DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED
              INDIVIDUALS INCREASED.

    (a) In General.--Section 162(l)(1) of the Internal Revenue Code of
1986 (relating to special rules for health insurance costs of self-
employed individuals) is amended to read as follows:
            ``(1) Allowance of deduction.--In the case of an individual
        who is an employee within the meaning of section 401(c)(1),
        there shall be allowed as a deduction under this section an
        amount equal to the amount paid during the taxable year for
        insurance which constitutes medical care for the taxpayer, the
        taxpayer's spouse, and dependents.''
    (b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 1996.

SEC. 3. CLARIFICATION OF DEFINITION OF PRINCIPAL PLACE OF BUSINESS.

    (a) In General.--Subsection (f) of section 280A of the Internal
Revenue Code of 1986 (relating to definitions and special rules) is
amended by redesignating paragraphs (2), (3), and (4) as paragraphs
(3), (4), and (5), respectively, and by inserting after paragraph (1)
the following new paragraph:
            ``(2) Principal place of business.--For purposes of
        subsection (c), a home office shall in any case qualify as the
        principal place of business if--
                    ``(A) the office is the location where the
                taxpayer's essential administrative or management
                activities are conducted on a regular and systematic
                (and not incidental) basis by the taxpayer, and
                    ``(B) the office is necessary because the taxpayer
                has no other location for the performance of the
                essential administrative or management activities of
                the business.''
    (b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 1996.

SEC. 4. SAFE HARBOR FOR DETERMINING THAT CERTAIN INDIVIDUALS ARE NOT
              EMPLOYEES.

    (a) In General.--Chapter 25 of the Internal Revenue Code of 1986
(relating to general provisions relating to employment taxes) is
amended by adding after section 3510 the following new section:

``SEC. 3511. SAFE HARBOR FOR DETERMINING THAT CERTAIN INDIVIDUALS ARE
              NOT EMPLOYEES.

    ``(a) Safe Harbor.--
            ``(1) In general.--For purposes of this title, if the
        requirements of subsections (b), (c), and (d), or the
        requirements of subsections (d) and (e), are met with respect
        to any service performed by any individual, then with respect
        to such service--
                    ``(A) the service provider shall not be treated as
                an employee,
                    ``(B) the service recipient shall not be treated as
                an employer,
                    ``(C) the payor shall not be treated as an
                employer, and
                    ``(D) compensation paid or received for such
                service shall not be treated as paid or received with
                respect to employment.
            ``(2) Availability of safe harbor not to limit application
        of other laws.--Nothing in this section shall be construed--
                    ``(A) as limiting the ability of a service
                provider, service recipient, or payor to apply other
                applicable provisions of this title, section 530 of the
                Revenue Act of 1978, or the common law in determining
                whether an individual is not an employee, or
                    ``(B) as a prerequisite for the application of any
                provision of law described in subparagraph (A).
    ``(b) Service Provider Requirements With Regard to the Service
Recipient.--For purposes of subsection (a), the requirements of this
subsection are met if the service provider, in connection with
performing the service--
            ``(1) has the ability to realize a profit or loss,
            ``(2) incurs unreimbursed expenses which are ordinary and
        necessary to the service provider's industry and which
        represent an amount at least equal to 2 percent of the service
        provider's adjusted gross income attributable to services
        performed pursuant to 1 or more contracts described in
        subsection (d), and
            ``(3) agrees to perform services for a particular amount of
        time or to complete a specific result or task.
    ``(c) Additional Service Provider Requirements With Regard to
Others.--For the purposes of subsection (a), the requirements of this
subsection are met if the service provider--
            ``(1) has a principal place of business,
            ``(2) does not primarily provide the service at a single
        service recipient's facilities,
            ``(3) pays a fair market rent for use of the service
        recipient's facilities, or
            ``(4) operates primarily with equipment not supplied by the
        service recipient.
    ``(d) Written Document Requirements.--For purposes of subsection
(a), the requirements of this subsection are met if the services
performed by the service provider are performed pursuant to a written
contract between such service provider and the service recipient, or
the payor, and such contract provides that the service provider will
not be treated as an employee with respect to such services for Federal
tax purposes.
    ``(e) Business Structure and Benefits Requirement.--For purposes of
subsection (a), the requirements of this subsection are met if the
service provider--
            ``(1) conducts business as a properly constituted
        corporation or limited liability company under applicable State
        laws, and
            ``(2) does not receive from the service recipient or payor
        benefits that are provided to employees of the service
        recipient.
    ``(f) Special Rules.--For purposes of this section--
            ``(1) Failure to meet reporting requirements.--If for any
        taxable year any service recipient or payor fails to meet the
        applicable reporting requirements of section 6041(a) or
        6041A(a) with respect to a service provider, then, unless the
        failure is due to reasonable cause and not willful neglect, the
        safe harbor provided by this section for determining whether
        individuals are not employees shall not apply to such service
        recipient or payor with respect to that service provider.
            ``(2) Burden of proof.--For purposes of subsection (a),
        if--
                    ``(A) a service provider, service recipient, or
                payor establishes a prima facie case that it was
                reasonable not to treat a service provider as an
                employee for purposes of this section, and
                    ``(B) the service provider, service recipient, or
                payor has fully cooperated with reasonable requests
                from the Secretary or his delegate,
        then the burden of proof with respect to such treatment shall
        be on the Secretary.
            ``(3) Related entities.--If the service provider is
        performing services through an entity owned in whole or in part
        by such service provider, the references to `service provider'
        in subsections (b) through (e) may include such entity,
        provided that the written contract referred to in subsection
        (d) is with such entity.
    ``(g) Determinations by the Secretary.--For purposes of this
title--
            ``(1) In general.--
                    ``(A) Determinations with respect to a service
                recipient or a payor.--A determination by the Secretary
                that a service recipient or a payor should have treated
                a service provider as an employee shall be effective no
                earlier than the notice date if--
                            ``(i) the service recipient or the payor
                        entered into a written contract satisfying the
                        requirements of subsection (d),
                            ``(ii) the service recipient or the payor
                        satisfied the applicable reporting requirements
                        of section 6041(a) or 6041A(a) for all taxable
                        years covered by the agreement described in
                        clause (i), and
                            ``(iii) the service recipient or the payor
                        demonstrates a reasonable basis for determining
                        that the service provider is not an employee
                        and that such determination was made in good
                        faith.
                    ``(B) Determinations with respect to a service
                provider.--A determination by the Secretary that a
                service provider should have been treated as an
                employee shall be effective no earlier than the notice
                date if--
                            ``(i) the service provider entered into a
                        contract satisfying the requirements of
                        subsection (d),
                            ``(ii) the service provider satisfied the
                        applicable reporting requirements of sections
                        6012(a) and 6017 for all taxable years covered
                        by the agreement described in clause (i), and
                            ``(iii) the service provider demonstrates a
                        reasonable basis for determining that the
                        service provider is not an employee and that
                        such determination was made in good faith.
                    ``(C) Reasonable cause exception.--The requirements
                of subparagraph (A)(ii) or (B)(ii) shall be treated as
                being met if the failure to satisfy the applicable
                reporting requirements is due to reasonable cause and
                not willful neglect.
            ``(2) Construction.--Nothing in this subsection shall be
        construed as limiting any provision of law that provides an
        opportunity for administrative or judicial review of a
        determination by the Secretary.
            ``(3) Notice date.--For purposes of this subsection, the
        notice date is the 30th day after the earlier of--
                    ``(A) the date on which the first letter of
                proposed deficiency that allows the service provider,
                the service recipient, or the payor an opportunity for
                administrative review in the Internal Revenue Service
                Office of Appeals is sent, or
                    ``(B) the date on which the deficiency notice under
                section 6212 is sent.
    ``(h) Definitions.--For the purposes of this section--
            ``(1) Service provider.--The term `service provider' means
        any individual who performs a service for another person.
            ``(2) Service recipient.--Except as provided in paragraph
        (4), the term `service recipient' means the person for whom the
        service provider performs such service.
            ``(3) Payor.--Except as provided in paragraph (4), the term
        `payor' means the person who pays the service provider for the
        performance of such service in the event that the service
        recipient does not pay the service provider.
            ``(4) Exceptions.--The terms `service recipient' and
        `payor' do not include any entity in which the service provider
        owns in excess of 5 percent of--
                    ``(A) in the case of a corporation, the total
                combined voting power of stock in the corporation, or
                    ``(B) in the case of an entity other than a
                corporation, the profits or beneficial interests in the
                entity.
            ``(5) In connection with performing the service.--The term
        `in connection with performing the service' means in connection
        or related to the operation of the service provider's trade or
        business.
            ``(6) Principal place of business.--For purposes of
        subsection (c), a home office shall in any case qualify as the
        principal place of business if--
                    ``(A) the office is the location where the service
                provider's essential administrative or management
                activities are conducted on a regular and systematic
                (and not incidental) basis by the service provider, and
                    ``(B) the office is necessary because the service
                provider has no other location for the performance of
                the essential administrative or management activities
                of the business.
            ``(7) Fair market rent.--The term `fair market rent' means
        a periodic, fixed minimum rental fee which is based on the fair
        rental value of the facilities and is established pursuant to a
        written agreement with terms similar to those offered to
        unrelated persons for facilities of similar type and quality.''
    (b) Clarification of Rules Regarding Evidence of Control.--For
purposes of determining whether an individual is an employee under the
Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.), compliance with
statutory or regulatory standards shall not be treated as evidence of
control.
    (c) Repeal of Section 530(d) of the Revenue Act of 1978.--Section
530(d) of the Revenue Act of 1978 (as added by section 1706 of the Tax
Reform Act of 1986) is repealed.
    (d) Clerical Amendment.--The table of sections for chapter 25 of
such Code is amended by adding at the end the following new item:

