Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Freedom from Unfair Energy Levy
Act''.

SEC. 2. SIX-MONTH SUSPENSION OF FUEL TAXES.

    (a) Six-Month Suspension of Fuel Taxes.--Section 4081 of the
Internal Revenue Code of 1986 (relating to imposition of tax on
gasoline, diesel fuel, and kerosene) is amended by adding at the end
the following new subsection:
    ``(f) Temporary Suspension of Fuel Taxes.--
            ``(1) In general.--During the suspension period, each rate
        of tax referred to in paragraph (2) shall be reduced to zero.
            ``(2) Rates of tax.--The rates of tax referred to in this
        paragraph are the rates of tax otherwise applicable under--
                    ``(A) subsection (a)(2)(A) (relating to gasoline,
                diesel fuel, and kerosene),
                    ``(B) sections 4091(b)(3)(A) (relating to aviation
                fuel),
                    ``(C) section 4042(b)(2)(C) (relating to fuel used
                on inland waterways),
                    ``(D) paragraph (1), (2), or (3) of section 4041(a)
                (relating to diesel fuel, special fuels, and compressed
                natural gas), and
                    ``(E) section 4041(m)(1)(A)(i) (relating to certain
                methanol or ethanol fuels).
            ``(3) Suspension period.--For purposes of this subsection,
        the term `suspension period' means the 180-day period beginning
        on the 30th day after the date of the enactment of this
        subsection.''
    (b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.

SEC. 3. REPEAL OF 1993 INCREASES IN MOTOR FUEL TAXES.

    (a) Highway Gasoline.--Clause (i) of section 4081(a)(2)(A) of the
Internal Revenue Code of 1986 is amended by striking ``18.3 cents'' and
inserting ``14 cents''.
    (b) Aviation Gasoline.--Clause (ii) of section 4081(a)(2)(A) of
such Code is amended by striking ``19.3 cents'' and inserting ``15
cents''.
    (c) Diesel Fuel and Kerosene.--Clause (iii) of section
4081(a)(2)(A) of such Code is amended by striking ``24.3 cents'' and
inserting ``20 cents''.
    (d) Aviation Fuel.--Paragraph (1) of section 4091(b) of such Code
is amended by striking ``21.8 cents'' and inserting ``17.5 cents''.
    (e) Fuel Used on Inland Waterways.--
            (1) Paragraph (1) of section 4042(b) of such Code is
        amended by adding ``and'' at the end of subparagraph (A), by
        striking ``, and'' at the end of subparagraph (B) and inserting
        a period, and by striking subparagraph (C).
            (2) Paragraph (2) of section 4042(b) of such Code is
        amended by striking subparagraph (C).
    (f) Technical Amendments.--
            (1) Subparagraph (B) of section 40(e)(1) of such Code is
        amended by striking ``during which the rates of tax under
        section 4081(a)(2)(A) are 4.3 cents per gallon'' and inserting
        ``during which the rate of tax under section 4081(a)(2)(A)(i)
        does not apply''.
            (2) Subparagraph (A) of section 4041(a)(1) of such Code is
        amended by striking ``or a diesel-powered train'' each place it
        appears and by striking ``or train''.
            (3) Subparagraph (C) of section 4041(a)(1) of such Code is
        amended by striking clause (ii) and by redesignating clause
        (iii) as clause (ii).
            (4) Subclause (I) of section 4041(a)(1)(C)(ii) of such
        Code, as redesignated by paragraph (3), is amended by striking
        ``7.3 cents'' and inserting ``3 cents'' and by striking ``4.3
        cents per gallon'' and inserting ``zero''.
            (5) Subsection (a) of section 4041 of such Code is amended
        by striking paragraph (3).
            (6) Subparagraph (C) of section 4041(b)(1) of such Code is
        amended by striking all that follows ``section 6421(e)(2)'' and
        inserting a period.
            (7) Subparagraph (B) of section 4041(a)(2) of such Code is
        amended by striking all that follows clause (i) and inserting
        the following new clauses:
                            ``(ii) 10.4 cents per gallon in the case of
                        liquefied petroleum gas, and
                            ``(iii) 9.1 cents per gallon in the case of
                        liquefied natural gas.''
            (8) Paragraph (3) of section 4041(c) of such Code is
        amended to read as follows:
            ``(3) Termination.--The rate of the taxes imposed by
        paragraph (1) shall be zero after September 30, 2007.''
            (9) Subsection (d) of section 4041 of such Code is amended
        by redesignating paragraph (3) as paragraph (4) and by
        inserting after paragraph (2) the following new paragraph:
            ``(3) Diesel fuel used in trains.--There is hereby imposed
        a tax of 0.1 cent per gallon on any liquid other than gasoline
        (as defined in section 4083)--
                    ``(A) sold by any person to an owner, lessee, or
                other operator of a diesel-powered train for use as a
                fuel in such train, or
                    ``(B) used by any person as a fuel in a diesel-
                powered train unless there was a taxable sale of such
                fuel under subparagraph (A).
        No tax shall be imposed by this paragraph on the sale or use of
        any liquid if tax was imposed on such liquid under section
        4081.''
            (10) Clauses (i) and (ii) of section 4041(m)(1)(A) of such
        Code are amended to read as follows:
                            ``(i) 7 cents per gallon on and after the
                        date of the enactment of this clause and before
                        October 1, 2005, and
                            ``(ii) zero after September 30, 2005,
                        and''.
            (11) Subsection (c) of section 4081 of such Code is amended
        by striking paragraph (6) and by redesignating paragraphs (7)
        and (8) as paragraphs (6) and (7), respectively.
            (12) Paragraphs (1) and (2) of section 4081(d) of such Code
        are amended to read as follows:
            ``(1) In general.--The rates of tax specified in clauses
        (i) and (iii) of subsection (a)(2)(A) shall be zero after
        September 30, 2005.
            ``(2) Aviation gasoline.--The rate of tax specified in
        subsection (a)(2)(A)(ii) shall be zero after September 30,
        2007.''
            (13) Subsection (f) of section 4082 of such Code is amended
        by striking ``section 4041(a)(1)'' and inserting ``subsections
        (d)(3) and (a)(1) of section 4041, respectively''.
            (14) Paragraph (3) of section 4083(a) of such Code is
        amended by striking ``or a diesel-powered train''.
            (15) Subparagraph (A) of section 4091(b)(3) of such Code is
        amended to read as follows:
                    ``(A) The rate of tax specified in paragraph (1)
                shall be zero after September 30, 2007.''
            (16) Paragraph (1) of section 4091(c) of such Code is
        amended--
                    (A) by striking ``14 cents'' and inserting ``9.7
                cents'',
                    (B) by striking ``13.3 cents'' and inserting ``9
                cents'',
                    (C) by striking ``13.2 cents'' and inserting ``8.9
                cents'',
                    (D) by striking ``13.1 cents'' and inserting ``8.8
                cents'', and
                    (E) by striking ``13.4 cents'' and inserting ``9.1
                cents''.
            (17) Subsection (c) of section 4091 of such Code is amended
        by striking paragraph (4), and by redesignating paragraph (5)
        as paragraph (4).
            (18) Subsection (b) of section 4092 of such Code is amended
        by striking ``attributable to'' and all that follows and
        inserting ``attributable to the Leaking Underground Storage
        Tank Trust Fund financing rate imposed by such section. For
        purposes of the preceding sentence, the term `commercial
        aviation' means any use of an aircraft other than in
        noncommercial aviation (as defined in section 4041(c)(2)).''
            (19) Subparagraph (B) of section 6421(f)(2) of such Code is
        amended by striking ``and,'' and all that follows and inserting
        a period.
            (20) Paragraph (3) of section 6421(f) of such Code is
        amended to read as follows:
            ``(3) Gasoline used in trains.--In the case of gasoline
        used as a fuel in a train, this section shall not apply with
        respect to the Leaking Underground Storage Tank Trust Fund
        financing rate under section 4081.''
            (21) Subparagraph (A) of section 6427(b)(2) of such Code is
        amended by striking ``7.4 cents'' and inserting ``3.1 cents''.
            (22) Paragraph (3) of section 6427(l) of such Code is
        amended to read as follows:
            ``(3) Refund of certain taxes on fuel used in diesel-
        powered trains.--For purposes of this subsection, the term
        `nontaxable use' includes fuel used in a diesel-powered train.
        The preceding sentence shall not apply to the tax imposed by
        section 4041(d) and the Leaking Underground Storage Tank Trust
        Fund financing rate under section 4081 except with respect to
        fuel sold for exclusive use by a State or any political
        subdivision thereof.''
            (23) Paragraph (4) of section 6427(l) of such Code is
        amended by striking ``attributable to'' and all that follows
        through the period and inserting ``attributable to the Leaking
        Underground Storage Tank Trust Fund financing rate imposed by
        such section.''
    (g) Effective Date.--The amendments made by this section shall take
effect on the day after the suspension period ends under section
4081(f) of the Internal Revenue Code of 1986 (as added by section 2).

