Input:
SECTION 1. PLACEMENT OF MADE IN AMERICA LABELS ON PRODUCTS.

    (a) Requirements for Use of Labels.--No product may bear a label
which states or suggests that the product was made in America unless--
            (1) the product has been registered with the Department of
        Commerce under subsection (b); and
            (2) the Secretary of Commerce has determined that--
                    (A) not less than 60 percent of the product was
                manufactured in the United States; and
                    (B) final assembly of the product took place in the
                United States.
    (b) Registry of American-Made Products.--Not later than 12 months
after the Secretary has promulgated regulations regarding the
registration of products with the Department of Commerce under this
section, a person shall register with the Department of Commerce any
product on which there is or will be affixed a label which states or
suggests that the product was made in America.
    (c) Penalties for Fraudulent Use of Labels.--
            (1) Civil fine.--Any person who, with an intent to defraud
        or mislead, places on a product a label which states or
        suggests that the product was ``made in America'' in violation
        of this section may be assessed a civil penalty by the
        Secretary of not more than $100,000. The Secretary may issue an
        order assessing such civil penalty only after notice and an
        opportunity for an agency hearing on the record. The validity
        of such order may not be reviewed in an action to collect such
        civil penalty.
            (2) Injunctive relief.--The Secretary may bring an action
        to enjoin the violation of, or to compel compliance with, this
        section, whenever the Secretary believes that such a violation
        has occurred or is about to occur.
    (d) Regulations.--Not later than 12 months after the date of the
enactment of this Act, the Secretary shall promulgate regulations
establishing procedures under which a person shall register a product
under this section.
    (e) Definitions.--For purposes of this section:
            (1) Label.--The term ``label'' means any written, printed,
        or graphic matter on, or attached to, a product or any of its
        containers or wrappers.
            (2) Secretary.--The term ``Secretary'' means the Secretary
        of Commerce.

SEC. 2. ADDITIONAL INFORMATION TO CONSUMERS REGARDING FOREIGN CONTENT
              OF IMPORTED ARTICLES.

    (a) In General.--Section 304 of the Tariff Act of 1930 (19 U.S.C.
1304) is amended as follows:
            (1) Subsections (f), (g), and (h) are redesignated as
        subsections (g), (h), and (i), respectively.
            (2) The following new subsection is inserted after
        subsection (e):
    ``(f) Additional Foreign Content Marking.--If an article of foreign
origin is required to be marked under subsection (a), or its container
is required to be marked under subsection (b), and such article is
assembled, in whole or part, from parts that are the product of one or
more foreign countries that are not the country of origin for purposes
of subsection (a) or (b), the article or container shall be marked in
such manner as to indicate, or shall be accompanied by such written,
printed, or graphic matter that indicates, in English to the ultimate
purchaser in the United States the proportion of the customs value of
such article that is accounted for by the parts from each such foreign
country.''.
            (3) Subsection (g) (as redesignated by paragraph (1)) is
        amended by striking out ``section,'' and inserting ``section
        (including the requirements relating to parts valuation under
        subsection (f)),''.
            (4) Subsection (h) (as redesignated by paragraph (1)) is
        amended by striking out ``subsection (f)'' and inserting
        ``subsection (g)''.
    (b) Effective Date.--The amendments made by subsection (a) apply
with respect to articles entered, or withdrawn from warehouse for
consumption, on or after the 15th day after the date of the enactment
of this Act.

SEC. 3. LABELING OF DOMESTIC PRODUCTS WITH FOREIGN PARTS.

    (a) Requirements for Use of Labels.--Any product which is
manufactured in the United States and which is assembled, in whole or
in part, from any part that is the product of a foreign country shall,
in its labeling for the ultimate purchaser in the United States--
            (1) disclose the country of origin of such part, and
            (2) state the proportion of the cost of such product which
        is accounted for by such part.
    (b) Penalties for Violations of Subsection (a).--
            (1) Civil fine.--Any person who, with an intent to defraud
        or mislead, fails to label a product in accordance with
        subsection (a) may be assessed a civil penalty by the Secretary
        of not more than $100,000. The Secretary may issue an order
        assessing such civil penalty only after notice and an
        opportunity for an agency hearing on the record. The validity
        of such order may not be reviewed in an action to collect such
        civil penalty.
            (2) Injunctive relief.--The Secretary may bring an action
        to enjoin the violation of, or to compel compliance with,
        subsection (a), whenever the Secretary believes that such a
        violation has occurred or is about to occur.
    (c) Regulations.--Not later than 12 months after the date of the
enactment of this Act, the Secretary shall promulgate regulations
respecting labeling of products under subsection (a).
    (d) Definitions.--For purposes of this section, the term
``Secretary'' means the Secretary of Commerce.

Output:
Prohibits a label on a product stating that the product was made in America unless:  (1) the product is registered with the Department of Commerce as required by this Act; (2) at least 60 percent of the product was manufactured in the United States; and (3) final assembly took place in this country.
Amends the Tariff Act of 1930 to require products to provide additional information to consumers regarding the foreign content of imported articles.
Requires any product manufactured in this country and which is assembled with a part from a foreign country to state on its label: (1) the country of origin of such part; and (2) the proportion of the cost of such product which is accounted for by such part.
Sets forth penalties for violating provisions of this Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``District of Columbia Land Use
Notification Act of 1993''.

SEC. 2. REQUIRING CERTAIN FEDERAL AGENCIES TO PROVIDE NOTICE TO
              DISTRICT OF COLUMBIA BEFORE CARRYING OUT ACTIVITIES
              AFFECTING PROPERTY LOCATED IN DISTRICT.

    (a) Requirements for General Services Administration.--
            (1) In general.--Title II of the Federal Property and
        Administrative Services Act of 1949 (40 U.S.C. 481 et seq.) is
        amended by adding at the end the following new section:

   ``notice to district of columbia of activities affecting property
                        located in the district

    ``Sec. 213. (a) Except as provided in subsection (b), the
Administrator may not carry out any activity under this title that
affects real property located in the District of Columbia (including
transferring excess property or disposing of surplus property) unless--
            ``(1) not later than 60 days before carrying out such
        activity, the Administrator provides a notice describing such
        activity and the property affected to the Mayor of the District
        of Columbia, the Chair of the Council of the District of
        Columbia, and the Chair of the Advisory Neighborhood Commission
        (as established pursuant to section 738 of the District of
        Columbia Self-Government and Governmental Reorganization Act)
        in whose neighborhood such property is located; and
            ``(2) the Administrator provides the individuals described
        in paragraph (1) with the opportunity to present oral or
        written comments on the activity to the Administrator (or the
        Administrator's designee) before the Administrator carries out
        the activity.
    ``(b) The Administrator may waive the requirements described in
subsection (a) if the Administrator finds that compliance with the
requirements would jeopardize the public safety or the national
security interests of the United States, but only if the
Administrator--
            ``(1) certifies such finding and the reasons for such
        finding to the individuals described in paragraph (1) of such
        subsection and to Congress; and
            ``(2) at the earliest time practicable, provides such
        individuals with the notice described in paragraph (1) of such
        subsection and the opportunity to present comments described in
        paragraph (2) of such subsection.''.
            (2) Clerical amendment.--The table of contents for such Act
        is amended by inserting after the item relating to section 212
        the following new item:

        ``Sec. 213. Notice to District of Columbia of activities
                            affecting property located in the
                            District.''.
    (b) Notice Requirements for Other Covered Agencies.--
            (1) In general.--Except as provided in paragraph (2), a
        covered agency (as defined in paragraph (3)) may not carry out
        any activity that affects real property located in the District
        of Columbia unless--
                    (A) not later than 60 days before carrying out such
                activity, such agency provides a notice describing such
                activity and the property affected to the Mayor of the
                District of Columbia, the Chair of the Council of the
                District of Columbia, and the Chair of the Advisory
                Neighborhood Commission (as established pursuant to
                section 738 of the District of Columbia Self-Government
                and Governmental Reorganization Act) in whose
                neighborhood such property is located; and
                    (B) the agency provides the individuals described
                in subparagraph (A) with the opportunity to present
                oral or written comments on the activity to a
                representative of the agency before the agency carries
                out the activity.
            (2) Exception for emergencies.--A covered agency may waive
        the requirements of paragraph (1) if the agency finds that
        compliance with the requirements would jeopardize the public
        safety or the national security interests of the United States,
        but only if the agency--
                    (A) certifies such finding and the reasons for such
                finding to the individuals described in subparagraph
                (A) of such paragraph and to Congress; and
                    (B) at the earliest time practicable, provides such
                individuals with the notice described in subparagraph
                (A) of such paragraph and the opportunity to present
                comments described in subparagraph (B) of such
                paragraph.
            (3) Covered agency defined.--In this subsection, the term
        ``covered agency'' means any of the following:
                    (A) The Architect of the Capitol.
                    (B) The National Park Service.
                    (C) The Smithsonian Institution.
    (c) Prior Approval for Events at Tennis Stadium at Rock Creek
Park.--No event may be held at the William H. G. Fitzgerald Tennis
Center at Rock Creek Park without the prior approval of the Director of
the National Park Service and the Mayor of the District of Columbia.

SEC. 3. EFFECTIVE DATE.

    The amendments made by section 2(a) shall apply to activities
carried out after the expiration of the 60-day period that begins on
the date of the enactment of this Act, and sections 2 (b) and (c) shall
apply to activities carried out and events held after the expiration of
such period.