                              ``Sec. 3511. Safe harbor for determining
                                        that certain individuals are
                                        not employees.''
    (e) Effective Dates.--
            (1) In general.--The amendments made by, and the provisions
        of, this section shall apply to services performed after the
        date of enactment of this Act.
            (2) Determinations by secretary.--Section 3511(g) of the
        Internal Revenue Code of 1986 (as added by subsection (a))
        shall apply to determinations after the date of enactment of
        this Act.
            (3) Section 530(d).--The amendment made by subsection (c)
        shall apply to periods ending after the date of enactment of
        this Act.

Output:
Home-Based Business Fairness Act of 1997 - Amends the Internal Revenue Code to increase the deduction allowed for the health insurance costs of a self-employed individual to allow as a deduction an amount equal to the amount paid by such individual for insurance which constitutes medical care for such individual, such individual's spouse, and dependents.
Adds to provisions defining the disallowance of certain expenses in connection the business use of the home to provide that a home office shall in any case qualify as the principal place of business if the office is: (1) in the location where the taxpayer's essential administrative or management activities are conducted on a regular and systematic basis; and (2) necessary because the taxpayer has no other location for the performance of the essential management or administrative activities of the business.
Considers a service provider as not being an employee if the provider:  (1) can realize a profit or loss, can incur unreimbursed expenses, and makes a time-limited or task-limited agreement; (2) has a principal place of business, does not primarily provide service at a single service recipient's facilities, pays fair rent for the use of the recipient's facilities, or operates primarily with equipment not supplied by the recipient; and (3) if there is a written contract providing that the provider will not be treated as an employee for Federal tax purposes.  Considers (in addition) a provider as not an employee if:  (1) there is such a written contract; and (2) the provider is a corporation or limited liability company and does not receive benefits that the recipient's employees receive.  Regulates the treatment of determinations by the Secretary of the Treasury that a service provider should have been treated as an employee.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Indian Trust Responsibility
Review Act of 2014''.

SEC. 2. CONGRESSIONAL FINDINGS.

    Congress finds as follows:
            (1) The Final Report of the American Indian Policy Review
        Committee, published in 1977, made a number of recommendations
        regarding the United States administration of its trust
        relationship with federally recognized Indian tribes and their
        members, many of which have not been implemented.
            (2) There has been no general, comprehensive review of the
        United States trust relationship with federally recognized
        Indian tribes since the publication of the Final Report of the
        American Indian Policy Review Committee.
            (3) The trust relationship has evolved over time and there
        is a clear need to re-examine the administration of the United
        States constitutional trust responsibility.
            (4) The duties administered by Federal agencies charged
        with protecting federally recognized Indian tribal trust
        resources and providing services often conflict with other
        duties discharged by the same or separate Federal agencies and
        departments and it is the beneficiaries of the trust
        relationship that suffer as a result.
            (5) In carrying out its trust responsibilities to federally
        recognized Indian tribes and their members, it is crucial that
        Congress have the benefit of a review of the United States
        trust relationship with federally recognized Indian tribes to
        improve its ability to exercise oversight over the Executive
        Branch, pursue policies to empower tribal self-determination,
        and better administer the trust relationship.

SEC. 3. DECLARATION.

    Congress declares that it is timely and essential to conduct a
review of the current state of the United States unique trust
relationship with federally recognized Indian tribes and their members
in order to better administer constitutional trust responsibilities and
make necessary revisions in relevant trust statutes, regulations, and
policies for the benefit of American Indian people.

SEC. 4. ESTABLISHMENT OF THE AMERICAN INDIAN TRUST REVIEW COMMISSION.

