Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Lavender Offense Victim Exoneration
Act of 2017'' or the ``LOVE Act of 2017''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) During the so-called ``Lavender Scare'', at least 1,000
        people were wrongfully dismissed from the Department of State
        for alleged homosexuality during the 1950s and well into the
        1960s.
            (2) According to the Department of State's Bureau of
        Diplomatic Security, Department of State employees were forced
        out of the Department on the grounds that their sexual
        orientation ostensibly rendered them vulnerable to blackmail
        and made them security risks.
            (3) In addition to those wrongfully dismissed, many other
        patriotic Americans were prevented from joining the Department
        due to a screening process that was put in place to prevent the
        hiring of those who, according to the findings of the Bureau of
        Diplomatic Security, ``seemed like they might be gay or
        lesbian''.
            (4) Congress bears a special measure of responsibility as
        the Department's actions were in part in response to
        congressional investigations into ``sex perversion of Federal
        employees'', reports on the employment of ``moral perverts by
        Government Agencies'', hearings and pressure placed on the
        Department through the appropriations process and congressional
        complaints that Foggy Bottom was ``rampant with homosexuals who
        were sympathetic to Communism and vulnerable to blackmail''.
            (5) Between 1950 and 1969, the Department of State was
        required to report on the number of homosexuals fired each year
        as part of their annual appeals before Committees on
        Appropriations.
            (6) Although the worst effects of the ``Lavender Scare''
        are behind us, as recently as the early 1990s, the Department
        of State's security office was investigating State personnel
        thought to be gay and driving them out of government service as
        ``security risks''.
            (7) In 1994, Secretary of State Warren Christopher issued a
        prohibition against discrimination in the Department of State,
        including that based on sexual orientation.
            (8) In 1998, President William Jefferson Clinton signed
        Executive Order 13087 barring discrimination on the basis of
        sexual orientation.
            (9) On January 9, 2017, Secretary of State John Kerry
        issued a statement regarding the ``Lavender Scare'', saying,
        ``On behalf of the Department, I apologize to those who were
        impacted by the practices of the past and reaffirm the
        Department's steadfast commitment to diversity and inclusion
        for all our employees, including members of the LGBTI
        community.''.

SEC. 3. DIRECTOR GENERAL REVIEW.

    (a) Review.--The Director General of the Foreign Service and
Director of Human Resources of the Department of State, in consultation
with the Historian of the Department of State, shall review all
employee terminations that occurred after January 1, 1950, to determine
who was wrongfully terminated owing to their sexual orientation,
whether real or perceived.
    (b) Report.--Not later than 270 days after the date of the
enactment of this Act, the Director General shall, consistent with
applicable privacy regulations, compile the information compiled under
subsection (a) in a publicly available report. The report shall include
historical statements made by officials of the Department of State and
Congress encouraging and implementing policies and tactics that led to
the termination of employees due to their sexual orientation.

SEC. 4. REPORTS ON REVIEWS.

    (a) Reviews.--The Secretary of State shall conduct reviews of the
consistency and uniformity of the reviews conducted by the Director
General under section 3.
    (b) Reports.--Not later than 270 days after the date of the
enactment of this Act, and annually thereafter for 2 years, the
Secretary shall submit to Congress a report on the reviews conducted
under section 3. Each report shall include any comments or
recommendations for continued actions.

SEC. 5. ESTABLISHMENT OF RECONCILIATION BOARD.

    (a) Establishment.--The Secretary of State shall establish, within
the Office of Civil Rights of the Department of State, an independent
Reconciliation Board to review the reports released by the Director
General of the Foreign Service and Director of Human Services under
section 3(b).
    (b) Duties.--The Reconciliation Board shall--
            (1) consistent with applicable privacy regulations, contact
        all employees found to be fired due to the ``Lavender Scare''
        or, in the case of deceased former employees, the family
        members of the employees, to inform them that their termination
        from the Department of State has been deemed inappropriate and
        that, if they wish, their employment record can be changed to
        reflect these findings;
            (2) designate a point of contact at a senior level position
        within the Office of the Director General of the Foreign
        Service and Director of Human Resources to receive oral
        testimony of any employees or family members of deceased
        employees mentioned in the report who personally experienced
        discrimination and termination because of the actual or
        perceived sexual orientation in order that such testimony may
        serve as an official record of these discriminatory policies
        and their impact on United States lives; and
            (3) provide an opportunity for any former employee not
        mentioned in the report to bring forth a grievance to the Board
        if they believe they were terminated due to their sexual
        orientation.
    (c) Review of Claims.--
            (1) In general.--The Board shall review each claim
        described in subsection (b) within 150 days of receiving the
        claim. Lack of paperwork may not be used as a basis for
        dismissing any claims.
            (2) Cooperation.--The Department of State shall be
        responsible for producing pertinent information regarding each
        claim to prove the employee was not wrongfully terminated.
    (d) Termination.--The Board shall terminate 5 years after the date
of the enactment of this Act.

SEC. 6. ISSUANCE OF APOLOGY.

    (a) Finding.--Secretary of State Kerry delivered the following
apology on January 9, 2017:
    ``Throughout my career, including as Secretary of State, I have
stood strongly in support of the LGBTI community, recognizing that
respect for human rights must include respect for all individuals.
LGBTI employees serve as proud members of the State Department and
valued colleagues dedicated to the service of our country. For the last
several years, the Department has pressed for the families of LGBTI
officers to have the same protections overseas as families of other
officers. In 2015, to further promote LGBTI rights throughout the
world, I appointed the first ever Special Envoy for the Human Rights of
LGBTI Persons.
    ``In the past--as far back as the 1940s, but continuing for
decades--the Department of State was among many public and private
employers that discriminated against employees and job applicants on
the basis of perceived sexual orientation, forcing some employees to
resign or refusing to hire certain applicants in the first place. These
actions were wrong then, just as they would be wrong today.
    ``On behalf of the Department, I apologize to those who were
impacted by the practices of the past and reaffirm the Department's
steadfast commitment to diversity and inclusion for all our employees,
including members of the LGBTI community.''
    (b) Congressional Apology.--Congress hereby offers a formal apology
for its responsibility in encouraging the ``Lavender Scare'' and
similar policies at the Department of State, as these policies were in
part a response to congressional investigations into ``sex perversion
of Federal employees'', reports on the employment of ``moral perverts
by Government Agencies'', and hearings or pressure otherwise placed on
the Department of State through the appropriations process.

SEC. 7. ESTABLISHMENT OF PERMANENT EXHIBIT ON THE LAVENDER SCARE.

    (a) In General.--The Secretary of State shall work with the current
public-private partnership associated with the Department of State's
new United States Diplomacy Center to establish a permanent exhibit on
the ``Lavender Scare'' in the museum to assure that the history of this
unfortunate episode is not brushed aside.
    (b) Specifications.--The exhibit--
            (1) shall be installed at the museum not later than one
        year after the date of enactment of this Act;
            (2) should provide access to the reports compiled by the
        Director General of the Foreign Service and Director of Human
        Resources under section 3(b); and
            (3) shall readily display material gathered from oral
        testimony received pursuant to section 5(b)(2) from employees
        or family members of deceased employees who were subject to
        these discriminatory policies during the ``Lavender Scare''.

SEC. 8. GUIDANCE ON ISSUING VISAS.

    To demonstrate the Department of State's commitment to ensuring
fairness for current employees, not later than 100 days after the date
of the enactment of this Act, the Secretary of State shall submit to
Congress a report on countries not issuing visas to the spouses of all
Foreign Service personnel posted overseas due to their sexual
orientation. This report shall include any comments or recommendations
for actions, including eliminating visa reciprocity with countries
found to be instituting these practices against the spouses of Foreign
Service personnel, that will lead to ensuring that all spouses of
Foreign Service personnel receive visas for the country their spouse is
assigned, regardless of sexual orientation.

SEC. 9. ESTABLISHMENT OF ADVANCEMENT BOARD.

    (a) Establishment.--The Secretary of State shall establish, within
the Office of the Director General of the Department of State, a board
comprised of senior-level officials to address the issues faced by
LGBTQI Foreign Service employees and their families.
    (b) Hearing of Testimony.--The Advancement Board shall hear
testimony from any willing LGBTQI Foreign Service employees and their
families regarding any discrimination they have faced due to their
sexual orientation.
    (c) Report.--
            (1) In general.--Not later than 100 days after completing
        collection of testimony described under subsection (b), and
        annually thereafter for 5 years, the Advancement Board shall
        submit to Congress a report based on the testimony.
            (2) Content.--The report required under paragraph (1) shall
        include any comments or recommendations for continued actions
        to improve the Department of State to ensure that no employee
        or their family members experience discrimination due to their
        sexual orientation.
            (3) Privacy.--The report required under paragraph (1) shall
        remain private and will only be accessible to Members of
        Congress, their appropriate staff, and members of the
        Advancement Board.

Output: Lavender Offense Victim Exoneration Act of 2017 or the LOVE Act of 2017 This bill requires the Department of State to review employee terminations at the State Department in the 1950s and 1960s to determine who was wrongfully terminated due to their actual or perceived sexual orientation (known as the Lavender Scare). The bill contains an apology from Congress for its role in encouraging the termination of State Department employees based on sexual orientation. The State Department is required to:  create a reconciliation board to change the employment records of those affected, to receive oral testimony of those affected, and to allow former employees to bring a grievance if they believe their termination was due to their sexual orientation;  create an advancement board to address employment issues of current LGBTQI Foreign Officers;  establish a permanent exhibit about the terminations in the State Department's U.S. Diplomacy Center;  report to Congress about countries refusing to issue visas to spouses of Foreign Service personnel because of  their sexual orientation.


