Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tribal Connect Act of 2017''.

SEC. 2. ELIGIBILITY OF TRIBAL LIBRARIES AND QUALIFYING ANCHOR
              INSTITUTIONS FOR E-RATE SUPPORT.

    Section 254 of the Communications Act of 1934 (47 U.S.C. 254) is
amended--
            (1) in subsection (h)(4), by inserting ``, except as
        provided in subsection (m),'' before ``is a library or library
        consortium''; and
            (2) by adding at the end the following:
    ``(m) Eligibility of Tribal Libraries and Qualifying Anchor
Institutions for E-Rate Support.--
            ``(1) Definitions.--In this subsection--
                    ``(A) the term `broadband Internet access service'
                has the meaning given the term in section 8.2 of title
                47, Code of Federal Regulations, or any successor
                regulation;
                    ``(B) the term `E-rate program' means the universal
                service program for schools and libraries authorized
                under subsection (h)(1)(B), the rules of which are set
                forth under subpart F of part 54 of title 47, Code of
                Federal Regulations (or any successor regulation), as
                authorized under subsection (h)(2)(A);
                    ``(C) the term `E-rate support' means universal
                service discounts on eligible services in accordance
                with subpart F of part 54 of title 47, Code of Federal
                Regulations (or any successor regulation), as
                authorized under subsection (h)(2)(A);
                    ``(D) the term `Indian tribe' has the meaning given
                the term in section 20.1 of title 25, Code of Federal
                Regulations, or any successor regulation; and
                    ``(E) the term `qualifying anchor institution'
                means a facility owned by an Indian tribe, including a
                tribal government building, chapter house, longhouse,
                community center, senior center, or other similar
                public building.
            ``(2) Eligibility of tribal libraries for e-rate support.--
                    ``(A) Designation of tribal libraries as libraries
                eligible for e-rate support.--
                            ``(i) In general.--An Indian tribe that is
                        eligible for support under section 261 of the
                        Library Services and Technology Act (20 U.S.C.
                        9161) may designate a tribal library or tribal
                        library consortium as a library or consortium
                        that is eligible for E-rate support, without
                        regard to whether the library or library
                        consortium is eligible for assistance from a
                        State Library Administrative Agency under the
                        Library Services and Technology Act (20 U.S.C.
                        9121 et seq.), if the library or library
                        consortium is eligible for support from an
                        Indian tribe under such section 261.
                            ``(ii) Rule of construction.--Nothing in
                        clause (i) shall be construed to exempt a
                        tribal library from any requirement under the
                        E-rate program not described in that clause,
                        including the other requirements relating to
                        eligible recipients under section 54.501 of
                        title 47, Code of Federal Regulations (or any
                        successor regulation).
                    ``(B) Tribal anchor institution demonstration
                program.--
                            ``(i) In general.--The Commission, in
                        consultation with the Institute of Museum and
                        Library Services and any other agency with
                        relevant responsibilities, shall establish a
                        pilot program to be known as the `Tribal Anchor
                        Institution Program', under which the
                        Commission shall provide E-rate support to
                        Indian tribes for qualifying anchor
                        institutions designated by the Indian tribes.
                            ``(ii) Eligibility.--
                                    ``(I) In general.--To be eligible
                                to obtain E-rate support under this
                                subparagraph, a tribal government shall
                                not have an existing tribal library
                                eligible for the Schools and Libraries
                                Universal Service Support program
                                within the tribal community.
                                    ``(II) Requirements.--E-rate
                                support obtained under this
                                subparagraph shall only be available
                                for an Indian tribe if--
                                            ``(aa) the proposed
                                        qualifying anchor institution
                                        is exclusively owned by the
                                        Indian tribe; and
                                            ``(bb) the proposed
                                        qualifying anchor institution
                                        intends to deliver publicly
                                        available Internet access to
                                        students, teachers, librarians,
                                        and members of the community
                                        for educational purposes.
                                    ``(III) Rule of construction.--
                                Nothing in this clause shall be
                                construed to provide the Commission
                                with the authority to modify the
                                eligibility requirements described in
                                this clause.
                            ``(iii) Use of contributions.--Of the
                        amount collected for the Universal Service Fund
                        under subsection (d), $20,000,000 shall be made
                        available for each of the first 5 fiscal years
                        beginning after the date of enactment of the
                        Tribal Connect Act of 2017 to the Commission to
                        carry out this paragraph.
            ``(3) Training and technical assistance for tribal schools
        and libraries.--
                    ``(A) Annual reports.--The Commission shall direct
                the Administrator of the Schools and Libraries
                Universal Service Support program to submit an annual
                report to the Commission regarding the actions of the
                Schools and Libraries Universal Service Support program
                to ensure that tribal schools and libraries can
                participate fully and effectively in the E-rate
                program, including--
                            ``(i) outreach efforts targeted to tribal
                        schools and libraries to promote awareness of
                        the E-rate program;
                            ``(ii) specific E-rate training programs
                        for tribal schools and libraries; and
                            ``(iii) other technical assistance
                        initiatives regarding the program's application
                        process that are available to tribal schools
                        and libraries.
                    ``(B) Review of annual reports.--The Commission
                shall review each annual report required under
                subparagraph (A) to determine whether additional steps
                are necessary to ensure that tribal schools and
                libraries can participate fully and effectively in the
                E-rate program.
            ``(4) Coordination and performance measurement.--The
        Commission shall--
                    ``(A) improve the reliability of the data of the
                Commission relating to institutions that receive E-rate
                support by defining the term `tribal' on the
                application for E-rate support; and
                    ``(B)(i) develop performance goals and measures to
                track progress on achieving the strategic objective of
                the Commission of ensuring that all tribal libraries
                have affordable access to broadband Internet access
                service technologies for educational purposes for
                students, teachers, librarians, and members of the
                community; and
                    ``(ii) not later than 1 year after the date of
                enactment of this subsection, submit to Congress and
                make public a report on the goals and measures
                developed under clause (i).''.

Output: Tribal Connect Act of 2017 This bill amends the Communications Act of 1934 to expand the Schools and Libraries Universal Service Support (E-rate) program to include support for Indian tribal libraries that are eligible for support under the Library Services and Technology Act (LSTA), without regard to whether the libraries are eligible for assistance from state library administrative agencies under the LSTA. The E-rate program provides discounted telecommunications services to certain schools and libraries.  The Federal Communications Commission must establish a pilot Tribal Anchor Institution Program to provide E-rate support to tribes for institutions that are not schools or libraries, such as community centers. E-rate support may be provided to institutions designated by tribes if: (1) the tribes do not have existing libraries that are eligible for E-rate support; (2) the institutions are exclusively owned by the tribes; and (3) the institutions intend to deliver publicly available Internet access to students, teachers, librarians, and community members for educational purposes.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cure and Understanding through
Research for Alzheimer's Act of 2008'' or the ``La Cura Act of 2008''.

SEC. 2. FINDINGS.