    (a) Establishment.--In order to carry out the purposes of this Act,
there is hereby established the American Indian Trust Review
Commission, hereinafter referred to as the ``Commission''.
    (b) Membership.--
            (1) Composition.--The Commission shall be composed of 12
        members, of whom--
                    (A) 4 shall be appointed by the President, in
                consultation with the Secretary of the Interior;
                    (B) 3 shall be appointed by the Speaker of the
                House of Representatives, in consultation with the
                Chairman of the Committee on Natural Resources of the
                House of Representatives;
                    (C) 1 shall be appointed by the Minority Leader of
                the House of Representatives, in consultation with the
                Ranking Member of the Committee on Natural Resources of
                the House of Representatives;
                    (D) 3 shall be appointed by the Majority Leader of
                the Senate, in consultation with the Chairman of the
                Committee on Indian Affairs; and
                    (E) 1 shall be appointed by the Minority Leader of
                the Senate, in consultation with the Vice Chairman of
                the Committee on Indian Affairs.
            (2) Diversity of qualifications.--In making appointments to
        the Commission, every effort shall be made to select
        individuals whose qualifications are not already represented by
        other members of the Commission.
            (3) Term.--Each member shall be appointed for the life of
        the Commission.
            (4) Time for initial appointments.--The appointment of the
        members of the Commission shall be made no later than 60 days
        after the date of enactment of this Act.
    (c) Commission Organization.--At its organizational meeting, the
members of the Commission appointed pursuant to subsection (b)(1) of
this section shall elect from their members, a Chairman and Vice
Chairman immediately thereafter.
    (d) Vacancies.--Vacancies in the membership of the Commission shall
not affect the power of the remaining members to execute the functions
of the Commission and shall be filled in the same manner as in the case
of the original appointment of the member whose seat is vacated.
    (e) Quorum.--Eight members of the Commission shall constitute a
quorum, but a smaller number, as determined by the Commission, may
conduct hearings.

SEC. 5. DUTIES OF THE COMMISSION.

    (a) Investigation; Study.--The Commission shall conduct a
comprehensive review of the unique trust relationship between the
United States and federally recognized Indian tribes. The study shall
include--
            (1) a study and analysis of the Constitution, and relevant
        treaties, compacts, statutes, judicial interpretations, and
        Executive Orders to determine the attributes of the unique
        trust relationship between the Federal Government, and
        federally recognized Indian tribes;
            (2) a review of the policies, practices, and structure of
        the Federal agencies charged with protecting Indian tribal
        trust resources and providing services to Indians;
            (3) a management study of the Bureau of Indian Affairs and
        its ability to discharge its trust responsibilities without
        conflicting with the duties of other Federal agencies and
        departments;
            (4) a review of relevant statutes, regulations, and
        policies to determine the feasibility of authorizing Indian
        tribes, in their discretion, to assume some or all of the
        functions, programs, services, and activities now currently
        undertaken and provided by the Federal Government;
            (5) a compilation, collection, and analysis of data
        necessary to understand the extent of the needs of federally
        recognized Indian tribes, including the adequacy of educational
        systems, health care, public safety, and infrastructure;
            (6) the feasibility of creating high-level positions within
        the Executive Branch to provide federally recognized Indian
        tribes with maximum participation in policy formation and
        program development, and the viability of a mechanism to ensure
        the continuation of critical programs for federally recognized
        Indian tribes;
            (7) an examination of the appropriate role of State and
        local governments involvement in actions that permit government
        and public input and the degree to which the Federal Government
        can adequately balance those interests without conflicting with
        its trust responsibilities towards federally recognized Indian
        tribes; and
            (8) the recommendations modifying existing laws,
        procedures, regulations, policies, and practices as will, in
        the judgment of the Commission, best serve to carry out the
        policy and declarations of the purposes of the Commission.
    (b) Hearings.--
            (1) In general.--The Commission shall hold hearings, meet,
        act, take testimony, and receive evidence as the Commission
        considers to be advisable to carry out the duties of the
        Commission under this Act.
            (2) Public requirement.--The hearings of the Commission
        shall be open to the public and held in geographically diverse
        locations.
            (3) Preference.--When considering hearing witnesses, the
        Commission shall exercise a preference to invite elected
        officials from a federally recognized Indian tribe before
        seeking participation from any tribal organization.

SEC. 6. POWERS OF THE COMMISSION.

    (a) Commission Rules.--The Commission may make rules respecting its
organization and procedures, as it deems necessary, except that no
recommendations shall be reported from the Commission unless a majority
of the Commission assents.
    (b) Information From Federal, Tribal, State, and Local Agencies.--
            (1) In general.--The Commission may secure directly from a
        Federal agency such information as the Commission considers to
        be necessary to carry out this Act.
            (2) Tribal, state, and local agencies.--The Commission may
        request the head of any agency of a federally recognized Indian
        tribe, State, or unit of local government to provide the
        Commission with such information as the Commission considers
        necessary to carry out this Act.

SEC. 7. COMMISSION PERSONNEL.

    (a) Travel Expenses.--The members of the Commission shall be
allowed travel expenses, including per diem in lieu of subsistence, at
rates authorized for employees of agencies under subchapter I of
chapter 57 of title 5, United States Code, while away from their homes
or regular places of business in the performance of services for the
Commission.
    (b) Staff.--
            (1) In general.--The Chairperson of the Commission, in
        consultation with the Vice Chairman of the Commission, may--
                    (A) without regard to the civil service laws and
                regulations, appoint and terminate an executive
                director and such other additional personnel as may be
                necessary to enable the Commission to perform its
                duties; and
                    (B) fix the compensation of the executive director
                and other personnel without regard to chapter 51 and
                subchapter III of chapter 53 of title 5, United States
                Code, relating to classification of positions and
                General Schedule pay rates, except that the rate of pay
                for the executive director and other personnel may not
                exceed the rate payable for level V of the Executive
                Schedule under section 5316 of such title.
            (2) Executive director subject to confirmation.--The
        employment of an executive director shall be subject to
        confirmation by the Commission by a majority of Commission
        members voting.
    (c) Detail of Government Employees.--At the request of the
Commission, and in the discretion of the relevant agency, any Federal
Government employee may be detailed to the Commission without
reimbursement, and such detail shall be without interruption or loss of
civil service status or privilege.
    (d) Procurement of Temporary and Intermittent Services.--The
Chairperson of the Commission may procure temporary and intermittent
services under section 3109(b) of title 5, United States Code, at rates
for individuals that do not exceed the daily equivalent of the annual
rate of basic pay prescribed for level V of the Executive Schedule
under section 5316 of such title.

SEC. 8. REPORT OF THE COMMISSION.

    (a) In General.--Not later than 2 years after the date of enactment
of this Act, the Commission shall submit to the President and Congress
a report that contains--
            (1) a detailed statement of findings and conclusions of the
        Commission; and
            (2) the recommendations of the Commission for such
        legislative and administrative actions as the Commission
        considers appropriate.
    (b) Extension.--The President may grant an extension to allow the
report required under subsection (a) to be submitted not later than 3
years after the date of the enactment of this Act.
    (c) Online Access.--The Commission shall make the report required
by paragraph (1) publically available on the website of the Department
of the Interior.

