Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Safe Building Code Incentive Act of
2012''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) mitigation planning is the foundation for saving lives,
        protecting residential and commercial properties, and
        developing disaster resistant communities;
            (2) recent studies of the performance of building
        structures during disasters have demonstrated that the adoption
        and active enforcement of State building codes have greatly
        reduced residential and commercial property damage and personal
        injury resulting from major disasters;
            (3) modern building codes govern all aspects of
        construction and are designed to ensure that single-family
        residential dwellings and commercial structures are protected
        from natural disasters;
            (4) the people of the United States rely on active
        enforcement of modern building codes for assurance that minimum
        standards for reducing personal injuries and property damages
        have been met in the buildings they live in, work in, and visit
        everyday;
            (5) active enforcement of building codes plays an
        increasingly important role in public safety and loss
        prevention of residential and commercial property;
            (6) active enforcement of building codes based on
        nationally recognized models reduces the need for public
        disaster aid, creates sustainable communities, promotes a level
        and consistent playing field for design professionals,
        suppliers, and builders, and can contribute to the durability
        of residential and commercial structures;
            (7) under the Robert T. Stafford Disaster Relief and
        Emergency Assistance Act (42 U.S.C. 5121 et seq.), the Federal
        Emergency Management Agency provides Federal assistance to
        States for mitigation efforts;
            (8) it is beneficial and appropriate to expand Federal
        mitigation assistance to encourage States to take a
        comprehensive and integrated approach to disaster loss
        reduction; and
            (9) it is beneficial to the Federal Government and
        appropriate that Federal mitigation assistance be used to
        encourage the adoption and active enforcement of State building
        codes as a disaster mitigation strategy under the auspices of a
        comprehensive disaster loss reduction plan.

SEC. 3. PURPOSES.

    The purposes of this Act are to--
            (1) substantially mitigate the occurrence of loss to
        residential and commercial property, reduce and minimize damage
        when losses to residential and commercial property occur,
        improve the quality and value of residential and commercial
        property, and reduce the need for public disaster aid;
            (2) provide incentives for the adoption and active
        enforcement of State building codes;
            (3) encourage States to continue their key responsibility
        to coordinate all State and local activities relating to hazard
        evaluation and mitigation, as specified in section 201.3(c) of
        title 44, Code of Federal Regulations, through the adoption and
        active enforcement of State building codes; and
            (4) encourage States to require that local governments use
        a current version of a nationally applicable model building
        code that address natural hazards as a basis for design and
        construction of State-sponsored mitigation projects described
        in section 201.5(b)(4)(iv) of title 44, Code of Federal
        Regulations.

SEC. 4. ADDITIONAL MITIGATION ASSISTANCE.

    (a) In General.--Section 404 of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (42 U.S.C. 5170c) is amended by
adding at the end the following:
    ``(d) Additional Mitigation Assistance.--
            ``(1) In general.--If, at the time of a declaration of a
        major disaster, the affected State has in effect and is
        actively enforcing throughout the State a State building code
        that satisfies the conditions in paragraph (2), the President
        may increase the maximum total of contributions under this
        section for the major disaster, as specified in subsection (a)
        and section 322(e), by an amount equal to 4 percent of the
        estimated aggregate amount of grants to be made (less any
        associated administrative costs) under this Act with respect to
        the major disaster.
            ``(2) Submission.--To be eligible for an increased Federal
        share under paragraph (1), a State shall certify to the
        President that the State has a building code that--
                    ``(A) is consistent with the most recent version of
                a nationally recognized model building code;
                    ``(B) has been adopted by the State within 6 years
                of the most recent version of the nationally recognized
                model building code; and
                    ``(C) uses the nationally recognized model building
                code as a minimum standard.
            ``(3) Approval.--The President shall approve the additional
        assistance under this section, if the President determines that
        the certification of the State provided under paragraph (2) is
        sufficient and is submitted not later than 90 days after the
        date of a declared disaster.
            ``(4) Periodic updates.--The President, acting through the
        Administrator, shall set appropriate standards, by regulation,
        for the periodic update, resubmittal, and approval of a State
        building code approved by the President in accordance with
        paragraph (3) that are consistent with similar requirements
        related to mitigation planning under section 322.
            ``(5) Definitions.--In this subsection, the following
        definitions apply:
                    ``(A) Actively enforcing.--The term `actively
                enforcing' means effective jurisdictional execution of
                all phases of a State building code in the process of
                examination and approval of construction plans,
                specifications, and technical data and the inspection
                of new construction or renovation.
                    ``(B) Nationally recognized model building code.--
                The term `nationally recognized model building code'
                means a building code for residential and commercial
                construction and construction materials that--
                            ``(i) has been developed and published by a
                        code organization in an open consensus type
                        forum with input from national experts; and
                            ``(ii) is based on national structural
                        design standards that establish minimum
                        acceptable criteria for the design,
                        construction, and maintenance of residential
                        and commercial buildings for the purpose of
                        protecting the health, safety, and general
                        welfare of the building's users against natural
                        disasters.
                    ``(C) State building code.--The term `State
                building code' means requirements and associated
                standards for residential and commercial construction
                and construction materials that are implemented on a
                statewide basis by ordinance, resolution, law, housing
                or building code, or zoning ordinance. At a minimum,
                such requirements and associated standards shall
                apply--
                            ``(i) to construction-related activities of
                        residential building contractors applicable to
                        single-family and 2-family residential
                        structures; and
                            ``(ii) to construction-related activities
                        of engineers, architects, designers, and
                        commercial building contractors applicable to
                        the structural safety, design, and construction
                        of commercial, industrial, and multifamily
                        structures.
            ``(6) Regulations.--Not later than 180 days after the date
        of enactment of this subsection, the President, acting through
        the Administrator of the Federal Emergency Management Agency,
        shall issue such regulations as may be necessary to carry out
        this subsection.''.
    (b) Applicability.--Section 404(d) of the Robert T. Stafford
Disaster Relief and Emergency Assistance Act, as added by this section,
shall apply to major disasters declared on or after October 24, 2012.
Major disasters declared during the period beginning on October 24,
2012 and ending on the date of enactment of this Act, shall have 90
days from date of enactment of this Act to submit the certification
required under 404(d)(2) of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act, as added by this Act.

Output:
Safe Building Code Incentive Act of 2012 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act) to authorize the President to increase the maximum total of contributions for a major disaster by an amount equal to 4% of the estimated aggregate amount of grants to be made under the Act if, at the time of a declaration of a major disaster, the affected state certifies that it has in effect and is actively enforcing a state building code that: (1) is consistent with the most recent version of a nationally recognized model building code, (2) has been adopted by the state within six years of the most recent version of the nationally recognized code, and (3) uses the nationally recognized code as a minimum standard. Directs the President to approve the additional assistance upon determining that such certification is sufficient and is submitted not later than 90 days after the date of a declared disaster.

Requires the President, acting through the Administrator of the Federal Emergency Management Agency (FEMA), to set appropriate standards for the periodic update, resubmittal, and approval of state building codes, consistent with similar mitigation planning requirements under the Stafford Act.

Makes this Act applicable to major disasters declared on or after October 24, 2012. Allows 90 days from this Act's enactment for submission of the required certification for disasters declared between October 24, 2012, and such enactment.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Drug-Induced Rape Prevention and
Punishment Act of 1996''.

SEC. 2. PROVISIONS RELATING TO USE OF A CONTROLLED SUBSTANCE WITH
              INTENT TO COMMIT A CRIME OF VIOLENCE.