    The Congress finds as follows:
            (1) The incidence and prevalence of Alzheimer's disease
        increase with age. Alzheimer's disease is currently the seventh
        leading cause of death of all ages in the United States (and
        the fifth leading cause of death for people over 65 years of
        age), with 5.2 million individuals in the United States living
        with Alzheimer's disease. Currently, one of each eight
        individuals in the United States over age 65 has Alzheimer's
        disease. Every 71 seconds, an individual in the United States
        develops Alzheimer's disease, and by 2050, every 33 seconds an
        individual in the United States will develop this disease. By
        2050, the number of individuals in the United States age 65 and
        over with Alzheimer's disease will range from 11 million to 16
        million individuals. It is projected that by 2050, more than 60
        percent of individuals in the United States with Alzheimer's
        disease will be age 85 or older.
            (2) The prevalence of Alzheimer's disease and dementia
        seems to be higher among individuals with fewer years of
        education. Individuals with fewer than 12 years of education
        have a 15 percent greater risk of developing dementia than
        individuals with 12 to 15 years of education and a 35 percent
        greater risk of developing dementia than individuals with more
        than 15 years of education.
            (3) Hispanics are the fastest growing population in the
        Nation and by 2050, will have a life expectancy of 87 years,
        longer than any other ethnic or racial group. The Hispanic
        community in the United States is projected to experience a
        six-fold increase in Alzheimer's disease (from fewer than
        200,000 to as many as 1.3 million) by 2050.
            (4) Hispanics may be at a greater risk of developing
        dementia than other ethnic or racial groups: Hispanics' 64-
        percent higher incidence of diabetes than non-Hispanic white
        Americans is of particular concern in light of new findings
        that diabetes is the one vascular risk factor that, in the
        absence of stroke, is related to an increased risk of
        Alzheimer's disease.
            (5) Research on disparities in Alzheimer's risk factors
        between Hispanic and other ethnic and racial groups is only
        beginning to sort out complex differences: for example, even in
        the absence of the APOE-e4 allele, the one known genetic risk
        factor for late onset Alzheimer's, Caribbean Hispanics have a
        cumulative risk for Alzheimer's twice that of non-Hispanic
        whites.
            (6) The shortage of bilingual health professionals,
        combined with the large population of monolingual Spanish-
        speaking seniors, make adequate testing and diagnosis of
        Alzheimer's among elderly Hispanics difficult and may lead to
        cultural biases in cognitive testing. Moreover, inadequate
        translation of diagnostic tools can lead to improper diagnoses,
        and there may be poor understanding of recommended treatment
        and self-care even among those who are properly diagnosed.
            (7) Hispanics are far more likely to be uninsured than any
        other ethnic group: the Bureau of the Census reports that 34.1
        percent of the Hispanic population in the United States is
        uninsured, compared to 10.8 percent for non-Hispanic whites and
        15.3 percent for all United States residents.
            (8) Lack of access to health care and a strong cultural
        commitment to caring for one's elders within the family are
        among the factors that make Hispanics with dementia less likely
        than non-Hispanics to see a physician and use related services
        provided by formal health professionals: delays in diagnosis
        and lack of early and consistent treatment can lead to higher
        levels of impairment and increased stress on family caregivers.
            (9) Hispanic elders are second most likely, after Asian
        Americans, to live with their families rather than in long term
        care facilities. More research is needed to better understand
        the effects of differing care settings on family caregivers and
        Alzheimer's patients.
            (10) Alzheimer's disease costs the United States $148
        billion each year in direct and indirect costs to business, the
        Medicare program, and the Medicaid program (not including
        private health insurance costs).

SEC. 3. NIH RESEARCH AND EDUCATION ON ALZHEIMER'S DISEASE.

    Subpart 5 of part C of title IV of the Public Health Service Act
(42 U.S.C. 285e et seq.) is amended by adding at the end the following
new section:

``SEC. 445J. NIH RESEARCH AND EDUCATION ON ALZHEIMER'S DISEASE.

    ``(a) Research Activities.--In conducting research relating to
Alzheimer's disease, the Director of the National Institutes of Health
shall ensure sufficient resources for activities relating to
Alzheimer's disease and Hispanic communities, including by--
            ``(1) increasing efforts in epidemiological work in
        Hispanic subgroups;
            ``(2) allocating resources to the National Institute on
        Aging Alzheimer's disease research centers and other academic
        centers involved in Alzheimer's disease research to increase
        participation of Hispanics and other under represented ethnic
        groups in research and clinical trials in sufficient numbers to
        draw valid conclusions; and
            ``(3) conducting social, behavioral, and health services
        research--
                    ``(A) to understand more fully the underlying
                reasons that Hispanic individuals delay diagnosis and
                underutilize services;
                    ``(B) to identify culturally and linguistically
                appropriate approaches for addressing such delays and
                underutilization; and
                    ``(C) to identify approaches for providing, and
                improving the quality of, culturally competent care.
    ``(b) Education Activities.--The Director of the National
Institutes of Health shall expand and intensify efforts of the National
Institutes of Health--
            ``(1) to educate communities about the importance of
        research relating to Alzheimer's disease; and
            ``(2) to respond effectively to cultural concerns about
        participation in such research, especially with respect to
        sensitive matters like the collection of brain tissue and
        genetic information.''.

SEC. 4. INCREASED FUNDING FOR ALZHEIMER'S DISEASE DEMONSTRATION GRANTS.

    Section 398B(e) of the Public Health Service Act (42 U.S.C. 280c-
5(e)) is amended--
            (1) by striking ``and such'' and inserting ``such''; and
            (2) by inserting before the period at the end ``,
        $25,000,000 for fiscal year 2009, and such sums as may be
        necessary for each of the fiscal years 2010 through 2013''.

SEC. 5. CDC OUTREACH AND EDUCATION.

    Part B of title III of the Public Health Service Act (42 U.S.C. 243
et seq.) is amended by inserting after section 317S the following:

``SEC. 317T. EDUCATION AND OUTREACH ON ALZHEIMER'S DISEASE.

    ``(a) Purposes.--The purposes of this section are the following:
            ``(1) To reduce the risk of Alzheimer's disease through
        reduction of vascular risk factors.
            ``(2) To encourage early recognition and diagnosis of
        dementia.
            ``(3) To train public health personnel to recognize,
        assess, diagnose, and treat Alzheimer's disease in ways that
        are culturally appropriate and supportive of families.
    ``(b) Education and Outreach.--To achieve the purposes of this
section, the Secretary, acting through the Centers for Disease Control
and Prevention, shall conduct an aggressive, evidence-based education
and outreach program to promote public awareness and risk reduction
with respect to Alzheimer's disease. In conducting the outreach
program, the Secretary shall consult with State Health Departments and
may consult with other appropriate entities, including the Alzheimer's
Association.
    ``(c) Emphasis.--In carrying out this section, the Secretary shall
give particular emphasis to education and outreach in Hispanic
populations.''.

Output:
Cure and Understanding through Research for Alzheimer's Act of 2008 or La Cura Act of 2008 - Amends the Public Health Service Act to require the Director of the National Institutes of Health (NIH) to ensure sufficient resources for activities relating to Alzheimer's disease and Hispanic communities, including by: (1) increasing efforts in epidemiological work in Hispanic subgroups; (2) allocating resources to the National Institute on Aging Alzheimer's disease research centers and other academic centers involved in such research to increase participation of Hispanics and other underrepresented ethnic groups in research and clinical trials in sufficient numbers to draw valid conclusions; and (3) conducting social, behavioral, and health services research to understand the underlying reasons why Hispanic individuals delay diagnosis and underutilize services, to identify culturally and linguistically appropriate approaches to address such delays and underutilization, and to identify approaches for providing, and improving the quality of, culturally competent care.

Requires the Director to expand and intensify NIH efforts to educate communities about the importance of research relating to Alzheimer's disease and to respond effectively to cultural concerns about participation in such research.

Authorizes appropriations for a program of grants to states to carry out demonstration programs related to Alzheimer's disease.