SEC. 9. NONAPPPLICABILITY OF THE FACA.

    The Federal Advisory Committee Act (5 U.S.C. App. 2) shall not
apply to the Commission.

SEC. 10. TERMINATION OF THE COMMISSION.

    The Commission shall terminate 30 days after the Commission submits
its report under section 8.

Output: American Indian Trust Responsibility Review Act of 2014 - Establishes the American Indian Trust Review Commission to: (1) conduct a comprehensive review of the unique trust relationship between the United States and federally recognized Indian tribes, and (2) report to Congress within two years of this Act's enactment. Requires the study to analyze:    the attributes of that relationship;   the policies, practices, structure, and effectiveness of the federal agencies that have trust responsibilities toward Indian tribes;   the feasibility of authorizing willing Indian tribes to assume duties currently performed by the federal government;   the data necessary for the Commission to get a better understanding of tribal needs;   the feasibility of creating high-level federal positions to increase tribal participation in policy formation and program development;  the viability of a mechanism to ensure the continuation of critical programs for Indian tribes;   the appropriate role of state and local governments in federal activities affecting Indian tribes; and  modifications to laws, procedures, regulations, policies, and practices that might further the federal government's trust relationship with Indian tribes.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Business Checking Freedom Act of
2002''.

SEC. 2. INTEREST-BEARING TRANSACTION ACCOUNTS AUTHORIZED.

    (a) Repeal of Prohibition on Payment of Interest on Demand
Deposits.--
            (1) Federal reserve act.--Section 19(i) of the Federal
        Reserve Act (12 U.S.C. 371a) is amended to read as follows:
    ``(i) [Repealed]''.
            (2) Home owners' loan act.--The first sentence of section
        5(b)(1)(B) of the Home Owners' Loan Act (12 U.S.C.
        1464(b)(1)(B)) is amended by striking ``savings association may
        not--'' and all that follows through ``(ii) permit any'' and
        inserting ``savings association may not permit any''.
            (3) Federal deposit insurance act.--Section 18(g) of the
        Federal Deposit Insurance Act (12 U.S.C. 1828(g)) is amended to
        read as follows:
    ``(g) [Repealed]''.
    (b) Effective Date.--The amendments made by subsection (a) shall
take effect at the end of the 2-year period beginning on the date of
the enactment of this Act.

SEC. 3. INTEREST-BEARING TRANSACTION ACCOUNTS AUTHORIZED FOR ALL
              BUSINESSES.

    Section 2 of Public Law 93-100 (12 U.S.C. 1832) is amended--
            (1) by redesignating subsections (b) and (c) as subsections
        (c) and (d), respectively; and
            (2) by inserting after subsection (a) the following:
    ``(b) Notwithstanding any other provision of law, any depository
institution may permit the owner of any deposit or account which is a
deposit or account on which interest or dividends are paid and is not a
deposit or account described in subsection (a)(2) to make up to 24
transfers per month (or such greater number as the Board of Governors
of the Federal Reserve System may determine by rule or order), for any
purpose, to another account of the owner in the same institution. An
account offered pursuant to this subsection shall be considered a
transaction account for purposes of section 19 of the Federal Reserve
Act unless the Board of Governors of the Federal Reserve System
determines otherwise.''.

SEC. 4. PAYMENT OF INTEREST ON RESERVES AT FEDERAL RESERVE BANKS.

    (a) In General.--Section 19(b) of the Federal Reserve Act (12
U.S.C. 461(b)) is amended by adding at the end the following new
paragraph:
            ``(12) Earnings on reserves.--
                    ``(A) In general.--Balances maintained at a Federal
                reserve bank by or on behalf of a depository
                institution may receive earnings to be paid by the
                Federal reserve bank at least once each calendar
                quarter at a rate or rates not to exceed the general
                level of short-term interest rates.
                    ``(B) Regulations relating to payments and
                distribution.--The Board may prescribe regulations
                concerning--
                            ``(i) the payment of earnings in accordance
                        with this paragraph;
                            ``(ii) the distribution of such earnings to
                        the depository institutions which maintain
                        balances at such banks or on whose behalf such
                        balances are maintained; and
                            ``(iii) the responsibilities of depository
                        institutions, Federal home loan banks, and the
                        National Credit Union Administration Central
                        Liquidity Facility with respect to the
                        crediting and distribution of earnings
                        attributable to balances maintained, in
                        accordance with subsection (c)(1)(A), in a
                        Federal reserve bank by any such entity on
                        behalf of depository institutions.
                    ``(C) Depository institutions defined.--For
                purposes of this paragraph, the term `depository
                institution', in addition to the institutions described
                in paragraph (1)(A), includes any trust company,
                corporation organized under section 25A or having an
                agreement with the Board under section 25, or any
                branch or agency of a foreign bank (as defined in
                section 1(b) of the International Banking Act of
                1978).''.
    (b) Authorization for Pass Through Reserves for Member Banks.--
Section 19(c)(1)(B) of the Federal Reserve Act (12 U.S.C. 461(c)(1)(B))
is amended by striking ``which is not a member bank''.
    (c) Consumer Banking Costs Assessment.--
            (1) In general.--Section 1002 of the Financial Institutions
        Reform, Recovery, and Enforcement Act of 1989 (12 U.S.C. 1811
        note) is amended to read as follows:

``SEC. 1002. SURVEY OF BANK FEES AND SERVICES.