    (a) Penalties for Distribution.--Section 401(b) of the Controlled
Substances Act is amended by adding at the end the following:
    ``(7) Penalties for distribution.--
        ``(A) In general.--Whoever, with intent to commit a crime of
    violence, as defined in section 16 of title 18, United States Code
    (including rape), against an individual, violates subsection (a) by
    distributing a controlled substance to that individual without that
    individual's knowledge, shall be imprisoned not more than 20 years
    and fined in accordance with title 18, United States Code.
        ``(B) Definition.--For purposes of this paragraph, the term
    `without that individual's knowledge' means that the individual is
    unaware that a substance with the ability to alter that
    individual's ability to appraise conduct or to decline
    participation in or communicate unwillingness to participate in
    conduct is administered to the individual.''.
    (b) Additional Penalties Relating to Flunitrazepam.--
        (1) General penalties.--Section 401 of the Controlled
    Substances Act (21 U.S.C. 841) is amended--
            (A) in subsection (b)(1)(C), by inserting ``, or 1 gram of
        flunitrazepam,'' after ``I or II''; and
            (B) in subsection (b)(1)(D), by inserting ``or 30
        milligrams of flunitrazepam,'' after ``schedule III,''.
        (2) Import and export penalties.--
            (A) Section 1009(a) of the Controlled Substances Import and
        Export Act (21 U.S.C. 959(a)) is amended by inserting ``or
        flunitrazepam'' after ``I or II''.
            (B) Section 1010(b)(3) of the Controlled Substances Import
        and Export Act (21 U.S.C. 960(b)) is amended by inserting ``or
        flunitrazepam,'' after ``I or II,''.
            (C) Section 1010(b)(4) of the Controlled Substances Import
        and Export Act is amended by inserting ``(except a violation
        involving flunitrazepam)'' after ``III, IV, or V,''.
        (3) Sentencing guidelines.--
            (A) Amendment of sentencing guidelines.--Pursuant to its
        authority under section 994 of title 28, United States Code,
        the United States Sentencing Commission shall review and amend,
        as appropriate, the sentencing guidelines for offenses
        involving flunitrazepam.
            (B) Summary.--The United States Sentencing Commission shall
        submit to the Congress--
                (i) a summary of its review under subparagraph (A); and
                (ii) an explanation for any amendment to the sentencing
            guidelines made under subparagraph (A).
            (C) Serious nature of offenses.--In carrying out this
        paragraph, the United States Sentencing Commission shall ensure
        that the sentencing guidelines for offenses involving
        flunitrazepam reflect the serious nature of such offenses.
    (c) Increased Penalties for Unlawful Simple Possession of
Flunitrazepam.--Section 404(a) of the Controlled Substances Act (21
U.S.C. 844(a)) is amended by inserting after ``exceeds 1 gram.'' the
following: ``Notwithstanding any penalty provided in this subsection,
any person convicted under this subsection for the possession of
flunitrazepam shall be imprisoned for not more than 3 years, shall be
fined as otherwise provided in this section, or both.''.

SEC. 3. STUDY ON RESCHEDULING FLUNITRAZEPAM.

    (a) Study.--The Administrator of the Drug Enforcement
Administration shall, in consultation with other Federal and State
agencies, as appropriate, conduct a study on the appropriateness and
desirability of rescheduling flunitrazepam as a Schedule I controlled
substance under the Controlled Substances Act (21 U.S.C. 801 et seq.).
    (b) Report.--Not later than 180 days after the date of the
enactment of this Act, the Administrator shall submit to the Committees
on the Judiciary of the House of Representatives and the Senate the
results of the study conducted under subsection (a), together with any
recommendations regarding rescheduling of flunitrazepam as a Schedule I
controlled substance under the Controlled Substances Act (21 U.S.C. 801
et seq.).

SEC. 4. EDUCATIONAL PROGRAM FOR POLICE DEPARTMENTS.

    The Attorney General may--
        (1) create educational materials regarding the use of
    controlled substances (as that term is defined in section 102 of
    the Controlled Substances Act) in the furtherance of rapes and
    sexual assaults; and
        (2) disseminate those materials to police departments
    throughout the United States.

                               Speaker of the House of Representatives.

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

Output: Drug-Induced Rape Prevention and Punishment Act of 1996 - Amends the Controlled Substances Act (CSA) to impose penalties of up to 20 years' imprisonment and a fine for violating CSA provisions by distributing a controlled substance to an individual without that individual's knowledge, with intent to commit a crime of violence (including rape) against such individual. Enhances penalties for certain activities involving flunitrazepam under:  (1) the CSA, including manufacturing, distributing, or possessing with intent to distribute specified quantities of flunitrazepam (and increases penalties for unlawful simple possession of flunitrazepam); and (2) the Controlled Substances Import and Export Act, including possessing, manufacturing, and distributing for purposes of unlawful importation of such quantities. Directs:  (1) the United States Sentencing Commission to review and amend, as appropriate, the sentencing guidelines for offenses involving flunitrazepam and to ensure that such guidelines reflect the serious nature of such offenses; and (2) the Administrator of the Drug Enforcement Administration, in consultation with other Federal and State agencies as appropriate, to conduct a study on the appropriateness of rescheduling flunitrazepam as a Schedule I controlled substance.  Sets forth reporting requirements. Authorizes the Attorney General to create educational materials regarding the use of controlled substances in the furtherance of rapes and sexual assaults for dissemination to police departments throughout the United States.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Equal Employment Opportunity
Commission Amendments of 1993''.

SEC. 2. INCREASED ENFORCEMENT POWERS FOR THE EQUAL EMPLOYMENT
              OPPORTUNITY COMMISSION.

    Section 717 of the Civil Rights Act of 1964 (42 U.S.C. 2000e-16) is
amended by adding at the end thereof the following:
    ``(f)(1) If any agency, department, or unit referred to in
subsection (a) fails to submit the plan required under subsection (b)
by the time established by the Commission, the Commission may request
the head of such agency, department, or unit (or the designated
representative of such individual) to appear before the Commission to
explain the reasons for the failure to submit the plan and to present
any objections to any requirement of the Commission with respect to
such plan.
    ``(2) If, after the head of any agency, department, or unit
described in paragraph (1) has been given an opportunity for hearing by
the Commission pursuant to such paragraph, such agency, department, or
unit has not submitted the plan required under subsection (b), the
Commission shall order such agency, department, or unit or any officer
or employee of such agency, department, or unit to submit the plan
before the end of such period as the Commission determines to be
reasonable. The Commission shall enforce compliance with such order.
    ``(3)(A) In enforcing compliance with any order under paragraph
(2), the Commission may initiate a proceeding to determine--
            ``(i) who is the officer or employee of the United States
        responsible for the failure of the agency, department, or unit
        to comply with such order and the circumstances surrounding the
        failure to comply, and
            ``(ii) whether any disciplinary action is warranted against
        such officer or employee for such failure to comply.
The Commission, after investigation and consideration of the evidence
submitted, shall submit its findings and recommendations to the
administrative head of the agency, department, or unit in which such
officer or employee is employed and shall send copies of the findings
to the officer or employee or his representative. The administrative
head of the agency, department, or unit in which such officer or
employee is employed shall take any action recommended by the
Commission.
    ``(B) In enforcing compliance with any order under paragraph (2),
the Commission may issue an order that--
            ``(i) any officer or employee of the agency, department, or
        unit charged with complying with the order under paragraph (2),
        or
            ``(ii) any officer or employee of the United States
        determined under subparagraph (A) to be responsible for the
        failure of the agency, department, or unit to comply with the
        order under paragraph (2),
who is not an officer or employee appointed by the President by and
with the advice and consent of the Senate, shall not be entitled to
receive payment for service as an officer or employee for the period
during which the order under paragraph (2) has not been complied with.
The Commission shall certify to the Comptroller General of the United
States that an order under this paragraph has been issued and no
payment shall be made out of the Treasury of the United States for any
service specified in such order.
    ``(C) In enforcing compliance with any order under paragraph (2)
with respect to any officer or employee described in clause (i) or (ii)
of subparagraph (B) who is an officer or employee appointed by the
President by and with the advice and consent of the Senate, the
Commission may notify the President that such officer or employee has
failed to obey a lawfully issued order of the Commission.
    ``(g)(1) The authority of the Commission under section 710 to
summon witnesses and compel the production of evidence includes the
authority to subpoena any officer or employee of the United States who
has custody of any information which the Commission determines to be
necessary or appropriate to enable it to carry out any duty imposed
under this section and to compel the production of such evidence by
such officer or employee.
    ``(2) The authority of the Commission under section 710 to apply
for the aid of a district court of the United States to summon
witnesses and compel the production of evidence includes the authority
to seek such aid to summon officers or employees of the United States
as witnesses and to compel the production of evidence referred to in
paragraph (1).
    ``(3) For purposes of any civil action relating to any subpoena
issued by the Commission to summon a witness or compel the production
of any evidence referred to in paragraph (1), the limitation contained
in section 705(b)(2) shall not apply.''.