Output:
District of Columbia Land Use Notification Act of 1993 - Amends the Federal Property and Administrative Services Act of 1949 to prohibit the Administrator of General Services, the Architect of the Capitol, the National Park Service, and the Smithsonian Institution from carrying out any activity that affects real property located in the District of Columbia (including transferring excess property or disposing of surplus property) unless the following individuals are notified with an opportunity to comment: (1) the Mayor of the District of Columbia; (2) the Chair of the Council of the District; and (3) the Chair of the Advisory Neighborhood Commission in whose neighborhood such property is located.
Prohibits an event from being held at the William H.G.  Fitzgerald Tennis Center at Rock Creek Park without the prior approval of the Director of the National Park Service and the Mayor of the District of Columbia.
Authorizes the Administrator to waive the requirements of this Act if compliance would jeopardize public safety or national security interests:  (1) upon certifying such finding to such individuals; and (2) providing the individuals with a notice and an opportunity to comment.


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

    (a) Short Title.--This Act may be cited as the ``Oil Subsidy
Elimination for New Strategies on Energy Act'' or the ``Oil SENSE
Act''.
    (b) Table of Contents.--The table of contents for this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings.
TITLE I--TERMINATION OF CERTAIN PROVISIONS OF THE ENERGY POLICY ACT OF
                                  2005

Sec. 101. Termination of certain provisions of the Energy Policy Act of
                            2005.
                 TITLE II--SUSPENSION OF ROYALTY RELIEF

Sec. 201. Suspension of royalty relief.
Sec. 202. Renegotiation of existing leases.
           TITLE III--REPEAL OF CERTAIN ENERGY TAX INCENTIVES

Sec. 301. Repeal of tax subsidies enacted by the Energy Policy Act of
                            2005 for oil and gas.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) record highs in oil and natural gas prices have
        resulted in record profits for oil and natural gas producers
        and refiners;
            (2) oil prices are projected to remain high for the
        foreseeable future;
            (3) the Department of the Interior estimates that as much
        as $66,000,000,000 worth of oil and natural gas taken from the
        deep waters of the Gulf of Mexico over the next 5 years will be
        exempt from Government royalty payments, which could amount to
        the Government losing an estimated $7,000,000,000 to
        $9,500,000,000 based on anticipated production and current
        price projections for oil and gas, according to an analysis in
        the 5-year budget plan of the Department of the Interior;
            (4) the chief executive officers of the top 5 oil companies
        stated at a November 9, 2005, joint hearing of the Committee on
        Energy and Natural Resource of the Senate and the Committee on
        Environment and Public Works of the Senate that their companies
        did not need the Federal tax incentives provided in the Energy
        Policy Act of 2005 (42 U.S.C. 15801 et seq.);
            (5) the Statement of Administration Policy of June 14,
        2005, on the energy bill that would become the Energy Policy
        Act of 2005 states, ``The President believes that additional
        taxpayer subsidies for oil-and-gas exploration are unwarranted
        in today's price environment, and urges the Senate to eliminate
        the Federal oil-and-gas subsidies and other exploration
        incentives contained in the bill.''; and
            (6) incentives for the energy industry should be focused on
        the development of renewable energy resources in the United
        States that will also promote, jobs, investment, innovation,
        and economic development in rural, agriculture-dependent areas.

TITLE I--TERMINATION OF CERTAIN PROVISIONS OF THE ENERGY POLICY ACT OF
                                  2005

SEC. 101. TERMINATION OF CERTAIN PROVISIONS OF THE ENERGY POLICY ACT OF
              2005.

    (a) In General.--The following provisions of the Energy Policy Act
of 2005 are repealed as of the date of enactment of this Act:
            (1) Section 343 (42 U.S.C. 15903) (relating to marginal
        property production incentives).
            (2) Section 344 (42 U.S.C. 15904) (relating to incentives
        for natural gas production from deep wells in the shallow
        waters of the Gulf of Mexico).
            (3) Section 345 (42 U.S.C. 15905) (relating to royalty
        relief for deep water production).
            (4) Section 346 (Public Law 109-58; 119 Stat. 794)
        (relating to Alaska offshore royalty suspension).
            (5) Section 357 (42 U.S.C. 15912) (relating to
        comprehensive inventory of OCS oil and natural gas resources).
            (6) Section 362 (42 U.S.C. 15921) (relating to management
        of Federal oil and gas leasing programs).
            (7) Subtitle J of title IX (42 U.S.C. 16371 et seq.)
        (relating to ultra-deepwater and unconventional natural gas and
        other petroleum resources).
    (b) Termination of Alaska Offshore Royalty Suspension.--
            (1) In general.--Section 8(a)(3)(B) of the Outer
        Continental Shelf Lands Act (43 U.S.C. 1337(a)(3)(B)) is
        amended by striking ``and in the Planning Areas offshore
        Alaska''.
            (2) Effective date.--The amendment made by this subsection
        shall take effect as of the date of enactment of this Act.

                 TITLE II--SUSPENSION OF ROYALTY RELIEF

SEC. 201. SUSPENSION OF ROYALTY RELIEF.

    (a) In General.--Subject to subsection (c), the Secretary of the
Interior (referred to in this title as the ``Secretary'') shall suspend
the application of any provision of Federal law under which a person
would otherwise be provided relief from a requirement to pay a royalty
for the production of oil or natural gas from Federal land (including
submerged land) occurring after the date of enactment of this Act
during any period in which--
            (1) for the production of oil, the average price of crude
        oil in the United States during the 4-week period immediately
        preceding the suspension is greater than $34.71 per barrel; and
            (2) for the production of natural gas, the average wellhead
        price of natural gas in the United States during the 4-week
        period immediately preceding the suspension is greater than
        $4.34 per 1,000 cubic feet.
    (b) Determination of Average Prices.--For purposes of subsection
(a), the Secretary shall determine average prices, taking into
consideration the most recent data reported by the Energy Information
Administration.
    (c) Required Adjustment.--For fiscal year 2008 and each subsequent
fiscal year, each dollar amount specified in subsection (a) shall be
adjusted to reflect changes for the 1-year period ending the preceding
November 30 in the Consumer Price Index for All Urban Consumers
published by the Bureau of Labor Statistics of the Department of Labor.

SEC. 202. RENEGOTIATION OF EXISTING LEASES.

    (a) Requirement.--The Secretary shall renegotiate each lease
authorizing production of oil or natural gas on Federal land (including
submerged land) issued by the Secretary before the date of enactment of
this Act as the Secretary determines to be necessary to modify the
terms of the lease to ensure that a suspension of a requirement to pay
royalties under the lease does not apply to production described in
section 201(a).
    (b) Failure to Renegotiate and Modify.--Beginning on the date that
is 1 year after the date of enactment of this Act, a lessee under a
lease described in subsection (a) shall not be eligible--
            (1) to enter into a new lease described in that subsection;
        or
            (2) to obtain by sale or other transfer any lease issued
        before that date, unless the lessee--
                    (A) renegotiates the lease; and
                    (B) enters into an agreement with the Secretary to
                modify the terms of the lease in accordance with
                subsection (a).

           TITLE III--REPEAL OF CERTAIN ENERGY TAX INCENTIVES

SEC. 301. REPEAL OF CERTAIN PROVISIONS OF THE ENERGY POLICY ACT OF 2005
              PROVIDING TAX SUBSIDIES FOR THE OIL AND GAS INDUSTRY.

    (a) Repeal of Election to Expense Certain Refineries.--
            (1) In general.--Subparagraph (B) of section 179C(c)(1) of
        the Internal Revenue Code of 1986 (relating to qualified
        refinery property) is amended by striking ``January 1, 2012''
        and inserting ``the date of the enactment of the Oil Subsidy
        Elimination for New Strategies on Energy Act''.
            (2) Effective date.--The amendment made by paragraph (1)
        shall apply to property placed in service after the date of the
        enactment of this Act.
    (b) Repeal of Treatment of Natural Gas Distribution Lines as 15-
Year Property.--
            (1) In general.--Clause (viii) of section 168(e)(3)(E) of
        such Code (relating to 15-year property) is amended by striking
        ``January 1, 2011'' and inserting ``the Oil Subsidy Elimination
        for New Strategies on Energy Act''.
            (2) Effective date.--The amendment made by paragraph (1)
        shall apply to property placed in service after the date of the
        enactment of this Act.
    (c) Repeal of Treatment of Natural Gas Gathering Lines as 7-Year
Property.--
            (1) In general.--Clause (iv) of section 168(e)(3)(C) of
        such Code (relating to 7-year property) is amended by inserting
        ``and which is placed in service before the date of the
        enactment of the Oil Subsidy Elimination for New Strategies on
        Energy Act'' after ``April 11, 2005,''.
            (2) Effective date.--The amendment made by paragraph (1)
        shall apply to property placed in service after the date of the
        enactment of this Act.
    (d) Repeal of New Rule for Determining Small Refiner Exception to
Oil Depletion Deduction.--
            (1) In general.--Paragraph (4) of section 613A(d) of such
        Code (relating to certain refiners excluded) is amended to read
        as follows:
            ``(4) Certain refiners excluded.--If the taxpayer or a
        related person engages in the refining of crude oil, subsection
        (c) shall not apply to such taxpayer if on any day during the
        taxable year the refinery runs of the taxpayer and such person
        exceed 50,000 barrels.''.
            (2) Effective date.--The amendment made by paragraph (1)
        shall apply to taxable years beginning after the date of the
        enactment of this Act.
    (e) Repeal of Amortization of Geological and Geophysical
Expenditures.--
            (1) In general.--Section 167 of such Code (relating to
        depreciation) is amended by striking subsection (h) and
        redesignating subsection (i) as subsection (h).
            (2) Conforming amendment.--Section 263A(c)(3) of such Code
        is amended by striking ``167(h),''.
            (3) Effective date.--The amendments made by this subsection
        shall apply to amounts paid or incurred after the date of the
        enactment of this Act.