    ``(a) Annual Survey Required.--The Board of Governors of the
Federal Reserve System shall obtain annually a sample, which is
representative by type and size of the institution (including small
institutions) and geographic location, of the following retail banking
services and products provided by insured depository institutions and
insured credit unions (along with related fees and minimum balances):
            ``(1) Checking and other transaction accounts.
            ``(2) Negotiable order of withdrawal and savings accounts.
            ``(3) Automated teller machine transactions.
            ``(4) Other electronic transactions.
    ``(b) Minimum Survey Requirement.--The annual survey described in
subsection (a) shall meet the following minimum requirements:
            ``(1) Checking and other transaction accounts.--Data on
        checking and transaction accounts shall include, at a minimum,
        the following:
                    ``(A) Monthly and annual fees and minimum balances
                to avoid such fees.
                    ``(B) Minimum opening balances.
                    ``(C) Check processing fees.
                    ``(D) Check printing fees.
                    ``(E) Balance inquiry fees.
                    ``(F) Fees imposed for using a teller or other
                institution employee.
                    ``(G) Stop payment order fees.
                    ``(H) Nonsufficient fund fees.
                    ``(I) Overdraft fees.
                    ``(J) Deposit items returned fees.
                    ``(K) Availability of no-cost or low-cost accounts
                for consumers who maintain low balances.
            ``(2) Negotiable order of withdrawal accounts and savings
        accounts.--Data on negotiable order of withdrawal accounts and
        savings accounts shall include, at a minimum, the following:
                    ``(A) Monthly and annual fees and minimum balances
                to avoid such fees.
                    ``(B) Minimum opening balances.
                    ``(C) Rate at which interest is paid to consumers.
                    ``(D) Check processing fees for negotiable order of
                withdrawal accounts.
                    ``(E) Fees imposed for using a teller or other
                institution employee.
                    ``(F) Availability of no-cost or low-cost accounts
                for consumers who maintain low balances.
            ``(3) Automated teller transactions.--Data on automated
        teller machine transactions shall include, at a minimum, the
        following:
                    ``(A) Monthly and annual fees.
                    ``(B) Card fees.
                    ``(C) Fees charged to customers for withdrawals,
                deposits, and balance inquiries through institution-
                owned machines.
                    ``(D) Fees charged to customers for withdrawals,
                deposits, and balance inquiries through machines owned
                by others.
                    ``(E) Fees charged to noncustomers for withdrawals,
                deposits, and balance inquiries through institution-
                owned machines.
                    ``(F) Point-of-sale transaction fees.
            ``(4) Other electronic transactions.--Data on other
        electronic transactions shall include, at a minimum, the
        following:
                    ``(A) Wire transfer fees.
                    ``(B) Fees related to payments made over the
                Internet or through other electronic means.
            ``(5) Other fees and charges.--Data on any other fees and
        charges that the Board of Governors of the Federal Reserve
        System determines to be appropriate to meet the purposes of
        this section.
            ``(6) Federal reserve board authority.--The Board of
        Governors of the Federal Reserve System may cease the
        collection of information with regard to any particular fee or
        charge specified in this subsection if the Board makes a
        determination that, on the basis of changing practices in the
        financial services industry, the collection of such information
        is no longer necessary to accomplish the purposes of this
        section.
    ``(c) Annual Report to Congress Required.--
            ``(1) Preparation.--The Board of Governors of the Federal
        Reserve System shall prepare a report of the results of each
        survey conducted pursuant to subsections (a) and (b) of this
        section and section 136(b)(1) of the Consumer Credit Protection
        Act.
            ``(2) Contents of the report.--In addition to the data
        required to be collected pursuant to subsections (a) and (b),
        each report prepared pursuant to paragraph (1) shall include a
        description of any discernible trend, in the Nation as a whole,
        in a representative sample of the 50 States (selected with due
        regard for regional differences), and in each consolidated
        metropolitan statistical area (as defined by the Director of
        the Office of Management and Budget), in the cost and
        availability of the retail banking services, including those
        described in subsections (a) and (b) (including related fees
        and minimum balances), that delineates differences between
        institutions on the basis of the type of institution and the
        size of the institution, between large and small institutions
        of the same type, and any engagement of the institution in
        multistate activity.
            ``(3) Submission to congress.--The Board of Governors of
        the Federal Reserve System shall submit an annual report to the
        Congress not later than June 1, 2004, and not later than June 1
        of each subsequent year.
            ``(4) Transition provision.--Notwithstanding section
        4(c)(3) of the Business Checking Freedom Act of 2002, the Board
        of Governors of the Federal Reserve System shall, on an interim
        basis, continue to comply with the requirements for the bank
        fee survey under the amendment made to this section by section
        108 of the Riegle-Neal Interstate Banking and Branching
        Efficiency Act of 1994 for reports submitted to the Congress
        under this section not later than June 1, 2003, except that the
        Board shall incorporate within any such report, to the extent
        possible, any additional information on any credit card fee or
        charge that is available to the Board even though such
        information is not required by such amendment.
    ``(d) Definitions.--For purposes of this section, the term
``insured depository institution'' has the meaning given such term in
section 3 of the Federal Deposit Insurance Act, and the term ``insured
credit union'' has the meaning given such term in section 101 of the
Federal Credit Union Act.''.
            (2) Amendment to the truth in lending act.--
                    (A) In general.--Paragraph (1) of section 136(b) of
                the Truth in Lending Act (15 U.S.C. 1646(b)(1)) is
                amended to read as follows:
            ``(1) Collection required.--The Board shall collect, on a
        semiannual basis, from a broad sample of financial institutions
        which offer credit card services, credit card price and
        availability information including--
                    ``(A) the information required to be disclosed
                under section 127(c) of this chapter;
                    ``(B) the average total amount of finance charges
                paid by consumers; and
                    ``(C) the following credit card rates and fees:
                            ``(i) Application fees.
                            ``(ii) Annual percentage rates for cash
                        advances and balance transfers.
                            ``(iii) Maximum annual percentage rate that
                        may be charged when an account is in default.
                            ``(iv) Fees for the use of convenience
                        checks.
                            ``(v) Fees for balance transfers.
                            ``(vi) Fees for foreign currency
                        conversions.''.
                    (B) Effective date.--The amendment made by
                subparagraph (A) shall take effect on January 1, 2003.
            (3) Repeal of sunset provision.--Section 108 of the Riegle-
        Neal Interstate Banking and Branching Efficiency Act of 1994 is
        hereby repealed.
            (4) Nonapplicability of other provision of law.--Section
        3003(a)(1) of the Federal Reports Elimination and Sunset Act of
        1995 (31 U.S.C. 1113 note) shall not apply to any report
        required to be submitted under section 1002(b) of Financial
        Institutions Reform, Recovery, and Enforcement Act of 1989.
    (d) Technical and Conforming Amendments.--Section 19 of the Federal
Reserve Act (12 U.S.C. 461) is amended--
            (1) in subsection (b)(4) (12 U.S.C. 461(b)(4)), by striking
        subparagraph (C) and redesignating subparagraphs (D) and (E) as
        subparagraphs (C) and (D), respectively; and
            (2) in subsection (c)(1)(A) (12 U.S.C. 461(c)(1)(A)), by
        striking ``subsection (b)(4)(C)'' and inserting ``subsection
        (b)''.

SEC. 5. INCREASED FEDERAL RESERVE BOARD FLEXIBILITY IN SETTING RESERVE
              REQUIREMENTS.

    Section 19(b)(2)(A) of the Federal Reserve Act (12 U.S.C.
461(b)(2)(A)) is amended--
            (1) in clause (i), by striking ``the ratio of 3 per
        centum'' and inserting ``a ratio not greater than 3 percent
        (and which may be zero)''; and
            (2) in clause (ii), by striking ``and not less than 8 per
        centum,'' and inserting ``(and which may be zero),''.

SEC. 6. TRANSFER OF FEDERAL RESERVE SURPLUSES.