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SECTION 1. ADVANCED MINE SAFETY EQUIPMENT CREDIT IN LIEU OF EXPENSING.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:

``SEC. 45O. ADVANCED MINE SAFETY EQUIPMENT CREDIT.

    ``(a) In General.--For purposes of section 38, the advanced mine
safety equipment credit determined under this section for the taxable
year is an amount equal to 50 percent of the amount paid or incurred by
the taxpayer during the taxable year for qualified advanced mine safety
equipment property.
    ``(b) Qualified Advanced Mine Safety Equipment Property.--For
purposes of this section, the term `qualified advanced mine safety
equipment property' means any advanced mine safety equipment property
for use in any underground mine located in the United States--
            ``(1) the original use of which commences with the
        taxpayer,
            ``(2) which is property of a character subject to the
        allowance for depreciation, and
            ``(3) which is placed in service by the taxpayer after the
        date of the enactment of this section.
    ``(c) Advanced Mine Safety Equipment Property.--For purposes of
this section, the term `advanced mine safety equipment property' means
any of the following:
            ``(1) Emergency communication technology or device which is
        used to allow a miner to maintain constant communication with
        an individual who is not in the mine.
            ``(2) Electronic identification and location device which
        allows an individual who is not in the mine to track at all
        times the movements and location of miners working in or at the
        mine.
            ``(3) Emergency oxygen-generating, self-rescue device which
        provides oxygen for at least 90 minutes.
            ``(4) Pre-positioned supplies of oxygen which (in
        combination with self-rescue devices) can be used to provide
        each miner on a shift, in the event of an accident or other
        event which traps the miner in the mine or otherwise
        necessitates the use of such a self-rescue device, the ability
        to survive for at least 48 hours.
            ``(5) Comprehensive atmospheric monitoring system which
        monitors the levels of carbon monoxide, methane, and oxygen
        that are present in all areas of the mine and which can detect
        smoke in the case of a fire in a mine.
    ``(d) Basis Adjustment.--For purposes of this subtitle, if a credit
is determined under this section in connection with any expenditure for
any property, the increase in the basis of such property which would
(but for this subsection) result from such expenditure shall be reduced
by the amount of the credit so determined.
    ``(e) Reporting.--No credit shall be determined under subsection
(a) with respect to any taxpayer for any taxable year unless such
taxpayer files with the Secretary a report containing such information
with respect to the operation of the mines of the taxpayer as the
Secretary shall require.''.
    (b) Denial of Double Benefit.--Section 280C of such Code is amended
by adding at the end the following new subsection:
    ``(f) Advanced Mine Safety Equipment Credit.--No deduction shall be
allowed for that portion of the expenses otherwise allowable as a
deduction for the taxable year which is equal to the amount of the
credit determined for the taxable year under section 45O(a).''.
    (c) Allowance of Credit Against Alternative Minimum Tax.--
Subparagraph (B) of section 38(c)(4) of such Code, as amended by this
Act, is amended by striking ``and'' at the end of clause (iv), by
striking the period at the end of clause (v) and inserting ``, and'',
and by adding at the end the following new clause:
                            ``(vi) the credit determined under section
                        45O.''.
    (d) Repeal of Election to Expense Advanced Mine Safety Equipment.--
            (1) Part VI of subchapter B of chapter 1 of such Code is
        amended--
                    (A) by striking section 179E, and
                    (B) by striking the item relating to such section
                in the table of sections of such part.
            (2) Section 263(a)(1) of such Code is amended by striking
        subparagraph (L), by striking ``, or'' at the end of
        subparagraph (K) and inserting a period, and by inserting
        ``or'' at the end of subparagraph (J).
            (3) Section 312(k)(3)(B) of such Code is amended by
        striking ``179D, or 179E'' each place it appears in the heading
        and text thereof and inserting ``or 179D''.
            (4) Paragraphs (2)(C) and (3)(C) of section 1245(a) of such
        Code are each amended by striking ``179E,''.
    (e) Conforming Amendments.--
            (1) Section 38(b) of such Code is amended by striking
        ``plus'' at the end of paragraph (30), by striking the period
        at the end of paragraph (31) and inserting ``, plus'', and by
        adding at the end the following:
            ``(32) the advanced mine safety equipment credit determined
        under section 45O(a).''.
            (2) The table of sections for subpart D of part IV of
        subchapter A of chapter 1 of such Code is amended by inserting
        after the item relating to section 45N the following new item:

``Sec. 45O. Advanced mine safety equipment credit.''.
    (f) Effective Date.--The amendments made by this section shall
apply to property placed in service after the date of the enactment of
this Act.

SEC. 2. MINE RESCUE TEAM TRAINING CREDIT INCREASED, ALLOWED AGAINST
              AMT, AND MADE PERMANENT.

    (a) Increased Credit Amount.--Subsection (a) of section 45N of the
Internal Revenue Code of 1986 is amended--
            (1) by striking ``20 percent'' in paragraph (1) and
        inserting ``40 percent'', and
            (2) by striking ``$10,000'' in paragraph (2) and inserting
        ``$20,000''.
    (b) Allowance of Credit Against Alternative Minimum Tax.--
Subparagraph (B) of section 38(c)(4) of such Code is amended by
striking ``and'' at the end of clause (iii), by striking the period at
the end of clause (iv) and inserting ``, and'', and by adding at the
end the following new clause:
                            ``(v) the credit determined under section
                        45N.''.
    (c) Repeal of Termination.--Section 45N of such Code is amended by
striking subsection (e).
    (d) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the
        amendments made by this section shall apply to taxable years
        beginning after the date of the enactment of this Act.
            (2) Allowance of credit against alternative minimum tax.--
        The amendments made by subsection (b) shall apply to credits
        determined under section 45N of the Internal Revenue Code of
        1986 in taxable years beginning after the date of the enactment
        of this Act, and to carrybacks of such credits.

Output:
Amends the Internal Revenue Code to allow a tax credit for 50% of the cost of qualified advanced mine safety equipment property (in lieu of the existing taxpayer election to expense 50% of such property in the current taxable year). Defines such property to include: (1) an emergency communication technology or device for constant communication with individuals outside the mine; (2) an electronic identification and location device; (3) an emergency oxygen-generating device; (4) pre-positioned oxygen supplies; and (5) a comprehensive atmospheric monitoring system to monitor levels of carbon monoxide and other gases present in a mine.

Revises the tax credit for mine rescue team training expenses to: (1) increase the amount of such credit; (2) allow such credit as an offset against the alternative minimum tax; and (3) make such credit permanent.


Input:
SECTION 1. REFERENCES.

    References in this Act to ``the Act'' are references to the Higher
Education Act of 1965 (20 U.S.C. 1001 et seq.).

SEC. 2. WAIVERS AND MODIFICATIONS.

    Notwithstanding any other provision of law, unless enacted with
specific reference to this section, the Secretary is authorized to
waive or modify any statutory or regulatory provision applicable to the
student financial assistance programs under title IV of the Act, or any
student or institutional eligibility provisions in the Act, as the
Secretary deems necessary in connection with a Gulf hurricane disaster
to ensure that--
            (1) the calculation of expected family contribution under
        section 474 of the Act used in the determination of need for
        student financial assistance under title IV of the Act for any
        affected student (and the determination of such need for his or
        her family, if applicable), is modified to reflect any changes
        in the financial condition of such affected student and his or
        her family resulting from a Gulf hurricane disaster; and
            (2) institutions of higher education, systems of
        institutions, or consortia of institutions that are located in
        an area affected by a Gulf hurricane disaster, or that are
        serving affected students, are eligible, notwithstanding
        section 486(d) of the Act, to apply for participation in the
        distance education demonstration program under section 486 of
        the Act, except that the Secretary shall include in reports
        under section 486(f) of the Act an identification of those
        institutions, systems, and consortia that were granted
        participation in the demonstration program due to a Gulf
        hurricane disaster.

SEC. 3. CANCELLATION OF INSTITUTIONAL REPAYMENT BY COLLEGES AND
              UNIVERSITIES AFFECTED BY A GULF HURRICANE DISASTER.

    Notwithstanding any provision of title IV of the Act or any
regulation issued thereunder, the Secretary shall cancel any obligation
of an affected institution to return or repay any funds the institution
received before the date of enactment of this Act for, or on behalf of,
its students under subpart 1 or 3 of part A or parts B, C, D, or E of
title IV of the Act for any cancelled enrollment period.

SEC. 4. CANCELLATION OF STUDENT LOANS FOR CANCELLED ENROLLMENT PERIODS.