Output:
Oil Subsidy Elimination for New Strategies on Energy Act or the Oil SENSE Act - Repeals provisions of the Energy Policy Act of 2005 relating to: (1) incentives for production from marginal oil wells; (2) incentives for natural gas production in the Gulf of Mexico; (3) royalty relief for deep water production; (4) Alaska offshore royalty suspension; (5) the inventory of Outer Continental Shelf oil and natural gas resources; (6) management of federal oil and gas leasing programs; and (7) ultra-deepwater and unconventional natural gas and other petroleum resources.

Requires the Secretary of the Interior to: (1) suspend royalty relief for producers of oil or natural gas on federal lands during periods in which oil and natural gas production is at certain levels; and (2) renegotiate certain existing leases for oil and natural gas production on federal land.

Repeals provisions of the Internal Revenue Code relating to: (1) the election to expense certain costs associated with liquid fuel refineries; (2) accelerated depreciation of natural gas distribution lines and natural gas gathering lines; and (3) accelerated amortization of geological and geophysical expenditures. Reduces the daily barrel production requirement (from 75,000 to 50,000) applicable to small refiners eligible for the exemption from limitations on the oil and gas depletion allowance.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fair Gift Card Act of 2009''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Debit card.--The term ``debit card'' has the meaning
        given the term in section 603(r)(3) of the Fair Credit
        Reporting Act (15 U.S.C. 1681a(r)(3)).
            (2) Dormancy fee; inactivity charge or fee.--The terms
        ``dormancy fee'' and ``inactivity charge or fee'' mean a fee,
        charge, or penalty for non-use or inactivity of a gift
        certificate, store gift card, or general-use prepaid card.
            (3) Financial institution.--The term ``financial
        institution'' has the meaning given the term in section 603(t)
        of the Fair Credit Reporting Act (15 U.S.C. 1681a(t)).
            (4) General-use prepaid card, gift certificate, and store
        gift card.--
                    (A) General-use prepaid card.--The term ``general-
                use prepaid card'' means a card or other electronic
                payment device issued by a financial institution or
                licensed money transmitter that is--
                            (i) redeemable at multiple, unaffiliated
                        merchants or service providers, or automated
                        teller machines;
                            (ii) issued in a requested amount whether
                        or not that amount may, at the option of the
                        issuer, be increased in value or reloaded if
                        requested by the holder;
                            (iii) purchased or loaded on a prepaid
                        basis; and
                            (iv) honored, upon presentation, by
                        merchants for goods or services, or at
                        automated teller machines.
                    (B) Gift certificate.--The term ``gift
                certificate'' means a written promise that is--
                            (i) redeemable at a single merchant or an
                        affiliated group of merchants that share the
                        same name, mark, or logo;
                            (ii) issued in a specified amount and
                        cannot be increased;
                            (iii) purchased on a prepaid basis in
                        exchange for payment; and
                            (iv) honored upon presentation by such
                        single merchant or affiliated group of
                        merchants for goods or services.
                    (C) Store gift card.--The term ``store gift card''
                means a plastic card or other electronic payment device
                that is--
                            (i) redeemable at a single merchant or an
                        affiliated group of merchants that share the
                        same name, mark, or logo;
                            (ii) issued in a specified amount and may
                        or may not be increased in value or reloaded;
                            (iii) purchased on a prepaid basis in
                        exchange for payment; and
                            (iv) honored upon presentation by such
                        single merchant or affiliated group of
                        merchants for goods or services.
                    (D) Exclusions.--The terms ``general-use prepaid
                card'', ``gift certificate'', and ``store gift card''
                do not include a written promise, plastic card, or
                other electronic device that is--
                            (i) used solely for telephone services; or
                            (ii) associated with a demand deposit,
                        checking, savings, or similar account that--
                                    (I) is in the name of an individual
                                or on behalf of an individual at a bank
                                or financial institution; and
                                    (II) provides payment solely by
                                debiting such account.
            (5) Licensed money transmitter.--The term ``licensed money
        transmitter'' means a person who sells or issues payment
        instruments or engages in the business of receiving money for
        transmission or transmitting money within the United States or
        to locations abroad by any and all means, including payment
        instrument, wire, facsimile, or electronic transfer.
            (6) Service fee.--The term ``service fee'' means a periodic
        fee, charge, or penalty for holding or use of a gift
        certificate, store gift card, or general-use prepaid card.

SEC. 3. UNFAIR OR DECEPTIVE ACTS OR PRACTICES REGARDING GIFT CARDS.

    (a) Prohibition on Imposition of Fees or Charges.--
            (1) In general.--Except as provided under paragraphs (2)
        through (4), it shall be unlawful for any person to impose,
        with respect to a gift certificate, store gift card, or
        general-use prepaid card, a dormancy fee, inactivity charge or
        fee, or a service fee.
            (2) Exception.--A dormancy fee, inactivity charge or fee,
        or service fee may be charged with respect to a gift
        certificate, store gift card, or general-use prepaid card if--
                    (A) such certificate or card has a remaining value
                of $5 or less at the time such charge or fee is
                assessed;
                    (B) such charge or fee does not exceed $1;
                    (C)(i) there has been no activity with respect to
                the certificate or card in the 24-month period ending
                on the date the charge or fee is imposed; and
                    (ii) the certificate or card was issued more than
                24 months before such date;
                    (D) the holder of the certificate or card may
                reload or add value to the certificate or card; and
                    (E) the disclosure requirements of paragraph (3)
                are met.
            (3) Disclosure requirements.--The disclosure requirements
        of this paragraph are met if--
                    (A) the gift certificate, store gift card, or
                general-use prepaid card clearly and conspicuously
                states in at least 10-point type--
                            (i) that a dormancy fee, inactivity charge
                        or fee, or service fee may be charged;
                            (ii) the amount of such fee or charge;
                            (iii) how often such fee or charge may be
                        assessed; and
                            (iv) that such fee or charge may be
                        assessed for inactivity; and
                    (B) the issuer of such certificate or card informs
                the purchaser of such charge or fee before such
                certificate or card is purchased, regardless of whether
                the certificate or card is purchased in person, over
                the Internet, or by telephone.
            (4) Exclusion.--The prohibition under paragraph (1) shall
        not apply to gift certificates that--
                    (A)(i) are distributed pursuant to an award,
                loyalty, or promotional program; and
                    (ii) with respect to which there is no money or
                other value exchanged; or
                    (B)(i) expire not later than 30 days after the date
                they are sold; and
                    (ii) are sold below the face value of the
                certificate to an employer or to a nonprofit or
                charitable organization for fund-raising purposes.
    (b) Prohibition on Sale of Gift Cards With Expiration Dates.--
            (1) In general.--Except as provided under paragraph (2), it
        shall be unlawful for any person to sell or issue a gift
        certificate, store gift card, or general-use prepaid card that
        is subject to an expiration date.
            (2) Exceptions.--A gift certificate, store gift card, or
        general-use prepaid card may contain an expiration date if--
                    (A) the expiration date is not less than 5 years
                after the date on which the card is purchased; and
                    (B) the terms of expiration are prominently
                disclosed in all capital letters that are at least 10-
                point type.

SEC. 4. RELATION TO STATE LAWS.

    This Act and any regulations or standards established pursuant to
this Act shall not supersede any provision of State law with respect to
dormancy fees, inactivity charges or fees, service fees, or expiration
dates of gift certificates, store gift cards, or general-use prepaid
cards.

SEC. 5. ENFORCEMENT.

    (a) Unfair or Deceptive Act or Practice.--A violation of this Act
shall be treated as a violation of a rule defining an unfair or
deceptive act or practice prescribed under section 18(a)(1)(B) of the
Federal Trade Commission Act (15 U.S.C. 57a(a)(1)(B)).
    (b) Actions by the Commission.--The Federal Trade Commission shall
enforce this Act in the same manner, by the same means, and with the
same jurisdiction, powers, and duties as though all applicable terms
and provisions of the Federal Trade Commission Act (15 U.S.C. 41 et
seq.) were incorporated into and made a part of this Act.
    (c) Individual Cause of Action.--Nothing in this Act shall be
construed to limit an individual's rights to enforce a State law
relating to unfair or deceptive acts or practices.

Output:
Fair Gift Card Act of 2009 - Declares it unlawful, with certain exceptions, for any person to impose a dormancy fee, inactivity charge or fee, or a service fee with respect to a gift certificate, store gift card, or general-use prepaid card.

Declares it unlawful, with certain exceptions, for any person to sell or issue a gift certificate, store gift card, or general-use prepaid card that is subject to an expiration date.