    (a) In General.--Section 7(b) of the Federal Reserve Act (12 U.S.C.
289(b)) is amended by adding at the end the following new paragraph:
            ``(4) Additional transfers to cover interest payments for
        fiscal years 2002 through 2006.--
                    ``(A) In general.--In addition to the amounts
                required to be transferred from the surplus funds of
                the Federal reserve banks pursuant to subsection
                (a)(3), the Federal reserve banks shall transfer from
                such surplus funds to the Board of Governors of the
                Federal Reserve System for transfer to the Secretary of
                the Treasury for deposit in the general fund of the
                Treasury, such sums as are necessary to equal the net
                cost of section 19(b)(12) in each of the fiscal years
                2002 through 2006.
                    ``(B) Allocation by federal reserve board.--Of the
                total amount required to be paid by the Federal reserve
                banks under subparagraph (A) for fiscal years 2002
                through 2006, the Board of Governors of the Federal
                Reserve System shall determine the amount each such
                bank shall pay in such fiscal year.
                    ``(C) Replenishment of surplus fund prohibited.--
                During fiscal years 2002 through 2006, no Federal
                reserve bank may replenish such bank's surplus fund by
                the amount of any transfer by such bank under
                subparagraph (A).''.
    (b) Technical and Conforming Amendment.--Section 7(a) of the
Federal Reserve Act (12 U.S.C. 289(a)) is amended by adding at the end
the following new paragraph:
            ``(3) Payment to treasury.--During fiscal years 2002
        through 2006, any amount in the surplus fund of any Federal
        reserve bank in excess of the amount equal to 3 percent of the
        paid-in capital and surplus of the member banks of such bank
        shall be transferred to the Secretary of the Treasury for
        deposit in the general fund of the Treasury.''.

SEC. 7. RULE OF CONSTRUCTION.

    In the case of an escrow account maintained at a depository
institution in connection with a real estate transaction--
            (1) the absorption, by the depository institution, of
        expenses incidental to providing a normal banking service with
        respect to such escrow account;
            (2) the forbearance, by the depository institution, from
        charging a fee for providing any such banking function; and
            (3) any benefit which may accrue to the holder or the
        beneficiary of such escrow account as a result of an action of
        the depository institution described in subparagraph (1) or (2)
        or similar in nature to such action,
shall not be treated as the payment or receipt of interest for purposes
of this Act and any provision of Public Law 93-100, the Federal Reserve
Act, the Home Owners' Loan Act, or the Federal Deposit Insurance Act
relating to the payment of interest on accounts or deposits at
depository institutions.

            Passed the House of Representatives April 9, 2002.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.

Output: Business Checking Freedom Act of 2002 - Amends the Federal Reserve Act, the Home Owners' Loan Act, and the Federal Deposit Insurance Act to repeal the prohibition against the payment of interest on demand deposits. Makes such repeal effective two years from the date of enactment.(Sec. 3) Authorizes interest-bearing transaction accounts for businesses, permitting up to 24 transfers per month (or any greater number the Federal Reserve Board (Board) may determine) to another account of the owner in the same institution.(Sec. 4) Authorizes the payment of interest by a Federal reserve bank at least quarterly on balances maintained there on behalf of a depository institution.Revises the requirements for the annual survey of bank fees and services by the Board to specify the inclusion of: (1) checking and other transaction accounts; (2) negotiable order of withdrawal and savings accounts; (3) automated teller machine transactions; and (4) other electronic transactions. Establishes minimum survey requirements for each such account or transaction area. Requires such survey to address minimum balance requirements as well as fees.Amends the Truth in Lending Act (and Consumer Credit Protection Act) to revise the requirements for the semiannual survey of credit card price and availability information to specify the inclusion of certain information, including finance charges, annual percentage rates, and various fees.Requires the Board to report annually to Congress on the results of both surveys.Amends the Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994 to repeal the termination date for and so continue the annual survey by the Board of certain retail banking services (and associated fees) provided by insured depository institutions.(Sec. 5) Amends the Federal Reserve Act to revise the ratio of reserves a depository institution must maintain against its transaction accounts, permitting a ratio of zero.(Sec. 6) Directs the Federal reserve banks in FY 2002 through 2006 to transfer to the Board for transfer to the Secretary of the Treasury, for deposit in the general fund, additional surplus funds equal to the net cost of their interest payments to depository institutions.(Sec. 7) Provides a rule of construction for escrow accounts maintained at a depository institution in connection with a real estate transaction. Declares that the institution's absorption of expenses or forbearance in charging a fee or other benefit should not be treated as the payment or receipt of interest.