Requires the Secretary of Health and Human Services, acting through the Centers for Disease Control and Prevention (CDC), to conduct an aggressive, evidence-based education and outreach program to promote public awareness and risk reduction with respect to Alzheimer's disease, particularly to Hispanic populations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Health Care Consumer Protection Act
of 1995''.

SEC. 2. NOTIFICATION OF COVERAGE PROVIDED BY THE INSURER.

    (a) Notification to Current Enrollees.--An insurer providing health
insurance coverage under a health plan shall provide annual notice to
each current enrollee under such plan regarding the extent of the
coverage of the plan. Such notice shall be in writing and shall include
a copy of the contract between the insurer and enrollee, in addition to
information regarding the terms and conditions of the policy and the
rights and obligations of the parties including--
            (1) covered and excluded services, equipment, and devices;
            (2) copayments, deductibles, and premiums;
            (3) enrollee satisfaction statistics;
            (4) financial responsibility of the enrollee;
            (5) utilization review requirements;
            (6) a list of the usual, customary, and reasonable costs
        for procedures, tests, and examinations;
            (7) physician credentialing standards; and
            (8) the percentage of total annual premiums used to
        reimburse practitioners for health care provided to enrollees
        and the percentage used for administration and other costs
        incurred in administering the plan.
    (b) Notification to Potential Enrollees.--An insurer providing
health insurance coverage under a health plan shall, upon request,
provide notice to each potential enrollee under such plan regarding the
extent of the coverage of the plan. Such notice shall be in writing and
shall include a copy of the potential contract between the insurer and
potential enrollee, in addition to information regarding the terms and
conditions of the policy and the rights and obligations of the parties
information including the items listed in paragraphs (1) through (8) of
subsection (a).
    (c) Regulations for Failure To Provide Notification.--The Secretary
of Health and Human Services shall promulgate regulations to ensure
that an insurer providing health insurance coverage under a health plan
provide notification to current and potential enrollees as described in
subsections (a) and (b).

SEC. 3. DETERMINATION OF MEDICALLY NECESSARY AND APPROPRIATE TREATMENT.

    (a) In General.--Under a health plan, the determination of what is
medically necessary and appropriate for the health of a patient may be
made only by a health care practitioner who is--
            (1) licensed and practicing within the scope of the State
        practice act of the State in which the practitioner practices;
        and
            (2) directly involved in the care of such patient.
    (b) Insurance Coverage.--An insurer must pay for a service
determined, as described in subsection (a), to be medically necessary
and appropriate if the service is covered by the health plan.
    (c) Regulations To Deter Rewards, Penalties or Inducements.--The
Secretary of Health and Human Services shall promulgate regulations to
ensure that an insurer not offer monetary rewards, penalties, or
inducements to a licensed health care practitioner, or condition the
continued participation of a licensed health care practitioner in a
plan on the basis of the health care practitioner's decisions to limit
the availability of appropriate medical tests, services, or treatments.

SEC. 4. ENFORCEMENT AND PENALTIES.

    (a) Penalties.-- Any entity that offers a health plan that violates
the provisions of this Act shall be subject to a civil money penalty in
an amount to be determined by the Secretary of Health and Human
Services.
    (b) Process.--The provisions of section 1128A of the Social
Security Act (42 U.S.C. 1320a-7a) (other than subsections (a) and (b))
shall apply to civil money penalties under this section in the same
manner as they apply to a penalty or proceeding under section 1128A(a)
of such Act.

SEC. 5. PROHIBITION OF HOLD HARMLESS PROVISIONS.

    An insurer may not include provisions in a health plan to hold
itself harmless for any liability.

SEC. 6. PREEMPTION.

    A State may not establish or enforce standards for insurers or
health insurance coverage with respect to the subject matter of this
Act that are weaker than the standards established under this Act.

SEC. 7. DEFINITIONS.--

    For purposes of this Act:
            (1) Insurer.--The term ``insurer'' means an insurance
        company, insurance service, or insurance organization licensed
        to engage in the business of insurance in a State, and a health
        maintenance organization.
            (2) Health care practitioner.--The term ``health care
        practitioner'' has the meaning provided by section 11151 of
        title 42, United States Code.
            (3) Health insurance coverage.--The term ``health insurance
        coverage'' means any hospital or medical service policy or
        certificate, hospital or medical service plan contract, or
        health maintenance organization contract offered by an insurer.
            (4) Health plan.--The term ``health plan'' means a plan
        that provides health insurance coverage.
            (5) State.--The term ``State'' means any State, the
        District of Columbia, Puerto Rico, the Northern Mariana
        Islands, the Virgin Islands, American Samoa, and Guam.

SEC. 8. EFFECTIVE DATE.

    The provisions of this Act shall apply to all health plans offered,
sold, issued, or renewed after the date of the enactment of this Act.

Output:
Health Care Consumer Protection Act of 1995 - Requires health insurers to provide notice regarding the extent of plan coverage to enrollees annually and to potential enrollees on request.
Requires that, under a health plan, the determination of what is medically necessary and appropriate for a patient be made only by a health care practitioner directly involved in the patient's care. Requires an insurer to pay for a service that is so determined if the service is covered by the plan.  Mandates regulations to ensure against insurers offering monetary rewards, penalties, or inducements to a practitioner, or conditioning continued practitioner participation in the plan, on the basis of the practitioner's decisions to limit the availability of appropriate tests, services, or treatments.
Imposes a civil monetary penalty for violations of this Act.
Prohibits insurers from including provisions in a plan to hold itself harmless for liability.
Prohibits States from establishing or enforcing standards weaker than those of this Act.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Faith-Based Drug Treatment
Enhancement Act''.

SEC. 2. PREVENTION AND TREATMENT OF SUBSTANCE ABUSE; SERVICES PROVIDED
              THROUGH RELIGIOUS ORGANIZATIONS.

    Title V of the Public Health Service Act (42 U.S.C. 290aa et seq.)
is amended by adding at the end the following:

      ``Part G--Services Provided Through Religious Organizations

``SEC. 581. APPLICABILITY TO DESIGNATED PROGRAMS.

    ``(a) Designated Programs.--Subject to subsection (b), this part
applies to each program under this Act that makes awards of Federal
financial assistance to public or private entities for the purpose of
carrying out activities to prevent or treat substance abuse (in this
part referred to as a `designated program'). Designated programs
include the program under subpart II of part B of title XIX (relating
to formula grants to the States).
    ``(b) Limitation.--This part does not apply to any award of Federal
financial assistance under a designated program for a purpose other
than the purpose specified in subsection (a).
    ``(c) Definitions.--For purposes of this part (and subject to
subsection (b)):
            ``(1) Designated award recipient.--The term `designated
        award recipient' means a public or private entity that has
        received an award under a designated program (whether the award
        is a designated direct award or a designated subaward).
            ``(2) Designated direct award.--The term `designated direct
        award' means an award under a designated program that is
        received directly from the Federal Government.
            ``(3) Designated subaward.--The term `designated subaward'
        means an award of financial assistance made by a non-Federal
        entity, which award consists in whole or in part of Federal
        financial assistance provided through an award under a
        designated program.
            ``(4) Designated program.--The term `designated program'
        has the meaning given such term in subsection (a).
            ``(5) Financial assistance.--The term `financial
        assistance' means a grant, cooperative agreement, contract, or
        voucherized assistance.
            ``(6) Program beneficiary.--The term `program beneficiary'
        means an individual who receives program services.
            ``(7) Program participant.--The term `program participant'
        has the meaning given such term in section 582(a)(2).
            ``(8) Program services.--The term `program services' means
        treatment for substance abuse, or preventive services regarding
        such abuse, provided pursuant to an award under a designated
        program.
            ``(9) Religious organization.--The term `religious
        organization' means a nonprofit religious organization.
            ``(10) Voucherized assistance.--The term `voucherized
        assistance' means--
                    ``(A) a system of selecting and reimbursing program
                services in which--
                            ``(i) the beneficiary is given a document
                        or other authorization that may be used to pay
                        for program services;
                            ``(ii) the beneficiary chooses the
                        organization that will provide services to him
                        or her according to rules specified by the
                        designated award recipient; and
                            ``(iii) the organization selected by the
                        beneficiary is reimbursed by the designated
                        award recipient for program services provided;
                        or
                    ``(B) any other mode of financial assistance to pay
                for program services in which the program beneficiary
                determines the allocation of program funds through his
                or her selection of one service provider from among
                alternatives.