Requires any violation of this Act to be treated as a violation of a rule defining an unfair or deceptive act or practice prescribed under the Federal Trade Commission Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Any TARP Extension Act of
2009''.

SEC. 2. FINDINGS.

    The Congress finds as follows:
            (1) On October 7, 2008, Congress established the Troubled
        Assets Relief Program (TARP) as part of the Emergency Economic
        Stabilization Act (Public Law 110-343; 122 Stat. 3765) and
        allocated $700,000,000,000 for the purchase of toxic assets
        from banks with the goal of restoring liquidity to the
        financial sector and restarting the flow of credit in our
        markets.
            (2) The Secretary of the Treasury, without consultation
        with the Congress, changed the purpose of Troubled Assets
        Relief Program and began injecting capital into financial
        institutions through a program called the Capital Purchase
        Program (CPP) rather than purchasing toxic assets.
            (3) Lending by financial institutions was not noticeably
        increased with the implementation of the Capital Purchase
        Program and the expenditure of $250,000,000,000 of the funds
        under the Troubled Assets Relief Program, despite the goal of
        the program.
            (4) The recipients of amounts under the Capital Purchase
        Program are now faced with additional restrictions related to
        accepting those funds.
            (5) A number of community banks and large financial
        institutions have expressed their desire to return their
        Capital Purchase Program funds to the Secretary of the Treasury
        and the Secretary has begun the process of accepting receipt of
        such funds.
            (6) The Secretary of the Treasury should not unilaterally
        determine how these returned funds are spent in the future and
        the Congress should play a role in any determination of future
        spending of funds returned through the Troubled Assets Relief
        Program.

SEC. 3. REPEAL OF TARP EXTENSION AUTHORITY.

    Section 120 of the Emergency Economic Stabilization Act of 2008 (12
U.S.C. 5230) is amended--
            (1) by striking ``(a) Termination.--''; and
            (2) by striking subsection (b).

SEC. 4. DEBT REDUCTION.

    Subsection (d) of section 106 of the Emergency Economic
Stabilization Act of 2008 (12 U.S.C. 5216(d)) is amended to read as
follows:
    ``(d) Debt Reduction.--
            ``(1) In general.--The Secretary of the Treasury shall
        deposit in Public Debt Reduction Payment Account--
                    ``(A) all remaining funds available under this
                title not later than 30 days after the date of
                enactment of this section;
                    ``(B) any amounts received by the Secretary for
                repayment of financial assistance, for payment of any
                interest on the receipt of such financial assistance by
                an entity that has received financial assistance under
                this title or any program enacted by the Secretary
                under the authorities granted to the Secretary under
                this title, including the Capital Purchase Program; and
                    ``(C) revenues of, and proceeds from the sale of
                troubled assets purchased under this title, or from the
                sale, exercise, or surrender of warrants or senior debt
                instruments acquired under section 113.
            ``(2) Public debt reduction payment account.--The term
        `Public Debt Reduction Payment Account' means the account
        established under section 3114 of title 31, United States
        Code.''.

SEC. 5. ESTABLISHMENT OF PUBLIC DEBT REDUCTION PAYMENT ACCOUNT.

    (a) In General.--Subchapter I of chapter 31 of title 31, United
States Code, is amended by adding at the end the following new section:
``Sec. 3114. Public Debt Reduction Payment Account
    ``(a) Account Established.--There is hereby established in the
Treasury of the United States an account to be known as the Public Debt
Reduction Payment Account (hereinafter in this section referred to as
the `Account').
    ``(b) Use of Account.--The Secretary of the Treasury shall use
amounts in the Account to pay at maturity, or to redeem or buy before
maturity, any obligation of the Government held by the public and
included in the public debt. Any obligation which is paid, redeemed, or
bought with amounts from the account shall be canceled and retired and
may not be reissued. Amounts deposited in the account are appropriated
and may only be expended to carry out this section.
    ``(c) Deposits.--There shall be deposited in the Account any
amounts which are received by the Secretary of the Treasury pursuant to
section 137 of the Emergency Economic Stabilization Act of 2008. The
funds deposited to this account shall remain available until expended.
    ``(d) Implementation.--The Secretary of the Treasury and the
Director of the Office of Management and Budget shall each take such
actions as may be necessary to promptly carry out this section in
accordance with sound debt management policies.
    ``(e) Coordination With Debt Management.--Reducing the debt
pursuant to this section shall not interfere with the debt management
policies or goals of the Secretary of the Treasury.''.
    (b) Clerical Amendment.--The table of contents for chapter 31 of
title 31, United States Code, is amended by inserting after the item
relating to section 3113 the following new item:

``3114. Public Debt Reduction Payment Account.''.

SEC. 6. REDUCTION OF STATUTORY LIMIT ON THE PUBLIC DEBT.

    Section 3101(b) of title 31, United States Code, is amended by
inserting ``minus the aggregate amounts deposited into the Public Debt
Reduction Payment Account pursuant to section 3114(c)'' before ``,
outstanding at one time''.

SEC. 7. OFF-BUDGET STATUS OF PUBLIC DEBT REDUCTION PAYMENT ACCOUNT.

    Notwithstanding any other provision of law, the receipts and
disbursements of the Public Debt Reduction Payment Account established
by section 3114 of title 31, United States Code, shall not be counted
as new budget authority, outlays, receipts, or deficit or surplus for
purposes of--
            (1) the budget of the United States Government as submitted
        by the President;
            (2) the congressional budget; or
            (3) the Balanced Budget and Emergency Deficit Control Act
        of 1985.

SEC. 8. REMOVING PUBLIC DEBT REDUCTION PAYMENT ACCOUNT FROM BUDGET
              PRONOUNCEMENTS.

    (a) In General.--Any official statement issued by the Office of
Management and Budget, the Congressional Budget Office, or any other
agency or instrumentality of the Federal Government of surplus or
deficit totals of the budget of the United States Government as
submitted by the President or of the surplus or deficit totals of the
congressional budget, and any description of, or reference to, such
totals in any official publication or material issued by either of such
Offices or any other such agency or instrumentality, shall exclude the
outlays and receipts of the Public Debt Reduction Payment Account
established by section 3114 of title 31, United States Code.
    (b) Separate Public Debt Reduction Payment Account Budget
Documents.--The excluded outlays and receipts of the Public Debt
Reduction Payment Account established by section 3114 of title 31,
United States Code, shall be submitted in separate budget documents.

Output:
Stop Any TARP Extension Act of 2009 - Amends the Emergency Economic Stabilization Act of 2008 (EESA) to: (1) terminate on December 31, 2009 (as under current law), the authority of the Secretary of the Treasury to implement the Troubled Asset Relief Program (TARP); and (2) repeal the Secretary's authority to extend the TARP program through October 3, 2010, upon submission of a written certification to Congress.

Revises the requirement that revenues of and proceeds from the sale of troubled assets purchased under TARP, or from the sale, exercise, or surrender of warrants or senior debt instruments acquired under TARP, be paid into the general fund of the Treasury for reduction of the public debt.

 Establishes the Public Debt Reduction Payment Account. Directs the Secretary to deposit into the Account the following: (1) all remaining EESA funds; (2) amounts received for repayment of financial assistance, as well as payment of interest by a recipient of such assistance under TARP or any related program, including the Capital Purchase Program; and (3) revenues and proceeds from the sale of troubled assets that were purchased under EESA, or from the sale, exercise, or surrender of warrants or senior debt instruments, as under current law.

Instructs the Secretary to: (1) use amounts in the Account to pay at maturity (or to redeem or buy before maturity) any obligation of the government held by the public and included in the public debt; and (2) deposit into the Account specified funds received by the Secretary pursuant to EESA.

Lowers the statutory limit on the public debt by the aggregate amounts deposited into the Public Debt Reduction Payment Account.

Prohibits the receipts and disbursements of the Account from being counted as new budget authority, outlays, receipts, or deficit or surplus for presidential or congressional budget purposes, and requires their exclusion from any official budget statements.