    (a) Loan Forgiveness Authorized.--Notwithstanding any provision of
title IV of the Act, the Secretary shall discharge all loan amounts
under parts B and D of title IV of the Act, and cancel any loan made
under part E of such title, disbursed to, or on behalf of, an affected
student for a cancelled enrollment period.
    (b) Reimbursement.--The Secretary shall--
            (1) reimburse each affected institution for any amounts
        discharged under subsection (a) with respect to a loan under
        part E of title IV of the Act in the same manner as is required
        by section 465(b) of the Act with respect to a loan cancelled
        under section 465(a) of the Act; and
            (2) reimburse lenders for the purpose of discharging any
        loan amounts disbursed to, or on behalf of, an affected student
        under part B of title IV of the Act for a cancelled enrollment
        period.
    (c) Limitation on Consolidation Loans.--A loan amount for a loan
made under section 428C of the Act or a Federal Direct Consolidation
Loan may be eligible for discharge under this section only to the
extent that such loan amount was used to repay a loan to an affected
student for a cancelled enrollment period.
    (d) Construction.--Nothing in this section shall be construed to
authorize any refunding of any repayment of a loan.

SEC. 5. TEMPORARY DEFERMENT OF STUDENT LOAN REPAYMENT.

    An affected individual who is a borrower of a qualified student
loan or a qualified parent loan shall be granted a deferment, not in
excess of 6 months, during which periodic installments of principal
need not be paid, and interest--
            (1) shall accrue and be paid by the Secretary, in the case
        of a loan made under section 428, 428B, 428C, or 428H of the
        Act;
            (2) shall accrue and be paid by the Secretary to the
        Perkins loan fund held by the institution of higher education
        that made the loan, in the case of a loan made under part E of
        title IV of the Act; and
            (3) shall not accrue, in the case of a Federal Direct Loan
        made under part D of such title.

SEC. 6. NO AFFECT ON GRANT AND LOAN LIMITS.

    Notwithstanding any provision of title IV of the Act or any
regulation issued thereunder, no grant or loan funds received by an
affected student under title IV of the Act for a cancelled enrollment
period shall be counted against such affected student's annual or
aggregate grant or loan limits for the receipt of grants or loans under
that title.

SEC. 7. TEACHER LOAN RELIEF.

    The Secretary may waive the requirement of sections 428J(b)(1) and
460(b)(1)(A) of the Act that the 5 years of qualifying service be
consecutive academic years for any teacher whose employment was
interrupted if--
            (1) the teacher was employed in qualifying service, at the
        time of a Gulf hurricane disaster, in a school located in an
        area affected by a Gulf hurricane disaster; and
            (2) the teacher resumes qualifying service not later than
        the beginning of academic year 2006-2007 in that school or any
        other school in which employment is qualifying service under
        such section.

SEC. 8. EXPANDING INFORMATION DISSEMINATION REGARDING ELIGIBILITY FOR
              PELL GRANTS.

    (a) In General.--The Secretary shall make special efforts, in
conjunction with State efforts, to notify affected students and if
applicable, their parents, who qualify for means-tested Federal benefit
programs, of their potential eligibility for a maximum Pell Grant, and
shall disseminate such informational materials as the Secretary deems
appropriate.
    (b) Means-Tested Federal Benefit Program.--For the purpose of this
section, the term ``means-tested Federal benefit program'' means a
mandatory spending program of the Federal Government, other than a
program under the Act, in which eligibility for the program's benefits,
or the amount of such benefits, or both, are determined on the basis of
income or resources of the individual or family seeking the benefit,
and may include such programs as the supplemental security income
program under title XVI of the Social Security Act, the food stamp
program under the Food Stamp Act of 1977, the free and reduced price
school lunch program established under the Richard B. Russell National
School Lunch Act, the temporary assistance to needy families program
established under part A of title IV of the Social Security Act, and
the women, infants, and children program established under section 17
of the Child Nutrition Act of 1966, and other programs identified by
the Secretary.

SEC. 9. PROCEDURES.

    (a) Deadlines and Procedures.--Sections 482(c) and 492 of the Act
shall not apply to any waivers, modifications, or actions initiated by
the Secretary under this Act.
    (b) Case-by-case Basis.--The Secretary is not required to exercise
any waiver or modification authority under this Act on a case-by-case
basis.

SEC. 10. TERMINATION OF AUTHORITY.

    The authority of the Secretary to issue waivers or modifications
under this Act shall expire at the conclusion of the 2005-2006 academic
year, but the expiration of such authority shall not affect the
continuing validity of any such waivers or modifications after such
academic year.

SEC. 11. DEFINITIONS.

    For purposes of this Act, except as otherwise specifically provided
in this Act, the following terms have the following meanings:
            (1) Affected individual.--The term ``affected individual''
        means an individual who has applied for or received student
        financial assistance under title IV of the Higher Education Act
        of 1965, and--
                    (A) who is an affected student; or
                    (B) whose primary place of employment or residency
                was, as of August 29, 2005, in an area affected by a
                Gulf hurricane disaster.
            (2) Affected institution.--The term ``affected
        institution'' means an institution of higher education that--
                    (A) is located in an area affected by a Gulf
                hurricane disaster; and
                    (B) has temporarily ceased operations as a
                consequence of a Gulf hurricane disaster, as determined
                by the Secretary.
            (3) Affected state.--The term ``affected State'' means the
        State of Alabama, Florida, Louisiana, Mississippi, or Texas.
            (4) Affected student.--The term ``affected student'' means
        an individual who has applied for or received student financial
        assistance under title IV of the Higher Education Act of 1965,
        and who--
                    (A) was enrolled or accepted for enrollment, as of
                August 29, 2005, at an institution of higher education
                in an area affected by a Gulf hurricane disaster;
                    (B) was a dependent student enrolled or accepted
                for enrollment at an institution of higher education
                that is not in an area affected by a Gulf hurricane
                disaster, but whose parents resided or were employed,
                as of August 29, 2005, in an area affected by a Gulf
                hurricane disaster; or
                    (C) was enrolled or accepted for enrollment at an
                institution of higher education, as of August 29, 2005,
                and whose attendance was interrupted because of a Gulf
                hurricane disaster.
            (5) Area affected by a gulf hurricane disaster.--The term
        ``area affected by a Gulf hurricane disaster'' means a county
        or parish, in an affected State, that has been designated by
        the Federal Emergency Management Agency for disaster assistance
        for individuals and households as a result of Hurricane Katrina
        or Hurricane Rita.
            (6) Cancelled enrollment period.--The term ``cancelled
        enrollment period'' means any period of enrollment at an
        affected institution during the academic year 2005.
            (7) Gulf hurricane disaster.--The term ``Gulf hurricane
        disaster'' means a major disaster that the President declared
        to exist, in accordance with section 401 of the Robert T.
        Stafford Disaster Relief and Emergency Assistance Act, and that
        was caused by Hurricane Katrina or Hurricane Rita.
            (8) Institution of higher education.--The term
        ``institution of higher education'' has the meaning given such
        term in section 102 of the Higher Education Act of 1965, except
        that the term does not include institutions under subsection
        (a)(1)(C) of that section.
            (9) Qualified student loan.--The term ``qualified student
        loan'' means any loan made, insured, or guaranteed under part
        B, D, or E of title IV of the Higher Education Act of 1965,
        other than a loan under section 428B of such title or a Federal
        Direct Plus loan.
            (10) Qualified parent loan.--The term ``qualified parent
        loan'' means a loan made under section 428B of title IV of the
        Higher Education Act of 1965 or a Federal Direct Plus loan.
            (11) Secretary.--The term ``Secretary'' means the Secretary
        of Education.

Output:
Authorizes the Secretary of Education to waive or modify requirements under the Higher Education Act of 1965 for student financial assistance programs, or other student or institutional eligibility provisions, as necessary to reflect changes in the financial condition of affected students and their families resulting from Hurricane Katrina or Hurricane Rita (a Gulf hurricane disaster).

Cancels: (1) certain institutional repayments by institutions of higher education affected by a Gulf hurricane disaster; and (2) student loans for affected students during certain cancelled enrollment periods. Provides for: (1) temporary deferment of student loan repayment by affected individuals; and (2) waiver of consecutive service requirements for affected individuals under a program of student loan forgiveness for school teachers.

Directs the Secretary to make special efforts to notify affected students who qualify for a means-tested federal benefit program of their potential eligibility for a maximum Pell Grant and to disseminate informational materials regarding such eligibility.


Input:
S.

    Section 304 of the Congressional Budget Act of 1974 is amended to
read as follows:

             ``permissible revisions of budget resolutions

    ``Sec. 304. At any time after the joint resolution on the budget
for a fiscal year has been enacted pursuant to section 301, and before
the end of such fiscal year, the two Houses and the President may enact
a joint resolution on the budget which revises or reaffirms the joint
resolution on the budget for such fiscal year most recently enacted,
and for purposes of the enforcement of the Congressional Budget Act of
1974, the chairman of the Budget Committee of the House of
Representatives or the Senate, as applicable, may adjust levels as
needed for the enforcement of the budget resolution.''.

SEC. 6. LIMITATION ON THE CONTENT OF BUDGET RESOLUTIONS.

    Section 305 of the Congressional Budget Act of 1974 is amended by
adding at the end the following new subsection:
    ``(e) Limitation on Contents.--(1) It shall not be in order in the
House of Representatives or in the Senate to consider any joint
resolution on the budget or any amendment thereto or conference report
thereon that contains any matter referred to in paragraph (2).
    ``(2) Any joint resolution on the budget or any amendment thereto
or conference report thereon that contains any matter not permitted in
section 301 (a) or (b) shall not be treated in the House of
Representatives or the Senate as a budget resolution under subsection
(a) or (b) or as a conference report on a budget resolution under
subsection (c) of this section.''.