SEC. 4. FLOOR STOCK REFUNDS.

    (a) In General.--If--
            (1) before the tax suspension date, tax has been imposed
        under section 4081 or 4091 of the Internal Revenue Code of 1986
        on any liquid, and
            (2) on such date such liquid is held by a dealer and has
        not been used and is intended for sale,
there shall be credited or refunded (without interest) to the person
who paid such tax (hereafter in this section referred to as the
``taxpayer'') an amount equal to the excess of the tax paid by the
taxpayer over the amount of such tax which would be imposed on such
liquid had the taxable event occurred on such date.
    (b) Time for Filing Claims.--No credit or refund shall be allowed
or made under this section unless--
            (1) claim therefor is filed with the Secretary of the
        Treasury before the date which is 6 months after the tax
        suspension date, and
            (2) in any case where liquid is held by a dealer (other
        than the taxpayer) on the tax suspension date--
                    (A) the dealer submits a request for refund or
                credit to the taxpayer before the date which is 3
                months after the tax suspension date, and
                    (B) the taxpayer has repaid or agreed to repay the
                amount so claimed to such dealer or has obtained the
                written consent of such dealer to the allowance of the
                credit or the making of the refund.
    (c) Exception for Fuel Held in Retail Stocks.--No credit or refund
shall be allowed under this section with respect to any liquid in
retail stocks held at the place where intended to be sold at retail.
    (d) Definitions.--For purposes of this section--
            (1) the terms ``dealer'' and ``held by a dealer'' have the
        respective meanings given to such terms by section 6412 of such
        Code; except that the term ``dealer'' includes a producer, and
            (2) the term ``tax suspension date'' means the date on
        which the suspension period begins under section 4081(f) of the
        Internal Revenue Code of 1986 (as added by section 2).
    (e) Certain Rules To Apply.--Rules similar to the rules of
subsections (b) and (c) of section 6412 of such Code shall apply for
purposes of this section.

SEC. 5. FLOOR STOCKS TAX.

    (a) Imposition of Tax.--In the case of any taxable liquid which is
held on the floor stocks tax date by any person, there is hereby
imposed a floor stocks tax equal to the excess of the tax which would
be imposed under section 4041, 4081, or 4091 of the Internal Revenue
Code of 1986 on such liquid had the taxable event occurred on the floor
stocks tax date over the tax paid under such sections on such liquid.
    (b) Liability for Tax and Method of Payment.--
            (1) Liability for tax.--A person holding a liquid on the
        floor stocks tax date to which the tax imposed by subsection
        (a) applies shall be liable for such tax.
            (2) Method of payment.--The tax imposed by subsection (a)
        shall be paid in such manner as the Secretary shall prescribe.
            (3) Time for payment.--The tax imposed by subsection (a)
        shall be paid on or before the date which is 6 months after the
        floor stocks tax date.
    (c) Definitions.--For purposes of this section--
            (1) Held by a person.--A liquid shall be considered as
        ``held by a person'' if title thereto has passed to such person
        (whether or not delivery to the person has been made).
            (2) Taxable liquid.--The term ``taxable liquid'' means any
        liquid on which tax is imposed under section 4041, 4081, or
        4091 of the Internal Revenue Code of 1986 on the floor stocks
        tax date.
            (3) Gasoline and diesel fuel.--The terms ``gasoline'' and
        ``diesel fuel'' have the respective meanings given such terms
        by section 4083 of such Code.
            (4) Aviation fuel.--The term ``aviation fuel'' has the
        meaning given such term by section 4093 of such Code.
            (5) Floor stocks tax date.--The term ``floor stocks tax
        date'' means the day after the end of the suspension period
        under section 4081(f) of such Code (as added by section 2).
            (6) Secretary.--The term ``Secretary'' means the Secretary
        of the Treasury or the Secretary's delegate.
    (d) Exception for Exempt Uses.--The tax imposed by subsection (a)
shall not apply to taxable liquid held by any person exclusively for
any use to the extent a credit or refund of the tax imposed by section
4041, 4081, or 4091 of such Code is allowable for such use.
    (e) Exception for Fuel Held in Vehicle Tank.--No tax shall be
imposed by subsection (a) on taxable liquid held in the tank of a motor
vehicle or motorboat.
    (f) Exception for Certain Amounts of Fuel.--
            (1) In general.--No tax shall be imposed by subsection
        (a)--
                    (A) on gasoline held on the floor stocks tax date
                by any person if the aggregate amount of gasoline held
                by such person on such date does not exceed 4,000
                gallons, and
                    (B) on diesel fuel, kerosene, or aviation fuel held
                on such date by any person if the aggregate amount of
                diesel fuel, kerosene, or aviation fuel held by such
                person on such date does not exceed 2,000 gallons.
        The preceding sentence shall apply only if such person submits
        to the Secretary (at the time and in the manner required by the
        Secretary) such information as the Secretary shall require for
        purposes of this paragraph.
            (2) Exempt fuel.--For purposes of paragraph (1), there
        shall not be taken into account fuel held by any person which
        is exempt from the tax imposed by subsection (a) by reason of
        subsection (d) or (e).
            (3) Controlled groups.--For purposes of this subsection--
                    (A) Corporations.--
                            (i) In general.--All persons treated as a
                        controlled group shall be treated as 1 person.
                            (ii) Controlled group.--The term
                        ``controlled group'' has the meaning given to
                        such term by subsection (a) of section 1563 of
                        such Code; except that for such purposes the
                        phrase ``more than 50 percent'' shall be
                        substituted for the phrase ``at least 80
                        percent'' each place it appears in such
                        subsection.
                    (B) Nonincorporated persons under common control.--
                Under regulations prescribed by the Secretary,
                principles similar to the principles of subparagraph
                (A) shall apply to a group of persons under common
                control where 1 or more of such persons is not a
                corporation.
    (g) Other Law Applicable.--All provisions of law, including
penalties, applicable with respect to the taxes imposed by section
4041(a)(2) of such Code in the case of special fuels; by section 4081
of such Code in the case of gasoline, diesel fuel, and kerosene; and by
section 4091 of such Code in the case of aviation fuel shall, insofar
as applicable and not inconsistent with the provisions of this
subsection, apply with respect to the floor stock taxes imposed by
subsection (a) to the same extent as if such taxes were imposed by such
section 4041, 4081, or 4091.

Output: Freedom from Unfair Energy Levy Act - Amends the Internal Revenue Code to: (1) suspend, for six months, motor fuels taxes; and (2) repeal the 1993 4.3 cents per gallon increase in motor fuel taxes. Sets forth floor stock provisions.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Witness Security and Protection
Grant Program Act of 2011''.

SEC. 2. WITNESS PROTECTION GRANT PROGRAM.