``SEC. 582. RELIGIOUS ORGANIZATIONS AS PROGRAM PARTICIPANTS.

    ``(a) In General.--
            ``(1) Scope of authority.--Notwithstanding any other
        provision of law, a religious organization--
                    ``(A) may be a designated award recipient;
                    ``(B) may make designated subawards to other public
                or nonprofit private entities (including other
                religious organizations);
                    ``(C) may provide for the provision of program
                services to program beneficiaries through the use of
                voucherized assistance; and
                    ``(D) may be a provider of services under a
                designated program, including a provider that accepts
                voucherized assistance.
            ``(2) Definition of program participant.--For purposes of
        this part, the term `program participant' means a public or
        private entity that has received a designated direct award, or
        a designated subaward, regardless of whether the entity
        provides program services. Such term includes an entity whose
        only participation in a designated program is to provide
program services pursuant to the acceptance of voucherized assistance.
    ``(b) Religious Organizations.--The purpose of this section is to
allow religious organizations to be program participants on the same
basis as any other nonprofit private provider without impairing the
religious character of such organizations, and without diminishing the
religious freedom of program beneficiaries.
    ``(c) Nondiscrimination Against Religious Organizations.--
            ``(1) Findings.--The Congress finds that the establishment
        clause of the first amendment to the Constitution of the United
        States does not require that--
                    ``(A) social-welfare programs discriminate against
                faith-based providers of services; or
                    ``(B) faith-based providers of services, as a
                prerequisite to participation in Federal programs,
                abandon their religious character and censor their
                religious expression.
            ``(2) Nondiscrimination.--Religious organizations are
        eligible to be program participants on the same basis as any
        other nonprofit private organization. Neither the Federal
        Government nor a State receiving funds under such programs
        shall discriminate against an organization that is or applies
        to be a program participant on the basis that the organization
        has a religious character.
    ``(d) Religious Character and Freedom.--
            ``(1) Religious organizations.--Except as provided in this
        section, any religious organization that is a program
        participant shall retain its independence from Federal, State,
        and local government, including such organization's control
        over the definition, development, practice, and expression of
        its religious beliefs.
            ``(2) Additional safeguards.--Neither the Federal
        Government nor a State shall require a religious organization
        to--
                    ``(A) alter its form of internal governance; or
                    ``(B) remove religious art, icons, scripture, or
                other symbols;
        in order to be a program participant.
    ``(e) Nondiscrimination in Employment.--
            ``(1) In general.--Except as provided in paragraph (2),
        nothing in this section shall be construed to modify or affect
        the provisions of any other Federal or State law or regulation
        that relates to discrimination in employment on the basis of
        religion.
            ``(2) Exception.--A religious organization that is a
        program participant may require that an employee rendering
        program services adhere to--
                    ``(A) the religious beliefs and practices of such
                organization; and
                    ``(B) any rules of the organization regarding the
                use of drugs or alcohol.
    ``(f) Rights of Program Beneficiaries.--
            ``(1) Objections regarding religious organizations.--With
        respect to an individual who is a program beneficiary or a
        prospective program beneficiary, if the individual objects to a
        program participant on the basis that the participant is a
        religious organization, the following applies:
                    ``(A) If the organization received a designated
                direct award, the organization shall arrange for the
                individual to receive program services through an
                alternative entity.
                    ``(B) If the organization received a designated
                subaward, the non-Federal entity that made the subaward
                shall arrange for the individual to receive the program
                services through an alternative program participant.
                    ``(C) If the organization is providing services
                pursuant to voucherized assistance, the designated
                award recipient that operates the voucherized
                assistance program shall arrange for the individual to
                receive the program services through an alternative
                provider.
                    ``(D) Arrangements under any of subparagraphs (A)
                through (C) with an alternative entity shall provide
                for program services the monetary value of which is not
                less than the monetary value of the program services
                that the individual would have received from the
                religious organization involved.
            ``(2) Nondiscrimination.--
                    ``(A) In general.--Except as provided in
                subparagraph (B) or as otherwise provided in law, a
                religious organization that is a program participant
                shall not in providing program services discriminate
                against a program beneficiary on the basis of religion
                or religious belief.
                    ``(B) Limitation.--A religious organization that is
                a program participant may require a program beneficiary
                who has elected in accordance with paragraph (1) to
                receive program services from such organization--
                            ``(i) to actively participate in religious
                        practice, worship, and instruction; and
                            ``(ii) to follow rules of behavior devised
                        by the organizations that are religious in
                        content or origin.
    ``(g) Fiscal Accountability.--
            ``(1) In general.--Except as provided in paragraph (2), any
        religious organization that is a program participant shall be
        subject to the same regulations as other recipients of awards
        of Federal financial assistance to account, in accordance with
        generally accepted auditing principles, for the use of the
        funds provided under such awards.
            ``(2) Limited audit.--With respect to the award involved,
        if a religious organization that is a program participant
        maintains the Federal funds in a separate account from non-
        Federal funds, then only the Federal funds shall be subject to
        audit.
    ``(h) Compliance.--With respect to compliance with this section by
an agency, a religious organization may obtain judicial review of
agency action in accordance with chapter 7 of title 5, United States
Code.

``SEC. 583. LIMITATIONS ON USE OF FUNDS FOR CERTAIN PURPOSES.

    ``(a) In General.--Except as provided in subsection (b), no funds
provided directly to an entity under a designated program shall be
expended for sectarian worship or instruction.
    ``(b) Exception.--Subsection (a) shall not apply to assistance
provided to or on behalf of a program beneficiary if the beneficiary
may choose where such assistance is redeemed or allocated.

``SEC. 584. ADMINISTRATION OF PROGRAM AND TREATMENT OF FUNDS.

    ``(a) Funds Not Aid to Institutions.--Financial assistance under a
designated program provided to or on behalf of program beneficiaries is
aid to the beneficiary, not to the organization providing program
services. The receipt by a program beneficiary of program services at
the facilities of the organization shall not constitute Federal
financial assistance to the organization involved.
    ``(b) Prohibition on State Discrimination in Use of Funds.--No
provision in any State constitution or State law shall be construed to
prohibit the expenditure of Federal funds under a designated program in
a religious facility or by a religious organization that is a program
participant. If a State law or constitution would prevent the
expenditure of State or local public funds in such a facility or by
such an organization, then the State or local government shall
segregate the Federal funds from State or other public funds for
purposes of carrying out the designated program.

``SEC. 585. EDUCATIONAL REQUIREMENTS FOR PERSONNEL IN DRUG TREATMENT
              PROGRAMS.