SEC. 3. CLARIFICATION OF CONGRESSIONAL INTENT WITH RESPECT TO CONTENT
              OF AFFIRMATIVE ACTION PLANS.

    (a) Employment Goals.--Section 717(b) is amended by inserting
before the last sentence the following:
``Such plan shall also include the numerical employment goals
established by such agency, department, or unit under section 7201(d)
of title 5, United States Code.''.
    (b) Conforming Amendment.--Section 7201(d)(1) of title 5, United
States Code, is amended by striking ``; and'' at the end thereof and
inserting the following: ``which shall include the requirement that
each Executive agency shall establish numerical employment goals for
the purpose of measuring the progress of such agency toward achieving
the requirements of this section and section 717(a) of the Civil Rights
Act of 1964;''.

Output:
Equal Employment Opportunity Commission Amendments of 1993 - Amends the Civil Rights Act of 1964 to authorize the Equal Employment Opportunity Commission to request a head of a Federal agency, department, or unit to appear before the Commission and explain the reason for failing to submit an equal employment opportunity plan. Directs the Commission, after an opportunity for a hearing, to order submission of a plan.  Requires the Commission to enforce compliance with such order.
Authorizes the Commission to initiate disciplinary action, including the withholding of pay, against any officer or employee responsible for failure to comply with an order.
States that equal employment opportunity plans shall include the numerical employment goals established by an agency in its minority recruitment program and that each agency should establish numerical employment goals for the purpose of complying with affirmative action plans.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``America Gives More Act of 2014''.

SEC. 2. EXTENSION AND EXPANSION OF CHARITABLE DEDUCTION FOR
              CONTRIBUTIONS OF FOOD INVENTORY.

    (a) Permanent Extension.--Section 170(e)(3)(C) of the Internal
Revenue Code of 1986 is amended by striking clause (iv).
    (b) Increase in Limitation.--Section 170(e)(3)(C) of such Code, as
amended by subsection (a), is amended by striking clause (ii), by
redesignating clause (iii) as clause (iv), and by inserting after
clause (i) the following new clauses:
                            ``(ii) Limitation.--The aggregate amount of
                        such contributions for any taxable year which
                        may be taken into account under this section
                        shall not exceed--
                                    ``(I) in the case of any taxpayer
                                other than a C corporation, 15 percent
                                of the taxpayer's aggregate net income
                                for such taxable year from all trades
                                or businesses from which such
                                contributions were made for such year,
                                computed without regard to this
                                section, and
                                    ``(II) in the case of a C
                                corporation, 15 percent of taxable
                                income (as defined in subsection
                                (b)(2)(D)).
                            ``(iii) Rules related to limitation.--
                                    ``(I) Carryover.--If such aggregate
                                amount exceeds the limitation imposed
                                under clause (ii), such excess shall be
                                treated (in a manner consistent with
                                the rules of subsection (d)) as a
                                charitable contribution described in
                                clause (i) in each of the 5 succeeding
                                years in order of time.
                                    ``(II) Coordination with overall
                                corporate limitation.--In the case of
                                any charitable contribution allowable
                                under clause (ii)(II), subsection
                                (b)(2)(A) shall not apply to such
                                contribution, but the limitation
                                imposed by such subsection shall be
                                reduced (but not below zero) by the
                                aggregate amount of such contributions.
                                For purposes of subsection (b)(2)(B),
                                such contributions shall be treated as
                                allowable under subsection
                                (b)(2)(A).''.
    (c) Determination of Basis for Certain Taxpayers.--Section
170(e)(3)(C) of such Code, as amended by subsections (a) and (b), is
amended by adding at the end the following new clause:
                            ``(v) Determination of basis for certain
                        taxpayers.--If a taxpayer--
                                    ``(I) does not account for
                                inventories under section 471, and
                                    ``(II) is not required to
                                capitalize indirect costs under section
                                263A,
                        the taxpayer may elect, solely for purposes of
                        subparagraph (B), to treat the basis of any
                        apparently wholesome food as being equal to 25
                        percent of the fair market value of such
                        food.''.
    (d) Determination of Fair Market Value.--Section 170(e)(3)(C) of
such Code, as amended by subsections (a), (b), and (c), is amended by
adding at the end the following new clause:
                            ``(vi) Determination of fair market
                        value.--In the case of any such contribution of
                        apparently wholesome food which cannot or will
                        not be sold solely by reason of internal
                        standards of the taxpayer, lack of market, or
                        similar circumstances, or by reason of being
                        produced by the taxpayer exclusively for the
                        purposes of transferring the food to an
                        organization described in subparagraph (A), the
                        fair market value of such contribution shall be
                        determined--
                                    ``(I) without regard to such
                                internal standards, such lack of
                                market, such circumstances, or such
                                exclusive purpose, and
                                    ``(II) by taking into account the
                                price at which the same or
                                substantially the same food items (as
                                to both type and quality) are sold by
                                the taxpayer at the time of the
                                contribution (or, if not so sold at
                                such time, in the recent past).''.
    (e) Effective Date.--
            (1) In general.--Except as otherwise provided in this
        subsection, the amendments made by this section shall apply to
        contributions made after December 31, 2013, in taxable years
        ending after such date.
            (2) Limitation; applicability to c corporations.--The
        amendments made by subsection (b) shall apply to contributions
        made in taxable years beginning after December 31, 2013.

SEC. 3. RULE ALLOWING CERTAIN TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL
              RETIREMENTS ACCOUNTS FOR CHARITABLE PURPOSES MADE
              PERMANENT.

    (a) In General.--Section 408(d)(8) of the Internal Revenue Code of
1986 is amended by striking subparagraph (F).
    (b) Effective Date.--The amendment made by this section shall apply
to distributions made in taxable years beginning after December 31,
2013.

SEC. 4. SPECIAL RULE FOR QUALIFIED CONSERVATION CONTRIBUTIONS MODIFIED
              AND MADE PERMANENT.

    (a) Made Permanent.--
            (1) Individuals.--Subparagraph (E) of section 170(b)(1) of
        the Internal Revenue Code of 1986 is amended by striking clause
        (vi).
            (2) Corporations.--Subparagraph (B) of section 170(b)(2) of
        such Code is amended by striking clause (iii).
    (b) Contributions of Capital Gain Real Property Made for
Conservation Purposes by Native Corporations.--
            (1) In general.--Paragraph (2) of section 170(b) of the
        Internal Revenue Code of 1986 is amended by redesignating
        subparagraph (C) as subparagraph (D), and by inserting after
        subparagraph (B) the following new subparagraph:
                    ``(C) Qualified conservation contributions by
                certain native corporations.--
                            ``(i) In general.--Any qualified
                        conservation contribution (as defined in
                        subsection (h)(1)) which--
                                    ``(I) is made by a Native
                                Corporation, and
                                    ``(II) is a contribution of
                                property which was land conveyed under
                                the Alaska Native Claims Settlement
                                Act,
                        shall be allowed to the extent that the
                        aggregate amount of such contributions does not
                        exceed the excess of the taxpayer's taxable
                        income over the amount of charitable
                        contributions allowable under subparagraph (A).
                            ``(ii) Carryover.--If the aggregate amount
                        of contributions described in clause (i)
                        exceeds the limitation of clause (i), such
                        excess shall be treated (in a manner consistent
                        with the rules of subsection (d)(2)) as a
                        charitable contribution to which clause (i)
                        applies in each of the 15 succeeding years in
                        order of time.
                            ``(iii) Native corporation.--For purposes
                        of this subparagraph, the term `Native
                        Corporation' has the meaning given such term by
                        section 3(m) of the Alaska Native Claims
                        Settlement Act.''.
            (2) Conforming amendment.--Section 170(b)(2)(A) of such
        Code is amended by striking ``subparagraph (B) applies'' and
        inserting ``subparagraph (B) or (C) applies''.
            (3) Valid existing rights preserved.--Nothing in this
        subsection (or any amendment made by this subsection) shall be
        construed to modify the existing property rights validly
        conveyed to Native Corporations (within the meaning of section
        3(m) of the Alaska Native Claims Settlement Act) under such
        Act.
    (c) Effective Date.--The amendments made by this section shall
apply to contributions made in taxable years beginning after December
31, 2013.