SEC. 7. DEEMING OF BUDGETARY AGGREGATES, ALLOCATIONS, AND
              RECONCILIATION INSTRUCTIONS IN THE HOUSE AND SENATE UPON
              VETO OF JOINT RESOLUTION ON THE BUDGET.

    (a) In General.--Title III of the Congressional Budget Act of 1974
is amended by adding after section 315 the following new section:

 ``automatic standing order upon veto of joint resolution on the budget

    ``Sec. 316. For purposes of congressional enforcement under titles
III and IV of this Act and the rules of the House and the Senate, the
joint resolution shall be considered as enforceable upon enactment or
15 days following presentment to the President, whichever occurs
earlier.''.
    (b) Conforming Amendment.--The table of contents set forth in
section 1(b) of the Congressional Budget and Impoundment Control Act of
1974 is amended by inserting after the item relating to section 315 the
following new item:

``Sec. 316. Automatic standing order upon veto of joint resolution on
                            the budget.''.

SEC. 8. ADDITIONAL AMENDMENTS TO THE CONGRESSIONAL BUDGET ACT OF 1974
              TO EFFECTUATE JOINT RESOLUTIONS ON THE BUDGET.

    (a) Additional Amendments to the Congressional Budget and
Impoundment Control Act of 1974.--(1)(A) Sections 301, 302, 303, 304,
305, 308, 310, 311, 312, 314, 405, and 904 of the Congressional Budget
Act of 1974 (2 U.S.C. 621 et seq.) are amended by striking
``concurrent'' each place it appears and inserting ``joint''.
    (B)(i) Sections 302(d), 302(g), 308(a)(1)(A), and 310(d)(1) of the
Congressional Budget Act of 1974 are amended by striking ``most
recently agreed to concurrent resolution on the budget'' each place it
occurs and inserting ``most recently enacted joint resolution on the
budget''.
    (ii) The section heading of section 301 of such Act is amended by
striking ``annual adoption of concurrent resolution'' and inserting
``joint resolutions''.
    (C) Sections 302, 303, 304, 310, and 311 of the Congressional
Budget Act of 1974 are amended by striking ``agreed to'' each place it
appears and by inserting ``enacted''.
    (2) The table of contents set forth in section 1(b) of the
Congressional Budget and Impoundment Control Act of 1974 is amended--
            (A) in the item relating to section 301, by striking
        ``Annual adoption of concurrent resolution'' and inserting
        ``Joint resolutions''; and
            (B) by striking ``concurrent'' and inserting ``joint'' in
        the item relating to section 305.
    (b) Conforming Amendment.--Any side heading within any section of
title III of the Congressional Budget and Impoundment Control Act of
1974 is amended by striking ``Concurrent'' and inserting ``Joint'' and
any center heading in any section of that title is amended by striking
``concurrent'' and inserting ``joint''.

SEC. 9. AMENDMENTS TO THE RULES OF THE HOUSE OF REPRESENTATIVES TO
              EFFECTUATE JOINT BUDGET RESOLUTIONS.

    Clauses 1(d)(1), 4(a)(4), 4(b)(2), 4(f)(1)(A), and 4(f)(2) of rule
X, clause 10 of rule XVIII, clause 10 of rule XX, and clauses 7 and 10
of rule XXI of the Rules of the House of Representatives are amended by
striking ``concurrent'' each place it appears and inserting ``joint''.

SEC. 10. CONFORMING AMENDMENTS TO THE BALANCED BUDGET AND EMERGENCY
              DEFICIT CONTROL ACT OF 1985.

    Section 258C(b)(1) of the Balanced Budget and Emergency Deficit
Control Act of 1985 (2 U.S.C. 907d(b)(1)) is amended by striking
``concurrent'' and inserting ``joint''.

Output: Legally Binding Budget Act of 2015  This bill amends the Congressional Budget Act of 1974 to replace the concurrent resolution on the budget required under current law with a legally binding joint resolution on the budget.  (Concurrent resolutions, which are currently used for congressional budget resolutions, address internal congressional matters, are not presented to the President for approval, and are not legally binding. A joint resolution is presented to the President after passing both chambers of Congress and has the force of law.)  At any time after the annual budget resolution has been enacted and before the end of the fiscal year, Congress and the President may enact a new budget resolution revising or reaffirming the most recently enacted budget resolution.  The contents of a budget resolution are limited to material that is permitted by the Congressional Budget Act of 1974. For purposes of congressional budget enforcement and the rules of the House and the Senate, the budget resolution is enforceable upon the earlier of enactment or 15 days following presentment to the President.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Meat Promotion Act of 2005''.

SEC. 2. VOLUNTARY PROGRAM FOR COUNTRY OF ORIGIN LABELING FOR MEAT.

    (a) Establishment.--The Agricultural Marketing Act of 1946 (7
U.S.C. 1621 et seq.) is amended by adding at the end the following:

           ``Subtitle E--Country of Origin Labeling for Meat

``SEC. 291. DEFINITIONS.

    ``In this subtitle:
            ``(1) Beef.--The term `beef' means meat produced from
        cattle (including veal).
            ``(2) Covered meat product.--The term `covered meat
        product' means ground beef, ground pork, ground lamb, and fresh
        muscle cuts of beef, pork, and lamb.
            ``(3) Lamb.--The term `lamb' means meat produced from
        sheep.
            ``(4) Pork.--The term `pork' means meat produced from
        swine.
            ``(5) Secretary.--The term `Secretary' means the Secretary
        of Agriculture.

``SEC. 292. VOLUNTARY PROGRAM.

    ``The Secretary of Agriculture shall establish a voluntary program
of country of origin labeling for covered meat products.

``SEC. 293. LABEL.

    ``For purposes of the program established under section 292, the
Secretary shall--
            ``(1) design a label to be used to designate the country of
        origin of covered meat products; and
            ``(2) require persons participating in the program to use
        the label designed under paragraph (1), or such other label as
        the Secretary determines appropriate, to designate the country
        of origin of covered meat products.

``SEC. 294. LIMITATION ON USE OF UNITED STATES AS COUNTRY OF ORIGIN.

    ``A person participating in the program established under section
292 may not designate a covered meat product as having the United
States as the country of origin unless the covered meat product is
derived exclusively from--
            ``(1) an animal born, raised, and slaughtered in the United
        States; or
            ``(2) an animal born and raised in Alaska or Hawaii,
        transported for a period not to exceed 60 days outside of those
        States, and slaughtered in the United States.

``SEC. 295. VERIFICATION.

    ``The Secretary may require participants in the program established
under section 292 to maintain a recordkeeping audit trail that will
permit the Secretary to verify compliance with the program.

``SEC. 296. ENFORCEMENT.

    ``(a) Civil Penalty.--
            ``(1) Assessment.--The Secretary may assess a civil penalty
        against a participant in the program established under section
        292 that purposely or knowingly violates the terms of the
        program.
            ``(2) Amount of penalty.--The amount of the civil penalty
        assessed under paragraph (1) may not exceed $10,000 for each
        violation.
            ``(3) Continuing violation.--Each day during which a
        violation of the program continues shall be considered to be a
        separate violation.
    ``(b) Notice and Hearing.--The Secretary shall not assess a civil
penalty under this section against a person unless the person is given
notice and opportunity for a hearing in accordance with section 554 of
title 5, United States Code, with respect to the violation for which
the person is being assessed.

``SEC. 297. REGULATIONS.

    ``Not later than 180 days after the date of the enactment of the
Meat Promotion Act of 2005, the Secretary shall promulgate regulations
to carry out the program established under section 292.''.
    (b) Conforming Amendments.--Subtitle D of the Agricultural
Marketing Act of 1946 (7 U.S.C. 1638 et seq.) is amended--
            (1) in the heading to read as follows:

     ``Subtitle D--Country of Origin Labeling for Fish, Perishable
                Agricultural Commodities, and Peanuts''.

            (2) in section 281--
                    (A) by striking paragraphs (1), (5), and (7);
                    (B) in paragraph (2)(A)--
                            (i) by striking clauses (i) and (ii); and
                            (ii) by redesignating clauses (iii), (iv),
                        (v), and (vi) as clauses (i), (ii), (iii), and
                        (iv), respectively; and
                    (C) by redesignating paragraphs (2), (3), (4), (6),
                (8), and (9) as paragraphs (1), (2), (3), (4), (5), and
                (6), respectively; and
            (3) in section 282--
                    (A) in subsection (a)(2)--
                            (i) by striking subparagraphs (A) and (B);
                        and
                            (ii) by redesignating subparagraphs (C),
                        (D), and (E) as subparagraphs (A), (B), and
                        (C), respectively; and
                    (B) in subsection (f)(2)--
                            (i) by striking subparagraphs (A), (B), and
                        (C); and
                            (ii) by redesignating subparagraphs (D) and
                        (E) as subparagraphs (A) and (B).

Output:
Meat Promotion Act of 2005 - Amends the Agricultural Marketing Act of 1946 to replace current mandatory country of origin labeling requirements with a voluntary country of origin labeling program for meat and meat products.

Sets forth: (1) limitations on use of United States country of origin labels; and (2) civil penalties for program violations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Building Energy Tax Credit Act of
2009''.

SEC. 2. COMMERCIAL BUILDING ENERGY PROJECT CREDIT.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by adding at the end the following new section:

``SEC. 45R. COMMERCIAL BUILDING ENERGY PROJECT CREDIT.