    ``(a) Findings.--The Congress finds that--
            ``(1) establishing formal educational qualification for
        counselors and other personnel in drug treatment programs may
        undermine the effectiveness of such programs; and
            ``(2) such formal educational requirements for counselors
        and other personnel may hinder or prevent the provision of
        needed drug treatment services.
    ``(b) Limitation on Educational Requirements of Personnel.--
            ``(1) Treatment of religious education.--If any State or
        local government that is a program participant imposes formal
        educational qualifications on providers of program services,
        including religious organizations, such State or local
        government shall treat religious education and training of
        personnel as having a critical and positive role in the
        delivery of program services. In applying educational
        qualifications for personnel in religious organizations, such
        State or local government shall give credit for religious
        education and training equivalent to credit given for secular
        course work in drug treatment or any other secular subject that
        is of similar grade level and duration.
            ``(2) Restriction of discrimination requirements.--
                    ``(A) In general.--Subject to paragraph (1), a
                State or local government that is a program participant
                may establish formal educational qualifications for
                personnel in organizations providing program services
                that contribute to success in reducing drug use among
                program beneficiaries.
                    ``(B) Exception.--The Secretary shall waive the
                application of any educational qualification imposed
                under subparagraph (A) for an individual religious
                organization, if the Secretary determines that--
                            ``(i) the religious organization has a
                        record of prior successful drug treatment for
                        at least the preceding 3 years;
                            ``(ii) the educational qualifications have
                        effectively barred such religious organization
                        from becoming a program provider;
                            ``(iii) the organization has applied to the
                        Secretary to waive the qualifications; and
                            ``(iv) the State or local government has
                        failed to demonstrate empirically that the
                        educational qualifications in question are
                        necessary to the successful operation of a drug
                        treatment program.''.

Output:
Faith-Based Drug Treatment Enhancement Act - Amends the Public Health Service Act to declare that the amendments made by this Act apply to each program that makes awards of Federal financial assistance to prevent or treat substance abuse.
Allows, notwithstanding any other provision of law, a religious organization to be an award recipient, make subawards, provide services through vouchers, or accept vouchers for providing services. Makes religious organizations eligible on the same basis as any other nonprofit private organization.  Prohibits Federal or State: (1) discrimination against an organization on the basis that the organization has a religious character; and (2) requirements that a religious organization, in order to be a program participant, remove religious art, icons, scripture, or other symbols.
Requires a religious organization to arrange for services through an alternative entity if an individual objects to the religious organization.  Allows a religious organization to require a beneficiary who has elected to receive services from the organization to actively participate in religious practice, worship, and instruction.
Prohibits using funds for sectarian worship or instruction, unless the beneficiary may choose where the assistance is redeemed or allocated.
Declares that assistance to or on behalf of a beneficiary is aid to the beneficiary and not to the organization.  Requires, if a State law or constitution would prevent the expenditure of State or local funds by religious organizations, that the Federal funds shall be segregated from State or other public funds.
Requires, for personnel working in religious organization drug treatment programs, giving credit for religious education and training equivalent to credit given for secular course work.  Mandates waiver of educational requirements if the religious organization has a record of successful drug treatment and the State or local government fails to demonstrate empirically that the educational qualifications are necessary.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Reform Act of 2010''
or the ``Not Too Small to Succeed in Business Act of 2010''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Small businesses are a vital part of the economy of the
        United States.
            (2) The 26,800,000 small businesses in the United States
        account for more than 99.7 percent of all employer firms.
            (3) Small businesses employ just over half of all private
        sector employees.
            (4) Four million one-hundred thousand small businesses
        owned by individuals who are members of economically
        disadvantaged groups generate approximately $694,000,000,000 in
        revenues and employ approximately 4,800,000 individuals each
        year.
            (5) Small businesses need help to remain competitive in the
        global economy, particularly during difficult economic times.
            (6) Economically disadvantaged-owned businesses receive
        less than 7 percent of venture capital.
            (7) Seventy percent of small businesses survive at least 2
        years, but less than half survive 5 years.
            (8) The Small Business Administration was established in
        1953 by the Federal Government to aid, counsel, assist, and
        protect the interests of small business concerns, to preserve
        free competitive enterprise, and to maintain and strengthen the
        overall economy of the United States.
            (9) The Small Business Administration assists firms owned
        and controlled by economically disadvantaged individuals to
        enter the economic mainstream by providing firm-specific
        analysis, counseling, management training, professional
        consulting and monitoring services, and access to business
        development opportunities under section 8(a) of the Small
        Business Act.
            (10) Although the program under section 8(a) is well
        intended, the problems of the program are well known.
            (11) The program under section 8(a) has a record of
        graduating companies that are not sufficiently prepared to
        compete for contracts with large and established companies in
        the private sector, resulting in a large number of former
        participants in the program failing to remain in business
        shortly after leaving the program.
            (12) The problem of graduating companies from the program
        under section 8(a) that are not sufficiently prepared to
        compete for contracts with large and established companies in
        the private sector is caused by the reliance of the Small
        Business Administration on outdated measures of adjusted gross
        income and net worth in determining whether a company
        participating in the program continues to be economically
        disadvantaged.
            (13) Reliance by the Small Business Administration on
        measures that do not reflect contemporary conditions has had,
        and will continue to have, the unintended consequence of
        keeping small businesses too small to succeed, which is as
        undesirable as protecting companies that are too big to fail.

SEC. 3. IMPROVEMENT OF PROGRAM UNDER SECTION 8(A) OF THE SMALL BUSINESS
              ACT.

    (a) Period of Eligibility.--
            (1) Extension.--Section 7(j)(15) of the Small Business Act
        (15 U.S.C. 636(j)(15)) is amended--
                    (A) in the matter preceding subparagraph (A) by
                striking ``nine years'' and inserting ``11 years''; and
                    (B) in subparagraph (B) by striking ``five years''
                and inserting ``7 years''.
            (2) Completed periods.--A small business concern that
        completed a 9-year period of participation in the program under
        section 8(a) of the Small Business Act (15 U.S.C. 637(a)) prior
        to the date of enactment of this Act and that is otherwise
        eligible to participate in such program except for having
        completed such 9-year period, and current net worth exceeds
        $750,000 but still less than $2,250,000, may participate in
        such program during the 2-year period beginning on the date of
        enactment of this Act.
    (b) Net Worth and Income Limitations.--
            (1) Increase.--Section 8(a)(6)(A) of the Small Business Act
        (15 U.S.C. 637(a)(6)(A)) is amended by inserting after
        ``disadvantaged individual.'' the following: ``For purposes of
        eligibility for admission as a Program Participant the net
        worth of such individual may be any amount not exceeding
        $750,000 and for purposes of continued eligibility after
        admission the net worth of such individual may be any amount
        not exceeding $2,250,000. For purposes of eligibility for
        admission as a Program Participant and continued eligibility
        after admission, the modified adjusted gross income (as such
        term is defined in section 25A(d)(3) of the Internal Revenue
        Code of 1986) of such individual for an applicable taxable year
        may be any amount not exceeding $500,000.''.
            (2) Completed periods of participation.--If the
        Administrator of the Small Business Administration graduated a
        small business concern from the program under section 8(a) of
        the Small Business Act (15 U.S.C. 637(a)) prior to the date of
        enactment of this Act as a result of a determination that such
        concern did not meet standards relating to economic
        disadvantage and such concern meets requirements under such
        section as amended by this Act, such concern may participate in
        such program for a period--
                    (A) of 11 years less the period of time such
                concern previously participated in such program; and
                    (B) beginning on the date of enactment of this Act.