SEC. 5. EXTENSION OF TIME FOR MAKING CHARITABLE CONTRIBUTIONS.

    (a) In General.--Subsection (a) of section 170 of the Internal
Revenue Code of 1986 is amended by redesignating paragraphs (2) and (3)
as paragraphs (3) and (4), respectively, and by inserting after
paragraph (1) the following new paragraph:
            ``(2) Treatment of charitable contributions made by
        individuals before due date of return.--If any charitable
        contribution is made by an individual after the close of a
        taxable year but not later than the due date (determined
        without regard to extensions) for the return of tax for such
        taxable year, then the taxpayer may elect to treat such
        charitable contribution as made in such taxable year. Such
        election shall be made at such time and in such manner as the
        Secretary may provide. For purposes of this paragraph, an
        individual's distributive share of a partnership's charitable
        contribution, and an individual's pro rata share of an S
        corporation's charitable contribution, shall not be treated as
        charitable contributions made by such individual.''.
    (b) Effective Date.--The amendments made by this section shall
apply to elections made with respect to taxable years beginning after
December 31, 2013.

SEC. 6. MODIFICATION OF THE TAX RATE FOR THE EXCISE TAX ON INVESTMENT
              INCOME OF PRIVATE FOUNDATIONS.

    (a) In General.--Section 4940(a) of the Internal Revenue Code of
1986 is amended by striking ``2 percent'' and inserting ``1 percent''.
    (b) Elimination of Reduced Tax Where Foundation Meets Certain
Distribution Requirements.--Section 4940 of such Code is amended by
striking subsection (e).
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 7. BUDGETARY EFFECTS.

    (a) Statutory Pay-As-You-Go Scorecards.--The budgetary effects of
this Act shall not be entered on either PAYGO scorecard maintained
pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.
    (b) Senate PAYGO Scorecards.--The budgetary effects of this Act
shall not be entered on any PAYGO scorecard maintained for purposes of
section 201 of S. Con. Res. 21 (110th Congress).

            Passed the House of Representatives July 17, 2014.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Output: America Gives More Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory; (2) increase from 10% to 15% of the aggregate net income of taxpayers other than C corporations the amount of deductible food inventory contributions which such taxpayers may make in any taxable year (for a C corporation, 15% of its taxable income); (3) permit a taxpayer who is not required to account for inventories or capitalize indirect costs, to elect, solely for purposes of computing the amount of the deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food; and (4) set forth a formula for determining the fair market value of such food. Makes permanent: (1) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes, and (2) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes. Allows taxpayers to treat a charitable contribution made after the close of the taxable year but before the due date of the tax return as being made in such taxable year.   Reduces from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations. Repeals the 1% reduction in such tax rate for private foundations that meet certain distribution requirements. Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Southwest Forest Health and Wildfire
Prevention Act of 2004''.

SEC. 2. FINDINGS.

    Congress finds that--
        (1) there is an increasing threat of wildfire to millions of
    acres of forest land and rangeland throughout the United States;
        (2) forest land and rangeland are degraded as a direct
    consequence of land management practices, including practices to
    control and prevent wildfires and the failure to harvest
    subdominant trees from overstocked stands that disrupt the
    occurrence of frequent low-intensity fires that have periodically
    removed flammable undergrowth;
        (3) at least 39,000,000 acres of land of the National Forest
    System in the interior West are at high risk of wildfire;
        (4) an average of 95 percent of the expenditures by the Forest
    Service for wildfire suppression during fiscal years 1990 through
    1994 were made to suppress wildfires in the interior West;
        (5) the number, size, and severity of wildfires in the interior
    West are increasing;
        (6) of the timberland in National Forests in the States of
    Arizona and New Mexico, 59 percent of such land in Arizona, and 56
    percent of such land in New Mexico, has an average diameter of 9 to
    12 inches diameter at breast height;
        (7) the population of the interior West grew twice as fast as
    the national average during the 1990s;
        (8) catastrophic wildfires--
            (A) endanger homes and communities;
            (B) damage and destroy watersheds and soils; and
            (C) pose a serious threat to the habitat of threatened and
        endangered species;
        (9) a 1994 assessment of forest health in the interior West
    estimated that only a 15- to 30-year window of opportunity exists
    for effective management intervention before damage from
    uncontrollable wildfire becomes widespread, with 8 years having
    already elapsed since the assessment;
        (10) healthy forest and woodland ecosystems--
            (A) reduce the risk of wildfire to forests and communities;
            (B) improve wildlife habitat and biodiversity;
            (C) increase tree, grass, forb, and shrub productivity;
            (D) enhance watershed values;
            (E) improve the environment; and
            (F) provide a basis in some areas for economically and
        environmentally sustainable uses;
        (11) sustaining the long-term ecological and economic health of
    interior West forests and woodland, and their associated human
    communities requires preventing severe wildfires before the
    wildfires occur and permitting natural, low-intensity ground fires;
        (12) more natural fire regimes cannot be accomplished without
    the reduction of excess fuels and thinning of subdominant trees
    (which fuels and trees may be of commercial value);
        (13) ecologically based forest and woodland ecosystem
    restoration on a landscape scale will--
            (A) improve long-term community protection;
            (B) minimize the need for wildfire suppression;
            (C) improve resource values;
            (D) improve the ecological integrity and resilience of
        these systems;
            (E) reduce rehabilitation costs;
            (F) reduce loss of critical habitat; and
            (G) protect forests for future generations;
        (14) although landscape scale restoration is needed to
    effectively reverse degradation, scientific understanding of
    landscape scale treatments is limited;
        (15) rigorous, objective, understandable, and applied
    scientific information is needed for--
            (A) the design, implementation, monitoring, and adaptation
        of landscape scale restoration treatments and improvement of
        wildfire management;
            (B) the environmental review process; and
            (C) affected entities that collaborate in the development
        and implementation of wildfire treatment.

SEC. 3. PURPOSES.

    The purposes of this Act are--
        (1) to enhance the capacity to develop, transfer, apply,
    monitor, and regularly update practical science-based forest
    restoration treatments that will reduce the risk of severe
    wildfires, and improve the health of dry forest and woodland
    ecosystems in the interior West;
        (2) to synthesize and adapt scientific findings from
    conventional research programs to the implementation of forest and
    woodland restoration on a landscape scale;
        (3) to facilitate the transfer of interdisciplinary knowledge
    required to understand the socioeconomic and environmental impacts
    of wildfire on ecosystems and landscapes;
        (4) to require the Institutes established under this Act to
    collaborate with Federal agencies--
            (A) to use ecological restoration treatments to reverse
        declining forest health and reduce the risk of severe wildfires
        across the forest landscape; and
            (B) to design, implement, monitor, and regularly revise
        representative wildfire treatments based on the use of adaptive
        ecosystem management;
        (5) to assist land managers in--
            (A) treating acres with restoration-based applications; and
            (B) using new management technologies (including the
        transfer of understandable information, assistance with
        environmental review, and field and classroom training and
        collaboration) to accomplish the goals identified in--
                (i) the National Fire Plan;
                (ii) the report entitled ``Protecting People and
            Sustaining Resources in Fire-Adapted Ecosystems-A Cohesive
            Strategy'' (65 Fed. Reg. 67480); and
                (iii) the report entitled ``10-Year Comprehensive
            Strategy: A Collaborative Approach for Reducing Wildland
            Fire Risks to Communities and the Environment'' of the
            Western Governors' Association;
        (6) to provide technical assistance to collaborative efforts by
    affected entities to develop, implement, and monitor adaptive
    ecosystem management restoration treatments that are ecologically
    sound, economically viable, and socially responsible; and
        (7) to assist Federal and non-Federal land managers in
    providing information to the public on the role of fire and fire
    management in dry forest and woodland ecosystems in the interior
    West.

SEC. 4. DEFINITIONS.