Input:
SECTION 1. TRANSPORTATION WORKER IDENTIFICATION CREDENTIAL SECURITY
CARD PROGRAM IMPROVEMENTS AND ASSESSMENT.
    (a) Credential Improvements.--
        (1) In general.--Not later than 60 days after the date of
    enactment of this Act, the Administrator of the Transportation
    Security Administration shall commence actions, consistent with
    section 70105 of title 46, United States Code, to improve the
    Transportation Security Administration's process for vetting
    individuals with access to secure areas of vessels and maritime
    facilities.
        (2) Required actions.--The actions described under paragraph
    (1) shall include--
            (A) conducting a comprehensive risk analysis of security
        threat assessment procedures, including--
                (i) identifying those procedures that need additional
            internal controls; and
                (ii) identifying best practices for quality assurance
            at every stage of the security threat assessment;
            (B) implementing the additional internal controls and best
        practices identified under subparagraph (A);
            (C) improving fraud detection techniques, such as--
                (i) by establishing benchmarks and a process for
            electronic document validation;
                (ii) by requiring annual training for Trusted Agents;
            and
                (iii) by reviewing any security threat assessment-
            related information provided by Trusted Agents and
            incorporating any new threat information into updated
            guidance under subparagraph (D);
            (D) updating the guidance provided to Trusted Agents
        regarding the vetting process and related regulations;
            (E) finalizing a manual for Trusted Agents and adjudicators
        on the vetting process; and
            (F) establishing quality controls to ensure consistent
        procedures to review adjudication decisions and terrorism
        vetting decisions.
        (3) Report.--Not later than 2 years after the date of enactment
    of this Act, the Inspector General of the Department of Homeland
    Security shall submit a report to Congress that evaluates the
    implementation of the actions described in paragraph (1).
    (b) Comprehensive Security Assessment of the Transportation
Security Card Program.--
        (1) In general.--Not later than 60 days after the date of
    enactment of this Act, the Secretary of Homeland Security shall
    commission an assessment of the effectiveness of the transportation
    security card program (referred to in this section as ``Program'')
    required under section 70105 of title 46, United States Code, at
    enhancing security and reducing security risks for facilities and
    vessels regulated under chapter 701 of that title.
        (2) Location.--The assessment commissioned under paragraph (1)
    shall be conducted by a research organization with significant
    experience in port or maritime security, such as--
            (A) a national laboratory;
            (B) a university-based center within the Science and
        Technology Directorate's centers of excellence network; or
            (C) a qualified federally-funded research and development
        center.
        (3) Contents.--The assessment commissioned under paragraph (1)
    shall--
            (A) review the credentialing process by determining--
                (i) the appropriateness of vetting standards;
                (ii) whether the fee structure adequately reflects the
            current costs of vetting;
                (iii) whether there is unnecessary redundancy or
            duplication with other Federal- or State-issued
            transportation security credentials; and
                (iv) the appropriateness of having varied Federal and
            State threat assessments and access controls;
            (B) review the process for renewing applications for
        Transportation Worker Identification Credentials, including the
        number of days it takes to review application, appeal, and
        waiver requests for additional information; and
            (C) review the security value of the Program by--
                (i) evaluating the extent to which the Program, as
            implemented, addresses known or likely security risks in
            the maritime and port environments;
                (ii) evaluating the potential for a non-biometric
            credential alternative;
                (iii) identifying the technology, business process, and
            operational impacts of the use of the transportation
            security card and transportation security card readers in
            the maritime and port environments;
                (iv) assessing the costs and benefits of the Program,
            as implemented; and
                (v) evaluating the extent to which the Secretary of
            Homeland Security has addressed the deficiencies in the
            Program identified by the Government Accountability Office
            and the Inspector General of the Department of Homeland
            Security before the date of enactment of this Act.
        (4) Deadlines.--The assessment commissioned under paragraph (1)
    shall be completed not later than 1 year after the date on which
    the assessment is commissioned.
        (5) Submission to congress.--Not later than 60 days after the
    date that the assessment is completed, the Secretary of Homeland
    Security shall submit to the Committee on Commerce, Science, and
    Transportation and the Committee on Homeland Security and
    Governmental Affairs of the Senate and the Committee on Homeland
    Security and the Committee on Transportation and Infrastructure of
    the House of Representatives the results of the assessment
    commissioned under this subsection.
    (c) Corrective Action Plan; Program Reforms.--If the assessment
commissioned under subsection (b) identifies a deficiency in the
effectiveness of the Program, the Secretary of Homeland Security, not
later than 60 days after the date on which the assessment is completed,
shall submit a corrective action plan to the Committee on Commerce,
Science, and Transportation and the Committee on Homeland Security and
Governmental Affairs of the Senate, the Committee on Homeland Security
and the Committee on Transportation and Infrastructure of the House of
Representatives that--
        (1) responds to findings of the assessment;
        (2) includes an implementation plan with benchmarks;
        (3) may include programmatic reforms, revisions to regulations,
    or proposals for legislation; and
        (4) shall be considered in any rulemaking by the Department of
    Homeland Security relating to the Program.
    (d) Inspector General Review.--If a corrective action plan is
submitted under subsection (c), the Inspector General of the Department
of Homeland Security shall--
        (1) not later than 120 days after the date of such submission,
    review the extent to which such plan implements the requirements
    under subsection (c); and
        (2) not later than 18 months after the date of such submission,
    and annually thereafter for 3 years, submit a report to the
    congressional committees set forth in subsection (c) that describes
    the progress of the implementation of such plan.

                               Speaker of the House of Representatives.

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

Output: (This measure has not been amended since it was passed by the Senate on December 10, 2016.  (Sec. 1) This bill directs the Transportation Security Administration (TSA) to commence actions to improve its process for vetting individuals with access to secure areas of vessels and maritime facilities. These actions shall include:  conducting a comprehensive risk analysis of security threat assessment procedures, including identifying procedures that need additional internal controls as well as best practices for quality assurance at every stage of the assessment; implementing such internal controls and best practices; improving fraud detection techniques; updating the guidance provided to Trusted Agents (Credentialing Office) regarding the vetting process and related regulations; finalizing a manual for such agents and adjudicators on the vetting process; and establishing quality controls to ensure consistent procedures to review adjudication decisions and terrorism vetting decisions.  The Department of Homeland Security (DHS) shall commission a national laboratory, a university-based center within the Science and Technology Directorate's centers of excellence network, or a qualified federally-funded research and development center to conduct an assessment of the effectiveness of the Transportation Worker Identification Credential (TWIC) Program at enhancing security and reducing security risks for maritime facilities and vessels that pose a high risk of being involved in a transportation security incident. The assessment shall review:   the credentialing process, the process for renewing TWIC applications, and the security value of the TWIC program.  If the assessment identifies a deficiency in effectiveness of the TWIC Program, DHS shall submit to Congress a corrective action plan that:  responds to assessment findings and includes an implementation plan with benchmarks, and shall be considered in any DHS rulemaking with respect to the TWIC Program.  The DHS Inspector General must review and report on the corrective action plan.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Security Enhancement and Jobs Act of
2011''.

SEC. 2. PERIOD FOR RESOLVING APPLICATIONS SUBMITTED TO THE
              TRANSPORTATION SECURITY ADMINISTRATION FOR THE AIRPORT
              SECURITY SCREENING OPT-OUT PROGRAM.

    (a) In General.--Section 44920(b) of title 49, United States Code,
is amended to read as follows:
    ``(b) Approval of Applications.--
            ``(1) In general.--Not later than 120 days after the date
        of receipt of an application submitted by an airport operator
        under subsection (a), the Secretary shall approve or deny the
        application.
            ``(2) Standards.--The Secretary shall approve an
        application submitted by an airport operator under subsection
        (a) unless the Secretary determines that the approval would
        compromise security, detrimentally affect the efficiency or
        effectiveness of the screening of passengers or property at the
        airport, or otherwise adversely affect the mission of the
        Transportation Security Administration.
            ``(3) Reports on denials of applications.--
                    ``(A) In general.--If the Secretary denies an
                application submitted by an airport operator under
                subsection (a), the Secretary shall provide to the
                airport operator a written report that sets forth--
                            ``(i) the findings that served as the basis
                        for the denial;
                            ``(ii) the results of any cost or security
                        analysis conducted in considering the
                        application; and
                            ``(iii) recommendations on how the airport
                        operator can address the reasons for the
                        denial.
                    ``(B) Submission to congress.--The Secretary shall
                submit to the Committee on Commerce, Science, and
                Transportation of the Senate and the Committee on
                Homeland Security of the House of Representatives a
                copy of any report provided to an airport operator
                under subparagraph (A).
            ``(4) Approved applications.--
                    ``(A) List of qualified private screening
                companies.--Not later than 60 days after the date the
                Secretary approves an application submitted by an
                airport operator under subsection (a), the Secretary
                shall provide to the airport operator a list of
                qualified private screening companies (as described in
                subsection (c)), except that this subparagraph shall
                not apply in a case in which the airport operator is
                competing to provide screening services at the airport.
                    ``(B) Consideration of airport operator's
                recommendations.--In selecting a private screening
                company to provide screening services at an airport,
                the Secretary shall take into consideration any
                recommendation from the airport operator as to which
                company would best serve the security screening and
                passenger needs of the airport.''.
    (b) Delegation of Authority.--Section 44920 of such title is
amended by adding at the end the following:
    ``(h) Delegation of Authority.--The Secretary may carry out this
section acting through the Assistant Secretary of Homeland Security
(Transportation Security Administration).''.
    (c) Reconsideration of Applications Pending as of January 1,
2011.--
            (1) In general.--Not later than 30 days after the date of
        enactment of this Act, the Secretary of Homeland Security shall
        reconsider any application for the screening of passengers and
        property that--
                    (A) was submitted by the operator of an airport
                pursuant to section 44920(a) of such title;
                    (B) was pending for final decision by the Secretary
                as of January 1, 2011; and
                    (C) has not been approved by the Secretary on or
                before such date of enactment.
            (2) Notice to airport operators.--The Secretary shall
        provide written notice to the operator of an airport that
        submitted an application to be reconsidered under paragraph
        (1). The notice shall--
                    (A) inform the operator that the Secretary will
                reconsider the application;
                    (B) if the application was initially denied, advise
                the operator of the findings that served as the basis
                for the denial; and
                    (C) request the operator to provide the Secretary
                with such additional information as the Secretary
                determines necessary to reconsider the application.
            (3) Deadline; standards.--The Secretary shall approve or
        deny an application to be reconsidered under paragraph (1) on
        or before the last day of the 120-day period beginning on the
        date of enactment of this Act. The Secretary shall apply the
        standards set forth in section 44920(b) of such title (as
        amended by this section) in approving and denying such
        applications.
            (4) Deemed approval.--If the Secretary does not approve or
        deny an application to be reconsidered under paragraph (1) on
        or before the last day of the 120-day period referred to in
        paragraph (3), the application shall be deemed approved.
            (5) Reports on denials of applications.--
                    (A) In general.--If the Secretary denies an
                application of an airport operator following
                reconsideration under this subsection, the Secretary
                shall provide to the airport operator a written report
                that sets forth--
                            (i) the findings that served as the basis
                        for the denial;
                            (ii) the results of any cost or security
                        analysis conducted in considering the
                        application; and
                            (iii) recommendations on how the airport
                        operator can address the reasons for the
                        denial.
                    (B) Submission to congress.--The Secretary shall
                submit to the Committee on Commerce, Science, and
                Transportation of the Senate and the Committee on
                Homeland Security of the House of Representatives a
                copy of any report provided to an airport operator
                under subparagraph (A).
    (d) References to Under Secretary.--Section 44920 of such title is
amended--
            (1) in subsection (a) by striking ``Under Secretary'' the
        first place it appears and inserting ``Secretary of Homeland
        Security'';
            (2) by striking ``Under Secretary'' each place it appears
        and inserting ``Secretary''; and
            (3) in subsection (g) by striking ``of Homeland Security''
        each place it appears.