    ``(a) Allowance of Credit.--For purposes of section 38, the
commercial building energy project credit is an amount equal to 35
percent of the cost of energy conservation commercial building property
placed in service by the taxpayer.
    ``(b) Maximum Amount of Credit.--The credit under subsection (a)
with respect to any building for any taxable year shall not exceed the
excess (if any) of--
            ``(1) the product of--
                    ``(A) $4.00, and
                    ``(B) the square footage of the building, over
            ``(2) the aggregate credit allowed under subsection (a)
        with respect to the building for all prior taxable years.
    ``(c) Energy Conservation Commercial Building Property.--For
purposes of this section, the term `energy conservation commercial
building property' means property--
            ``(1) with respect to which depreciation (or amortization
        in lieu of depreciation) is allowable,
            ``(2) which is installed on or in any building which is
        located in the United States, and
            ``(3) which is installed as part of a commercial building
        energy project.
    ``(d) Commercial Building Energy Project.--For purposes of this
section, the term `commercial building energy project' means a
project--
            ``(1)(A) to install energy efficient commercial building
        property (as defined in section 179D(c)), or
            ``(B) with respect to a building, to achieve an energy
        consumption rate which is not more 60 percent of the energy
        consumption rate under the ASHRAE Standard 90.1-2007 for
        commercial buildings, and
            ``(2) with respect to which credit amounts have been
        allocated by an energy credit agency under subsection (e).
    ``(e) Allocations of Credit Amounts.--
            ``(1) Credit limitation with respect to project.--The
        amount of credit determined under this section for any taxable
        year with respect to any project shall not exceed the State
        energy credit dollar amount allocated to such project under
        this subsection.
            ``(2) Credit dollar amount for agencies.--
                    ``(A) In general.--The aggregate credit dollar
                amount which an energy credit agency may allocate for
                any calendar year is the limitation allocated under
                subparagraph (B) for such calendar year to such agency.
                    ``(B) Credit limitation allocated to state energy
                agencies.--
                            ``(i) In general.--The Secretary shall
                        allocate for each calendar year the national
                        energy credit limitation among the States in
                        proportion to the population of the State. Such
                        limitation shall be allocated to the energy
                        credit agency of each such State. If there is
                        more than 1 energy credit agency of a State,
                        all such agencies shall be treated as a single
                        agency.
                            ``(ii) National energy credit limitation.--
                        There is a national energy credit limitation
                        for each calendar year of $100,000,000.
                            ``(iii) Population.--For purposes of this
                        paragraph, population shall be determined in
                        accordance with section 146(j).
            ``(3) Special rules.--
                    ``(A) Building must be located within jurisdiction
                of credit agency.--An energy credit agency may allocate
                its aggregate energy credit dollar amount only to
                projects with respect to buildings located in the
                jurisdiction of the governmental unit of which such
                agency is a part.
                    ``(B) Agency allocations in excess of limit.--If
                the aggregate energy credit dollar amounts allocated by
                an energy credit agency for any calendar year exceed
                the portion of the national energy credit limitation
                allocated to such agency for such calendar year, the
                energy credit dollar amounts so allocated shall be
                reduced (to the extent of such excess) for projects in
                the reverse of the order in which the allocations of
                such amounts were made.
            ``(4) Energy credit agency.--The term `energy credit
        agency' means any agency authorized to carry out this
        subsection.
    ``(f) Responsibilities of Energy Credit Agencies.--
            ``(1) In general.--Notwithstanding any other provision of
        this section, the energy credit dollar amount with respect to
        any project shall be zero unless such amount was allocated
        pursuant to a qualified allocation plan of the energy credit
        agency which is approved by the governmental unit (in
        accordance with rules similar to the rules of section 147(f)(2)
        (other than subparagraph (B)(ii) thereof)) of which such agency
        is a part.
            ``(2) Qualified allocation plan.--For purposes of this
        subsection--
                    ``(A) In general.--The term `qualified allocation
                plan' means any plan which meets the requirements of
                subparagraphs (B) through (E).
                    ``(B) Selection criteria.--The requirements of this
                subparagraph are met if such plan sets forth selection
                criteria to be used to determine priorities of the
                energy credit agency which are appropriate to local
                conditions. An energy credit agency may establish
                selection criteria which are more stringent than the
                requirements under subsection (d)(1)(B).
                    ``(C) Project preference.--The requirements of this
                subparagraph are met if such plan gives preference in
                allocating energy credit dollar amounts among selected
                projects to those projects which achieve the most
                energy savings. A plan shall not be treated as failing
                to meet the requirements of this subsection solely by
                reason of allocating credit dollar amounts ratably
                among projects with proportionally more allocated to
                those projects which achieve higher energy savings.
                    ``(D) Compliance monitoring.--The requirements of
                this subparagraph are met if such plan establishes a
                program which--
                            ``(i) is certified by the Secretary as
                        meeting the requirements of this subparagraph,
                        and
                            ``(ii) provides for monitoring by the
                        agency (or an agent or other private contractor
                        of such agency) for noncompliance with the
                        provisions of this section and notifying the
                        Internal Revenue Service of any such
                        noncompliance of which such agency becomes
                        aware.
                    ``(E) Certification methods.--
                            ``(i) In general.--The requirements of this
                        subparagraph are met if such plan has a
                        certification procedure for inspection and
                        testing by qualified individuals under which
                        only projects complying with energy-savings
                        plans and targets are certified.
                            ``(ii) Qualified individuals.--Individuals
                        qualified to determine compliance shall be only
                        those individuals who are recognized by the
                        energy credit agency for such purposes.
                            ``(iii) Pre-certification.--The
                        requirements of this subparagraph shall be
                        treated as met if the plan includes a pre-
                        certification procedure for commercial building
                        energy projects, unless application fees with
                        respect to a project under such pre-
                        certification procedure exceeds 1 percent of
                        the estimated cost of such project.
    ``(g) Transfer of Credit.--
            ``(1) In general.--A person described in paragraph (4) may
        transfer the credit which would (but for the tax-exempt status
        of such person) be allowable under subsection (a) with respect
        to energy conservation commercial building property placed in
        service by such person. A credit may only be transferred once
        and may only be transferred to another person not described in
        such paragraph.
            ``(2) Treatment of transferee.--The person to whom the
        credit is transferred under this subsection shall be treated
        for purposes of this title as the taxpayer with respect to whom
        the credit is allowable under subsection (a).
            ``(3) Treatment of transferor.--
                    ``(A) Transfer proceeds treated as arising from
                essential government function.--Any proceeds derived by
                a person described in paragraph (4)(B) from the
                transfer of any credit under this subsection shall be
                treated as arising from the exercise of an essential
                government function.
                    ``(B) Credit not income.--Any proceeds derived from
                the transfer of a credit under this subsection shall
                not treated as income for purposes of this title.
            ``(4) Persons described.--A person is described in this
        paragraph if the person is--
                    ``(A) an organization exempt from tax under section
                501(a), or
                    ``(B) any State or political subdivision thereof,
                the District of Columbia, any possession of the United
                States, or any agency or instrumentality of any of the
                foregoing.
    ``(h) Denial of Double Benefit.--No credit shall be allowed under
this section for any expense for which a deduction is allowed under any
other provision of this chapter.
    ``(i) Basis Reduction.--For purposes of this subtitle, if a credit
is allowed under this section with respect to any energy conservation
commercial building property, the basis of such property shall be
reduced by the amount of the credit so allowed.
    ``(j) Regulations.--The Secretary may prescribe such regulations as
may be necessary or appropriate to carry out this section.''.
    (b) State Guidance.--The Secretary of Energy, in consultation with
the Secretary of Treasury, shall develop and provide guidance to States
and energy credit agencies (as defined in section 45R(e) of the
Internal Revenue Code of 1986) for establishing methods of measuring
overall energy savings of commercial building energy projects (as
defined in section 45R(e) of such Code), including methods for
comparing energy savings ratings under industry energy standards for
commercial buildings other than ASHRAE Standard 90.1-2007 with such
ASHRAE standard.
    (c) Credit Treated as Part of General Business Credit.--Subsection
(b) of section 38 of such Code is amended by striking ``plus'' at the
end of paragraph (33), by striking the period at the end of paragraph
(34) and inserting ``, plus'', and by adding at the end the following
new paragraph:
            ``(35) commercial building energy credit determined under
        section 45R(a).''.
    (d) Conforming Amendment.--Subsection (a) of section 1016 of such
Code is amended by striking ``and'' at the end of paragraph (36), by
striking the period at the end of paragraph (37) and inserting ``,
and'', and by adding at the end the following new paragraph:
            ``(38) to the extent provided in section 45R(i).''.
    (e) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 is amended by adding at the end
the following new item:

``Sec. 45R. Commercial building energy project credit.''.
    (f) Effective Date.--The amendments made by this section shall
apply to property placed in service after the date of the enactment of
this Act.

Output: Building Energy Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow a tax credit for 35% of the cost of energy conservation commercial building property installed as part of a commercial building energy project within the jurisdiction of a state energy credit agency. Requires a building, to be eligible for such credit, to achieve an energy consumption rate of not more than 60% of the rate established by the American Society of Heating, Refrigerating and Air-conditioning Engineers (ASHRAE) Standard 90.11-2207 for commercial buildings.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Agricultural Credit Act of 2001''.

SEC. 2. DEFINITION OF DEBT FORGIVENESS.