    (a) In General.--Subject to subsection (i), the Attorney General
shall make competitive grants to eligible State, tribal, and local
governments to establish or maintain programs that provide protection
or assistance to witnesses in--
            (1) court proceedings involving homicide, or involving a
        serious violent felony or serious drug offense as defined in
        section 3559(c)(2) of title 18, United States Code; and
            (2) court proceedings involving gangs or organized crime.
    (b) Criteria.--In making grants under subsection (a), the Attorney
General shall evaluate applicants based upon the following:
            (1) The extent to which the applicant has a lack of
        infrastructure to support a witness assistance program.
            (2) The extent to which witness intimidation is present
        with respect to the applicant.
            (3) The level of cases not prosecuted by the applicant due
        to witness intimidation.
            (4) The number of homicides per capita committed in the
        jurisdiction of the applicant.
            (5) The number of serious violent felonies or serious drug
        offenses, as defined in section 3559(c)(2) of title 18, United
        States Code, per capita committed in the jurisdiction of the
        applicant.
            (6) The extent to which organized crime is present in the
        jurisdiction of the applicant.
            (7) Other appropriate criteria as determined by the
        Attorney General.
    (c) Technical Assistance.--From amounts made available under
subsection (i) to carry out this section, the Attorney General, upon
request of a recipient of a grant under this section, shall direct the
appropriate offices within the Department of Justice to provide
technical assistance to such recipient to the extent the Attorney
General determines such technical assistance is needed to establish or
maintain a program described in such section.
    (d) Best Practices.--
            (1) Report.--Each recipient of a grant under this section
        shall submit to the Attorney General a report, in such form and
        manner and containing such information as specified by the
        Attorney General, that evaluates each program established or
        maintained pursuant to such grant, including policies and
        procedures under the program.
            (2) Development of best practices.--Based on the reports
        submitted under paragraph (1), the Attorney General shall
        develop best practice models to assist States and other
        relevant entities in addressing--
                    (A) witness safety;
                    (B) short-term and permanent witness relocation;
                    (C) financial and housing assistance; and
                    (D) any other services related to witness
                protection or assistance that are determined by the
                Attorney General to be necessary.
            (3) Dissemination to states.--Not later than 1 year after
        the development of best practice models under paragraph (2),
        the Attorney General shall disseminate to States and other
        relevant entities such models.
            (4) Sense of congress.--It is the sense of Congress that
        States and other relevant entities should use the best practice
        models developed and disseminated in accordance with this
        section to evaluate, improve, and develop witness protection or
        witness assistance as appropriate.
            (5) Clarification.--Nothing in this section requires the
        dissemination of any information if the Attorney General
        determines such information is law enforcement sensitive and
        should only be disclosed within the law enforcement community
        or that such information poses a threat to national security.
    (e) Federal Share.--
            (1) In general.--The Federal share of the cost of a project
        carried out using a grant made under this section shall not be
        more than 75 percent.
            (2) In-kind contributions.--
                    (A) In general.--Subject to subparagraph (B), the
                non-Federal share for a project carried out using a
                grant made under this section may be made in the form
                of in-kind contributions that are directly related to
                the purpose for which the grant was made.
                    (B) Maximum percentage.--Not more than 50 percent
                of the non-Federal share for a project carried out
                using a grant made under this section may be in the
                form of in-kind contributions.
    (f) Administrative Expenses.--Federal administrative costs to carry
out this section for a fiscal year shall not exceed 5 percent of the
funds appropriated pursuant to subsection (i) for such fiscal year.
    (g) Geographic Distribution.--The Attorney General shall ensure
that, to the extent reasonable and practical, grants authorized by this
section are made to achieve an equitable geographical distribution of
such programs throughout the United States and that due consideration
be given to applicants of rural and urban communities.
    (h) Report to Congress.--The Attorney General shall submit a report
to Congress--
            (1) not later than December 31, 2013, on the implementation
        of this section and any information on programs funded by
        grants made pursuant to this section; and
            (2) not later than December 31, 2017, on the programs
        funded by grants awarded under this section, including on
        matters specified under subsection (d)(2).
    (i) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section $30,000,000 for each of the
fiscal years 2012 through 2016.

Output:
Witness Security and Protection Grant Program Act of 2011 - Directs the Attorney General to: (1) make competitive grants to state, tribal, and local governments to establish or maintain programs to protect or assist witnesses in court proceedings involving homicide, a serious felony or drug offense, or gangs or organized crime; (2) evaluate grant applicants based on specified criteria, including the extent of witness intimidation and the number of serious crimes per capita with respect to such applicant; (3) provide technical assistance to grant applicants for establishing or maintaining a witness protection plan; and (4) develop and disseminate best practice models to assist states and other relevant entities in addressing witness safety, short-term and permanent witness relocation, financial and housing assistance, and other necessary services.

Expresses the sense of Congress that states and relevant entities should use the best practice models developed by the Attorney General to evaluate, improve, and develop witness protection or witness assistance programs.


Input:
SECTION 1. EMERGENCY WATERSHED PROTECTION DISASTER ASSISTANCE FUND.

    (a) Definitions.--In this section:
            (1) Emergency watershed protection program.--The term
        ``emergency watershed protection program'' means the emergency
        watershed protection program established under section 403 of
        the Agricultural Credit Act of 1978 (16 U.S.C. 2203).
            (2) Fund.--The term ``Fund'' means the Emergency Watershed
        Protection Disaster Assistance Fund established by subsection
        (b).
            (3) Natural disaster.--The term ``natural disaster''
        means--
                    (A) a natural disaster declared by the Secretary
                under section 321(a) of the Consolidated Farm and Rural
                Development Act (7 U.S.C. 1961(a)); or
                    (B) a major disaster or emergency designated by the
                President under the Robert T. Stafford Disaster Relief
                and Emergency Assistance Act (42 U.S.C. 5121 et seq.).
            (4) Secretary.--The term ``Secretary'' means the Secretary
        of Agriculture.
    (b) Establishment.--There is established in the Treasury of the
United States a fund to be known as the ``Emergency Watershed
Protection Disaster Assistance Fund'', to be administered by the
Secretary to carry out activities under the emergency watershed
protection program.
    (c) Purpose and Availability of Fund.--
            (1) In general.--Subject to subsection (d), amounts in the
        Fund shall be available to the Secretary, until expended, to
        provide additional amounts for authorized activities described
        in subsection (b) in areas affected by a natural disaster.
            (2) Maintenance of funding.--Amounts in the Fund shall
        supplement (and not supplant) other Federal funding for natural
        disasters.
    (d) Directly Appropriated Amounts.--Amounts appropriated directly
to the Fund by this Act or any subsequent Act for a specific purpose
shall be available only for that purpose until such time as the
transfer authority provided by subsection (f) takes effect with regard
to the amounts.
    (e) Transfer of Prior Appropriations to Fund.--
            (1) In general.--The Secretary may transfer to the Fund,
        and merge with other amounts generally appropriated to the
        Fund, the available unobligated balance of any amounts
        described in paragraph (2) if, in advance of the transfer, the
        Secretary--
                    (A) determines that the unobligated amounts are no
                longer needed to respond to the natural disaster for
                which the amounts were originally appropriated; and
                    (B) provides a certification of that determination
                to the Committees on Appropriations of the House of
                Representatives and the Senate.
            (2) Amounts.--
                    (A) In general.--Amounts described in this
                paragraph are amounts for the emergency watershed
                protection program that--
                            (i) except in the case of funds described
                        in subparagraph (B), remain unobligated as of
                        the date of enactment of this Act; or
                            (ii)(I) are made available under the
                        Disaster Relief Appropriations Act, 2013
                        (division A of Public Law 113-2; 127 Stat. 4);
                        and
                            (II) are not necessary to fulfill any
                        eligible request for the funds made in
                        accordance with that Act.
                    (B) Emergency designations.--
                            (i) Emergency designation for statutory
                        paygo.--This subsection is designated as an
                        emergency requirement pursuant to section 4(g)
                        of the Statutory Pay-As-You-Go Act of 2010
                        (Public Law 111-139; 2 U.S.C. 933(g)).
                            (ii) Emergency designation for
                        congressional enforcement.--In the Senate, this
                        subsection is designated as an emergency
                        requirement pursuant to sections 403(a) and
                        423(b) of S. Con. Res. 13 (111th Congress), the
                        concurrent resolution on the budget for fiscal
                        year 2010.
            (3) Certain funds.--
                    (A) Preliminary deposit.--Not later than 30 days
                after the date of enactment of this Act, the Secretary
                shall transfer to the Fund all amounts described in
                paragraph (2)(A)(ii) that are in excess of amounts
                requested in applications received by the Secretary on
                or before April 18, 2014, in accordance with the
                Disaster Relief Appropriations Act, 2013 (division A of
                Public Law 113-2; 127 Stat. 4).
                    (B) Final deposit.--As soon as practicable after
                the Secretary has made final determinations on all
                applications described in subparagraph (A), the
                Secretary shall transfer to the Fund all remaining
                unobligated amounts described in paragraph (2)(A)(ii).
    (f) Transfer of Other Appropriations to Fund.--
            (1) In general.--Unless otherwise specifically provided in
        an appropriations Act, the Secretary may transfer to or within
        the Fund, and merge with other amounts generally appropriated
        to the Fund, the available unobligated balance of any amounts
        that are appropriated for fiscal year 2014 or any subsequent
        fiscal year for the emergency watershed protection program to
        respond to a natural disaster or are designated by the Congress
        as an emergency requirement if, in advance of the transfer, the
        Secretary--
                    (A) determines that the unobligated amounts are no
                longer needed to respond to the natural disaster for
                which the amounts were originally appropriated; and
                    (B) provides a certification of that determination
                to the Committees on Appropriations of the House of
                Representatives and the Senate.
            (2) Timing.--A transfer of unobligated amounts with respect
        to a natural disaster may not be made under this subsection
        until after the end of the 2-year period beginning on the date
        on which the amounts were originally appropriated for that
        natural disaster.
    (g) Availability of Funds.--Amounts transferred into the Fund under
this section shall be available to the Secretary for obligation without
further appropriation.
    (h) Administrative Expenses.--In addition to any other funds
available to the Secretary to cover administrative costs, the Secretary
may use up to 3 percent of the amounts allocated from the Fund for a
specific natural disaster to cover administrative costs of the State
and local offices of the Department of Agriculture in the areas
affected by the natural disaster to carry out disaster-related
activities.
    (i) Limitation on Per Disaster Obligations.--
            (1) In general.--Amounts in the Fund, except for amounts
        described in subsection (d) that are appropriated to the Fund
        and obligated in accordance with that subsection, may not be
        obligated in excess of $1,000,000 for a natural disaster until
        at least 15 days after the date on which the Secretary notifies
        the Committees on Appropriations of the House of
        Representatives and the Senate of the determination of the
        Secretary to obligate additional amounts and the reasons for
        the determination.
            (2) Specific and extreme need.--The Secretary may not
        obligate more than 50 percent of the amounts in the Fund for
        any 1 natural disaster unless the Secretary declares that there
        is a specific and extreme need for additional funds to be
        provided in response to that natural disaster at time of the
        obligation.
    (j) Quarterly Reports.--The Secretary shall submit, on a quarterly
basis, to the Committees on Appropriations of the House of
Representatives and the Senate a report describing the status of the
Fund and any transactions that have affected the Fund since the
previous report.