    In this Act:
        (1) Adaptive ecosystem management.--
            (A) Definition.--The term ``adaptive ecosystem management''
        means a natural resource management process under which
        planning, implementation, monitoring, research, evaluation, and
        incorporation of new knowledge are combined into a management
        approach that--
                (i) is based on scientific findings and the needs of
            society;
                (ii) treats management actions as experiments;
                (iii) acknowledges the complexity of these systems and
            scientific uncertainty; and
                (iv) uses the resulting new knowledge to modify future
            management methods and policy.
            (B) Clarification.--This paragraph shall not define the
        term ``adaptive ecosystem management'' for the purposes of the
        Forest and Rangeland Renewable Resources Planning Act of 1974
        (16 U.S.C. 1600 et seq.).
        (2) Affected entities.--The term ``affected entities''
    includes--
            (A) land managers;
            (B) stakeholders;
            (C) concerned citizens; and
            (D) the States of the interior West, including political
        subdivisions of the States.
        (3) Dry forest and woodland ecosystem.--The term ``dry forest
    and woodland ecosystem'' means an ecosystem that is dominated by
    ponderosa pines and associated dry forest and woodland types.
        (4) Institute.--The term ``Institute'' means an Institute
    established under section 5(a).
        (5) Interior west.--The term ``interior West'' means the States
    of Arizona, Colorado, Idaho, Nevada, New Mexico, and Utah.
        (6) Land manager.--
            (A) In general.--The term ``land manager'' means a person
        or entity that practices or guides natural resource management.
            (B) Inclusions.--The term ``land manager'' includes a
        Federal, State, local, or tribal land management agency.
        (7) Restoration.--The term ``restoration'' means a process
    undertaken to move an ecosystem or habitat toward--
            (A) a sustainable structure of the ecosystem or habitat; or
            (B) a condition that supports a natural complement of
        species, natural function, or ecological process (such as a
        low-intensity fire).
        (8) Secretary.--The term ``Secretary'' means the Secretary of
    Agriculture, acting through the Chief of the Forest Service.
        (9) Secretaries.--The term ``Secretaries'' means--
            (A) the Secretary of Agriculture, acting through the Chief
        of the Forest Service; and
            (B) the Secretary of the Interior.
        (10) Stakeholder.--The term ``stakeholder'' means any person
    interested in or affected by management of forest or woodland
    ecosystems.
        (11) Subdominant trees.--Are trees that occur underneath the
    canopy or extend into the canopy but are smaller and less vigorous
    than dominant trees.
        (12) Overstocked stands.--Where the number of trees per acre
    exceeds the natural carrying capacity of the site.
        (13) Resilience.--The ability of a system to absorb disturbance
    without being pushed into a different, possibly less desirable
    stable state.

SEC. 5. ESTABLISHMENT OF INSTITUTES.

    (a) In General.--The Secretary, in consultation with the Secretary
of the Interior, shall--
        (1) not later than 180 days after the date of enactment of this
    Act, establish Institutes to promote the use of adaptive ecosystem
    management to reduce the risk of wildfires, and restore the health
    of forest and woodland ecosystems, in the interior West; and
        (2) provide assistance to the Institutes to promote the use of
    collaborative processes and adaptive ecosystem management in
    accordance with paragraph (1).
    (b) Location.--
        (1) Existing institutes.--The Secretary may designate an
    institute in existence on the date of enactment of this Act to
    serve as an Institute established under this Act.
        (2) States.--Of the Institutes established under this Act, the
    Secretary shall establish 1 Institute in each of--
            (A) the State of Arizona, to be located at Northern Arizona
        University;
            (B) the State of New Mexico, to be located at New Mexico
        Highlands University, while engaging the full resources of the
        consortium of universities represented in the Institute of
        Natural Resource Analysis and Management (INRAM); and
            (C) the State of Colorado.
    (c) Duties.--Each Institute shall--
        (1) develop, conduct research on, transfer, promote, and
    monitor restoration-based hazardous fuel reduction treatments to
    reduce the risk of severe wildfires and improve the health of dry
    forest and woodland ecosystems in the interior West;
        (2) synthesize and adapt scientific findings from conventional
    research to implement restoration-based hazardous fuel reduction
    treatments on a landscape scale using an adaptive ecosystem
    management framework;
        (3) translate for and transfer to affected entities any
    scientific and interdisciplinary knowledge about restoration-based
    hazardous fuel reduction treatments;
        (4) assist affected entities with the design of adaptive
    management approaches (including monitoring) for the implementation
    of restoration-based hazardous fuel reduction treatments; and
        (5) provide peer-reviewed annual reports.
    (d) Qualifications.--Each Institute shall--
        (1) develop and demonstrate capabilities in the natural,
    physical, social, and policy sciences; and
        (2) explicitly integrate those disciplines in the performance
    of the duties listed in subsection (c).
    (e) Cooperation.--Each Institute may cooperate with--
        (1) researchers and cooperative extension programs at colleges,
    community colleges, and universities in the States of Arizona, New
    Mexico, and Colorado that have a demonstrated capability to conduct
    research described in subsection (c); and
        (2) other organizations and entities in the interior West (such
    as the Western Governors' Association).
    (f) Annual Work Plans.--As a condition of the receipt of funds made
available under this Act, for each fiscal year, each Institute shall
develop in consultation with the Secretary, for review by the
Secretary, in consultation with the Secretary of the Interior, an
annual work plan that includes assurances, satisfactory to the
Secretaries, that the proposed work of the Institute will serve the
informational needs of affected entities.
    (g) Establishment of Additional Institutes.--If after 2 years after
the date of the enactment of this Act, the Secretary finds that the
Institute model established at the locations named in subsection (b)(2)
would be constructive for other interior West States, the Secretary may
establish 1 institute in each of those States.

SEC. 6. COOPERATION BETWEEN INSTITUTES AND FEDERAL AGENCIES.

    In carrying out this Act, the Secretary, in consultation with the
Secretary of the Interior--
        (1) to the extent that funds are appropriated for the purpose,
    shall provide financial and technical assistance to the Institutes
    to carry out the duties of the Institutes under section 5;
        (2) shall encourage Federal agencies to use, on a cooperative
    basis, information and expertise provided by the Institutes;
        (3) shall encourage cooperation and coordination between
    Federal programs relating to--
            (A) ecological restoration;
            (B) wildfire risk reduction; and
            (C) wildfire management technologies;
        (4) notwithstanding chapter 63 of title 31, United States Code,
    may--
            (A) enter into contracts, cooperative agreements, and
        interagency personnel agreements to carry out this Act; and
            (B) carry out other transactions under this Act;
        (5) may accept funds from other Federal agencies to supplement
    or fully fund grants made, and contracts entered into, by the
    Secretaries;
        (6) may support a program of internships for qualified
    individuals at the undergraduate and graduate levels to carry out
    the educational and training objectives of this Act;
        (7) shall encourage professional education and public
    information activities relating to the purposes of this Act; and
        (8) may promulgate such regulations as the Secretaries
    determine are necessary to carry out this Act.

SEC. 7. MONITORING AND EVALUATION.

    (a) In General.--Not later than 5 years after the date of enactment
of this Act, and every 5 years thereafter, the Secretary, in
consultation with the Secretary of the Interior, shall complete and
submit to the Committee on Resources and the Committee on Agriculture
of the House of Representatives and to the Committee on Energy and
Natural Resources of the Senate a detailed evaluation of the programs
and activities of each Institute--
        (1) to ensure, to the maximum extent practicable, that the
    research, communication tools, and information transfer activities
    of each Institute are sufficient to achieve the purposes of this
    Act, including--
            (A) implementing active adaptive ecosystem management
        practices at the landscape level;
            (B) reducing unnecessary planning costs;
            (C) avoiding duplicative and conflicting efforts;
            (D) increasing public acceptance of active adaptive
        ecosystem management practices; and
            (E) achieving general satisfaction on the part of affected
        entities;
        (2) to determine the extent to which each Institute has
    implemented its duties under section 5(c); and
        (3) to determine whether continued provision of Federal
    assistance to each Institute is warranted.
    (b) Termination of Assistance.--If, as a result of an evaluation
under subsection (a), the Secretary, in consultation with the Secretary
of the Interior, determines that an Institute does not qualify for
further Federal assistance under this Act, the Institute shall receive
no further Federal assistance under this Act until such time as the
qualifications of the Institute are reestablished to the satisfaction
of the Secretaries.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--There is authorized to be appropriated to carry
out this Act $15,000,000 for each fiscal year.
    (b) Limitation.--No funds made available under subsection (a) shall
be used to pay the costs of constructing any facilities.

                               Speaker of the House of Representatives.