    Section 343(a)(12)(B) of the Consolidated Farm and Rural
Development Act (7 U.S.C. 1991(a)(12)(B)) is amended to read as
follows:
                    ``(B) Exceptions.--The term `debt forgiveness' does
                not include--
                            ``(i) consolidation, rescheduling,
                        reamortization, or deferral of a loan;
                            ``(ii) a write-down during the lifetime of
                        the borrower that is due to a financial problem
                        of the borrower relating to a natural disaster
                        or a medical condition of the borrower or an
                        immediate family member of the borrower (or, in
                        the case of a borrower that is an entity, a
                        principal owner of the borrower or an immediate
                        family member of such an owner); or
                            ``(iii) any write-down provided as a part
                        of a resolution of a discrimination complaint
                        against the Secretary.''.

SEC. 3. LOAN ELIGIBILITY FOR BORROWERS WITH PRIOR DEBT FORGIVENESS.

    Section 373(b) of the Consolidated Farm and Rural Development Act
(7 U.S.C. 2008h(b)) is amended to read as follows:
    ``(b) Loans Prohibited for Certain Borrowers Who Have Received Debt
Forgiveness.--
            ``(1) In general.--Except as provided in paragraph (2), the
        Secretary may not make or guarantee a loan under subtitle A or
        B to a borrower who, on more than 2 occasions, received debt
        forgiveness on a loan made or guaranteed under this title.
            ``(2) Exceptions.--The Secretary may make a direct or
        guaranteed farm operating loan for paying annual farm or ranch
        operating expenses of a borrower who--
                    ``(A) was restructured with a write-down under
                section 353; or
                    ``(B) is current on payments under a confirmed
                reorganization plan under chapter 11, 12, or 13 of
                title 11, United States Code.''.

SEC. 4. ALLOCATION OF CERTAIN FUNDS FOR SOCIALLY DISADVANTAGED FARMERS
              AND RANCHERS.

    Section 355(c)(2) of the Consolidated Farm and Rural Development
Act (7 U.S.C. 2003(c)(2)) is amended by striking ``shall be reallocated
within such State'' and inserting ``in the first 10 months of the
fiscal year may be pooled and rcated for use of socially disadvantaged
farmers and ranchers in other States as determined by the Secretary, in
excess of the funds otherwise allocated in accordance with this
section''.

SEC. 5. EXCEPTION TO TERM LIMITS ON OPERATING LOANS ONLY FOR DISASTERS
              OR EMERGENCIES.

    (a) Direct Operating Loans.--Section 311(c) of the Consolidated
Farm and Rural Development Act (7 U.S.C. 1941(c)) is amended--
            (1) in paragraph (1)--
                    (A) by striking ``Subject to paragraph (3), the''
                and inserting ``The'';
                    (B) in subparagraph (B), by striking ``or'';
                    (C) in subparagraph (C), by striking the period and
                inserting ``; or''; and
                    (D) by adding at the end the following:
                    ``(D) is operating in an area which, during the
                previous or current crop year--
                            ``(i) the Secretary finds has been affected
                        by a natural disaster in the United States or
                        by a major disaster or emergency designated by
                        the President under the Disaster Relief and
                        Emergency Assistance Act; or
                            ``(ii) has suffered from an economic
                        emergency, as determined by the Secretary.'';
                        and
            (2) by striking paragraph (3).
    (b) Guaranteed Operating Loans.--Section 319(b)(2) of such Act (7
U.S.C. 1949(b)(2)) is amended to read as follows:
            ``(2) Disasters and emergencies.--A farmer or rancher shall
        be eligible to receive a guaranteed operating loan under this
        subtitle if the borrower is operating in an area which, during
        the preceding or current crop year--
                    ``(A) the Secretary finds has been affected by a
                natural disaster in the United States or by a major
                disaster or emergency designated by the President under
                the Disaster Relief and Emergency Assistance Act; or
                    ``(B) has suffered from an economic emergency, as
                determined by the Secretary.''.

SEC. 6. PERCENTAGE OF RECAPTURE FOR SHARED APPRECIATION ARRANGEMENT.

    (a) In General.--Section 353(e)(3) of the Consolidated Farm and
Rural Development Act (7 U.S.C. 2001(e)(3)) is amended by striking ``,
and 50'' and inserting ``, 50 percent if the recapture occurs after 4
years and within 8 years after the restructuring, and 35''.
    (b) Applicability.--The amendment made by subsection (a) shall
apply to shared appreciation arrangements with respect to which
recapture has not occurred, regardless of whether the arrangements were
entered into before, on, or after the date of the enactment of this
Act.

SEC. 7. TECHNICAL CORRECTION.

    Section 353 of the Consolidated Farm and Rural Development Act (7
U.S.C. 2001) is amended--
            (1) by striking subsection (m); and
            (2) by redesignating subsections (n) and (o) as subsections
        (m) and (n), respectively.

Output: Agricultural Credit Act of 2001 - Amends the Consolidated Farm and Rural Development Act to exclude from "debt forgiveness": (1) loan rescheduling, consolidation, deferral, or reamortization; (2) a write-down due to natural disaster or family medical condition; or (3) a write-down as part of the resolution of a discrimination complaint against the Secretary of Agriculture.Increases the number of occasions of permitted loan or loan guarantee debt forgiveness per borrower from one to two. Includes as an exception to such limitation an operating loan or loan guarantee to an individual whose payments are current under a specified reorganization plan.Permits excess funds obligated for socially disadvantaged farmers to be reallocated for such use in another State (currently limited to intrastate reallocation).Permits direct operating loans and loan guarantees to be made to persons in areas: (1) affected by a natural disaster or designated emergency; or (2) determined to be suffering from an economic emergency.Revises (shared appreciation arrangement) recapture percentage provisions.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Continued Participation Pension Act
of 1996''.

SEC. 2. CONTINUED PARTICIPATION IN DEFINED BENEFIT PLANS.

    Part 2 of the Employee Retirement Income Security Act of 1974 (29
U.S.C. 1051 et seq.) is amended by redesignating section 211 as section
212 and by inserting after section 210 (29 U.S.C. 1060) the following
new section:

     ``continued participation in defined benefit plans for certain
                              individuals

    ``Sec. 211. (a) In General.--A defined benefit plan shall provide,
in accordance with this section, that each qualified beneficiary who
would lose eligibility to accrue benefits under the plan as a result of
a qualifying event, may elect, within the election period, continued
participation under the plan.
    ``(b) Continued Participation.--For purposes of this section, the
term `continued participation' means continued accrual of benefits by a
qualified beneficiary in accordance with section 204(b)(1), if the
following requirements are met:
            ``(1) Determination of service.--A participant shall be
        treated as having not incurred a break in service with the
        employer or employers maintaining the plan. The period of
        continued participation shall be deemed to constitute service
        with the employer or employers maintaining the plan for the
        purpose of determining the nonforfeitability of the qualified
        beneficiary's accrued benefits and for the purpose of
        determining the accrual of benefits. The period of continued
        participation shall be deemed to be service with the employer
        under the terms of the plan or any applicable collective
        bargaining agreement.
            ``(2) Terms of continued participation.--For purposes of
        determining the amount of any liability and any obligation of
        the plan, earnings and forfeitures shall not be included. In
        the case of a multiemployer plan, any liability of the plan
        described in this section shall be allocated--
                    ``(A) by the plan in such manner as the sponsor
                maintaining the plan shall provide; or
                    ``(B) if the sponsor does not so provide, to the
                last employer employing the person before the
                qualifying event.
            ``(3) Period of continued participation.--The period of
        participation shall extend for the period beginning on the date
        of the qualifying event and ending not earlier than the
        earliest of the following:
                    ``(A) Maximum required period.--The date on which
                the participant reaches (or would have reached) normal
                retirement age under the plan.
                    ``(B) End of plan.--The date on which the employer
                ceases to provide any defined benefit plan to any
                employee.
                    ``(C) Failure to pay contribution.--The date on
                which benefits cease to accrue under the plan by reason
                of a failure to make timely payment of any contribution
                required under the plan with respect to the qualified
                beneficiary.
            ``(4) Contribution requirements.--
                    ``(A) In general.--A qualified beneficiary electing
                continued participation is liable to the defined
                benefit plan for funding any obligation of the plan to
                provide the benefits described in paragraph (1). The
                plan shall allocate to qualified beneficiaries the
                amount of applicable contribution attributable to
                employer contributions and mandatory employee
                contributions under the plan, in the same manner that
                employer contributions and mandatory employee
                contributions are allocated to similarly situated
                beneficiaries with respect to whom a qualifying event
                has not occurred. The plan shall provide for benefit
accruals attributable to voluntary employee contributions only to the
extent such benefit accruals attributable to such contributions were
available to the participant prior to the qualifying event. For
purposes of computing the beneficiary's contributions, the participant
shall be deemed to have received compensation during the period of
continued participation, at the rate in effect prior to the occurrence
of the qualifying event, as if the participant had continued in service
under the plan at the rate of 1,000 hours of work during any 12-month
period.
                    ``(B) Limitation.--For any period of continued
                participation, the contribution made by the qualified
                beneficiary--
                            ``(i) shall not exceed 102 percent of the
                        applicable contribution for such period, and
                            ``(ii) may, at the election of the payor,
                        be made in monthly installments.
                In no event may the plan require the payment of any
                contribution before the day which is 45 days after the
                day on which the qualified beneficiary made the initial
                election for continued participation.
    ``(c) Election Period.--
            ``(1) In general.--The election period--
                    ``(A) begins not later than the date on which
                benefits accrual would, but for continued participation
                in accordance with the section, cease, and
                    ``(B) is of at least 90 days' duration.
            ``(2) Effect of election on other beneficiaries.--Except as
        otherwise specified in an election, any election of continued
        participation by a qualified beneficiary shall be deemed to
        include an election of continued participation on behalf of any
        other qualified beneficiary who would cease to be a beneficiary
        under the plan by reason of the qualifying event.
    ``(d) Exception for Certain Plans.--Subsection (a) shall not apply
to any defined benefit plan for any calendar year if all employers
maintaining such plan normally employed fewer than 20 employees on a
typical business day during the preceding calendar year.
    ``(e) Definitions.--For purposes of this section--
            ``(1) Applicable contribution.--The applicable contribution
        for any period of continued participation of qualified
        beneficiaries shall be equal to the actuarial value of benefit
        accruals attributable to the period of continued participation,
        as determined under regulations of the Secretary.
            ``(2) Qualified beneficiary.--The term `qualified
        beneficiary' means any beneficiary under the plan on the day
        before the qualifying event, including the participant in the
        case of a qualifying event described in paragraph (3)(A).
            ``(3) Qualifying event.--The term `qualifying event' means
        any of the following events occurring within seven years of
        attainment by the participant of normal retirement age, which,
        but for the continued participation provided under this
        section, would result in the cessation of benefit accruals of a
        qualified beneficiary:
                    ``(A) The termination (other than by reason of such
                employee's gross misconduct), or reduction of hours, of
                the participant's employment.
                    ``(B) The death of the participant.''.