Output: Establishes in the Treasury the Emergency Watershed Protection Disaster Assistance Fund to be administered by the Secretary of Agriculture (USDA) to carry out emergency watershed protection activities in natural disaster-affected areas. Sets forth limitations on per disaster obligations.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Oil Industry Merger Antitrust
Enforcement Act''.

SEC. 2. STATEMENT OF FINDINGS AND DECLARATIONS OF PURPOSES.

    (a) Findings.--Congress finds the following:
            (1) American consumers are suffering from excessively high
        prices for gasoline, natural gas, heating oil, and other energy
        products.
            (2) These excessively high energy prices have been caused,
        at least in substantial part, by undue concentration among
        companies involved in the production, refining, distribution,
        and retail sale of oil, gasoline, natural gas, heating oil, and
        other petroleum-related products.
            (3) There has been a sharp consolidation caused by mergers
        and acquisitions among oil companies over the last decade, and
        the antitrust enforcement agencies (the Federal Trade
        Commission and the Department of Justice Antitrust Division)
        have failed to employ the antitrust laws to prevent this
        consolidation, to the detriment of consumers and competition.
        This consolidation has caused substantial injury to competition
        and has enabled the remaining oil companies to gain market
        power over the sale, refining, and distribution of petroleum-
        related products.
            (4) The demand for oil, gasoline, and other petroleum-based
        products is highly inelastic so that oil companies can easily
        utilize market power to raise prices.
            (5) Maintaining competitive markets for oil, gasoline,
        natural gas, and other petroleum-related products is in the
        highest national interest.
    (b) Purposes.--The purposes of this Act are to--
            (1) ensure vigorous enforcement of the antitrust laws in
        the oil industry;
            (2) restore competition to the oil industry and to the
        production, refining, distribution, and marketing of gasoline
        and other petroleum-related products; and
            (3) prevent the accumulation and exercise of market power
        by oil companies.

SEC. 3. BURDEN OF PROOF.

    Section 7 of the Clayton Act (15 U.S.C. 18) is amended by adding at
the end the following:
    ``In any civil action brought against any person for violating this
section in which the plaintiff--
            ``(1) alleges that the effect of a merger, acquisition, or
        other transaction affecting commerce may be to substantially
        lessen competition, or to tend to create a monopoly, in the
        business of exploring for, producing, refining, or otherwise
        processing, storing, marketing, selling, or otherwise making
        available petroleum, oil, or natural gas, or products derived
        from petroleum, oil, or natural gas; and
            ``(2) establishes that a merger, acquisition, or
        transaction is between or involves persons competing in the
        business of exploring for, producing, refining, or otherwise
        processing, storing, marketing, selling, or otherwise making
        available petroleum, oil, or natural gas, or products derived
        from petroleum, oil, or natural gas;
the burden of proof shall be on the defendant or defendants to
establish by a preponderance of the evidence that the merger,
acquisition, or transaction at issue will not substantially lessen
competition or tend to create a monopoly.''.

SEC. 4. ENSURING FULL AND FREE COMPETITION.

    (a) Review.--The Federal Trade Commission and the Antitrust
Division of the Department of Justice shall jointly review and revise
all enforcement guidelines and policies, including the Horizontal
Merger Guidelines issued April 2, 1992 and revised April 8, 1997, and
the Non-Horizontal Merger Guidelines issued June 14, 1984, and modify
those guidelines in order to--
            (1) specifically address mergers and acquisitions in oil
        companies and among companies involved in the production,
        refining, distribution, or marketing of oil, gasoline, natural
        gas, heating oil, or other petroleum-related products; and
            (2) ensure that the application of these guidelines will
        prevent any merger and acquisition in the oil industry, when
        the effect of such a merger or acquisition may be to
        substantially lessen competition, or to tend to create a
        monopoly, and reflect the special conditions prevailing in the
        oil industry described in subsection (b).
    (b) Special Conditions.--The guidelines described in subsection (a)
shall be revised to take into account the special conditions prevailing
in the oil industry, including--
            (1) the high inelasticity of demand for oil and petroleum-
        related products;
            (2) the ease of gaining market power in the oil industry;
            (3) supply and refining capacity limits in the oil
        industry;
            (4) difficulties of market entry in the oil industry; and
            (5) unique regulatory requirements applying to the oil
        industry.
    (c) Competition.--The review and revision of the enforcement
guidelines required by this section shall be completed not later than 6
months after the date of enactment of this Act.
    (d) Report.--Not later than 6 months after the date of enactment of
this Act, the Federal Trade Commission and the Antitrust Division of
the Department of Justice shall jointly report to the Committee on the
Judiciary of the Senate and the Committee on the Judiciary of the House
of Representatives regarding the review and revision of the enforcement
guidelines mandated by this section.

SEC. 5. DEFINITIONS.

    In this Act:
            (1) Oil industry.--The term ``oil industry'' means
        companies and persons involved in the production, refining,
        distribution, or marketing of oil or petroleum-based products.
            (2) Petroleum-based product.--The term ``petroleum-based
        product'' means gasoline, diesel fuel, jet fuel, home heating
        oil, natural gas, or other products derived from the refining
        of oil or petroleum.

Output:
Oil Industry Merger Antitrust Enforcement Act - Amends the Clayton Act to require, in any civil action in which the plaintiff alleges that the effect of a merger, acquisition, or other transaction (transaction) may be to substantially lessen competition or to create a monopoly in the business of exploring for, producing, refining, marketing, or selling petroleum, oil, natural gas, or their related products and that establishes that the transaction involves competitors in that business, the burden of proof shall be on the defendant to establish that such transaction will not substantially lessen competition or create a monopoly.