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

Output:
Southwest Forest Health and Wildfire Prevention Act of 2004 - (Sec. 5) Directs the Secretary of Agriculture, acting through the Chief of the Forest Service, to: (1) establish Institutes to promote the use of adaptive ecosystem management to reduce the risk of wildfires and restore the health of forest and woodland ecosystems in the interior West (Arizona, Colorado, Idaho, Nevada, New Mexico, and Utah); and (2) assist the Institutes in promoting the use of collaborative processes and adaptive ecosystems management. Requires, initially, the establishment of three Institutes, with: (1) one in Arizona, at Northern Arizona University; (2) one in New Mexico, at New Mexico Highlands University, while engaging the full resources of the consortium of universities represented in the Institute of Natural Resource Analysis and Management; and (3) one in Colorado.

Defines the term "adaptive ecosystem management" to mean a natural resource management process under which planning, implementation, monitoring, research, evaluation, and incorporation of new knowledge are combined into a management approach that: (1) is based on scientific findings and the needs of society; (2) treats management actions as experiments; (3) acknowledges the complexity of these systems and scientific uncertainty; and (4) uses the resulting new knowledge to modify future management methods and policy. Prohibits the definition of such term for the purposes of the Forest and Rangeland Renewable Resources Planning Act of 1974. Requires each Institute to: (1) develop, conduct research on, transfer, promote, and monitor restoration-based hazardous fuel reduction treatments to reduce the risk of severe wildfires and improve the health of dry forest and woodland ecosystems in the interior West; (2) synthesize and adapt scientific findings from conventional research to implement such fuel reduction treatments on a landscape scale using an adaptive ecosystem management framework; (3) translate for and transfer to affected entities (land managers, stakeholders, concerned citizens, and States of the interior West) any scientific and interdisciplinary knowledge about such fuel reduction treatments; (4) assist affected entities with the design of adaptive management approaches (including monitoring) for the implementation of such fuel reduction treatments; and (5) provide peer-reviewed annual reports. Requires each Institute to: (1) develop and demonstrate capabilities in the natural, physical, social, and policy sciences, and explicitly integrate those disciplines in the performance of such duties; and (2) develop an annual work plan for review by the Secretary.

Authorizes the Secretary to establish one institute in each of the other interior West States, if after two years, the Secretary finds that the Institute model would be constructive for those States.

(Sec. 6) Provides for cooperation between the Institutes and Federal programs. Encourages cooperation and coordination between Federal programs relating to ecological restoration, wildfire risk reduction, and wildfire management technologies. (Sec. 7) Requires the Secretary to evaluate and report to specified congressional committees every five years on the programs and activities of each Institute. (Sec. 8) Authorizes appropriations.


Input:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Distilled Spirits
Tax Payment Simplification Act of 1997''.
    (b) Reference to 1986 Code.--Except as otherwise expressly
provided, whenever an amendment or repeal is expressed in terms of an
amendment to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provision of the
Internal Revenue Code of 1986.

SEC. 2. TRANSFER OF DISTILLED SPIRITS BETWEEN BONDED PREMISES.

    (a) In General.--Section 5212 is amended to read as follows:

``SEC. 5212. TRANSFER OF DISTILLED SPIRITS BETWEEN BONDED PREMISES.

    ``Distilled spirits on which the internal revenue tax has not been
paid as authorized by law may, under such regulations as the Secretary
shall prescribe, be transferred in bond between bonded premises in any
approved container. For the purposes of this chapter, except in the
case of any transfer from a premise of a bonded dealer, the removal of
distilled spirits for transfer in bond between bonded premises shall
not be construed to be a withdrawal from bonded premises.''.
    (b) Conforming Amendment.--The first sentence of section 5232(a)
(relating to transfer to distilled spirits plant without payment of
tax) is amended to read as follows: ``Distilled spirits imported or
brought into the United States, under such regulations as the Secretary
shall prescribe, may be withdrawn from customs custody and transferred
to the bonded premises of a distilled spirits plant without payment of
the internal revenue tax imposed on such distilled spirits.''.

SEC. 3. ESTABLISHMENT OF DISTILLED SPIRITS PLANT.

    Section 5171 (relating to establishment) is amended--
            (1) in subsection (a), by striking ``or processor'' and
        inserting ``processor, or bonded dealer'';
            (2) in subsection (b), by striking ``or as both'' and
        inserting ``as a bonded dealer, or as any combination
        thereof'';
            (3) in subsection (e)(1), by inserting ``, bonded dealer,''
        before ``processor''; and
            (4) in subsection (e)(2), by inserting ``bonded dealer,''
        before ``or processor''.

SEC. 4. DISTILLED SPIRITS PLANTS.

    Section 5178(a) (relating to location, construction, and
arrangement) is amended by adding at the end the following:
            ``(5) Bonded dealer operations.--Any person establishing a
        distilled spirits plant to conduct operations as a bonded
        dealer may, as described in the application for registration--
                    ``(A) store distilled spirits in any approved
                container on the bonded premises of such plant, and
                    ``(B) under such regulations as the Secretary shall
                prescribe, store taxpaid distilled spirits, beer, and
                wine, and such other beverages and items (products) not
                subject to tax or regulation under this title on such
                bonded premises.''.

SEC. 5. BONDED DEALERS.

    (a) Definitions.--Section 5002(a) (relating to definitions) is
amended by adding at the end the following:
    ``(16) Bonded Dealer.--The term `bonded dealer' means any person
who has elected under section 5011 to be treated as a bonded dealer.
    ``(17) Control State Entity.--The term `control State entity' means
a State, a political subdivision of a State, or any instrumentality of
such a State or political subdivision, in which only the State,
political subdivision, or instrumentality is allowed under applicable
law to perform distilled spirit operations.''.
    (b) Election To Be Treated as a Bonded Dealer.--Subpart A of part I
of subchapter A of chapter 51 (relating to distilled spirits) is
amended by adding at the end the following:

``SEC. 5011. ELECTION TO BE TREATED AS BONDED DEALER.

    ``(a) Election.--Any wholesale dealer or any control State entity
may elect, at such time and in such manner as the Secretary shall
prescribe, to be treated as a bonded dealer if such wholesale dealer or
entity sells bottled distilled spirits exclusively to a wholesale
dealer in liquor, to an independent retail dealer subject to the
limitation set forth in subsection (b), or to another bonded dealer.
    ``(b) Limitation in Case of Sales to Retail Dealers.--
            ``(1) By bonded dealer.--Any person, other than a control
        State entity, who is a bonded dealer shall not be considered as
        selling to an independent retail dealer if--
                    ``(A) the bonded dealer has a greater than 10
                percent ownership interest in, or control of, the
                retail dealer;
                    ``(B) the retail dealer has a greater than 10
                percent ownership interest in, or control of, the
                bonded dealer; or
                    ``(C) any person has a greater than 10 percent
                ownership interest in, or control of, both the bonded
                and retail dealer.
        For purposes of this paragraph, ownership interest, not limited
        to stock ownership, shall be attributed to other persons in the
        manner prescribed by section 318.
            ``(2) By control state entity.--In the case of any control
        State entity, subsection (a) shall be applied by substituting
        `retail dealer' for `independent retail dealer'.
    ``(c) Inventory Owned at Time of Election.--Any bottled distilled
spirits in the inventory of any person electing under this section to
be treated as a bonded dealer shall, to the extent that the tax under
this chapter has been previously determined and paid at the time the
election becomes effective, not be subject to such additional tax on
such spirits as a result of the election being in effect.
    ``(d) Revocation of Election.--The election made under this section
may be revoked by the bonded dealer at any time, but once revoked shall
not be made again without the consent of the Secretary. When the
election is revoked, the bonded dealer shall immediately withdraw the
distilled spirits on determination of tax in accordance with a tax
payment procedure established by the Secretary.
    ``(e) Equitable Treatment of Bonded Dealers Using LIFO Inventory.--
The Secretary shall provide such rules as may be necessary to assure
that taxpayers using the last-in, first-out method of inventory
valuation do not suffer a recapture of their LIFO reserve by reason of
making the election under this section or by reason of operating a
bonded wine cellar as permitted by section 5351.
    ``(f) Approval of Application.--Any person submitting an
application under section 5171(c) and electing under this section to be
treated as a bonded dealer shall be entitled to approval of such
application to the same extent such person would be entitled to
approval of an application for a basic permit under section 104(a)(2)
of the Federal Alcohol Administration Act (27 U.S.C 204(a)(2)), and
shall be accorded notice and hearing as described in section 104(b) of
such Act (27 U.S.C. 204(b)).''.
    (c) Conforming Amendment.--The tables of sections of subpart A of
part I of subchapter A of chapter 51 is amended by adding at the end
the following:

                              ``Sec. 5011. Election to be treated as
                                        bonded dealer.''.