SEC. 3. EFFECTIVE DATES.

    (a) General Rule.--This Act shall apply to plan years beginning on
or after July 1, 1996.
    (b) Special Rule for Collective Bargaining Agreements.--In the case
of a defined benefit plan maintained pursuant to one or more collective
bargaining agreements between employee representatives and one or more
employers ratified before the date of the enactment of this Act, this
section shall not apply to plan years beginning before the later of--
            (1) the date on which the last of the collective bargaining
        agreements relating to the plan terminates (determined without
        regard to any extension thereof agreed to after the date of the
        enactment of this Act), or
            (2) January 1, 2000.

Output: Continued Participation Pension Act of 1996 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to provide for continued participation under a defined benefit plan for employees who are terminated from employment within seven years of attaining normal retirement age under the plan.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``PTSD/TBI Guaranteed Review For
Heroes Act''.

SEC. 2. SPECIAL REVIEW BOARD.

    (a) In General.--Chapter 79 of title 10, United States Code, is
amended by inserting after section 1553 the following new section:
``Sec. 1553a. Special review board for former members with post-
              traumatic stress disorder or traumatic brain injury
    ``(a) Establishment.--(1) The Secretary of Defense shall establish
within the Office of the Secretary of Defense a board of review to
review the discharge or dismissal (other than a discharge or dismissal
by sentence of a general court-martial) of a covered individual. The
board shall be known as the `special review board'.
    ``(2) The special review board shall consist of not fewer than five
members, at least one of whom shall be a health care professional from
a field of medicine relevant to the matter being reviewed.
    ``(b) Review.--(1) Upon the request of a covered individual, Member
of Congress, or the surviving spouse, next of kin, or legal
representative of a covered individual, the special review board may
review the discharge or dismissal of the individual. A request for
review shall be made not later than 15 years after the discharge or
dismissal.
    ``(2) The review by the special review board under paragraph (1)
shall be based on--
            ``(A) the records of the Armed Force concerned, including
        an evaluation of the actions of the covered individual before
        and after a deployment in support of a contingency operation;
            ``(B) the treatment or lack of treatment received by the
        covered individual for post-traumatic stress disorder or
        traumatic brain injury; and
            ``(C) such other evidence as may be presented to the board.
    ``(3) A covered individual who requests a review under this section
may appear before the board in person or by counsel or an accredited
representative of an organization recognized by the Secretary of
Veterans Affairs under chapter 59 of title 38.
    ``(4) If the special review board reviews the discharge or
dismissal of a covered individual, a service review agency may not
review such discharge or dismissal.
    ``(5) If a Member of Congress requests the review of a covered
individual under paragraph (1) and the special review board denies such
request or does not change the discharge or dismissal of such
individual under subsection (c), the special review board shall notify
such Member of Congress of the decision and the rationale for such
decision.
    ``(c) Actions.--As the result of a review of a covered individual
under subsection (b), the special review board may change the discharge
or dismissal of the individual to honorable.
    ``(d) Correction of Records.--The Secretary concerned shall correct
the military records of a covered individual in accordance with a
change made by the special review board under subsection (c).
    ``(e) Regulations.--(1) This section shall be carried out in
accordance with regulations prescribed by the Secretary of Defense.
    ``(2) The regulations under paragraph (1) shall specify reasonable
deadlines for the performance of reviews required by this section.
    ``(f) Definitions.--In this section:
            ``(1) The term `covered individual' means a former member
        of the Armed Forces who--
                    ``(A) was deployed in support of a contingency
                operation;
                    ``(B) was discharged or dismissed from the Armed
                Forces under a general or other than honorable
                condition; and
                    ``(C) has been diagnosed by a health care
                professional with post-traumatic stress disorder or a
                traumatic brain injury.
            ``(2) The term `health care professional' means a
        physician, clinical psychologist, or psychiatrist.
            ``(3) The term `Member of Congress' has the meaning given
        that term in section 1130(d)(1) of this title.
            ``(4) The term `service review agency' has the meaning
        given that term in section 1559(c) of this title.''.
    (b) Clerical Amendment.--The table of sections at the beginning of
chapter 79 of title 10, United States Code, is amended by inserting
after the item relating to section 1553 the following new item:

``1553a. Special review board for members with post-traumatic stress
                            disorder or traumatic brain injury.''.

SEC. 3. EXAMINATION AND EVALUATION OF MEMBERS WITH POST-TRAUMATIC
              STRESS DISORDER OR TRAUMATIC BRAIN INJURY.

    (a) Referral to Physical Evaluation Board; Limits on Separation.--
Section 1145(a)(4) of title 10, United States Code, is amended by
adding at the end the following new subparagraph:
    ``(C) If a physician, clinical psychologist, psychiatrist, or other
appropriate health care professional determines in an examination under
this paragraph that a member who was deployed in support of a
contingency operation has (or may have) post-traumatic stress disorder
or a traumatic brain injury, the Secretary concerned--
            ``(1) shall refer the member for evaluation by a physical
        evaluation board under section 1222 of this title; and
            ``(2) may not separate the member from an Armed Force until
        the Secretary considers the results of the evaluation as
        provided in subsection (d) of such section.''.
    (b) Evaluation by Physical Evaluation Board.--Section 1222 of title
10, United States Code, is amended by adding at the end the following
new subsection:
    ``(d) Evaluation for Post-Traumatic Stress Disorder or Traumatic
Brain Injury.--With respect to a member who is referred under section
1145(a)(4)(C) of this title to a physical evaluation board for
evaluation--
            ``(1) if the board determines that the member is unfit to
        perform the duties of the member's office, grade, rank, or
        rating because of post-traumatic stress disorder or traumatic
        brain injury, the Secretary concerned shall retire or separate
        the member pursuant to this chapter; and
            ``(2) if the board determines that the member is fit to
        perform the duties of the member's office, grade, rank, or
        rating, the Secretary concerned shall take into account the
        findings of the board in the course of any separation of the
        member from an Armed Force.''.

Output:
PTSD/TBI Guaranteed Review for Heroes Act - Directs the Secretary of Defense to establish a special review board to review the discharge or dismissal (other than one by a sentence of a general court-martial) of a member of the Armed Forces who: (1) was deployed in support of a contingency operation; (2) was discharged or dismissed under a general or other than honorable condition; and (3) has been diagnosed by a health care professional with post-traumatic stress disorder (PTSD) or a traumatic brain injury (TBI). Authorizes the board to undertake a review upon the request of the individual, their surviving spouse, next of kin, or legal representative, or a Member of Congress. Requires a review request to be made within 15 years of a discharge or dismissal.

Authorizes the board, after a review, to change the discharge or dismissal of the individual to honorable. Requires the Secretary of the military department concerned to correct the military records of the individual in accordance with such change.

Requires, if an appropriate health care official determines in an examination that a member who was deployed in support of a contingency operation has (or may have) PTSD or a TBI, the Secretary concerned to: (1) refer the member for an evaluation by a physical evaluation board; and (2) not separate the member until after considering the results of the evaluation.


Input:
SECTION 1. REGULATION OF GUN SHOWS.