Directs the Federal Trade Commission (FTC) and the Antitrust Division of the Department of Justice to jointly review and revise applicable enforcement guidelines and policies in order to: (1) specifically address the above transactions; and (2) ensure that the guidelines will prevent any transaction which substantially lessens competition or creates a monopoly.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Trade Enforcement and Trade Deficit
Reduction Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The United States market is widely recognized as one of
        the most open markets in the world. Average United States
        tariff rates are very low and the United States has limited, if
        any, nontariff barriers.
            (2) With each subsequent round of bilateral, regional, and
        multilateral trade negotiations, tariffs have been
        significantly reduced or eliminated for many manufactured
        goods, leaving nontariff barriers as the most pervasive,
        significant, and challenging barriers to United States exports
        and market opportunities.
            (3) Often the only leverage the United States has to obtain
        the reduction or elimination of nontariff barriers imposed by
        foreign countries is to negotiate the amount of tariffs the
        United States imposes on imports from those foreign countries.
            (4) The United States has become the world's largest net
        debtor nation, having run up massive trade deficits since the
        mid-1970s.
            (5) Every year since 1976, whether in expansion or
        recession, the United States has run a deficit in goods and
        services trade, which weakens and detracts from America's
        global leadership position.
            (6) The United States trade deficit in 1993, the year
        before the North American Free Trade Agreement (NAFTA) went
        into force, was $135.6 billion.
            (7) In 2015, the United States had a deficit in the balance
        of trade in goods and services of $939.8 billion.
            (8) In 2015, the United States had a trade deficit of $179
        billion with countries with which it has free trade agreements.
            (9) Persistent deficits weaken the United States economy,
        defense industrial base, and innovation system and increase the
        likelihood of ownership of large segments of the United States
        economy by foreign interests.

SEC. 3. WITHDRAWAL OF TARIFF CONCESSIONS.

    (a) In General.--If the Department of Commerce determines pursuant
to subsection (c) that--
            (1) a tariff or nontariff barrier or policy or practice of
        the government of a foreign country with respect to United
        States exports of any product has not been reduced or
        eliminated in accordance with the terms of a trade agreement
        entered into between the United States and the foreign country;
        or
            (2) a tariff or nontariff barrier or policy or practice of
        such government with respect to United States exports of any
        product has been imposed or discovered,
the United States Trade Representative shall withdraw any modification
of any duty that reduced or eliminated the bound or applied rate of
duty on any product that has the same physical characteristics and uses
as a product described in paragraph (1) or (2) until such time as the
Department of Commerce submits to Congress a certification that the
foreign government has reduced or eliminated the tariff or nontariff
barrier or policy or practice.
    (b) Investigation.--
            (1) In general.--The Department of Commerce shall initiate
        an investigation if an interested party files a petition with
        the Department of Commerce which alleges the elements necessary
        for the withdrawal of the modification of an existing duty
        under subsection (a), and which is accompanied by information
        reasonably available to the petitioner supporting such
        allegations.
            (2) Interested party defined.--For purposes of paragraph
        (1), the term ``interested party'' means--
                    (A) a manufacturer, producer, or wholesaler in the
                United States of a domestic product that has the same
                physical characteristics and uses as the product for
                which a modification of an existing duty is sought;
                    (B) a certified union or recognized union or group
                of workers engaged in the manufacture, production, or
                wholesale in the United States of a domestic product
                that has the same physical characteristics and uses as
                the product for which a modification of an existing
                duty is sought;
                    (C) a trade or business association a majority of
                whose members manufacture, produce, or wholesale in the
                United States a domestic product that has the same
                physical characteristics and uses as the product for
                which a modification of an existing duty is sought; or
                    (D) a member of the Committee on Ways and Means of
                the House of Representatives or a member of the
                Committee on Finance of the Senate.
    (c) Determination by the Department of Commerce.--Not later than 45
days after the date on which a petition is filed under subsection (b),
the Department of Commerce shall--
            (1) determine whether the petition alleges the elements
        necessary for the withdrawal of the modification of an existing
        duty under subsection (a); and
            (2) notify the petitioner of the determination under
        paragraph (1) and the reasons for the determination.

SEC. 4. TRADE DEFICIT REDUCTION.

    (a) Identification.--
            (1) In general.--Not later than 60 days after the date of
        the enactment of this Act, and monthly thereafter, the
        Department of Commerce shall identify each country from which
        the value of goods and services imported into the United States
        exceeds twice the value of goods and services that are products
        of the United States that are exported from the United States
        to that country.
            (2) Statistical sources.--For purposes of the calculations
        described in this section, the Department of Commerce shall use
        the goods and services trade deficit data compiled by the
        United States International Trade Commission, specifically--
                    (A) U.S. Imports for Consumption data, in the case
                of imports; and
                    (B) U.S. Domestic Exports data, in the case of
                exports.
            (3) Exclusion of least developed countries.--For purposes
        of this subsection, the term ``country'' does not include a
        country that is identified on the most recent List of Least
        Developed Countries published by the United Nations Committee
        for Development Policy.
    (b) Action by U.S. Customs and Border Protection.--In the case of a
country which is identified under subsection (a) for six consecutive
months, U.S. Customs and Border Protection shall bar the importation of
products from a country identified under subsection (a), other than
those granted a waiver under subsection (c), beginning 180 days after
the date on which a determination is made under subsection (a) until
such time that--
            (1) such country is no longer identified under subsection
        (a); or
            (2) the President has provided written notice to Congress
        of the President's intention to enter into negotiations with
        such country to enter into a trade agreement, or changes to an
        existing trade agreement, with such country pursuant to section
        105(a)(1)(A) of the Bipartisan Congressional Trade Priorities
        and Accountability Act of 2015 (19 U.S.C. 4204(a)(1)(A)).
    (c) Waiver.--A manufacturer, producer, or wholesaler in the United
States may apply to the Department of Commerce to allow the importation
of a product from a country identified under subsection (a), which the
Department of Commerce shall grant--
            (1) if it is shown that such product is not available in
        sufficient quantities from other sources; and
            (2) for a period not to exceed one year.

Output: Trade Enforcement and Trade Deficit Reduction Act This bill requires the Office of the U.S. Trade Representative to withdraw tariff concessions granted to a foreign country if the Department of Commerce determines that such country has not reduced or eliminated a tariff or nontariff barrier on U.S. exports in accordance with a trade agreement.  Commerce must: (1) initiate an investigation if it receives a petition alleging that a foreign country has not complied with the tariff provisions of a trade agreement, and (2) identify each country (other than a least developed country) whose imports of goods and services to the United States exceed twice the value of U.S. exports to that country over a six month period. The U.S. Customs and Border Protection must bar the importation of products from such a country unless a waiver is granted for such products to a U.S. manufacturer, producer, or wholesaler.


Input:
SECTION 1. SHORT TITLE; REFERENCE.

    (a) Short Title.--This Act may be cited as the ``Children's Act for
Responsible Employment of 2001'' or ``CARE Act''.
    (b) Reference.--Whenever in this Act 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 Fair Labor Standards Act of 1938 (29 U.S.C. 201
et seq.).

SEC. 2. AGRICULTURAL EMPLOYMENT.

    Section 13(c) (29 U.S.C. 213(c)) is amended--
            (1) by striking paragraph (1) and inserting the following:
    ``(1) The provisions of section 12 relating to child labor shall
not apply to any employee employed in agriculture outside of school
hours in the school district where such employee is living while he or
she is so employed, if such employee is employed by his or her parent,
grandparent, aunt, uncle, first cousin, or legal guardian, on a farm
that is owned or operated by such parent, grandparent, aunt, uncle,
first cousin, or legal guardian.''; and
            (2) by striking paragraphs (2) and (4).

SEC. 3. CIVIL AND CRIMINAL PENALTIES FOR CHILD LABOR VIOLATIONS.