Output:
Security Enhancement and Jobs Act of 2011 - Transfers from the Under Secretary of Transportation for Security (DOT) to the Secretary of Homeland Security (DHS) the authority to approve, within 120 days after receipt, any application of an airport operator to have the screening of passengers and property at an airport be carried out by the screening personnel of a qualified private screening company (security screening opt-out program).

Requires the Secretary to approve such an application unless approval would compromise security, detrimentally affect the efficiency or effectiveness of screening, or otherwise adversely affect the mission of the Transportation Security Administration (TSA).

Authorizes the Secretary to carry out this Act acting through the Assistant Secretary of Homeland Security (TSA).


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Electronic Freedom of Information
Act Amendments of 1996''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--The Congress finds that--
        (1) the purpose of section 552 of title 5, United States Code,
    popularly known as the Freedom of Information Act, is to require
    agencies of the Federal Government to make certain agency
    information available for public inspection and copying and to
    establish and enable enforcement of the right of any person to
    obtain access to the records of such agencies, subject to statutory
    exemptions, for any public or private purpose;
        (2) since the enactment of the Freedom of Information Act in
    1966, and the amendments enacted in 1974 and 1986, the Freedom of
    Information Act has been a valuable means through which any person
    can learn how the Federal Government operates;
        (3) the Freedom of Information Act has led to the disclosure of
    waste, fraud, abuse, and wrongdoing in the Federal Government;
        (4) the Freedom of Information Act has led to the
    identification of unsafe consumer products, harmful drugs, and
    serious health hazards;
        (5) Government agencies increasingly use computers to conduct
    agency business and to store publicly valuable agency records and
    information; and
        (6) Government agencies should use new technology to enhance
    public access to agency records and information.
    (b) Purposes.--The purposes of this Act are to--
        (1) foster democracy by ensuring public access to agency
    records and information;
        (2) improve public access to agency records and information;
        (3) ensure agency compliance with statutory time limits; and
        (4) maximize the usefulness of agency records and information
    collected, maintained, used, retained, and disseminated by the
    Federal Government.

SEC. 3. APPLICATION OF REQUIREMENTS TO ELECTRONIC FORMAT INFORMATION.

    Section 552(f) of title 5, United States Code, is amended to read
as follows:
    ``(f) For purposes of this section, the term--
        ``(1) `agency' as defined in section 551(1) of this title
    includes any executive department, military department, Government
    corporation, Government controlled corporation, or other
    establishment in the executive branch of the Government (including
    the Executive Office of the President), or any independent
    regulatory agency; and
        ``(2) `record' and any other term used in this section in
    reference to information includes any information that would be an
    agency record subject to the requirements of this section when
    maintained by an agency in any format, including an electronic
    format.''.

SEC. 4. INFORMATION MADE AVAILABLE IN ELECTRONIC FORMAT AND INDEXATION
              OF RECORDS.

    Section 552(a)(2) of title 5, United States Code, is amended--
        (1) in the second sentence, by striking ``or staff manual or
    instruction'' and inserting ``staff manual, instruction, or copies
    of records referred to in subparagraph (D)'';
        (2) by inserting before the period at the end of the third
    sentence the following: ``, and the extent of such deletion shall
    be indicated on the portion of the record which is made available
    or published, unless including that indication would harm an
    interest protected by the exemption in subsection (b) under which
    the deletion is made'';
        (3) by inserting after the third sentence the following: ``If
    technically feasible, the extent of the deletion shall be indicated
    at the place in the record where the deletion was made.'';
        (4) in subparagraph (B), by striking ``and'' after the
    semicolon;
        (5) by inserting after subparagraph (C) the following:
        ``(D) copies of all records, regardless of form or format,
    which have been released to any person under paragraph (3) and
    which, because of the nature of their subject matter, the agency
    determines have become or are likely to become the subject of
    subsequent requests for substantially the same records; and
        ``(E) a general index of the records referred to under
    subparagraph (D);'';
        (6) by inserting after the fifth sentence the following: ``Each
    agency shall make the index referred to in subparagraph (E)
    available by computer telecommunications by December 31, 1999.'';
    and
        (7) by inserting after the first sentence the following: ``For
    records created on or after November 1, 1996, within one year after
    such date, each agency shall make such records available, including
    by computer telecommunications or, if computer telecommunications
    means have not been established by the agency, by other electronic
    means.''.

SEC. 5. HONORING FORM OR FORMAT REQUESTS.

    Section 552(a)(3) of title 5, United States Code, is amended--
        (1) by inserting ``(A)'' after ``(3)'';
        (2) by striking ``(A)'' the second place it appears and
    inserting ``(i)'';
        (3) by striking ``(B)'' and inserting ``(ii)''; and
        (4) by adding at the end the following new subparagraphs:
    ``(B) In making any record available to a person under this
paragraph, an agency shall provide the record in any form or format
requested by the person if the record is readily reproducible by the
agency in that form or format. Each agency shall make reasonable
efforts to maintain its records in forms or formats that are
reproducible for purposes of this section.
    ``(C) In responding under this paragraph to a request for records,
an agency shall make reasonable efforts to search for the records in
electronic form or format, except when such efforts would significantly
interfere with the operation of the agency's automated information
system.
    ``(D) For purposes of this paragraph, the term `search' means to
review, manually or by automated means, agency records for the purpose
of locating those records which are responsive to a request.''.

SEC. 6. STANDARD FOR JUDICIAL REVIEW.

    Section 552(a)(4)(B) of title 5, United States Code, is amended by
adding at the end the following new sentence: ``In addition to any
other matters to which a court accords substantial weight, a court
shall accord substantial weight to an affidavit of an agency concerning
the agency's determination as to technical feasibility under paragraph
(2)(C) and subsection (b) and reproducibility under paragraph
(3)(B).''.

SEC. 7. ENSURING TIMELY RESPONSE TO REQUESTS.

    (a) Multitrack Processing.--Section 552(a)(6) of title 5, United
States Code, is amended by adding at the end the following new
subparagraph:
    ``(D)(i) Each agency may promulgate regulations, pursuant to notice
and receipt of public comment, providing for multitrack processing of
requests for records based on the amount of work or time (or both)
involved in processing requests.
    ``(ii) Regulations under this subparagraph may provide a person
making a request that does not qualify for the fastest multitrack
processing an opportunity to limit the scope of the request in order to
qualify for faster processing.
    ``(iii) This subparagraph shall not be considered to affect the
requirement under subparagraph (C) to exercise due diligence.''.
    (b) Unusual Circumstances.--Section 552(a)(6)(B) of title 5, United
States Code, is amended to read as follows:
    ``(B)(i) In unusual circumstances as specified in this
subparagraph, the time limits prescribed in either clause (i) or clause
(ii) of subparagraph (A) may be extended by written notice to the
person making such request setting forth the unusual circumstances for
such extension and the date on which a determination is expected to be
dispatched. No such notice shall specify a date that would result in an
extension for more than ten working days, except as provided in clause
(ii) of this subparagraph.
    ``(ii) With respect to a request for which a written notice under
clause (i) extends the time limits prescribed under clause (i) of
subparagraph (A), the agency shall notify the person making the request
if the request cannot be processed within the time limit specified in
that clause and shall provide the person an opportunity to limit the
scope of the request so that it may be processed within that time limit
or an opportunity to arrange with the agency an alternative time frame
for processing the request or a modified request. Refusal by the person
to reasonably modify the request or arrange such an alternative time
frame shall be considered as a factor in determining whether
exceptional circumstances exist for purposes of subparagraph (C).
    ``(iii) As used in this subparagraph, `unusual circumstances'
means, but only to the extent reasonably necessary to the proper
processing of the particular requests--
        ``(I) the need to search for and collect the requested records
    from field facilities or other establishments that are separate
    from the office processing the request;
        ``(II) the need to search for, collect, and appropriately
    examine a voluminous amount of separate and distinct records which
    are demanded in a single request; or
        ``(III) the need for consultation, which shall be conducted
    with all practicable speed, with another agency having a
    substantial interest in the determination of the request or among
    two or more components of the agency having substantial subject-
    matter interest therein.
    ``(iv) Each agency may promulgate regulations, pursuant to notice
and receipt of public comment, providing for the aggregation of certain
requests by the same requestor, or by a group of requestors acting in
concert, if the agency reasonably believes that such requests actually
constitute a single request, which would otherwise satisfy the unusual
circumstances specified in this subparagraph, and the requests involve
clearly related matters. Multiple requests involving unrelated matters
shall not be aggregated.''.
    (c) Exceptional Circumstances.--Section 552(a)(6)(C) of title 5,
United States Code, is amended by inserting ``(i)'' after ``(C)'', and
by adding at the end the following new clauses:
    ``(ii) For purposes of this subparagraph, the term `exceptional
circumstances' does not include a delay that results from a predictable
agency workload of requests under this section, unless the agency
demonstrates reasonable progress in reducing its backlog of pending
requests.
    ``(iii) Refusal by a person to reasonably modify the scope of a
request or arrange an alternative time frame for processing a request
(or a modified request) under clause (ii) after being given an
opportunity to do so by the agency to whom the person made the request
shall be considered as a factor in determining whether exceptional
circumstances exist for purposes of this subparagraph.''.