SEC. 6. DETERMINATION OF TAX.

    The first sentence of section 5006(a)(1) (relating to requirements)
is amended to read as follows: ``Except as otherwise provided in this
section, the tax on distilled spirits shall be determined when the
spirits are transferred from a distilled spirits plant to a bonded
dealer or are withdrawn from bond.''.

SEC. 7. LOSS OR DESTRUCTION OF DISTILLED SPIRITS.

    Section 5008 (relating to abatement, remission, refund, and
allowance for loss or destruction of distilled spirits) is amended--
            (1) in subsections (a)(1)(A) and (a)(2), by inserting
        ``bonded dealer,'' after ``distilled spirits plant,'' both
        places it appears;
            (2) in subsection (c)(1), by striking ``of a distilled
        spirits plant''; and
            (3) in subsection (c)(2), by striking ``distilled spirits
        plant'' and inserting ``bonded premises''.

SEC. 8. TIME FOR COLLECTING TAX ON DISTILLED SPIRITS.

    (a) In General.--Section 5061(d) (relating to time for collecting
tax on distilled spirits, wines, and beer) is amended by redesignating
paragraph (5) as paragraph (6) and by inserting after paragraph (4) the
following:
            ``(5) Advanced payment of distilled spirits tax.--
        Notwithstanding the preceding provisions of this subsection, in
        the case of any tax imposed by section 5001 with respect to a
        bonded dealer who has an election in effect on September 20 of
        any year, any payment of which would, but for this paragraph,
        be due in October or November of that year, such payment shall
        be made on such September 20. No penalty or interest shall be
        imposed for the period from such September 20 until the due
        date determined without regard to this paragraph to the extent
        that tax due exceeds the tax which would have been due with
        respect to distilled spirits in the preceding October and
        November had the election under section 5011 been in effect.''.
    (b) Conforming Amendment.--Section 5061(e)(1) (relating to payment
by electronic fund transfer) is amended by inserting ``or any bonded
dealer,'' after ``respectively,''.

SEC. 9. EXEMPTION FROM OCCUPATIONAL TAX NOT APPLICABLE.

    Section 5113(a) (relating to sales by proprietors of controlled
premises) is amended by adding at the end the following: ``This
subsection shall not apply to a proprietor of a distilled spirits plant
whose premises are used for operations of a bonded dealer.''.

SEC. 10. CONFORMING AMENDMENTS.

            (1) Section 5003(3) is amended by striking ``certain''.
            (2) Section 5214 is amended by redesignating subsection (b)
        as subsection (c) and by inserting after subsection (a) the
        following:
    ``(b) Exception.--Paragraphs (1), (2), (3), (5), (10), (11), and
(12) of subsection (a) shall not apply to distilled spirits withdrawn
from premises used for operations as a bonded dealer.''.
            (3) Section 5215 is amended--
                    (A) in subsection (a), by striking ``the bonded
                premises'' and all that follows through the period and
                inserting ``bonded premises.'';
                    (B) in the heading of subsection (b), by striking
                ``a Distilled Spirits Plant'' and inserting ``Bonded
                Premises''; and
                    (C) in subsection (d), by striking ``a distilled
                spirits plant'' and inserting ``bonded premises''.
            (4) Section 5362(b)(5) is amended by adding at the end the
        following: ``The term does not mean premises used for
        operations as a bonded dealer.''.
            (5) Section 5551(a) is amended by inserting ``bonded
        dealer,'' after ``processor'' both places it appears.
            (6) Subsections (a)(2) and (b) of section 5601 are each
        amended by inserting ``, bonded dealer,'' before ``or
        processor'' .
            (7) Paragraphs (3), (4), and (5) of section 5601(a) are
        each amended by inserting ``bonded dealer,'' before ``or
        processor'' .
            (8) Section 5602 is amended--
                    (A) by inserting ``, warehouseman, processor, or
                bonded dealer'' after ``distiller''; and
                    (B) in the heading, by striking ``by distiller''.
            (9) Sections 5115, 5180, and 5681 are repealed.
            (10) The table of sections for part II of subchapter A of
        chapter 51 is amended by striking the item relating to section
        5115.
            (11) The table of sections for subchapter B of chapter 51
        is amended by striking the item relating to section 5180.
            (12) The item relating to section 5602 in the table of
        sections for part I of subchapter J of chapter 51 is amended by
        striking ``by distiller''.
            (13) The table of sections for part IV of subchapter J of
        chapter 51 is amended by striking the item relating to section
        5681.

SEC. 11. REGISTRATION FEES.

    (a) General Rule.--The Director of the Bureau of Alcohol, Tobacco,
and Firearms shall, in accordance with this section, assess and collect
registration fees solely to defray a portion of any net increased costs
of regulatory activities of the Government resulting from enactment of
this Act.
    (b) Persons Subject to Fee.--Fees shall be paid in a manner
prescribed by the Director by the bonded dealer.
    (c) Amount and Timing of Fees.--Fees shall be paid annually and
shall not exceed $1,000 per bonded premise.
    (d) Deposit and Credit.--The moneys received during any fiscal year
from fees described in subsection (a) shall be deposited as an
offsetting collection in, and credited to, the account providing
appropriations to conduct the regulatory activities of the Government
resulting from enactment of this Act.
    (e) Limitation.--The aggregate amount of fees assessed and
collected under this section may not exceed in any fiscal year the
aggregate amount of any net increased costs of regulatory activity
referred to in subsection (a).

SEC. 12. COOPERATIVE AGREEMENTS.

    (a) Study.--The Secretary of the Treasury shall study and report to
Congress concerning possible administrative efficiencies which could
inure to the benefit of the Federal Government of cooperative
agreements with States regarding the collection of distilled spirits
excise taxes. Such study shall include, but not be limited to, possible
benefits of the standardization of forms and collection procedures and
shall be submitted 1 year after the date of enactment of this Act.
    (b) Cooperative Agreement.--The Secretary of the Treasury is
authorized to enter into such cooperative agreements with States which
the Secretary deems will increase the efficient collection of distilled
spirits excise taxes.

SEC. 13. EFFECTIVE DATE.

    (a) In General.--Except as provided in subsection (b), the
amendments made by this Act take effect on the date which is 120 days
after the date of enactment of this Act.
    (b) Exceptions.--
            (1) Establishment of distilled spirits plant.--The
        amendments made by section 3 take effect on the date of
        enactment of this Act.
            (2) Special rule.--Each wholesale dealer who is required to
        file an application for registration under section 5171(c) of
        the Internal Revenue Code of 1986 whose operations are required
        to be covered by a basic permit under sections 103 and 104 of
        the Federal Alcohol Administration Act (27 U.S.C. 203, 204) and
        who has received such basic permits as an importer, wholesaler,
        or as both, and has obtained a bond required under subchapter B
        of chapter 51 of subtitle E of such Code before the close of
        the fourth month following the date of enactment of this Act,
        shall be qualified to operate bonded premises until such time
        as the Secretary of the Treasury takes final action on the
        application. Any control State entity (as defined in section
        5002(a)(17) of such Code, as added by section 5(a)) that has
        obtained a bond required under such subchapter shall be
        qualified to operate bonded premises until such time as the
        Secretary of the Treasury takes final action on the application
        for registration under section 5171(c) of such Code.