Input:
SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Poison Center Support, Enhancement,
and Awareness Act of 2008''.
SEC. 2. FINDINGS.
    Congress makes the following findings:
        (1) Poison control centers are the primary defense of the
    United States against injury and deaths from poisoning. Twenty-four
    hours a day, the general public as well as health care
    practitioners contact their local poison control centers for help
    in diagnosing and treating victims of poisoning. In 2007, more than
    4,000,000 calls were managed by poison control centers providing
    ready and direct access for all people of the United States,
    including many underserved populations in the United States, with
    vital emergency public health information and response.
        (2) Poisoning is the second most common form of unintentional
    death in the United States. In any given year, there will be
    between 3,000,000 and 5,000,000 poison exposures. Sixty percent of
    these exposures will involve children under the age of 6 who are
    exposed to toxins in their home. Poisoning accounts for 285,000
    hospitalizations, 1,200,000 days of acute hospital care, and more
    than 26,000 fatalities in 2005.
        (3) In 2008, the Harvard Injury Control Research Center
    reported that poisonings from accidents and unknown circumstances
    more than tripled in rate since 1990. In 2005, the last year for
    which data are available, 26,858 people died from accidental or
    unknown poisonings. This represents an increase of 20,000 since
    1990 and an increase of 2,400 between 2004 and 2005. Fatalities
    from poisoning are increasing in the United States in near epidemic
    proportions. The funding of programs to reverse this trend is
    needed now more than ever.
        (4) In 2004, The Institute of Medicine of the National Academy
    of Sciences recommended that ``Congress should amend the current
    Poison Control Center Enhancement and Awareness Act Amendments of
    2003 to provide sufficient funding to support the proposed Poison
    Prevention and Control System with its national network of poison
    centers. Support for the core activities at the current level of
    service is estimated to require more than $100 million annually.''.
        (5) Sustaining the funding structure and increasing
    accessibility to poison control centers will promote the
    utilization of poison control centers and reduce the inappropriate
    use of emergency medical services and other more costly health care
    services. The 2004 Institute of Medicine Report to Congress
    determined that for every $1 invested in the Nation's poison
    control centers $7 of health care costs are saved. In 2005, direct
    Federal health care program savings totaled in excess of
    $525,000,000 as the result of poison control center public health
    services.
        (6) More than 30 percent of the cost savings and financial
    benefits of the Nation's network of poison control centers are
    realized annually by Federal health care programs (estimated to be
    more than $1,000,000,000), yet Federal funding support (as
    demonstrated by the annual authorization of $30,100,000 in Public
    Law 108-194) comprises less than 11 percent of the annual network
    expenditures of poison centers.
        (7) Real-time data collected from the Nation's certified poison
    control centers can be an important source of information for the
    detection, monitoring, and response for contamination of the air,
    water, pharmaceutical, or food supply.
        (8) In the event of a terrorist event, poison control centers
    will be relied upon as a critical source for accurate medical
    information and public health emergency response concerning the
    treatment of patients who have had an exposure to a chemical,
    radiological, or biological agent.
SEC. 3. REAUTHORIZATION OF POISON CONTROL CENTERS NATIONAL TOLL-FREE
NUMBER.
    Section 1271 of the Public Health Service Act (42 U.S.C. 300d-71)
is amended to read as follows:
``SEC. 1271. MAINTENANCE OF THE NATIONAL TOLL-FREE NUMBER.
    ``(a) In General.--The Secretary shall provide coordination and
assistance to poison control centers for the establishment of a
nationwide toll-free phone number, and the maintenance of such number,
to be used to access such centers.
    ``(b) Authorization of Appropriations.--There is authorized to be
appropriated $2,000,000 for fiscal year 2009 to carry out this section,
and $700,000 for each of fiscal years 2010 through 2014 for the
maintenance of the nationwide toll free phone number under subsection
(a).''.
SEC. 4. REAUTHORIZATION OF NATIONWIDE MEDIA CAMPAIGN TO PROMOTE POISON
CONTROL CENTER UTILIZATION.
    (a) In General.--Section 1272 of the Public Health Service Act (42
U.S.C. 300d-72) is amended to read as follows:
``SEC. 1272. NATIONWIDE MEDIA CAMPAIGN TO PROMOTE POISON CONTROL CENTER
UTILIZATION.
    ``(a) In General.--The Secretary shall carry out, and expand upon,
a national media campaign to educate the public and health care
providers about poison prevention and the availability of poison
control center resources in local communities and to conduct
advertising campaigns concerning the nationwide toll-free number
established under section 1271(a).
    ``(b) Contract With Entity.--The Secretary may carry out subsection
(a) by entering into contracts with one or more public or private
entities, including nationally recognized organizations in the field of
poison control and national media firms, for the development and
implementation of a nationwide poison prevention and poison control
center awareness campaign, which may include--
        ``(1) the development and distribution of poison prevention and
    poison control center awareness materials;
        ``(2) television, radio, Internet, and newspaper public service
    announcements; and
        ``(3) other activities to provide for public and professional
    awareness and education.
    ``(c) Evaluation.--The Secretary shall--
        ``(1) establish baseline measures and benchmarks to
    quantitatively evaluate the impact of the nationwide media campaign
    carried out under this section; and
        ``(2) on an annual basis, prepare and submit to the appropriate
    committees of Congress, an evaluation of the nationwide media
    campaign.
    ``(d) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section, such sums as may be necessary
for fiscal year 2009, and $800,000 for each of fiscal years 2010
through 2014.''.
    (b) Effective Date.--The amendment made by this section shall be
effective on the date of the enactment of this Act and shall apply to
contracts entered into on or after January 1, 2009.
SEC. 5. REAUTHORIZATION OF THE POISON CONTROL CENTER GRANT PROGRAM.
    (a) In General.--Section 1273 of the Public Health Service Act (42
U.S.C. 300d-73) is amended to read as follows:
``SEC. 1273. MAINTENANCE OF THE POISON CONTROL CENTER GRANT PROGRAM.
    ``(a) Authorization of Program.--The Secretary shall award grants
to poison control centers certified under subsection (c) (or granted a
waiver under subsection (d)) and professional organizations in the
field of poison control for the purposes of preventing, and providing
treatment recommendations for, poisonings and complying with the
operational requirements needed to sustain the certification of the
center under subsection (c).
    ``(b) Additional Uses of Funds.--In addition to the purposes
described in subsection (a), a poison center or professional
organization awarded a grant, contract, or cooperative agreement under
such subsection may also use amounts received under such grant,
contract, or cooperative agreement--
        ``(1) to establish and evaluate best practices in the United
    States for poison prevention, poison control center outreach, and
    emergency and preparedness programs;
        ``(2) to research, develop, implement, revise, and communicate
    standard patient management guidelines for commonly encountered
    toxic exposures;
        ``(3) to improve national toxic exposure surveillance by
    enhancing cooperative activities between poison control centers in
    the United States and the Centers for Disease Control and
    Prevention;
        ``(4) to develop, support, and enhance technology and
    capabilities of professional organizations in the field of poison
    control to collect national poisoning, toxic occurrence, and
    related public health data;
        ``(5) to develop initiatives to foster the enhanced public
    health utilization of national poison data collected by
    organizations described in paragraph (4);
        ``(6) to support and expand the toxicologic expertise within
    poison control centers; and
        ``(7) to improve the capacity of poison control centers to
    answer high volumes of calls and respond during times of national
    crisis or other public health emergencies.
    ``(c) Certification.--Except as provided in subsection (d), the
Secretary may award a grant to a poison control center under subsection
(a) only if--
        ``(1) the center has been certified by a professional
    organization in the field of poison control, and the Secretary has
    approved the organization as having in effect standards for
    certification that reasonably provide for the protection of the
    public health with respect to poisoning; or
        ``(2) the center has been certified by a State government, and
    the Secretary has approved the State government as having in effect
    standards for certification that reasonably provide for the
    protection of the public health with respect to poisoning.
    ``(d) Waiver of Certification Requirements.--
        ``(1) In general.--The Secretary may grant a waiver of the
    certification requirements of subsection (c) with respect to a
    noncertified poison control center that applies for a grant under
    this section if such center can reasonably demonstrate that the
    center will obtain such a certification within a reasonable period
    of time as determined appropriate by the Secretary.
        ``(2) Renewal.--The Secretary may renew a waiver under
    paragraph (1).
        ``(3) Limitation.--In no case may the sum of the number of
    years for a waiver under paragraph (1) and a renewal under
    paragraph (2) exceed 5 years. The preceding sentence shall take
    effect as of the date of the enactment of the Poison Center
    Support, Enhancement, and Awareness Act of 2008.
    ``(e) Supplement Not Supplant.--Amounts made available to a poison
control center under this section shall be used to supplement and not
supplant other Federal, State or local funds provided for such center.
    ``(f) Maintenance of Effort.--A poison control center, in utilizing
the proceeds of a grant under this section, shall maintain the
expenditures of the center for activities of the center at a level that
is not less than the level of expenditures maintained by the center for
the fiscal year preceding the fiscal year for which the grant is
received.
    ``(g) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section, $27,500,000 for fiscal year
2009, and $28,600,000 for each of fiscal years 2010 through 2014. The
Secretary may utilize not to exceed 8 percent of the amount
appropriated under this preceding sentence in each fiscal year for
coordination, dissemination, technical assistance, program evaluation,
data activities, and other program administration functions that do not
include grants, contracts, or cooperative agreements under subsections
(a) and (b), which are determined by the Secretary to be appropriate
for carrying out the program under this section.''.
    (b) Effective Date.--The amendment made by this section shall be
effective as of the date of the enactment of this Act and shall apply
to grants made on or after January 1, 2009.