    (a) Civil Money Penalties.--Section 16(e) (29 U.S.C. 216(e)) is
amended in the first sentence--
            (1) by striking ``$10,000'' and inserting ``$15,000'';
            (2) by inserting after ``subject to a civil penalty of''
        the following: ``not less than $500 and''.
    (b) Penalties for Violations Resulting in Serious Bodily Injury,
Serious Illness, or Death.--Section 16 (29 U.S.C. 216) is amended by
adding at the end the following:
    ``(f) Any employer who violates section 12 shall be liable for such
legal or equitable relief as may be appropriate where such violation
results in serious bodily injury to, serious illness, or the death of a
minor. An action to recover such relief may be brought against any
employer in a Federal or State court of competent jurisdiction, without
regard to the amount in controversy, by any employee subject to the
protections of section 12 or by the employee's legal guardian or the
employee's survivors. The court in such action shall, in addition to
any other judgment awarded to the plaintiff, allow a reasonable
attorney's fee to be paid by the defendant and the costs of the action.
If the employee, the employee's legal guardian, or the employee's
survivors collect a judgment under this subsection and also seek
recovery for the same violation through State worker's compensation
laws, the provisions of this subsection shall not be construed to
prohibit a State from electing to offset recovery obtained under this
subsection against recovery provided through such State worker's
compensation laws. A court, in a case described in the preceding
sentence, may consider the amount recovered under any State worker's
compensation laws in awarding relief under this subsection.''.
    (c) Criminal Penalties.--Section 16(a) (29 U.S.C. 216(a)) is
amended by adding at the end the following: ``Any person who violates
the provisions of section 15(a)(4), concerning oppressive child labor,
shall on conviction be subject to a fine of not more than $15,000
(notwithstanding any provision of section 3571 of title 18, United
States Code, to the contrary), or to imprisonment for not more than 5
years, or both, in the case of a willful or repeat violation that
results in or contributes to a fatality of a minor employee or a
permanent disability of a minor employee, or a violation which is
concurrent with a criminal violation of any other provision of this Act
or of any other Federal or State law.''.
    (d) Rule of Construction.--Nothing in the amendments made by this
section shall be construed to preempt any State law that provides
protections or remedies for employees that are greater than the
protections or remedies provided under such amendments.

SEC. 4. REPORTING AND RECORD-KEEPING.

    Section 12 (29 U.S.C. 212) is amended by adding at the end the
following:
    ``(e)(1) The Secretary and the Director of the Bureau of the Census
of the United States shall biannually compile data from respective
State employment security agencies and from other sources in all the
States concerning--
            ``(A) the types of industries and occupations in which
        children under the age of 18 are employed; and
            ``(B) cases in which it was determined that children were
        employed in violation of this section.
    ``(2) Each employer who employs an individual in a State under the
age of 18 shall report to the State employment security agency in the
State on any injury to such individual that results in lost employment
time or any illness such individual incurred while at work. Such report
shall include the age of the individual, the nature of the job in which
the individual is employed (including large-scale, commercial
agriculture), the circumstances surrounding the injury or illness to
such individual, and the report of the physician and health care
facility which dealt with such injury or illness.
    ``(3) Beginning on January 1, 2003, the Secretary, in conjunction
with the Secretary of Health and Human Services, shall issue a biannual
report on the status of child labor in the United States and its
attendant safety and health hazards.''.

SEC. 5. COORDINATION.

    Section 4 (29 U.S.C. 204) is amended by adding at the end the
following:
    ``(g) The Secretary shall encourage and establish closer working
relationships with non-governmental organizations and with State and
local government agencies having responsibility for administering and
enforcing labor and safety and health laws. Upon the request of the
Secretary, and to the extent permissible under applicable law, State
and local government agencies with information regarding injuries and
deaths of employees shall submit such information to the Secretary for
use as appropriate in the enforcement of section 12 and in the
promulgation and interpretation of the regulations and orders
authorized by section 3(l). The Secretary may reimburse such State and
local government agencies for such services.''.

SEC. 6. REGULATIONS.

    Not later than ____ days after the date of enactment of this Act,
the Secretary of Labor shall promulgate regulations to carry out this
Act and the amendments made by this Act. Such regulations shall take
effect not later than ____ days after the date of such promulgation.

SEC. 7. AUTHORIZATION.

    There is authorized to be appropriated to the Secretary of Labor
such sums as may be necessary for to carry out this Act and the
amendments made by this Act.

SEC. 8. EFFECTIVE DATE.

    The amendments made by this Act shall take effect on the date on
which the regulations promulgated under section 6 take effect.

Output: Children's Act for Responsible Employment of 2001 - CARE Act - Amends the Fair Labor Standards Act of 1938 to repeal certain exemptions from child labor prohibitions for agricultural employment.Applies the same age restrictions to agricultural employment as to other forms of employment. Limits exemptions to agricultural labor outside of school hours, if the individual is employed by a specified family member on the member's farm. Raises from 16 to 18 years old the minimum age for engaging in hazardous agricultural employment.Increases civil and criminal penalties for child labor violations.Directs the Secretary of Labor and the Director of the Bureau of the Census to compile data biannually from State employment security agencies and from other sources in all the States concerning: (1) the types of industries and occupations in which children under the age of 18 are employed; and (2) cases in which children were employed in violation of Federal child labor prohibitions. Requires each employer to report to the State employment security agency on any injury to an employee under age 18 that results in lost employment time or any illness such individual incurred while at work.Directs the Secretary to establish closer working relationships with non-governmental organizations and with State and local government agencies having responsibility for administering and enforcing labor and safety and health laws. Requires State and local government agencies to inform the Secretary, upon request, about employee injuries and deaths.


Input:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans Homebuyer Accessibility Act
of 2015''.

SEC. 2. VETERAN FIRST-TIME HOMEBUYER TAX CREDIT.