Output:
Small Business Reform Act of 2010 or Not Too Small to Succeed in Business Act of 2010 - Amends the Small Business Act to extend from: (1) 9 to 11 years the period that a small business may receive developmental assistance under the Minority Small Business and Capital Ownership Development Program (Program); and (2) five to seven years the period that such a small business may spend in the Program's transitional stage. Allows small businesses that previously completed the 9-year period, above, and whose current net worth exceeds $750,000 but is less than $2.25 million to participate for an additional two years.

Sets net worth limits for individual Program participants at: (1) $750,000, for Program admission; (2) $2.25 million, for continued Program participation after admission; and (3) $500,000 adjusted gross income, for Program admission and continued eligibility.

Provides that, if the Administrator of the Small Business Administration (SBA) graduated a small business from the Program prior to the date of enactment of this Act on the basis that the small business did not meet standards relating to economic disadvantage and the small business now meets such standards, the small business may participate in the Program for 11 years less any period of previous participation.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans' Education and Training Act
of 1994''.

SEC. 2. FLIGHT TRAINING.

    (a) Active Duty Program.--Section 3034(d) of title 38, United
States Code, is amended--
            (1) by striking out paragraph (2);
            (2) by striking out ``(d)(1)'' and inserting in lieu
        thereof ``(d)''; and
            (3) by redesignating subparagraphs (A), (B), and (C) as
        paragraphs (1), (2), and (3), respectively.
    (b) Post-Vietnam Era.--Section 3241(b) of such title is amended--
            (1) by striking out paragraph (2);
            (2) by striking out ``(b)(1)'' and inserting in lieu
        thereof ``(b)''; and
            (3) by redesignating subparagraphs (A), (B), and (C) as
        paragraphs (1), (2), and (3), respectively.
    (c) Reserve Program.--Section 2136(c) of title 10, United States
Code, is amended--
            (1) by striking out paragraph (2);
            (2) by striking out ``(c)(1)'' and inserting in lieu
        thereof ``(c)''; and
            (3) by redesignating subparagraphs (A), (B), and (C) as
        paragraphs (1), (2), and (3), respectively.

SEC. 3. TRAINING AND REHABILITATION FOR VETERANS WITH SERVICE-CONNECTED
              DISABILITIES.

    (a) Rehabilitation Resources.--Section 3115 of title 38, United
States Code, is amended--
            (1) in subsection (a)(1), by striking ``assistance,'' and
        inserting in lieu thereof ``assistance or any federally
        recognized Indian tribe,'';
            (2) in subsection (a)(4), by inserting ``any federally
        recognized Indian tribe,'' after ``contributions,''; and
            (3) by adding at the end the following:
    ``(c) As used in this section, the term `federally recognized
Indian tribe' means any Indian tribe, band, nation, pueblo, or other
organized group or community, including any Alaska Native village or
regional corporation as defined in or established pursuant to the
Alaska Native Claims Settlement Act, which is recognized as eligible
for the special programs and services provided by the United States to
Indians because of their status as Indians.''.
    (b) Allowances.--Section 3108(c)(2) of such title is amended by
inserting ``or federally recognized Indian tribe'' after ``local
government agency''.
    (c) Technical Correction.--(1) Section 404(b) of the Veterans'
Benefits Act of 1992 (106 Stat. 4338) is amended by striking out the
period at the end thereof and inserting in lieu thereof ``, but shall
not apply to veterans and other persons who originally applied for
assistance under chapter 31 of title 38, United States Code, before
November 1, 1990.''.
    (2) The amendment made by paragraph (1) shall take effect as of
October 29, 1992.

SEC. 4. ALTERNATIVE TEACHER CERTIFICATION PROGRAMS.

    (a) In General.--Section 3452(c) of title 38, United States Code,
is amended by adding at the end the following: ``For the period ending
on September 30, 1996, such term includes entities that provide
training required for completion of any State-approved alternative
teacher certification program (as determined by the Secretary).''.
    (b) Clarifying Amendment.--Section 3002 of title 38, United States
Code, is amended by adding at the end thereof the following:
            ``(8) The term `educational institution' has the meaning
        given such term in section 3452(c) of this title.''.
    (c) Effective Date.--The amendments made by this section shall be
effective on the date of enactment of this Act.

SEC. 5. EDUCATION OUTSIDE THE UNITED STATES.

    (a) In General.--The first sentence of section 3476 of title 38,
United States Code, is amended to read as follows: ``An eligible
veteran may not enroll in any course offered by an educational
institution not located in a State unless that educational institution
is an approved institution of higher learning and the course is
approved by the Secretary.''.
    (b) Effective Date.--The amendment made by subsection (a) shall
apply with respect to courses approved on or after the date of the
enactment of this Act.

SEC. 6. CORRESPONDENCE COURSES.

    (a) Approval of Programs of Education.--(1) Section 3672 of title
38, United States Code, is amended by adding at the end the following:
    ``(e) A program of education exclusively by correspondence, and the
correspondence portion of a combination correspondence-residence course
leading to a vocational objective, that is offered by an educational
institution (as defined in section 3452(c) of this title) may be
approved only if (1) the educational institution is accredited by an
agency recognized by the Secretary of Education, and (2) at least 50
percent of those pursuing such a program or course require six months
or more to complete the program or course.''.
    (2)(A) Section 3675(a)(2)(B) of such title is amended by striking
out ``A State'' and inserting in lieu thereof ``Except as provided in
section 3672(e), a State''.
    (B) Section 3680(a) of such title is amended--
            (i) by striking out ``; or'' at the end of paragraph (3)
        and inserting in lieu thereof a period; and
            (ii) by striking out paragraph (4).
    (C) Section 3686(c) of such title is amended by striking out
``(other than one subject to the provisions of section 3676 of this
title)''.
    (b) Effective Date.--The amendments made by subsection (a) shall
apply with respect to programs of education exclusively by
correspondence and to correspondence-residence courses commencing after
90 days after the date of the enactment of this Act.

SEC. 7. STATE APPROVING AGENCIES.

    (a) Reimbursement.--(1) Section 3674(a)(4) of title 38, United
States Code, is amended by striking out ``$12,000,000'' each place it
appears and inserting in lieu thereof ``$13,000,000''.
    (2) The amendment made by subsection (a) shall apply with respect
to services provided under such section after September 30, 1994.
    (b) Elimination of Report to Congress Requirement.--Section
3674(a)(3) of such title is amended--
            (1) by striking out subparagraph (B); and
            (2) by striking out ``(3)(A)'' and inserting in lieu
        thereof ``(3)''.
    (c) Evaluation of Agency Performance.--Section 3674A(a) of such
title is amended by striking out paragraph (3) and redesignating
paragraphs (4) and (5) as paragraphs (3) and (4), respectively.

SEC. 8. MEASUREMENT OF COURSES.

    Section 3688(b) of title 38, United States Code, is amended--
            (1) by striking out ``this chapter or'' and inserting in
        lieu thereof ``this chapter,''; and
            (2) by inserting before the period at the end thereof the
        following: ``, or chapter 106 of title 10''.

SEC. 9. VETERANS' ADVISORY COMMITTEE ON EDUCATION.

    Section 3692 of title 38, United States Code, is amended--
            (1) in subsections (a) and (b)--
                    (A) by striking out ``34,'' both places it appears;
                and
                    (B) by striking out ``title.'' and inserting in
                lieu thereof ``title and chapter 106 of title 10.''
                both places it appears; and
            (2) in subsection (c), by striking out ``1994'' and
        inserting in lieu thereof ``2003''.

SEC. 10. CONTRACT EDUCATIONAL AND VOCATIONAL COUNSELING.