Output:
Distilled Spirits Tax Payment Simplification Act of 1997 - Amends the Internal Revenue Code to modify or impose requirements regarding: (1) the transfer of distilled spirits (including imported distilled spirits) between bonded premises; (2) operations as a bonded dealer conducted on the bonded premises of a distilled spirits plant; (3) establishment and operation of such a plant by a bonded dealer; (4) election to be treated as a bonded dealer; (5) the time at which the tax on distilled spirits is determined; (6) distilled spirits lost or destroyed in bond or returned to bonded premises; (7) the time for tax payment and payment by electronic transfer; and (8) application to a plant used by a bonded dealer of provisions relating to sales by proprietors of controlled premises.
Directs the Director of the Bureau of Alcohol, Tobacco, and Firearms to assess and collect registration fees to defray a portion of the costs resulting from the enactment of this Act.
Directs the Secretary of the Treasury to study and report to the Congress concerning cooperative agreements regarding the collection of distilled spirits excise taxes.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Supporting America's Charities
Act''.

SEC. 2. SPECIAL RULE FOR QUALIFIED CONSERVATION CONTRIBUTIONS MODIFIED
              AND MADE PERMANENT.

    (a) Made Permanent.--
            (1) Individuals.--Section 170(b)(1)(E) of the Internal
        Revenue Code of 1986 is amended by striking clause (vi).
            (2) Corporations.--Section 170(b)(2)(B) of such Code is
        amended by striking clause (iii).
    (b) Contributions of Capital Gain Real Property Made for
Conservation Purposes by Native Corporations.--
            (1) In general.--Section 170(b)(2) of such Code is amended
        by redesignating subparagraph (C) as subparagraph (D), and by
        inserting after subparagraph (B) the following new
        subparagraph:
                    ``(C) Qualified conservation contributions by
                certain native corporations.--
                            ``(i) In general.--Any qualified
                        conservation contribution (as defined in
                        subsection (h)(1)) which--
                                    ``(I) is made by a Native
                                Corporation, and
                                    ``(II) is a contribution of
                                property which was land conveyed under
                                the Alaska Native Claims Settlement
                                Act,
                        shall be allowed to the extent that the
                        aggregate amount of such contributions does not
                        exceed the excess of the taxpayer's taxable
                        income over the amount of charitable
                        contributions allowable under subparagraph (A).
                            ``(ii) Carryover.--If the aggregate amount
                        of contributions described in clause (i)
                        exceeds the limitation of clause (i), such
                        excess shall be treated (in a manner consistent
                        with the rules of subsection (d)(2)) as a
                        charitable contribution to which clause (i)
                        applies in each of the 15 succeeding years in
                        order of time.
                            ``(iii) Native corporation.--For purposes
                        of this subparagraph, the term `Native
                        Corporation' has the meaning given such term by
                        section 3(m) of the Alaska Native Claims
                        Settlement Act.''.
            (2) Conforming amendment.--Section 170(b)(2)(A) of such
        Code is amended by striking ``subparagraph (B) applies'' and
        inserting ``subparagraph (B) or (C) applies''.
            (3) Valid existing rights preserved.--Nothing in this
        subsection (or any amendment made by this subsection) shall be
        construed to modify the existing property rights validly
        conveyed to Native Corporations (within the meaning of section
        3(m) of the Alaska Native Claims Settlement Act) under such
        Act.
    (c) Effective Date.--The amendments made by this section shall
apply to contributions made in taxable years beginning after December
31, 2013.

SEC. 3. EXTENSION AND EXPANSION OF CHARITABLE DEDUCTION FOR
              CONTRIBUTIONS OF FOOD INVENTORY.

    (a) Permanent Extension.--Section 170(e)(3)(C) of the Internal
Revenue Code of 1986 is amended by striking clause (iv).
    (b) Increase in Limitation.--Section 170(e)(3)(C) of such Code, as
amended by subsection (a), is amended by striking clause (ii), by
redesignating clause (iii) as clause (iv), and by inserting after
clause (i) the following new clauses:
                            ``(ii) Limitation.--The aggregate amount of
                        such contributions for any taxable year which
                        may be taken into account under this section
                        shall not exceed--
                                    ``(I) in the case of any taxpayer
                                other than a C corporation, 15 percent
                                of the taxpayer's aggregate net income
                                for such taxable year from all trades
                                or businesses from which such
                                contributions were made for such year,
                                computed without regard to this
                                section, and
                                    ``(II) in the case of a C
                                corporation, 15 percent of taxable
                                income (as defined in subsection
                                (b)(2)(D)).
                            ``(iii) Rules related to limitation.--
                                    ``(I) Carryover.--If such aggregate
                                amount exceeds the limitation imposed
                                under clause (ii), such excess shall be
                                treated (in a manner consistent with
                                the rules of subsection (d)) as a
                                charitable contribution described in
                                clause (i) in each of the 5 succeeding
                                years in order of time.
                                    ``(II) Coordination with overall
                                corporate limitation.--In the case of
                                any charitable contribution allowable
                                under clause (ii)(II), subsection
                                (b)(2)(A) shall not apply to such
                                contribution, but the limitation
                                imposed by such subsection shall be
                                reduced (but not below zero) by the
                                aggregate amount of such contributions.
                                For purposes of subsection (b)(2)(B),
                                such contributions shall be treated as
                                allowable under subsection
                                (b)(2)(A).''.
    (c) Determination of Basis for Certain Taxpayers.--Section
170(e)(3)(C) of such Code, as amended by subsections (a) and (b), is
amended by adding at the end the following new clause:
                            ``(v) Determination of basis for certain
                        taxpayers.--If a taxpayer--
                                    ``(I) does not account for
                                inventories under section 471, and
                                    ``(II) is not required to
                                capitalize indirect costs under section
                                263A,
                        the taxpayer may elect, solely for purposes of
                        subparagraph (B), to treat the basis of any
                        apparently wholesome food as being equal to 25
                        percent of the fair market value of such
                        food.''.
    (d) Determination of Fair Market Value.--Section 170(e)(3)(C) of
such Code, as amended by subsections (a), (b), and (c), is amended by
adding at the end the following new clause:
                            ``(vi) Determination of fair market
                        value.--In the case of any such contribution of
                        apparently wholesome food which cannot or will
                        not be sold solely by reason of internal
                        standards of the taxpayer, lack of market, or
                        similar circumstances, or by reason of being
                        produced by the taxpayer exclusively for the
                        purposes of transferring the food to an
                        organization described in subparagraph (A), the
                        fair market value of such contribution shall be
                        determined--
                                    ``(I) without regard to such
                                internal standards, such lack of
                                market, such circumstances, or such
                                exclusive purpose, and
                                    ``(II) by taking into account the
                                price at which the same or
                                substantially the same food items (as
                                to both type and quality) are sold by
                                the taxpayer at the time of the
                                contribution (or, if not so sold at
                                such time, in the recent past).''.
    (e) Effective Date.--
            (1) In general.--Except as otherwise provided in this
        subsection, the amendments made by this section shall apply to
        contributions made after December 31, 2013, in taxable years
        ending after such date.
            (2) Limitation; applicability to c corporations.--The
        amendments made by subsection (b) shall apply to contributions
        made in taxable years beginning after December 31, 2013.

SEC. 4. RULE ALLOWING CERTAIN TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL
              RETIREMENTS ACCOUNTS FOR CHARITABLE PURPOSES MADE
              PERMANENT.

    (a) In General.--Section 408(d)(8) of the Internal Revenue Code of
1986 is amended by striking subparagraph (F).
    (b) Effective Date.--The amendment made by this section shall apply
to distributions made in taxable years beginning after December 31,
2013.

SEC. 5. BUDGETARY EFFECTS.

    (a) Paygo Scorecard.--The budgetary effects of this Act shall not
be entered on either PAYGO scorecard maintained pursuant to section
4(d) of the Statutory Pay-As-You-Go Act of 2010.
    (b) Senate Paygo Scorecard.--The budgetary effects of this Act
shall not be entered on any PAYGO scorecard maintained for purposes of
section 201 of S. Con. Res. 21 (110th Congress).

Output: Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes. Allows a tax deduction for charitable contributions for conservation purposes of property conveyed under the Alaska Native Claims Settlement Act by an Alaska Native Corporation.  Modifies the tax deduction for charitiable contributions of food inventory to: (1) increase the amount of deductible food inventory contributions that taxpayers other than C corporations may make in any taxable year from 10% to 15% of their aggregate net income and to limit such amount for a C corporation to 15% of its taxable income; (2) permit a taxpayer who is not required to account for inventories or capitalize indirect costs to elect, solely for purposes of computing the amount of such deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food and to set forth a formula for determining the fair market value of such food; and (3) make such deduction, as modified, permanent.