    (a) In General.--Section 36(a) of the Internal Revenue Code of 1986
is amended to read as follows:
    ``(a) Allowance of Credit.--In the case of an eligible veteran who
purchases a principal residence in the United States during the taxable
year, there shall be allowed as a credit against the tax imposed by
this subtitle for such taxable year an amount equal to 10 percent of
the purchase price of the residence.''.
    (b) Additional Limitation for Adaptive Housing Improvements.--
Section 36(b)(1) of such Code is amended by redesignating subparagraphs
(B), (C), and (D) as subparagraphs (C), (D), and (E), respectively, and
by inserting after subparagraph (A) the following new subparagraph:
                    ``(B) Special rule for adaptive housing
                improvements.--In the case of a principal residence
                with special fixtures or movable facilities made
                necessary by the nature of the disability of the
                veteran, if such fixtures and facilities are--
                            ``(i) provided to the veteran pursuant to
                        specially adapted housing assistance under
                        chapter 17 or 21 of title 38, United States
                        Code, or
                            ``(ii) similar to such fixtures and
                        facilities that would be provided to the
                        veteran if the veteran received such
                        assistance,
                then subparagraph (A) shall be increased by the lesser
                of $8,000 or the portion of the purchase price of the
                principal residence attributable such fixtures or
                movable facilities.''.
    (c) Eligible Veteran.--
            (1) In general.--Section 36(c)(1) of such Code is amended
        by striking ``First-time homebuyer.--The term `first time
        homebuyer' means any individual'' and inserting ``Eligible
        veteran.--The term `eligible veteran' means any individual who
        is a veteran (as defined in section 101(2) of title 38, United
        States Code)''.
            (2) Long-time resident.--Section 36(c)(6) of such Code is
        amended by striking ``treated as a first-time homebuyer'' and
        inserting ``treated as meeting the no present ownership
        interest requirement of paragraph (1)''.
    (d) Recapture of Credit.--Section 36(f) of such Code is amended to
read as follows:
    ``(f) Recapture of Credit.--
            ``(1) In general.--If a taxpayer disposes of the principal
        residence with respect to which a credit was allowed under
        subsection (a) (or such residence ceases to be the principal
        residence of the taxpayer (and, if married, the taxpayer's
        spouse)) before the end of the 36-month period beginning on the
        date of the purchase of such residence by the taxpayer the tax
        imposed by this chapter for the taxable year of such
        disposition or cessation shall be increased by the amount of
        the credit so allowed.
            ``(2) Exceptions.--
                    ``(A) Death of taxpayer.--Paragraph (1) shall not
                apply to any taxable year ending after the date of the
                taxpayer's death.
                    ``(B) Involuntary conversion.--Paragraph (1) shall
                not apply in the case of a residence which is
                compulsorily or involuntarily converted (within the
                meaning of section 1033(a)) if the taxpayer acquires a
                new principal residence during the 2-year period
                beginning on the date of the disposition or cessation
                referred to in paragraph (1). Paragraph (1) shall apply
                to such new principal residence during the 36-month
                period referred to therein in the same manner as if
                such new principal residence were the converted
                residence.
                    ``(C) Transfers between spouses or incident to
                divorce.--In the case of a transfer of a residence to
                which section 1041(a) applies--
                            ``(i) paragraph (1) shall not apply to such
                        transfer, and
                            ``(ii) in the case of taxable years ending
                        after such transfer, paragraph (1) shall apply
                        to the transferee in the same manner as if such
                        transferee were the transferor (and shall not
                        apply to the transferor).
                    ``(D) Special rule for members of the armed forces,
                etc.--
                            ``(i) In general.--In the case of the
                        disposition of a principal residence by an
                        individual (or a cessation referred to in
                        paragraph (1)) in connection with Government
                        orders received by such individual, or such
                        individual's spouse, for qualified official
                        extended duty service, paragraph (1) shall not
                        apply to such disposition (or cessation).
                            ``(ii) Qualified official extended duty
                        service.--For purposes of this section, the
                        term `qualified official extended duty service'
                        means service on qualified official extended
                        duty as--
                                    ``(I) a member of the uniformed
                                services,
                                    ``(II) a member of the Foreign
                                Service of the United States, or
                                    ``(III) an employee of the
                                intelligence community.
                            ``(iii) Definitions.--Any term used in this
                        subparagraph which is also used in paragraph
                        (9) of section 121(d) shall have the same
                        meaning as when used in such paragraph.
            ``(3) Joint returns.--In the case of a credit allowed under
        subsection (a) with respect to a joint return, half of such
        credit shall be treated as having been allowed to each
        individual filing such return for purposes of this subsection.
            ``(4) Return requirement.--If the tax imposed by this
        chapter for the taxable year is increased under this
        subsection, the taxpayer shall, notwithstanding section 6012,
        be required to file a return with respect to the taxes imposed
        under this subtitle.''.
    (e) Application of Credit.--Section 36(h) of such Code is amended
to read as follows:
    ``(h) Termination.--This section shall not apply to any residence
purchased after December 31, 2017.''.
    (f) Assignment of Credit in Case of Construction.--Section 36 of
such Code is amended by adding at the end the following new subsection:
    ``(i) Credit May Be Assigned.--
            ``(1) In general.--In the case of a residence constructed
        by the taxpayer, if such taxpayer elects the application of
        this subsection for any taxable year, any portion of the credit
        determined under this section which is attributable to an
        increase under subparagraph (B) of subsection (b)(1) for such
        year which would (but for this subsection) be allowable to the
        taxpayer may be assigned to any person who is an eligible
        designee. The person so designated shall be allowed the amount
        of the credit so assigned and shall be treated as the taxpayer
        with respect to such credit for purposes of this title (other
        than this paragraph), except that such credit shall be treated
        as a credit listed in section 38(b) for such taxable year (and
        not allowed under subsection (a)).
            ``(2) Eligible designee.--For purposes of paragraph (1),
        the term `eligible designee' means any person who, with respect
        to the residence, provides or installs any improvements,
        special fixtures, or movable facilities to which the credit is
        attributable under subparagraph (B) of subsection (b)(1).
            ``(3) Election requirements.--Any election under paragraph
        (1) shall include such information and shall be made at such
        time, and in such form and manner, as the Secretary shall by
        regulation prescribe.''.
    (g) Conforming Amendments.--
            (1) Section 38(b) of such Code is amended by striking
        ``plus'' at the end of paragraph (35), by striking the period
        at the end of paragraph (36) and inserting ``, plus'', and by
        adding at the end the following new paragraph:
            ``(37) the portion of the veteran first-time homebuyer
        credit assigned to the taxpayer to which the second sentence of
        section 36(i)(1) applies,''.
            (2) The heading for section 1400C(e)(4) of such Code is
        amended by striking ``national first-time homebuyers credit''
        and inserting ``veteran first-time homebuyers credit''.
    (h) Clerical Amendments.--
            (1) The heading for section 36 of such Code is amended to
        read as follows:

``SEC. 36. VETERAN FIRST-TIME HOMEBUYER CREDIT.''.

            (2) The item relating to section 36 in the table of
        sections for subpart C of part IV of subchapter A of chapter 1
        of such Code is amended to read as follows:

``Sec. 36. Veteran first-time homebuyer credit.''.
    (i) Effective Date.--The amendments made by this section shall
apply to residences purchased after the date of the enactment of this
Act.

SEC. 3. VETERAN HOME MOBILITY IMPROVEMENT CREDIT.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting before
section 37 the following new section:

``SEC. 36C. VETERAN HOME MOBILITY IMPROVEMENT CREDIT.

    ``(a) In General.--In the case of a veteran, there shall be allowed
as a credit against the tax imposed by this subtitle for any taxable
year an amount equal to the amount paid or incurred by the taxpayer for
qualified adaptive housing improvements for the taxable year.
    ``(b) Limitation.--The credit allowed under subsection (a) shall
not exceed $8,000.
    ``(c) Qualified Adaptive Housing Improvement.--For purposes of this
section, the term `qualified adaptive housing improvement' means
special fixtures or movable facilities with respect to the principal
residence of the veteran which are made necessary by the nature of the
disability of the veteran, if such fixtures and facilities are--
            ``(1) provided to the veteran pursuant to specially adapted
        housing assistance under chapter 17 or 21 of title 38, United
        States Code, or
            ``(2) similar to such fixtures and facilities that would be
        provided to the veteran if the veteran received such
        assistance.
    ``(d) Credit May Be Assigned.--
            ``(1) In general.--If the taxpayer elects the application
        of this subsection for any taxable year, any portion of the
        credit under this section for such year which would (but for
        this subsection) be allowable to the taxpayer may be assigned
        to any person who is an eligible designee. The person so
        designated shall be allowed the amount of the credit so
        assigned and shall be treated as the taxpayer with respect to
        such credit for purposes of this title (other than this
        paragraph), except that such credit shall be treated as a
        credit listed in section 38(b) for such taxable year (and not
        allowed under subsection (a)).
            ``(2) Eligible designee.--For purposes of paragraph (1),
        the term `eligible designee' means any person who, with respect
        to the residence, provides or installs any qualified adaptive
        housing improvements to which the credit under this section is
        attributable.
            ``(3) Election requirements.--Any election under paragraph
        (1) shall include such information and shall be made at such
        time, and in such form and manner, as the Secretary shall by
        regulation prescribe.''.
    (b) Conforming Amendments.--
            (1) Section 1324(b)(2) of title 31, United States Code, is
        amended by inserting ``36C,'' after ``36B,''.
            (2) Section 38(b) of the Internal Revenue Code of 1986, as
        amended by section 2, is amended by striking ``plus'' at the
        end of paragraph (36), by striking the period at the end of
        paragraph (37) and inserting ``, and'', and by adding at the
        end the following new paragraph:
            ``(38) the portion of the veteran home mobility improvement
        credit assigned to the taxpayer to which the second sentence of
        section 36C(d)(1) applies.''.
            (3) The table of sections for subpart C of part IV of
        subchapter A of chapter 1 of the Internal Revenue Code of 1986
        is amended by inserting before the item relating to section 37
        the following new item:

``Sec. 36C. Veteran home mobility improvement credit.''.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2014.

Output: Veterans Homebuyer Accessibility Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for first-time homebuyers, to: (1) allow a veteran of the Armed Forces a tax credit for 10% of the purchase price of a principal residence purchased prior to January 1, 2018; (2) allow an additional credit for the cost, not exceeding $8,000 in a taxable year, of installing special fixtures or movable facilities in a residence to accommodate a disability of the veteran; and (3) require a recapture of credit amounts if the veteran sells such residence within 36 months after purchasing it.


Input:
SECTION 1. DEFINITION OF RENEWABLE BIOMASS.