    (a) Payment Limitation.--Section 3697(b) of title 38, United States
Code, is amended by striking out ``$5,000,000'' and inserting in lieu
thereof ``$6,000,000''.
    (b) Effective Date.--The amendment made by subsection (a) shall
take effect on October 1, 1994.

SEC. 11. SERVICE MEMBERS OCCUPATIONAL CONVERSION AND TRAINING ACT OF
              1992.

    (a) Period of Training.--(1) Section 4485(d) of the Service Members
Occupational Conversion and Training Act of 1992 (106 Stat. 2759; 10
U.S.C. 1143 note) is amended by striking out ``or more than 18
months''.
    (2)(A) Section 4486(d)(2) of such Act (102 Stat. 2760; 10 U.S.C.
1143 note) is amended by striking out the period at the end thereof and
inserting in lieu thereof the following: ``in the community for the
entire period of training of the eligible person.''.
    (B) The amendment made by subparagraph (A) shall apply with respect
to programs of training under the Service Members Occupational
Conversion and Training Act of 1992 beginning after the date of
enactment of this Act.
    (b) Payments.--Section 4487 of such Act (106 Stat. 2762; 10 U.S.C.
1143 note) is amended--
            (1) in subsection (a)(1)--
                    (A) by striking out ``subparagraph (B)'' in
                subparagraph (A) and inserting in lieu thereof
                ``subparagraphs (B) and (C)'';
                    (B) by inserting before the period at the end of
                subparagraph (A) the following: ``but in no event to
                exceed 18 months (or the equivalent training hours)'';
                and
                    (C) by adding at the end thereof the following new
                subparagraph:
                    ``(C) Assistance may be paid under this subtitle on
                behalf of an eligible person to that person's employer
                for training under two or more programs of job training
                under this subtitle if such employer has not received
                (or is not due) on that person's behalf assistance in
                an amount aggregating the applicable amount set forth
                in subparagraph (B).''; and
            (2) in subsection (b)(3), by inserting before the period at
        the end thereof ``, or upon the completion of the 18th month of
        training under the last training program approved for the
        person's pursuit with that employer under this subtitle,
        whichever is earlier''.
    (c) Entry Into Program of Job Training.--Section 4488(a) of such
Act (106 Stat. 2764; 10 U.S.C. 1143 note) is amended by striking out
the third sentence thereof and inserting in lieu thereof ``The eligible
person may begin such program of job training with the employer on the
day that notice is transmitted to such official by means prescribed by
such official. However, assistance under this subtitle may not be
provided to the employer if such official, within two weeks after the
date on which such notice is transmitted, disapproves the eligible
person's entry into that program of job training in accordance with
this section.''.

            Passed the House of Representatives August 1, 1994.

            Attest:

                                           DONNALD K. ANDERSON,

                                                                 Clerk.

Output:
Veterans' Education and Training Act of 1994 - Provides for the continued use (currently terminates at the end of FY 1994) of veterans' basic educational assistance for approved flight training for regular veterans, post-Vietnam era veterans, and members of the reserves.
(Sec. 3) Authorizes the Secretary of Veterans Affairs to use the facilities of any federally recognized Indian tribe in providing training or work experience for veterans with service-connected disabilities.  Allows for the payment of a subsistence allowance to veterans performing training or work on the facilities of such an Indian tribe.
(Sec. 4) Includes within the definition of "educational institution" for purposes of the provision of educational assistance to veterans, until September 31, 1996, entities that provide training required for the completion of any State-approved alternative teacher certification program.
(Sec. 5) Prohibits a veteran eligible for educational assistance from enrolling in any course at an institution outside the United States unless the institution is an approved institution of higher learning and the course is approved by the Secretary.
(Sec. 6) Provides for the conditional approval of correspondence courses as courses for which veterans' educational assistance may be provided.
(Sec. 7) Increases from $12 million to $13 million the annual limit on the amount authorized to be provided to State and local educational agencies for furnishing courses of education to veterans under the educational assistance program.  Removes an educational agency reporting requirement with respect to the provision of such services.
(Sec. 9) Continues the Veterans' Advisory Committee on Education through December 31, 2003.
(Sec. 10) Increases from $5 million to $6 million the annual funding ceiling for veterans' educational and vocational counseling services obtained by the Department of Veterans Affairs.
(Sec. 11) Amends the Service Members Occupational Conversion and Training Act of 1992 to:  (1) repeal the 18-month limit on training under such Act for employment in stable and permanent positions; (2) revise certain certification requirements under such training program; (3) allow assistance to be paid on behalf of eligible persons for training under two or more training programs if the per-person annual training limit is not exceeded; and (4) allow a person to enter into a job training program on the day that official employer notification is given (currently, the person must wait two weeks after such notification).


Input:
SECTION 1. MODIFICATIONS TO RULES FOR FRACTIONAL GIFTS.