SEC. 8. TIME PERIOD FOR AGENCY CONSIDERATION OF REQUESTS.

    (a) Expedited Processing.--Section 552(a)(6) of title 5, United
States Code (as amended by section 7(a) of this Act), is further
amended by adding at the end the following new subparagraph:
    ``(E)(i) Each agency shall promulgate regulations, pursuant to
notice and receipt of public comment, providing for expedited
processing of requests for records--
        ``(I) in cases in which the person requesting the records
    demonstrates a compelling need; and
        ``(II) in other cases determined by the agency.
    ``(ii) Notwithstanding clause (i), regulations under this
subparagraph must ensure--
        ``(I) that a determination of whether to provide expedited
    processing shall be made, and notice of the determination shall be
    provided to the person making the request, within 10 days after the
    date of the request; and
        ``(II) expeditious consideration of administrative appeals of
    such determinations of whether to provide expedited processing.
    ``(iii) An agency shall process as soon as practicable any request
for records to which the agency has granted expedited processing under
this subparagraph. Agency action to deny or affirm denial of a request
for expedited processing pursuant to this subparagraph, and failure by
an agency to respond in a timely manner to such a request shall be
subject to judicial review under paragraph (4), except that the
judicial review shall be based on the record before the agency at the
time of the determination.
    ``(iv) A district court of the United States shall not have
jurisdiction to review an agency denial of expedited processing of a
request for records after the agency has provided a complete response
to the request.
    ``(v) For purposes of this subparagraph, the term `compelling need'
means--
        ``(I) that a failure to obtain requested records on an
    expedited basis under this paragraph could reasonably be expected
    to pose an imminent threat to the life or physical safety of an
    individual; or
        ``(II) with respect to a request made by a person primarily
    engaged in disseminating information, urgency to inform the public
    concerning actual or alleged Federal Government activity.
    ``(vi) A demonstration of a compelling need by a person making a
request for expedited processing shall be made by a statement certified
by such person to be true and correct to the best of such person's
knowledge and belief.''.
    (b) Extension of General Period for Determining Whether To Comply
With a Request.--Section 552(a)(6)(A)(i) of title 5, United States
Code, is amended by striking ``ten days'' and inserting ``20 days''.
    (c) Estimation of Matter Denied.--Section 552(a)(6) of title 5,
United States Code (as amended by section 7 of this Act and subsection
(a) of this section), is further amended by adding at the end the
following new subparagraph:
    ``(F) In denying a request for records, in whole or in part, an
agency shall make a reasonable effort to estimate the volume of any
requested matter the provision of which is denied, and shall provide
any such estimate to the person making the request, unless providing
such estimate would harm an interest protected by the exemption in
subsection (b) pursuant to which the denial is made.''.

SEC. 9. COMPUTER REDACTION.

    Section 552(b) of title 5, United States Code, is amended in the
matter following paragraph (9) by inserting after the period the
following: ``The amount of information deleted shall be indicated on
the released portion of the record, unless including that indication
would harm an interest protected by the exemption in this subsection
under which the deletion is made. If technically feasible, the amount
of the information deleted shall be indicated at the place in the
record where such deletion is made.''.

SEC. 10. REPORT TO THE CONGRESS.

    Section 552(e) of title 5, United States Code, is amended to read
as follows:
    ``(e)(1) On or before February 1 of each year, each agency shall
submit to the Attorney General of the United States a report which
shall cover the preceding fiscal year and which shall include--
        ``(A) the number of determinations made by the agency not to
    comply with requests for records made to such agency under
    subsection (a) and the reasons for each such determination;
        ``(B)(i) the number of appeals made by persons under subsection
    (a)(6), the result of such appeals, and the reason for the action
    upon each appeal that results in a denial of information; and
        ``(ii) a complete list of all statutes that the agency relies
    upon to authorize the agency to withhold information under
    subsection (b)(3), a description of whether a court has upheld the
    decision of the agency to withhold information under each such
    statute, and a concise description of the scope of any information
    withheld;
        ``(C) the number of requests for records pending before the
    agency as of September 30 of the preceding year, and the median
    number of days that such requests had been pending before the
    agency as of that date;
        ``(D) the number of requests for records received by the agency
    and the number of requests which the agency processed;
        ``(E) the median number of days taken by the agency to process
    different types of requests;
        ``(F) the total amount of fees collected by the agency for
    processing requests; and
        ``(G) the number of full-time staff of the agency devoted to
    processing requests for records under this section, and the total
    amount expended by the agency for processing such requests.
    ``(2) Each agency shall make each such report available to the
public including by computer telecommunications, or if computer
telecommunications means have not been established by the agency, by
other electronic means.
    ``(3) The Attorney General of the United States shall make each
report which has been made available by electronic means available at a
single electronic access point. The Attorney General of the United
States shall notify the Chairman and ranking minority member of the
Committee on Government Reform and Oversight of the House of
Representatives and the Chairman and ranking minority member of the
Committees on Governmental Affairs and the Judiciary of the Senate, no
later than April 1 of the year in which each such report is issued,
that such reports are available by electronic means.
    ``(4) The Attorney General of the United States, in consultation
with the Director of the Office of Management and Budget, shall develop
reporting and performance guidelines in connection with reports
required by this subsection by October 1, 1997, and may establish
additional requirements for such reports as the Attorney General
determines may be useful.
    ``(5) The Attorney General of the United States shall submit an
annual report on or before April 1 of each calendar year which shall
include for the prior calendar year a listing of the number of cases
arising under this section, the exemption involved in each case, the
disposition of such case, and the cost, fees, and penalties assessed
under subparagraphs (E), (F), and (G) of subsection (a)(4). Such report
shall also include a description of the efforts undertaken by the
Department of Justice to encourage agency compliance with this
section.''.

SEC. 11. REFERENCE MATERIALS AND GUIDES.

    Section 552 of title 5, United States Code, is amended by adding
after subsection (f) the following new subsection:
    ``(g) The head of each agency shall prepare and make publicly
available upon request, reference material or a guide for requesting
records or information from the agency, subject to the exemptions in
subsection (b), including--
        ``(1) an index of all major information systems of the agency;
        ``(2) a description of major information and record locator
    systems maintained by the agency; and
        ``(3) a handbook for obtaining various types and categories of
    public information from the agency pursuant to chapter 35 of title
    44, and under this section.''.

SEC. 12. EFFECTIVE DATE.

    (a) In General.--Except as provided in subsection (b), this Act
shall take effect 180 days after the date of the enactment of this Act.
    (b) Provisions Effective on Enactment.--Sections 7 and 8 shall take
effect one year after the date of the enactment of this Act.

                               Speaker of the House of Representatives.