    (a) Clean Air Act Definitions.--
            (1) RFS definition.--Section 211(o)(1) of the Clean Air Act
        (42 U.S.C. 7545(o)(1)) is amended by striking subparagraph (I)
        and inserting the following:
                    ``(I) Renewable biomass.--The term `renewable
                biomass' means--
                            ``(i) materials, pre-commercial thinnings,
                        or invasive species from National Forest System
                        land and public lands (as defined in section
                        103 of the Federal Land Policy and Management
                        Act of 1976 (43 U.S.C. 1702)) that--
                                    ``(I) are byproducts of preventive
                                treatments that are removed--
                                            ``(aa) to reduce hazardous
                                        fuels;
                                            ``(bb) to reduce or contain
                                        disease or insect infestation;
                                        or
                                            ``(cc) to restore ecosystem
                                        health;
                                    ``(II) would not otherwise be used
                                for higher-value products; and
                                    ``(III) are harvested in accordance
                                with--
                                            ``(aa) applicable law and
                                        land management plans; and
                                            ``(bb) the requirements
                                        for--

                                                    ``(AA) old-growth
                                                maintenance,
                                                restoration, and
                                                management direction of
                                                paragraphs (2), (3),
                                                and (4) of subsection
                                                (e) of section 102 of
                                                the Healthy Forests
                                                Restoration Act of 2003
                                                (16 U.S.C. 6512); and

                                                    ``(BB) large-tree
                                                retention of subsection
                                                (f) of that section; or

                            ``(ii) any organic matter that is available
                        on a renewable or recurring basis from non-
                        Federal land or land belonging to an Indian or
                        Indian tribe that is held in trust by the
                        United States or subject to a restriction
                        against alienation imposed by the United
                        States, including--
                                    ``(I) renewable plant material,
                                including--
                                            ``(aa) feed grains;
                                            ``(bb) other agricultural
                                        commodities;
                                            ``(cc) other plants and
                                        trees; and
                                            ``(dd) algae; and
                                    ``(II) waste material, including--
                                            ``(aa) crop residue;
                                            ``(bb) other vegetative
                                        waste material (including wood
                                        waste and wood residues);
                                            ``(cc) animal waste and
                                        byproducts (including fats,
                                        oils, greases, and manure); and
                                            ``(dd) food waste and yard
                                        waste.''.
            (2) Conversion assistance definition.--Section 211(s)(4) of
        the Clean Air Act (42 U.S.C. 7545(s)(4)) is amended by striking
        subparagraph (B) and inserting the following:
                    ``(B) Renewable biomass.--The term `renewable
                biomass' has the meaning given the term in subsection
                (o)(1).''.
    (b) Applicability Under Other Law.--The definition of the term
``renewable biomass'' under section 211(o)(1) of the Clean Air Act (42
U.S.C. 7545(o)(1)) (as amended by subsection (a)(1)) shall apply in any
Federal law enacted after the date of enactment of this Act--
            (1) to establish a renewable electricity standard; or
            (2) to regulate the emission of greenhouse gases.

Output: Amends the Clean Air Act to redefine "renewable biomass" as: (1) materials, pre-commercial thinnings, or invasive species from certain National Forest System land and public lands that are byproducts of preventive treatments that are removed to reduce hazardous fuels, reduce or contain disease or insect infestation, or restore ecosystem health, that would not otherwise be used for higher-value products, and that are harvested in accordance with specified requirements for old-growth forests and large tree retention; or (2) any organic matter that is available on a renewable or recurring basis from nonfederal land or land belonging to an Indian or Indian tribe that is held in trust by the United States or subject to a restriction against alienation imposed by the United States, including specified renewable plant material and waste material. Applies this definition in any federal law enacted after the date of enactment of this Act to: (1) establish a renewable electricity standard; or (2) regulate the emission of greenhouse gases.


Input:
SECTION 1. ACCESS TO STUDENT RECRUITING INFORMATION.

    (a) Changes to the Elementary and Secondary Education Act of
1965.--Section 9528(a) of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7908(a)) is amended--
            (1) by striking paragraphs (1) and (2) and inserting the
        following:
            ``(1) Access to student recruiting information.--
        Notwithstanding section 444(a)(5)(B) of the General Education
        Provisions Act, each local educational agency receiving
        assistance under this Act shall provide, upon a request made by
        a military recruiter or an institution of higher education,
        access to the name, address, and telephone listing of each
        secondary school student served by the local educational
        agency, unless the parent of such student has submitted the
        prior consent request under paragraph (2).
            ``(2) Consent.--
                    ``(A) Opt-out process.--A parent of a secondary
                school student may submit a written request, to the
                local educational agency, that the student's name,
                address, and telephone listing not be released for
                purposes of paragraph (1) without prior written consent
                of the parent. Upon receiving such request, the local
                educational agency may not release the student's name,
                address, and telephone listing for such purposes
                without the prior written consent of the parent.
                    ``(B) Notification of opt-out process.--Each local
                educational agency shall notify the parents of the
                students served by the agency of the option to make a
                request described in subparagraph (A).''; and
            (2) by adding at the end the following:
            ``(4) Rule of construction prohibiting opt-in processes.--
        Nothing in this subsection shall be construed to allow a local
        educational agency to withhold access to a student's name,
        address, and telephone listing from a military recruiter or
        institution of higher education by implementing an opt-in
        process or any other process other than the written consent
        request process under paragraph (2)(A).
            ``(5) Parental consent.--For purposes of this subsection,
        whenever a student has attained eighteen years of age, the
        permission or consent required of and the rights accorded to
        the parents of the student shall only be required of and
        accorded to the student.''.
    (b) Changes to Title 10 of the United States Code.--Section 503(c)
of title 10, United States Code, is amended--
            (1) by striking paragraph (1) and inserting the following:
        ``(1)(A) Each local educational agency receiving assistance
        under the Elementary and Secondary Education Act of 1965--
            ``(i) shall provide to military recruiters the same access
        to secondary school students as is provided generally to
        postsecondary educational institutions or to prospective
        employers of those students; and
            ``(ii) shall provide, upon a request made by a military
        recruiter for military recruiting purposes, access to the name,
        address, and telephone listing of each secondary school student
        served by the local educational agency, notwithstanding section
        444(a)(5)(B) of the General Education Provisions Act (20 U.S.C.
        1232g(a)(5)(B)), unless the parent of such student has
        submitted the prior consent request under subparagraph (B).
    ``(B)(i) The parent of a secondary school student may submit a
written request, to the local educational agency, that the student's
name, address, and telephone listing not be released for purposes of
subparagraph (A) without prior written parental consent. Upon receiving
a request, the local educational agency may not release the student's
name, address, and telephone listing for such purposes without the
prior written consent of the parent.
    ``(ii) Each local educational agency shall notify parents of the
option to make a request described in clause (i).
    ``(C) Nothing in this paragraph shall be construed to allow a local
educational agency to withhold access to a student's name, address, and
telephone listing from a military recruiter or institution of higher
education by implementing an opt-in process or any other process other
than the written consent request process under subparagraph (B)(i).
    ``(D) Parental Consent.--For purposes of this paragraph, whenever a
student has attained eighteen years of age, the permission or consent
required of and the rights accorded to the parents of the student shall
only be required of and accorded to the student.'';
            (2) by striking paragraphs (2), (3), and (4) and inserting
        the following:
    ``(2)(A) If a local educational agency denies recruiting access to
a military recruiter under this section, the Secretary shall notify--
            ``(i) the Governor of the State in which the local
        educational agency is located; and
            ``(ii) the Secretary of Education.
    ``(B) Upon receiving a notification under subparagraph (A), the
Secretary of Education--
            ``(i) shall, consistent with the provisions of part D of
        title IV of the General Education Provisions Act (20 U.S.C.
        1234c), determine whether the local educational agency is
        failing to comply substantially with the requirements of this
        subsection; and
            ``(ii) upon determining that the local educational agency
        has failed to comply substantially with such requirements, may
        impose a penalty or enforce a remedy available for a violation
        of section 9528(a) of the Elementary and Secondary Education
        Act of 1965 (20 U.S.C. 7908(a)) in the same manner as such
        penalty or remedy would apply to a local educational agency
        that violated such section.''; and
            (3) by redesignating paragraphs (5) and (6) as paragraphs
        (3) and (4), respectively.

Output:
Amends the Elementary and Secondary Education Act of 1965 (ESEA) to revise the process for blocking the access of military recruiters or institutions of higher education (IHEs) to secondary school student information.

Requires ESEA-assisted local educational agencies (LEAs) to notify each secondary school student's parent of the option to submit a written request to the LEA that the student's name, address, and telephone listing not be released to military recruiters or IHEs without the parent's prior written consent. Prohibits LEAs from providing military recruiters or IHEs access to such information once they have received such consent request, unless the student's parent provides written consent to such access. Gives students the rights accorded to their parents when they reach age 18.

Requires the Secretary of Defense to notify the Governor of the LEA's state and the Secretary of Education when an LEA denies access to military recruiters. Requires the Secretary of Education, upon receiving such notice, to determine whether: (1) the LEA has failed to comply substantially with the requirement to provide military recruiters with access to students and student information unless the parents have filed a prior consent request under this Act; and (2) the imposition of a penalty or remedy against the LEA is warranted.