    (a) In General.--Section 923 of title 18, United States Code, is
amended by adding at the end the following:
    ``(m)(1) A person shall not hold a gun show unless--
            ``(A) the person is licensed to do so under this
        subsection; and
            ``(B) at least 30 days have elapsed since the person, using
        a form which shall be prescribed by the Secretary, has notified
        the Secretary and the chief law enforcement officer of the
        postal address and the dates and times at which the gun show is
        to be held.
    ``(2) A person desiring to be licensed to hold a gun show shall
submit to the Secretary an application which--
            ``(A) contains a certification by the applicant that--
                    ``(i) the applicant meets the requirements of
                subparagraphs (A) through (D) of subsection (d)(1); and
                    ``(ii) any gun show to be conducted under the
                license is not prohibited by State or local law, and
                will be conducted in accordance with the requirements
                of State and local law;
            ``(B) contains a photograph and fingerprints of the
        applicant; and
            ``(C) is in such form as the Secretary shall by regulation
        prescribe.
    ``(3)(A) The Secretary shall approve an application submitted
pursant to paragraph (2) which meets the requirements of paragraph (2).
On approval of the application and payment by the applicant of such fee
as the Secretary shall establish to ensure that the fees collected
under this subsection are sufficient to cover the costs of issuing
licenses under this subsection, the Secretary shall issue to the
applicant a license which, subject to the provisions of this chapter
and other applicable provisions of law, entitles the licensee to hold
gun shows in interstate or foreign commerce during the 3-year period
that begins with the date the license is issued.
    ``(B) The Secretary shall approve or deny an application submitted
under paragraph (2) within 60 days after the Secretary receives the
application. If the Secretary fails to so act within such period, the
applicant may bring an action under section 1361 of title 28 to compel
the Secretary to so act.
    ``(4)(A) Before a person not licensed under this section transfers
a firearm at a gun show--
            ``(i) the person shall provide to the holder of the gun
        show written notice of--
                    ``(I) the name, age, and address of the person and
                of the prospective transferee (or, in the case of a
                party who is a corporation or other business entity,
                the identity and principal and local places of business
                of such party);
                    ``(II) the serial number, make, and model of the
                firearm; and
                    ``(III) the date and location of the transfer; and
            ``(ii) the holder of a gun show shall comply with the
        requirements imposed on licensed dealers by section 922(t) and
        subsections (g)(1)(A) and (g)(3)(A) of this section with
        respect to the transfer.
    ``(B) Within 30 days after the end of a gun show for which a
license is issued under this subsection, the licensee shall deliver to
the Secretary all records or documents which the licensee collected
pursuant to subparagraph (A) during the gun show.
    ``(5) For purposes of this subsection, the term `gun show' means an
event or function that is--
            ``(A) sponsored by--
                    ``(i) a national, State, or local organization
                devoted to the collection, competitive use, or other
                sporting use of firearms; or
                    ``(ii) an organization or association that sponsors
                functions devoted to the collection, competitive use,
                or other sporting use of firearms in the community; and
            ``(B) held at a location--
                            ``(i) which is not specified in any license
                        issued under subsection (b) or (c);
                            ``(ii) at which a firearm is offered for
                        sale or transfer; and
                            ``(iii) at which 50 or more firearms are
                        present, 1 or more of which has been shipped or
                        tranported in interstate or foreign
                        commerce.''.
    (b) Penalties.--Section 924(a) of such title is amended by adding
at the end the following:
    ``(7)(A) Whoever knowingly violates section 923(m)(1) shall be
fined under this title, imprisoned not more than 5 years, or both.
    ``(B) Whoever knowingly violates subparagraph (A)(i) or (B) of
section 923(m)(4) shall be fined under this title, imprisoned not more
than 1 year, or both.
    ``(C) Whoever violates section 923(m)(4)(A)(ii) by knowingly
failing to comply with a provision of law specified in such section
shall be punished as otherwise provided under this section for
knowingly violating the provision of law.''.
    (c) Effective Date.--The amendments made by this section shall
apply to conduct engaged in after the 1-year period that begins with
the date of the enactment of this Act.

Output:
Amends the Federal criminal code to prohibit a person from holding a gun show unless such person is licensed to do so and at least 30 days have elapsed since the person has notified the Secretary of the Treasury and the chief law enforcement officer of the postal address and the dates and times at which the show is to be held.
Sets forth provisions regarding license application requirements, fees, and application approval or denial procedures.
Requires that before an unlicensed person transfers a firearm at a gun show, such person shall provide to the holder of the show written notice of: (1) the name, age, and address of such person and of the transferee; (2) the serial number, make, and model of the firearm; and (3) the date and location of the transfer.  Requires the holder of the show to: (1) comply with requirements imposed on firearms dealers with respect to firearm transfers; and (2) deliver show records to the Secretary within 30 days after the show.
Sets forth penalties for violations of this Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Obamacare Marriage Penalty
Elimination Act''.

SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN HEALTH INSURANCE PREMIUM TAX
              CREDIT.

    (a) In General.--Section 36B(d) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
            ``(4) Elimination of marriage penalty.--In the case of a
        joint return--
                    ``(A) Credit determined separately with respect to
                each spouse.--The credit allowed under this section
                shall be sum of the two credits determined under this
                section separately with respect to each spouse (as
                provided under this subparagraph).
                    ``(B) Treatment of income of spouses.--
                            ``(i) In general.--Except as provided in
                        clause (ii), each spouse shall take into
                        account the income of such spouse for purposes
                        of this section.
                            ``(ii) Income split not to result in
                        ineligibility for credit for either spouse.--
                        If--
                                    ``(I) the poverty line with respect
                                to a spouse (determined after
                                application of this paragraph but
                                without regard to this clause) exceeds
                                the income taken into account by such
                                spouse for purposes of this section (as
                                so determined), and
                                    ``(II) the income taken into
                                account by the other spouse for
                                purposes of this section (as so
                                determined) exceeds the sum of the
                                poverty line with respect to such other
                                spouse (as so determined) plus the
                                excess described in subclause (I),
                        the excess described in subclause (I) shall be
                        taken into account as income of the spouse
                        referred to in subclause (I) and not as income
                        of the spouse referred to in subclause (II).
                    ``(C) Treatment of dependents.--
                            ``(i) In general.--Except as provided in
                        clause (ii), dependents of the taxpayer shall
                        be allocated between the two spouses at the
                        election of the taxpayer. For purposes of
                        determining the family size involved and
                        household income with respect to each spouse,
                        only such spouse and the dependents allocated
                        to such spouse under this subparagraph shall be
                        taken into account
                            ``(ii) Limitation on taxpayer allocation.--
                        The number of dependents allocated to a spouse
                        under clause (i) cannot exceed the number of
                        dependents allocated to the other spouse by
                        more than 1 dependent.
                    ``(D) Treatment of premiums.--To the extent that
                the amount of any monthly premium is determined
                separately with respect to either spouse or any
                dependent of the taxpayer, such premium shall be taken
                into account by such spouse or the spouse to which such
                dependent is allocated under subparagraph (C). In the
                case of any monthly premium which is not so separately
                determined, such premium may be allocated between the
                two spouses at the election of the taxpayer.''.
    (b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.

SEC. 3. REDUCTION IN POVERTY LINE ELIGIBILITY LIMITATION FOR HEALTH
              INSURANCE PREMIUM TAX CREDIT.

    (a) Amendments to the Internal Revenue Code of 1986.--
            (1) In general.--Section 36B(c)(1)(A) of the Internal
        Revenue Code of 1986 is amended by striking ``400 percent'' and
        inserting ``the applicable percentage''.
            (2) Applicable percentage.--Section 36B(c)(1) of such Code
        is amended by redesignating subparagraphs (B), (C), and (D) as
        subparagraphs (C), (D), and (E), respectively, and by inserting
        after subparagraph (A) the following new subparagraph:
                    ``(B) Applicable percentage.--The term `applicable
                percentage' means such percentage as the Secretary,
                after consultation with the Secretary of Health and
                Human Services, determines will result in a combination
                of increased Federal revenues and reduced Federal
                outlays which is equal to the combination of reduced
                Federal revenues and increased Federal outlays as a
                result of the amendments made by section 2 of the
                Obamacare Marriage Penalty Elimination Act.''.
            (3) Conforming amendments.--
                    (A) Section 36B(b)(3)(A)(i) of such Code is amended
                by inserting ``and subsection (c)(1)(A)'' after
                ``Except as provided in clause (ii)''.
                    (B) Section 36B(f)(2)(B)(i) of such Code is amended
                by striking ``400 percent'' and inserting ``the
                applicable percentage (as defined in subsection
                (c)(1)(B))''.
            (4) Effective date.--The amendments made by this subsection
        shall apply to taxable years beginning after December 31, 2015.
    (b) Amendments to the Patient Protection and Affordable Care Act.--
            (1) In general.--Section 1402(b)(2) of the Patient
        Protection and Affordable Care Act is amended by striking ``400
        percent'' and inserting ``the applicable percentage (as defined
        in section 36B(c)(1)(B) of the Internal Revenue Code of
        1986)''.
            (2) Conforming amendments.--
                    (A) Section 1402(c)(1)(A) of such Act is amended by
                striking ``The reduction'' and inserting ``Except as
                provided in subsection (b)(2), the reduction''.
                    (B) Section 1402(c)(1)(B)(i) of such Act is amended
                by striking ``The Secretary'' and inserting ``Except as
                provided in subsection (b)(2), the Secretary''.
            (3) Effective date.--The amendments made by this subsection
        shall apply to months beginning after December 31, 2015.

Output: Obamacare Marriage Penalty Elimination Act This bill amends the Internal Revenue Code, with respect to the tax credit for health care insurance premium assistance, to: (1) calculate the amount of such credit in the case of a joint tax return as the sum of each credit amount allowed to each spouse, thus preventing the tax effect known as the marriage penalty; and (2) replace the 400% poverty line eligibility limit for such credit with an applicable percentage based on a calculation of the combination of increased tax revenues and decreased outlays resulting from this Act.