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

Output: Electronic Freedom of Information Act Amendments of 1996 - Amends the Freedom of Information Act (FOIA) to define "record" to mean information maintained by an agency, as a required agency record, in any format, including an electronic format. (Sec. 4) Revises provisions which permit an agency to delete identifying details when it makes available or publishes specified information so as to permit such deletions in copies of all records. Requires that the extent of such deletion shall be indicated on the portion of the record which is made available or published, unless including that indication would harm an interest protected by the current exemptions (concerning exemptions relating to national security, trade secrets, personal medical files, and etc.) under which the deletion is made.    Requires an agency to make available for public inspection and copying:  (1) copies of all records, regardless of form or format, which have been released to an individual and which, because of the nature of their subject matter, have become or are likely to become the subject of subsequent requests for substantially the same records; (2) a general index of such records, which shall be made available electronically by December 31, 1999; and (3) within one year after November 1, 1996, by computer telecommunications or other electronic means, those records created on or after November 1, 1996. (Sec. 5) Requires that an agency in responding to a request for records shall make reasonable efforts to search for the records in electronic form or format, except when such efforts would significantly interfere with the operation of the agency's automated information system. (Sec. 6) Provides that, respecting a standard for judicial review, in addition to any other matters to which a court accords substantial weight, a court shall accord substantial weight to an affidavit of an agency concerning the agency's determination as to technical feasibility and reproducibility. (Sec. 7) Authorizes each agency to promulgate regulations, pursuant to notice and receipt of public comment, providing for:  (1) multitrack processing of requests for records based on the amount of work or time (or both) involved in processing requests; and (2) an opportunity for an individual making a request that does not qualify for the fastest multitrack processing to limit the scope of the request in order to qualify for faster processing. Directs that the agency, with respect to a request for which a written notice in the case of unusual circumstances extends the time limits prescribed, shall:  (1) notify the requestor if the request cannot be processed within the time limit; and (2) provide the requestor an opportunity to limit the scope of the request so that it may be processed within that time limit or to arrange with the agency an alternative time frame for processing the request or a modified request. Authorizes each agency to promulgate regulations, pursuant to notice and receipt of public comment, providing for the aggregation of certain requests by the same requestor, or by a group of requestors acting in concert, if the agency reasonably believes that such requests actually constitute a single request (which would otherwise satisfy requirements for unusual circumstances) and the requests involve clearly related matters.  Prohibits the aggregation of multiple requests involving unrelated matters. Prohibits including a delay that results from a predictable agency workload of requests as an exceptional circumstance, unless the agency demonstrates reasonable progress in reducing its backlog of pending requests.  Considers as a factor in determining whether exceptional circumstances exist the refusal by an individual to modify the scope of a request or arrange an alternative time frame for processing a request after being given an opportunity to do so by the agency. (Sec. 8) Directs each agency to promulgate regulations, pursuant to notice and receipt of public comment, providing for expedited processing of requests for records. Extends the general period for determining whether to comply with a request from ten to 20 days. (Sec. 9) Requires deletions to be indicated, if technically feasible, on the released portion of the record, unless including that indication would harm an interest protected by the exemption under which the deletion is made. (Sec. 10) Revises FOIA reporting requirements. (Sec. 11) Directs each agency head to make publicly available, upon request, reference material or a guide for requesting records or information from the agency, including:  (1) an index of all major information systems of the agency; (2) a description of major information and record locator systems maintained by the agency; and (3) a handbook for obtaining various types and categories of public information from the agency.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Healthy Employees, Healthy Small
Businesses Act of 2004''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) In 2002, 44,000,000 Americans were without health
        insurance for the entire year, and the vast majority of these
        uninsured people are in working families.
            (2) The number of employees in a business greatly affects
        the likelihood of whether or not its employees are offered
        health insurance. In 2003, 98 percent of firms with over 200
        employees offered health benefits, while only 55 percent of
        firms with under 10 workers did.
            (3) Among uninsured workers in 2001, over half held jobs
        with companies having fewer than 100 employees.
            (4) The cost of health insurance for employers is very
        high. On average, in 2003, the total cost of an individual
        health plan was $3,383, of which the employee paid an average
        of $508 and the employer paid an average of $2875. For a family
        policy, the average cost was $9,068, with the employer bearing
        $6,656 and the employee shouldering $2,412.

SEC. 3. REFUNDABLE CREDIT FOR SMALL BUSINESS EMPLOYEE HEALTH INSURANCE
              EXPENSES.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to refundable credits)
is amended by redesignating section 36 as section 37 and inserting
after section 35 the following new section:

``SEC. 36. SMALL BUSINESS EMPLOYEE HEALTH INSURANCE EXPENSES.

    ``(a) Determination of Amount.--In the case of a qualified small
employer, there shall be allowed as a credit against the tax imposed by
this subtitle for the taxable year an amount equal to the expense
amount described in subsection (b) paid by the taxpayer during the
taxable year.
    ``(b) Subsection (b) Expense Amount.--For purposes of this
section--
            ``(1) In general.--The expense amount described in this
        subsection is the applicable percentage of the amount of
        qualified employee health insurance expenses of each qualified
        employee.
            ``(2) Applicable percentage.--For purposes of paragraph
        (1), the applicable percentage is equal to--
                    ``(A) for any qualified small employer described in
                subparagraph (A) of paragraph (4), 50 percent,
                    ``(B) for any qualified small employer described in
                subparagraph (B) of paragraph (4), 35 percent, and
                    ``(C) for any qualified small employer described in
                subparagraph (C) of paragraph (4), 25 percent.
            ``(3) Per employee dollar limitation.--
                    ``(A) In general.--The amount of qualified employee
                health insurance expenses taken into account under
                paragraph (1) with respect to any qualified employee
                for any taxable year shall not exceed--
                            ``(i) for any qualified small employer
                        described in subparagraph (A) of paragraph
                        (4)--
                                    ``(I) $1,500 in the case of self-
                                only coverage, and
                                    ``(II) $3,400 in the case of family
                                coverage,
                            ``(ii) for any qualified small employer
                        described in subparagraph (B) of paragraph
                        (4)--
                                    ``(I) $1,100 in the case of self-
                                only coverage, and
                                    ``(II) $2,400 in the case of family
                                coverage, and
                            ``(iii) for any qualified small employer
                        described in subparagraph (C) of paragraph
                        (4)--
                                    ``(I) $750 in the case of self-only
                                coverage, and
                                    ``(II) $1,700 in the case of family
                                coverage.
                    ``(B) Inflation adjustment.--
                            ``(i) In general.--In the case of any
                        taxable year beginning after 2006, each dollar
                        amount referred to in subparagraph (A) shall be
                        increased by an amount equal to--
                                    ``(I) such dollar amount,
                                multiplied by
                                    ``(II) the cost-of-living
                                adjustment determined under section
                                (1)(f)(3) for the calendar year in
                                which the taxable year begins, by
                                substituting `2005' for `1992'.
                            ``(ii) Rounding.--If any amount as adjusted
                        under clause (i) is not a multiple of $100,
                        such amount shall be rounded to the next lowest
                        multiple of $100.
            ``(4) Qualified small employers described.--A qualified
        small employer is described in--
                    ``(A) this subparagraph if such employer employed
                an average of 9 or fewer employees (as determined under
                subsection (c)(1)(A)(ii)),
                    ``(B) this subparagraph if such employer employed
                an average of more than 9 but less than 25 employees
                (as so determined), and
                    ``(C) this subparagraph if such employer employed
                an average of more than 24 but not more than 50
                employees (as so determined).
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualified small employer.--
                    ``(A) In general.--The term `qualified small
                employer' means, with respect to any calendar year, any
                employer if--
                            ``(i) such employer pays or incurs at least
                        75 percent of the qualified employee health
                        insurance expenses of each qualified employee
                        (determined without regard to subsection
                        (b)(3)), and
                            ``(ii) such employer employed an average of
                        50 or fewer employees on business days during
                        either of the 2 preceding calendar years.
                For purposes of clause (ii), a preceding calendar year
                may be taken into account only if the employer was in
                existence throughout such year.
                    ``(B) Employers not in existence in preceding
                year.--In the case of an employer which was not in
                existence throughout the 1st preceding calendar year,
                the determination under subparagraph (A)(ii) shall be
                based on the average number of employees that it is
                reasonably expected such employer will employ on
                business days in the current calendar year.
            ``(2) Qualified employee health insurance expenses.--
                    ``(A) In general.--The term `qualified employee
                health insurance expenses' means any amount paid by an
                employer for health insurance coverage (as defined in
                section 9832(b)(1)) to the extent such amount is
                attributable to coverage provided to any employee while
                such employee is a qualified employee.
                    ``(B) Exception for amounts paid under salary
                reduction arrangements.--No amount paid or incurred for
                health insurance coverage pursuant to a salary
                reduction arrangement shall be taken into account under
                subparagraph (A).
            ``(3) Qualified employee.--
                    ``(A) In general.--The term `qualified employee'
                means, with respect to any period, an employee of an
                employer if--
                            ``(i) the annual amount of hours in the
                        employ of such employer by such employee is at
                        least 400 hours,
                            ``(ii) the total amount of wages paid or
                        incurred by such employer to such employee at
                        an annual rate during the taxable year is at
                        least $5,000, and
                            ``(iii) such employee is not eligible for--
                                    ``(I) any benefits under title
                                XVIII, XIX, or XXI of the Social
                                Security Act, or
                                    ``(II) any other publicly-sponsored
                                health insurance program.
                    ``(B) Treatment of certain employees.--For purposes
                of subparagraph (A), the term `employee'--
                            ``(i) shall not include an employee within
                        the meaning of section 401(c)(1), and
                            ``(ii) shall include a leased employee
                        within the meaning of section 414(n).
                    ``(C) Wages.--The term `wages' has the meaning
                given such term by section 3121(a) (determined without
                regard to any dollar limitation contained in such
                section).
    ``(d) Certain Rules Made Applicable.--For purposes of this section,
rules similar to the rules of section 52 shall apply.
    ``(e) Coordination With Deduction for Health Insurance Costs of
Self-Employed Individuals.--In the case of a taxpayer who is eligible
to deduct any amount under section 162(l) for the taxable year, this
section shall apply only if the taxpayer elects not to claim any amount
as a deduction under such section for such year.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United
        States Code, is amended by inserting before the period ``, or
        from section 36 of such Code''.
            (2) The table of sections for subpart C of part IV of
        subchapter A of chapter 1 of the Internal Revenue Code of 1986
        is amended by striking the last item and inserting the
        following new items:

                              ``Sec. 36. Small business employee health
                                        insurance expenses.
                              ``Sec. 37. Overpayments of tax.''.
    (e) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after
December 31, 2004.

Output: Healthy Employees, Healthy Small Business Act of 2004 - Amends the Internal Revenue Code to allow certain small business employers a refundable tax credit for a portion of their employee health insurance costs.