    (a) Income Tax.--
            (1) Additional requirements for deduction.--Paragraph (1)
        of section 170(o) of the Internal Revenue Code of 1986 is
        amended to read as follows:
            ``(1) Denial of deduction in certain cases.--
                    ``(A) In general.--No deduction shall be allowed
                for a contribution of an undivided portion of a
                taxpayer's entire interest in tangible personal
                property unless--
                            ``(i) all interests in the property are
                        held immediately before such contribution by--
                                    ``(I) the taxpayer, or
                                    ``(II) the taxpayer and the donee,
                            ``(ii) in the case of an initial fractional
                        contribution, such contribution is an undivided
                        portion of not less than 10 percent of all
                        interests in the property,
                            ``(iii) in the case of an initial
                        fractional contribution, the contribution is
                        made pursuant to a written binding contract
                        which requires the donor--
                                    ``(I) to contribute not less than
                                20 percent of all interests in the
                                property on or before the date that is
                                11 years after the date of the initial
                                fractional contribution, and
                                    ``(II) to contribute all of the
                                interests in such property to the donee
                                (or if such donee is no longer in
                                existence, to any person described in
                                subsection (c)) on or before the
                                earlier of the date of the death of the
                                donor or the date which is 20 years
                                after the date of the initial
                                fractional contribution, and
                            ``(iv) if the value of the tangible
                        personal property with respect to which the
                        undivided portion of the taxpayer's entire
                        interest relates is greater than $1,000,000 (or
                        such greater amount as determined by the
                        Secretary), the taxpayer attaches to the return
                        for the taxable year in which such contribution
                        is made a statement of value obtained from the
                        Internal Revenue Service.
                    ``(B) Exceptions.--The Secretary may, by
                regulation, provide for exceptions to subparagraph
                (A)(i) in cases where all persons who hold an interest
                in the property make proportional contributions of an
                undivided portion of the entire interest held by such
                persons. Such regulations may modify the requirements
                of clauses (ii) and (iii) of subparagraph (A) to the
                extent necessary to carry out the purposes of this
                subparagraph.''.
            (2) Valuation of subsequent gifts.--Paragraph (2) of
        section 170(o) of such Code is amended to read as follows:
            ``(2) Valuation of subsequent gifts.--In the case of any
        additional contribution, the fair market value of such
        contribution shall be determined by multiplying--
                    ``(A) the fair market value of all of the donor's
                interest in the property immediately before the
                additional contribution, and
                    ``(B) the interest in the property (expressed as a
                percentage) contributed in such additional
                contribution.''.
            (3) Recapture of deduction.--Paragraph (3) of section
        170(o) of such Code is amended--
                    (A) by redesignating subparagraph (B) as
                subparagraph (C), and
                    (B) by striking subparagraph (A) and inserting the
                following:
                    ``(A) Recapture.--The Secretary shall provide for
                the recapture of the amount of any deduction allowed
                under this section (plus interest) with respect to any
                contribution of an undivided portion of a taxpayer's
                entire interest in tangible personal property--
                            ``(i) in any case in which the donor fails
                        to meet the requirements described in paragraph
                        (1)(A)(iii), and
                            ``(ii) in any case where such property is
                        not in the physical possession of the donee and
                        used in a use which is related to a purpose or
                        function constituting the basis for the donee
                        organization's exemption under section 501
                        during any applicable period for a period of
                        time which bears substantially the same ratio
                        to 5 years as--
                                    ``(I) the percentage of the
                                undivided interest of the donee in the
                                property (determined on the day after
                                such contribution was made), bears to
                                    ``(II) 100 percent.
                    ``(B) Applicable period.--For purposes of
                subparagraph (A), the applicable period means--
                            ``(i) the 5-year period beginning on the
                        date of the later of the initial fractional
                        contribution, and
                            ``(ii) each subsequent 5-year period
                        occurring during the 20-year period described
                        in paragraph (1)(A)(iii)(II).''.
    (b) Estate Tax.--Paragraph (1) of section 2055(g) of the Internal
Revenue Code of 1986 is amended to read as follows:
            ``(1) Valuation of subsequent gifts.--In the case of any
        additional contribution, the fair market value of such
        contribution shall be determined by multiplying--
                    ``(A) the fair market value of all of the donor's
                interest in the property immediately before the
                additional contribution, and
                    ``(B) the interest in the property (expressed as a
                percentage) contributed in such additional
                contribution.''.
    (c) Gift Tax.--
            (1) Additional requirements for deduction.--Paragraph (1)
        of section 2522(e) of the Internal Revenue Code of 1986 is
        amended to read as follows:
            ``(1) Denial of deduction in certain cases.--
                    ``(A) In general.--No deduction shall be allowed
                for a contribution of an undivided portion of a
                taxpayer's entire interest in tangible personal
                property unless--
                            ``(i) all interests in the property are
                        held immediately before such contribution by--
                                    ``(I) the taxpayer, or
                                    ``(II) the taxpayer and the donee,
                            ``(ii) in the case of an initial fractional
                        contribution, such contribution is an undivided
                        portion of not less than 10 percent of all
                        interests in the property,
                            ``(iii) in the case of an initial
                        fractional contribution, the contribution is
                        made pursuant to a written binding contract
                        which requires the donor--
                                    ``(I) to contribute not less than
                                20 percent of all interests in the
                                property on or before the date that is
                                11 years after the date of the initial
                                fractional contribution, and
                                    ``(II) to contribute all of the
                                interests in such property to the donee
                                (or if such donee is no longer in
                                existence, to any person described in
                                section 170(c)) on or before the
                                earlier of the date of the death of the
                                donor or the date which is 20 years
                                after the date of the initial
                                fractional contribution, and
                            ``(iv) if the value of the tangible
                        personal property with respect to which the
                        undivided portion of the taxpayer's entire
                        interest relates is greater than $1,000,000 (or
                        such greater amount as determined by the
                        Secretary), the taxpayer attaches to the return
                        for the taxable year in which such contribution
                        is made a statement of value obtained from the
                        Internal Revenue Service.
                    ``(B) Exceptions.--The Secretary may, by
                regulation, provide for exceptions to subparagraph
                (A)(i) in cases where all persons who hold an interest
                in the property make proportional contributions of an
                undivided portion of the entire interest held by such
                persons. Such regulations may modify the requirements
                of clauses (ii) and (iii) of subparagraph (A) to the
                extent necessary to carry out the purposes of this
                subparagraph.''.
            (2) Valuation of subsequent gifts.--Paragraph (2) of
        section 2522(e) of such Code is amended to read as follows:
            ``(2) Valuation of subsequent gifts.--In the case of any
        additional contribution, the fair market value of such
        contribution shall be determined by multiplying--
                    ``(A) the fair market value of all of the donor's
                interest in the property immediately before the
                additional contribution, and
                    ``(B) the interest in the property (expressed as a
                percentage) contributed in such additional
                contribution.''.
            (3) Recapture of deduction.--Paragraph (3) of section
        2522(e) of such Code is amended--
                    (A) by redesignating subparagraph (B) as
                subparagraph (C), and
                    (B) by striking subparagraph (A) and inserting the
                following:
                    ``(A) Recapture.--The Secretary shall provide for
                the recapture of the amount of any deduction allowed
                under this section (plus interest) with respect to any
                contribution of an undivided portion of a taxpayer's
                entire interest in tangible personal property--
                            ``(i) in any case in which the donor fails
                        to meet the requirements described in paragraph
                        (1)(A)(iii), and
                            ``(ii) in any case where such property is
                        not in the physical possession of the donee and
                        used in a use which is related to a purpose or
                        function constituting the basis for the donee
                        organization's exemption under section 501
                        during any applicable period for a period of
                        time which bears substantially the same ratio
                        to 5 years as--
                                    ``(I) the percentage of the
                                undivided interest of the donee in the
                                property (determined on the day after
                                such contribution was made), bears to
                                    ``(II) 100 percent.
                    ``(B) Applicable period.--For purposes of
                subparagraph (A), the applicable period means--
                            ``(i) the 5-year period beginning on the
                        date of the later of the initial fractional
                        contribution, and
                            ``(ii) each subsequent 5-year period
                        occurring during the 20-year period described
                        in paragraph (1)(A)(iii)(II).''.
    (d) Return Requirement.--Section 6033 of the Internal Revenue Code
of 1986 is amended by redesignating subsection (m) as subsection (n)
and by inserting after subsection (l) the following new subsection:
    ``(m) Additional Provisions Relating to Organizations Described in
Section 170(c).--Every organization described in section 170(c) shall,
on any return required under subsection (a), list each charitable
contribution received by the organization during the period covered by
the return which represents a contribution of an undivided portion of a
taxpayer's entire interest in tangible personal property and provide
such other information with respect to such contribution as required by
the Secretary.''.
    (e) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the
        amendments made by this section shall apply to contributions,
        bequests, and gifts made after the date of the enactment of
        this Act.
            (2) Return requirement.--The amendments made by subsection
        (d) shall apply to returns for taxable years ending after the
        date of the enactment of this Act.
    (f) Transition Rule.--In the case of any additional contribution
(as defined in section 170(o)(4) of the Internal Revenue Code of 1986)
with respect to an initial fractional contribution (as defined in such
section) made after August 17, 2006, and before the date of the
enactment of this Act--
            (1) except for purposes of determining the fair market
        value of such contribution under sections 170(o)(2),
        2055(g)(1), and 2522(e)(2) of the Internal Revenue Code of 1986
        (as such sections were amended by this Act), such contribution
        shall be treated as an initial fractional contribution (as so
        defined) subject to the amendments made by this section, and
            (2) sections 170(o)(3)(A)(i) and 2522(e)(3)(A)(i) of such
        Code (as in effect before the date of the enactment of this
        Act) shall not apply with respect to any prior contribution of
        an undivided portion of the taxpayer's interest in the
        property.

Output: Amends Internal Revenue Code provisions relating to the tax deduction for donations of fractional interests in tangible personal property to: (1) permit donors to claim an increased deduction based upon the market value of subsequent gifts of fractional interests, (2) extend to 20 years the period in which donors of fractional interests must contribute their entire interest in donated property, and (3) require donors of fractional interests greater than $1 million to attach a statement of value obtained from the Internal Revenue Service (IRS) to their tax returns.