                               Speaker of the House of Representatives.

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

Output:
Poison Center Support, Enhancement, and Awareness Act of 2008 - Amends the Public Health Service Act to require the Secretary of Health and Human Services to provide coordination and assistance for the maintenance of the nationwide toll-free phone number to access poison control centers.

Requires the Secretary to carry out and expand upon a national media campaign to educate the public and health care providers about poison prevention and the availability of poison control center resources in local communities. Authorizes the Secretary to enter into contracts with nationally recognized organizations in the field of poison control and national media firms for the development and implementation of a nationwide poison prevention and poison control center awareness campaign.

Expands the poison control center grant program to allow the Secretary to award grants for poison control centers to comply with the operational requirements needed to sustain certification. Adds as the purposes for which such grants may be used: (1) to establish and evaluate best practices in the United States for poison prevention, poison control center outreach, and emergency and preparedness programs; (2) to implement standard patient management guidelines for commonly encountered toxic exposures; (3) to develop, support, and enhance technology and capabilities of professional organizations in the field of poison control to collect national poisoning, toxic occurrence, and related public health data; and (4) to develop initiatives to foster the enhanced public health utilization of national poison data. Eliminates matching requirements for such grants.

Authorizes appropriations for FY2009-FY2014.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Guam War Claims Review Commission
Act''.

SEC. 2. ESTABLISHMENT OF COMMISSION.

    (a) Establishment.--There is hereby established a commission to be
known as the ``Guam War Claims Review Commission'' (in this Act
referred to as the ``Commission'').
    (b) Members.--The Commission shall be composed of five members who
by virtue of their background and experience are particularly suited to
contribute to the achievement of the purposes of the Commission. The
members shall be appointed by the Secretary of the Interior not later
than 60 days after funds are made available for this Act. Two of the
members shall be selected as follows:
        (1) One member appointed from a list of three names submitted
    by the Governor of Guam.
        (2) One member appointed from a list of three names submitted
    by the Guam Delegate to the United States House of Representatives.
    (c) Chairperson.--The Commission shall select a Chairman from among
its members. The term of office shall be for the life of the
Commission.
    (d) Compensation.--Notwithstanding section 3, members of the
Commission shall not be paid for their service as members, but in the
performance of their duties, shall receive travel expenses, including
per diem in lieu of subsistence, in accordance with sections 5702 and
5703 of title 5, United States Code.
    (e) Vacancy.--Any vacancy in the Commission shall be filled in the
same manner as the original appointment.

SEC. 3. EMPLOYEES.

    The Commission may appoint an executive director and other
employees as it may require. The executive director and other employees
of the Commission may be appointed without regard to the provisions of
title 5, United States Code, governing appointments in the competitive
service. Section 3161 of title 5, United States Code, shall apply to
the executive director and other employees of the Commission.

SEC. 4. ADMINISTRATIVE.

    The Secretary of the Interior shall provide the Commission, on a
reimbursable basis, such administrative support services as the
Commission may request.

SEC. 5. DUTIES OF COMMISSION.

    The Commission shall--
        (1) review the facts and circumstances surrounding the
    implementation and administration of the Guam Meritorious Claims
    Act and the effectiveness of such Act in addressing the war claims
    of American nationals residing on Guam between December 8, 1941,
    and July 21, 1944;
        (2) review all relevant Federal and Guam territorial laws,
    records of oral testimony previously taken, and documents in Guam
    and the Archives of the Federal Government regarding Federal
    payments of war claims in Guam;
        (3) receive oral testimony of persons who personally
    experienced the taking and occupation of Guam by Japanese military
    forces, noting especially the effects of infliction of death,
    personal injury, forced labor, forced march, and internment;
        (4) determine whether there was parity of war claims paid to
    the residents of Guam under the Guam Meritorious Claims Act as
    compared with awards made to other similarly affected United States
    citizens or nationals in territory occupied by the Imperial
    Japanese military forces during World War II;
        (5) advise on any additional compensation that may be necessary
    to compensate the people of Guam for death, personal injury, forced
    labor, forced march, and internment; and
        (6) not later than 9 months after the Commission is established
    submit a report, including any comments or recommendations for
    action, to the Secretary of the Interior, the Committee on
    Resources and the Committee on the Judiciary of the House of
    Representatives and the Committee on Energy and Natural Resources
    and the Committee on the Judiciary of the Senate.

SEC. 6. POWERS OF THE COMMISSION.

    (a) Authority of Chairman.--Subject to general policies that the
Commission may adopt, the Chairman of the Commission--
        (1) shall exercise the executive and administrative powers of
    the Commission; and
        (2) may delegate such powers to the staff of the Commission.
    (b) Hearings and Sessions.--For the purpose of carrying out its
duties under section 5, the Commission may hold hearings, sit and act
at times and places, take testimony, and receive evidence as the
Commission considers appropriate. The Commission may administer oaths
or affirmations to witnesses appearing before it.
    (c) Experts and Consultants.--The Commission may procure temporary
and intermittent services under section 3109(b) of title 5, United
States Code, but at rates for individuals not to exceed the daily
equivalent of the maximum annual rate of basic pay for GS-15 of the
General Schedule. The services of an expert or consultant may be
procured without compensation if the expert or consultant agrees to
such an arrangement, in writing, in advance.
    (d) Support of Federal Agencies.--Upon request of the Commission,
the head of any Federal department or agency may provide support to the
Commission to assist it in carrying out its duties under section 5.

SEC. 7. TERMINATION OF COMMISSION.

    The Commission shall terminate 30 days after submission of its
report under section 5(6).

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

    There is authorized to be appropriated $500,000 to carry out this
Act.

                               Speaker of the House of Representatives.

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

Output: Guam War Claims Review Commission Act - Establishes the Guam War Claims Review Commission to: (1) review the facts and circumstances surrounding the implementation and administration of the Guam Meritorious Claims Act and its effectiveness in addressing the war claims of American nationals residing on Guam between December 8, 1941, and July 21, 1944; (2) determine after review of documents and oral testimony whether there was parity of war claims paid to Guam residents under such Act as compared with awards made to other similarly affected U.S. citizens or nationals in territory occupied by the Japanese during World War II; and (3) advise on any additional compensation that may be necessary to compensate the people of Guam for death, personal injury, forced labor, forced march, and internment.Authorizes appropriations.